Logourl black
From our private database of 14,200+ case briefs...

In re Estate of Kinert v. Penn. Dept. of Revenue

Commonwealth Court of Pennsylvania
693 A.2d 643 (Pa. Commw. Ct. 1996)


Facts

Hildreth M. Kinert died in 1990. Kinert’s will “devised” to her foster sons, James B. Quade and James R. Lawley, a “terminable life estate” consisting of the right to occupy her house for the rest of their natural lives or until they had both vacated the premises for 60 days, subject to the condition that they pay taxes on the property and keep it up. Once the property ceased to be used by Quade and Lawley, it was to pass to a local church. Quade and Lawley had resided at the house before Kinert’s death, and continued to reside there after her death, abiding by the conditions set forth in her will. Kinert’s executor (defendant) filed an accounting of the estate in 1995, classifying the bequest to the foster sons as a license to occupy the property. The state Department of Revenue (plaintiff) argued that Quade and Lawley instead had a life estate in the property. The trial court agreed with Kinert’s estate that the foster sons had a license to occupy the house. The Department of Revenue appealed, arguing again that the foster sons had a life estate, and asked the appeals court to determine the taxable value of the foster sons’ interest in the house.

Rule of Law

Issue

Holding and Reasoning (McGinley, J.)

Dissent (Friedman, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 237,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 14,200 briefs, keyed to 189 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.