HomeMy WebLinkAbout94-00113
HIY.Il00 IX t 11.111
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19. If lin. 18" groo'" Ihon lin. 17. .nl.. Ih. diff.ronco on lin. 19. Thi. i. ,h. OVERPAYMENT.
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20. If Ii.. 17 i. groolO' ,hon lin. 18. onlt' ,ho diff"onco on li.o 20. fhi. illho TAX DUE.
A. fnl.. Ih. inl...1I on Ih. bolonco d.o o. lin. 20A.
8. fnl.. Ih. 10101 of lin. 20 and 20A on Ii.. 208. Thi. i. Ih. 8ALANCE DUE.
Mo~. ChlC~ Poyobl. '01 R.gl.,or of Will.. Ag.n'
· .8E SURE TO ANSWER ALL QUESTIONS ON REVERSE 51DE AND TO IICIIECIC MATH....
.Jnd., p.nahi.. of p.,jut,. I d.doll Ihat I hay. ....arnin.d thi, '.Mn. indwding o((ompan,ing act..dul., and Ilol.menh. DAd 10 .be "eM 01 _, kftO~. DAd hlitf.
,t ., "",, corrt" and ,'~I', f d.do,. Ihol all r.ol.ltol. hOI bllA "port.d 01 "u. morhl wool".. Declaration of pt.,or., o.hll INIIIIM p.noaoI "p'tllftlOJi__. i.
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fiLE NUMIII
YEAR
7lf
11,3
NUMBI,
HUDAK, MICHAEL
lA' SECUlnl HUM'E11
704 Hanover Manor
Apt. # C-210
Carlisle PA 17013
C..M
fOAl&: , OfAfH OAU Of IIA'K
10/12/93 6/1/60
o 2. S.ppl.menlol RII.rn
o 3. R.malnd.. Ro'.,n
Ifar dOl" 01 d.o,h priotloI2.13.821
o 5. fodo,a' fl'a'o To. '
Ro'.,n Roq.'rod
_ 8. To'al Numbo,of Sof. D.pa.118a."
189-52-2171
iii I. O,iginal Relu,n
o 4. Limitod E,'olt
o 40. future Inter'lI Compromill
(fa, do'" 0' doa,h of,o, 12.12.B21
06. Dlcoden, Oied TU5lale 0 7. DI<ed.nl Mainlained a living TrUll
(Alloch copy of Willi IAlloch copy of rlUlll
ALL CORRESPONDENCE-AND CONfiDENTIAL TAX INFORMATION SHOULI) BE DIRECTED TO.
NAM t:C' ~ V C MPLElf MAIlI ADDRn
William Zacharellis
HNNUMI.
Es .
444 Jefferson Avenue
SCRANTON PA 18510
347-3111
I. Rool E"a'. ISchodulo AI I II
2. Slade. and 80ndl (Schod.l. BI I 21
3. Clo..ly H.ld Slock/Po,'nonhip 'nl"o" ISchod.lo CJ (31
4. MOrlgoS" and Nol.. Rocoivobl. ISched.le 01 ( 41
5. Co.h, Bank D.po.i" & Mi"oUon.o.. P.no.al Prop'rlyl 51
(Scn.d.l. EI
II. Joinlly Own.d Properly (Schod.lo FI I 61
7. T,on.',,, (Sch.d.lo GIISch.d.lo l) ( 71
8. Talal G'OIl A..." (10101 Un.. 1.71
9. Fun.rol bplnl", Adminiltrolive COlli, Mi'ClUaneaul ( 9)
f.pon... (Sch.dul. HI
10. D.b... MOrlguao Liobilili". Li.n. (Sch.d.lo I) (101
II. T 0101 D.duction. (Iolollin" 9 & I D)
12. Nil Va'.. of fllolt (lin. 8 min..lin. II)
13. Cho,itobl. and Governm.nlol 80q."I.(Schod.lo JI
14. Nol Vol.. Sub'OCllo To'llin. 12 min.. lin. 131
15. A'IouOl of lin. 14 lo.obl~ 0111% '01.
(Indud. yol." f,om Sch.d.l. K 0' Sch.d.lo M.)
Ill. Amo.nt of lin. 14 'o.oblo 0115% rolt
(Indud. vol... from Schod.l. K 0' Sched.l. M.I
17. P,lncipo"o. duo (Add la.fromlin. 15 o.d f,om lin. Ill.)
18. Credi,. Prior Poymenll Oilcounl
C ._.
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5,182.23 .' .~.!, ;.I. '~.
(,.;:'
( 8) 5.182.23
3,992.27
4,479.84
(Ill 8.472.11
(121
(131
14
lC .011_
lC .15.
