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DEPT. OF REVENUE APPEAL

No. 3583 C.D. 1986.

112 Pa.Commw. 173 (1987)

535 A.2d 255

In Re: Estate of Steve Manolakos, Deceased. Commonwealth of Pennsylvania, Department of Revenue, Appellant.

Commonwealth Court of Pennsylvania.

December 23, 1987.

Attorney(s) appearing for the Case

Arthur F. McNulty, Assistant Counsel, for appellant.

George C. Diamantopulos, for appellee.

Argued October 6, 1987, before Judges CRAIG and DOYLE, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE CRAIG, December 23, 1987:

The Department of Revenue appeals from a decision of an en banc panel of the Court of Common Pleas of Allegheny County reversing a decision of the Department of Revenue's Board of Appeals, and allowing an inheritance tax exemption under 72 Pa. C. S. §1711(c)(1) for the decedent's residual trust.

This appeal presents a question of first impression. Does a residual trust established for the use and benefit of the...

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