HIMMELBERGER v. COM., DEPT. OF REVENUE
47 A.3d 160 (2012)
Marie HIMMELBERGER, Executrix of the Estate of Sharon Warnock, Appellant
COMMONWEALTH OF Pennsylvania, Department of REVENUE, BUREAU OF INDIVIDUAL TAXES, Inheritance Tax Division.
No. 1453 C.D. 2011.
Commonwealth Court of Pennsylvania.
Submitted on Briefs February 13, 2012.
Decided May 10, 2012.
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.
Appellant and Revenue stipulated to the following:
1. ... Decedent and ... Appellant, while residents of the State of New Jersey, entered into a New Jersey Civil Union on March 8, 2007.
2. Decedent died testate February 25, 2010, a resident of Berks County, Pennsylvania.
3. Decedent's Last Will and Testament, executed July 15, 2008, appointed Appellant executrix of the estate.
4. Appellant was also a designated beneficiary under the Will of certain estate assets.