¶1I am unable to concur in that part of this judgment which holds that the real estate in other states was subject to collateral inheritance tax. I cannot see that a technical conversion gave this state any jurisdiction for taxing purposes, under a statute not taxing the legatee personally but the property passing from the testator.
153 Pa. 508
Williamson's Estate
Decided March 30, 1893
Supreme Court of Pennsylvania · decided 1893-03-30
Appeal, No. 399, Jan. T., 1892, by the Pennsylvania Company for Insurances on Lives and Granting Annuities, trustee under the will of… Held: whether vested, contingent, present, or future, which may belong to me at the time of my decease, I direct my executors to sell and convert into money (excepting only such personal investments which they may deem suitable to enter into the trust provided for in item fourteenth) and then reinvest the same in such bonds, loans or other…
Good law ✅— No negative treatment on recordhow we know
Decided 1893-03-30
How this case has been cited
Cited by 36 later decisions — most recently January 1998 · most notably Richie v. Philadelphia (1909), Schmuck v. Hartman (1908)
3 federal appellate · 32 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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