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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2806D1
HARRISBURG PA 17128-0601
INHERITANCE TAX
~~~t~E~$~/~JUSTMENT
~~~,~,~ 1 L.t~ °,[ ;~
u _y
~~~~ JA~1 .~O F~ i2' j~TATE OF
C~~~ OF DATE OF DEATH
r ~P~~'`~' L.~U~r COUNTYUMBER
Pennsylvania ~
DEPARTMENT OF REVENUE
REV-1593 EX AFP C12-11)
01-24-2012
SHOPE JR WILLIAM G
02-12-2010
21 10-0182
CUMBERLAND
101
PATRICIA A RADONOVICH Amount Remitted
5128 ERBS BRIDGE RD
MECHANICSBURG PA 17050-2432 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 C12-11T ** INHERITANCE TAX RECORD ADJUSTMENT *~
ESTATE OF:SHOPE JR WILLIAM G FILE N0.:21 10-0182 ACN: 101 DATE: 01-24-2012
ADJUSTMENT BASED DN: PROTEST BOARD DECISION
VALUE OF ESTATE:
1. Real Estate (Schedule A) ~1) 98,000.00
2. Stocks and Bonds (Schedule B) C2) 797,535.60
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00
4. Mortgages/Notes Receivable (Schedule D) (4) .00
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 5.01 6.8 9
6. Jointly Owned Property (Schedule F) C6) .00
7. Transfers (Schedule G) ~7) .00
B. Total Assets c8) 900,552.49
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
c9) 7,507.64
no) 7,507.64
cll) 15,015.28
c12) 885,537.21
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule ./) (13) 00
14. Net Value of Estate Subject to Tax
TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
DATE NUMBER INTEREST/PEN PAID (-)
05-07-2010 CD012720 6,631.58
11-05-2010 CD013607 .00
c14) 885,537.21
c15) .00X .00 = .00
t16) . 00X .045= . 00
c17) .00X .12 = .00
cls) 885,537.21Y .15 = 132,830.58
c19) 132,830.58
AMOUNT PAID
126,000.00
211.36
TOTAL T'AX PAYMENT 132,842.94
ALANCE OF TAX DUE 12.36Ck
INTEREST AND PEN. .00
TOTAL DUE 12.
~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DU
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE: OF THIS FORM FOR INSTRUCTIONS.)
_ ~ ,
1
BOARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
PATRICIA A RADONOVICH
5128 ERBS BRIDGE RD
MECHANICSBURG, PA 17055
DECISION AND ORDER
1107439
Inheritance
Protest
2110-0182
101
12/27/2010
2/24/2011
JEFFREY HOLLENBUSH
Direct Dial: (717) 783-7891
Fax: (717)787-7270
Email:jhollenbus@pa.gov
January 19, 2012
On December 27, 2010, the Department issued a~n appraisement and
pennsylvania
DEPARTMENT OF REVENUE
80ARD OF APPEALS
IN RE ESTATE OF:
SHOPE JR WILLIAM G
DOCKET NO.
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
assessment and disallowed a $4,180 deduction for windows installation
repair costs reported as item 2 Schedule I. The Department reasoned
"Repairs to the real estate cannot be used as deductions against the
decedent's estate unless the real estate has been sold".
Petitioner contends the Department's disallowance of $4,180 for
windows repair reported on Schedule I, item 2, by stating that the decedent
entered into a contract to repair the windows in Novemt~er of 2009 and
made a down payment to the contract prior to decedent's death in February
2010. Petitioner has now supplied documentations to demonstrate that the
window repair contract was signed on November 28, 2009 and the final
invoice was billed to the decedent on January 28, 2010. Thus, Petitioner has
i
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SHOPE JR WILLIAM G
BOARD DOCKET N0. 1107439
Page2of2
demonstrated that this is the debt of the decedent and it is the opinion of
this Board that $4,180 cost reported as Item 2 on Schedule I is allowable.
Accordingly, it is hereby, Ordered that the petition for protest is
sustained. The Department is directed to increase Schedule I by $4,180.
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).
ro ~ _.. ~ .,~.._._. ~_ ~.
Board of Appeals ~ PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ www.revenue.state.pa.us