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Home My WebLink About02-0505 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~0V:> *' P~ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS DATE 05-13-2002 ESTATE OF FARINA MARION DATE OF DEATH 01-10-2001 FILE NUMBER o::J.l-t:).':>-O~ COUNTY CUMBERLAND SSN/DC 172-01-7166 ACN 01131984 RH-1U4 EXAFP U2-0D) M JEANANN 2022 ASHLEY DR SHEPHERDSTOWN . 1( Allount Rellitted WV 25443-0000 . ,",. MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1604 EX AFP (12-00) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 05-13-2002 ESTATE OF FARINA MARION M DATE OF DEATH 01-10-2001 COUNTY CUMBERLAND FILE NO. ADJUSTMENT BASED ON: S.S/D.C. NO. 172-01-7166 PROTEST BOARD DECISION JOINT OR TRUST ASSET INFORMATION ACN 01131984 FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0950279631 TYPE OF ACCOUNT: () SAVINGS (X) CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 03-27-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 104,257.50 0.500 52,128.75 .00 52,128.75 .45 2,345.79 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 05-28-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,345.79 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 104.45 TOTAL DUE :> ."~n .,,. . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I I") -60 _ / , BOARD OF APPEALS DEPT 281021 HARRISBURG, PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE JEAN A PUGH 2022 ASHLEY DR SHEPHERDSTOWN WV 25443 IN RE ESTATE OF: MARION M FARINA DOCKET NO, : 0125372 TAX TYPE: INHERITANCE APPEAL TYPE PROTEST FILE NUMBER: 700294958 ACN: 01131984 APPRAISEMENT: 09-11-01 PETITION FILED: 11-15-01 EXAMINER: DONNA E. AUMENT Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email: daument@state.pa.us MAILING DATE: APR 3 0 aJal DECISION AND ORDER On September 11, 2001, the Department issued appraisement and assessment ACN 01131984 to notify the Petitioner that she was responsible for the payment of inheritance tax on one-half of the date of death balance of Allfirst Bank checking account #0950279631. Petitioner contends that, since she had deposited her own funds to the account so that the decedent would be accepted into a nursing home, there should be no inheritance tax liability. Petitioner points out that she has already paid federal and Maryland state taxes on the funds which she had inherited and has, in addition, paid tax on the interest earned by the account. The execution of a joint tenancy contract which provides that all monies are payable to either surviving party is sufficient to establish the Commonwealth's right to the tax. The Pennsylvania Supreme Court in Estate of Brant, 463 Pa. 230 (1975), held Page 1 of 2 - MARION M FARINA BOARD DOCKET NO. 0125372 Page 2 of 2 specifically that joint accounts created purely for the convenience of the creator are taxable, "thus entirely eliminating the issue of convenience accounts from inheritance tax law." Therefore, such accounts are taxable in proportion to the number of joint tenants in accordance with Section 2108(a) of the Inheritance and Estate Tax Act of 1991,72 P.S. S 9108(a). In this case, the signature card/contract for the account clearly sets forth that, if two or more owners' names are shown, the account "is established as joint tenants (owners) with right of survivorship." Therefore, the Board cannot consider Petitioner's parol evidence regarding the intent of the parties. As the account was held as joint tenants with right of survivorship, the Department's assessment of tax on the decE?dent's share of the date of death balance was proper. ,~; , Accordingly, it is hereby, Ordered that the protest is denied. The appraisement and assessment shall stand as filed. FOR THE BOARD OF APPEALS A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS:1-800-447-3020 (TT ONLY) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1712B-0601 REV-1 152 EX(1 1-96} RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT PUGH JEANANN 2022 ASHLEY DRIVE SHEPHERDSTOWN, WV 25443 nnnn told ESTATE INFORMATION: SSN, 172-01-7166 FILE NUMBER: 2102-0505 DECEDENT NAME: FARINA MARION M DATE OF PAYMENT: OS/28/2002 POSTMARK DATE: OS/23/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/10/2001 NO. CD 001227 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $2,450.24 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: JEANANN PUGH CHECK# 2837 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS $2,450.24 MARY C. lEWIS REGISTER OF WillS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 260601 HARRISBURG, PA 17128-0601 JEANANN PUGH 2022 ASHLEY DR SHEPHERDSTOWN -- -- - ~ l- 0;2. - 50'5" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN WV 25443-0000 *' REY-I'04EKAFP112_00) 05-13-2002 FARINA 01-10-2001 CUMBERLAND 172-01-7166 01131984 Arrount Remitted MARION M tlSo. ;;< MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 - ,~~ - Mitt pug, vavl/. t'~ Vi\/vZ54r ZOzz d~.t(IUn ~ ~4'It'" ......--:::-;.....,:. ~vU, _";\ @~' i\A;~J ' ';',~ ,. , " ;~ - ':""C;;"";..JL e>!'_CCO ~W- ~ ~c. .e".4 ~ };J/f /7013 --...'\..)\. "--"/,;$.;.1 '\.''?f"..),L,-' '111 ,,1l.,,1Il II 1\,,,1\,,,\, ,," . 1",111",111""" " - - -- I ..~, , -c' C. ," / \- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-1601EXAFPIDI-D2J JEANANN PUGH 2022 ASHLEY DR SHEPHERDSTOWN DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-26-2002 FARINA 01-10-2001 21 02-0505 CUMBERLAND 01131984 MARION M Amount Remitted WV 25443 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiEV=ir.'iWEx--AFP--foFo2r-----.....--iNifERITANCryii'if-sTA-fEMEtiy-b-F-iic-couiif--.....--------------------- ESTATE OF FARINA MARION M FILE NO. 21 02-0505 ACN 01131984 DATE 08-26-2002 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELDW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-10-2002 PRINCIPAL TAX DUE:.. 2,345.79 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-23-2002 CDOO1227 102.53- 2,450.24 TOTAL TAX CREDIT 2,347.71 BALANCE OF TAX DUE 1. 92CR INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 1.92CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J