The decedent’s will gave his home in trust “for the sole occupancy” of the decedent’s friend and caretaker, “until she vacates said premises, or upon her death.” The Orphans’ Court erroneously held that the beneficiary had a life estate, but she had only a right of occupancy. Because the appellant failed to show that the sale of the property was needed to pay inheritance tax, the decree denying a sale of the property under 20 Pa.C.S. § 3351 was affirmed. In re: Estate of David A. Byerly, 2025 PA Super 169, ___ A.4th ___ (8/1/2025).