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HomeMy WebLinkAbout11-08-78 - , 4 REV. f9 (8~771 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS .Post Office Box 2970 Harrisburg, Pennsylvania 17105 IN YOUR REPLY PL.EASE REFER TO Richard E. Anderson Register of Wills Cumberland County Court House Carlisle, PA 17013 Novenfuer 8, 1978 Re: Estate of Joseph 1. Yeager File No: 21-78-0290 County of CUmberland Date of Death: 1/3/78 Dear Mr. Anderson: Enclosed is a copy of a Protest filed in the above named estate. November 2, 1978, Allen S. Mengel, Assistant Attorney General, Board of Appeals, advised the law finn of Placey and Wright that the Protest has been Sustained. Accordingly, you are authorized to amend the record of this estate to confonn therewith. Very truly yours, a:'~ / Robert L. Schrift, Chief Inheri tance Tax Division Bureau of Field Operations RLS:sra Enclosure ---- ~:~-,~:....... ~,." ~;'. . . ... .. ~Jr.- ~..." e~~ '~.. ....t L. "'~ \~ }.......:-J............... '. ;(. - .l" -'- -....' ., ~'. .." . ,'(_ r.-. ..0- ..-:~ ^ ',;'~::r;;:. .l;lt._ ..:1.', .. .~... ._ ",'" . '", :t ./ i /> :0.;".: - ~ . ~ . " _!. _ '.~'" ~.' ~ .~ '.. ",>, .~,.~ ""fi . .~.\>~ ~~. .''''...... ,;;._._ ...._. ;,-~..;" 'd' ,~.;.~, .....'" .. "'- '-," , ~,' >~. '. ... '- ~ - ;~""-"-...--.,.;;......~-~':.~~;<-~," .....~~: "".. .-:'~~...,;; . /-.0-.':-~:~....~~' ...-.~. . . ~_ ~_: ,,'~ '.'., ,~'.::.."", s,,"_ ..p .....,.......... ..',~ t .'/~.': ",," ~~ "'.. .~. ~ :,~ _ ... _ . -il.;.:~. -t.>:"-;"."'~~ :". ~.~ .:;, - . .' . ..,,;~ - ~'l"-'-"~ . - -i ......~:;j: ...~".-~......... :"):". _...,",4. ~"f.'~ 4'4':-' ''''. "'....1.~'.... -~~.....!- .T:2.:~...,.;_.L.i.......:,....~......,."..:.J,:.',....-:...:':~~~). N<O:~~:;~ '1978 .~~~:" ,'t ,:;'..., ~;;",,;: <' ':~1 :;:,r" ~_..--'__'~_. _,...,''--..... .~; " .. ." .;_:~" .....,-,F of" _,. ,,,",~...;,..'....:..... ~.~~.-'l,.,t1:~t];f,:~,~;";;";' ~5'-~::~t. >".1_'.\" ':;." '; ':~;;~;.,~.,~:-~.f::'; ~;:;" '" >'. ,,' :1'i,~:.t '~:'.; f. "';:';~,~:f." -.:';/" t '~.',-..~,:~,..;,',....>~t~~~. ~", "; '. r ';;>-,'^" :~~;~'~ :~.-: ~~ ... , ~ ~... ... ,"" . .. .~' ~"'-$' .'~.;..: .~. '.:. ~,~. ..~.:t:- ""'7.... ~).. '~,,, _:, Placey and.-'Wr1ght~ . ._..../.. 0: ~" .\ '~~.' ~j ".>~ ~ '. .... -li ~ r:~. -.; .,.. ......,.,.. . c~;~-", -l.._-!-}:\,..~,r..,,: ~- ~.~.'7"" :~..V~"A:. ......',.-..., "". ..t.. -"_ ,"'" __. "'''~ 'L<, 'At:. ,t.-o~,.n.ey.s. ,~a. t.