Commonwealth Court of Pennsylvania December 31, 2003 (In re Estate of Brennen)

OPINION BY

Judge SMITH-RIBNER.

The Commonwealth of Pennsylvania, Department of Revenue (Department) appeals from an order of the Court of Common Pleas of Allegheny County that reversed a determination of the Department’s Board of Appeals that Margaret M. Brennen (Decedent) retained a life estate in her home that was subject to inheritance tax when she died.