HomeMy WebLinkAbout08-23-10Glenda Farner Strasbaugh
Register of Wills &
Clerk of Orphans' Court One Courthouse Square
' ~ Carlisle, PA 17013
Marjorie A. Wevodau ~ ~~
First Deputy
~~~
`~ Phone: (717) 240-6345
~,
-~ ``~~,~~~' Fax: (717)240-7797
Kirk S. Sohonage, Esq.
Solicitor
OFFICES OF
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
M E M O R A N D U M
TO: Claudia Maffei, Dept of Revenue
FROlV1: Glenda Farner Strasbaugh, Register of Wills/Clerk of Orphans' Court
DATE: AUGUST 23, 2010
RE: Discount Period
Attached please find the following:
• Our Receipt No. CD 012043 for Estate No. 21-09-0836
• A copy of the check for inheritance tax.
• A copy of the letter from counsel concerning the payment date and the 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 hand delivered on 11/30/09 which is the following
business day after 11 /28/09 (three months from date of death which was 08/28/09). The actual
due date was Saturday and the payment was received on Monday.
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 REV-1162 EX{11-96)
DEPART1VtENT OP REVENUE
BUREAU OF It`JDIVIDUA~ TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
DECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 012043
WELLS SUZANNE S
205 RADNOR CHESTER ROAD
VILLANOVA, PA 19085
-------- fold
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
ESTATE INFORMATION; SSN: 201-18-4937
FILE NUMBER: 2109-0836
DECEDENT NAME: SETZER MARY JANE L
DATE OF PAYMENT; ') 1 / 3O/ 2009
POSTMARK DATE: 1 1 /30/2009
couNTY: CUMBERLAND
DATE OF DEATH: 08/28/2009
REMARKS:
101 ~ $3s,ooo.oo
TOTAL AMOUNT PAID: $38,000.00
CHECK# 2001
INITIALS: SAP
SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
RF~ISTER OF WILLS
S
S
9~-r~o~r2~o n~2..~~f30 01
1
~or~o
L1 .....,....~
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Ameriprise ~. AmedppeIXVE~ FinencidAcoouM
Financial ` `'' ~~~
~:0 2 6 7 30 ? 9:20 i~ ~L 8800 p'
~-
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SUZANNE S. WELLS twos
7t65 RIVERSIDE DR. NW
ATLANTA, GA 30328-1126
William E. Miller, !r.
L~-'W OFF-GES OF
MILLER c~ ASSOCIATES, PC
1822 MARKS. i STREET • CAMP HILL, PA 17011
TEL: (717) 737-9210 • FAX: (717) 737-9215
19 August 2010
Glenda Farner Strasbaugh, Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: Estate of Mary Jane L. Setzer, Deceased
Cumberland County Fife No. 21-09-0836
Dear Mrs. Strasbaugh:
Of Counsel:
Michael L. Bangs
Enclosed herewith is our firm's check made payable to you as Agent in the amount of
$1,918.39. This payment represents payment in full of the amount due per the Notice of
Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of
Tax in the above matter by date of 9 August 2010, a copy of which Notice is enclosed herewith.
The Notice from the Department represents a disallowance of the inheritance tax
discount payment recorded in your office on 30 November 2009. We believe this payment date
was marked in error. We intend to file an appeal with the Department over the assessment of
the additional tax. ThP facts of the matter are that Mrs. Setzer died on 28 August 2009, with the
three month deadline date being 28 November 2009, a Saturday. We attempted to hand deliver
the discount check to your office on Friday, 27 November 2009, the day after Thanksgiving, but
the Courthouse doors were locked. We were not aware a holiday apparently had been declared
by the County Commissioners. The payment was received and logged into your office the first
business day after the weekend payment due date and therefore we believe it should have
been back dated as received on 28 November.
Please acknowledge receipt of the enclosed protested payment by issuing your official
receipt on behalf of the Department and stamping the enclosed copy of this letter and returning
the receipt and letter to us in the enclosed self-addressed stamped envelope. Thanks.
Very truly yours,
MILLER & ASSOCIATES,~PC
By:
William E. Miller, Jr.
WEM/mlj
Enclosures
cc: ~ Suzanne S. Welts, Co-Executor
Alan B. Wells, CPA, Co-Executor
PagE; 1 of 3
;.
1 Pa.C'.S.<<~. ~ 190~~
-,.
1'urdon's Pennsylvania Statutes and Consolidated Statutes Clll'ri'.IItl1C5
Title 1 Pa.C.S.A. Genzral Provisions
Part ~". Statutory Construction
"~ CLapter 19. Rules of Constnlction
'~v Suhchapter 1~. COI1St111Ct1011 of Words and Phrases (R~fs ~; :~n:Ins)
-r § 19Q8. Computation of tithe
Palle 1
`.~ lien Duly period of time is referred to in any statute, such period in all cases, except as otherwise provided in
s~cti(1~1 1~)ti~) of this title (relating to publication for successive ~,veeks) 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 Sanlydav or Sunday, or on any day made a legal holiday
by the laws of this Gonunontivealth 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.
I-IlS"I'OP.ICAL AND STATUTORY NOTES
?00~ i~iain Volume
Prior Laws:
1 X83, June 20, P.L. 136, 5 1.
1937, May 28, P.L. 1019, art. III, ~ 38 (MI6 P.S.~~' i ;$
199, Aug. 1 I, P.L. 691, ~ 1.
LIBR.t~2Y REFERENCES
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