HomeMy WebLinkAbout07-30-07
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BUREAU OF INDIVIDUAL,','#Xti::)
INHERITANCE TAX DIVISlOlt", """
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
.
RECORD ADJUSTMENT
2007 JUL 30 PM I: 22
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
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ROBERTvk'FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE PA 17013
07-05-2007
FAUGHT
03-08-2006
21 06-0253
CUMBERLAND
101
*'
REV-1593 EX AFP (03-05)
MARY
E
Amount Remitted
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)
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ESTATE OF FAUGHT
MARY
E FILE NO. 21 06-0253
.. INHERITANCE TAX RECORD ADJUSTMENT ..
ACN 10 1
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)
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
DEDUCTIONS AND EXEMPTIONS:
62,000.00
100.00
.00
.00
21,836.00
.00
98,988.00
(8)
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 14,233.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 8,448.00
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) .00 X 00
Line 14 taxable at Lineal/Class A rate (6) 16o,243.ooX 045=
Line 14 at Sibling rate (7) .00 X 12 =
Line 14 taxable at Collateral/Class B rate (8) .00 X 15 =
Tax Due (9)
DATE
07-05-2007
182,924.00
22,681.00
160,243.00
.00
160,243.00
.00
7,210.94
.00
.00
7,211.00
l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-06-2006 CDo06791 261. 00 4,959.00
01-11-2007 CDo07681 .00 1,700.00
03-28-2007 CDo07947 7.00- 298.00
ANCE OF UNPAID INTEREST/PENALTY AS OF 03-29-2007 TOTAL TAX CREDIT 7,211.00
BALANCE OF TAX DUE .00
INTEREST AND PEN. 11.43
TOTAL DUE 11.43
BAL
*
IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. i
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE (;J
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.,- 0
BOARD OF APPEALS
POBox 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.:
, ~
ROBERT M FREY ESQ
FREY & TILEY
5 S HANOVER ST
CARLISLE PA 17013
IN RE ESTATE OF:
FAUGHT MARY E
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
0710916
Inheritance
Protest
2106-0253
101
6/5/2007
6/6/2007
WILLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email:wzdradzins@state.pa.us
June 27, 2007
DECISION AND ORDER
In its appraisement and assessment of the estate's inheritance tax return, the
Department disallowed the claim for the family exemption on the basis that the decedent
and the claimant were not members of the same household at the time of the decedent's
death.
Petitioner has submitted evidence which indicates that the decedent and the
claimant of the family exemption were, in fact, members of the same household at the time
of the decedent's death. Therefore, the claim for the family exemption is allowable.
Accordingly, it is hereby, Ordered that the protest is sustained.
The Department is directed to issue an amended appraisement and assessment
reflecting the allowance of the family exemption as claimed.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, BOARD MEMBER
-
FAUGHT MARY E
BOARD DOCKET NO. 0710916
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).
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