HomeMy WebLinkAbout06-28-78
I N
R E
ESTATE
IN THE COURT OF COMMON PLEAS
OF
CUMBERLAND COUNTY, PENNSYLVANIA
MABEL J. BITNER
ORPHANS' COURT DIVISION
DECEASED
NO.
TERM
19
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this
day of
, 19
, comes
the Commonwealth of Pennsylvania, by Marco S. Sonnenschein, Deputy
Secretary for Taxation, for Howard A. Cohen, Secretary of Revenue, who
avers:
1. That Mabel J. Bitner, deceased, (hereinafter referred to
as "the Decedent"), died on January 29, 1978.
2. That a Petition for probate of the Last Will and
Testament and for Grant of Letters Testamentary was made by Richard
Crugh, Sr., Executor, (hereinafter referred to as "the Executor"), on
November 1, 1978. That Letters Testamentary were granted to the
Executor on November 1, 1978, as evidenced by the Register of Wills'
Volume 10, Page 196, Line 2.
3. That on December 29, 1978, a certified demand letter was
sent to the Executor, advising that the Inheritance Tax Return for the
Decedent had not been filed. A receipt was signed and returned to the
County Inheritance Tax Office. Attached hereto and made a part hereof
is a copy of said letter and receipt marked Exhibit "A."
~." ,; Or. ',"~ 447
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4. That as of the date of this Petition no Inheritance Tax
Return has been filed by the Executor of this estate as required by
Section 701 of the Act of June 15, 1961, P.L. 373, Article VII (72
P.S. 2485-701), and Section 703 of the Act of June 15, 1961, P.L.
373, Article VII, as amended (72 P.s. 2485-703).
5. That under Section 821 of the Act of June 15, 1961, P.L.
373, Article VIII, (72 P.S. 2485-821), the Secretary of Revenue is
authorized to request the Court to issue a Citation directed to those
subject to any duty imposed by the aforesaid Act, commanding such per-
sons to appear and show cause why the requirements of this Act should
not be met.
WHEREFORE, your Petitioner prays your Honorable Court to
issue a Citation upon the Executor, directing the Executor to appear
and show cause why said Inheritance Tax Return in the estate of the
Decedent should not be filed as required by law; and to further direct
that the costs of this action shall be borne by the Executor.
COMMONWEALTH OF PENNSYLVANIA
B~~/--' ,/
~.... . reo S. Sonnenschein
~ - Deputy Secretary for Taxation
For: Howard A. Cohen
Secretary of Revenue
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
ss
Marco s. Sonnenschein, Deputy Secretary for Taxation, for
Howard A. Cohen, Secretary of Revenue, being duly sworn according to
law, deposes and says that the facts set forth in the foregoing Petition
are true and correct to the best of his knowledge, information and belief.
Sworn to and Subscribed
,4J;
before me this :3 d day
of ~ 1979
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. Sonnenschein
Secretary for Taxation
For:
Howard A. Cohen
Secretary of Revenue
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
12-J.9-7d
REV . ii&8
E$r,HE Gf
Riehard Clugh. Sr.
527 Edgemont Avenue
Lansdale. Pa. 19446
I~A3El J i3 i r"-ER
01-29-78 0.0.0.
t= !L~: 1''1'0. 21 73-<,.60b
'life hJve -recently conwcted you oryoJr legal rspresent3t!v':? ;1dvising tn3t the l1!;ovee5tatt: irl/as Ina: -::al!nq\.;snt
status. As of this date, the matter ~as not been resolved.
~/ Se.~;;on 701 of ~e !nheri~'1nc~ 'JT'ld f:S:dl:-;> ":2:o(;\'..~t lr 1 :";Jt --~qUiie-s the person::t! representative of an estate
and/or a tr3nsf?f3e to ~;.3xe an inher!tance :~;:C return. t,n 3ddjt:~n. Seetio!"! 71 j states that inheritance tax isdue at the date of
the decendent's dea!h aoo shall become delinquent at the expiration of nina (9) months.
