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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
RECORD ADJUSTMENT
<"',:
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-11-2008
MANNING
05-28-2006
21 06-0479
CUMBERLAND
101
, I
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LEONARD nNTNER
BOSWELL ETAL
PO BOX 741
HBG
ESQ
Amount Remitted
PA 17108
REV-159~, EX AFP (0~-05)
FANNIE
L
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.
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REV-1593 EX AFP (03-05)
** INHERITANCE TAX RECORD ADJUSTMENT **
ESTATE OF MANNING
FANNIE
L FILE NO. 21 06-0479
ACN 101
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
(l) 170,000.00
(2) 1,104,981.30
(3) .00
(4) .00
(5) 1,566,811.18
(6) .00
(7) .00
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)
(B)
B.
Total Assets
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 286,953.36
10. Debts/Mortgage Liabilities/Liens (Schedule l) ClO} 34,981.57
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
lB. Amount of
19. Principal
TAX CREDITS:
Line 14 at Spousal rate Cl5} .00 X 00
Line 14 taxable at Lineal/Class A rate Cl6} .00 X 045=
Line 14 at Sibling rate Cl7} .00 X 12 =
Line 14 taxable at Collateral/Class B rate ClB} 2,393,057.55X 15 =
Tax Due Cl9}
DATE
03-11-2008
2,841,792.48
321,934.93
2,519,857.55
126,800.00
2,393,057.55
.00
.00
.00
358,958.64
358,958.67
~"~,,., (+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-27-2006 CD007017 5,263.16 100,000.00
08-21-2006 CD007122 7,894.74 150,000.00
02-27-2007 CD007848 .00 178,210.37
03-08-2008 REFUND .00 82,409.60-
TOTAL TAX CREDIT 358,958.67
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .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.)
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BOARD OF APPEALS
POBox 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
LEONARD TINTNER ESQ
BOSWELL TINTNER PICCOLA
PO BOX 741
HARRISBURG PA 17108-0741
IN RE ESTATE OF:
MANNING FANNIE L
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
AMENDED DECISION AND ORDER
....:
. iiiii
................. '.
." ,:", .. .. .I
..
0714538
Inheritance
Protest
2106-0479
101
5/21/2007
7/30/2007
WilLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email:wzdradzins@state.pa.us
February 20, 2008
It has come to the attention of the Board of Appeals that an error occurred in its
Decision and Order of January 14, 2008. Specifically, the Board failed to address
Petitioner's request for the deletion of items 28 through 39 on Schedule E of the original
inheritance tax return. As items 28 through 39 are duplicates of items 3 through 14,
Petitioner's request should be granted.
Accordingly, it is hereby, Ordered that the protest is sustained in part.
The Department is directed to reduce the total taxable value of the Schedule E Item
3 through 14 certificates by $11,368.23. The Department is also directed to delete items 28
through 39 from Schedule E and items B-7(46) and B-7(69) from Schedule H. 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
MANNING FANNIE L
BOARD.oOC~ET NO. 0714538.
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).