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ESTATE OF ENGLE v. PA. DEPT. OF REV.

No. 1638 C.D. 1988.

125 Pa.Commw. 243 (1989)

557 A.2d 812

Estate of Irvin G. Engle, Appellant v. Commonwealth of Pennsylvania, Department of Revenue, Appellee.

Commonwealth Court of Pennsylvania.

April 19, 1989.

Attorney(s) appearing for the Case

M. Elvin Byler, with him, Samuel A. Goodley, Jr., for appellant.

John J. Butchar, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for appellee.

Argued December 15, 1988, before Judges DOYLE, PALLADINO and SMITH, sitting as a panel of three.

OPINION BY JUDGE PALLADINO, April 19, 1989:

The estate of Irvin G. Engle (Appellant) appeals a decision of the Court of Common Pleas of Chester County, Orphans' Court Division (orphans' court), which affirmed a decision of the Department of Revenue that Appellant's inheritance tax return was not in compliance with the requirements of the Inheritance and Estate Tax Act, 72 Pa. C.S. §§1701-1796. We affirm.

Irvin G. Engle died on October 10, 1984. In...

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