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JOYCE GERALDINE L Page 2 of 2
BOARD DOCKET NO. 0911106
deductible." In Peterson Est., 649 A.2d 1007 (Pa.Cmwlth. 1994), the Court
stated "It is well settled that expenses necessarily incurred in preserving and
distributing the estate may be deducted and that expenditures not essential to
the proper settlement of the estate, but incurred for the benefit of the heirs,
legatees, or devisees, may not be taken as deductions."
In the opinion of this Board, as it was necessary to dispose of the real
estate to effect distribution, the estate is entitled to $12,958.06 of deductions
for utilities, repairs and maintenance of the real estate.
Accordingly, it is hereby, Ordered that Petitioner's refund is sustained.
The Department is directed to increase the allowable deduction for Schedule H
debts by $12,958.06. It is further Ordered that the estate be issued a cash
refund, plus appropriate interest, of any resulting overpayment.
FOR THE BOARD OF APPEALS
LAUREN ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED ON OR BEFORE JANUARY
12, 2010 WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT
STREET, SUITE 400, HARRISBURG, PA 17104, TELEPHONE (717) 787-2974.
A REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL
TAXES.
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