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INHERITANCE TAX
~~~~ ~ '` '-,,~~ U~ ECORD ADJUSTMENT
BUREAU OF INDIVIDUAL TAXES ~,~;
INHERITANCE TAX DIVISION -~ ~_
PO BOX 280601 ~ ` ~- -- - ~ .~ ~~~~~ } (~
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HARRISBURG PA 17128-0601
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MARK A MATEYA ESQ
55 W CHURCH AVE
CARLISLE PA 17013
Pennsylvania i
DEPARTMENT OF REVENUE
REY-1593 IEX AFP (12-10)
DATE 03-03-2011
ESTATE OF WEBER CHARLES W
DATE OF DEATH 10-07-2009
FILE NUMBER 21 09-0965
COUNTY CUMBERLAND
ACN 101
Amount Remitte d
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 •~
REV-1593 EX AFP C12-10~ ~~ INHERITANCE TAX RECORD ADJUSTMENT **
ESTATE OF:WEBER CHARLES W FILE N0.:21 09-0965 ACN: 101 DATE: 03-03-2011
ADJUSTMENT BasED oN: PROTEST BOARD DECISION
VALUE OF ESTATE:
1. Real Estate (Schedule A) C1) .00
2. Stocks and Bonds (Schedule B) <2) 12,665.00
3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00
4. Mortgages/Notes Receivable (Schedule D) (4) .00
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) I5) 35.978.5 5
6. Jointly Owned Property (Schedule F) (6) 11.44
4
7. Transfers (Schedule G) (7) .
260.801
86
8. Total Assets .
($)
DEDUCTIONS AND EXEMPTIONS: 420,890.83
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 22, 055.87
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 993.15
11. Total Deductions (11) _ 23,049.02
12. Net Value of Tax Return (12) 397,841.81
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts _
(Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 397,841
81
TAX: _ .
15. Amount of Line 14 at Spousal rate
(15) 293,872.04X.00 = 00
16. Amount of Line 14 taxable at Lineal/Class A rate .
(16)
103,969.77
.045='
4
678
64
17. Amount of Line 14 at Sibling rate X
- ,
.
(17)
18. Amount of Line 14 taxable at Collateral/Class B rate 00X' 12 - . 00
(Ie)
19. Principal Tax Due .OOY.15 =
_ .00
TAX CREDITS: (19)
_ 4, 678.64
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
01-07-2010 (0012204 157.89 3,000.00
02-24-2010 (0012388 .00 1,520.75
TOTAL TAX PAYMENT 4,678.64
ALANCE OF TAX DUE _ .00
INTEREST AND PEN. ___ .00
TOTAL DUE .00
~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~j
BOARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
pennsyluania ~
DEPARTMENT OF REVENUE
BOAnD 0= APPEALS
MARK A MATEYA ESQ
55 W CHURCH AVE
CARLISLE, PA 17013
IN RE ESTATE OF:
WEBER CHARLES W
DOCKET NO.
TAX TYPE
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE
DECISION AND ORDER
1017199
Inheritance
Protest
2109-0965
101
6/ 14/201 CI
9/15/201C-
JEFFREY HOP~LENBUSH
Direct Dial: (717) 783-7891
Fax: (717) 78;7-7270
Email : jhollenbus@state. pa. us
February ]. 6, 2011
In its appraisement and assessment of the estate's inheritance tax return,
the Department concluded that $168,178.39 was taxable at the 4.`i% lineal
rate and $229,663.42 was taxable at the 0% spousal rate. Petitioner argues
$103,969.77 is taxable at the 4.5% lineal rate and the remaining is taxable at
the 0% spousal rate.
Petitioner states paragraph 4 of decedent's will states Timothy F Weber,
should receive a total of $100,000. His share should consist of bonds and the
annuity, and if necessary add any additional residue to equal the sum of
$100,000. Thus, because the bonds and annuity total $64,208.62, an
additional $35,791.38 is needed to fulfill decedent's bequests. The Board
concurs with Petitioner's position.
WEBER CHARLES W Page 2 of 2
BOARD DOCKET NO. 1017199
The 4.5% taxable amount should be reduced to $103,969.77, $100,000
bequests and $3,969.77 taxable amount of joint bank accounts. ThE~ remaining
$293,872.04 is subject the spousal rate.
Accordingly, it is hereby, Ordered that the protest is sustained. The
Department is directed to increase the amount taxable at the 0% spousal rate
to $293,872.04 and decrease the amount taxable at the 4.5% lineal rate to
$103,969.77.
FOR THE BOARD OF APPEALS
LAUREN ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
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 17128-1061.
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