Shoenberger's Estate

Citations

• 221 Pa. 112
• 70 A. 579
• 1908 Pa. LEXIS 443

Syllabus

<p>Taxation — Collateral inheritance tax — Decedents’ estates — Conversion of real estate — Domicile—Wrongful payment of tax — Legacy—Will.</p> <p>Where a testator domiciled in another state directs his executors to sell and convert into cash his real estate, the proceeds of the sale of real estate situated in Pennsylvania is not subject to the payment of a collateral tax to the state of Pennsylvania, inasmuch as the real estate was converted into personalty, and its situs was at the time of the testator’s death in the state of his domicile, and therefore not subject to the Pennsylvania tax.</p> <p>Where a testator domiciled in another state appointed an executor as to his estate within the state of his domicile, and also appointed executors in Pennsylvania, as to all his other estate, directing a sale of the real estate wherever situated, except lands specifically devised, and also directing the executors of his domicile, after paying legacies, to pay over any balance to the Pennsylvania executors, and it appears that the executors in Pennsylvania improperly, but without objections by the residuary legatees, paid to the state of Pennsylvania a collateral tax on real estate situated in Pennsylvania, and after several accounts had been filed and distribution made without deduction for collateral tax there remained only one legacy to be paid and the residuary estate to bé distributed, five per cent cannot be deducted from such legacy as such legacy’s proportion of the collateral tax paid to the state.</p>