Zindel Estate

SAWYER, P.J.,

In the matter of the within Estate of William H. Zindel, a dispute has arisen concerning the rate of inheritance tax that must be paid upon certain assets which testator had placed in a non-marital trust. The dispute arises under Pennsylvania Inheritance Tax Laws, 72 P.S. §§2485-403 and 2485-404, which set differing rates of taxation based upon the relationship of the recipient to the testator:

Ҥ2485-403. Rate of tax; Class A.

Inheritance tax upon the transfer of property passing to or for the use of any of the following shall be at the rate of six (6) percent:

*283(1) Grandfather,…