IN RE ESTATE OF BANKS


127 Pa.Commw. 394 (1989)

561 A.2d 1298

In re ESTATE OF William A. BANKS, Deceased. Appeal of Lita Indzel COHEN and Leon Goldberg, surviving executors and testamentary trustees of the Estate of William A. Banks.

Commonwealth Court of Pennsylvania.

Decided July 18, 1989.

Petition for Allowance of Appeal Denied March 26, 1990.


Attorney(s) appearing for the Case

John R. Latourette, Jr., with him, Peter J. Picotte, II, James F. Monteith, Dilworth, Paxson, Kalish & Kauffman, Philadelphia, for appellants.

Robin A. Gower, Deputy Atty. Gen., with her, Ernest D. Preate, Jr., Atty. Gen., Philadelphia, for appellee.

Before CRUMLISH, Jr., President Judge, McGINLEY, J., and NARICK, Senior Judge.


NARICK, Senior Judge.

Executors of William A. Banks' (Banks') estate protested the Department of Revenue's disallowance of interest deductions claimed on the estate's original and supplemental Pennsylvania inheritance tax returns. The Board of Appeals (Board) affirmed the disallowance and Executors filed an appeal with the Orphans' Court Division of the Court of Common Pleas of Philadelphia County. The court directed the Secretary of the Department of Revenue to show...

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