HIMMELBERGER v. COM., DEPT. OF REVENUE
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.
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.
1. Pursuant to New Jersey law, a "civil union" is defined as a "legally recognized union of two eligible individuals of the same sex established pursuant to this act [and that] [p]arties to a civil union shall receive the same benefits and protections and be subject to the same responsibilities as spouses in a marriage." N.J.S.A. 37:1-29. "For two parties to establish a civil union in this state, it shall be necessary that they satisfy all of the following criteria: (a) not be a party to another civil union, domestic partnership or marriage in this State; (b) be of the same sex; and (c) be at least 18 years...." N.J.S.A. 37:1-30.
2. Section 1704 of the Marriage Law provides:
It is hereby declared to be the strong and longstanding public policy of this Commonwealth that marriage shall between one man and one woman. A marriage between persons of the same sex which was entered into in another state or foreign jurisdiction, even if valid where entered into, shall be void in this Commonwealth. (emphasis added).
3. The Full Faith and Credit Clause of the United States Constitution provides:
Full Faith and Credit shall be given in each state to the public Acts, Records and Judicial Proceedings of every other State. And the Congress may by general Laws prescribe the Manner in which such Acts, Records and Proceedings shall be proved, and the Effect thereof.