HomeMy WebLinkAbout10-02-09 (3)~ v
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LENS ROBERT D
BOARD DOCKET NO. 0908229
Page 2 of 2
$2,487,108.52. The gross spousal share is $829,036.17 ($2,487,108.52
divided by 3). The surviving spouse's share of expenses, $15,415.63, the
family exemption, $3,500, a filing fee, $20, tenants by entireties property
retained, $362,856.57, and a refund due the spouse from retirement home,
$54,075 reduce the gross spousal share of assets reported for PA purposes to
$393,168.97, including the car she retains as part of her share.
Accordingly, it is hereby Ordered that the petition for refund is granted in
part. The Department is directed to increase the amount of the net estate
subject to tax at the spousal tax rate to $393,168.97, and to reduce the
amount subject to tax at the lineal rate correspondingly. It is further Ordered
that a refund be issued for any resulting overpayment, plus interest if
appropriate.
FOR THE BOARD OF APPEALS
LAUREN A. ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED ON OR BEFORE DECEMBER
21, 2009 WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT
STREET, SUITE 400, HARRISBURG, PA 17104, TELEPHONE (717) 787-2974.
ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT
PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU
BY THE APPROPRIATE BUREAU.
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).
Board of Appeals ~ PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ www.revenue.state.pa.us