HomeMy WebLinkAbout05-02-79
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
REV-556 A (8.78)
DATE:
9-4-80
Re:
Estate of ~ 1 G S
ar es tone
Date of Doat 3-28-78
File No. 21-78-0174
Charles Stone Esq.
BridRe Street
NewCumberl<lnd. Pa. 17070
Dear Sir:
We have recently contacted you or your legal representative advising that the above
estate was in a delinquent status. As of this date, the matter has not been resolved.
Section 701 of the- Inheritance and Estate Tax Act of 1961 requires the personal
representative of an estate and/or a transferee to make an inheritance tax return. In addition,
Section 711 states that inheritance tax is due at the date of the decedent's death and shall
become delinquent at the expiration of nine (9) months.
Section 791 of this Act provides that any person who wilfully fails to file a return
required under the provisions of this Act shall be personally liable for a penalty of twenty.five
percent (25%) of the tax determined to be due or $1,000.00, whichever is less. This penalty
is in addition to any other liabilities imposed by the Act.
Our review shows that this estate remains open because:
An inheritance tax return has not been filed;
x
Tax in the principal sum of....s-.a.. 1" R4
annual interest from 3 28 80
, plus six percent (6%)
remains due and unpaid.
.~ _" Accordingly, please be advised that unless the return is filed or the tax due,
including interest, is paid in full within fifteen days from the date of this letter, proceedings
will be instituted in the Court of Common Pleas by this Department to effect compliance with
the law.
'" 'Or j(/Jb-
Address reply to:
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX DIVISION
f)n-,",,-_, f r.
. .....t".~" 1'.. ~ ..:: ,even~o
rb;'C.l11 (,f r:;c~d Operations
Inhe"" ,. D'"
. III':',"C('\ I..... .v.rolon
1846 Br~c~\'.;;d St~~et
H~rrisbur9, PA 17/04
EXHIBIT A
~
CI:lWONlii"."\L'l'l1 Ct" l'ElIllSYLVillIIA
.
..9
co:mTV cr CIIUPilIlI
fobtlrt. E. !1atr:or., f'op\1ty S~(":X'at.ry for ':'DY..nt1on, for
HewArd A. cohen, !:'~crct"r1 of P.nvcn\~c, }1.1nV t..'\'ly C"'(lrr. Accord1ny t.o
111'" dore""" ..".1 CAY. thnt: the fecto snt forth in tho forc9<,in'] let.ition
ora truo ISt)4J correct to tho heat ot h1n ):-,J"\owled-;o, infonlllr..tl"n en,,! l1C'11o!.
~~-
pvLert t. PAtaon
~puty t.cr~tary for ~nxfttjan
For I Howard ,,, Colut'n
r~crntnry of Pevcnuo
~rn to and r.ubDcribod
I'ctera 010 t.hi8
t!ay
of
19
:
~mr.ro:rCJ:l~, your Petitioner l'ray.. )'Our lionora!'>l. Court. to
iS6uo .. Citatlon ul~n t.he f<xecutor, Oircctinq the ~xecutor
to aprear ftnd show c~u..o ~hy ..aid Inheritn"c.. T..~ in tre e61:0t6 or
t.he t'8coC:ent. should net p., plIld ..s requlrrd hy lawl and to further
diroct that the coota of this Bct:lon 6\,>,,11 he born.. t.y the rxecutor.
ca1/lCl\'lf~ALT!I C1l' PJ:Hl<"YLVII:lI/I
!IV
~~-
Pol'ert E. fq:tEion
t;crut;y ,,",crotary for 78,,,,ti,,n
roR:
l~owGrd J.. Coh"n
Eecretury of rcv~nUA
4. Thllt on Jar.ua..y 10, 1979, YAY 4, 1979, tl.':rch u. Hl7~
..nl' n..rch 20, 1900 Cllllrh.S1 G. r;t.one, IIttorn..y for tt,., oat.ato ,",odo ^
ray~cnt8 on Account of In~critar.ce 7ax ~uo in the r4cedcnt'D cot_te,
ill t!>a "l>O\t1ltll tor e2,50r,.00, $1,320.00, 53,200.~l), ancl 55,000.<:0.
Official Toll( Fnceir,ts wen> illo",,<I t.o the I,ttorne,! lJy tho ""1j12ter of
\lilln.
5. That A. of tl>a date of tlli.. !'<Itition, tho 1>"l..nco
of Pclnn"y1".nia Inheritance TAX r"",..1nin9 dUll and u:,pai": io
58,122.1'4, plll" interest at tho r"to of lIix rorccnt por Annun
fro.. tbrch 20, 19!10, until tho date of 1",}'lLlInt.
6. ~~at on gepte~~*r ~, 19~O, a certified J,,~..nd lottor weB
.....i11'., tt> tile ::xec\:tor outlinin? tho ""turo an,l /\,.,,,unt of
tax due ..nd the conft.qu,mc"s if not fl\i'," A rece1pt "'liD siq.lt'd
IInd ratu:,n"d to the Count}' Inheritllnc.. T..x Oftico. httachcHI
hereto an,\ "'.Iltle a ....rt I,e, c<>f i. " co.py of' "aid lottaI' Iln~ recolpt.
