{"id":1573,"date":"2013-06-01T16:42:41","date_gmt":"2013-06-01T20:42:41","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=1573"},"modified":"2018-04-08T16:26:29","modified_gmt":"2018-04-08T20:26:29","slug":"sheluga-estate","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=1573","title":{"rendered":"Department of Revenue Waived All Issues by Failing to Appear"},"content":{"rendered":"

The failure of the Department of Revenue to appear at the hearing of an inheritance tax appeal in the Orphans’ Court or otherwise participate in the decision of that court operated as a waiver of all issues before that court and so those issues cannot be raised on appeal.\u00a0\u00a0Sheluga Estate<\/i>, 3 Fid.Rep.3d 181 (Cmwlth Ct. 2013):<\/p>\n","protected":false},"excerpt":{"rendered":"

The failure of the Department of Revenue to appear at the hearing of an inheritance tax appeal in the Orphans’ Court or otherwise participate in the decision of that court operated as a waiver of all issues before that court … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[198,576,289],"class_list":["post-1573","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-inheritance-tax","tag-rules-of-appellate-procedure","tag-waiver","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1573","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1573"}],"version-history":[{"count":3,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1573\/revisions"}],"predecessor-version":[{"id":5700,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1573\/revisions\/5700"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}