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REV-1470 EX (6-88'
INHERITANCE TAX
EXPLANA TION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
Heckendorn, Richard L.
FILE NUMBER
REVIEWED BY
Daniel Heck
ACN
2105-0877
101
ITEM
SCHEDULE NO.
EXPLANATION OF CHANGES
Specific bequests are taxable outright to the beneficiarylies before determining residue.
H
B-3
The claim for the family exemption has been disallowed. The claimant must be a spouse
or if no spouse. a parent or child living in the same household as the decedent as of the
date of death.
J
11-1
The Department does not recognize the common law marriage status, as the decedent
and Ms. Malloy both filed their income tax return prior to the decedent's date of death as
single persons, Assets passing to Ms. Malloy are taxable at the 15% collateral tax rate.
The rule, which permits a finding of marriage intent solely based upon reputation and
cohabitation alone, is one of necessity to be applied only in cases where other proof is not
available. Nikitka's Estate, 346 Pa. 63, 29 A.2d 521 (1943) and In Re Estate of Rees, 331 Pa_
Super. 225, 480 A.2d 327 (1984). The courts have recoanized that the filina of tax returns
as a sinale individual is evidence to refute the presumption. Such evidence is an
admission bv a party that no marriaae was formed. See. In Re Estate of Rees at 231 ,
330. Inconsistent statements such as those of not wantina to aet married and the filina
of tax returns as a sinale person are a sufficient basis to refute the presumption of the
creation of a marriaae. See. Gavula Estate, 490 Pa. 535, 417 A.2d 168 (1980).
ROW
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