HomeMy WebLinkAbout04-0512IN RE:
ESTATE OF JOHN MELVIN MILLER,
Deceased
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
r o.
PETITION FOR SETTLEMENT OF SMALL ESTATE
PURSUANT TO 20 Pa.C.S. SECTION 3102
TO THE HONORABLE, THE JUDGES OF THE SAID COURT:
The Petition of Melvin Kline respectfully states that:
1.
Pennsylvania.
John Melvin Miller died on November 23, 1980, a resident of Currd~erland County,
Petitioner, whose address is 202 Third Street, Apt. 3, New Cumberland,
Cumberland County, Pennsylvania, 17070, is the son of the decedent.
3. John Melvin Miller died intestate and no letters of administration have been
granted.
4. The decedent was survived by seven (7) children who are the sole heirs of his
estate, as follows: Mary Vennell, Anna Carpenter, Lola Carpenter, Pearl Taylor, Debra
Williamson, Melvin Kline, and Lucretia Beers.
5. At the time of his death, decedent was the owner of an interest in real estate located
in East Pennsboro Township (formerly West Fairview Borough), Cumberland County,
Pennsylvania. Said property has been sold at tax sale by the Cumberland County Tax Claim
Bureau and the only remaining asset of the estate is the sum of $6,973.01, currently being held in
escrow by the Cumberland County Tax Claim Bureau, for distribution to the surviving heirs upon
the disposition of this Petition.
6. Pennsylvania inheritance tax is presently due to the Pennsylvania Department of
Revenue in the amount of $420.00. A copy of correspondence from the Office of Chief Counsel
of the Pennsylvania Department of Revenue is attached hereto as Exhibit "A".
7. The only unpaid claims are that of Kline Law Office, in the total amount of
$622.00, as follows:
A) Reimbursement for filing fees paid to the
Cumberland County Register of Wills $ 22.00
B) Attorneys fees $600.00
Total: $622.00
The Petitioner is not aware of any other unpaid expenses of his late father's estate.
8. The Consent and Waiver of Notice of each of the heirs of the Estate of John Melvin
Miller, Deceased, is attached hereto as Exhibit "B".
WHEREFORE, Petitioner requests that this Court, pursuant to 20 Pa.C.S. §3102, direct
that the Cumberland County Tax Claim Bureau deliver the proceeds of the tax sale referred to
herein, in the amount of $6,973.01, to Petitioner, as agent for his siblings, who shall then distribute
said proceeds as follows:
A) Inheritance tax payable to Register of Wills, Agent $ 420.00
B) Kline Law Office 622.00
C) Mary Vennell 847.28
D) Anna Carpenter 847.28
E) Lola Carpenter 847.28
F) Pearl Taylor 847.28
G) Debra Williamson 847.28
H) Melvin Kline 847.33
I) Lucretia Beers 847.28
DATE
Respectfully submitted,
ROBER"'r'P VKLI~NE,' E"~QUIRE
714 Bridge Street
Post Office Box 461
New Cumberland, PA 17070-0461
(717) 770-2540
Attorney for Melvin Kline, Petitioner
VERIFICATION
I verify that the statements made in the foregoing Petition are true and correct. I understand
that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to
unswom falsification to authorities.
Date
MELVIN KLINE
OFFICE OF CHIEF COUNSEL
DEPT. 281O61
HARRISBURG, PA 17128-1061
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
April 29, 2004
Robert P. Kline, Esq.
714 Bridge Street
P. O. Box 461
New Cumberland, PA 17070
PHONE: 717 787-1382
FAX: 717 772-1459
THOMAS J. GOHSLER
DIRECT DIAL: (717) 783-7539
tgohsler @ state, pa. us
RE: Estate of John Melvin Miller, Deceased
Dear Mr. Kline:
I received your correspondence dated April 13, 2004,
regarding the above-referenced estate. Specifically, you
requested that the Department waive the estate's requirement to
file a Pennsylvania inheritance tax return and review a proposal
to settle the Estate's inheritance tax delinquency.
As I .understand the facts, Mr. Miller died intestate on or
about November 23, 1980. Mr. Miller was survived by seven
children and owned real estate at his death. No estate was
opened, nor was a Pennsylvania inheritance tax return filed.
The real estate in question was sold at a tax sale. As a
result of the sale, the Estate of Mr. Miller received net
proceeds of approximately $6,973, currently held in escrow. It
is unknown whether Mr. Miller owned any additional assets at
death. You have proposed settling the estate through a Small
Estates Petition under the Probate, Estate's and Fiduciaries
Code, and a one-time payment of Pennsylvania inheritance tax on
the sale proceeds.
