HomeMy WebLinkAbout05-10-85 (3)
!!
I N
R E
EST ATE
I
IN THE COURT OF COMMml PLEAS
OF
CUHBERLI>ND COU,NTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
JACOB il. HILLER
I
DECEASED
i.'~O" rfJJn.{l
011- 711-/al
-w...
ORDER
Now, to wit this the
lOt/... day of
(>1'(} , 194"5 ,
it;. is OHDERED and
upon consideration of the foregoing Petition,
I
DECREED that YOU, Naomi E. Fishel, Beneficiary for the estate of
Jacob a. ~Iiller , deceased, are hereby cited to be and appear at
Courtroom No. I , on the J 7't:A- day of ~ , 19fs, in the
Courthouse of Cumberland County, Pennsylvania, at /:30 P .N. ,
then and there show cause, if any there be, why the Inheritance
'I'ax in said estate should not be )?aidl and to further direct that
t~e cost of this action be borne by
Citation returnable at /: 30P ~l.,
the said BeneficiarYI said
on the
J7t1... day of
~
, 198".s-.
BY 'l'IlE COUR'l'
JSI ~ L.
ORPHANS' COUR'l'
J.
, TRUE COpy F~OM RE:CQ.\(;),
lItl'asa:imony \\o"OOreof, I hereunt::'1 ;'~', '{'-r,lV h.)nI
* 11. tJ.iJ; (ii :;~~ d C~~ii~ ,:.{ 1_::.:_, ;,,.: rd.
~...c.'; c )n.... ... ... :.l:s::__
Crtli'k d ':. ".-; (\\,$11
Cumber",,, i.-G'I'rllY
"
I l'
R E
ESfl'A'llE
11.< THE CO"UR'J.' m' COL'1nOl' I!Li:AS
OE'
.
CUMBERLAND COUNTY, PU,NSYLVliliIA
J i.con H. MILLER
ORPHANS I COURT DIVISION
DECEl\SED
.
No.
rllERt-'l
PE'l'ITION E'OR CI'rA'rION
'1'0 TIlE HONORABLE 'rUE JUDGES OF SAID COUR'r I
AND NOW, this
fl ,/4-
day of
~
, 19i'.5,
comes the COfiwon\{ealth.~f Pennsylvania, by Jumes L. Nelligan,
Deputy Secretary for Taxation, for James I. Scheiner, Secretary
of Revenue, who avers.
1. 'rhat Jacob H. Hiller, deceased, (hereinafter
referred to as "the Decedent") died on Januar~ 13, 1981.
2. That the Decedent left personal.prol'erty in the form
of a bank account in the names of the Decedent in trust for HaoHli
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.
,
3. T'hat the Pennsylvania Department of Revenue did ca.use
to have entered an appraiseJ;,ent of said bank Clccount and a "Not.ice
of Inheritance Tax Apprah;ement, [,llowance or Disallowance of
Deductions, and Assessment of Tax on Jointly !leld or Trust A6sets,"
v/CliJ lllailed to the Beneficiary on January 30, 1984. Attached hereto
dnd made a part hereof is a copy of said Notice of Appraisement and
Assessm",nt marked Exhibit "A."
4. 'J:'hat Inheritance Tax due in the estate of the Decedent
is (;G, 150.00, plus in..terest at the ap:clicabll'l statutory rates fl"Ohl
Octob.ar 13, 1981 until the date of payment.
5. That the Beneficiary is liable for the pa}ment 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 Inhe.ritance Tax Office.
Attachad hereto and made a part hereof is ,a copy of said letter and
receipt marked Exhibit -B."
"
7. That under Section 821 o~ the Act of June 15, 1961,
P.L. 373, Article VIII, (72 P.S. 2485-621), the Secretary of
Revenue is authorized to request the C,ourt to issue a Citation
directed to those subject to any duty :imposed by the aforesaid Act,
,
cO>iUnanding such persons to appear and show cause why the require-
ments of this Act should not be met.
\~HEREFORE, your petitioner prays your Honorable Court to
issue a Citation upon the Beneficiary 'directing the Beneficiary to
appear and show cause why said Inheri~ance Tax in the estate of Ule
Decedent should not be paid as required by lawI and to further
direct that the costs of this action shall be borne by the
Beneficiary.
