Commonwealth Court of Pennsylvania July 23, 2001 (In re Estate of Goldman)

McGINLEY, Judge.

The Department of Revenue (Department) appeals from the order of the Court of Common Pleas of Lackawanna County, Orphans’ Court Division (Orphans’ Court) that reversed the decision of the Board of Appeals and determined that no inheritance tax was due on the Goldman Trust (Trust).

On November 17, 1997, George Goldman (Decedent) died and was survived by his wife, Dorothy B.