(171
Intlrlll
(151
(161
(18)
(191
(201
(20AI
(208)
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/
ESTATE Of
MICHAEL HUDAK
~ fiLE NUM8ER
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COMMOHWWI" Of 'IHHlnVAHIA
IHHIIIIANCI 'AX IIfUIH
IlNOaN' OlelOINI
SCHEDULE F
JOINTLY-OWNED PROPERTY
...101 l.naol(111
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c",~
NAME
A. . Ri ta Hudak
ADDRESS
108 First Street
Peckville PA 18452
RELATIONSHIP TO DECEDENT
Mother
".1.
.\,0.
'::\1
'il.
I.
c.
Jololly..wned property.
~~ L~R "
DATE TOTAL VALUE DECO'S DOLLAR VALUE Of
NU JOINT MADE DESCRIPTION OF PROPERTY
TENANT JOINT OF ASSET "" INT. DECEDENT'S INTEREST
.
1. A. 1978 PNC Bank Account
#532-03816-8 5,082.42 50% 2,541.21
2. A. 1990 Prudential-Bache VH Fund
0000075 Qual 47559024 5,282.04 50% 2,641.04
,
,
,
.
, TOTAL (AI.. .n'., on IIn. 6. Rocopil.lolion) S 5.182.23
I" IIIOtIIIpOCO ;. noodod ...." oddi'iono/ ,/rtoI, 01 'a... ""I
I' ~ SCHEDULE H
tti FUNERAL EXPENSES,
COMMONWIAIIH 0' 'INNIYlVANIA ADMINISTRATIVE COSTS A.
INNIRIlANCIIAR RUURN MISCELLANEOUS EXPENSE
IUIDINr DICIDINI __.
ESTATE OF
MICHAEL HUDAK
..,lUll III. p.lo,
.
ITEM
NUMBER
A.
1.
2.
3.
4.
B.
1.
4.
C;
1.
2.
3.
4.
5.
6.
7.
8.
.PI.~~o Prlnl or Tvpo
'FILE"NUMBER
--
DESCRIPTION
AMOUNT
Funlral Explnllll
Wiorkowski-Yurkanin Funeral Home - Funeral
2,760.00
Holy Ghost Church - Funeral Services
Holy Ghost Church - Interment (Opening & Closing
Grave)
65.00
250.00
Sulzer Monument - Engraving Stone
Admlnlllral/ve COllll
Plnonal Roprlllniativl Commlulonl
Social S.curily Numbor 01 Pellonal Repro..ntotivOl
Vlar Commiulonl paid
100.00
2. Allornoy Fool
William Zacharellis, Esq.
family Exemplian
Claimant Rolalionlhip
350.00
3.
Add"u 01 Cloimonl at docodonl'l dealh
51"11 Add"..
City _
Slalo
lip Codo
Probate Fo..
Mlacellaneaul Explnllll
"
Peter & Eugene DePaul - Late Rent Charges
423.15
United of PA - telephone bill of decedent 16.69
PP&L - electric bill of decedent 27.43
TOTAL lAlla onlor on Uno 9. Recapilulo'ion) S 3,992.27
Ilf ",ore apace II nOldod, Inlllt addlllonol .hooll .f IOme lilt.)
REV:U12 EX_ (7083)
COMMONWEALTH OF PENNSYLVANIA
, INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MICHAEL HUDAK
SCHEDULE "I"
DEBTS OF DECEDENT.
MORTGAGE LIABILITIES, AND LIENS
FILE NUMBER
ITEM
NUMBER
DESCRIPTION
1.
Mellon Bank - Acct. No. 4417-0348-0002-0263
.
TOTAL (Also ellter on line 10. RlCllpltuletionl
tlf more tPlCell "1Id1et InNn .cIClltlonellhllU Of.me "I'~
AMOUNT
4,479.84
. 4,479.84
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ESTATE OF
FILE NUMBER
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COMMONWEALTH OF PENNSVLVANIA
INHERITANr.E TAX RETURN
RfSIDENT DECEDENT
SCHEDULE "J"
BENEFICIARIES
.
MICHAEL HUDAK
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARV
RELATIONSHIP
AMOUNT
I.
A. Texable Bequem:
Ri ta Hudalt
108 First Street, Peckville PA 18452
Mother
100%
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT
B. Olerlteble Bequesu:
I.
TOTAL CHARITABLE BEQUESTS (Also enter on line 13. Recepltul.tlon) $
(If more apace I, nMCI.ct IftNR .ddldoNI .hMtl of ..me 111.)
~. .
REV-1547 EX AFP (10-93*
COHMDHWEAL TH OF PfHHSVlVANIA
DEPARTMENT OF REVENUE
. BUREAU OF INDIVIDUAL TAMES
. DEPT. 280601
IIARRISaURQ, PA 17128.0601
N -/g'i -10
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX
ACN 101
DATE 05-31-94
o FILE NO.