COMHOmiEALTH Or' PEmWYLVANIA
,
,
FORI
JaMes I. Scheiner
Secretary of Revenue
CO~~OrMEALTa OF PENNSYLVANIA :
.
.
6S
COUNTY OF DAUPHIN
James L. Nelligan, Deputy Secretary for Taxation, 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 belief.
James L.
puty Secretar
For: James I. Scheiner
Secretary of Revenue
Sworn to and Subscribed
before me this
~y
19
of
I
AlV. ''''Cl 110"21
~.
" ~ '\ ,
.;JR;...... ~ t:..,..f"m......TI~
,..:..,.s,.~ VA"-.. 3i"A.Drw~'! ::w N'f\lE~
~:. t5:",.. .j.~"
....~..."'fI!.8:~.; .~~_. \ '. !P,
IlOTI CI or Ut.ln AlCI 'AI
"-N41SIlIIINT. Ao.1IotMCt 01 Dll.\l.UIIIIlIlCI
0' DC~l_ - M'U_ or Tal III c.t.TI
- _ o!O!IIT~' _ Nf..o, D!' !.~L~Hr..!L..__.
'-.....~._..._..__.-"_.._------
Ol-J,~
;':;:;':';"---":-.-"T.
. H'.T, C' ~:;':'EF
:A::a.t:
h :JA":'f CJf DtATf"l :;.1)-6l
C:AI'iIt.
:;"lQD:.l>G
....( "
_. '1~-(.;~1
~ ~ 'P' )t'j.
, :l"(''''~?''',i~,~~
',"\',
~..
~: -:
_l9illtlll
PLEASEIffTUIfN THIS'
POIlT It;IN TO REGISTER ()=.
.,LL$IFPAYIl/ENT ./JUf
.,,",'" 'C", ,'.
115/1[1. "_OK I
.C/'J J':JGEPli A~EXA
4) II "J.l~ ST
"E:HA~ICSljR3 fA l7~~~
\:~ .
~.' '. ,'if('
~ j.'
----.----,- '----.--
CUT ALONG THIS LINE .
'IJU.'._ 00 E...~.......,OO' . . 'JIlincc.. __In.. ;Aa' . , . . , ': ~ . . . . . -. . ." . ... ".'
"f""'SY,v....... Of..R.W.... 00 III!vft\r,.f _11_. Al.1.OW1INCC 01 DIUl.',," - t
· ~ .0. .321 or .~__. ._ MICI_ or "'111111
"...R:S_(,.,.. I" 05 _.___.h_ -!~NTU ~~ 011 ""'T """' -=.:.lo..."
- ,
-'"
fH-"3o-l.'
--
U'ATl 0/' ,rtc.t.Efl
:ACOB
H !)A'EO/' CUTM 0:-1)-81
. r;Ql,NTY
C\nI.1Pf~a"1:.;-:
'I,..l toO
;:~ '~-Ol21 55 ID t 1\10 000-20-")112
';;'-;-RE,.-~j;--TY.IAtCi,.~,1I.U) , I t~
-..--....-
~1fIT .. TIlIIIf ..lIT .. I 1P",
lt4'ITIITlOIo VUT%V rUE IlOAI) "CCOlMT Il1O.
"",:_"
ACJtj
1)1)2101.$
-----.. .,;
-
.'.>.,
'.._.::.;........~I"1
".
';"'..
.. 'YI'f 0' ."ttOU\/T ".1 SAVIl\IGIII CHrQ(lI\ICi I fIlIJST I
~ollA yt-.llfaa.;I$fQc"'ot<-ll6-"19'c, ..,"..,,",Oo'~~''''c~, 'C. "='='.="'-'''=
l TN( c:M1W1CA'I'f. . .,
.:, -O--:-:::;""C-;C'';;' "'---'--~c.-~'- .~::<"-'~_ "._,;:C."'"',,,. :.'.;1""":",-':: - ::~-:.".: ',;
. -.....', " ',_..'.,-
_:/0'-';
'Ii':"
.,"
,_.ooc.oo
_oc.OOO
41.000,00
.00
41,Q:90.00
,.
......
tmI.,.. .... .... ~ ,. ...
~ J -,"-.a, 1IC.... 1_._
piMa __ lII1Il ... ,. .:.4,
;~!..
.... 1 ft ... ..... I' ......
., .. ....~. MI'_
;.
~'.
,..~ e..-.
. ...... T.....
,.."..... .... - "'"
o-_~
T.._ __
T.. "-
'.. a...
