Legal Opinion
In Re the Estate of Berry
Commonwealth Court of Pennsylvania
Decided April 24, 2007PublishedCited by 9 opinions
1Opinion of the Court
OPINION BY
Senior Judge FLAHERTY.
The Estate of Helen H. Berry (Estate) appeals from an order of the Orphan’s Court of Venango County (trial court) that affirmed a decision and order of the Department of Revenue (Department) Board of Appeals which disallowed a valuation discount taken by Estate for Estate’s HJL Limited Family Partnership. We affirm.
HJL Family Limited Partnership (HJL) was formed January 30, 1998, when Helen H. Berry (Decedent) contributed $6,783,593.00 in cash and marketable securities in return for a one percent general partnership interest and a 97 percent limited partnership…
2Cases cited3 opinions
- Estate of Theodore Thompson, Deceased, Betsy T. Turner v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2004
- Estate of Kinert v. Pennsylvania Department of RevenueCommonwealth Court of Pennsylvania · 1997
- In Re Estate of NeiderhiserCommonwealth Court of Pennsylvania · 2004
3Cited by9 opinions
- In Re Estate of RyerssCommonwealth Court of Pennsylvania · 2009
- In Re Erie Golf CourseCommonwealth Court of Pennsylvania · 2009
- In Re Erie Golf CourseCommonwealth Court of Pennsylvania · 2009
- In Re Estate of RyerssCommonwealth Court of Pennsylvania · 2009
- In Re: Estate of E.J. Potocar, Potocar Family Trust ~ Appeal of: Dept. of Revenue, Inheritance Tax Div.Commonwealth Court of Pennsylvania · 2022
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