In re Estate of Scott

Opinion by

President Judge Crumlish, Jr.,

The Pennsylvania Department of Revenue (Department), Inheritance Tax Division, issued the estate of Cecelia L. Scott a notice disallowing an inheritance tax deduction. The Departments assessment was upheld by the Board of Appeals and the Northampton County Common Pleas Court, Orphans’ Court Division. The estate appeals; we affirm.

Scott died intestate, the owner of unredeemed U.S. Savings Bonds Series E and Savings Notes.1 The estate’s inheritance tax return included a deduction — which the Department disallowed — for federal income taxes due on those…