HomeMy WebLinkAbout06-29-79
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RCC-84
(8-77)
COMI~ONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
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DATE
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ESTATE OF J.i, ,'ie, oj '/
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FILE NO.
COUNTY OF (;;,.
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For County Information purposes only
COUNTY FILE NO: 1(. -' If (... (.
DATE OF DEATH
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Appraised Value of Estate:
Real Estate
Personal Property
Jointly Held Property/Transfers
$
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Total Gross Estate
$ 7 / i/, (.I 2/ /(
Total Approved Deductions
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Clear Value of Estate
$ / ,.
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Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
$
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Amount Taxable @ 6% Rate
$
tax due
$
Amount Taxable @ 15% Rate
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tax due
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TOTAL PENNSYLVANIA INHERITANCE TAX DUE $
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Less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
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+ $>. (. . (('
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BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
$
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Interest will accrue at the
Inheritance tax from
rate of six (6) percent
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per annum on the unpaid balance of (" /'.'
to the date of payment.
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Assessed by: I.. :: i /.
Agent for the Commonwealth
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SEE REVERSE SIDE FOR INSTRUCTIONS
REGISTER OF Will'S COPY
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RCC-39"(8-77)
21 Cumberland
21-78-0311
6-7-78
SUMMARY
County, Number and Name
File Number
Date of Death
Estate Name Herman
(LAST NAME)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
F~aymond
(FIRST NAME)
(INITIAL)
REPORT OF INHERIT ANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Cumberland
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "8", "C", and "E".
Dated:
tJA./ n-,< ~ ,:U.-. 1111
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INHERITANCE T APPRAISER
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum
allowed as a deduction.
Dated:
REGISTER OF WILLS
ADJUSTMENTS
INVENTORY V ALUE AS APPRAISED ~ODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE
,eal Property (Schedule A) $ 00+ 92+
'ersonal Property (Schedule B) 10+
!oint-Held Property (Schedule E) 20+
;"ransfers (Schedule C) 30+
TOTAL GROSS ASSETS
:..ess Debts and Deductions 40- 93-
(SCHEDULE F)
.LEAR VALUE OF ESTATE
-Ialuation of life estates or 70 PRINCIPLE FACTOR VALUE CODE
cl1nuitles..................... ....IS $ E I -
321 752 E= _09107 ;Jg ~~~ rl'1 ~~
-12- 321:752 .18671 60;0 4:43
ESTATE TAX ASSESSMENTS -$
FOR USE OF REGISTER ONLY
.oxon$ 29.302 01
"ax on $ 00 ,U'!4 LfJ
",ax on $
~"ax on $
" ax on $
Exemptions
';'otal Estate
)2lt
CODE
60
60
6%
15%
$
$
$
$
$
$
t=
$
$
t=
:j; 13 406
46
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
*
TOTAL TAX
Less tax previously paid $
BALANCE $
i.ess 5% of tax if paid within
) months after death $
1ALANCE OF INHERITANCE TAX DUE
.\dd interest at rate of 6% from
to
/,MOUNT OF ESTATE TAX ASSESSED $
,':s tate to x po id $
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REV-518 (3-79)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P. o. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
Investigation Division
NOTICE OF FILING OF APPRAISEMENT
Paul J. Hanna, II, Trust Officer
Dauphin Doposit Bank & Trust Company
213 Market Street
Harrisburg. Pa. 17105
(Executor or Administrator)
In Re: Estate of
Raymond Y. Herman
Cumberlrmd
County - File No. ;J '1_ 7 R-n." 11
Dear f';r. Hanna:
You are hereby notified that the life estate
appraisement in the estate of Raymond Y. Herman
has been filed in the office of the Register of Wills of Cumberland
County on June 26 , 1979. Said appraisement reflects the following valuations:
Lif~ Estate SB9,376.44
Real Estate
Personal Property
Transfers
Jointly Owned
To~1 *~B9,J76.44
As to such tax that is paid within three months from date of death, a five (5%) percent
discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months
when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months
when death occurred prior to December 22,1965) from date of death, interest at the rate of six
(6%) percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within sixty
days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax
Act of 1961, 72 P. S. 2485-1001, P. L. 373.
Date June 26, 1979
Signed ~j/1 9- -/lL4;? I/}( d~
Title Chief i~pprais8r
Life tenants-Edna A. Herman
Dorothy H. Dressler
NOTE: This is not a bill.
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Dauphin Deposit Bank
and Trust Company
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MAIN OFFICE: 213 MARKET STREET, HARRISBURG, PENNSYLVANIA /7105
717 255-2121
June 19, 1979
Richard E. Anderson, Register of Wills
Cumberland County Court House
Carlisle, Pennsylvania 17013
Re: Estate of Raymond Y. Herman, Deceased
Dear Mr. Anderson:
This Company is the Executor of the Estate of Raymond Y. Herman,
who died June 7, 1978. The Inventory, Statement of Debts and Deductions,
and the Pennsylvania Transfer Inheritance Tax Return for the Estate were
filed with your Office on or about March 5, 1979.
In response to a recent inquiry from your Office, please be advised
that the Inheritance Tax was paid on the life estates created under Item
XII of the Last Will and Testament of Raymond Y. Herman, and not on the
remainder interests. As indicated on Schedule "D" of the RCC Forms, the
life tenants, Edna A. Herman and Dorothy H. Dressler, were born on 6/13/88
and 10/3/1900, respectively,
Sincerely yours,
Ii
II
PJH/lt
"EV-45i (8-78)
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA I
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
June 26, '1979
- ----...
CumbEJrland
COUNTY
FILE NO.
,","~-2J,=lll.::J.JJj.l ~..,,,__~._
Whereas, Ravmond Y. Herman late of New Cumberland
in the County of r.ur,lherland Commonwealth of Pennsy].,rania, Ivwing died on
78
the 7t h day of June 19 _, seized and posses~;ed of a:1 estat"l
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Gloria J. Richard _ ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to ass,:;ss aId fix the cash
value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
I n the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the dece,jent aflet the ex piration
of any estate for life or for years, the Commonweaith hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful coiiate,'al
rate on any such future interest.
DESCRIPTION OF ASSET
-.-=--""'""
UN I T Appra!sement
VALUES Made for Inheritance
Tax Pu r poses
Rp::ll P""nnr.H't 1/
Gs~nno.oo
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LIFE ESTATE APPRAISEMENT
Personal Proaertv
Total Estate
671,9?G.10
:B724, 928.10
40.422.,%
Less Debts
1\10+ c-,~t",+~ '.::i-.AI snc; '/4
Less 308cific 8enuests 41,000.00
R F! S j rill F' :.:; II h j P. r. t. t; 0 1 i f p '.'; h 4 -~ c; n i:) . .? 4
pc::trltp
Life tenant: Edna A. Herman, E3ister
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Date of Birth 6-13-1888
Ane 89 I/P::lrs 11 months 24 davs
~ne 90 vears Factor .09107
~ residue 321,752.62 X .09107 = $29,302.01
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~~9 ,302 0 '1
Life tenant: Dorothv H. Dressler, sister
D:::1f:p or Birth 10-3-1900
ADa 77 vears 8 months 4 davs
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60,074 43
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Ane 78 vears Factor .18671
'.; residue 321.75'/.62 X .18671
= l)p60,074.43
Tot;::!l
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