The court did not have jurisdiction to determine the priority of a purchase money mortgage over a later inheritance tax lien when the mortgage holder failed to exhaust the administrative remedies found in § 2186 of the Inheritance and Estate Tax Act (72 P.S. § 9186). Tammac Holdings Corp. v. Werner Estate et al., 10 Fid. Rep.3d 327 (Berks C.P. 2020).