-.",:..La, . w..'.... ., ...... ." . .-a." ...:, ' ~...., '.. '... '.-<,y,' ~, --. _ __ 1. ...:.... ". '* .~"...~,~,~ ~ .l~~,i...l.:t._ . -r-~'.:. ~'.~ j'... ,( ;...232N,o;th~Second~_Street . .""", ""_. '~..~...._' ";_'~~~"" -.;. :t._,"".~_'t-... ~M.. ~~..~. '" . ~aa:rriEiburg, Pennsylvania 17108. ' ........ )" '... ,~' ~ . ,.. ..c.' ~ ~~. - - ~ p.. -.- t -;.:,.~~.~: .44 .t....... .... .. .. 'k ~:;:.. ~_ 'y .~ ...~; .. Esta't.e of J~~eph L'. ~~a9'er' .~.._, ,,'; .~ ;-'''tc'",''<~ .~,,~ ".l..~~_ ". '~, File .140: ,_. ~_ 21-.?8~_02,i90,..Jt1f ~l~':{'" .... ~~-~_. ",~" .~"'"'.;.;:-" <>t.~'.',:~,...::~.~._ < -"t..... COunty of~..,Cmnberland')'T..~T-'" .,.,,,,. J' k "'---i.t "f -- .... ..- '..: 4l-',...; ~:t.:_,~',.,~ ..t...... '''S:'...~:''._,j ,".l'~;~ .... ..... ,;.o;t h' -~ '1.' .~ 1 ..' '.. .~\.... .,~ .' '~i>"'.~-r ~~'..,.....,i. . .~.'l __".4-., ^" " .'1helnheri tance Tax Protest , Soard' of the' PEmnsy1 vania ." '. .~. :- . Department Of . Revenue met ohtbei3ist qay of' October .1~78, 'ilrid .....'.. .:~ :h.'!~' considered the Protest filed in 'the above'estate. '!he decision; .' 'n; of- th~ "i3.oa~d.' ;follows.:, . ....... I~ T ~- i- ~ - ..." }."" '.;' .".' ....1!-":.:: .,~ ~ .__..,.... ( _" ~ '''_~ .. .....__\~.II',':-J.~<+"';... .' -:". _ " .. 1 ,The po~?~~~l~P~Q~~~t"fiie~AuCJUit '1'6, t~?78:.iS ~~tal~.ed::,..::::..,. of i The.family exemption is stricken from: the Statement ofrDebts. and '>, " , : .~ Deductions. /:-~..~< -' ......,. "'",,' - oi" '''v.'~ . -" " ,:!__' .,,,:<;'_. ~ . p. t,;f' ~ .....-+; ~.~ ;:}i ~ ~ "'.... ;t'.I/t.-~ ""'.' .... 4', ~ _: ,'^ '.~:;" ..... "~I'.. ~... ~,.",,... ,.,.r..;.';"'~ l' ~" . ___... . . . . ~... ,- ..;. _~ ~:4\.~~,... ..." -.-:~!:'~> ~:'.i . ;~.:;;.._, ;'~,;~;..~~..' . <.'. ~ .~. .l_ -...... ,..~ ;-'" .' .~,. ,,:If'you are not satisfiedwitli..the decision of the Department of ' .. , 'f;'.; ~'Re've~u.;' ~n.l!- pro!,es~,. an,' a'pp';,ii~":inay'b;;' fl1edto th;'-coli'rt wi ti\ln 'sixty <~:'I<:' ...' ,,(60)' days after receipt of,the 'decision 'letter..' ~,Section 1003 of,the '.,.- . --', ,~~ ; ,,~..., . .. ", " ~ . Inheritance. and' Estate' Tax. Act of 1961. <,' .,'." ,"-' '. ."..r . .... - ". ~v. ~ .}>'-.~ ~ ..' .1,,<" ;.., , ",I ' . ~:;;. ;..~- 'j~~..~. ~ . . . ~ '1, "-'f '''-'. "-f' .....',P~.... :.:~' .'::l"'" ""-_' ..., TO :, , . '- ~c.:.. ", ., , .~ ,-:. --- II',.... , ,~ ~ - _" ,,>t. ;/~. Jr, -.,,\.... ',,# . .' ,:d ~ ....'" . . 1'. , . . ~- ,. 