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Home My WebLink About09-20-00 IN THE COURT OF COMMON PLEAS OF i ~1.) '~ CUMBERLAND COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION FILE N0. 21-98-0629 ,~ ,ESTATE OF HOWARD C. GALE, DECEASED APPLICATION FOR EXTENSION OF TIME WITHIN WHICH TO ~ • ISSUE A NOTICE OF APPRAISEMENT, ALLOWANCE OR, , 'DISALLOWANCE OF DEDUCTIONS ANDASSESSMENT OF TAX Pursuant'to Sections 2138, 2139, and 2140 of the ~ ~` Inheritance and Estate Tax Act of 1991, 72 P.S. §§9138, 9139 and 9140, the Commonwealth ofPennsylvania, Departmentof Revenue, through its•office of Chief,COUnsel and by Thomas J. Gohsler, 1 (. '~'.i , .-,,. Asslatant-Counsel requests that this. Court extend the time ~ f ;~~~'~~ ~ ~ ~... YI within which the Department is allowed to issue its Notice of ~,r,? , >~ a~, Appraisement, Allowance or Disallowanceof Deductions and ~ ~` ~~:~ Assessment of Tax ("Notice"): ~^ 10 , ,1 1.On, March 31, 2000, the Estate filed its Pennsylvania ° ~, , ~ , , , .~~ Inheritance Tax Return ("Return") . ,; rr ~ ~ +~4 ;j ~ ~ `S~l 2. Reported on ScheduleC of the return were the ' ~ ;~,~~i x~A ~~ decedent's interests in the Howard C. GaleDevelopmentCo., y;~. ' t„'~r i'{ Inc., and the Country Club Park Development Co., Inc. Reported }*~;'~ ~..t ~ `' ~ . ~ ' i ~. ~ ~ j~ ~ i ~ ~ ~ i ~~ ' ~ .~~ `~i:~ ~W ' ~~ .:.1 W.1~ ~~if4J, ., 7,4(~, ..^~~ 1{ ~ • ~ i ~,: i , 'i tf ~ ~ ~ ~r t i ? . Lll~. ~ ~i an. r ,i~, ~~ ,~.1u,i~t '. on Schedule H of the return were various deductions fortaxes ~, ' ~ and recreation fees. , ~ i _ .. . 'c '"' ~ 3. By letterdated JUly 11, 2000, the Department '' - ~ ,,..,j ."~ requested additional information from the'EState, so that~the - i, r - '.Department's appraisal of the assets listed on'SChedule"C and ' ` ~ .. ~ ,; _ the deductions; on Schedule H could beproperly determined. ~ 4. As of this date, the Estate has not provided the , ~ ~ ~ ., ~~ 1 additional,.requlredinformation. i , 'I ~~ ,. ~5. Untilthis Ynformation is received from the Estate, .~`.. ~..' the Department is unable to accurately determine the value~of the assets on Schedule Cor the liabilitiesonSChedule H. ' 6. Until the valueof the assets andllabilities can be ~~ c. -, i determined, the Department is unable. to issue a complete Notice ~ - to the Estate. - ~ ~ ~ r r ~ ~7.C~ Accordingto the CommonwealthCOUrt of Pennsylvania's ~ ~ ~: ; . I ., i are ' ~ interpretation of Sections2137-2140 (72 P.S. 559137-9140) of ~ ' a'~. (,? 1 the Pennsylvanialnheritance and Estate Tax Act of 1991, ifthe ~ fT~ ~, Department is unableto issue a notice wlthinsix months, its t.,j R~,.`i k authority to issue'such notice is contingent upon this Court , °";j ).~ Y '~ affixing a new time period in which to perform this duty. In Re ~ S ;,~ _ k Estate of Margaret ~E. Leitham, deceased, 726A.2d 1116 (Pa.~ ,i'~r . Cmwlth. 1999), cert.. denied, 743 A.2d 924 (Pa. 1999).. ,~~~ ~~ ~ a ' -0. ~In accordance withPa. R.C. P. 206. 