A person denied benefits from a municipal pension fund after a finding by a hearing board that a common law marriage was not proven, from which no appeal was made to the Court of Common Pleas, cannot later obtain a judgment in the Orphans’ Court that a common law marriage existed, and the 0% spousal inheritance tax rate applies, and then use that judgment to force payment of the benefits previously denied.  In re: Estate of John F. Pancari Sr., 1304 C.D. 2016 (Pa. Cmwlth. 12/8/2017).