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Home My WebLink About10-07-05 r COMMONWEALTH OF PENNSYLVANIA p~PARTMENT OF REVENUE , . ~ . , , , INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 . _"' '.," .: r I . ~> \J PATRICI J SlAT(CK 32 HAZEl CIR MECHANICSBURG PA 17050 CUT ALONG THIS LINE REV-1604 EX AFP (03-05) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 09-21-2005 MITCHEll 05-20-2004 21 05-0448 CUMBERLAND 194-09-2345 04136237 Amount Remitted JACK C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WIllS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 --+ RETAIN LOWER PORTION FOR YOUR RECORDS +- ------------------------------------------------------------------------------------------------------------------------------------------------------------------ REV-1604 EX AFP (03-05) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 09-21-2005 ESTATE OF MITCHEll JACK CUMBERLAND C DATE OF DEATH 05-20-2004 FILE NO. 21 05-0448 ADJUSTMENT BASED ON: COUNTY S.S/D.C. NO. 194-09-2345 BOARD OF APPEALS REFUND JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACN 04136237 ACCOUNT NO. 9600017758 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST (X) TIME CERTIFICATE DATE ESTABLISHED 09-20-2003 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 17,013.95 1.000 17,013.95 .00 17,013.95 .15 2,552.09 TAX CREDITS: 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." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-17-2005 CD005333 30.07- 2,582.16 TOTAL TAX CREDIT 2,552.09 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE ._00 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), ,rJ\ YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) L-J' . BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRIS8URG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS REV-1604 EX AFP (03-05) PATRICIA SLATICK 32 HAZEL CIR MECHANICSBURG PA 17050 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 09-21-2005 MITCHEL L 05-20-2004 21 05-0448 CUMBERLAND 194-09-2345 04136238 Allount Rellitted JACK C 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 (03-05) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 09-21-2005 ESTATE OF MITCHELL JACK C DATE OF DEATH 05-20-2004 COUNTY CUMBERLAND FILE NO. 21 05-0448 ADJUSTMENT BASED ON: S.S/D.C. NO. 194-09-2345 BOARD OF APPEALS REFUND JOINT OR TRUST ASSET INFORMATION ACN 04136238 FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 7100022918 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST (X) TIME CERTIFICATE DATE ESTABLISHED 01-24-2002 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 23,850.22 0.500 11,925.11 .00 11,925.11 .15 1,788.77 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 (-) 05-17-2005 CD005333 21.07- 1,809.84 TOTAL TAX CREDIT 1,788.77 BALANCE OF TAX DUE .00 INTEREST AND PEN. .01 TOTAL DUE .01 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $I, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE , , INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS REV-1604 EX AFP (03-05) PATRICIA J SLATICK 32 HAZEL CIR MECHANICSBURG PA 17050 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 09-21-2005 MITCHEL L 05-20-2004 21 05-0448 CUMBERLAND 194-09-2345 04136239 Amount Remitted JACK C 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 (03-05) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 09-21-2005 ESTATE OF MITCHELL JACK C DATE OF DEATH 05-20-2004 COUNTY CUMBERLAND FILE NO. 21 05-0448 ADJUSTMENT BASED ON: S.S/D.C. NO. 194-09-2345 BOARD OF APPEALS REFUND JOINT OR TRUST ASSET INFORMATION ACN 04136239 FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 755261224 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST (X) TIME CERTIFICATE DATE ESTABLISHED 02-15-1995 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 4,400.40 0.500 2,200.20 2,250.00 .00 .15 .00 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 (-) 07-15-2005 CD005585 .00 337.78 08-08-2005 REFUND .00 337.78- TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE , . INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS REV-1604 EX AFP (03-05) PATRICIA J SLATICK 32 HAZEL CIR MECHANICSBURG PA 17050 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 09-21-2005 MITCHEL L 05-20-2004 21 05-0448 CUMBERLAND 194-09-2345 04136240 Allount Rellitted JACK C 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 (03-05) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 09-21-2005 ESTATE OF MITCHELL JACK C DATE OF DEATH 05-20-2004 COUNTY CUMBERLAND FILE NO. 21 05-0448 ADJUSTMENT BASED ON: S.S/D.C. NO. 194-09-2345 BOARD OF APPEALS REFUND JOINT OR TRUST ASSET INFORMATION ACN 04136240 FINANCIAL INSTITUTION: WAVPOINT BANK ACCOUNT NO. 700034848 TYPE OF ACCOUNT: () SAVINGS (X) CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 12-01-1997 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 10,044.01 0.500 5,022.01 .00 5,022.01 .15 753.30 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 (-) 05-17-2005 CD005333 .00 96.11 07-15-2005 CD005585 14.00- 671.19 TOTAL TAX CREDIT 753.30 BALANCE OF TAX DUE .00 INTEREST AND PEN. .19 TOTAL DUE ~~9 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYI1ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU