Case Name: Andrew's Estate
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 1916-01-03
Citations: 251 Pa. 320
Docket Number: Appeal, No. 167
Parties: Andrew’s Estate.
Judges: Before Mestrezat, Potter, Stewart, Moschzisker and Frazer, JJ.
Reporter: Pennsylvania State Reports
Volume: 251
Pages: 320–321

Head Matter:
Andrew’s Estate.
Practice, Supreme Court — Findings of fact — Appeals—Collateral inheritance tax appraisement.
On. appeal to the Orphans’ Court from an. appraisement of a decedent’s real estate for collateral' inheritance tax purposes, the finding's of the court will not he disturbed where they are amply supported by evidence.
Argued Sept. 30, 1915.
Appeal, No. 167, Oct. T., 1915, by the Commonwealth, from decree of O. C. Washington Co., Nov. T., 1914, No. 44, valuing real estate for the purpose of assessing collateral inheritance tax, in Estate of Robert M. Andrews, deceased.
Before Mestrezat, Potter, Stewart, Moschzisker and Frazer, JJ.
Affirmed.
Appeal from appraisement for collateral inheritance tax. Before McIevaine, P. J.
From the record it appears that Robert M. Andrews died November 9, 1914, seized of certain real estate which consisted in part of an undivided 137.75 acres, in a large block of the Pittsburgh vein of coal, located in South Franklin Township, Washington County, Pa.
The said Robert M. Andrews was not survived by any wife or lineal descendants, and his whole estate was, therefore, subject to the payment of a collateral inheritance tax.
The appraiser, appointed by the register of wills to appraise decedent’s real estate for collateral inheritance tax purposes, appraised the coal in question at $150 an acre. On appeal from the appraisement, the court heard the matter de novo. Witnesses for the Commonwealth fixed the value of the coal at from $150 to $200 per acre; witnesses called by the estate, valued the coal at $90 to $100 per acre; the court valued the coal at $100 per acre. The Commonwealth appealed.
January 3, 1916:
Error, assigned was the decree of the court.
Blame Aiken, G. L. V. Aeheson and J. Boyd Grumrine, submitted for appellant.
W. A. H. Mcllvaine, Harry L. Williams and J. R. MeCreight, submitted for appellee.

Opinion:
Per Curiam,
This was purely a question of fact and there being ample evidence to sustain the court's findings, they will not be disturbed.
Decree affirmed.