Filing of Inheritance Tax Return Is Mandatory for Small Estate Petition

Small estate petition dismissed for failure to include a statement that the Pennsylvania inheritance tax return had been filed and the tax paid and failure to include a copy of a notice of appraisement, as required by Pa.R.O.C.P. 5.50(b)(5) and (c)(3), the provisions of which are mandatory and cannot be waived by the court. Eddinger Estate, 12 Fid.Rep.3d 419, 114 Berks 410 (Berks O.C. 2022).

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