Case Name: Roberts' Deed of Trust
Court: Philadelphia County Orphans' Court
Jurisdiction: Pennsylvania
Decision Date: 1946-01-25
Citations: 54 Pa. D. & C. 664
Docket Number: no. 525 of 1944
Parties: Roberts’ Deed of Trust
Judges: 
Reporter: Pennsylvania District and County Reports
Volume: 54
Pages: 664–668

Head Matter:
Roberts’ Deed of Trust
John C. Noonan and Thorpe Nesbii, for' exceptants.
Edward S. Lower, contra.
January 25, 1946.

Opinion:
Ladner, J.,
The able argument of counsel for the exceptants has failed to convince us that the learned hearing judge erred in dismissing the appeal from the register's appraisement of transfer inheritance tax in this case.
- We can add nothing with profit to the hearing judge's satisfactory opinion with which we concur. Though the facts of this case present a question apparently of first impression so far as appellate authorities are concerned, we note that the learned and experienced President Judge (Marx) of the Berks County Orphans' Court reached the same conclusion in Miller's Est., 35.Berks 313 (1943), where the facts were similár to those here.
The exceptions are dismissed.