HomeMy WebLinkAbout06-07-79
REV. .9(8-771
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FielD OPERATIONS
Post Office Box 2970
Harrisburg, Pennsylvania
17105
IN YOUR REPLY PLEASE
REFER TO
Mr. mowl Lalberti
Acting District Admlnistrator
1846 Brookwood Stntet
Harrisburg, PA 1n04
AtteAtiaD.: l.ea(fulVntti
,
J1Il8 7, 1979
Re: Estate of
File No:
COl.nlty of
Date of Death:
Lu1a Verner
21-78-0404
ClIIberland
7/18/78
Dear Mr. I.IIIIbert1
Enclosed you will find copy of a Protest and Decision of ~~e
Board of Appeals, concerning the estate of the above named decedent.
The Board of Appeals SlLc;tainp.d.. the Petitioner's objection.
Accordingly, you are authorized to amend the record of this estate
to conform wi th the Order of the Board.
Very truly yours,
Rtlbert L. Schrift
Section SqMtrviJIor
InheritlnCe T8x Ccatro1
:Bu:n8u of Pie1d Operations
RLS: 8r&
&M:1osuns
cc: Richard AndeDon, Ragister of WUls
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REV-383 (6-781
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BOARD OF APPEALS
P.O. BOX 1874
HARRISBURG. PENNSYLVANIA 17105
...
IR RE ESTATE OF,
Board Docket No. 905101 INB
Lu1a Grace Varner
:
File No. 21-78-0404
PETITIOHBR.
.
County of Cumberland
COlWlllODwea1th of Perm8ylvanIa
Departll\ent of Revenue
Bureau of Fl.1d Ope~.tion.
t
Oate of Death. July 18, 1978
.
Date of Apprai....erata March, 28, 1979
ESTATE'S REPRUZN'l'A'1'IW t
.
Date Prot..t Flled. May 9, 1979
Robert J. YoCUlll .
116 ~a.t: King Street
P.O. Box 336 t
Shippensburq, Penft"Y1vania 17257
Examinerr WilliaDI R. McCaffzey
Decision Mailing bate.;~:; '/"'1'
",""I { U;:;
'rACTS
The Protestant states that: the executor of the estate filed the
InherU:ance tax return including, on Schedule l!:, People. National Bulk
of Shipp41nsburg checking account. nuaber 56-004-9. In preparing t:he
apprai8elllent, the COllllllonwealth'. appraIl!1er faile<l to include the VlIl.ue
of the checkinq account. '!'hi. action bas the effect: of declaring t:be
checking account free froa inheritance tax.
DISCUSSION
The estate responded by lette~ dated May al, 1979 aqreeinq 1:ha\t
'the subject: bank account: should be included in the apprabelllellt: tor the
eatate.. The estate does not: aqree, however, to pay intere.t and penaltie.
8Inoe the mistAke was made by the Colllll\()nwea1 tho
'!'he Seot:.lon 717 o~ the 1961 Code makes no prOVision exCUlJlng intereat
were the CoDlMOn_alth has unreasonably delayed IlIaking an aase.s.ent of
tax.
~
,
.-
... ..
.
Lula Grace Varner
Board Dock.~ No. 905101
-2-
ORDBR 0'" '1'HE BOARD
...
Accordingly, j,.~ 1s hereby, ordered t:hIl~ the CoI.Ialomfealth
probat 1. auatained.
Accoun~ nUlJ\ber 56-004--9, in the naae of Harry V~er or Lula
Varner, .t;. the People. Nat.1onal Ilank ot Shlppensb\1X'C], 1s to be lncl_eel
on the appraiMJIl8D1: filed March 28, 1979.
FOR THE BOARD or Al?PBALS
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