Found inside – Page 1075The moment a man dies leaving heirs , lineal or collateral , his estate vests and is beyond the constitutional power of the ... The court does not decide whether an estate descended to a bastard who has been legitimated by an act of assembly is subject to the collateral inheritance tax . ... But the court holds that this makes no difference . Commonwealth v . Gilpin ( Com . Pl . ) , 3 Pa . Dist . R. 711 , 14 Pa . Found inside – Page 4189y . married and leaving only collateral heirs , who done , ” and the executor pays the tax on are however lineal heirs of the testator , is not the estate at its valuation at that time , subject to the collateral inheritance tax , since it passes directly ... Found inside – Page 294The collateral inheritance tax law in its exemption clause , uses these words : “ Other than to or for the use of father mother husband wife children and lineal descendants born in lawful wedlock . " Omitting punctuation , which is not the act of the ... Found inside – Page 294The collateral inheritance tax law in its exemption clause , uses these words : “ Other than to or for the use of father mother husband wife children and lineal descendants born in lawful wedlock . ” Omitting punctuation , which is not the act of the ... Found inside – Page 260Tax to remain & lien . bargain or sale , made or intended ( a ) to take effect , in possession or enjoyment after the death of ... children and lineal descendants ( c ) born in lawful wedlock , ( d ) shall be and they are hereby made subject to a tax or ... Found inside – Page 221Cages construing the collateral inheritance tax statute of Pennsylvania ( in which the exemption is in favor of " children and lineal descendants born in lawful wedlock ” ) : Commonwealth v . Ferguson , 137 Pa . , 595 , 20 Atl . , 870 , 10 L. R. A. ... Found inside – Page 148Pennsylvania John Purdon, Frederick Charles Brightly ... What estates to be subject to collateral inheritance tax . ... children and lineal descendants ( 9 ) born in lawful wedlock , ( ) shall be and they are hereby made Executors , subject to a tax ... Found inside – Page 505PART XIII INHERITANCE AND ESTATE TAX In This Part Ch . 29 Introduction ... spouse and lineal heirs ) and strangers in blood ( i.e. , nonrelatives ) . Found inside – Page 120Estate and Inheritance Taxes : Pennsylvania imposes an inheritance tax ... parents , spouse , lineal descendants and the wife or widow and husband or ... Found inside – Page 97PENNSYLVANIA Pennsylvania was the first state in the Union to levy an inheritance tax , and with one doubtful ... wife , children and lineal descendants born in law ful wedlock , shall be and they are hereby made subject to a tax or duty of two ... Found inside – Page 226( c ) Exemptions and rates : Inheritance tax.Widow , husband , lineal descendants , parents , and grandparents , etc. , not taxed . Found inside – Page 294The collateral inheritance tax law in its exemption clause , uses these words : “ Other than to or for the use of father mother husband wife children and lineal descendants born in lawful wedlock . ” Omitting punctuation , which is not the act of the ... ISBN 1-58477-333-2. Cloth. $60. * This was the first American work devoted to taxes on the devolution of real and personal property. Notable for its depth and range, this book considers the subject from three perspectives. "Patti Spencer has learned everything there is to know on this subject and has written down a good bit of it in this book. This is a tremendous help to individuals as they try to sort out their estate and tax planning needs. Found inside – Page 90236 Pa . Co. Ct . 681 , holding that in fixing the value of the property of one of a certain taxable class , a method cannot be employed that ... 853 , 89 N. W. 522 , holding inheritance tax on estates over $ 10,000 , exempting those for less , unconstitutional ; Union Trust Co. v . ... tax ; Billings v . People , 59 L. R. A. 807 , which sustains transfer tax on lineal descendants to whom life estate given with remainder ... Found inside – Page 15The inheritance tax rate is 6% on the transfer of property to grandparents, parents, lineal descendants, or the parents of a child; the transferrance to any ... Found inside – Page 30The States which have Inheritance Tax Laws : Pennsylvania , the first state to enact an inheritance tax law , is one of the few ... The inheritances not taxed are those to father , mother , husband , wife , child , stepchild , lineal descendant and ... Found inside – Page 46... lineal descendant of his natural ancestors, and the Pennsylvania transfer inheritance tax rate on a bequest to a natural granddaughter is two percent under the Act of June 20, 1919, P. L. 521, even though the granddaughter has been legally ... Found inside – Page 11Pennsylvania was the first state to enact an inheritance tax law . ... taxpayers are divided into two classes only : 1 iNT . e ( 1 ) Father , mother , husband , wife , child , lineal descendant , adopted child , viena step - child , wife or widow of son . Found inside – Page 1138... 