OPINION BY Judge McGINLEY.
Marie Himmelberger (Appellant), Executrix of the Estate of Sharon Warnock (Decedent), disputes an order of the Court of Common Pleas of Berks County (common pleas court) that sustained the Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax issued by the Pennsylvania Department of Revenue (Revenue), Department of Individual Taxes, Inheritance Tax Division.
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