In re: Burgi-Rios
Feb 19, 2015OUTCOME: Successfully settled
Attorney Jerner served as lead counsel representing Barbara Baus, a widow residing in Bethlehem, Pennsylvania, who sought equal treatment under Pennsylvania's inheritance tax law. Barbara Baus and Cath ... erine Burgi-Rios resided together for more than 15 years and married in April of 2011 in Connecticut. After Cathy's death in September of 2012, Barbara filed the required Inheritance Tax Return with the Register of Wills of Northampton County, noting her status as Cathy's spouse. She claimed the spousal rate for Pennsylvania's inheritance tax, which is zero. The Pennsylvania Department of Revenue responded by stating her marriage is "not valid in Pennsylvania" and assessed taxes due under the rate that applies to legal strangers, which is 15%, the highest rate of inheritance tax charged in Pennsylvania. The case was ultimately settled and Barbara's marriage was afforded full recognition by the Pennsylvania Department of Revenue. As a result of the case, the Department of Revenue also agreed to retroactive recognition of other Pennsylvanians' same-sex marriages. See the Department's Bulletin at: http://www.revenue.pa.gov/GeneralTaxInformation/TaxLawPoliciesBulletinsNotices/Pages/Tax%20Bulletins/INH.aspx#.VeZTREOFP3g