.Nlrk..d f:xhihit -,..-
7. Tl,"t. und.,r Section (/21 of U,o "ct ot Juno 1~, 19G1,
P.L. 373, Artlci", VIII, (72 P.g. ~485-0~1), t~e ~ocrot~rr of revonee
iD authorized to requllllt t!l.. Court 1;0 i.&'." II Citation c!irccte" to
tho~~ subjoct to any ~ty ~ro.od hy the aCorosald Act, conu,andln9
such ptlraon. to 4f,pcftr 4nt~ ehou cauce why tht'i re~iI'(;lW,..ts of thi~
"ct ohou1d not, be ~..t.
I:ECr.'~rn
t:o.
Tt~
19
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It J:
Ii: r:: T A 'l' lr
III "rIlE coula 01' COl'Hotl PLF.A8
nv
Ct;/4Ilr-RU.JiO COUNT\", I?rl<l,SYLVlINIlI
CHAP.US C. STONIr
(lPI'lIlIl'S' CCtJllT O!VI/lION
YKTI~ION YOR CITATION
~O '.t'I\J: ncmollhIlL:O 'tI1ll JUDC, or O,ID C(ltm".',
ANn !:CIl, thia .::> 3ad .~",y ot
O<p(~ , 19W, ct>r..".
the Cor.:-J:T.tln.......lth of PennsylvlIn14, t.y T<ob'trt I:':. t"ctAon, Dol'ut,)-A ,f;6cTotary
for Tl.n~at1on, for HovArd 1,. Co~.en, Secretary o! Rf':"('m~o, wt:o a".crll.
1. 1ll11t ChD.rl~. G. Stallo, deCC4,f;Qd, (hnreirlftftar refClrrp.c to as
"the Deco,lcnt") died on I"....ch 29, 1970.
2. That 1; Pntit.:lon for t'rQl.-ato or the Laot W111 ,,"d ':o:tat:lcmt.
And for Cr~nt1n9 ot Lettors ~estu.pntAry woe ~~d9 by Ch~rles h. Ston~,
F'>tecutor, (hereinafter referred to a8 "the Cxccut:or-), on ~"'r11 7, 1970.
~'hllt l.ett....s Teetl1.",nt"ry "cr<' 9r~nt..d t.o the rxocut.Qr un Art'il 7, 19711, as
evidenced p.j tho r.:1lg'1ntcr of ','J 11.' r}(lc\..et, V()l\.!~c ..:, l'.a9IJ 't"', I.lr.o J 74.
J, ThAt the Inl:eritllnce ~'A" "\I" in the "..tllte of tho
~c~~~nt vue comr-utod Dr. tollC~OI
P"..l Propert.y
I'orRnnel i'rOl'erty
"rranntOr'fl
~o1nt Hol~ Prope..ty
Total (trona ABeots
LaRa Pohle & r~~uct1onm
Clear Value of r.elete
Taxahle at G\
s
125,coo.ro
2(;2,490.20
t!ona
640.72
11011,139.42
ti9,IG(:.flO
316, 972. f~:?
19,130.::6 .. l.nt. !r(~
r~r~~~r 2a, 1~70
$
s
DFcr:ASF.n
NO. Tr./'I!
.;)1- 713 - /7'1
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E !; T 1\ '1' Ii:
II: TilE: COtrPT OF CrnPctl l'LrAS
OF
C\JIIIDF.:J:t1J\ND ccumv, P!CtmSYl,VANIA
CHARLES G. 6TCNN
ORPllA.'S I COURT DIVISICI'
C R D Ii. R
lb~, to wit this the
-3
d"l' "f "n av.
, 1980,
upon conni6craton of th<!l foregoin", Petition, it io OnDEl<I:D an,l
PECREFD thAt VOU, Char1eo H. Stone, Fxocutor for the
ent.ate of Charles G. Stono, dec(~"JlJud, are her,,-by c1tad to be
and apI'<'llr at Courtro<>r.> 1:0. / , on tho .:2'1
clay 0::' ')') ~-J.
191i~, in tho Courthou..o of Cl.lI,,/:-.erlAnd County, P.,nnsy]vani",
at 9: 3 0 A .,..., thon Ilnd thorCl ..how cauoe, if any there bo, Why
th.. Inheritance Tal' in lIaid ""tat" "hould not 1.0<1 'paid, snd to !\Irth"r
direct that the ""lOt of thi" nction be horn.. h)' tho ..aid ~.cut01" said
CitatJon r..turnnb1.. Ilt 9:30 fl.
to!., on tho
...J,/
day of
'-n vV .
, 191k.
:!y ~Ull conn-;
/S/ DeLL
ORPl"'I,S' COURT