{"id":9439,"date":"2022-11-19T09:02:25","date_gmt":"2022-11-19T14:02:25","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=9439"},"modified":"2022-12-08T15:33:09","modified_gmt":"2022-12-08T20:33:09","slug":"filing-of-inheritance-tax-return-is-mandatory-for-small-estate-petition","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=9439","title":{"rendered":"Filing of Inheritance Tax Return Is Mandatory for Small Estate Petition"},"content":{"rendered":"\n<p>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.  <em>Eddinger Estate<\/em>, 12 Fid.Rep.3d 419, 114 Berks 410 (Berks O.C. 2022).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=9439\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[198,404],"class_list":["post-9439","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-inheritance-tax","tag-small-estate","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9439"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9439\/revisions"}],"predecessor-version":[{"id":9492,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9439\/revisions\/9492"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}