HomeMy WebLinkAbout01-16-90
PRAECIPE
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IN THE MATTER OF THE ESTATE OF I
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Ot'FICE OF REGISTER OF WILLS
and
CLERK OF THE ORPHANS' COlJRT
of
Cumberland County, Pennsyhania
E,tate No. 21-::.r?fO=:$9.Buuuuuuuuu..
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Attorney
RECOR~C
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IN THE ESTATE OF
ROBERT M. MUMMA,
DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-86-398
BRIEF OF GUARDIAN AD LITEM IN OPPOSITION
TO PETITION OF ROBERT M. MUMMA. II
SUPPLEMENT
This supplemental brief is fIled for the pwpose of apprising the Court of a a recent Federal
Tax Court opinion of which I have just become aware. At pages 5 and 6 of the Brief of the
Guardian ad litem it was argued that the Court's decision of November 17, 1989 was in error
because its application would have the result that Pennsylvania disclaimers could not be made
irrevocable within nine months as required by Section 2518 of the Internal Revenue Code. In
support of this proposition is the decision of the Tax Court of December 27, 1989 in Estate of
Fleminl! v. Commissioner of Internal Revenue. T.C. Memo. 1989-675, the text of which is
attached hereto. In this decision the Court refused to allow the tax benefits of a disclaimer executed
nine months and 26 days after the date of death because it was not timely filed. For the same
reason, disclaimers in Pennsylvania would receive no tax benefits as they could not be made
irrevocable within nine months from the death of a testator as required by the Internal Revenue
Code.
While the facts of Flemin~ are not identical, it was felt that the Court should have the
benefit of the text of this decision.
7Lt:j <J
Robert G. Frey
5 South Hanover Street
Carlisle, Pennsylvania 17013
(717) 243-5838
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