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Home My WebLink About04-07-78 . " ;: .;:,- ~ ,.-:~ ~.,.' ... .,- - -. ... ..... ... '" ..... .p .. ." I.-'~' , ._,':'- '. < ...: ,~- '" , ""~~"'" _ ~";-' r:~.~-~i'-, 'k ~-~I'\'''~''- '~'4~~~~f: " ~-~:.-.. "\ '~~fit;" ,-" ~- ".'~ '~,.. '", '10 l'lI -,~ >-~ ,;; . . '-f '.0 "'Ill" "," ;~'t' _'."".~r , .'" t~, · J :::;'~{ : .~.:!!~... ,..'~j,; ~ . ~ > .,-.liF :. ,:,.f,.,-,tf :.":'. OJ ,;. ,,; - .. . !L-~ h"Hi ~ ~~~~~(Jl~-.~,," ~~~." ::,~ ,'".,." ","-..~'"" ..f' ",~,t""":::'" ,'.J~ :"', "yf'" . '. ",'. ~., .:",.",,, '0 ,.:..~"'!''bo...., "."t,./, it,; 'f'~" ";:'1;.1 it,~ir~""'~ .' u. ' ~d"'_;"~ l'lI ~.' , .,.....~'" ... _ c-:..~,... -' ''';*.::.. -.;,:" .. ,"~' -f::"; '?'tJ;~ > '_.-.~':'.',;-_~-..~,-,>'~~,~..'..,!",: .J:,..~r ;;~~~ f -:. ~~Jtf!:~:iF' ' "::i!.~ '~~~~" -,' !.~lff!.--:.~' ~" -- .:0" " -"..,', .";:" ~;~";1.~~~" . " ~ ~ <~~~i:y;,:.,1!l~i~ "r .~ ,. "'~$"~ -i;~:ti~~~:. .~:;~\,(>-., ~f~;r];' -' ;""':"3:' - - " -~-.. . ~. .( :;:i ~ ....-:-"(.; ~1 ..~ ~ , , , ;..; ",,;Fl;.. ~. /.:'" ~, "l~'" ~.-:"';' .--' .?.. " ~ . ~ .' ;..;~ .' .,. :: ',- F# ~ ~ . it-..plf[~ ....;."S'- '?"- .~ .t;";- :>'+:~t;"- .-..'''' ~i'~4'~'''~ ..._",_~_,'-~' 0 . '-, .-\, 11~. ~ '.. 2l o . ~ ~ ... III o I (Jl o " '.~. . " ' ~ , " .';1. I,. ,'~~ ,', . H 2l , r- ,. ... ~ , >,,,i 01_':;. .;>1. '" " ,.;. . ' f" -. .-: .~ . , ..,~ " ~o~. .. '-',.... .~ ~ - -', j}- .', ~ ~ ~ - ~IO~in.c. ~r'r\i<t' is requested (ched. om'). I ; · how to whom .and dalt" ddh,t'red. . .1.\ ., .;.--+-~ o Show to whom, dale... and address of delm~'r}' _, o RESTRICrrD DELIVERY Show to whom and date del i'"C'rN ... .. .... ._~ o RESTRICTED DELIVERY" Sho..... to whom. dart'. and address of ddi\"er}. $_ (CONSl'LT POSTMASTER FOR rrES) . RECEIPT FOR CERTIFIED MAIL-JOr (plus postage) POSTMARK. OR OAT[ J!!": 'Z.~ ~ , ~ ~it~ dLe~7t; 7cJ - -lrrtbt~L ~~1I0'UL JUS RnUItN ~ 1. s~'iD"-h-Dmandditidthytrell ........... 1St "nth dtlt~ery to addrrute only............ 6St RECEIPT 2. Show' h wham, dati and where delinrlll" 3St SUl't'ICU Wlttl drllvert to .ddlusn only -........-. 851 OEll\iER TO AOOrc[SSEE Or.lY ................................................-..... SOt SPECIAL DEflVEAY (extra ,_ required) ................".................. NO INSURANCE COVERAGE PROVIOED- NDI FOR INTERNATIONAL MAil (5.. orhe, side) r-- N o g \ Nt' Q Z P 5 Form 3800 Apr. 1971 II' GpO: 19H o. ~~1.4H ~ . III I. ~ ~---..._?--... -y:-::",':'"'---:,,~..-"''''' -,....- "~~ ~ I , I , . SENDt:.R. Complete items 1.2, and 3. ....dd your addrns in the "RETURN TO" space on TTVtrllt 1'1'" ! 2. ARTICLE ~~SSED .10: rL _ _ "'~.,. ~ ~~. I I r I ~/~ ~/do ~ 5r- ./ ~ V~~ _/. ' ~ :" INSURED NO. 3. ARTICLE OrsCRIP1ION; REGISTERED NO. I CERTIfiED NO. (}oJO ~ 7 (Al-.y'l obtain Sigrl8t\l... of -.1d~ 0; ",",11 I h.an: received Ihf' .articl!:' deu-ribed abovf'. SIGNATURE 0 AddreSS('e 0 Authorized aj!t:nl ~~~ DATE OF DELIVERY ~. ADDRESS (Comp'ete only" ,. 