HomeMy WebLinkAbout03-05-07
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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PO BOX 280601 ',': :' , :',
HARRISBURG PA 17128-0601
INHERITANCE TAX
RECO,D AD~USTMENT
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-14-2007
MICKEY
01-13-2006
21 06-0077
CUMBERLAND
101
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O CLEFU( OF
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RICHARD C sNeC~.M{fR ,'~~~,(." I'F;<\
SNELBAKER & BRENNEMAN
44 W MAIN ST
MECHANICSBURG PA 17055
Allount Re.itted
*'
REV-1593 EX AFP (03-05)
RUTH
E
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 4--
NOTE: To insure proper credit to your account. sub.it the upper portion of this for. with your tax pay.ent.
REV-15'3 EX AFP (03-05)
.. INHERITANCE TAX RECORD ADJUSTMENT ..
ESTATE OF MICKEY
RUTH
E FILE NO. 21 06 - 0077
ACN 101
DATE
02-14-2007
(l) 114,000.00
{2> .00
{3> .00
{4> .00
E> {5> 28 ,867.67
{6> .00
{7> 220,740.37
C8> 363,608.04
C9> 4,305.24
ClO> 231. 31
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
1. Real Estate {Schedule A>
2. Stocks and Bonds {Schedule B>
3. CloselY Held Stock/Partnership Interest {Schedule C>
4. Mortgages/Notes Receivable {Schedule D>
5. Cash/Bank Deposits/Misc. Personal Property {Schedule
6. Jointly Owned Property {Schedule F>
7. Transfers {Schedule G>
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
Costs/
9. Funeral Expenses/Administrative
Miscellaneous Expenses {Schedule H>
Debts/Mortgage Liabilities/Liens
Total Deductions
10.
II.
12.
13.
14.
TAX:
15.
U.
17.
18.
19.
{Schedule I>
ell>
Cl2>
{13>
Cl4>
Net Value of Tax Return
Charitable/Govern.ental Bequests; Non-elected 9113 Trusts {Schedule J>
Net Value of Estate Subject to Tax
.ooxoo -
338.948.21 X 045-
20.123.28X 12 -
.00X15 -
Cl9>
A.ount of Line 14 at Spousal rate Cl5>
A.ount of Line 14 taxable at Lineal/Class A rate {U>
A.ount of Line 14 at Sibling rate Cl7>
Amount of Line 14 taxable at Collateral/Class B rate Cl8>
Principal Tax Due
T .
.
AMOUNT PAID
INTEREST/PEN PAID {->
631.58
.00
NUMBER
CD006452
CD006713
DATE
03-21-2006
05-18-2006
12,000.00
3,558.22
INTEREST IS CHARGED THROUGH 03-01-2007
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
4,536.55
359,071.49
.00
359,071.49
.00
15,252.67
2,414.79
.00
17,667.45
16,189.80
1,477.65
41.83
1,519.48
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.>
~
BOARD ~F APplALS
DEPT. 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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IN RE ESTATE OF:
MICKEY RUTH E
DOCKET NO. :
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
RICHARD C SNELBAKER ESO
SNELBAKER & BRENNEMAN
44 W MAIN ST
MECHANICSBURG PA 17055
MAILING DATE:
0624261
Inheritance
Protest
2106-0077
101
1 0/30/2006
11/29/2006
SHAWN E YOUNG
Direct Dial: (717) 783-7894
Fax: (717) 787-7270
Email:shyoung@state.pa.us
February 5, 2007
C"")
N
DECISION AND ORDER
On October 30, 2006, the Department issued an appraisement and assessment that
valued the testamentary life estate created for the decedent's brother at $22,533.24. The
Department's action was based on the belief the life tenant was 90 years old at decedent's
death. The Petitioner has now established the life tenant was born November 8, 1913, and
was actually 92 years and 2 months old at the date of death. The Board finds that the
appropriate life estate factor from Table S, Pub. 1457, Actuarial Values, 5.4%, for a life
tenant born November 8, 1913, is .17652.
Accordingly, it is hereby, Ordered that the protest is sustained. The Department is
directed to reduce the estate taxable at the 12% sibling rate to $20,123.28, and increase
the estate taxable at the 4.5% lineal rate to $338,948.21.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
. ..
MICKEY RUTH E
BOARD DOCKET NO. 0624261
Page 2 of 2
... ..
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).