3443 provide that ancestors or lineal descendants of members of the Armed Forces shall be taken into account in determining tax - exempt status of ... Found inside – Page 239INHERITANCE AND GIFT TAXES State inheritance tax rates that are applied to bequests to ... which include “ lineal descendants . ” Pa . Stat . Ann . tit . Found inside – Page 29Today in Pennsylvania , by the Act of June 20 , 1919 , as amended , the normal transfer inheritance tax is assessed at the rate of 2 % on transfers to lineal descendants as there defined , and at the rate of 10 % on transfers to all others . To this ... Found inside – Page 1075Supplement to the Inheritance Tax Law Arthur Walker Blakemore, Hugh Bancroft ... The moment a man dies leaving heirs , lineal or collateral , his estate vests and is beyond the constitutional power of the legislature ... Commonwealth , 14 Pa . Found inside – Page 25The 1991 Pennsylvania Inheritance And Estate Tax ActSignificant Changes And Related Comments By EDWARD N. ... Estate Tax Act but children , whether adopted or not , as lineal simultaneously reenacted its provisions , descendants is ... Found inside – Page 78If either Harry or Nellie dies ithout heirs , their Collateral inheritance tax - Heirs - Whethshare to go to the other heir ; if both ... 70 ; Appeal of Cockins and Harper , passes to Harry by descent , and that a col111 Pa . 26 ; Taylor v . Taylor , 63 Pa . 481 ; lateral inheritance tax must be paid to it Doebler's Appeal , 64 Pa . ... Act of dren and lineal descendents , or the wife April 8 , 1833 , P. L. 316 ; Brightly's Purd . Found inside – Page 294The collateral inheritance tax law in its exemption clause , uses these words : “ Other than to or for the use of father mother husband wife children and lineal descendants born in lawful wedlock . " Omitting punctuation , which is not the act of the ... Found inside – Page 101The Act of 7th April , 1826 , imposed a collateral inheritance tax of 21 per cent . on all estates passing under will or under the intestate laws , other than to or for the use of father , mother , husband , wife , children , and lineal descendants born ... Found inside – Page 90236 Pa . Co. Ct . 681 , holding that in fixing the value of the property of one of a certain taxable class , a method cannot be ... 56 , 43 Atl . 1102 , holding direct inheritance tax law unconstitutional . ... People , 59 L. R. A. 807 , which sustains transfer tax on lineal descendants to whom life estate given with remainder to lineal ... Found inside – Page 17Where husband deeded to wife one - half interest in land , as tenant in common , husband ' s interest passed to his heirs upon his death and was subject to transfer inheritance tax : Walker ' s Estate , 340 Pa . 13 . Securities registered in joint ... Found inside – Page 36955( 1914 ) share was liable for collateral inheritance tax , Under a devise to a grand - daughter of the judgment for the ... were taxable , although the remainderthe testator's death , to a lineal descendant into actual enjoyment before paying the tax ... Found inside – Page 1130( Pa . ) 781 . Collateral inheritance tax . Evidence that a wife , after her husband had directions to sell and invest in ... deed is to avoid a contest with lineal heirs , such part for the jury . ( Pa . ) 240 . is not subject to collateral inheritance tax . ( Pa . ) ... Found insideThe basic rule is that inherited property is not treated as taxable income. ... there's a 4.5% tax on money left to one's lineal descendants (children, ... Found inside – Page 226( c ) Exemptions and rates : Inheritance tax.Widow , husband , lineal descendants , parents , and grandparents , etc. , not taxed . Found inside – Page 107Governor signed the act , precise times of death and of signing act must be esWhere the surviving spouse files an tablished ... rate gard to its tax legislation which difof collateral inheritance tax having in- ferentiates between lineal descendants ... Found inside – Page 167( 1909 ) 222 Pa 613 , 72 A 250 , 128 Am But , in answer to the reason given St Rep 825 . for the inclusion of an ... daughter of the lateral Inheritance Tax ( 1917 ) 26 Pa testator , were held not to be his lineal Dist 1027 . descendants within the ... Found inside – Page 2345There were numerous col- exempts from the " collateral inheritance tax , lateral heirs . ... 1826 , said annuity is to be paid to the daughter's exempting children and lineal descendants born husband , or the guardian that may be of said Pa . Co. Found inside – Page 739Who are Liable to Pay Collateral Inheritance Tax . 530. By the act of 1887,14 property passing from one person to another is liable for the tax “ other than to or for the use of father , mother , husband , wife , children and lineal descendants born ... Found inside – Page 138A. OF THE COLLATERAL INHERITANCE TAX , AND OF THE ESTATES 11. Provision where legacy ... What estates to be subject to collateral inheritance tax . 13. Executors to give ... On devise to lineal heirs for life , with remainder to colla 16. Found inside – Page 138A. OF THE COLLATERAL INHERITANCE TAX , AND OF THE ESTATES 11. ... children and lineal descendants ( h ) born in lawful wedlock , ( i ) shall be and they are hereby made subject to a tax or duty of Executors , [ two dollars and fifty cents ] ... Found inside – Page 85II That , with respect to the gross receipts allocation fraction , the Franchise Tax Statute be amended to coincide with the ... inheritance tax , be clarified and rationalized by extending the class to lineal ancestors and to direct descendants , as ... Found inside – Page 599Pennsylvania. Supreme Court. Arguments . Mr. W. H. S. Thompson ( with him Mr. Martin and Mr. E. B. Daugherty ) , for the appellant : 1. Under the law relating to collateral inheritance tax , property passing to " children and lineal descendants ... Tremendous help to individuals as they try to sort out their estate tax. Classes only: 1 iNT devise to lineal heirs ) and strangers in blood (.. P. 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