HomeMy WebLinkAbout02-18-14 r
IN THE COURT OF COMMON PLEAS OF C� _-.
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CUMBERLAND COUNTY, PENNSYLVANIA -�'_-� ` ��' ,�
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IN RE: . ORPHANS ' COURT DIVI��.ON ,-s
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ESTATE OF JACK C. EADS, JR. , . � -`,' „ �. ::;
DECEASED . FILE N0. 21 12-0822?' -�- "'�--�
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ANSWER TO APPEAL OF DECISION AND ORDER OF INITIAL APPEAL
TO THE HONORABLE JUDGES OF SAID COURT:
AND NOW, this 12th day of February, 2014, comes the
Commonwealth of Pennsylvania, Department of Revenue, through its
Office of Chief Counsel and by its Senior Counsel, Lora A.
Kulick, and respectfully responds to this Petition. As the
Petition for review was not divided into consecutively numbered
paragraphs containing a single allegation of fact or other
statement, as required by Pa. R.A. P. 1513 (c) , this Answer cannot
be provided in that manner, either.
It is admitted that the initial appeal in this case was not
timely filed.
After reasonable investigation, the Commonwealth is without
information specific to form a belief as to the following:
1 . Whether Petitioner' s mother is 83, widowed, in poor
health, unable to drive, and living alone for 13
years;
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2 . Whether the Decedent was acting in a limited caretaker
capacity that included checking Petitioner' s mother' s
mail, helping her pay her bills, tending to any
matters, or taking her to appointments;
3 . Whether Petitioner' s mother had a habit of piling her
mail on her desk, or whether Decedent would look at
said mail;
4 . What Petitioner' s mother' s mail contained;
5 . Whether Petitioner' s mother pays attention to her mail
or piles it on her desk, and whether grief affects her
review of her mail;
6. Whether Petitioner' s mother' s bills are paid by
automatic withdraw, if they require her attention, or
if Decedent set up this system or why;
7 . Whether Petitioner asked his mother if she checked her
mail, and what her response was;
8 . Whether Petitioner and his mother had a conversation
and what it may or may not have entailed;
9. When or how Petitioner became aware of or received the
Department' s Notices;
10 . Why Petitioner filed his Appeal late;
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11 . Whether Petitioner had any intention of ignoring the
Notice or was negligent, or whether he did not know of
the Notice in time to file a timely appeal.
If material, specific proof of all is demanded.
WHEREFORE, the Commonwealth of Pennsylvania, Department of
Revenue respectfully requests that this Court deny Petitioner' s
Appeal and sustain the Board of Appeals' Decision and Order in
its entirety.
Respectfully submitted by,
Lora A. ulick
Attorney for Respondent
PA Department of Revenue
Office of Chief Counsel
P.O. Box 281061
Harrisburg, PA 17128-1061
(717) 346-4644
Attorney ID No. 69436
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COMMONWEALTH OF PENNSYLVANIA .
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COUNTY OF DAUPHIN •
The undersigned, being duly sworn according to law, deposes
and says that she is the Chief of the Inheritance Tax Division of
the Bureau of Individual Taxes for the Commonwealth of
Pennsylvania, Department of Revenue, that she is authorized to
make this affidavit on its behalf and that the averments of the
foregoing are true and correct to the best of her knowledge,
information and belief.
�.h/�.il.1�.� �7 �,X�1�-�.-el�--
Suzanne L. Tarlini
Sworn ,,t,Q and Subscribed before me
t h i s td'�' da y o f �y���.1,ti 2 014
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No ,y ublic: �
My Commission Expires:
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N07ARIAL SEAL
JEFFREY L GRIFFiN
Notary Public
HARRISBURG CITY,DAUPHIN COUNTY
My Commission Expires Jun 13,2016
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: . ORPHANS ' COURT DIVISION
ESTATE OF JACK C. EADS, JR. , .
DECEASED . FILE N0. 21 12-0822
CERTIFICATE OF SERVICE
I hereby ce.rtify that I am this 12th day of February, 2014,
serving a copy of the foregoing documents upon the person and in
the manner indicated below, which service satisfies the
requirements of Pa. Orphans' Court Rule 5:
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SERVICE BY FIRST CLASS MAIL ` ,__ ;"} __
ADDRESSED AS FOLLOWS: -"
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Michael E. Eads �--'� -
4138 SW Southern Street �" � `-
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Seattle, WA 98136 ��`� -:-: � - �`��
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Lora A. ick
Attorney for Respondent
PA Department of Revenue
Office of Chief Counsel
P.O. Box 281061
Harrisburg, PA 17128-1061
Attorney I . D. No. 69436