# Williamson's Estate

> Supreme Court of Pennsylvania · March 30, 1893 · 153 Pa. 508

URL: https://www.frixlaw.com/law-library/cases/6241345

## Case

- **Full name:** Williamson's Estate. Appeal of the Pennsylvania Company for Insurances on Lives & Granting Annuities, Trustee
- **Court:** Supreme Court of Pennsylvania
- **Decided:** March 30, 1893
- **Citations:** 153 Pa. 508; 26 A. 246; 1893 Pa. LEXIS 1141
- **Precedential status:** Published
- **Opinion:** Concurrence by Mitchell
- **Judges:** Anson, Dean, Green, McCollum, Mitchell, Stbrrett, Williams
- **Cited by:** 29 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6241345

## Opinion text

Me. Justice Mitchell:
I am unable to concur in that part of this judgment which holds that the real estate in other states was subject to collateral inheritance tax. I cannot see that a technical conversion gave this state any jurisdiction for taxing purposes, under a statute not taxing the legatee personally but the property passing from the testator.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6241345. Public record. Not legal advice.