DATE OF DEATH 10-12-93 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
WILLIAM ZACHARELLIS ESQ
444 JEFFERSDN AVE
SCRANTON PA 18510
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Allount Re..! tt.d
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE'Y:i54i-Eic-AFP--no-.:93rtiOTicE--OF-i:-NHEii'ifiiNCi-TAX-APPRiiisEMEtiT~--ALi."ljIiAiici-ifR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HUDAK MICHAEL FILE NO. 21 94-0113 ACN 101 DATE 05-:U-94
TAX RETURN WAS. (X I ACCEPTED AS FILED
( I CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RE'rURN BASED ON: ORIGINAL RETURN
1. Ro.1 E.t.to (Schodu10 Al (11
2; Stock. and Bond. (Sch.du10 BI (21
3. Clos.ly Held stock/Partnership Inter..t (Schedule C) (3)
4. Hartgagl./Not.. Receivabl. (Schedule DJ (4)
S. C..h/B.nk Depollt.lHlsc. Par.onal Property (Schedule E) (S)
,. Jointly awned Property (Schedule f) (6)
7. Transflra (Schedule G) (7)
8. Total A...t.
.00
.00
.00
.00
.00
5.182.23
.00
(81
5.182.23
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral EXPlns../AdMini.trativl COital
HhcoU",-. E.pon.o. (Schodul. HI C91 3,992.27
10. Oobto/HortgollO LIIlbIUUOI/LI.n. (Schodula II lIOI 4.479.84
11. Tohl,O.duetlon. (111
12. Hot Volu. of To. Roturn (121
15. Charlttblo/llov.rn.ontol Boquo.h CSehodulo Jl C151
14. Hot V.luo of Eat.to SubJoet to To. C141 _
NOTE: If an alsallment wal issued previOUSly, lines 14. 15 and/or 16 and 17 will
reflect figures that include the total Df ~ returnl assesled to date.
ASSESSMENT OF TAX:
IS. Aaount of Llno 14 t..oblo .t 6% r.to
16. Aaount of Llno 14 t..oblo .t 15% roto
17. Prlnolp.l T.. Duo
TAX CREDITS:
PAYHENT
DATE
8,472.11
5.289.88-
.00
.00
nSI
n61
.00 X.06 .
.00 X.IS .
nn
.00
.00
.00
RECEIPT
HUHBER
DISCOUNT (+1
INTEREST C-I
ANDUHT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
.00
.00
.00
.00
· IF rAID AFTER DATE INDICATEO, SEE REVERSE
fDR CALCULATION DF ADDITIONAL INTEREST.
I IF TDTAL DUE IS LESS TKAN $1, NO rAYHENT IS I[QUIRED.
IF TOTAL DUE IS IEfLEtTED AS A "CREDIT" ICRI, YOU HAY II DIll
A REFUND. SEE IEVEISE SIDE OF TNIS FD~ FDI INSTIUtTIDNI.1
C'l Q :0
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RESERVATIO"1
Eltat.. of dlcedlnt, dyIng on ar bafor, Dec..bar 12, 1982 -~ if &ny future intet'lt In tha ..tat. I. tran.f'rr~
in po.....lon or enjoy.ant to CIa,. B (collateral) ban.fle!.rl.. of the dlcadlnt .ft.t the expiration of any ..tat. for
I1f. or for y..t., the Co..onw..lth hateby expr...ly ral.tva. the rlDht to apprai.. and ...... tran,f.,. Inheritance Tax..
at the l...ful CI.., 8 (coUetltai) rat. on any such future tnt,rut.
PURPOSE OF
HOTICE:
To fulflll thl requita..nt. of Slctlon 2140 of the Inherltanca end Elt.t. Tax Act, Act 22 of 1991. 72 P.S.
Section 2140.
PAVttEHT:
Oltlch the top portion of this NoUcl and sub,it with your PIY'ant to the RIghtl.. of NUb printed on the taver.. .Ide.
--HIlk, check or lIOMy ord.,. payable to: REGISTER OF HILLS, ADENT
All "yont. recalved .hall flr.t be eppUad to MY Intara.t whJch aay ba due with any "aaJnd... epplJed to tha tax.
A raf\M of a tax credit, whJch w.. nat r.qua.lId on the TalC Raturn, aay b. r.qu..t.d by coapletJng an "Appl1caUon
for Refund of PWIn.ylvanJa Inh.rUanc. end E.tat. TalC" (REV-Ins). AppUcaUonl ar. avaUabl. at the Offtc.
of the R-eJ.tor of Wills, any af the 2S R.v.nu. DI.trlct OffJc.., or by callIng the .peclal Z4-hour
....werlnll larvlca rMlbar. for fara. ord...lng: In PaMulvanla 1-800-36Z-Z050, outlld. PennSylvania and
withIn local IiIIrrisburll araa (717) 787-8094, TOD' (717) 77Z-ZZSZ (Htiarinll I.aIred Only).
Any PIIrb In Inter.st not satisfl.d with the IIJIPrah...nt, .llowanca 01'" dlnllowanca of deduction., or .......~t
of tax Clnclucl!no dlacOW'lt or Jnte..esU II shown on this Notte. IlUst obj.ct wIthin .ilCty (60) day. of rec.ipt of
thh Hotlce by:
REFUND (CR) I
OIJECTIONS:
ADMIN.