6 UNABLE TO DELIVER ,:, arc: 11)1+1.72-111 .s. ':.~ ~ +~..... _-",..._____- ___..;.0,.0:;.. _....._.. ._.....;-:L...:~ - ~ EXHlsifA" _._--.....~-- DATE: 9-4-80 ~;i~ f m~.' Ml. ~ ~ . "J\'i . , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS REV.556 A (8-78) Re: Estate of ~ 1 G St ar es one Date of Deat 3-28-78 File No. 21-78-0174 Charles Stone Esq. Bridge Street NewCumberl.md. 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 tM 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 $1,000.00, whichever is less. This penalty is in addition to any other liabilities imposed by the Act. Our review shows that this estate remains open because: An inheritance tax return has not been filed; ", Tax in the principal sum of -$.-8-. 1" R6 annual interest from J 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, Address reply to: "'''Of j(/d/ke- \' nn...,.....J"l......_. f n il"....l"'~III'.. "." C heven~o <Bureau cf F:/):d Oporations In'n~r'..- ,. 0'" . ... IH;.:.:1C"" I..... .v....lon 1846 Brc:;!:w;;cI St~~et H~rrisbur9, PA 17104 BUREAU OF FIELD OPERATIONS INHERITANCE TAX DIVISION EXHIBIT A COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ss Robert E. Matson, Deputy Secretary for Taxation, for Howard A. Cohen, Secretary of Revenue, being duly sworn according to law, deposes and says that the facts set forth in the foregoing Petition are true and correct to the best of his knowledge, information and belief. ~P>P/~ Robert E. Matson Deputy Secretary for Taxation For: Howard A. Cohen Secretary of Revenue SWorn to and Subscribed .,...~. ''"ii:'~'" :; ,~_ J.:.(J:. ",'.. ""J,p~"', ~ \~\V~~ q/; ~,.~his J day .~ .,:., ~ '". ,......r < . " "_....~:<,,"-"'-/ . ":'~,'6t'" ' 'A/~.J~-e.t..-- 19F2' : ~~;~.I..-. ~;~~ ~ .~S ... , : '....". ~: V),: E . . ". 0 .,.. .: :"'\1 ~~t.. . ''''f''' - . \ ~_l. ..~, . . ~, " '. . ':..' \i . Woir..i;!;f?:!!t , I' 0'" ,,"_ :.... ":''!,;,~~~;;;'~.!l}~:~'n,~=V~:r{RSI NOTARY P UC ......) ,tl?"~t,r"O"BORO.. YORK COUNTY """ .... . ~Y COW,HSSlOi, EXPIRES JAN. 15, 1981 .")- 800~ 107 I"Gt b.W WHEREFORE, your Petitioner prays your Honorable Court to issue a Citation upon the Executor, directing the Executor to appear and show cause why said Inheritance Tax in the estate of the Decedent should not be paid as required by law; and to further direct that the costs of this action shall be borne by the Executor. COMMONWEALTH OF PENNSYLVANIA BY ~~~~ Robert E. Matson Deputy Secretary for Taxation FOR: Howard A. Cohen Secretary of Revenue 800;'; 107 ';,Gt ~u3 4. That on January 10, 1979, May 4, 1979, March 8, 1979 and March 28, 1980 Charles G. Stone, Attorney for the estate made a payments on account of Inheritance Tax due in the Decedent's estate, in the amounts for $2,500.00, $1,320.00, $3,200.00, and $5,000.00. Official Tax Receipts were issued to the Attorney by the Register of Wills. 