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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
_, ,,,~, _,J1Q~T.I~E OF INHERITANCE TAX
I~P~~RA~1~~EAfE~±1T.; ALLOWANCE OR DISALLOWANCE
v_ `: O.F. bEI~U~'t`~ONS AND ASSESSMENT OF TAX
pennsyLvania ~
DEPARTMENT OF REVENUE
REV-1547 EX AFP C12-09)
DATE 01-19-2010
ESTATE OF WEISS ALFRED V
DATE OF DEATH 11-03-2008
FILE NUMBER 21 08-1116
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 03-20-2010
(See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SgUARE
CARLISLE PA 17013
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1513 CEDAR CLIFF DR
CAMP HILL PA 17011
CUT ALONG THIS LINE ---- ~ R_ETA_IN LOWER POR
TION
FOR YOUR RECORDS ~
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REV-1547 EX AFP C12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE _ _______
OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WEISS ALFRED VFILE N0.:21 08-1116 ACN: 101 DATE: 01-19-2010
TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED $EE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .0 0 NOTE: To e
2. Stocks and Bonds (Schedule B)
C2) 952, 389 .42 nsure proper
credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .0 0 submit the upper portion
4. Mortgages/Notes Receivable (Schedule D)
(4)
0 0 of this form with your
. tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 4 6.13
6. Jointly Owned Property (Schedule F) C6) 130,844.26
7. Transfers (Schedule G) C7) .0 0
8. Total Assets C8) 1 , 083 , 279.81
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) cy) _ 20.849.46
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .0 0
11. Total Deductions C11) 20,849.46
12. Net Value of Tax Return C12) 1 , 062, 430.35
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .0 0
14. Net Value of Estate Subject to Tax C14) 1,062,430.35
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will
reflect figures that include the total of ALL returns assessed to date
ASSESSMENT OF TAX: .
15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0
16. Amount of Line 14 taxable at Lineal/Class A rate C16) 9F:9 .680 . 0 x 045 = 43,185.61
17. Amount of Line 14 at Sibling rate C17) 1 0 . 7 0 . 1 ~ x 12 = 12, 330.02
18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = .0 0
19. Principal Tax Due C19)= 55,515
63
TAX CREDITS: .
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
01-29-2009 CD010841 2,105.26 40
000
00
07-30-2009 CD011553 .00 ,
.
1,080.41
INTEREST IS CHARGED THROUGH 02-03-2010
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX PAYMENT 43,185.67
BALANCE OF TAX DUE 12,329.96
INTEREST AND PEN. 299.49
TOTAL DUE 12,629.45
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
~.
REV-1470 EX (6-88) ,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
DECEDENTS NAME
Alfred V. Weiss
..,~. ,
SCHEDULE
F
1
Anita McCully
FILE NUMBER
2108-1116
ACN
101
EXPLANATION OF CHANGES
riease Ae aavised that the execution of a joint tenancy contract (signature card) which
provides that all monies are payable to either surviving party is sufficient to establish
Commonwealth's right to the tax. The Supreme Court in Olson Estate 447 PA 483 (1972)
held that under Section 241 (9108 of the Pennsylvania Inheritance and Estate Tax Act of
1995), such accounts are taxable in proportion to the number of joint tenants. The court
rejected the convenience account argument by noting that under Section 241 (9108), it is
improper to apply principles of ownership to determine the taxable portion of a joint bank
account. Joint properly is taxable even though the decedent's name was added as a
matter of convenience.
INHERITANCE TAX
EXPLANATION
OF CHANGES
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