HomeMy WebLinkAbout05-28-80
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, WIL.HEL.M E. SHISSL.ER
I' RALPH W. BOYLES, JR.
n ..JAMES D. CAMPBELL. JR.
~l DAVIP C. EATON
~ SPENCER G. NAUMAN. JR.
'{,~ JOHN C. SULLIVAN
::i ..JAMES H. STEWART, JR.
11., ROBERT C. SPITZER
MICHAEL. Q. DAVIS
;t J. STEPHEN FEINOUR
~!1 MICHAEL C. FOX .
~. .JEANNINE TURGEON
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LAw OFFICES
NAUMAN" SMITH" SHISSLER & HALL
BERGNER BUILDING
SIX NORTH THIRD STREET
P. O. Box 840
HARRISBURG, PENNSYLVANIA 17108
SPENCE,R G. NAUMAN
11926-1961)
JOHN Mel. SMITH
11920-19711
OF COUNSEL.
SPENCER G. HALL.
ERNEST S. BURCH
Hay 28, 1980
TELEPHONE
2~l6-3010
AREA CODE. 717
1tlUliam E. Kellogg, Esquire
Corm\1onw(~al th of P.ennsyl vania
i,epattm?L.t of Revenue
Le ::;a1 Bureau
P.O. Box 1874
Harrisburg, FA 17105
In re: Estate of Estella Price, Deceased
Your File No. 21-78-532, dId July 15, 1978,
a resldenE....!,f_CU!!be~land County, PA __
rear Hr. Kellogg:
I a1" follmdr;g Uf) my telepbcme call to you Gf May 22, 1980, and
my subsequent call to r1r .r-~en~'el on thi!'l (late, ane my final conversation
with you on this date. Kenneth S. Shearer, E'~ecutor under the iiill of his
mother, ["ti:;lJa Price, received the citation and a COp,? of the Peti.tion arld
Order, the latter (late<i 1-lay I::, 1980, and signed by JW:!fIC> Shughart in
Cumberland County.
Enclosed herewith you will find from my file, which may he helpful,
a copy of the official Notice of Inheritance Tax Assessment dated Decembe:r 19,
1979, a copy of my letter to the Executor dated January 17, 1980, and a Cl)PY
of my file memorandum also dated January 17, 1980.
You will observe from tbe memorandum that the life tenant of the
estate is 60 years old. I believe we have used the same factor and formula
to determine the tax on the life estate which passed on the date of her death
to her son, Kenneth, under his mother' 8 Will.
My letter addressed to Kenneth dated January 17, will serve to
explain the difficulty that I have had with this small estate and trying to
induce the decedent's surviving children to pay inheritance taxes. In order
to get this matter closed and the order dissolved eventually, I have agreed to
pay the inheritance taxes based on the value of the life estate. and any
penalties and costs which have accrued. out of my own pocket.
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Iohn.
E. Kellogg, Esquire
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the ehUdron of Mn. Prtee with t... pliilli~i'"
to reimburse eo at a later date. . . : ';'f;','
Very truly yours, ':;:'<~~j2~
,..,'--""
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I shall confront
1Il8ke arran8E!ments for them
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Ralph W. BOYles, Jr.
Fnclosures
cc; 118."1<,,' 1"y C . Lewis.
CJ,.~~:. uf Clph::m," I COurt DiviSion
:: ...,.it:'" County Court Pause