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ExHISiTA'
DATE:
9-4-60
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
REV-556 A (8-78)
Re:
Estate of
O f 0 Charles G Stone
ate 0 ..Ui 3-28-78
File No. 21-78-0174
Charles Stone Esq.
Brld~e Street
SewCumberland, 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 n:atler 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 $1,000.00, whichever is less. This penalty
is in addition to any other liabilities imposed by the Act.
Our review shows that this estate remains open because:
An inheritance tax return has not been filed;
x
Tax in the principal sum of-$.-R.l?? Ai.
annual interest from 3 28 B~
, 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:
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX DIVISION
D~~~-',,"-' _' n
...t".., ".... .. '_ r I..even~o
0.........." c~., I", .
...1 c.;~~ (,., ,.;(},O vporahons
Inh~r'''-' -c ,. ,.,...
... II(.;:! ~ I';:'; U:V1SJOn
I 846 Brcd:w:-~d Street
Harrisburg, PA 17104
EXHIBIT A
tI.
ca.w.ONWI'r.r:l'tl c,l" PI:lIllSYLV1.lfIA
COUN'I'Y CF V,'UI>IlIlf
Rovert F. U&t6on, Deputy t.e~rct4ry lor Taxation, (or
Howard A. Cohen, Sccrt'ttary of Revenue, be1nq ~"Il~,.. sworn according to
1a.., dcpo..... and s~Y" that tt,Q filet" a..t forth in the forc9<,1nc; Peti ticn
ar.. truo and correct to tno ~8t of h18 ~no..1ed~o, 1nfo~at1on An~ belief.
r-oL..rt E. Y~t.on
~Futy Secr8tdry for Zaxat10n
FOri "",ward A. Cohan
recretlt.ry of }'cvenue
SWorn to And l'ubc.cribod
!-ctoro ",0 this
dllY'
of
19
l-"HF.RJ:FOF.l1:, your Pet! tionClr rrays your Ilonorabl<'r Court t.o
issue a Citation upen the Ex~cutor, ~ircctin; tho Executor
to appear and ahow cause ~.hy ".~id Inheri tonc.. Tax ill to.: e..tllte of
thc Dc.c,,~ent d.ould Ilot be pAid a. re'l\lircd by law, and to furth,n
dircct that the costs of this action shllll be t~rnft ty the Executor.
CCl:!liCl(Wt'ALTH OF PJ:IIIlI'YLVlINI1,
ny
P~tert E. y~tson
oor,uty Secrotary for -rllxation
P'OR. /loward 1.. Cohen
Secretary of ~venue
G
4. Th~t on JAnuary 10, 1979, ~~y 4, 1979, t~rch e. 1979
ftnd lIa1"ch 28, l!WO ChArles G. St.one, lit,te:'n,,}' for tj,e e.,tet.. ",ade II
I"'Y1"ent.. on "CC<lunt of Inherit"nce T~" dc" 1n the ['.,cedt'nt's ..atato,
1n t:he =ounta for $2,500.00, $1,320.00, $3,200.00, and 55,000.00.
Offic1..1 Tal< ""ceLpt" worD 1ssued to the Jltt-orney b~' tho "c~1..ter 01'
lIills.
:;. That'", of t.he (jllte of t.his ....t.i tion, tho balance
of I~nnsylvanift Inheritance Tax r~,,,inin9 due and unpaid is
$0,122.04, plu" inter.,st at: the rllt.. of d:< porcent. per IlnnUlJ\
frCJl:l t~rch 20, 1980, unt11 the dat.e of f"y.""'t.
f.. '.'hat on Eept"mber 4, 1900, .. certified e0"'llnd letter vas
....i1ed to the f,xc=tor out11nin~ tho ,,"tun' and Ar""Wlt of
ta" dua and the cone<''1ue-nc..s if not 1',,1d. A rece1pt "'all 8ignf!d
nnd returfl('d to the County Inheritllnc.. TllX Offic". /lttaahod
her'''to e,,,1 "ade .. plIrt hCl'cof 1" a copy of "aid letter and t'ece1pt
",ark..d rx~11bit -Jl."
7. That un.lor Section 1121 or the Jl,ct of June IS, 1961,
P.L. 373, Art1cle VIII, (72 P.s. 2485-821), the ~ecrot..ry ot ~vvnue
is authori...d to rcq~est the Court to i~$uC a Citation directed to
those lIubjoct to any duty 1nro"..d hy the aforesaid "ct, cOI'",.ndinq
Buch paruons to IlPI'oar and IIhow causo why the r"'luir.::onts ot thi..
}let IIhou1d not be .lCt.
