HomeMy WebLinkAbout02-18-14 (3) IN THE COURT OF COMMON PLEAS OF
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IN RE: . ORPHANS ' COURT DIVI�-�Q�I c:� � -:�
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ESTATE OF JACK C. EADS, JR. , � ' `;
DECEASED . FILE N0. 21 12-0822 v-�' � '- `^Tt
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APPLICATION FOR SUMMARY RELIEF
Introduction
1 . Respondent, Commonwealth of Pennsylvania, Department
of Revenue, hereby applies for Summary Relief pursuant to Pa.
R.A. P. 1532 (b) .
Statement of Facts
2 . On July l, 2013, the Department of Revenue issued two
Notices of Inheritance Tax Appraisement, Allowance or
Disallowance of Deductions and Assessment of Tax on Jointly Held
or Trust Assets (��Notices") to Petitioner, Michael A. Eads . The
Notices assessed inheritance tax for amounts due on jointly held
bank accounts . The assessments were based upon Section 2107 (b)
of the Inheritance and Estate Tax Act of 1991, which subjects
transfers of property to tax. 72 P. S. � 9107 (b) .
3 . On September 27, 2013, Petitioner filed a protest of
the Department' s assessments with the Department of Revenue' s
Board of Appeals .
4 . On December 16, 2013, the Department' s Board of
Appeals sustained the original assessments .
5 . On January 24, 2014, Petitioner mailed a letter titled
"Petitioner Appeal of DECISION and ORDER of Initial Appeal of
said case . "
Statement of Reasons in Support of Summary Relief
6. In the opening sentence of Petitioner' s Appeal, he
states that ��I am writing to appeal the decision . . see enclosed
copy . . of the initial appeal in this case because said appeal
was not filed on time, ie the allotted 60 days . "
7 . The Inheritance and Estate Tax Act of 1991 provides
that any party in interest not satisfied with an appraisement,
the allowance or disallowance of deductions, or the assessment
of tax, must file a written protest with the Department within
sixty days of receipt of the notice. 72 P. S . � 9186 (a) (1) .
8 . In Dixon Estate, 443 Pa. 303, 279 A. 2d 39 (1971) , a
case in which that Estate filed an inheritance tax protest
untimely due to the attorney' s unfamiliarity with the time
limits, the Supreme Court of Pennsylvania held that where an act
of assembly fixes the time within which an appeal may be taken,
that time may not be extended in the absence of fraud or its
equivalent, and that there may be no extension of time as a
matter of indulgence. Also see Commonwealth v. Bey, 437 Pa. 134,
262 A. 2d 144 (1970) and Nixon v. Nixon, 329 Pa. 256, 198 A. 154
(1938) .
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9 . The Supreme Court of Pennsylvania determined the only
procedural issue raised by Petitioner, contrary to the position
advocated by Petitioner.
10 . Respondent' s right to relief is clear.
Relief Sought
Wherefore, as Petitioner admitted the untimely filing of
his Protest, and alleged no fraud, Respondent prays the Court
grant summary relief and affirm the order of the Board of
Appeals .
Respectfully submitted by,
i
i
Lora . �
Attorney for Respondent
PA Department of Revenue
Office of Chief Counsel
P.O. Box 281061
Harrisburg, PA 17128-1061
Attorney I . D. No. 69436
-3-
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
VERIFICATION
Pursuant to Pennsylvania Rule of Civil Procedure 1024 and
Pennsylvania Rule of Appellate Procedure 123 (c) , Lora A. Kulick,
Senior Counsel for the Commonwealth of Pennsylvania, Department
of Revenue, Respondent, states under the penalties provided in
18 Pa.C. S. � 4904 (relating to unsworn falsification to
authorities) that the averments made in the foregoing
Application are true upon my personal knowledge, information and
belief.
�
Lora . ck
Attorney for Respondent
PA Department of Revenue
Office of Chief Counsel
P.O. Box 281061
Harrisburg, PA 17128-1061
Attorney I . D. No. 69436