Commonwealth Court of Pennsylvania October 19, 2000 (In Re Estate of Pettenati)

DOYLE, President Judge.

The Commonwealth of Pennsylvania, Department of Revenue (Commonwealth) appeals from an order of the Court of Common Pleas of Indiana County sustaining the appeal of Joseph Gabelli and holding that his bank account was not subject to Pennsylvania Inheritance Tax.

This appeal arises out of a savings account owned by Mr. Gabelli and Ms.