Commonwealth Court of Pennsylvania December 20, 2002 (In Re Estate of Ross)

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OPINION BY

Judge COHN.

The Estate of Ray Bloom Ross (the Estate) appeals from the order of the Court of Common Pleas of Montgomery County, Orphans’ Court Division, dated October 30, 2001, that granted the Commonwealth of Pennsylvania, Department of Revenue’s (Department) Application for Summary Relief

1

and upheld the decision of the Protest Board to tax the residue of the Estate at a rate of