 | 1902 - 1216 sider
...positive direction to sell; or (2) an absolute necessity to sell In order to execute the will; or (3) such a blending of real and personal estate by the...and personal estate, and to bequeath the said fund In money. In each of the two latter cases an intent to convert will be implied.' To the same effect,... | |
 | 1888 - 1070 sider
...positive direction to sell, there is an absolute necessity to sell in order to execute the will, and such a blending of real and personal estate by the...real and personal estate, and to bequeath the said fundas money. In such cases an intent to convert will be implied. Hunt's Appeal and Lehman's Appeal,... | |
 | 1904 - 1276 sider
...sell; or (2) an absolute necessity to sell in order to execute the will; or (3) such a blending of reai and personal estate by the testator in his will, as...personal estate, and to bequeath the said fund as money." "The direction to sell must be absolute and unconditional." Stoner v. Zimmerman, 21 Pa. 394. "To establish... | |
 | 1895 - 1242 sider
...necessity to sell in order to execute the will; or (3) sucli a blending of real and jx?rsonal estato by the testator in his will as to clearly show that...Intended to create a fund out of both real and personal estate,;:nd to bequeath the said fund as money." In Perot's Appeal, 102 Pa.St235, the words of the... | |
 | 1911 - 1418 sider
...Dig. & Am. Dig. Key No. Series t Rep 'г Indei 416 BATTENFELD v. KLINE. realty and personalty by a testator in his will as to clearly show that he intended to create a fund out of both and to bequeath such fund as money, in both of which last cases there is an implied declaration of... | |
 | 1896 - 1068 sider
...a blending of the real and personal estate by the testatrix in her will as clearly to show that she intended to create a fund out of both real and personal estate. (5) Because he held, as a conclusion from the construction of the will, that the testatrix had directed... | |
 | United States. Tax Court - 1954 - 1210 sider
...there must be either — 1st. A positive direction to sell ; or 2d. An absolute necessity to sell in order to execute the will ; or 3d. Such a blending...intended to create a fund out of both real and personal > "' The Commissioner's argument is that the facts "fall squarely within the ambit of the second test... | |
 | Pennsylvania. Courts - 1923 - 936 sider
...positive direction to sell; or (2) an absolute necessity to sell in order to execute the will; or (3) such a blending of real and personal estate by the...personal estate, and to bequeath the said fund as money." Hunt's Appeal has been approved in Chamberlain's Estate, 257 Pa. 113. "The presumption, no matter what... | |
 | United States. Tax Court - 1954 - 1166 sider
...there must be either — 1st. A positive direction to sell ; or 2d. An absolute necessity to sell in order to execute the will ; or 3d. Such a blending...personal estate, and to bequeath the said fund as money. The Commissioner's argument is that the facts "fall squarely within the ambit of the second test quoted... | |
 | 1906 - 356 sider
...positive direction to sell, or (b) an absolute necessity to sell in order to execute the will, or (c) such a blending of real and personal estate by the...a fund, out of both real and personal estate, and bequeath the fund as money; Cooper's Extale, 206 Pa. 678, and the cases therein cited. Measured by... | |
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Such a blending of real and personal estate by the testator in his will as to clearly show that he intended to create a fund out of both real and personal estate, and to bequeath the said fund as money. 
