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367 Pa. 504

Mills Estate

Supreme Court of Pennsylvania

Decided May 21, 1951

Supreme Court of Pennsylvania · decided 1951-05-21

Relies on Neller Estate

Good law ✅— No negative treatment on recordhow we know

Decided 1951-05-21

How this case has been cited

Cited by 18 later decisions — most recently April 1981

18 state decisions

901951196019701980decided

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.

View the full empirical analysis of this case →

¶1Concubbing Opinion by

Mb. Justice Jones :

¶2As long as the relinquishment of a marital right constitutes “consideration in money or money’s worth”, for the promise of one spouse to the other, within the contemplation of the Pennsylvania Transfer Inheritance Tax Act, as amended (see Neller Estate, 356 Pa. 628, 637, 53 A. 2d 122), a consequent, but nonetheless important, inquiry is whether a consideration of such character is “adequate and full” in the given circumstances. In the instant case, the learned court below failed to make any findings of fact whereof a conclusion as to the adequacy and fullness of the consideration could be competently predicated. I therefore concur in this court’s action in reminding the case so that relevant findings appropriate to the evidence may be made and the adequacy and fullness' of the consideration adjudicated accordingly.

Mr. Justice Steen joins in this concurrence.
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