In re Estate of Frick

*536OPINION OF THE COURT

ROBERTS, Justice.

This is a Commonwealth appeal from a “Memorandum Opinion Sur Exceptions to Adjudication” of the Court of Common Pleas of Montgomery County, Orphans’ Court Division, dated May 19, 1978. In the memorandum opinion, the orphans’ court dismissed Commonwealth exceptions to that portion of the court’s supplemental adjudication of February 1, 1978 approving appellee estate’s state inheritance tax deductions of some $50,000. The orphans’ court dismissed the exceptions on the ground that the Commonwealth, contrary to local orphans’ court rules, failed to submit…