Supreme Court of Pennsylvania, 1920

Butcher's Estate

Supreme Court of Pennsylvania · Decided May 26, 1920 · Brown, Frazer, Moschzisker, Simpson, Stewart, Walling

267 Pa. 521; 110 A. 163; 1920 Pa. LEXIS 905

Cases that cite this one

6 later published cases cite this decision.

Borie Estate (Philadelphia County Court of Common Pleas 1976)
In re the Estate of Bordeaux (Wash. 1950)
Belosevich's Estate (Washington County Orphans' Court 1937)
In re the Estate of Bousman (Wash. 1935)
North Estate (Jefferson County Orphans' Court 1949)
Balthaser's Estate (Berks County Orphans' Court 1939)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam,

Florence Addicks is a daughter of the late J. Edward Addicks and his wife, Laura Butcher Addicks. After her death he married her sister, Rosalie Butcher, from whom he was divorced and whose name was changed from Addicks to Butcher by an act of the legislature of *523Delaware. Florence Addicts lived with her up to the time of her death, and, by her will, became her sole legatee and devisee, designated by the testatrix as the “daughter of my heart.” The claim of the Commonwealth, disallowed by the court below, is for collateral inheritance tax upon her estate, and it was properly disallowed under the Act of April 22, 1905, P. L. 258, for Florence Addicts, though a niece of the testatrix, was still a child of her “former husband.”

Decree affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.