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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
INHERITANCE TAX
REtORD ADJUSTMENT
VICKY ANN TRIMMER ESQ
METTE ETAL
PO BOX 5950
HBG PA 17110
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-01-2007
WALTER
11-01-2005
21 05-1119
CUMBERLAND
101
Amount Remitted
REV-lS93 EX AFP (03-05)
1'1
G
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE
+-
NOTE: To insure proper credit to your account. submit the upper portion of this form with your tax payment.
--+ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1593 EX AFP (03-05)
** INHERITANCE TAX RECORD ADJUSTMENT **
ESTATE OF WALTER
M
G FILE NO. 2105-1119
ACN 101
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
BOARD OF APPEALS REFUND
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 E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
Cl) 779,000.00
(2) 1,988,608.46
(3) 60,000.00
(4) 290,378.01
(5) 372,867.01
(6) 26,229.13
(7) 57,000.00
(8)
8.
Total Assets
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens '(Schedule I)
11. Total Deductions
(9)
Cl 0)
151,364.83
2,349.38
(11 )
Cl2)
(13)
Cl4)
12.
13.
14.
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Net Value of Estate Subject to Tax
TAX:
15.
16.
17.
18.
Amount of Line 14 at Spousal rate Cl5)
Amount of Line 14 taxable at Lineal/Class A rate Cl6)
Amount of Line 14 at Sibling rate Cl7)
Amount of Line 14 taxable at Collateral/Class B rate Cl8)
Tax Due
.OOX 00
3,320,368.40X 045.::'
.00X12.::
.OOX 15.:
Cl9)
AMOUNT PAID
DATE
08-01-2006
NUMBER
CD007034
INTEREST/PEN PAID (-)
.00
152,025.67
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
*
IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. . ".1'-.,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CI,D. YOU MAY BE DU~---! /
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) i/
DATE
06-01-2007
3,574,082.61
153,714.21
3,420,368.40
100,000.00
3,320,368.40
.00
149,416.58
.00
.00
149,416.57
152,025.67
2,609.10CR
.00
2,609.10CR
BOARD OF APPEALS
POBox 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.. ,
VICKY ANN TFUMMER ESQ
METTE EVANS & WOODSIDE
PO BOX 5950
HARRISBURG PA 17110-0950
IN RE ESTATE OF:
WALTER M GRACE
DOCKET NO. :
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0624347
Inheritance
Refu nd
2105- '1"119
101
10/9/2006
11/30/2006
SHAW~J E YOUNG
Direct Dial: (717) 783-7894
Fax: (71! 7') 787..727'0
Email:sllyoung@state.pa.us
May 16, 2007
The DE!partment issued an appraisement and assessment of tax on October 9, 2006
which accepted the tax return as filed by the estate representative. The Petitioner has now
provided proof that the automobile reported as item 2 on Schedule E was actually sold prior
to the decedent's death and should not have been included as an asset in her estate. The
Petitioner has also provided proof that the date of death value of the mortgage receivable
reported as itE!m 2 on Schedule D was overstated and should be reduced from $1 Ei1, 180.17
to $96,615.28. Finally, at Petitioner's request, the attorney fee deduction reported as item
B-2 on Schedule H will be reduced to $53,300.00 to reflect the reduction in the gross
estate.
Accord!ingly, it is hereby Ordered that the petition for refund is granted. The
Department is directed to reduce, first, the taxable value of Schedule D Item 2 to
$96,615.28; second, the taxable value of Schedule E Item 2 to zero; and third, the
WALTER M GRACE
BOARD DOCKET NO. 0624347
Page 2 of 2
"'"
allowable Schedule H Item B-2 deduction to $53,300.00. It is further Ordered that a refund
be issued for any resulting overpayment, plus appropriate interest.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
ANY APPEAL FF~OM THIS DECISION MUST BE FILED ON OR BEFORE AUC;UST 14,2007
WITH THE BOAF~D OF FINANCE AND REVENUE, 1101 SOUTH FRONT STREET, SUITE
400, HARRISBURG, PA 17104, TELEPHONE (717) 787-2974.
A REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS or: AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (71l)
783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND
SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).