De Witt's Estate
Supreme Court of Pennsylvania
De Witt's Estate, 266 Pa. 548 (Pa. 1920)
109 A. 699; 1920 Pa. LEXIS 609
Brown, Frazer, Kephart, Moschzisker, Walling
De Witt's Estate
Opinion of the Court
It was held in Barnsdall v. Bradford Gas Co., 225 Pa. 338, that the lease under which the plaintiff brought his action in ejectment conveyed an interest in land, “a corporeal hereditament and not an incorporeal hereditament.” The terms of that lease, under which the plaintiff’s right to recover was sustained, are identical with those in the one under consideration on this appeal, and the learned court below properly held that as they conveyed interests in lands situated in West Virginia, the Commonwealth was not entitled to the tax which it claimed.
Appeal dismissed at appellant’s costs.
Reference
- Cited By
- 7 cases
- Status
- Published
- Syllabus
- Taxation — Direct inheritance tax — Beal estate in another state —Lease of oil and gas — Gorgoread hereditaments. Where an instrument in writing demises and leases certain lands for the “sole and only purpose of mining and operating for oil and gas” for a term of years and at a fixed rent, with the right to lay pipe lines and erect buildings thereon for mining purposes, such instrument conveys an interest in land, “a corporeal hereditament and not an incorporeal hereditament,” and if the lands are situated in another state, they are real estate not subject to the Pennsylvania direct inheritance tax.