Legal Opinion

Estate of Kinert v. Pennsylvania Department of Revenue

Commonwealth Court of Pennsylvania

Decided April 14, 1997No. 1213 C.D. 1996PublishedCited by 9 opinions

1Opinion of the Court

McGINLEY, Judge.

The Commonwealth of Pennsylvania, Department of Revenue (Department) appeals from an order of the Court of Common Pleas of Dauphin County, Orphans’ Court Division (Orphan’s Court) which confirmed nisi the first and final account of Rev. James E. Morris, Executor of the Estate of Hildreth M. Kinert (Mrs. Kinert), deceased.

Mrs. Kinert died on July 22, 1990, leaving a last will and testament. The Estate filed its first and final accounting in January, 1995. The Department objected and questioned a clause in Mrs. Kinert’s will concerning the disposition of her home.

James B. Quade…

2Cases cited3 opinions

  1. In Re Estate of BraunSuperior Court of Pennsylvania · 1994
  2. Baldesberger v. BaldesbergerSupreme Court of Pennsylvania · 1954
  3. Derry Township School District v. Suburban Roofing Co.Commonwealth Court of Pennsylvania · 1986

3Cited by9 opinions

  1. In Re the Estate of BerryCommonwealth Court of Pennsylvania · 2007
  2. Commonwealth v. SnyderCommonwealth Court of Pennsylvania · 2003
  3. Felker v. Stewart Title Guaranty Co. (In Re Felker)United States Bankruptcy Court, M.D. Pennsylvania · 1997
  4. In Re Estate of NeiderhiserCommonwealth Court of Pennsylvania · 2004
  5. In re Estate of GoldmanCommonwealth Court of Pennsylvania · 2001

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