OPINION OF THE COURT
FLAHERTY, Chief Justice.
The United States appeals a judgment of the Superior Court which affirmed an order of the Court of Common Pleas of Cambria County granting a petition filed by the Estate of Francis J. Romani to transfer real estate in lieu of execution. We affirm.
Francis J. Romani, who died on January 13, 1992, left an insolvent estate with debts greatly exceeding the value of the...
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