Revocable Trust Was for Sole Use of Surviving Spouse

On an appeal from an order of the Department of Revenue Board of Appeals, the court reversed the decision of the board and found that the funds in the revocable trust of the decedent were for the “sole use” of the spouse who was the sole trustee and sole beneficiary and could use or remove any of the funds, so no inheritance tax was owed. Potocar Estate, 11 Fid.Rep.3d 150 (Allegheny O.C. 2021), on appeal, 662 CD 2020 (Pa. Cmwlth.).

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