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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF ~11JD~~'~DUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
NOTICE- OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS. AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
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LAVONNE R PEARSON
6 HARTZDALE DR
CAMP HILL PA 17011
REV-1548 EX AFP (06-05)
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
03-03-2008
YOUNG
03-25-2007
21 08-0029
CUMBERLAND
164-22-5634
07139405
APPEAL DATE: 05-02-2008
(See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CHARLOTTE E
TO:
CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +-
REY=is4S-EX-AFP-C03=Os5--------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD DR TRUST ASSETS
DATE 03-03-2008
ESTATE OF YOUNG
CHARLOTTE E DATE OF DEATH 03-25-2007
COUNTY
CUMBERLAND
FILE NO. 21 08-0029
TAX RETURN WAS:
S.S/D.C. NO. 164-22-5634
() ACCEPTED AS FILED (X) CHANGED
ACN 07139405
SEE ATTACHED NOTICE
FINANCIAL INSTITUTION: COMMERCE BANK
JOINT OR TRUST ASSET INFORMATION
513365247
TYPE OF ACCOUNT:
DATE ESTABLISHED
ACCOUNT NO.
()SAVINGS ~) CHECKING ()TRUST ()TIME CERTIFICATE
12-07-2001
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
* IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION DF 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. )
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
701.46
0.166
116.91
.00
116.91
.45
5.26
X
X
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 03-11-2008
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
AMOUNT PAID
.00
5.26
.08
5.34
C\
REV-1470 EX (6-68)
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
FILE NUMBER
REVIEWED BY
ACN
2108-0029
07139405
CHARLOTTE E YOUNG
Robin Graff
ITEM
SCHEDULE NO.
EXPLANATION OF CHANGES
Please be advised that the execution of a joint tenancy contract (signature card) which
provides that all monies are payable to either surviving party is sufficient to establish
Commonwealth's right to the tax. The Supreme Court in Olson Estate 447 PA 483 (1972)
held that under Section 241 (9108 of the Pennsylvania Inheritance and Estate Tax Act of
1995), such accounts are taxable in proportion to the number of joint tenants. The court
rejected the convenience account argument by noting that under Section 241 (9108), it is
improper to apply principles of ownership to determine the taxable portion of a joint bank
account. Joint property is taxable even though the decedent's name was added as a
matter of convenience.
An adjustment had been made to reflect this change.
ROW
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