Meridian Trust Co. v. Commonwealth

DOYLE, Judge.

Meridian Trust Company (Meridian), Mildred H. Arner 1 and Barbara J. Arner (collectively, petitioners) appeal from orders of the Board of Finance and Revenue (Board) which denied their petitions for relief.

The relevant facts which we take from the stipulation of facts filed by the parties and which we hereby adopt 2 are as follows: William H. Arner (Decedent) died on January 15, 1988. Prior to his death, Decedent was the owner of three properties located in Berks County known as the Arner Family Restaurants. Under the terms of Decedent’s will, dated August 18, 1982, and codicil,…