Legal Opinion
In re Estate of Kerstetter
Commonwealth Court of Pennsylvania
Decided October 9, 2002Published
1Opinion of the Court
OPINION BY
SENIOR Judge McCLOSKEY.
The Estate of Donald W. Kerstetter (hereafter the Estate) appeals from an order of the Orphans’ Court Division of the Court of Common Pleas of the Forty-First Judicial District, Perry County Branch (trial court), dismissing the Estate’s appeal from an inheritance tax assessment. We affirm.
The underlying facts of this case are not in dispute. Donald Kerstetter (Decedent) passed away on March 12, 1999. At the time of his death, Decedent jointly owned U.S. savings bonds with his stepmother, Anna Kerstetter. Counsel for the Estate calculated and paid inheritance…
2Cases cited7 opinions
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Smith v. City of PhiladelphiaSupreme Court of Pennsylvania · 1986
- Columbia Gas Transmission Corp. v. CommonwealthSupreme Court of Pennsylvania · 1976
- Kunkel, Estate of John C., Deceased, Kunkel, W. Minster, Wright, Hasbrouck S., Stark, Kenneth R., Jr., Executors v. United StatesCourt of Appeals for the Third Circuit · 1982
- Vlasic Farms, Inc. v. Pennsylvania Labor Relations BoardCommonwealth Court of Pennsylvania · 1999
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