ISTRATlVE
CORRECTIONS: Factual .1"'1"'01"" dbcovarad on this IlIlSan:.."t should be Itddr....d In wrlUno tOt PA D'PllIrt.."t of RavlnUll,
IurallU of IndlvldualTllIlC.', ATTN: Post Ass....."t Ravlaw Unit, DfPT. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6S0S. S.. pall. 3 of the bookl.t "In.tructJon. for IntlarltlllnCa Tax Raturn for a Rel1dant
D4tc:.ant" (REV-UOl) for... alCplllln.Uon of adlllnhtrlltlv.ly correctable .rrors.
--wrltt.n prote.t, to the PI D.part.ant of R.vanu., BOIll..d of Appa.ls, DEPT. ZlIlDZ1, Ilarrlsburll, PA 17128-1021, 01
--alectlon to hava the .att.r datar.ln.d at audJt of the account of the parsonllll repra.ent,tlvl, OR
--appaal to the D..phens" Court.
DIstOlIfTt
If MY tax due 11 paid wJthIn th". (S) callndar aonth. after the dacedent'. dallth, a five p.rcent (510 dhcount of
the tax paid II .llowed.
Int.n.t Is charlled beginning with first day of'da1Jnquanc:y, or nln. (9) aonth. end OM (1) day frOll the c18ta of
~th, to the data of paYllnt. llllw.s Which bec... delinquent b.for. Januery 1, 198Z ba.r Intere.t .t the rat. of
,he (6X) percant pel'" MnUI calculated at a daUy rat. of .000164. All tlllCe. which bee... delinquent on Met .ftar
J....ry 1, 191' ..111 b.llI.. Intarest at a rate which will vlllry frOIl celand.r y..r to c.lllnd.r w..r with that r.te
anr'IOUnCed by the PA Deparhant of Rev..,,,.. Th. appliCable int.r..t rata. for 191Z through 1994 ara:
INTEREST I
!!!r Intera.t R.t. Dally tntarut FllIctor !!!r Intera.t R.ta Dally Inter..t Factor
I'Bl lOX .DDD~8 1916 lOX .000274
19as IU .000451 1987 9% .0002"7
19.. m .00DSOl 19aa~I991 m .1100501
1"5 In .000356 1992 9% .000Z47
1995~1'" 7> .00019Z
--Int.r..t Is calcul.ted a. followt:
INtEREST. BALANCE OF TAX UXPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--An.. Notice Issued .fter the tax becOMS d.llftqUMt .,111 t.fllct ., inter"t cIlculation to fIft"" US) dQ.
blrond the dlt. of the ......nnt. If p.pent I. llacM Ift.r the Intarllt COllPUtaUon dlt. shown on the
Hotlc., Iddltion.l Int.ralt IUlt be calculeted.
21-94 - 113
William Zacharellis
, Attomey at Law
444 j6lftrs." A'6"1I6
Scra",.". P6""syl,a"ia18J10--"
Tel,phof/" (717) 347.3/11
f1I1X (717) 347.7}16
August I, 1994
M8l)' C.Lewis, Register of Wills
Cumberland County
One Courthouse Square
CARLISLE P A 17013
RE: Estate of Michael Hudak
Dear Ms Lewis:
Enclosed is a Petition for Letters of Administration to be granted to Rita Hudak,
mother of the above decedent. Death certificate is also enclosed.
We had been under the impression that this was an insolvent estate and previously
indicated as much to you. It appears that that was incorrect, and fonnalletters wiUhave to be
issued. In accordance with our telephone conversation with you, we have had the Register of
Wills ofLackawanna County notarize the petition of Rita Hudak, thereby eliminating the necessity
of Mrs. Hudak travelling to Carlisle.
We need one short certificate. If you require anything further of me, please advise.
Your courtesy is appr~ciated. ~ "
incerely, ,
{JW{L4,~ L. U.A tVt-Lil.{?,
William zacVis
WZ:ip
Enclosures
CERTIFICATION OF NOTICE UNDER RULE 5.6{a)
Name of Decedent:
HUDAK, MICHAEL
Date of Death:
October 12, 1993
Admin. No. 21-94-113
Will No.
To the RegisLer:
I certify that notice of beneficial interest required by
Ru 1e 5.6 (a) of the Orphans' Court Rules was served on' or mailed to
the following beneficiaries of the above-captioned estate on
Auqust 15. 19~:
Name
Rita Hudak
Address
108 First street, Peckville, PA 18452
(Rita Hudak, mother of the decedent, is the sole heir and is also
the administratrix of the estate)
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except
Date:January 10, 1995
Address 444 Jefferson Avenue
..,. ~~
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Scranton, PA 18510-2491
Telephoner7171 347-3111
Capacity:
Personal Representative
Counsel for personal
representative
x
William Zacharellis
Attorney at Law
444 Je/feno" Ave"ue
Scra"to". Pe""sylva"ia 18510-2491
Telepho/l' (7/7) 347.311/
&c (717) 347-7'16
May 16, 1995
Ms. Mary C. Lewis
Register of Wills
Cumberland County Court House
CARLISLEPA 17013
111I11I".11I"",,11..11.1,,1,1
RE: Estate of Michael Hudak
Adnrln.~o. 21-94-113
Dear Ms. Lewis:
Enclosed in duplicate is Supplemental Inheritance Tax Return in the above Estate. Ifthere
is a filingfee please contact me for prompt renrlttance. Thank you for your courtesy in this matter.