~
Section 7'31 of this Act providl:}s that any person 'h'ho wilfully filils to me- a r0turn required tmder the
prcv:sioos of t~i~ A::t sh311 be personally li3ble fOT a penalty of t\Vent'l.fi'l~ per;;ent (25%) of thi'!' ~JX de~armir:ed to be dul3t ar
$1,000.00, whichover :s loss. This penalty Is in ::Iddit:on to any ott"lar nabilit!d-s imposed by the Act.
O:Jr revJ~w shows that this estate remajns open because:
~An inheritance tax return has not been flied;
.__ j3X;11 ~he prir:ci8al sum or
, ptus 'ii;::: percent (S%)annllal interest from
remaio5 due and unpaid.
1.~,h~~rit:1...ce tax returns and t3x p:]'l!Tlen~3 rn'.;5t t:<9 'ri!ed '/..;th tr.3 n~gls.~(~r (',f '.,vms Gf :~;3' county in ""vhi(:h
the decedent resided at the ttme of death.
Acccrdjr.gly. pJa<Jso 11-3 advised that u:j!es:; !h-~ f~~~:i"n :J. L!::,r~ ,x :~':; '_.-,;-
.,~::'ud',,,:~ jr.!~:-(:.':;:, is paid 11"1
full within fift,',;:m d3Yj from the date of this !c:t~r, pr:'Jc(.'~di~gs '/.,I;U b8 in:;t:~:i!C~ i;-: :(:0 ,~,~ .'. i or CO,:";~.T;.". ~::>~~-~"~5 b,- this
Departm~~t to effect compiian~ with the law.
Very truly yours.
tj,. , i/ ',.r "
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Bureau of lie;d bpa-rations
Inheritance Tax. Division
CC;
Mark & Weigle
115 East King St.
Sh1ppensbur,g, Fa. 17257
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EXHIBIT
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CU~S~~LAN0 CCJNTY
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HARRlSdURG p~ L7127
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
12-29-78
Rev . sse
E':>TATE CF
Richard Clugn, Sr.
527 l".dgemont Avenue
Lansdale, Pa. 19446
MMlEL J ,HTNER
Gl-2'.l-78 0.0.0.
FIL~ NO. 21 78-0606
'Nr-: r:<::''':e' a:c.entlycor::3c:e'1 you oryo'.Jf legat repre5cnrat~v~ Dd....lsing tha-:: Ehe n!:'C\i9 e:.;tat~ was loa delinquent
status. As of this date, ~he m3'.1:er has not been resolved.
s"","':~::)(; 701 c1 :~e h';-~~'-:':Jnce e;;d ~s;:!~:~ :ax Act "f 1~'3':" .~0ouhets ihe personal representative of an estate
;H''ld/ot a ~:3"shr~e :0:,1 "3X~~!"l :r:herr.;;!:''''ce ~:;x mturn. tr'3ddition. Section 71 1 states that inharitance tax is due at the dats of
the decenCen(5 (!-3ath Jr:d shall become del:nquent at' the Rxpiration of nine (9) months.
S~r:dn 791 of this Act prov;,jBs tt-.at any person 'Nn() v,1Hfuily fails tc me a r"'turn required under the
prov;::;:on:; d :;..,i: i\:t :!-:3fl be perscnall'l !i~~!~ fo':" a penalty of ,,:wer.w.five perc~nt i25%) ,..::f th~ t.JX de~a...mir.~d to be dUB or
$l,QCO.CO. .\<v!'1ich~1')".~ :s!;Jss. This p~nalty is in addition to any othi:l'r liilbiliti9s imposed by thl'! Act
O~r r3viBw ShO'1J5 that this estate remains open because:
_~An inheri.tance t,]X rClurft has not been filed;
; 'lX 'n:he rr;r,;:;.~al s.um of
. pIlls :.>ix percent (5%}annuai interest from
rerna~n!t due and unpaid.
