Legal Opinion
In re Estate of Goldman
Commonwealth Court of Pennsylvania
Decided July 23, 2001PublishedCited by 1 opinion
1Opinion of the Court
McGINLEY, Judge.
The Department of Revenue (Department) appeals from the order of the Court of Common Pleas of Lackawanna County, Orphans’ Court Division (Orphans’ Court) that reversed the decision of the Board of Appeals and determined that no inheritance tax was due on the Goldman Trust (Trust).
On November 17, 1997, George Goldman (Decedent) died and was survived by his wife, Dorothy B. Goldman (Mrs. Goldman). Decedent’s will was admitted to probate, and the Register of Wills of Lackawanna County granted letters testamentary to PNC Bank, N.A. (Executor).
On or about February 11, 1999, the…
2Cases cited2 opinions
- Estate of Kinert v. Pennsylvania Department of RevenueCommonwealth Court of Pennsylvania · 1997
- In re Estate of HansellCommonwealth Court of Pennsylvania · 1989
3Cited by1 opinion
- In Re: Estate of E.J. Potocar, Potocar Family Trust ~ Appeal of: Dept. of Revenue, Inheritance Tax Div.Commonwealth Court of Pennsylvania · 2022