Parsowith v. Commonwealth, Department of Revenue

LORD, Senior Judge.

We consider herein the preliminary objections of the Commonwealth of Pennsylvania, Department of Revenue (Commonwealth), to a petition for review filed in our original jurisdiction by Doris Parsowith (Parsowith), the executrix and sole beneficiary of the estate of her deceased husband, Bernard Par-sowith.

Parsowith seeks to have us declare unconstitutional a portion of Pennsylvania’s Inheritance and Estate Tax Act (Act), Article XXI óf the Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §§ 9101—9196.1 The Act formerly taxed transfers of property passing to or for the use…