Court dismisses appeal confirming tax liability in probate arises only after first-instance proceedings conclude.

The court dismissed the appeal against the first-instance decision, confirming that the tax obligation in probate proceedings arises solely upon the conclusion of the first-instance trial. The appellant argued for an earlier trigger point, but the court held that the procedural completion of the first instance is the definitive moment for liability. Consequently, the lower court's ruling establishing the tax debt based on the finalization of proceedings was upheld.