Legal Opinion
Parsowith v. Com., Dept. of Revenue
Supreme Court of Pennsylvania
Decided January 21, 1999No. 172 M.D. Appeal Docket 1997PublishedCited by 18 opinions
1Opinion of the Court
OPINION
SAYLOR, Justice.
This is a direct appeal from the Commonwealth Court’s order sustaining the preliminary objections of the Commonwealth of Pennsylvania, Department of Revenue to the petition for review filed by Appellant, Doris Parsowith, which sought a declaration that a portion of the Inheritance and Estate Tax Act, 72 P.S. §§9101-9196 (the “Act”), is unconstitutional.
From 1967 through mid-1994, the Commonwealth imposed an inheritance tax of six percent upon transfers of property to a surviving spouse. See 72 Pa.C.S. §1716 (repealed). Mrs. Parsowith’s husband, Bernard Parsowith, died…
2Cases cited14 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Borough of Green Tree v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1974
- Philadelphia Life Insurance v. CommonwealthSupreme Court of Pennsylvania · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commonwealth v. SELENSKISupreme Court of Pennsylvania · 2010
- Pridgen v. Parker Hannifin Corp.Supreme Court of Pennsylvania · 2006
- Kowenhoven v. County of AlleghenySupreme Court of Pennsylvania · 2006
- Pennsylvania State Education Ass'n v. CommonwealthSupreme Court of Pennsylvania · 2012
- Dunn v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 2005
13 more not listed; retrieve them via the Exa API.