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INHERITANCE TAX pennsylvania ~: ~ mm
~w'~"~~ ~ "~ ~` ORD ADJUSTMENT
BUREAU OF INDIVIDUAL TAXES ~_-'- i ~,f~ DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION ~ !~ ~ ~;~ ~ t1 REV-1593 IEX AFP (12-10) ~'
PO BOX 280601 •~~L ~ _ _
HARRISBURG PA 17128-0601 `'J
~; ~~ A .~ DATE 03-29-2011
ESTATE OF MCKEE JR HAROLD
C~~~ir~ {~~ DATE OF DEATH 05-19-2009
~j'~p~~.~',~'~ C~LI~T FILE NUMBER 21 09-0516
~ ~ ~'~(~" ~~~~~~''`'~ CUMBERLAND
Ct,~g9~~_ ,~. ~~~'~ ~,^~ COUNTY
E,,
ACN 101
LAURIE SHRAWDER Amount Remitted_
278 NEWBURG RD
NEWBURG PA 17240 -
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE -~ RETAIN LOWER PORTION FOR YOUR RECORDS F-
----------------------------------------------- _________
REV-1593 EX AFP C12-10~ ** INHERITANCE TAX RECORD ADJUSTMENT **
ESTATE OF:MCKEE JR HAROLD FILE N0.:21 09-0516 101
ACN
ADJUSTMENT BASED oN: PROTEST BOARD DECISION : DATE: 03-29-2011
VALUE OF ESTATE: -
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B) C1)
.00
3. Closely Held Stock/Partnership Interest (Schedule C) (2)
(3)
.0 0
4. Mortgages/Notes Receivable (Schedule D) (4) .0 0
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) •0 0
6. Jointly Owned Property (Schedule F) 3,410.50
c6) 2
7. Transfers (Schedule G) , 425.09
C7)
8. Total Assets 0 0
DEDUCTIONS AND EXEMPTIONS: c8) _ 5, 835.59
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 2, 805.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 8.6 6
11. Total Deductions
12. Net Value of Tax Return cll)
- 2,813.66
-
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts
(Schedu c12) _
le J) _ 3, 021 .93
14. Net Value of Estate Subject to Tax c13)
- . 00
-.
TAX: c14) 3, 021.93
15. Amount of Line 14 at Spousal rate
c15)
16. Amount of Line 14 taxable at Lineal/Class A rate . 00X.00 = _ . 00
17. Amount of Line 14 at Sibling rate C16) 3, 021.93X. 045 135.99
(17)
18. Amount of Line 14 taxable at Collateral/Class B rate -_
' OOx• 12 --
. 00
C 18 )
19. Principal Tax Due --
. 00 x.15 = --
. 00
TAX CREDITS: c19) _
135.99
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
OS-13-2009 CD011690 2
13
.
04-16-2010 CD012628 40.49
.58-
94.06
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX PAYMENT _ 136.10
ALANCE OF TAX DUE .11CR
INTEREST AND PEN. -_ .00
TOTAL DUE _ .11CR
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOFt INSTRUCTIONS.) /~
1 ~..
BOARD OF APPEALS
P O Bc~x 281021
HARRISBURG, PA 17128-1021 ~'r~~' ~-~ ~ ~- I_ ;
~:__~ , . ~ ,~ Or
enns Dania ~
~ y
DEPARTMENT OF (REVENUE
BOARD CF APPEALS
~..J
NATHAN C WOLF ES CLERK OF
~RFH,~>N S ~Ot)RT
10 WEST HIGH ST Ct)~,~~i.~~~; r,~,.~~ ~~
CARLISLE, PA 17013
IN RE ESTATE OF:
MCKEE JR HAROLD
DOCKET NO.
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
1010885
Inheritance
Protest
2109-0516
10004321.
4/26/201()
6/24/201()
JEFFREY HOLL_ENBUSH
Direct Dial: (717) 783-7891
Fax: (717) X7$7-7270
Email : jhollent-us@state. pa.us
March 23, 2011
On April 26, 2010, the Department issued an appraisement and
assessment ACN 10004321 which imposed tax on twenty five percent or
$33,750 date of death value of the real property situate at 252 Newberg Road,
Newburg Pennsylvania. The Petitioner has objected to that assessment of tax
and argues that the decedent and his wife, who died March 2009, had
transferred the real property in April 2006 to four joint owners, and only
enjoyed a life estate in the property. At most, Petitioner argues that decedent's
interest in the real estate should be valued in accordance with a life estate
calculation applicable to Schedule K, and not on the full value of the property.
Section 2107(c)(5) of the Inheritance and Estate Tax Act of x!_991, 72 P.S.
§ 9107(c)(5), states that a transfer made without valuable and adE~quate
consideration is subject to tax if the transferor expressly or impliedly reserves
~~
MCKEE JR HAROLD
BOARD DOCKET NO. 1010885
Page2of2
for his life or any period which does not in fact end before his death, the
possession or enjoyment of, or the right to the income from, the property
transferred.
Although the April 2006 deed reflects that the decedent and his wife
transferred the real property in question to the four joint owners, tlhE~
inheritance tax return reports that decedent continued to reside in the property.
That action implies the reservation of a life interest. As Schedule K is only
applicable if the decedent, by testamentary disposition or inter vivo~s transfer,
conveyed an interest for life or over a specific term of years to a beneficiary,
the real estate is properly subject to one hundred percent tax on its date of
death value.
Accordingly, it is hereby Ordered that the protest is denied. l-he
appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
LAUREN ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPI-TANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. A COPY OF
THE APPEAL SHOULD BE SERVED ON THE DEPARTMENT OF REVENUE, OFFICE
OF CHIEF COUNSEL, P.O. BOX 281061, HARRISBURG, PA 17128-106.L.
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 UI`JC>ER 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.stzite.pa.us