,WZ:ec
, Sin1~y,
j{)V-fJ~ ~d~
WILLIAM ZACIL-t~hIS
Enclosures
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William Zacharellis'
Attorney at Law
r.f.pholl, (717) 347.3111
l'IIx (717) 347.7J16
May 19, 1995
Register of Wills Office
Cumberland County Court House
CARLISLE P A 17013
'",11I11I11I,,,,,,11,,11,',,','
ATTENTION: Cheryl
RE: Estate of Michael Hudak
Admin. No. 21-94-113
Dear Cheryl:
444 J.ffirsoll A~'"II'
Scrlllltoll, P"'"sy/~lI"iII18JI0.2491
& per your request enclosed is check made payable to the Register of Wills in the amount
ofS15.00 for the filing fee of the Inheritance Tax Return for the above Estate.
',l>
WZ:ec
, Enclosure
cc: Rita Hudak
I
,
I
Sincfl.e}2 ely,
j()tJ.1icw-{ QtLd, CUu-~
Wll..LIAM ZAC~IS
(p- 0,;).1' - J .:~C!)
/4-/-?'t-/u
"\ /1aJu. ,<I-a-30-IL!
,
I INHERITANCE TAX RETURN
COMMONWBALnJ 01' PRNNSYLVANIA RESIDENT DECEDENT
DIlPAIln.mNT 01' RllVENUH (TO BE FlUID IN DUPUCATE W/1II
PO DOX un.HARRlSBURO. PA 17101.am REQIS'I'FJlOFW/W)
8 HUDA MICHAEL
~ SOCIAL SIlCUIUTY NUMDBR DA11lOF DBATII DAl1lOl'DDlnJ
189.52.2171 10/12193 611I60
DI.OritWI...... ~2Suwl"""""-l......
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i'lL! NUMBER
21-94.113
COUNTY CODE YEAR No.
DIlCIlDlltll'S COMPUll1l AIlIlRIlSS
704 IIl1Dovcr Manor
CARLISLE PA 17013
Cum....r1..d Coun
02, Ranoind<<......
(r.._or_p;crlDl20ll)
DUlmilDd_ O"F"""_~ Os, FcdcnI_T.. .
06. Deooda Diod Tacacc 07, Oocedczg Maintained. L.ivi,. TRIll RdLIn RequUo1
("",,,,_orWiII) (""""_ofT,,,,,) I,ToUIN""""orSof.Dopooi'_
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLBTB MAlLlNG ADDRESS
I
Attorn William Zacharellis
11lLBPHONII NUMDBR
717 347.3111
I. Real Es1Ate (Schedule A)
2 Stocb IlI1d Bonds (Schedule B)
3, Closely Held Stocks (partnership Interest (Schedule C)
4, Mortgages IlI1d Noles Receivable (Schedule D)
s, Cosh, BanIc Deposits & Miscellaneous Pmonal Property
(Schedule E)
6, JoinUy Held Property (Schedule F)
7, Tl'IIIISfcn (Schedule GXSchedule L)
a, Tota1 GrossAsscts(Tola! Lincs 1-7)
9, FlUICI1II~. Administrative Costs.
Miocclltmcoua Expenses (Schedule H)
10, Debts Mortsaae Liabilities. Liens (Schedule I)
II. Tola!lndcbtcdncss (Tola! Lines 9 & 10)
12 Net VoJue Subject to Tax(Linc 8 minus Line 11)
13. Charitable IUId Govcnuncnla!llCqucsts (Schedule J)
14, Net VoJue Subject to Tax (Line 12 minus Line 13)
IS, Amount orline 14 taxable at 6% rate
(include values from Schedule K or Schedule M)
16, Amount orline 14 taxable at 15% rate
(incJudc values from Schedule K or Schedule M)
17, Principal taxduc (Add tax from line 15 and line 16)
I., Credits Prior Pa)1llCllts Discount
+
19, Iflinc 17 is groaterthan line 14. cnterthe diffcrcncc on line 19 This is the OVERPAYMENT.
/\. DChcck here if'you arc n:qucsting a refund of your OVClp8)1IlCllt.
Jl Iflinc 17 is groatcrUWI line 14. CIlterthe difference on line 20. 1ms is the TAX DUE.
/\. Entcr the intcrcst 00 the balance due on line 20/\.
