Montgomery County Law Reporter

Cover Montgomery County Law Reporter
Montgomery County Law Reporter
Pennsylvania Supreme Court
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round figures to $140,000. The general pecuniary legacies be- queathed in the will and codicils foot up about $700,000.
He was seized in fee simple of certain real estate in Pennsyl- vania, Georgia, Tennessee and Illinois, a detailed statement of which, as well as the personal assets, with values, appears in the inventory and appraisement made up and filed by the collateral appraiser.
Upon the real estate situated in the city of Knoxville he assessed the tax due at $1,350.13, and upon that in t
...he city of Chicago at $6,741.82. He assessed no tax on the real estate at Upatoi, Geor- gia, because in his opinion it is not liable.
His action is based upon the conclusion that there is an equi- table conversion of the real estate, because there is not only an ab- solute necessity to sell the same to execute the will but also such a blending of the real and personal estate by the testator as to show his intention to bequeath the fund arising out of the same as money.
He cites a number of authorities to support the assessment of the tax on the Tennessee and Illinois lands.


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