In re Estate of Welsh

Dissenting Opinion by

Senior Judge Barbieri:

I must respectfully dissent from the majority opinion which would hold that the Appellee-Taxpayer is entitled to a refund of inheritance taxes in the amount of $150,090.39 which the Appellee at oral argument all but conceded was properly due the Commonwealth. The majority erroneously holds that the Commonwealths failure to file a timely protest of the appraisement of the Appellees inheritance tax return precludes it from contesting the Appellees petition for a refund of the difference of the correct amount of inheritance tax due which was paid when…