B. Enter the totaJ ofline 20 IIIId 20A, This is the BAlANCE DUE.
M.... check . hie to R latcr of Will" A cnt
BE SURE TO ANSWER ALL QUESTIONS ON REVERS SIDE AND TO RECHECK MATIl
u.. ~ ~parJW)'J dedn IhIl t haw CUNnIld this I1llwf\, n:lu4q~ achcduIea Ind dalanenLI,.lfid to the bGllI (I( my knowkldec WId bdlCt 1111 tnao.
ClCIINl:I,. elI~. 1 dedn daIIlllI ......c... been reponed" V\IC nw\d value, Ollcllfllion ofJftlJ*UflCher thart \he penotIII ~ it bMed on
011 in! or_ ...._
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444 Jelferoon Avenue
Scranton PA 18510.2491
(I)
(2)
(3)
(4)
(5)
(6)
(7)
$0,00
$0.00
S9.44 1.27
$0.00
(8)
S9,441.27
(9)
(10)
SI.94 1.12
$0,00
(11)
(12)
(13)
(14)
SI.941.12
S7,soo.l5
$0.00
S7 SOO.l5
(15)
X.06a
(16) X .15 a
See $3,289.88 deficit
in original Return.
Interest
$0.00
(17)
(18)
(19)
$0.00
(20)
(20A)
(20B)
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108 FimSt.. PeckviUe PA 180452
AllOIt..
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444 Jeff"""" AvCllue. Scranton PA 18510
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William Zacharellis
Attorney at Law
Tel.phone (717) J47.Jlll
Fax (717) J47.7J16
August 7,1995
444 jeffirsoll Amlue
Scralltoll. Pennsylvl1l1iI11S'10.2491
Office of the Register of Wills
Cumberland County Court House
CarlislePA 170[3
111I111",11I"",,11,,11,1,,1,1
RE: Estate ofMichad Hudak
Admin No. 21-94-113
Dear Cheryl:
Enclosed is a check payable to your order in the amount of$274.69 for the balance of the
Inheritance Tax due in the above matter, as per appraisement oCthe Department of Revenue.
Sincerely, t1
I~h~'
WilIiam~ '
WZ:ip
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William Zacharellis
AI/orne)' at Law
444 JefJerslm A ve1lue
Stromon, Petms)'/l'allia /85/0-249/
SCRANTON PA
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PA'nENTt
DetlCh the top portion of thb Hotlel and Iut.lt with your PIYIMM'lt ... plyabi, to the n_ anc:IlKklr...
prJnt~ on th, rIUI.... .Id.,
-- If RESIDBfTDECEDEHT lakl ch.ck or llOMIy ora,. payable tor REGISTER OF WILLS, AGENT.
-. If NOH-RESIDENT DECEDENT uk, chKk or IIOMY order papbl1 tOI CotlttONNEALTH OF PENNSYLVANIA.
AU PIYHntl rllClllved shill be er-pUld fint to eny lnte....t NhlCh '1)' be duI with eny rualndlr epplJlld to thII tax.
REFUND CeRl, A "fund of . tax crldit, which w.. not reque.ted on the TIlX Rlturn, ..y be requelted by cOIIpllt!ng Itl
ItAppllcation for Alfund of PeNtlvlvanls Irm-ritanc. and Est.t, T... CREV-Ul5). AppllceUonl .r. .,Ullbl1 It
the OfficI of the Aqlatl,. of Wll11, an3l' of the Z3 Revenue Dhtrlct Offlc.. Dr frOll thll o.plrtlNfttll Z'''hour
.,..,.,.lng ..rvlel nu.ber. for for.. ordtlrlnrll In P.,..".yhranJI 1-800-362-205D, outside P.v'l.ylvlIrlll
end within lOA! Hlrrhburg Ir.. (717) 787-10,., TDD. (717) nZ-ZUt CHelrlng I.alr. only).
REPLV TO: DUIIUon. rllllrd1ng arror. Cllnt.lned on this noUCI should ~ addra.sed to: PA Deplrt.ent of Rev....., IuI'eMl
of.1ncUvlcfuel Tax.., ATTNI Po.t A.......,..t R.vl. Unit, Dept. 210'01, Harrhbura, PA 17128-0'01, phone
(717) 787-6505.
DISCOlJfT: If ..y tlJC'due is paid .,lthln thru (5) celMdlr lIClnthl after tNI eIK......t'. death, . fl" percent (5X) discCU\t
of till tlX Plld 11 aUoMed.
1H1EREST: Intlr..t I. charged bllliMI", with fir.t day of dlUnq&.IWM:" or nine (9) ..-.th. Bnd OM (1) day frOll tM dIIte of
dIIIth, to the c18ttl of PIYNnt. Tax.. which bIcaee dlUnql.lWlt befor. J.....,.,. 1, 1912 belr Int.r..t It tt. r.t. of
' .Ix "X) percltlt par ....... calculltMt .t . daily r.t. of .GUIl64. All tax.. which becMa d,UnquMt on 1M 1ft...
