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Home My WebLink About05-10-85 (2) ...... I N R E EST ATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA JACOB H. MILLER ORPHANS' COURT DIVISION DECEASED NO. 'fERM d./-7/?-Jdl -r<r- ORDER Now, to wit this the /o~ day of ~ --- ,19f.f, upon consideration of the foregoing Petition, it is ORDERED and DECREED that YOU, Naomi E. Fishel, Beneficiary for the estate of Jacob H. Miller, deceased, are hereby cited to be and appear at Courtroom No. / ,on the l'l-oI-day of 9L-X-L- , 19t5-;-in the t-' Courthouse of Cumberland County, Pennsylvania, at /.;;J-o .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 Beneficiary; said Citation returnable at /:37 ~ M., on the 1"7 cL day of ~_.~ (/ --- , 19 fs" . BY THE COURT / )/,~~ ~.,y ,;IU RY ':J J \-\ 6-, ,\ ~.- \ C'-L\ , ORPHANS' COURT DIVISION J.Y 1.~ ,..,~ ,,,....,,,.' l'- :':,uul\ ..L~ ,.. r', ~ (,:;:...t rJ,u) If.."- --~ - --------- ----- - I N R E EST ATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA JACOB H. MILLER ORPHANS' COURT DIVISION DECEASED No. TERM PETITION FOR CITATION TO THE HONORABLE THE JUDGES OF SAID COURT: AND NOW, this ~I/At day of ~ , 19f..5, comes the Commonwealth of Pennsylvania, by James L. Nelligan, Deputy Secretary for Taxation, for James I. Scheiner, Secretary of Revenue, who avers: 1. That Jacob H. Miller, deceased, (hereinafter referred to as "the Decedent") died on January 13, 1981. 2. That the Decedent left personal property in the form of a bank account in the names of the Decedent in trust for Naomi E. Fishel, (hereinafter referred to as "the "the Beneficiary".) Said account was established on August 6, 1979, and valued as of the date of the Decedent's death at $41,000.00. Ai. {.... r:.!.- t.o11R oCG,< ..i- ~ I ~l;t , v 3. That the Pennsylvania Department of Revenue did cause to have entered an appraisement of said bank account and a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax on Jointly Held or Trust Assets," was mailed to the Beneficiary on January 30, 1984. Attached hereto and made a part hereof is a copy of said Notice of Appraisement and Assessment marked Exhibit "A." 4. That Inheritance Tax due in the estate of the Decedent is ~6,150.00, plus interest at the applicable statutory rates from October 13, 1981 until the date of payment. 5. That the Beneficiary is liable for the payment of Inheritance Tax due. 6. That on September 21, 1984, a certified demand letter was sent to the Beneficiary outlining the nature and amount of tax due and the consequences if not paid. A receipt for said letter 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 "B." bCC;< 112 F!\GE ','19 -- ------------ -- ~-- 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 require- ments of this Act should not be met. WHEREFORE, your Petitioner prays your Honorable Court to issue a Citation upon the Beneficiary directing the Beneficiary 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 Beneficiary. J Deputy James I. Secretary gan or Taxation einer of Revenue r."rv 1" q , CUI.)" Lr_ r~l~E '--0'''0 i;;;' - - ~ - - ~ -- ... ~ ... ~ -- ~ COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF DAUPHIN James L. Nelligan, Deputy Secretary for Taxqtion, for James I. Scheiner, 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 D ion F James I. Sc ei Secretary of Revenue Sworn to. and SUbscribed before me' ~hi~~~ay . , ",,; . 19 0"..:5~ ~cc~ -,~ ~ 'j r)l,'- 14C'-i -Lll:.. I Hut '''-.J.. N BOROUGH. DAUPHIN COUNTY COMMISSION EXPIRES JUNE 1 1987 M,mb!t, PtMlylulI1 ASSOCl.tlon of Notarli6 / ItfV '..In '0-12' &.J"'~t.~ :'~ r:' A,1V '"l.. ";~)i\ ;"";",:",',10'.1- 7);; t.,;;"r.:';'. " ~~\,f~hj~ :. ;.. . t- ....J.....~ '_:'. .,;'" . t.. ~~ICI D' 1NM('I~~r ~Al APPU !SrlOllt' ...."'l..~l DI DI ~UloUlNCl 0' Dl~I_ IIMC AUtSIIlIIN' D' TAl 001 .lOINT.' "'.0 DI TOUST USLTS -~ ~ ~'... : ~--,.'! '1,"':;1-: ~ ~)""~: ~I: ~J:A~~' . '_ .~_~ . .. - ..",.,,- ,:,;.,:aEl':..J.M~ I, L i t'ol ~,~ .' \. ~ ...~.. fl)(.l~l~;lf) . ~':<ll'-J.. ; ~ < ...'. I :,';fjr;; ~A::lMI [ (';' .r;,'~EH~ A:~t::tA 4' ;. ~J,: ~ 5: ~E_:"HAfi;=se;..'R::; FA l7:-~~, PLEASE RfTURH THIS PORTION TO REGISTER OF WILLS IF PAYIfENT WE CUT ALONG THIS LINE S.;qtA", 0' ~1."'l~AT,)f\ J)E'Y-i!,V~ '11"''''',1-, UE~ARTWN. '.)I' "fV~"';J( ", eo. 83:17 H.