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  5. 97 Pa.Commw. 402 (1986)
 

DEPT. OF REVENUE APPEAL

No. 40 T.D. 1985.

97 Pa.Commw. 402 (1986)

509 A.2d 967

Estate of Michael K. Nichols, Deceased. Appeal of: Commonwealth of Pennsylvania, Department of Revenue, Appellant. Commonwealth of Pennsylvania, Department of Revenue, Appellant v. Estate of Neal F. Reagan, Deceased, Appellee.

Commonwealth Court of Pennsylvania.

May 22, 1986.

Attorney(s) appearing for the Case

Vincent J. Dopko, Deputy Attorney General, with him, Catherine R. Barone and LeRoy S. Zimmerman, Attorney General, for appellant.

Stephen Carroll, Kassab, Cherry & Archbold, for appellees.

Argued April 8, 1986, before Judges ROGERS and PALLADINO, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE ROGERS, May 22, 1986:

These are the consolidated appeals of the Department of Revenue from orders respectively of the Courts of Common Pleas of Chester and Delaware Counties holding that work loss insurance benefits paid to parents of deceased children killed in highway accidents were not to be included in the estates for purposes of taxation under the Inheritance and Estate Tax Act of 1961...

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