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HomeMy WebLinkAbout01-14-80 IN 0: BSTATE OF ETHEL V. llUPP . . . . . . . . . . . . . . . . IN TBB COURT OF COIIIION PLEAS OF CUIIBBllLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION B8TATB NO. 12-78-345 OllDD OF COUllT AND NOW, thisJ3 day ot Noyember, 1979, upon consideration ot the within petition and on motion ot George B. Paller, attorney tor petitioner, the prayer ot the petition is granted and a cita- tion is hereby directed to be issued directed to the Department ot Revenue to show cause why the appeal ot Faraers Trust Company, Administrator ot the Estate ot Bthel V. llupp, trom the Board ot Appeals dated October 12, 1979 should not be allowed and the de- cision ot the Board ot Appeals reversed; and A hearing shall be held on the appeal in Court Room No.3, Court House, Carlisle, Pennsylyania, on the /yZ'iday ot~. 19~, at r:3ti o'clock,4-.M. Notice ot the hearing including a copy ot the petition and order ot court to be given to the Depart.ent ot Reyenue by certitied mail, return receipt requested at least 10 days prior thereto; IT FUllTHBR APPBABING that Robert llupp, one ot the parties in interest, is not sui juris and has no guardian, trustee or other appointed representative but has a brother Paul Rupp, the said Paul llupp is hereby appointed guardian ad litem tor Robert Rupp; IT FURTHER APPEARING that prosecution ot the appeal will not alter or attect the intestate shares ot Lester P. Rupp, Paul Rupp or Robert Rupp, notice ot the hearing including a copy ot the petition and order ot court, may be given to them, including the guardian ad litem, by ordinary mail at least 10 days prior to the hearing. Sd /06, ~ 9~~ ~ @,,::r. IN RE: ESTATE OF ETHEL V. RUPP . . . . IN THE COURT OF COMllON PLEAS OF CUMBERLAND COUNTY, PBNNSYLV ANIA ORPHANS COURT DIVISION ESTATE NO. 12-78-345 . . . . . . . . . . . . PETITION RE: APPEAL AND REMOVAL FROM DEPARTMENT OF REVENUE This Petition of Farmers Trust Company, Administrator of the Estate of Ethel V. Rupp, by its attorney George B. Faller is pre- sented pursuant to the requirement of Rule 101.6 (INHERITANCE TAX APPEALS) of the Orphans Court of CUmberland County and under the authority of Sec. 1003 of the Inheritance and Estate Tax Act of 1961, June 15, P.L. 373, 72 P.S. 2485-1003 and respectfully sets forth: 1. By deed of Elizabeth Hurst Collins dated December 7, 1943, and recorded in office of Recorder of Deeds for Cumberland County, in Deed Book "T", Vol. 12, Page 42, Lester p. Rupp and Ethel V. Rupp, his wife, became owners of property 42 West Main Street, Mechanicsburg, CUmberland County, Pennsylvania, as tenants by the entireties. 2. Lester p. Rupp and Ethel V. Rupp, by agreement dated September 7, 1972, and recorded in office aforesaid in Miscell- aneous Record Book No. 200 at Page 916 sold said property under installment agreement of sale to Charles W. Stoner and Dorothy T. Stoner. 3. On June 13, 1977, Lester P. Rupp and Ethel V. Rupp, to- gether with Charles W. Stoner and Dorothy T. Stoner, conveyed said property to Charles W. Krewson. 4. At the settlement for said property a check was issued by First Federal Savings & Loan Association to Charles W. Krewson for tG~~ 10S CAGE 918 $21,109.96 and endorsed by Charles W. Krewson to Lester p. Rupp and Ethel V. Rupp which check represented the net balance of the pur- chase price pursuant to the agreement of sale set forth above. 5. Without the knowledge of Lester P. Rupp that check was further endorsed by Ethel V. Rupp and deposited in her individual account in Cumberland County National Bank and Trust Company at Mt. Holly Springs, Pennsylvania. 