Vanuxem's Estate

Citations

• 212 Pa. 315
• 61 A. 876
• 1905 Pa. LEXIS 608

Syllabus

<p>Taxation—Collateral inheritance tax—Decedents’ estates—Conversion— Real estate in other states.</p> <p>Testator directed as follows: “I give unto my executors hereinafter named full power and discretion to sell any or all of my real estate whenever any such sale be necessary or expedient for any purpose of my estate, of administration, distribution or otherwise.” In the administration of the estate it became necessary to sell the real estate in order to pay the pecuniary legatees. Held, that the value of the lands in other states is subject to the payment of the Pennsylvania collateral inheritance tax.</p> <p>Mr. Chief Justice Mitchell dissents.</p>