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""..""'t_,;:....; i ,,"';"1- ~ -, ~ .~ -:~. ,+ 'l".- .,.' t'" . . . , ..,-~ ~ ."~. -..:,,'''1: ~ ~ -.- ~,., '"' ',"" .,.. \',,' ~.~. ..~.""'-' ... ""'-'......... ~... -01.' . ..'.. __~:~~",., . ..'. , . __ .. .. '~ '.., :_... ..i~, ,...... '~.I~,. .-*.~<~ ~ r '.,. .Ji;~~ ....\.1 ... - ,-,,~'''p. '" ',~ .,\~. (..: . 4'~.:"j.-' ~ ~ 1!-' . ,. ,}'. ',~ ~4 ~ ..' __, .~.,~ ~5' ':f& ,'!~~:-.;' ~,<;~. ..~~ ...._"r. :;,.U'-=f~V;: "-~ -...... , . . . ;'. ,.~~-: '-7 ~.~, .' ..... '. :1:.' .' . " " . .......,,'l' ";;", ""i,~., .. " , ,,'I:. ,., ... ~... \. ' .1 t.~. .,. ,;r.,,, " '.- .; ~ <.. '. .. ',..; . .,\.i'. H .. , . p -<I,'", .',.. / -.....- . ..,.; ....... , -'0' ,.- "7 ~~~:-->': ~~,~.?;.~;:f~~.::~~,,~;{~~_ .\-' ;':.:;';" ~;,. .."',/'. ."" " ,,~.. " . ". .. .t ~ 'f, ' . " ::-.",:., lIli-"'( <- , , ;'.' ";:~''''''I ..-.............. '" ~-~~-. )". \, ~-j 1, ; ~'.;;-~;. "-ll, ".,'" .' . " t".'.," ....,~.. , .;',.. ;'I-".~" -:.~l~ /;'" ~ ;.~. v \....~~.:;:_'i.,. . ~/'. , ::~"::,..': .~ a:: ", ... . t: ~.J..",,' ~ ,~. '" '. ~ ..,. ~. ..... ~ ;.. ~:',f . , .. or, ~,_,~ -t., '. , " .. ',' ~ " .~- '. '. -, J , . ", I'" ... ,~ '" '"'~ ~ -- ~.' ;-''1 , .' , ., ;. ~ " ". ~., .. . ,,.;0. ~ l' ", ,," I :,i_j- ~'1 "..'f; ...... . '''. :"'-j.-'.' ,. ":". ,.;" '.~ ". .: :!. -" ~" .....,.. ' 1'-'" .. "{. ':'~, ,'-^ . ,~. ,'{: .' . , . '.,., ,J ~ ..- *' COMMONWEAL TH OFPEHNSYL VANIA . DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS ..' Post Office' Bo'"2970 . Hotriiburg, Penn$y.l,van"ia' . '. 17105..... . '. ' . "'., '. . R_EV. 19 {a~77t " Depart.nErit :'of"'~venue .,.,."~. . Legal Bureau . . . .', . Inheri timceTaxProtestBoard P. O. BoX 1874 :~. .. . Harrisbmil, PA 17105 . . , '. - ' . . .N'--,,(OU~REPL.y'.P~EASE' . . REF'.E.R TO " . .<' ,,-~" . -, ,.' August 16, 1978 . . "-~ " Re: . . . . . Estate.of Joseph L"Yeager . File 'No :' 2h 78-0290 '. . Coun:tyof Cumberiand . . . .Da~of Death:, 1/3/78 "., '-'. . -,-' .,.,: ,. GentleJOOn: .' ",. .... ",.r. .' . , . '. ',~ ,..... . . . . . - .' . -.. ,-" '. .." . PuriuilnttoSectiool001(1) of the Inheritanci:imdEstateTaJC Act of 1961 ,aProTEST is fi1edagainsttheaction.or:~e Register 'of' . Wills allowing.1i deduction ,for the fami1yexemptior(q1aimed in the estate of the abo"'e naireddecedent.' . .. . ., ~': . ,"' .'. " ;" . ", .. ~ . .', "'--, --' ,.