5. That as of the date of this Petition, the balance of Pennsylvania Inheritance Tax remaining due and unpaid is $8,122.84, plus interest at the rate of six percent per annum from March 28, 1980, until the date of payment. 6. That on September 4, 1980, a certified demand letter was mailed to the Executor outlining the nature and amount of tax due and the consequences if not paid. A receipt was signed and returned to the County Inheritance Tax Office. Attached hereto and made a part hereof is a copy of said letter and receipt marked Exhibit "A." 7. That under Section 821 of the Act of June 15, 1961, P.L. 373, Article VIII, (72.P.S. 2485-821), the Secretary of Revenue is authorized to request the Court to issue a Citation directed to those subject to any duty imposed by the aforesaid Act, Commanding such persons to appear and show cause why the requirements of this Act should not be met. 800;; 107 ';,Gt 6u3 I N R E EST ATE OF CHARLES G. STONE DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. TERM 19 PETITION FOR CITATION TO THE HONORABLE THE JUDGE OF SAID COURT: AND NOW, this .:2.3~ day of 6 &L~ . 19 'S' O. comes the Commonwealth of Pennsylvania, by Robert E. Matson, Deputy Secretary for Taxation, for Howard A. Cohen, Secretary of Revenue, who avers: "the Decedent") died on March 28, 1978. 1. That Charles G. Stone, deceased, (hereinafter referred to as 2. That A Petition for Probate of the Last Will and Testament and for Granting of Letters Testamentary was made by Charles H. Stone, Executor, (hereinafter referred to as "the Executor"), on April 7, 1978. That Letters Testamentary were granted to the Executor on April 7, 1978, as evidenced by the Register of Wills' Docket, Volume 4, Page 289, Line 174. Decedent was computed as follows: 3. That the Inheritance Tax due in the estate of the Real Property Personal Property Transfers Joint Held Property Total Gross Assets Less Debts & Deductions Clear Value of Estate Taxable at 6% $ 125,000.00 262,498.20 None 640.72 388,139.42 69,166.80 318,972.62 19,138.36 + into from December 28, 1978 $ $ 100;: 107 ""Gt ou7 I N R E EST ATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CHARLES G. STONE ORPHANS' COURT DIVISION DECEASED NO. dl ~ 7S'-/71.f 19 o R D E R 3 day 0 f ()1.,rv-- . Now, to wit this the , 19!11 upon consideraton of the foregoing Petition, it is ORDERED and DECREED that YOU, Charles H. Stone, Executor for the estate of Charles G. Stone, deceased, are hereby cited to be and appear at Courtroom No. I ,on the J-y day of t)inr-. 19 ga in the Courthouse of Cumberland County, Pennsylvania, at 9'.'30 IJ .M., then and there show cause, if any there be, why the Inheritance Tax in said estate should not be paid; and to further direct that the cost of this action be borne by the said Executor; said '7:0) 0 , on the Citation returnable at Ih., ~/ day of fWv.- . ,19i9' BY THE COURT "I~ BOO;'; 107 I,M 6.Li