In Re Estate of Kostelnik

471 Pa. 94 (1977)

369 A.2d 1211

In re ESTATE of Anna KOSTELNIK, Deceased.

Appeal of COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE.

Supreme Court of Pennsylvania.

Argued November 19, 1976.

Decided February 28, 1977.

Charles Widger, Asst. Atty. Gen., Lawrence Barth, Philadelphia, for appellant.

Thomas C. Kubelius, Richard F. Boyer, Bethlehem, for appellee.

Before EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION OF THE COURT

ROBERTS, Justice.

Anna G. Kostelnik died on December 14, 1973. The Commonwealth assessed an inheritance tax on four savings accounts and eleven savings and loan…