IN RE ESTATE OF BERRY


921 A.2d 1261 (2007)

In re The ESTATE OF Helen H. BERRY, Deceased Late of Venango County, Pennsylvania, Appellant.

Commonwealth Court of Pennsylvania.

Decided April 24, 2007.


Attorney(s) appearing for the Case

Bruce T. Rosen, Oil City, for appellant.

Thomas J. Gohsler, Harrisburg, for appellee, Department of Revenue.

Before: BONNIE BRIGANCE LEADBETTER, President Judge, DORIS A. SMITH-RIBNER, Judge, JIM FLAHERTY, Senior Judge.


OPINION BY Senior Judge FLAHERTY.

The Estate of Helen H. Berry (Estate) appeals from an order of the Orphan's Court of Venango County (trial court) that affirmed a decision and order of the Department of Revenue (Department) Board of Appeals which disallowed a valuation discount taken by Estate for Estate's HJL Limited Family Partnership. We affirm.

HJL Family Limited Partnership (HJL) was formed January 30, 1998, when Helen H. Berry (Decedent) contributed...

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