IN RE ESTATE OF MAGUIRE


167 Pa.Commw. 446 (1994)

648 A.2d 589

In re ESTATE OF Martha L. MAGUIRE, Deceased. Appeal of DEPARTMENT OF REVENUE, Appellant.

Commonwealth Court of Pennsylvania.

Decided September 16, 1994.


Attorney(s) appearing for the Case

Robert S. Englesberg, Deputy Atty. Gen., for appellant.

David C. Mason, for appellee.

Before DOYLE and SMITH, JJ., and KELTON, Senior Judge.


DOYLE, Judge.

This is an appeal by the Department of Revenue (Department) from an order of the Court of Common Pleas of Clearfield County, Orphans' Court Division, which sustained the appeal of the Department's assessment of inheritance tax on the Estate of Martha L. Maguire (Estate).

On August 24, 1989, Martha L. Maguire, the decedent, transferred real property located in Clearfield County, Pennsylvania...

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