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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2~['01 .
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
_~EPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
*
REV-1593 EX AFP (03-05)
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.. .~ ~ 1: ! 0
,.; I ~j
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-04-2008
HELM
07-18-2006
21 06-0880
CUMBERLAND
101
MARION
E
rr-
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FOREST N MYERS
F N MYERS LAW OFFICE
137 PARK PL WEST
SHIPPENSBURG PA 17257
Amount Remit ted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
REV-1593 EX AFP (03-05)
~~ INHERITANCE TAX RECORD ADJUSTMENT ~~
ESTATE OF HELM
MARION
E FILE NO. 21 06-0880
ACN 101
DATE
01-04-2008
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)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
7,883.64
.00
.00
8.
Total Assets
(8)
7,883.64
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
(9)
CIO)
456.00
428.74
12.
13.
14.
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Net Value of Estate Subject to Tax
(11)
CI2)
CI3)
CI4)
884.74
6,998.90
.00
6,998.90
TAX:
15. Amount of Line
16. Amount of Line
17. Amount of Line
18. Amount of Line
19. Principal Tax Due
TAX CREDITS:
"AYMI:.N
DATE NUMBER
14 at Spousal rate CIS)
14 taxable at Lineal/Class A rate CI6)
14 at Sibling rate CI7)
14 taxable at Collateral/Class B rate CI8)
.OOX 00 =
6,998.90X 045=
.OOX 12 =
.OOX 15 =
CI9)
.00
314.95
.00
.00
314.95
04-19-2007
10-10-2007
CD008051
SBADJUST
l+J
INTEREST/PEN PAID (-)
.00
.00
AMOUNT PAID
314.95
.07
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
314.95
.00
.00
.00
*
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 OF APPEALS
POBox 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
FOREST N MYERS ESQ
137 PARK PL WEST
SHIPPENSBURG PA 17257
IN RE ESTATE OF:
HELM MARION E
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
.............................lWI..."""....
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.... ""'==r,.
0712182
Inheritance
Protest
2106-0880
101
6/18/2007
6/26/2007
WILLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email:wzdradzins@state.pa.us
December 12, 2007
On June 18, 2007, the Department issued an appraisement and assessment which
imposed tax on decedent's $6,998.90 net estate at the 15% rate. The Department's action
was based on the premise that Lawrence Helm, Jr., Robert Helm and Gail A. Kunkleman
were collateral heirs. Petitioner has now supplied a copy of the decedent's Will which
proves Lawrence Helm Jr., Robert Helm and Gail A. Kunkleman are decedent's issue. Tax
should therefore have been imposed at the 4.5% lineal rate.
Accordingly, it is hereby, Ordered that the protest is sustained. The Department is
directed to impose tax on decedent's $6,998.90 net estate at the 4.5% rate.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
HELM MARION E
BOARD DOCKET NO. 0712182
Page 2 of2
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).