HomeMy WebLinkAbout10-23-09 (2)` BOARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
THERESA L SHADE WIX ESQ
4705 DUKE STREET
HARRISBURG, PA 17109-0341
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DEPARTMENT OF REVENUE
BOARD OF APPEALS
IN RE ESTATE OF:
JOYCE GERALDINE L
DOCKET NO.
TAX TYPE :
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED
EXAMINER:
MAILING DATE:
0911106
Inheritance
Refund
2107-1095
101
3/16/2009
5/14/2009
JEFFREY HOLLENBUSH
Direct Dial: (717) 783-7891
Fax: (717) 787-7270
jhollenbus@state.pa.us
October 14, 2009
DECISION AND ORDER
On March 16, 2009, the Department issued an appraisement and
assessment which disallowed the deduction of the claims reported as items 9 to
29; 33 and 35 to 76 on Schedule H of the original inheritance tax return, the
Department indicated "these expenses are the children's responsibility and the
estate's". Petitioner has now submitted invoices and proof of payment for the
contested Schedule H deductions. Petitioner notes items 15, 16, 40, 54 and 75
were administrative expenses. Additionally, the Board notes the real estate has
now been sold.
Section 2127(1) of the Inheritance and Estate Tax Act of 1991, 72 P.S.
§ 9127(1), states "Afl reasonable expenses of administration of the decedent's
estate and of the assets includible in the decedent's taxable estate are