ESTATE OF SCOTT

No. 2162 C.D. 1987.

117 Pa.Commw. 421 (1988)

544 A.2d 544

In Re: Estate of Cecelia L. Scott. Margaret M. Reichard, Administratrix of the Estate of Cecelia L. Scott, deceased, Appellant.

Commonwealth Court of Pennsylvania.

June 30, 1988.


Attorney(s) appearing for the Case

William P. Hogan, with him, Mary Ann Snell, for appellant.

Bart J. DeLuca, Jr., Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for appellee, Commonwealth of Pennsylvania.

Argued April 19, 1988, before President Judge CRUMLISH, JR., Judge McGINLEY, and Senior Judge NARICK, sitting as a panel of three.


OPINION BY PRESIDENT JUDGE CRUMLISH, JR., June 30, 1988:

The Pennsylvania Department of Revenue (Department), Inheritance Tax Division, issued the estate of Cecelia L. Scott a notice disallowing an inheritance tax deduction. The Department's assessment was upheld by the Board of Appeals and the Northampton County Common Pleas Court, Orphans' Court Division. The estate appeals; we affirm.

Scott died...

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