Assets awarded to the decedent’s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent’s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate. Board of Appeals Docket No. 1703688, 8 Fid.Rep.3d 42 (Pa. Dept. of Rev. Bd. of Apps. 2017).