t-,l:;-~:.;t.1ncS' 13;< ;.::turns ~r-;G iJX pJymB~t3 nwst be n;e-D .....,:t!1~he ?~g!st.~r d \.'\;i~!:; of tha county in which
th9 decedent resjded at the t:me of death"
Acv>T!:r.Oly pk}u::.e be ;:niv:s~d thrJt un1?s,- th;:; ,C'<:i!T: ':; f!::--: ,,(' :)-1:: ~.<
:r'.:'u-;:!i;-::; i,;!,~:t:.;,~, is p>:lid in
ft:!! ........Lhi:.i f:fl~c:"n ~;;JI; 7r'J':";j thE' date c~ this !e:l,:lr, proC:::;;'fl~~'Js 'Ucli !:I:: i,'stlt~;tC':: ;" :ho v, .~ 01 CO:";1;r;.':-; PIE~,~s bi- this
Oepartrner.t w effe,,:,! corr:pl!::mce with the I)w.
Very truly yours.
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t<;:.o.J'{~'fJ:..(,J'-J' ',""- _c '
8ureau of..F:e-Jd bperations
lr:heritanc9 Tax Division
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l'>L1.r!::. (.. :.Jeigle
115 Zi'st King St~
Shi?nensburg, L~. 17257
~~J~~SS ~lPLY TO
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EXHIB/T
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CJ~5ERLANQ CCUNTY
ilHtP,ITol:".;Ct~ TA':< OFFICE
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HARRISdURG
11 71767-9868
PA 17127
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I N
R E
EST ATE
IN THE COURT OF COMMON PLEAS
OF
CUMBERLAND COUNTY, PENNSYLVANIA
MABEL J. BITNER
ORPHANS' COURT DIVISION
DECEASED
NO.
d/
-
/0 6>0(.,
-i9
ORDER
r
upon consideration of the foregoing Petition, it is ORDERED and
Now, to wit this the ;;2!::ti
day of
, 19/1,
DECREED that YOU, Richard Clugh, Sr., Executor for the estate of Mabel
J. Bitner, deceased, are hereby cited to be and appear at Courtroom
No. d.
, on the /bd day of ~
, 19:77, in the
Courthouse of CUmberland County, Pennsylvania, at3:p-d I'.M., then and
there show cause, if any there be, why the Inheritance Tax Return in
said estate should not be filed; and to further direct that the cost
of this action be borne by the said Executor; said Citation returnable
at 3~ .f. M., on the /61L,daY of
c;Lt1(1
, 197%
BY THE COURT
4
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bt~,{ i06 ,'iCE 450
lIlT RB ESTATE . lIlT THE COURT OF COIIIIOJI PLBAS
.
:
OF : CUllBBRLARD COUln'Y, PBDSYLVAlfIA
. ORPHMfS. COURT DIVISIOlf
.
JaBBL J. BI'l'IIBR, :
: HO. 21-78-606
DBCBASBD :
:
CITAT:IOlf
WI: COItMMfD, you j that layia9 a.ide all bu.iae.. aacl excu...
what.oeyer, you " aDd appear ia your proper peraon "fore the
HOnorable Judge. of t:he C_ 7n Plea. coart, Orplaan.' Court
Di"i.ion at a ....ion of t:lae said COurt there to "hheld, for
the COWlty of Cu.berllad to .how caoe why , if any there ", why
tliae IRheritaace tax return ia said e.tate .hould not " filed1
_d to further direct *llat the coat of thi. actioll " bol'lle by the
.aid Bxecutorr ..id Citation retul'llaDle at 3:00 P.M., on the
16th clay of July, 1979.
Witn... -r hane! _d official .eal of office at Carli.le,
penn.yl"ania this 28th clay of June, 1979.
j(~J C CtnlVl~~
Richard B. ADderaon L P. B. ~L{,
Clerk of Orphan.' Coart D1Yi'ai~
CuaberlaDd County
CIlrli.le,Penaa .
My C_. Exp.l.t. Mon.Jaa.1982.