In Re Estate Of Kinert v. Pennsylvania Department Of Revenue

693 A.2d 643 (1996)

Facts

Mrs. Kinert died leaving a will. The Estate filed its first and final accounting in 1995 five years later. The Department objected and questioned a clause in the will concerning the disposition of her home. Kinert's foster sons, Quade and Lawley resided with Kinert at the time of her death and continue to reside in the home. Kinert devised and bequeathed the usage of the home to the foster children upon certain conditions. The Orphan's Court found that the interest given was a mere license to occupy the premises and not a legal life estate as asserted by the Department. The Department appealed.