~R,!.ffJA(' PA \'" C!, , ' ~TJCI 0' rNM(.IT~ TAll _IlnlllfT, Al.UlW~ 011 DISAl.UlW 101' D' OlDUCTI_ .., Usr'_NT 01' TAll 001' .IOINTLY ICLD 011 TltUST AlInI,.:pm, IH-lQ-84 ESTAT, ()< I!::":'EF :1-:::S H OATE OJ DEAr,.. :;:-~3-el ~~-" C1l1lBIR:.AIIll 'I.(..v .:. '~<.2: SSIDC 11/:, OOC>-2li-9392 _._-- - - ;'A;'il['~-,j;is--j'}:;' ...~.CfPiiD-ASf'':O J C>4AJQC """ 83021015 tIlIllfT 011 "-T AISIT r_TlIII ........c,At ...STT~~lor. wtP~::.:.E ROAD ACCOUOIT NO ""Pi OJ AC':.OtJNT f'" 5AVtNGS .... cl;1- 't UT.lt.,S>1EC' "06-0f0-~9' I C>*0<1!llG I TllUSl I ~M! CIlIINCATt ~Co..n.l e..~. ".~"'4~ ~ ,,,*,.Co lG T.. CIoetI _ 0.0...:,..,.,. , ..... AMoll'1 ",. .... 1',. Uwe j..ftf '._ C'.., ~. .. f.... Owt' _HI '_C- 41,;:;,,~.OCi 10~.OOC 41.000.0~ .oc 41.00.0.00. ""1, TO ~ ..... -., ... _ lICClUIl _, TIC ...... ~I'" 01' 1'Ml1 IDTIGI 1IJ1M .. TAl _A_ TO TIC ...,. .. wnu ., TIC MlWI ....,.. ..._ . ...,. _ ...,.. ft: MalT.... lIJW. _. . A.... .:~ . 6,:~:.~::. -" OW",,_ . _~_._,,_-..i.l.!9~ -~._-- ..__ ._-.ft.l.:1L . .. __ ,.___7" W.....,H tit ....... 0.... " ..... ttr.IrI . t 00 no _"..,.t ., ,~.. lWT~tDT l' CHAROIL rRet 10-14.8J TO Oa-14-'4 AT TIll lIA!l:l API'I.IC'U;.r AS OUTLIIIP 011 TIll ~t't~8f 8i~ or TVI. roaw.. .' ~HJ8rtT ..:., . . ..:. .' ',. '...~ .,A'l .. Ill".... ~ CALC",,"'''''' '" t.lltlITIQIIIAl. .,,...., ,.,\~,:,'h.._~IIt~!',"",bI ~ COMMONWEALTH OF PENNSYLVANIA DEPARTME:-n OF REVENUE IlE\I.1\6I2fOI~.UI BUREAU Of FiElD OPERATI":>NS RE: 9/21/84 ESTATE OF: DATE OF DEATH FILE NO. Miller, Jacob H. 01/13/81 21-78-C121 DATE: Naomi E. Fishel C/O Leiby's Trailer Court Carlisle, PA 17013 Dear Ms. Fishel: This is to advise you that the above estate is in a delinquent status. According to our records, os of this date, the estate still is not sellled. The Inheritance and Estate Tax Act, mandates the filing of a tax return and payment of all outstanding liabilities by a rersonal representative of the estate or a transferee within nine months of the decedent's death. The Department's records show that this estate remains open because: 1. An inheritance tax return has not been filed. x 2. Current tax liability of 7.139.44 calculated to 06 20 (Month) (Dayl , including interest 84 (Vear) Accordil'{Ily, you are directed to file a return and pay all tax due including interest within thirty days f-':-m 'hE' -:I-:o'e of this 'eller. FailPre to comply wi!h this directive will result in a citatior filed by this Depart';'ent ",:'h trE' 0-",hans' Cflurt Division of tl>e Court of Common Pleas to show cause for your failure to comply with thf.lI""'4. Ti-", hw provides tho' any person who willfully fails to file a return required u'1de- the p-ovis'ons of 'his I>.c' shall be rerso'lally liabl~ for... Denalty of twenty-five percent of the tax determined to ':>e due or $1,008, ....hichlvp,r is less. This penalty is in addition to any other liabilities imposed by the Act. Add-Rss rflDly te': HARRISl'URG DISTIUGr OFFICK Dep:'rtment of Revenue Bureau or Field Opcrationa 1&.16 1\l'ookwood ~treet lbrri"hlil'l", PA 17104 Sincerely, ~ //-if District Office Telephone Number 717-783-1405 Louis E. Reday Bureau of Field Operations Craig Gordon EXHIBIT B ~ :;W;;:~,-- o SEt.JEIl: Complete Items I, 2, 3, and 4. ADd you, address In the "RETURll TC" rpace on reverse. (CONSULT POSTMASTER FOR FEES) 1. The following servIce Is requested (check one). o ShOw to whom and date delivered ............... -. o Show to whom, date. and address of delivery _, -. 2. D RESTRICTED calVERy.................... ..... -. (1118 festrlcted"verytee ts c/l8rf}<<J1lI1dd111on m th6 fltum ",",pI".) TOTAL $ 3. ARTICLE ADDRESSEO TO' Naomi E. Fishel P. O. Box 1273 Mechanicsbun, PA 17055 4. TYPE OF SERVICE; ARTICLE NUMBER D REGISTERED D INSURED D CERTIFIED DCOD 0790858 DEXPRESS MAil (Alwoys obtain .Ignatu.. of odd,..,eo or ogent) I have received the article described above. SIGNA Tlfj 0 Addressee _ 0 Authorll~d agenl \ I J ---d. ~. ~/ i ,..'- .:._-~. '- -'-. j DArE OF DElMoRY . "POSTMARK. . " J.~y()llinrevers._ .. .. (l, , 6. ADDRESSEE'S ADDRESS (Only" teqU6$f8d I , \ /-: .. 7. UNABLE TO DELIVER BECAUSE; 7a"~'M /i" ../ ." en ~ o 3 w ~ L C -< gi ~ :0 !!l c:: :0 Z :0 m n m :!i . GPO: 1982-37i-593 ~HlIiIT 8 1 .'