In Re Estate of Baker

OPINION OF THE COURT

KAUFFMAN, Justice.

The Commonwealth appeals from an order of the Orphans’ Court of Westmoreland County awarding a refund to appellee, Pittsburgh National Bank (“PNB”), of an alleged overpayment of inheritance tax assessed under the Inheritance and Estate Tax Act of 1961 (“Inheritance Tax Act”). 1 At issue is whether PNB, as coexecutor of the estate of Mary Baker (“decedent”), is entitled to a refund of the inheritance tax it paid on a non-testamentary joint bank account maintained by decedent and her brother on deposit with PNB at the time of her death. 2 Because PNB, as…