6, the Department - , h ` ,3 ~r~rAJIl ' ~ re uests th t th fili f hi l ~ , ~ ~~ ' K ~ '~ t . q a e ng o t s Ru e to Show Cause act as a s ~ ;. ' 1 p ' flflfl ~ t1 I r ~: y 1 ~ yr' .l„q y t y~~^~ .; ' 1 :~ ~ A i - ~ 1 ~.. ~,Y t y r t\ ~ 7 /~{ 11 r1 ' ( rr +~Jl ` ~. rP) y(~ q~s ~- ., , ..stays tolling. the period within which the~Department is required to issue its Notice of InheritanceTax Appraisement, Allowance ' d or Disallowance of Deductions and Assessmentof-Taxi until such •„ timeasthis'Courtrules upon this'Application. ,,, ,' ~ ~~: WHEREFORE, the Department~respectfullyrequests that this , ,~ I ~ '.Court grant the Department sixty days from the date upon which the Estate submits the required information totimely:issue~its ' ~ 'Notice;.and grant a stay, tolling the period within which the - Department, is required to issue its Notice of Inheritance Tax •~' Appraisement, Allowance or Disallowance of Deductions and ~ '. Assessment of Tax, until such time as this Court rules upon this '~ . Application'. Respectfully Submitted by, ~' ; -~ Thomas J. G~ sler Aounsel for the Respondent PA~Department of Revenue.' Offiee afChief Counsel .. Department 281061 ,. _ ~ ~ ~ Harrisburg, PA 17128-1061 Attorney I.D. No. 84739 Dates ~ ~. 3 ;'f ,_t _. .., a,.. A. ~~. ... '.~ is` 's~' ;, 1 ilaS C i i ~1y~ t ~ i >i4Ff~, ..,: 1 IN THE COURT OF C0~4fON PLEAS OF ' CUMBERLAND COUNTY, PENNSYLVANIA ~~ I ' ORPHANS' COURT DIVISION ~ - ~ I - ' IN RE: '~ ~ ~ ~ ~ FILE N0. 21-98-0629 ' •ESTATE OF HOWARD C. GALE, ~ " DECEASED ' ~ ~ ~ VERIFICATION ' ~, ',.~ "Pursuant to PennsylvanlaRUle of Civil Procedure 1024 and - ' ~ Pennsylvania Rule of AppellateProcedure 123 (c), Thomas J. Gohsler, Counsel for the Commonwealth of Pennsylvania, Department of Revenue, Petitioner, states under the penalties ~' provided in 18 Pa. C. S. §4904 (relating to unswornfalsification ' to authorities) that .the averments made in the foregoing _ ' ~ Application are true upon my personal knowledge; information and _ belief. ~ ~ A ,;,~<'' _L~G , , ,, f ~ , ~~ , ', ~~~; ' Thomas J. Go sler '.~ ~,i ~,t Counsel for the Respondent `, (e~N,~j - ~ PA Department of Revenue ~ ~ `~~ Office of Chief Counsel ~ ~~,~, , ' ~ ~ Department 281061 ~ - (' 1+~ Harrisburg, PA 17128-1061 ~ ,r•"e )s iP Attorney I.D. No. 84739 , .~„s,{~~r`a a~,' ~ .•, ~~. „ ~„1„ ,~. 1 ,pN~ ~ Y F+`: L ~, ... c.,J(+i,C A i ~ / r ~ ~#~ Vii. ~ 1(~., ' ~ ~. , ~,' }~„ '~ ~ ~1'~`~~, a ~~U~~. l • 1, SYI~ L 1"iJ~ _ 1 f 1 ~` ~~ ~~5f~~ ~ 1 •. i ~ ~ . .' - `i i 1 '. ~ ,IN THE COURT OFCOMMON PLEAS OF ~ ~ ~ ~ ' . CUMBERLAND,COUNTY, PENNSYLVANIA ~ '. , 4 -0APHANS' COURT DPVISZON FILE 'N0. 21-98-.0629. ESTATE OF .HOWARD C. GALE, ., ,~ ~ ~. DECEASED CERTIFICATE OF~SERVICE . ~ - I, Thomas J. Gohsler,hereby certify thatservice of the ' ~;' I • ' foregoing Application forExtension.of Time Within Which to ' :" ~ Issue a Notice of Appraisement,:Allowance or Disallowance of , Deductionsand Assessment of Taxwas made upon the Estate by ' ~ mailing, first class, postage 'prepaid, a true copy to Estate's- , representative, Roberti J..Trace,• at 331 N. 20`" Street, Camp '~ r - i .. Hill, ~PA 17011, on,~ r ~ ,p ,2000, whichservice satisfies ~ ~ i ' ~ the requirementsof Pa. Orphans' Court Rule 5. ~ .. - ~ .,y ' ~ ~- r ~ ~ i Thomas J, ohsler ~ ~ ` , El ' ~ -Counsel for the Respondent. ,,~ , ` PA Department of Revenue ' ~ ~ ' Office of Chief Counsel D m r ` ' ~'t+~ ~ epart ent 281061 , .~ r,, Harrisburg, PA 17120-1061 s '. C ~, ;~5 Attorney-I.D. No. 84739-- ~ ` ' ~'~"' )I • ~ .. ~ I ~ C `'r ~fi , ^