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IN RE ESTATE OF KERSTETTER

808 A.2d 344 (2002)

In re ESTATE OF Donald W. KERSTETTER. Appeal of Estate of Donald W. Kerstetter.

Commonwealth Court of Pennsylvania.

Decided October 9, 2002.

Attorney(s) appearing for the Case

Allen E. Hench, Newport, for appellant.

Thomas J. Gohsler, Harrisburg, for appellee.

BEFORE: SIMPSON, Judge, and LEAVITT, Judge, and McCLOSKEY, Senior Judge.

OPINION BY SENIOR Judge McCLOSKEY.

The Estate of Donald W. Kerstetter (hereafter the Estate) appeals from an order of the Orphans' Court Division of the Court of Common Pleas of the Forty-First Judicial District, Perry County Branch (trial court), dismissing the Estate's appeal from an inheritance tax assessment. We affirm.

The underlying facts of this case are not in dispute. Donald Kerstetter (Decedent) passed away on March 12, 1999. At the time of his death...

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