DEAR HARRY: A little while ago, you answered someone's question regarding the Pennsylvania Inheritance Tax, which was a great help to our family. My father passed away last year and left us with a very substantial amount of CDs. He was always afraid of stocks. The will provided that the money be split evenly among his three daughters. The lawyer for the estate filed a return indicating our names, but listed one of my sisters with only her married name. As a result, there was a tax of 15 percent on her share since the tax bureau did not know she was a daughter. We did not know anything about this until we read your column. We then looked carefully at the tax return and called the lawyer immediately to file a claim for refund. The estate just got a check for almost $40,000 for the tax difference between what was paid and the proper 4 1/2 percent! We thank you and the Daily News for keeping people informed!