HomeMy WebLinkAbout10-02-09 (2)R
BOARD OF APPEALS
P 0 Box 281021
HARRISBURG, PA 17128-1021
Pennsylvania
DEPARTMENT pFREVENUE
BOARD OF APPEALS
DENISE M LONG ESQ
JAMES ETAL
134 SIPE AVE
HUMMELSTOWN, PA 17036
MAILING DATE:
IN RE ESTATE OF:
GENS ROBERT D
~_! ~
0908229
Inheritance
Refund
2107-1096
101
11/3/2008
4/10/2009
SHAWN E. YOUNG
Direct Dial: (717) 783-7894
Fax: (717)787-7270
shyoung@state.pa.us
September 22, 2009
DOCKET NO.
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED
EXAMINER:
DECISION AND ORDER
The Department issued an appraisement and assessment dated
November 3, 2008 which valued the elective share of the decedent's surviving
spouse at $227,204.61, as reported. Petitioner has advised that the decedent's
surviving spouse has mounted a successful challenge of the original calculation
of her elective share. As a result, Petitioner has requested that the amount
subject to tax at the spousal tax rate be increased from $227,204.61 to
$403,712.71, and that a refund of $7,942.86 be issued.
Petitioner was unable to verify the calculation of the spousal share as now
claimed. Using the federal gross of $2,461,655.74, plus the other half of assets
jointly owned with the spouse, $181,428.29, and minus IRAs not included in
the calculation, $155,975.51, the amount subject to the election equals