Based upon these facts, I will recommend that the
Department's Inheritance Tax Division waive the Estate's
requirement to file a Pennsylvania inheritance tax return.
Further, the Department will accept payment of $420 in full
settlement of the Estate's inheritance tax liability. Any
additional penalties and interest that have accrued on said
liability will be waived.
EXHIBIT "A"
Robert-P. Kline, Esq.
April 29, 2004
Page Two
Please make payment to the Department through the
Cumberland County Register of Wills after the estate has been
settled with the Orphans' Court. Then, kindly forward receipt
of payment to my attention and I will instruct the Inheritance
Tax Division to issue a record adjustment on the account of the
Estate reflecting a zero balance of inheritance tax due.
I trust this is acceptable to the estate. If you have any
questions or wish to discuss this matter further, please contact
me at your earliest convenience.
Sincere~
· Thomas J. Gohsler
Assistant Counsel
CC:
John Murphy
Laurel Fulmer
TJG:cas
IN RE: :
ESTATE OF JOHN MELVIN MILLER,:
Deceased :
:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
NO. ~1- o~- .%i ~--
CONSENT AND WAIVER OF NOTICE
I, the undersigned, am one of the surviving heirs of John Melvin Miller, Deceased, and do
hereby consent to and join in the foregoing Petition and also waive the requirement of written of
notice of the intention of my brother, Melvin Kline, Petitioner, to present this Petition.
Date:
Box 322 E
Thompsontown, PA 17094
Exhibit "B-I"
IN RE:
ESTATE OF JOHN MELVIN MILLER,
Deceased
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
SO. ~t ~ C~q --_% I'L
CONSENT AND WAIVER OF NOTICE
I, the undersigned, am one of the surviving heirs of John Melvin Miller, Deceased, and do
hereby consent to and join in the £oregoing Petition and also waive the requirement o£ written of
notice of the intention of my brother, Melvin Kline, Petitioner, to present this Petition.
Date:
Anna M. Carpenter
1135 State Road
Duncannon, PA 17020
Exhibit "B-2"
IN RE:
ESTATE OF JOHN MELVIN MILLER,
Deceased
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
:
: ORPHANS COURT DIVISION
;
CONSENT AND WAIVER OF NOTICE
I, the undersigned, am one of the surviving heirs of John Melvin Miller, Deceased,
and do hereby consent to and join in the foregoing Petition and also waive the requirement of
written of notice of the intention of my brother, Melvin Kline, Petitioner, to present this Petition.
Date:~
Lola Carpenter
422 Linton Hill Road
Duncannon, PA 17020
Exhibit "B-3"
IN RE:
ESTATE OF JOHN MELVIN MILLER,
Deceased
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
CONSENT AND WAIVER OF NOTICE
I, the undersigned, am one of the surviving heirs of John Melvin Miller, Deceased, and do
hereby consent to and join in the foregoing Petition and also waive the requirement of written of
notice of the intention of my brother, Melvin Kline, Petitioner, to present this Petition.
Date:
oo q
<Pe~l Taylor'
426F Paradise Road
New Bloomfield, PA 17068
Exhibit "B-4"
IN RE:
ESTATE OF JOHN MELVIN MILLER,
Deceased
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
CONSENT AND WAIVER OF NOTICE
I, the undersigned, am one of the surviving heirs of John Melvin Miller, Deceased, and do
hereby consent to and join in the foregoing Petition and also waive the requirement of written of
notice of the intention of my brother, Melvin Kline, Petitioner, to present this Petition.
Debra Williamson
RR2, Box 271E
Early Road
Newport, PA 17074
Exhibit "B-5"
IN RE:
ESTATE OF JOHN MELVIN MILLER,
Deceased
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
CONSENT AND WAIVER OF NOTICE
I, the undersigned, am one of the surviving heirs of John Melvin Miller, Deceased, and do
hereby consent to and join in the foregoing Petition and also waive the requirement of written of
notice of the intention for the presentation of this Petitioner
Date:</ ~/~/
Melvin Kline
202 Third Street, Apt. #3
New Cumberland, PA 17070
Exhibit "B-6"
IN RE: : IN THE COURT OF COMMON PLEAS OF
ESTATE OF JOHN MELVIN MILLER,: CUMBERLAND COUNTY, PENNSYLVANIA
Deceased :
: ORPHANS COURT DIVISION
CONSENT AND WAIVER OF NOTICE
I, the undersigned, am one of the surviving heirs of John Melvin Miller, Deceased, and do
hereby consent to and join in the foregoing Petition and also waive the requirement of written of
notice of the intention of my brother, Melvin Kline, Petitioner, to present this Petition.