Jenuarr 1, 1'82 ..111 bear int.rnt .t . t.te which wll1 vlrr frOll cIl""r y..t to eel""r )'ur with u.trat.
anncuw:. by the PA DapertHnt of R.v..... The eppUcable Int.rllt rate. for 19'2 through 199~ Irll
V... Int.r..t Rat. Dill)' Inter..t F.ctot V.., Int.r..t Rlt. Dalh Int.r..t F.-ctor
1'12 20X .000541 I"' OX .DOlt47
I'" 16X .0000& 1'11-1991 1lX .00UIl
1914 1lX .000501 1992 OX .ODDU'
1905 In .000556 1995-1994 n .000192:
1'16 !IX .0OOt7" 199' OX .0DDl47
~-Int.r..t II calcullted .. follow..
INTEREST . IAWeE: OF TAX UllP4ID X IIIIIlIEIl OF VAYB DELrIlQVEllT X DAILY IHTERElT FACTOI
"'M, Notice h...... .ft.r tM t... __I .U,.,.,.,t ..Ill tdlKt In lnt.,...t calculltlon to flft... Ul) deltl
blrond tM date of thI .........t. If PI~t 11 .... Iftar the .nt...... ce.,utlUon data ...... en the
Notlea. ~ltlOftll lntet..t lU.t be ~Icul.t~.
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RFV~IS47 EX AFP [12094*
COHHOHWEALTH OF PENNSYLVANIA
DEPARTHEHT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. Z806Dl
HARRISBURG, Pi 17128-0601
>, ';) '.'-J
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
ACN 101
ESTATE 0
DATE OF IlEATH 10-12-93
DATE 07-31'95
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
FILE NO.
COUNTY
CUMBERLAND
WILLIAM ZACHARELLIS ATTY
444 JEFFERSON AVE
SCRANTON PA 18510
REGISTER OF WILLS
CUM8ERLAND CO COURT HOUSE
CARLISLE, PA 17013
,.r~IJT ALONll TH7!>
o~;."ioEic-'
r
Aoount Ro.ltt.d
")..74.69
~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
'~';.-':- . -. ..,--........ ..'.;jiifcE-iili-----........----
\X
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REV-1547 EX AFP (12-94,).
COHHONWEALTH OF PENNSYLVANIA
DEPARTlEHT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17121"0601
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS ANa ASSESSHENT OF TAX
ACN 101
FILE NO.
10-12-93 COUNTY CUM8ERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORN WITH YOUR TAX
PAYHENT TO THE REGISTER OF WILLS. HAXE CHECX PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
DATE 07-31-95
WILLIAM ZACHARELLIS ATTY
444 JEFFERSON AVE
SCRANTON PA 18510
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
A.ount Ro.1ttod
ESTATE OF HUDAK
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV:iS4-j-EX-AFP--m-:94riiiiT"iCE"O;;"iiiHEifiiANCE"TAitA"PPiiA"isEi.jEiiT~"-ALioHANCE-iiR""---"'-'"-"-"---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
MICHAEL FILE NO. 21 94-0113 ACN 101 DATE
TAX RETURN WAS. I I ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED
07-31-95
NOTICE
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Ro.l Eot.to ISchodulo Al (11
2. Stock. and Bond. (Sohodulo DI (21
S. Cloo.l~ Hold Stock/P.rtnorohlp Intoroot ISchodulo C) (5)
4. Hortg.goo/Noto. Roco1voblo (Schodulo DI (4)
S. C.ah/8~ DepOalta'H1.c. Parsonal Property (Schedule E) (5)
6. Jolntl~ Ownod Proport~ ISchodul. F) (6)
7. Tronof.ro (Schedul. GI (7)
8. Total A.,.t.
NO. 01
APPROVED DEDUCTIONS AND EXEHPTIDNS:
9. Fun.ral Expenl../A~. COlts/Hise. Expen,.. (Schedule H) (,)
10. DObt./Kortgogo LIobI1ItIo'/LIon. ISchodul. II lID)
11.' Tot.l DoduoUono
12. Not V.luo of Tox Roturn
IS. Ch.rItoblo/Govornoont.l Bequo.t. ISchodulo J)
14. Not Voluo of Ed.to Sub.loct to Tox
.00
,DO
.00
.00
9.441.27
.00
.00
(al
9,441.27
NOTE:
l,941.12
.19..
1111
1121
1151
1141
1,1341 1::'
7,500.15
.00
4,210.27
I~ an a......ent was is.ued pr.viou.ly, line. 14, 15 end/or 16, 17 .nd 18 will
reflect ~igure. that includ. the total of ALL r.turns assessed to date.
ASSESSHENT OF TAX:
15. AMount of Line 14 ot $paulOl roto 1151
16. AMount of LIne 14 tOXoblo .t LInool/Cl... A roto (16)
17. AMount of Line 14 toxoblo ot CoU.tor.l/CIooo S rd. 1171
18. PrIncIp.l Tox _
.00 X .00.