I !I
It E
EST A T I:
IN ~~E COURT Of COMMON PLF.A~
or
CI~DF.RlJ.~D COUNT)", PrNNSYLVANIA
CllIIRLES G. STOll!:
ORPHANS' COURT OT\'ISION
DJ:CI!IIStll
hOe
'l'I:!lJII
19
PJrrI~'ION I'OR CITATION
TO TIlE liONORAnU.' Till! ,lUDGI' or rAW COlmT.
Alln NOlI, th18
day ot
, 19
, cor:-CI!I
the C01r.lllOn,......1 th of rcnnlll'l vlm1.., t"y "nt-Port F.. i"..t~on, Dor-uty !':ccrM....ry
for T~xntion, for }~ard A. Cohen, E~cretary of R~vcnuo, who Aversa
1. That Olnrl~s G. ~tone, deC04$Q~, (horelnft!ter ref~rr~d to as
"the Vltcodcnt") died on March 2U, 1978.
:l. ~"..t A rot1t1on for r>:rolate of the latlt 11111 and 'It'ot"",cnt
and for Crllntin9 of Let.tcrs Tcotll...ontl\ry '''''" ,.,..<'1.. b}' Char1ee II. Stono,
fl<ecutor, (t!ere1nafter referred to aft "the li'xucutor-), on April 7, 197H.
~~nt Lettors Testanent4ry were 9rantad to thQ Executor on Arr11 7, 1978, ~8
ev1dcncod 1:>1' the f:elJ1cter of 11111,,' t'Ockct, Vc>ltmo 4, 1''''1'' 2E>9, I.1r,., 174.
3. 'lh..t tt>.. Inheritance '1'.." due in the estate ot the
Decedent \IllS cO:!!puted ,,,. tol1o~'s I
1'..81 Property
Persena1 Prorerty
Tr~'nsf"r8
Joint held Property
Total CrORQ ABsots
Los8 Debts & ~duct1cns
Clear Value of r~tnt.
Taxahle at G\
s
125,000.00
262, 49th 20
Kon..
640.72
3138,139.42
69,166.BO
318,972.62
19,13D.36 + into fr~'"
I'Alc_oor 28, 1 !;7ll
~
~
DECr:ASED
NO. TERM
,~/_ 7~-/7'1
19
I II
R E
E [; '1' A '1' E
IN TilE CCUR'r or CCNMON PLEAS
OF
CUHDFRLAliD COUNTY, PI:l'NSYLVAliIA
ClllIRU'S G. STellE
ORPH1\t'S' COUR'l' DIVISION
o P. D !; !l
Now, to wit this tho ,~
day of \.1) vJ.
, 198"0,
upon considoraton of tho foregoing Petition, it io ORDERED and
DECREFD th.,t YOU, Charleo II. Stone, Executor for the
estate of Charles G. Stone, deceused, are hereby cited to be
and appear at Courtroom No. / ,on tl.e dt'l day of Yl DV.
19'$0 in the Courthouse of CUI.lberland County, Pennsylvania,
at '7:.30 A.M., then and there shm/ cause, if any there be, why
the Inheritance ~'ax in said estate should not be paidl and to further
direct that the cost of this action be borne by the said Executor, said
Citation returnable at CJ:.3o it
/1., on the 01'1
day of
noli .
, 19;;'0.
BY THE COURT
jS! \hRt f. sL.t<Ik,. t.
ORI'HAllS' COURT DIV'l'SION f. J.
IN RE ESTATE
I IN THE COURT OF COIH>N PLEAS
I
I CUMBERlAND COUNTY, PENNSYLVANIA
I <j)RPHANS' COURT DIVISION
I
: NO. 21-18-114
OF
CHARLES G. STONE
DECEASED
:
I
CITATION
WE COMMlWD, you that laying aaide all business and excua.s
whatsoever, you be and appear in your 'j.proper person before the
the Honorable Judges of the common pleas Court, Orphans', Court
Division at a session of the nid Court thero to be held, for
the County of CUlIIberland to show CBuse why 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, slSid Citation returnable at 9130 A.M..
on the 24 day of November, 1980.
Witness my hand and official seal of office at Carlisle,
Pennsylvania this 5th day of November, 1980.
7nC\A...{J (', t.~ "....:...,
Clerk of O.phans' court~iviaion
CUmbGrland countye... P g. JL~
Carlisle. Penna. '\l
My COIIlID. Exp. lat. Mon.3an.1982.
November 20, 1900
Dale F. Shughart
President Judge
Orphans'Court Division
Cumberland County
Dear Judge Shughart:
Please cancel the hearing for the above estate scheduled
for November 24, 1980, at 9:30a.m. in Courtroom No.1. The
inheritance tax has been paid in full. Thank you.
Re: Estate of Charles G. Stone
21-78-0174
Sincerely,
Gloria J. Richard
Chief Appraiser
GJR
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