In Re Estate of Neiderhiser

OPINION BY

Judge McGINLEY.

The Department of Revenue (Department) appeals from the order of the Court of Common Pleas of Westmoreland County, Orphans’ Court Division (Orphans’ Court) that directed the Department to remit to the Estate of Sandra L. Neider-hiser (Estate) the sum of $8,904.00, which represented the amount of inheritance tax assessed against the Estate on two individual retirement accounts (IRA’s).

On October 31, 1999, Sandra L. Neider-hiser (Decedent) died. Decedent’s will was admitted to probate and the Register of Wills granted letters testamentary to her husband, Wilbert M.…