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Marie Himmelberger, Executrix of the Estate of Sharon Warnock v. Commonwealth of Pennsylvania

May 10, 2012

MARIE HIMMELBERGER, EXECUTRIX OF THE ESTATE OF SHARON WARNOCK, APPELLANT
v.
COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE, BUREAU OF INDIVIDUAL TAXES, INHERITANCE TAX DIVISION



The opinion of the court was delivered by: Bernard L. McGINLEY, Judge

Submitted: February 13, 2012

BEFORE: HONORABLE BERNARD L. McGINLEY, Judge HONORABLE ANNE E. COVEY, Judge HONORABLE JAMES GARDNER COLINS, Senior Judge

OPINION BY JUDGE McGINLEY

Marie Himmelberger (Appellant), Executrix of the Estate of Sharon Warnock (Decedent), disputes an order of the Court of Common Pleas of Berks County (common pleas court) that sustained the Notice of Inheritance TaX Appraisement, Allowance or Disallowance of Deductions and Assessment of TaX issued by the Pennsylvania Department of Revenue (Revenue), Department of Individual Taxes, Inheritance Tax Division.

Appellant and Revenue stipulated to the following:

1. . . . Decedent and . . . Appellant, while residents of the State of New Jersey, entered into a New Jersey Civil Union on March 8, 2007.

2. Decedent died testate February 25, 2010, a resident of Berks County, Pennsylvania.

3. Decedent's Last Will and Testament, executed July 15, 2008, appointed Appellant executrix of the estate.

4. Appellant was also a designated beneficiary under the Will of certain estate assets.

5. Letters Testamentary were granted March 3, 2010.

6. On August 31, 2010, Appellant, acting as executrix, filed a Resident Decedent Pennsylvania Inheritance Tax Return with the Office of the Register of Wills, Berks County, Pennsylvania, and paid the sum of $17,010.41 toward the Pennsylvania Inheritance Tax due.

7. The Inheritance Tax Return as filed identified Appellant as a Civil Union Partner of Decedent. (emphasis added).

8. The Inheritance Tax Return as filed valued the estate assets to be received by Appellant as beneficiary at $604,179.25. (emphasis added).

9. The Inheritance Tax Return as filed assessed the inheritance tax due on the estate assets received by Appellant at zero (0) ...


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