In Re: Estate of W.R. Armor & the Armor Family Trust ~ Appeal of: Dept. of Revenue, Inheritance Tax Div.

IN THE COMMONWEALTH COURT OF PENNSYLVANIA In Re: Estate of William R. : Armor and the Armor Family Trust : : : No. 1241 C.D. 2021 Appeal of: Department of Revenue, : Submitted: October 11, 2022 Inheritance Tax Division : BEFORE: HONORABLE MICHAEL H. WOJCIK, Judge HONORABLE STACY WALLACE, Judge HONORABLE MARY HANNAH LEAVITT, Senior Judge OPINION NOT REPORTED MEMORANDUM OPINION BY JUDGE WALLACE FILED: November 7, 2022 The Department of Revenue, Inheritance Tax Division (Department) appeals the order of the Westmoreland County Court of Common Pleas (orphans’ court), dated September 28, 2021, and…