DEAR HARRY: My mother passed away in April. She had an annuity from one of our major life-insurance companies. My brother and I were listed as equal beneficiaries on the annuity. At the time of the distribution, an agent of the company told us that there is no Pennsylvania inheritance tax on the money we were to receive. Our lawyer/accountant had the appropriate Pennsylvania tax forms prepared showing a zero value for the annuity. Now, both the agent and the lawyer are telling us just the opposite - that the annuity is taxable at the rate of 4 1/2 percent.