Estate of Stettler v. Department of Revenue

McGINLEY, Judge.

This is an appeal by the Estate of Gene A. Stettler (Estate) from an order of the Court of Common Pleas of York County (Orphans’ Court) dismissing the appeal of the Estate and sustaining the Department of Revenue’s (Department) assessment of tax and interest against the Estate pursuant to the Inheritance and Estate Tax Act (Act).1

The Estate and the Department stipulated to the following facts. On March 12, 1987, Gene A. Stettler (husband) died and was survived by his wife Sarah S. Stettler (wife). No grant of letters testamentary or letters of administration were granted by…