Legal Opinion
In re Estate of Banks
Commonwealth Court of Pennsylvania
Decided July 18, 1989No. 2517 C.D. 1988PublishedCited by 1 opinion
1Opinion of the Court
NARICK, Senior Judge.
Executors of William A. Banks’ (Banks’) estate protested the Department of Revenue’s disallowance of interest deductions claimed on the estate’s original and supplemental Pennsylvania inheritance tax returns. The Board of Appeals (Board) affirmed the disallowance and Executors filed an appeal with the Orphans’ Court Division of the Court of Common Pleas of Philadelphia County. The court directed the Secretary of the Department of Revenue to show cause why Executors’ appeal should not be sustained. The Board filed its answer and on February 22, 1985, an evidentiary hearing…
2Cases cited6 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Frick's EstateSupreme Court of Pennsylvania · 1923
- Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
- Estate of RoseSupreme Court of Pennsylvania · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re Estate of RossCommonwealth Court of Pennsylvania · 2002