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HomeMy WebLinkAbout03-19-10Glenda Farner Strasbaugh Register of wills & Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esq. Solicitor '"`~. ~ ~~. '~ OFFICES OF One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Fax: (717)240-7797 Register of Wills and Clerk of the Orphans' Court County of Cumberland M E M O R A N D U M TO: Sam Schalcross, Dept of Revenue FROM: Glenda Farner Strasbaugh, Register of Wills/Clerk of Orphans' Court DATE: MARCH 18, 2010 ~ ..' c~ RE: Discount Period C~ T~ ~ c~ ~ _~rn ~ Attached please find the following: ~ v~ ~ ~ ` ~ ~ ' '.•; • Our Receipt No. CD 011419 for Estate No. 21-09-0338 d ... 3 L? • A copy of the cover letter which accompanied payment. ~ • A copy of the check for inheritance tax payment for 21-09-0338. • A copy of the envelope showing 6/29/09 as the postmark. • A copy of the letter from counsel requesting credit of 5% for payment within three months. • PA Statute 1908 -Computation of time - as it may or may not apply in this case. Please be advised -this payment was mailed and postmarked on 3/29/09 which is the following business day from 6/27/09 (three months from date of death) which was in fact the actual due date of the inheritance tax payment which is explained on the cover letter. Backdating a receipt in this case, would cause our financial records to be incorrect, therefore, it is in your discretion as to whether this meets with your deadline requirements. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES i DEPT. 280801 HARRISBURG, PA 17128-0801 RECEIVED FROM: RAND SHARON K 38 PARSONAGE STREET NEWVILLE, PA 17241 ,ova PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: SSN: 1s9-~8-5398 FILE NUMBER: 2109-0338 DECEDENT NAME: CALDWELL PAULINE B DATE OF PAYMENT: 06/30/2009 POSTMARK DATE: 06/29/2009 COUNTY: CUMBERLAND DATE OF DEATH: 03/27/2009 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ 53,100.00 TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTY CHECK#109 SEAL INITIALS: CJ 53,100.00 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1162 EX111-961 NO. CD 01 1419 REGISTER OF WILLS JERRY A. WEIGLE Associates JOSEPH P. RUANE RICHARD L. WEBBER, JR. Of Counsel THOMAS L. BRIGHT WEIGLE & ASSOCIATES, P.C. Attorneys-at--Law 126 EAST KING STREET SHIPPENSBURG, PENNSYLVANIA 17257-1397 TELEPHONE (717) 532-7388 or (717) 776-4295 FAX (717) 532-6552 June 29, 2009 Cumberland County Register of Wills 1 Courthouse Square Cazlisle, PA 17013 In Re: Estate of Pauline B. Caldwell, deceased No. 2109-00338 PA No. 21-09-0338 Dear Ladies and Gentlemen: I have enclosed a check in the amount of $3100.00 representing payment of inheritance tax at discount. Please note the postmark date, June 29, 2009. Please forward a receipt to me in the enclosed self-addressed stamped envelope. Thank you for your assistance. RLW:paf Cc: Sharon K. Rand, Co-Executor Kitty L. Seibert, Co-Executor Sally S. Beierschmitt, Co-Executor Very truly yours, WEIG E&ASSOCIATES, P.C. L "' s '. Richazd L. Webber, Jr. ~~ -,c, ~ > C ~-~ , `- ~~c~ ~ r.-; : ,~ ~ f__. ,.. "• ~ ( T 1 JERRY A. WEIGLE Associates JOSEPH P. RUANE RICHARD L. WEBBER, JR Of Counsel THOMAS L. BRIGHT Cumberland County Register of Wills 1 Courthouse Square, Room 102 Carlisle, PA 17013 WEIGLE & ASSOCIATES, P.C. Attorneys-at-Law 126 EAST IQNG STREET SHIPPENSBURG, PENNSYLVANIA 17257-1397 TELEPHONE (717) 532-7388 or (717) 776-4295 FAX (717) 532-5289 March 10, 2010 RE: Pauline B. Caldwell Estate No. 2009-00338 Inheritance tax at discount Deaz Ladies and Gentlemen: I represent Shazon K. Rand, Kitty L. Seibert, and Sally S. Beierschmitt, Co-Executors of the Estate of Pauline B. Caldwell. Mrs. Caldwell died on March 27, 2009. The last day of the three momth period for payment of inheritance tax at discount was therefore Saturday, June 27, 2009. On the next business day, Monday, June 29, 2009, I forwarded, via regulaz mail, a check in the amount of $3100.00 for payment of inheritance tax at discount. The receipt that your office forwazded to me accurately shows the postmark date being Monday, June 29, 2009. I have enclosed a copy of the receipt. We recently received the Notice of Appraisement from the Pa. Dept. of Revenue. We did not receive credit for payment within the discount period. I called your office and was instructed to contact the Pa. Dept. of Revenue. I spoke to Shannon at the Pa Dept. of Revenue. She indicated that I should have received credit for the discount. She further instructed me to contact your office and to request that the postmark date be backdated or that some adjustment be otherwise made on your records to reflect the fact that payment was made within the discount period. She indicated that you could fax to them the revised information. I am respectfully requesting that you do so. Thank you for your attention to this matter. Please feel free to contact me if you have any questions. Sincerely, RLW/paf Enclosure Cc: Sharon K. Rand, Co-Executor Sally S. Beierschmitt, Co-Executor Kitty L. Seibert, Co-Executor WEIG E & ASSOCIATES, P.C. lZ",,.~.~u-~ Richard L. Webber, Jr., Esquire ~Q ~ro~ '_~ ~~~ `J C'~ C~ ~-j G ~ o ..._ - : ; p -1: 7 ~ ,~ ~ J5 ,,~, , `; a .°; , CJ'1 C~ . .1. ~~., .,:, "t:1 -~r ; ~ __ - ~=~ i " =,-~ .:. - -" G, w n 4..' f ..... ry V N Page 1 of 3 • V~/CS~~aW 1 Pa.C.S.A. § 1908 G Purdon's Pennsylvania Statutes and Consolidated Statutes Currentness Title 1 Pa.C.S.A. General Provisions Part V. Statutory Construction '~~ Chapter 19. Rules of Construction '~~ Subchapter A. Construction of Words and Phrases (Refs & Annos) ~ § 1908. Computation of time Page 1 When any period of time is referred to in any statute, such period in all cases, except as otherwise provided in section 1909 of this title (relating to publication for successive weeks) and section 1910 of this title (relating to computation of months) shall be so computed as to exclude the first and include the last day of such period. Whenever the last day of any such period shall fall on Saturday or Sunday, or on any day made a legal holiday by the laws of this Commonwealth or of the United States, such day shall be omitted from the computation. CREDIT(S) 1972, Dec. 6, P.L. 1339, No. 290, § 3, imd. effective. HISTORICAL AND STATUTORY NOTES 2008 Main Volume Prior Laws: 1883, June 20, P.L. 136, § 1. 1937, May 28, P.L. 1019, art. III, § 38 (46 P.S. § 538 1959, Aug. 11, P.L. 691, § 1. LIBRARY REFERENCES 2008 Main Volume "Time ~ 8 Westlaw Topic No. 378 C.J.S. Time ~§ 8 to 10 RESEARCH REFERENCES ALR Library © 2010 Thomson Reuters. No Claim to Orig. US Gov. Works. https://web2.westlaw.com/print/printstream. aspx?sv=Split&prft=HTMLE&fn=_top&ifin=... 3/18/2010