~ '.. ,,-
....... .' 'a. llwo
-",
,_ llwo
....
..
.
.'.l'C~O"
. ' .00
6..11O.~
~1." '.,
___ '.Ol1,U.
.. ....... a... .. - _ ".00"';.-,- II '......
........ - ,.....,. r ,.:
.....,.. ., _u.a. _.
'.; ,""
I'TIk~T I' c~ ,~ 4~_'-'1 to Oa-l'~'4
.1 TIll AAra l"'I.ICAl~1 U OUTl.l.1tl CHI l1li
IInCllII .1t>C 0' fill.....'. ..
.' .
,~~, ,',I, :,~.;'~_~
~J'ff"-:r"f..
:":: .;' ~,\/.';:t_"'.,'
· f ..t; I>J 'f~ '..\ 0.1' 'lit ........ Jo. ~'14"TiOIIl 01 ~'1QIlAl. rmIIIt
'., " ......... -. .---- -- -..
COMMONWEALTH Of PENNSYLVANIA
DEPARTME:"T Of REVENUE
IIlv.iou'Ola-t'1
.UREAU 01 fiELD OPERA"~N$
DATE:
RE:
9/21/84
ESTATE Of:
DATE Of DEATH
fiLE NO.
Miller, Jacob H.
01/13/81
21-78-C121
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, 0$ of
this date, the estate still is not settled.
The Inheritance and Estate Tax Ad, mandates the filing of a tax return and payment of all outstanding
liabilities by a F'ersonal representative of the estate or a transferee within nine months of the decedent's death.
The Department's records sh;w 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) IPay)
, including inter"t
84
IV..r)
Accordirgly, you are directed to fUe a return and pay all tax due Including interest within thirty days
f--:-m thE' -:I-:-'e o~ this 'etter. Failt're to comply with this directive will result in a citatior filed by this DepartPJent
..,:th tho ':""t-hans' Court Division of tt-e Court of Common Pleas to show cause for your failure to comply with
ti-I! I"., .
Ti>.. l'1w provides that any penon wl-ao willfully fails to file a return required u'1de" the p'ovis'on$ of
this I>.c' shall be rerso'lally Iiab!" for.. Denalty of twenty.five percent of the tax determined to '~e due or S 1 ,OO~,
v-hichlvltr is less. This penalty is in addition to any other liabilities imposed by the Act.
District Office Telephone Number
717-783-1405
.~/'~
.-
Louis E. Reday .I
Bureau of Field Operations
Add"AU r/lDly te:
HARRISJ!URG D1STIUCT OFFICK
Dep"nment of Revenae
!lurta" of Field Operations
1846 nrookwood ~treet
II "r,.;,h,,,..... 1'/\ 17104
Craig Gordon
EXHIBIT B
."
~. . SE~JER: Complete nems 1. 2. 3. end 4.
~ Add your address In the "RETURN TO"
,pace on reverse.
l!! (CONSULT POSTMASTER FOR FEES)
t 1. Tho _log _II reqUOI1ec1 (check OIlOI.
~ 0 ShowlDwhamll1lldatecleUve,IlI ...............
I(l 0 Show 10 wham. elite. and Iddress 01 delivery .. ---c
2. 0 RESTRICTED DElIVERy...........................
(J1tt fIIIticItd dIIMty .. " CIWfId .. flItJItJtJn
tDlbtlllu"'''",.)
TOTAL .
3. ARTICLE ADORESSED TO.
Naomi E. Fishel
P. O. Box 1273
Mechanicsbur
4. TYPE Of SERVICE:
o REGISTERED
OCERTIFIED
o EXPRESS MAIL
(AIlIIya obtaln alglll"" Dladdre.." If ag.nt)
IIIave recelvtclll1.1/1l<It __......
SIGNAT oAddt"SII oAuthon'IlI IgInl
PA
17 5
ARTICLE NUMBER
o INSURED
oCOD
0790868
./ --.."",
.~.~f7'~/" )
- '\. . v'
a. ADORESSEE'S ADDRESS 1110.\<. _"" \~. c,.. (. ;. .
" .... I.""
!!l .. I..' 'c;..
C -'J
:D
Z
"
m
n
I!!
:!l
7. UIWlLE TO DElIVER BECAUSE:
.. GPO: 188N7N83
~Hl lilT 8
.
.
]
,;