HIMMELBERGER v. COM., DEPT. OF REVENUE No. 1453 C.D. 2011.
47 A.3d 160 (2012)
Marie HIMMELBERGER, Executrix of the Estate of Sharon Warnock, Appellant v. COMMONWEALTH OF Pennsylvania, Department of REVENUE, BUREAU OF INDIVIDUAL TAXES, Inheritance Tax Division.
Commonwealth Court of Pennsylvania.
Decided May 10, 2012.
William H. Sturm, Jr., Myerstown, for appellant.
Thomas J. Gohsler, Deputy Chief Counsel, Harrisburg, for appellee.
Before: McGINLEY, Judge, COVEY, Judge, and COLINS, Senior Judge.
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.
Stipulation of Facts, June 1, 2011, Paragraphs 1-14 at 1-2; Reproduced Record (R.R.) at 79a.
The common pleas court sustained Revenue's Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax and concluded that "Appellant is not a child, parent, or spouse of the decedent, and further, there is no legitimate reason to apply New Jersey law or treat Appellant any differently than any other member of the non-familial class of survivor." Opinion of the Common Pleas Court, September 28, 2011, at 13.
Before this Court and in her Concise Statement of Errors Complained of on Appeal, Appellant challenges:
Concise Statement of Errors Complained of on Appeal, August 15, 2011, Paragraph 1(a-c) at 1-2.
These issues were raised and argued before the common pleas court and ably disposed of in the comprehensive opinion of the Honorable P.W. Schmehl. Therefore, this Court shall affirm on the basis of that opinion. In Re: Estate of Sharon Warnock, Marie Himmelberger, Executrix of the Estate of Sharon Warnock v. Pennsylvania Department of Revenue, Bureau
AND NOW, this 10th day of May, 2012, the order of the Court of Common Pleas of Berks County in the above-captioned matter is affirmed.
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