In re Estate of Lesko

SWOPE JR., j.,

This matter is before the court as a result of an appeal of decision and order of the Commonwealth of Pennsylvania, Department of Revenue assessing inheritance tax filed by the *176petitioner. A hearing on this matter was held on October 25, 2004, at which time the court considered legal arguments by counsel, and both parties subsequently filed memorandums.

FACTUAL SUMMARY

The petitioner, Violet Drager, is the executrix of the estate of Dorothy M. Lesko, who died on November 7, 2003. The petitioner was appointed executrix of Ms. Lesko’s estate by the Register of Wills of Cambria…