HomeMy WebLinkAbout01-26-07
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF INDIVIDl.i1~ifAX~lC~;
INHERITANCE TAX DIVISION,'[,' /-'
PO BOX 280601
HARRISBURG PA 17128-0601
LNHERI'{ANCE TAX
RECORD ADJUSTMENT
ZOOl JMl 26 PI; I: 30
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-11-2007
HECKENDORN
09-23-2005
21 05- 0877
CUMBERLAND
101
CLEF/ C;:
Or--'I . q "c ''-'''-''1 'r\T
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YVONNE ~'-ftALLOY
1369 MOUNTAIN RD
NEWBURG PA 17240
Amount Remitted
*'
REV-1593 EX AFP (03-05)
RICHARD
L
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
REV-1593 EX AFP (03-05)
.. INHERITANCE TAX RECORD ADJUSTMENT ..
---------------------------------------------------------------------------------------------------------------------------------------
ESTATE OF HECKENDORN
RICHARD
L FILE NO. 21 05- 0877
ACN 101
DATE
01-11-2007
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
1. Real Estate (Schedule A)
2.
3.
4.
5.
6.
7.
8.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
219,000.00
.00
.00
.00
86,172.98
.00
.00
Stocks and Bonds (Schedule B)
Closely Held Stock/Partnership Interest (Schedule C)
Mortgages/Notes Receivable (Schedule D)
Cash/Bank Deposits/Misc. Personal Property (Schedule E)
Jointly Owned Property (Schedule F)
Transfers (Schedule G)
Total Assets
(8)
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 27,778.67
10. Debts/Mortgage Liabilities/Liens (Schedule 1) (0) 1,132.63
11. Total Deductions (11)
12. Net Value of Tax Return (12)
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13)
14. Net Value of Estate Subject to Tax (14)
TAX:
15. Amount of
16. Amount of
17. Amount of
18. Amount of
19. Principal
TAX CREDITS:
Line 14 at Spousal rate OS) .Oox 00
Line 14 taxable at Lineal/Class A rate (16) 145,447.69X 045=
Line 14 at Sibling rate (7) 570.00X 12 =
Line 14 taxable at Collateral/Class B rate (8) 130,243.99X 15 =
Tax Due (19)
305,172.98
28,911.30
276,261.68
.00
276,261.68
.00
6,545.15
68.40
19,536.60
26,150.15
..........~r II ~+~ AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
12-22-2005 CD006141 326.32 6,200.00
09-21-2006 CD007235 15.07- 19,638.90
ANCE OF UNPAID INTEREST/PENALTY AS OF 09-22-2006 TOTAL TAX CREDIT 26,150.15
BALANCE OF TAX DUE .00
INTEREST AND PEN. 324.03
TOTAL DUE 324.03
BAL
II
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN *1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
en
BOARD Of APPEALS
DEPT. 281021 ~.. . .
HARR!~U~~PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT.OF REVENUE
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NEWBURG PA 17240
IN RE ESTATE OF:
HECKENDORN RICHARD L
DOCKET NO. :
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0614507
Inheritance
Protest
2105-0877
101
6/12/2006
7/6/2006
JEFFREY HOLLEN BUSH
Direct Dial: (717) 783-7891
Fax: (717) 787-7270
Email:jhollenbus@state.pa.us
January 4, 2007
On June 12, 2006, the Department issued an appraisement and assessment of the
estate's inheritance tax return, which disallowed the claim of common law marriage
between the decedent and the Petitioner, Yvonne K. Malloy. Petitioner contends that she
and the decedent were considered married among friends and family, had built a house,
and lived together for over 28 years.
A hearing in this matter was held on October 17, 2006, in Harrisburg, Pennsylvania.
Those present were Yvonne K. Malloy and Jeffrey Hollenbush, Hearing Officer.
The issue of whether a common law marriage existed remains an often litigated
question. Because courts have regarded common law marriages as a fruitful source of
fraud and perjury, to be tolerated but not encouraged, the law imposes a heavy burden on
one who grounds his or her claim on an allegation of common law marriage. Manfredi
Estate, 399 Pa. 285,159 A.2d 697 (1960); Waaner Estate, 398 Pa. 531,159 A.2d 495
(1960); Baker v. Mitchell, 143 Pa. Super. 50, 17 A.2d 738 (1940). This is especially so
Cib
HECKENDORN RICHARD L
BOARD'DOCKET NO. 0614507
Page 2 of 3
where one of the parties is dead and the claim, so grounded, is to share in the distribution of
the estate. Manfredi Estate, supra; Baker v. Mitchell, supra. To find a common law marriage
existed, the Board deems it necessary to review the elements required of such a marriage. "A
common law marriage must be created by an exchange of words in the present tense, verba
de praesenti, spoken with a specific purpose that the legal relationship of husband and wife be
thereby created." Com. v. Smith, 511 Pa. 343, 513 A.2d 1371 (1986), cert. denied Smith v.
Pennsvlvania, 480 U.S. 951.
A contract of common law marriage does not require any specific form of words; proof
of an agreement to enter into the legal relationship of marriage at the present time is essential.
Stauffer Estate, 504 Pa. 626,476 A.2d 354 (1984). However, since the present tense words
are often difficult to prove, there is a rebuttable presumption of marriage when two absolutely
essential elements are conjoined and co-exist: constant, as distinguished from irregular or
inconstant cohabitation, plus reputation of marriage, which is not partial or divided but broad in
general. Rees Estate, 331 Pa. Super. 225 (1984). However, a finding of marriage based upon
reputation and cohabitation alone is one of necessity to be applied only in cases where other
proof is not available. Cohabitation and reputation alone do not create a marriage, but are
mere circumstances from which a marriage may be inferred and rebutted by other facts and
circumstances. Canute v. Canute, 384 Pa. Super. 60, 557 A.2d 772 (1989); Steadman v.
Turner, 357 Pa. Super. 361, 516 A.2d 21 (1986), appeal denied 515 Pa. 624, 531 A.2d 431.
The fact that a decedent and a putative spouse had filed separate, rather than joint, federal tax
returns and selected the filing status of "single" has been found to manifest a lack of intent to
be married. Gavula Estate, 490 Pa. 535,417 A.2d 168 (1980); Corace Estate, 364 Pa. Super.
HECKEreJOORN RICHARD L
. BOARD DOCKET NO. 0614507
Page 3 of 3
269,517 A.2d 1058 (1987). Inconsistent statements are also a sufficient basis to refute the
presumption of the creation of a marriage. Rees, supra; Gavula, supra.
In this case, both the decedent and Ms. Malloy filed Pennsylvania income tax returns as
unmarried individuals. Based upon those written declarations, it is the opinion of this Board
that the claim of common-law marriage must fail.
Accordingly, it is hereby Ordered that the protest is denied. The appraisement and
assessment shall stand as filed.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT
WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717)
783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND
SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).