HomeMy WebLinkAbout08-09-01:';
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IN THE COUAT Ofl COMMONPLEAS OF ~ '
CUMEERLAND COUNTY,',~PENNSYLVANIA'. _
ORPHANS' COURT DIVISION
... IN RE: ... ..
- -~ FLLE N0. 21r 98-0629
-- ESTATE OF HOWARD 0. GALE,'
'DECEASED
~ ~ - Pursuant to Sections 2138, 2139, and 2140 of the Inheritance
~ 1 and Estate Tax Act of 1991, 72. P.S. §§9138, 9139 and 9140, the
' Commonwealth of~Pennsylvania,~Department of Revenue,. ,throughlts
Office ofChief Counsel and by Thomas J.Gohsle r, requests that '
'. this Courtextend the time within which the Department is allowed
to Yssue its Notlce of Appraisement, Allowahce ~ '~
~: ~ -
or Disallowance of Deductions end Assessment of Tax ("Notice"):
1. On March 31,2000, the Estate filed its Pennsylvania
' Inheritance Tax Return("return"1:
2. ~ Reported on Schedule C of the return were the,.
' ; ~ decedent's dnterests in the Howard C. Gale Development Co .', Inc:,
anU the Country Club Part. Development Co.,, Inc.' Reported on~'~
~~ Schedule H of the return were various deductions for taxes and
' ~ recreation fees. ~ '
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3. Byletterdated July 11, 2000,'the Departmentrequested
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~ ~ additionalinformation.from the Estate, so that the~Department's
43~' 'appraise of theseassets could be properlydetermined.
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4.~. As'oP this date; theEStatehas notprovided the
' I edditional,required information. '. ~ '.
~} ~~;~ ~ ~. ~ ~ '.5: Unt11 thisinformetion isreceived from the Estate, the
~~ ,~
.,~ Department is unableto accurately determine ,the value of these
, assets.'
_. 6.~ Untilthe valueof these assets can be determined, the
~Departmentis unable to issue a~-complete Notice to the Estate.
7, According 'tothe CommonwealthCOUrtofPennsylvania's '
~-
~, interpretation of,Sections 2137-2140 (72 ~P.S.'§§9137-9140) of the - ~.
Pennsylvania,inheritance and Estate Tax Act of 1991, if the
Department is unable to issue a notlcewlthin six. months, Yts -~
~~
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authority~to issue suchnotice is contingent upon this Court ,
'~,, -,' ! ,~,(;
~ ~ ,affixing a new time period in whicnto perform this duty. In Re ~iS
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Estateof Margaret E Leitha d d 7 t~
„ • m ecease , 26 A.2d 1116 (Pa.
Cmwlth . 1999), cert. denied, 743 A.2d 924 (Pa.19991 .
~~ 8. ~~On•or'about September 1B, 2000,,Petitionet filed with -
.this Court an Appllcation~For Extension Of Time Within Which To
. Issue ANotice Of Appraisement, Allowance Or Disallowance Of '
Deductions And Assessment Of Tax.'
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-9. On September 22, 2000, this Courtissued a Rule
~ .. ..
requiring the above-captioned Estate to file ananswer to'the
~
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j ~ Application within twenty days of service by the Petitioner. '
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~. 10. To date,the above-captioned Estate has,not'filed said '
~
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I " answer with this Court.
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~
1~ ~ .WHEREFORE, Petitioner respectfully requests that this Court
grant theDepartment sixty days from the dale upon which the
~~" ;Estate submits the required information to timely issue it
r' ,Notice.
Respectfully Submitted, by,
~
Thomas J.
GOhsler
' .Assistant Counsel ~ ~ ~~
', ~ ~ PA Department of Revenue ~
~ ~ ~~;
~
~ ~ ~ Office of Chief Counsel
' ~ ~ Dept. 281061 .<~.
' ,
'. Harrisburg, PA 17128-1Ofil.
-, 'Telephone (717) 787-1382 ~„
' ~ Attorney I.D. ~Na..84739 ~ ~ ~
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SN THE COURT OF COh4dON PLEAS OF
. ~. - CUMBERLAND COUNTY, PENNSYLVANIA ~ '
~ `' ~ ,ORPHANS' COURT DIVISION. i ~. ;
~'
~ ~ ' IN RE:
' ~ .. FILE N0. 21-98-0629"
c' ESTATEOF HOWARD C. GALE, ~ ~ ,'
'DECEASED
S
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~ .. ~
. CERTIFICATE OF SERVICE
'~
i I hereby certify that T amthis 6th day of August,~'2001,
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~, serving a'copy of the, foregoing~documentupon the person and in
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themanner indicated .below, which service satisfies the
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. i. requirementsof Pa. Orphans Court Rule 5: ~ ... ~ ~ ' ~~''
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SERVICE BY FIRST CLASS MAIL ~
'
ADDRESSED AS FOLLOWS:,
r
Robert J. Trace, Esq. „
• .. 331 North'28`" Street
~ ~ ~..
' ~ ~ ~
~ -. Camp Hill, PA 17011 '.
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Thomas J. Gohs er
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Attorney. for
Petitioner .
PA Department of Aevenue ~ ~ rir','rs
.. ~ Office of Chief Counsel ~ ~,. ~ ~' ;} ~'d
" ~ .Dept. 281061 '~~
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`fi't ~~a
' ~ .Harrisburg, PA 17128-1061
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Attorney I.D. No. 84739 ~ I i~':f.
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