Commonwealth, Department of Health v. Hanes

OPINION BY

President Judge PELLEGRINI.

Before the Court is the Department of Health’s (Department) Amended Application for Summary Relief pursuant to Pa. R.A.P. 1532(b)1 (Application) for peremp*678tory judgment with respect to its Amended Petition for Review in the Nature of an Action in Mandamus (Petition). For the reasons that follow, we grant the Application and the mandamus relief sought in the Petition.

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On June 26, 2018, in a case involving the marital exemption from the federal estate tax under Section 2056(a) of the Internal Revenue Code, 26 U.S.C. § 2056(a), the United States Supreme…