Department of Revenue Waived All Issues by Failing to Appear

The failure of the Department of Revenue to appear at the hearing of an inheritance tax appeal in the Orphans’ Court or otherwise participate in the decision of that court operated as a waiver of all issues before that court and so those issues cannot be raised on appeal.  Sheluga Estate, 3 Fid.Rep.3d 181 (Cmwlth Ct. 2013):

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