In Re Estate of Ross

OPINION BY

Judge COHN.

The Estate of Ray Bloom Ross (the Estate) appeals from the order of the Court of Common Pleas of Montgomery County, Orphans’ Court Division, dated October 30, 2001, that granted the Commonwealth of Pennsylvania, Department of Revenue’s (Department) Application for Summary Relief 1 and upheld the decision of the Protest Board to tax the residue of the Estate at a rate of fifteen percent (15%). We reverse.

This case involves a dispute regarding the proper rate of Pennsylvania Inheritance Tax to be applied to a residuary estate. 2 Ray Bloom Ross (Decedent) died testate on…