- . .) . PTCtestawcontends ,that the Register o:f"Wi11s'erfedln. apptpVing '. the family exenption whicl1 was claimed by the decedent!ssister';~ry' C. ..... .. . : Yeager, since the sister Was not e1igib1eJo claillLthe~xemption';':'" ...... section 3121 of the Prpbate, Estates,and'Fidticia:riesaxte:'(20Pa".;'5., . II 3121) provides that the spouse of the deeedE!nt: or if there be no.:"., . . spouse then such Children as aremenbel'$ of the SaJre houSehold as~e. . decedent, or if there' are no children, then'theparentor parents of . . tl:1e gec;edent as are members of the s_hOuseho1d as the decedeilt'ID,:iy . retainor claim as an exemption assets valued in the sun of $2,000.00. No person, other thanaspcuse, children or parents of the decedent may . claim or retain the exemption. ....'. ", .... .',. . .'" '. . , . .... ". . . .'- .'. ',.... . . , . . Sineethe decedent r S sister, Mary G. Yeager is:~cii:e1{gib1e to. ,.' . claim.or retain . the : family exemption ,the exemption . does . not; in/fact,'" exist; Therefore, the' exenption caimotbe taken asa deduction for. . inheri tance tax pUIposes. . . .. '.' . , " . '. i.' ,. - ~.' >'.' ...,., ~ :",\' .-:, :. . j:':.' ,,' . " .. .' , ..". '.. . , . ";' ..~ .:. " "; .--r,'"' ,:.1, . "': "', .' .\ .. :', ',' ,:,' ..,. i " . ~', ' . " "".-.-., ", ;" ,-.;,' ,",'" , . f ",', . ,>~. i:. ._," I .,. .... " ,'" . ~,,' ,::. Inheritance Tax Protes1:>Board Augus,t 16,1978' Page Two ..' ' ~ .. . . Estate of Joseph'L. Yeager FileNo: 21-78.:;0290 . , < ". r';- ",-,' C'",," . " '- ....- . . -, ", ,....1.. ,',..', ',': .' .' " ''',,_,-", """.--,-"'< ,-': '", ", . -." . . Accoroingiy,We cOntend that the'fiuiD.1y eicempd.onshou1dbe; stricken from the' list of approved ~ductions, thereby reducing the total allowable deductions in this estate to only $2,220.00., ' , ., A .' . . ,. ,-~ .' . ". ;.:" ,.,.," . I,'" RLS: sra .', cc: ,MaryC.,Yeager . 145 E: Pomfret street carlisle, PA .'17013 . ec:Placey and. Wright . Attomeys~at-Law ' 23~ North SeeondStreet . . Harrisburg, PA'17108 ee: Department of Justice -'~ ~~- ~-----. ,- - . . '.. Veryttuly 'yours, ',." "/~.;4'.'?X"v";?~'" .'.#~v ./'~.~,;,~. .... ...'.... ,/C/.:", ~ .' . ~ . . <_/'''C...: ."., ...c..,6. ,- .' .' . . . . RObert L. Schrift, Cliief, '. . . Inheritance Tax Division '. Bureat;,of Field Operations ,",- "-, ,",<' '. : :',,~:-.i "~ r,;' ",'j. ... -:~;-'. i". .," -~"" '-'.' : ,. ",< ., : ,. "." " :. .:;:1' ., , , ' . ",., ",..'-'" .. ,.' ., .j ".-,' -".