ISSUE:
Whether a decree passed on appeal by a court that had jurisdiction to entertain it only by reason of undervaluation, be set aside on the ground that on a true valuation the court was not competent to entertain the appeal?
RULE:
It is a well-established fundamental principle that a decree passed by a court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings.