Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse’s health, support, maintenance, or education without taking into account other sources of income, as expressly provided by the trust.  Board of Appeals Docket No. 0924808, 8 Fid.Rep.3d 43 (Pa. Dept. of Rev. Bd. of App. 2010).