In re Estate of Bernecker

DELLA PORTA, Senior Judge.

The Commonwealth of Pennsylvania, Department of Revenue (Department), appeals from the order of the Court of Common Pleas of Bucks County, Orphans’ Court Division (orphans’ court), which granted permission to Harry F. Price (respondent), executor of the Estate of Eugenia Berneeker (decedent), to disclaim the decedent’s interest in assets passing to her under the will of her sister, Laura N. Berneeker, as well as the decedent’s survivorship interest in various assets owned jointly by the two sisters. We affirm.

Laura N. Berneeker died testate on April 7, 1992, leaving…