Freidel Estate

WALKO, J.,

The sole issue before the court concerns the computation of the time period within which a discount is allowed under the inheritance tax statute upon the early payment of such tax.

These facts including the pertinent dates are not in dispute:

Decedent, Margaret M. Freidel, died on January 14, 1987. The estate calculated the total inheritance tax liability at $29,462.37. The estate, on April 15, 1987, deducted $1,473.12 as the early payment discount and remitted the net amount of $27,989.25 to the Department of Revenue. The commonwealth, through the Department of Revenue, denies the…