Commonwealth v. Estate of Butler

Opinion by

Judge Colins,

The Common-wealth of Pennsylvania, Department of Revenue (appellant) appeals two orders of the Orphans’ Court of Philadelphia, sitting en banc, which dismissed its exceptions to two trial court decisions holding that adopted children are “lineal” rather than “collateral” descendants under the Inheritance Tax Act of 1919 (Act).1 Pursuant to the Act, these “lineal descendants” would be eligible for the lower tax rate of two percent versus the ten percent rate applicable to collateral heirs.2 These appeals have been consolidated before this Court. For the reasons…