HomeMy WebLinkAbout09-04-12r~ ,`],,,,~,( ~~D,•TI,~.~,~OF INHERITANCE TAX pennSy~Vanla ~~,
BUREAU OF INDIVIDUAL TAXES AF~.L~IDM:~Nr~)(,/~t~WANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION ~'b'Fb~JC•T~bf~$ (`AND ASSESSMENT OF TAX
~~U+L.'~, • ;;~~~,] REV-1547 EX AFP (12-11)
PO BOX 280601 -
HARRISBURG PA 17128-0601
THOMAS P GACKI
FL 8
213 MARKET ST
HARRISBURG
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~-~ ~~~ ~~~ `mot ~'"j ~: '~ DATE 09-03-2012
ESTATE OF SGRIGNOLI THOMAS F
DATE OF DEATH 06-22-2005
C~~N~ ~, •~ ~ ~ ~~- FILE NUMBER 21 05-0601
r a f a,_,i ' + CUMBERLAND
CUiM1~~CSE~ ~.,~~~~[_,' ~;;(~ , FA, COUNTY
ACN 101
APPEAL DATE: 11-02-2012
(See reverse side under Objections)
PA 17101 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ---- -~ R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS t- _ __
REV-1547 EX AFP C12-11~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: SGRIGNOLI THOMAS FFILE N0.:21 05-0601 ACN: 101 DATE: 09-03-2012
TAX RETURN WAS: C ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHFTI Nf1TTCF
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
cl) b5, 000.00
c2) .00
c3) .00
c4) .00
~5? 203, 513.39
c6) .00
c7) .00
NOTE: To ensure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
cs) 268 , 513.39
c9) 9.1 0.
clo) 90 , 638.51
11. Total Deductions X11) 99, 788.86
12. Net Value of Tax Return (12) 168, 724.53
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0
14. Net Value of Estate Subject to Tax (14) 168 , 724.53
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to d ate.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 1 68 , 7?4 . ~ x 045 = 7, 592. b0
17. Amount of Line 14 at Sibling rate C17) .00 X 12 = .00
18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = .0 0
19. Principal Tax Due (19).= 7,592.60
TAX CREDITS:
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
04-09-2011 WRITEOFF .00 2,300.61
lnitrctsi 15 GHAKG~ll THROUGH 09-18-2012
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE 7,592.60
INTEREST AND PEN. 328.74
TOTAL DUE 7,921.34
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE ~
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
REV-1470 EX (6-88)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME
REVIEWED BY
ITEti
SCHEDULE NO.
INHERITANCE TAX
EXPLANATION
OF CHANGES
Thomas F. Sgrignoli
FILE NUMBER
2105-0601
Shannon E. Baker IACN --
101
EXPLANATION OF CHANGES
Amount of the Survival Action was adjusted to reflect a change to the allocation between
the Wrongful Death and Survival Action. The Department had no prior notification of the
proposed allocation so therefore the allocation is not binding on Pennsylvania Department
of Revenue unless notice and opportunity for input is afforded. Robinson v. Commissioner,
102 T.C. 116 (1994)
The petition that was provided showed little if any pecuniary (financial) loss by the adult
parent beneficiary.
Pursuant to the Supreme Court of Pennsylvania, before there can be any recovery in damages
by one in family relation for negligent death of another in the same relation, there must be a
pecuniary loss. Manning v. Capelli, 411 A.2d 252, 270 Pa.Super. 207, Super.1979. Family relation
required to maintain action under Wrongful Death Act is defined to require showing of pecuniary
loss by relatives seeking damages as result of wrongful death of decedent; there must be
pecuniary loss by one in family relation before there is any recovery in damages. Hodge v.
Loveland, 690 A.2d 243, 456 Pa.Super. 188, Super.1997, reargument denied, appeal denied 723
A.2d 672, 555 Pa. 701.
The decedent was 24 years old at the time of his death and employed. Pursuant to the
Supreme Court of Pennsylvania, damages recoverable under a survival action include those
for future earnings, even where those earnings may be difficult to quantify. Kiser v. Schulte,
538 Pa. 219, 648 A.2d 1 (1994). This is supported by the Commonwealth Court. Roberts v.
Dun an, 574 A.2d 1193 (Cmwlth. Ct. 1990). A portion of the subject recovery, absent any
facts to the contrary, therefore must be allocated to the survival action as compensation for
the decedents lost earnings.
The Department has approved an allocation of 50% to the Wrongful Death Action and 50%
to the Survival Action. This brings the net amount of the Survival Action to be reported in
this Schedule to $175,960.95.
Interest for the amount of $2,300.61 was abated until April 9, 2011, 60 days following the
signed order.
Paae 1