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HomeMy WebLinkAbout11-02-06 OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE October 18, 2006 Lara A. Kulick Direct Dial: (717) 346-4644 Ikulick@state.pa.us Fax: (717) 772-1459 Christopher J. Marzzacco, Esq. The Wiley Group 130 W. Church Street Suite 100 Dillsburg, PA 17019 C) So :T1 'J -'-0 I~ :~-:-: ,~'~>~ ~ r-..) c::::) c::::I C7' Z c::> ...,;;;: I N ::n III C'") C) ~TI CJ r1~'1 C"J C)C> ~. r-l,;'-..,t;.:,l.. -r; CJ cn Re: Estate of Eugene A. Muller, II, deceased Court of Common Pleas of Cumberland County =9 ~'J No. 21-06-00353 )> ~:-) -1'1 :s> - -no. o ~~~;~ Dear Mr. Marzzacco: The Department of Revenue received the draft Petition for Approval and Settlement of Wrongful Death and Survival Actions to be filed on behalf of the above-referenced. It was forwarded to this Office for the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. Pursuant to the Petition, the fifty-nine year old decedent died within days of sustaining injuries upon being struck by a motor vehicle. Decedent is survived by his adult daughter. Please be advised that based upon these facts and for inheritance tax purposes only, this Department has no objection to the proposed allocation of the net proceeds of this action, $26,431.54 to the wrongful death claim and $17,621.03 to the survival claim. Proceeds of a survival action are an asset included in the decedent's estate and are subject to the imposition of Pennsylvania inheritance tax. 42 Pa.C.S.A. ~ 8302; 72 P.S. ~~ 9106, 9107. I trust that this letter is a sufficient representation of the Department's position on this matter. As the Department has no objections to the Petition, I will not be attending any -\ ~ Christopher J. Marzzacco, Esq. October 18, 2006 Page 2 hearing regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Office. Sincerely, Lara A. Kulick Senior Counsel cc: Clerk of Court vi LAK:she:dmm #18687