Date:
Lucretia Beers
2974 Valley Road
Marysville, PA 17053
Exhibit "B-7"
JUN 0'2 2004.
IN RE:
ESTATE OF JOHN MELVIN MILLER,
Deceased
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
NO. 2t
ORDER OF COURT
ANDNOW'this ?~ dayof ~ ,2004, upon
consideration of the attached Petition of Melvin Kline, and pursuant to 20 Pa.C.S. §3102, it is
hereby ORDERED and DECREED that the Cumberland County Tax Claim Bureau shall disburse
the property of the Estate of John Melvin Miller, Deceased, held in escrow, which consists of
$6,973.01 cash, to Robert P. Kline, Esquire, counsel for Petitioner herein, and, further, that said
Robert P. Kline, Esquire, shall distribute said funds as follows:
Register of Wills, Agent $ 420.00
Kline Law Office 622.00
Mary Vennell 847.28
Anna Carpenter 847.28
Lola Carpenter 847.28
Pearl Taylor 847.28
Debra Williamson 847.28
Melvin Kline 847.33
Lucretia Beers 847.28
BY THE COURT:
BUREAU OF ZNDZVZDUAL TAXES
TNHERZTANCE TAX DTVTSTON
DEPT. Z80601
HARRISBURG,, PA 171Z8-0601
ROBERT KLINE ESQ
71q BRIDGE STREET
PO BOX q61
NEN CUMBERLAND
PA 17070
COMMONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX AFP
DATE 08-23-200q
ESTATE OF MILLER JOHN M
DATE OF DEATH 11~,.2~,~.1980
FZLE HUH:ER 21 ?051
COUNTY CU~LANO
ACN lOlft: ::~
HAKE CHECK PAYABLE*: AND RE~I:T PAYMENT TO:
REGISTER OF NI:~I.L~
CUMBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submi~ ~:he upper por~:ion of ~:his form wi~:h your ~ex payment:.
CUT ALONG TH'rS LZNE ~* RETAZN LONER PORTZON FOR YOUR RECORDS
REV-1607 EX AFP (01-03) ~M~ 'rNHERZTANCE TAX STATEMENT OF ACCOUNT
ESTATE OF MTLLER JOHN M FZLE NO. 21 0q-0512 ACN 101 DATE 08-2:3-200fi
THTS STATEMENT IS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELOI,/
ZS A SUMHARY OF THE PRZNCZPAL TAX DUE, APPLICAT/ON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPL/CABLE,
A PROJECTED /NTEREST FZgURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-17-gOOq
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
qlq. O0
PAYMENT RECEIPT D~SCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
01-18-1996
06-$0-200q
08-17-200q
AMNP PEN
CDOOq110
WRITEOFF
115.68
6.00-
.00
.00
q20.O0
676.ql
TOTAL TAX CREDZT ~1~.00
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
AMNESTY NON-PARTICIPATION PENALTY HAS BEEN ASSESSED
IF PA/D AFTER THZS DATE, SEE REVERSE
SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE 1S LESS THAN $1,
NO PAYMENT 1S RE~U/RED.
IF TOTAL DUE 1S REFLECTED AS A "CREDIT"
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR ZNSTRUCTZONS.
ROBERT Po KLINE, ESQ.
June 30, 2004
Glenda Famer-Strausbaugh, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re~
Estate of John Melvin Miller
No. 21-04-512
Dear Glenda:
Pursuant to the Order of Judge Hoffer dated June 7, 2004, I am enclosing with
this letter a check payable to the "Register of Wills, Agent" in the amount of $420.00,
representing the inheritance tax due on the above-referenced estate. Please forward a
receipt for this payment to my office at your earliest opportunity.
If you have any questions, please contact me at my office.
Robert P. Kline, Esquire
RPK/sff
Enclosure
cc: Melvin Kline
Thomas J. Gohsler, Esquire
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 004110
KLINE ROBERT P ESQUIRE
PO BOX 461
NEW CUMBERLAND, PA 17070
........ fold
ESTATE INFORMATION: SSN: 000-00-0000
FILE NUMBER: 2104-0512
DECEDENT NAME: MILLER JOHN MELVIN
DATE OF PAYMENT: 07/01/2004
POSTMARK DATE: 06/30/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 11/23/1980
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $420.00
REMARKS:
TOTAL AMOUNT PAID:
$420.00
SEAL
CHECK# 2581
INITIALS: JA
RECEIVED BY.'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
Glenda Farner-Strausbaugh, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DZVTSTON
DEPT. 280601
HARRISBURG, PA 17118-0601
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADdUSTMENT
REV-1595 EX AFP (01-05)
ROBERT KLINE ESQ
71q BRIDGE STREET
PO BOX q61
NEW CUMBERLAND
PA 17070
DATE 08-18-Z00~
ESTATE OF MILLER JOHN
DATE OF DEATH 11-23-1980
FZLE
NUMDER
COUNTY CU LAN
ACN
Amou~
'1
MAKE CHECK PAYAblE AND ~ZT PA~ENT TO:
REGISTER OF HILLS ~:c,.
