In re Estate of Grotzinger

SMITH, Judge.

The Department of Revenue (Department) appeals from an order of the Court of Common Pleas of Montgomery County that reversed a decision of the Department disallowing a deduction claimed by the Estate (Estate) of Herman Grotzinger (Decedent). The Estate elected to pay future interest inheritance tax on the estate that was held in trust with Decedent’s son as a life tenant and Decedent’s grandchildren as remainderper-sons. The Department questions whether the trial court erred in determining that income from the Estate which was not distributed to Decedent’s son, but was added to…