6. No part of those funds were ever received by Lester p. Rupp. 7. Ethel V. Rupp died April 6, 1978, intestate, survived by Lester p. Rupp, her husband (as well as two sons mentioned herein- after) . 8. Your petitioner was duly appointed administrator of the Estate of Ethel V. Rupp. 9. Lester p. Rupp filed claim for $21,109.96 on the basis that said amount constituted entireties' property and hence that he is entitled to the full amount. 10. Your petitioner entered that amount on the statement of debts and deductions which was filed April 9 with the Register of Wills of Cumberland County. 11. On April 20, 1979, the Register of Wills of Cumberland County approved the statement of debts and deductions including that amount of $21,109.96.' 12. The Commonwealth of Pennsylvania under date of May 29, 1979, filed a protest with the Department of Revenue as to the allowance inter alia of the sum above mentioned which protest was filed pursuant to Sec. 1001 (1) of the Inheritance and Estate Tax Act of 1961 above referred to. -f.r:.-: 10G f'r,GE 919 . , 13. Your petitioner as administrator answered the protest and filed information to support the allowance of the amount in question. 14. The Board of Appeals of the Department of Revenue under date of October 12, 1979, filed its determination which inter alia sustained the protest of the Department of Revenue as to the sum of $21,109.96, further ordering that that amount should be stricken from the statement of debts and deductions. 15. Your petitioner as administrator verily believes that the Board of Appeals has erred in the disallowance of the sum in question as a deduction. 16. The parties in interest in the Estate of Ethel V. Rupp including those not a party to the record are as follows: Commonwealth of Pennsylvania Department of Revenue Lester P. Rupp, husband of Ethel V. Rupp Paul Rupp, son of Ethel V. Rupp Robert Rupp, son of Ethel V. Rupp 17. Robert Rupp, son of Ethel V. Rupp is not sui juris in that he is mentally deficient and is presently being maintained at Pennhurst School. Robert Rupp is not a minor but he has no guardian, trustee, or other appointed representative. 18. Other than the amount of additional inheritance tax payable if this appeal is unsuccessful, prosecution of this appeal will not alter or affect the intestate shares of Lester P. Rupp, Paul Rupp or Robert Rupp. 19. Farmers Trust Company as administrator of the Estate, being not satisfied with the decision of the Department of Revenue -3- iiU' '.: -i fJ)r~ il~i'r: C)'YO " "".. .,.'" "'" tJ'Hh.. ''''N . . ,.. ' . upon the protest, hereby appeals to this court in accordance with Sec. 1003 of the Inheritance and Estate Tax Act of 1961. WHEREFORE, your petitioner prays your Honorable Court to award a citation directed to the Department of Revenue to show cause why the appeal of petitioner should not be allowed and the decision of the Board of Appeals be reversed. ~~ George B. a11er - Attorney for Farmers Trust Co. Administrator STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND . . . . SS . . . . DENNIS C. CAVERLY, being duly sworn according to law, deposes and says that he is Senior Vice President and Trust Officer of Farmers Trust Company, Administrator of the Estate of Ethel V. Rupp; that he is authorized to make this affidavit on its behalf SUBSCRIBED and sWGrn to before me are true and that the facts set forth in the and correct. ",; '::::':~"Lorl) ,.. ,.i.=r: " IX ~ . {~~~~:~~~~~i, . , ,~,.:n.'bI '. '.,......~ ".~'., . . >., ,,:....c;~. ,. ".." .... .. -;- -J '. _' '".. ,-: ....,.- .'\,.. '~.' "'.~..'. ~::'.~~,;;,~J:I~~:~'.:.-" day of November, 1979. SHIRLEY P. CLEVENGER My Commission Expires M",ch I, 1980 C.rlb!e, Pa. Cumbaland County ea~.( 1000 rt.r:t: qq1 ,,(J v",", '