Legal Opinion

In re Estate of Peterson

Commonwealth Court of Pennsylvania

Decided October 31, 1994PublishedCited by 4 opinions

1Opinion of the Court

SILVESTRI, Senior Judge.

St. James Evangelical Lutheran Church (Appellant) appeals an order of the Court of Common Pleas of Westmoreland County (trial court) which denied its appeal from a notice of appraisement issued by the Commonwealth of Pennsylvania, Department of Revenue (Department) that disallowed $5,887.00 in claimed deductions for expenses resulting from the sale of specifically devised property.

Eliza A. Peterson (testator) died on October 11, 1991. By her will dated May 19, 1983, she specifically devised her residence1 to Dorothy F. Hedding (Hedding), who was also named as the…

2Cases cited2 opinions

  1. Lines's EstateSupreme Court of Pennsylvania · 1893
  2. Maier v. HenningSupreme Court of Pennsylvania · 1990

3Cited by4 opinions

  1. Smith v. Cowden (In Re Cowden)United States Bankruptcy Court, W.D. Pennsylvania · 2006
  2. Bradley v. Zoning Hearing Board of New MilfordCommonwealth Court of Pennsylvania · 2013
  3. In re Estate of MerrymanCommonwealth Court of Pennsylvania · 1995
  4. Bell v. Singletary, Pennsylvania Court of Common Pleas, Monroe County2014

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