McGINLEY, Judge.
This is an appeal by the Estate of Gene A. Stettler (Estate) from an order of the Court of Common Pleas of York County (Orphans' Court) dismissing the appeal of the Estate and sustaining the Department of Revenue's (Department) assessment of tax and interest against the Estate pursuant to the Inheritance and Estate Tax Act (Act).
The Estate and the Department stipulated to the following facts. On March 12, 1987...
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