In Re Estate of Leitham

SMITH, Judge.

The Estate of Margaret E. Leitham (Estate) appeals from a common pleas court order which affirmed a decision of the Department of Revenue (Department) to include the decedent’s retirement plan in her taxable estate and to disallow certain real estate transfer expenses in the Department’s Notice of Appraisement, Disallowance of Deductions and Assessment of Tax (Notice) on the Estate. The common pleas court also reversed the Department’s reduction of the allowable personal representative’s commission and ordered that the Estate and its beneficiaries are not liable for any interest…