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IN RE ESTATE OF TROWBRIDGE

920 A.2d 901 (2007)

In re ESTATE OF Bruce Anthony TROWBRIDGE, Deceased. Appeal of Pennsylvania Department of Revenue.

Commonwealth Court of Pennsylvania.

Decided January 10, 2007.

Publication Ordered April 16, 2007.

Attorney(s) appearing for the Case

Carl N. Frank, Wilkes-Barre, for appellant.

Michael I. Butera, Pittston, for appellee.

BEFORE: LEADBETTER, Judge, COHN JUBELIRER, Judge, and McCLOSKEY, Senior Judge.

ORDER

OPINION BY Senior Judge McCLOSKEY.

The Pennsylvania Department of Revenue (the Department) appeals from an order of the Court of Common Pleas of Luzerne County (trial court), dismissing the citation it had filed against the estate of Bruce Anthony Trowbridge (Decedent) and Edward Trowbridge, Administrator of the estate (hereafter referred to as the Administrator). We now reverse.

Decedent died on December 23, 1989, as the result of injuries...

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