holding that, under Pennsylvania law, the corpus an inheritance was not income and, hence, did not fall within the statutory concepts of "income in respect of a decedent" or "income from an interest in an estate or trust"

indicating that an inheritance is not “income,” but it may be considered as an “asset” when determining a child support obligation

emphasizing that, unlike Virginia, Pennsylvania statute "does not include 'gifts' in the definition of income"

In Humphreys, our Supreme Court confronted whether an inheritance could be considered income for the purpose of calculating a child support obligation.