Commonwealth v. Hitzelberger

Opinion by

Mr. Justice Jones,

This is an appeal by the Commonwealth of Pennsylvania from an order of the Court of Common Pleas of Delaware County making absolute a taxpayers’ rule to show cause why a Commonwealth lien for an unpaid realty transfer tax should not be stricken from the court records in Delaware County.

Anna M. Fox, a Delaware County resident, died, testate, on March 13, 1961. Margaret Hitzelberger was appointed executrix of her estate. Under decedent’s will, certain Delaware County realty became a part of her residuary estate Avhich slie directed be divided equally among four named…