SILVESTRI, Senior Judge.
St. James Evangelical Lutheran Church (Appellant) appeals an order of the Court of Common Pleas of Westmoreland County (trial court) which denied its appeal from a notice of appraisement issued by the Commonwealth of Pennsylvania, Department of Revenue (Department) that disallowed $5,837.00 in claimed deductions for expenses resulting from the sale of specifically devised property.
Eliza A. Peterson (testator) died on October 11, 1991...
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