Supreme Court of Pennsylvania, 1882

Fosselman's Appeal

Fosselman's Appeal
Supreme Court of Pennsylvania · Decided June 2, 1882 · Gordon, Green, Mercur, Paxson, Sharswood, Sterrett, Trunkey
2 Pennyp. 238
Fosselman's Appeal

Cases that cite this one

1 later published case cites this decision.

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Opinion of the Court

— Per Curiam:

The original appraisement did not decide against the liability of the appellant to collateral inheritance tax as respects the alleged gift or assignment for value, but suspended a decision because the matter was in dispute. When it was afterwards settled that the *241gift or assignment was a testament, he then decided that it was subject to the tax. The limitation only began to run from the last date.

Decree affirmed and appeal dismissed at the costs of the appellant.

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