I1AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORI1 FOR INSTRUCTIONS.) .. BOARD OF APPEALS DEPT.2eI021 , HARRISBURG, PA 17128-1021 COMMONWEALTH OP PENNSYLVANIA DEPARTMENT OF REVENUE PATRICIAJ SLATICK 32 HAZEL CIR MECHANICSBURG PA 17050 IN RE ESTATE OF: MITCHELL JACK C DOCKET NOS. : TAX TYPE: APPEAL TYPE FILE NUMBER: ACNS: 0513707 through 0513710 Inheritance Refund 2105-0448 04136237 through 04136240 5/9/2005 7/21/2005 DONNA E AUMENT Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email: daument@state.pa.us September 16, 2005 APPRAISEMENTS: PETITION FILED: EXAMINER: MAILING DATE: DECISION AND ORDER The Department issued the subject appraisements and assessments to notify Petitioner that she was responsible for the payment of inheritance tax at the 15% rate with respect to the certificates of deposit and checking account titled in the joint names of the decedent and the Petitioner. Petitioner paid the tax due and requests a refund on the basis that she was the decedent's wife. The issue of whether a common law marriage existed remains an often litigated question. Because courts have regarded common law marriages as a fruitful source of fraud and perjury, to be tolerated but not encouraged, the law imposes a heavy burden on one who grounds his or her claim on an allegation of common law marriage. Manfredi Estate, 399 Pa. 285,159 A.2d 697 (1960); Waaner Estate, 398 Pa. 531,159 A.2d 495 (1960); Baker v. Mitchell, 143 Pa. Super. 50,17 A.2d 738 (1940). This is especially so where one of the parties is dead and the claim, so grounded, is to share in the distribution .. MITCHELl JACK C BOARD DOCKET NOS. 0513707 through 0513710 Page 2 of 3 . . of the estate. Manfredi Estate, supra; Baker v. Mitchell, supra. To find a common law marriage existed, the Board deems it necessary to review the elements required of such a marriage. "A common law marriage must be created by an exchange of words in the present tense, verba de praesenti, spoken with a specific purpose that the legal relationship of husband and wife be thereby created." Com. v. Smith, 511 Pa. 343, 513 A.2d 1371 (1986), cert. denied Smith v. PennsYlvania, 480 U.S. 951. A contract of common law marriage does not require any specific form of words; proof of an agreement to enter into the legal relationship of marriage at the present time is essential. Stauffer Estate, 504 Pa. 626, 476 A.2d 354 (1984). However, since the present tense words are often difficult to prove, there is a rebuttable presumption of marriage when two absolutely essential elements are conjoined and co-exist: constant, as distinguished from irregular or inconstant cohabitation, plus reputation of marriage, which is not partial or divided but broad in general. Rees Estate, 331 Pa. Super. 225 (1984). However, a finding of marriage based upon reputation and cohabitation alone is one of necessity to be applied only in cases where other proof is not available. Cohabitation and reputation alone do not create a marriage, but are mere circumstances from which a marriage may be inferred and rebutted by other facts and circumstances. Canute v. Canute, 384 Pa. Super. 60, 557 A.2d 772 (1989); Steadman v. Turner, 357 Pa. Super. 361, 516 A.2d 21 (1986), appeal denied 515 Pa. 624, 531 A.2d 431. The fact that a decedent and a putative spouse had filed separate, rather than joint, federal tax returns and selected the filing status of "single" has been found to manifest a lack of intent to be married. Gavula Estate, 490 Pa. 535,417 A.2d 168 (1980); Corace Estate, 364 Pa. Super. 269,517 A.2d 1058 (1987). Inconsistent statements are also a sufficient basis to refute the presumption of the creation of a marriage. Rees, supra; Gavula, supra. - MITCHELL JACK C BOARD DOCKET NOS. 0513707 through 0513710 Page 3 of 3 . t . , Submitted with the refund request were copies of certificates of deposit and motor vehicle title certificates indicating that the decedent and the Petitioner owned those assets jointly. However, as nothing in those documents indicated the joint owners to be husband and wife, on August 3, 2005, the Board requested Petitioner to provide evidence of the parties' intent to be married, proof of constant cohabitation in the same household, evidence of a general reputation in the community as married persons, and documentation including tax returns, insurance policies, lease agreements, hospital records, the death certificate, etc., in which the parties declared themselves to be spouses. We noted that the records of the Department indicate that the decedent had filed his Pennsylvania personal income tax returns as a single, unmarried individual. Petitioner has not responded to the Board's request for additional information and documentation and has, therefore, failed to meet the burden of proof that she and the decedent were married. Accordingly, it is hereby Ordered that the petition for refund is denied. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER ANY APPEAL FROM THIS DECISION MUST BE FILED ON OR BEFORE DECEMBER 15, 2005 WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT STREET, SUITE 400, HARRISBURG, PA 17104, TELEPHONE (717) 787-2974. 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 (IT ONLY).