In re Estate of Munro

Opinion by

Judge Barry,

This appeal results from an order of the Centre County Court of Common Pleas which found not taxable certain assets of the deceased, Charles B. Munro. The appraisement by the Pennsylvania Department of Revenue (Department) had been challenged by the within appellee, Bertha V. Sampsel.

Munro died on October 18, 1983, and, within a year, an inheritance tax return for his estate was filed. That filing was amended by a supplemental return submitted shortly thereafter. The two documents listed as jointly held with one Bertha V. Sampsel (Sampsel),1 three savings accounts: two…