CUHBERLAND C~~ COURTHOUSE
CARLISLE, PA 17013
M
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~chis form wi~h your ~ax payment.
CUT ALONG THIS LZNE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
~-v-: ~-~'i¥ -~P~--[ 6-t;-i~Y ..... ~-~- - ~ ~-H-~ ~¥~ ~-~ - f~-~ - ~-C-5 ~- -A~¥~f~-g~f- -~ .............................
ESTATE OF MILLER
JOHN M FILE NO. 21 0~-0511 ACN 101 DATE 08-18-200~
ADJUSTMENT BASED ON:
ADMINISTRATIVE CORRECT[ON
VALUE OF ESTATE:
1. Real Es~a~e (Schedule A) (1)
Z. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~¢ock/Par:knership Tn~eres~ (Schedule C) (3)
q. Mor~gages/No~es Receivable (Schedule D) (q)
S. Cash/Bank Depos~:s/Misc. Personal Proper~y (Schedule E) ($)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~cs
DEDUCTZONS AND EXEMPT]:ONS:
9. Funeral Expenses/Adminls:t:ra~ive Costs/
M~scellaneous Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities~Liens (Schedule I) (10)
11. To*al Deduc*ions
12. Ne~ Value of Tax Re~urn
6;900.00
.00
.00
.00
.00
.00
.00
(8)
6,900.00
.00
.00
(11)
(12)
.00
6;900.00
.00
13.
1~. Ne~ Value of Es~a~e SubSec~ ~o Tax
TAX:
15. Amoun~ of Line lq e~ Spousal ra~e
16. Amoun~ of Line lq ~axable a{ Lineal/Class A ra~e
17. Amoun~ of Line lq a~ Sibling re{e
18. Amoun~ of Line lq ~exable a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
YAY~bNI HbC~lYl
DATE NUMBER
Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J)
01-18-1996
06-50-Z00~
08-17-200q
AMNP PEN
CDOOqllO
WRITEOFF
(13)
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(15)
(16)
(17)
(18)
UI~CUUNI {+J
INTEREST/PEN PAID (-)
115.68
6.00-
.00
.00X 00 =
6z900.00X 06 =
.00x 00 =
.OOX 15 =
(19)
AHOUNT PAID
.00
qZ0.00
676.ql
TOTAL TAX CREDIT
SALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
6;900.00
.00
qlq.00
.00
.00
qlq.00
NOTE: AMNESTY NP
PENALTY ASSESSED
qlq.00
.00
.00
.00
( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REQUIRED.
IF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PAYMENT:
Detach the top portion cf this Notice and submit aith your payment made payable to the name and address
printed on the reverse side.
-- Make check or money order payable to: REGISTER OF NILLS, AGENT.
REFUND (CR):
REPLY
TO:
A refund of a tax credit, ehich ems not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at
the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Iq-hour
ansaering service for fores ordering: l-BOg-362-Z050; services for taxpayers aith special hearing and / or
speaking needs: 1-800-q47-3020 (TT only).
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZBO601, Harrisburg, PA 17lZB-OBgl, Phone
(717) 787-6505.
DISCOUNT:
PENALTY:
INTEREST:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount
of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of
death to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .gOO164. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rata
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 gOX .OOOSqB 1988-1991 11Z .000301 ZOOl 92 .OOOg~7
1983 162 .OOOq3B 199Z 92 .0002q7 ZOOZ 6Z .00016~
19&q X1Z .000301 1993-199q 7Z .000192 2003 5Z .000137
1985 13Z .000356 1995-1998 9Z .O00Zq7 200q qX .000110
1986 lOZ .O00Z7q 1999 7Z .O0019Z
1987 9Z .O00Zq7 ZOO0 82 .000Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Xf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
REV-1470 EX (~88)
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG~ PA 17128-0601
DECEDENT'S NAME FILE NUMBER
JOHN M MILLER 2104-0512
REVIEWED BY ACN
Dianne McClain 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The estate has been adjusted to reflect a zero balance based on the $420,00 payment to
settle the estate's delinquent inheritance tax liability.
ROW Pa.cie 1