ESTATE OF STETTLER v. DEPT. OF REVENUE


143 Pa.Commw. 523 (1991)

600 A.2d 234

ESTATE OF Gene A. STETTLER, Deceased, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

Commonwealth Court of Pennsylvania.

Decided November 21, 1991.

Reargument Denied January 10, 1992.


Attorney(s) appearing for the Case

W. William Anderson, for appellant.

John J. Butchar, Deputy Atty. Gen., for appellee.

Before DOYLE and McGINLEY, JJ., and BARBIERI, Senior Judge.


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).1

The Estate and the Department stipulated to the following facts. On March 12, 1987...

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