BOOKHART ESTATE

No. 87 of 1988.

3 Pa. D. & C. 4th 138 (1989)

Bookhart Estate

Common Pleas Court of Allegheny County, Pennsylvania.

March 29, 1989.


Attorney(s) appearing for the Case

Stephen Israel, for estate.

Robert S. Engelsberg, deputy attorney general, for the commonwealth.


ROSS, J., March 29, 1989.

May an assessment for inheritance tax be modified because of mistake more than 60 days after original appraisement and assessment?

Lucille Bookhart died June 19, 1986. At the time of her death, decedent owned an account at Mellon Bank standing in her name in trust for Barbara Williams. The balance on date of death was $10,262.50.

Pursuant to the Taxation and Fiscal Affairs Act of December 13, 1982, P.L. 1086, §...

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