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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
· PO BOX 2B0601
HARRISBURG PA 1712B-0601
, ~RHERITANCE TAX
J..~ '_~
"'I("i::CORD ADJUSTMENT
2D07 I~.UG 3 I P i.-j li: 0 I;
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-03-2007
WERT SR
06-24-2006
21 06-0613
CUMBERLAND
101
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
CLEF:i< o=-
OPCl'i I'J ' Ir1T
I I, i ~',;' ,~'; ,.~!j I
Cl ' p/\
Amount Remitted
PA 17011
'*
REV-1593 EX AFP (03-05)
FRANKLIN
D
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 WERT SR
FRANKLIN D FILE NO. 21 06-0613
ACN 101
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 E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
186,000.00
718,060.61
.00
.00
71,832.13
.00
42,000.00
(8)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 56,097.39
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 10,343.32
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 Line 14 at Spousal rate (15) .00 X 00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 941,452.03X 045=
17. Amount of Line 14 at Sibling rate (17) 10,000.00X 12 =
lB. Amount of Line 14 taxable at Collateral/Class B rate (18) .OOX 15 =
19. Principal Tax Due (19)
TAX CREDITS:
+
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
09-18-2006 CD007213 1,789.47 34,000.00
03-15-2007 CD007916 .00 8,075.87
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
DATE
08-(}3-2007
1,017,892.74
66,440.71
951,452.03
.00
951,452.03
.00
42,365.34
1,200.00
.00
43,565.34
43,865.34
300.00CR
.00
300.00CR
~
( 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 OF APPEALS
POBox 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
THOMAS E FLOWER ESO
SAIDIS FLOWER & LINDSAY
2109 MARKET ST
CAMP HILL PA 17011
IN RE ESTATE OF:
WERT SR FRANKLIN D
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0701374
Inheritance
Protest
2106-0613
101
12/18/2006
1/22/2007
JEFFREY HOLLEN BUSH
Direct Dial: (717) 783-7891
Fax: (717) 787-7270
Email:jhollenbus@state.pa.us
July 24, 2007
On December 18, 2006, the Department issued an appraisement and assessment
which imposed tax at the 15% collateral rate on $10,000.00. The Department's action was
based on the premise that decedent had bequeathed $10,000.00 of his estate to his sister-
in-law, Joan K. Woodbridge.
Petitioner has now established the $10,000.00 gift to Ms. Woodbridge was actually
made from the remainder of a sole use trust created for the decedent's benefit under Item
IV of the Will of Mildred S. Wert, decedent's predeceased spouse. Under the provisions of
Section 2113(b) of the Inheritance and Estate Tax Act of 1991, 72 P.S. 9 9113(b), the
bequest to Ms. Woodbridge, the sister of Mildred S. Wert, is taxable at the 12% sibling rate.
WERT SR FRANKLIN D
.
BOARD DOCKET NO. 0701374
Page 2 of 2
Accordingly, it is hereby Ordered that the Protest is sustained. The Department is
directed to reduce the amount of the estate taxable at the 15% rate to zero and to increase
the amount of the estate taxable at the 12% rate to $10,000.00.
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).