NARICK, Senior Judge.
Executors of William A. Banks' (Banks') estate protested the Department of Revenue's disallowance of interest deductions claimed on the estate's original and supplemental Pennsylvania inheritance tax returns. The Board of Appeals (Board) affirmed the disallowance and Executors filed an appeal with the Orphans' Court Division of the Court of Common Pleas of Philadelphia County. The court directed the Secretary of the Department of Revenue to show...
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