On an appeal from the Department of Revenue Board of Appeals, the Orphans’ Court found that the continuing joint revocable trust was a “sole use” trust for the surviving spouse. Potocar Estate, 11 Fid.Rep.3d 150 (Allegheny O.C. 2021), aff’d on other grounds, 283 A. 3d 936, 662 C.D. 2020 (Pa. Cmwlth. Ct. 9/30/2022).

[2/20/2026 Note: The Commonwealth Court expressly rejected the conclusion that the continuing trust qualified as a “sole use” trust because the power of the surviving spouse to revoke the trust was a form of power of appointment. The court found instead that the joint revocable trust was a form of joint ownership that was exempt from inheritance tax under 72 P.S. § 2111(m).]