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  5. 87 Pa.Commw. 223 (1985)
 

DEPT. OF REV. v. EST. OF BUTLER.

Nos. 1158 C.D. 1983 and 1159 C.D. 1983.

87 Pa.Commw. 223 (1985)

Commonwealth of Pennsylvania, Department of Revenue, Appellant v. Estate of Mary Shippen Butler, Deceased, Appellee. Commonwealth of Pennsylvania, Department of Revenue, Appellant v. Estate of Daniel T. V. Huntoon, Deceased, Appellee.

Commonwealth Court of Pennsylvania.

January 28, 1985.

Attorney(s) appearing for the Case

Catherine R. Barone, Deputy Attorney General, with her, John O. J. Shellenberger, 3rd, Deputy Attorney General, Eastern Regional Director, and LeRoy S. Zimmerman, Attorney General, for appellant.

Karen A. Fahrner, with her, Duffield Ashmead, III, Drinker, Biddle & Reath, for appellee, Estate of Mary Shippen Butler, deceased.

John F. Meigs, of counsel, Saul, Ewing, Remick and Saul, for appellee, Estate of Daniel T. V. Huntoon, deceased.

Argued December 10, 1984, before Judges ROGERS, COLINS and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE COLINS, January 28, 1985:

The Commonwealth of Pennsylvania, Department of Revenue (appellant) appeals two orders of the Orphans' Court of Philadelphia, sitting en banc, which dismissed its exceptions to two trial court decisions holding that adopted children are "lineal" rather than "collateral" descendants under the Inheritance Tax Act of 1919 (Act).1 Pursuant to the Act, these "lineal descendants" would be eligible for...

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