4,210.27 X .06.
.00 X .15"
llBI
.00
252.62
.00
252.62
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
DISCOUNT 1+1
INTEREST (-)
AHllUNT PAID
INTEREST IS CHARGED FROH 07-13-94 TO 08-08-95
AT THE RATES APPLICA8LE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
.00
252.62
22.07
274.69
· IF PAID AfTER DATE INDICATED, SEE REI/ElISE
fOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN U, NO PAYHENT IS REllUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY BE DUE
A REFUND. SEE REVEIISE SIDE OF THIS FOIllt FOR INSTIlUCTIllNS.1
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RESERVATIO'h E,t.t.. of _Nwltl dYing on or b.for. olleHber 12, 19112 n if eny future Int.r..t in the ..tlt. Is tr.....f.rr.
In po.....lon or ."joyunt to CI... II Cl:oU.t.r.U b'Mflel.rl.. of thtl _ltUnt .ftlr the IXPlr.tion of In" ..t.te for
Ufe cr for Ylllr., the CO-.on..lelth hlrlby .xproll1y rUlrVII thl rlDht to IIppr.hl end '''1.. trMUlr ImerltlftC. TIXI,
It the lewful CI... B Ccollet.tel) rete on InY IUCh future Interl.t.
_OF
NOTICE: To fulfill the requireHntl of Section 2140 of the Inhtlrltance and E'tete Tllx Act, Act 22 of 1991. 72 P.S.
Section 2140.
PAYMENT, OIItach the top portion of thb Hotlce and 'uNlt ..ith Your P.ynnt to the R'lIist.r of NUll print. on the rev.r.. .Ide.
--ttIIIk. chICk or 1tOnII)' ord'r p.yabl. tOt REGISTER OF MILLS, ADENT
All p.~tI rK.I".., _11 flr.t b. 1lipp1lH to eny Int.rllt which 'IIY b. ctu. with MY rl..indar "PPUed to the t.x.
REfUND CCRh A refund of . tu credit, which .... not r~.ted an the Tax Rlturn, "Y bII r*tUS.ted by --.1,Unt M -AppllCIIUon
for R.fund of PennlJlv....I. Inhllrltenc. end E.tllt. TIIx" CRt~-1n:5). AppllClltlan. .r. .VIIUebl. lit the Offlc.
of the RIIII.ter of Nlll1, '"Y of the 25 Re"enue Dhtrlct Offlc.., 0" by c.lling tM 'PlClel 24-hour
........rlng ,ervicI nueber. for fa.... ordtrlnlll In Penn.)'I".,,11I 1-1I00-362-Z05G, out. Ide Penn,YI".,le Md
..ithln loql H.rrllburll .te. (717) 7117-IID94, TDD. (717) n2-2252 CHI.ring I",.lred Only).
OBJECTIONS: Any p.rty in inter..t not ratl.fled with thl appr.I.--.nt, ellowanclor di.ellovencl of deduction., or .....lIent
of tex UnclucUng dlrcount or Interlln e. .hown on thla Notlc. MUst object within lixty (60) d.y. of ....Ipt of
thl. Notlc. bYI
--written prot..t to h PA o.p.rtHnt of RItYMUII, ao.rd of Appe..., hpt. 2111021, Hlrrllburll, PA 17121-1021, OR
--election to have the ..tter d.tlrllned .t .ucUt of the acCCkl'lt of the plrMnlll r.r...tDUve, OR
~-lIppUl to the Orphan.' Court.
AIlIIIH
ISTllATIv:!
CORRECTIONS: fllCul Irror. dJscoVllrld on this ........"t should be IIddr"1Id In wrlUng tOt PA DIlpsrbwlt of RIYInVI,
IurD" of IncUvldulll TD.D., ATTHI Post A......."t Rlvl... Unit, Dept. 2II06Dl, HtIrrllbura, PA 17111-06Gl
Phone(717) 717-6505. See pegs 5 of ~ bookllt -In.tructlon. for InheritenceT.x A.tum for. Re.Jdent
. Dec.....r CAEV-1SOJ) for.. .xplINUon of IICIiIlnhtrllUvDty corractlblD error..
If .,y tax.. 11 'Did "Ithln thrH en C.lendDr .unth. .fter ttM dKMent'. dlDth, . flVD percent CS:U dilCOW'lt of
the t.. ,eld I. 11lCMilld.
DISCOUNT.
INTEREsT.
Int.rllt h cherled beginnlng with flr.t dliy of del1~y, c,. nln. C,) IICInthl Met one (J) dQ fr'Oll the dU. of
de.tn, to the d.t. of PDYHnt. Tu.. which bK-. delinquent billa,.. .......ry I, 1982 beer inter..t .t thI rlt, of
.s. (6):) perc.,t per DnnUI CII1eulDtH .t . dDlb nt. of .000164. AU t,XII which ~ dlllnquent on end Ifter
Jenuery 1, 1912 wll1 bul" Intlrllt .t . r.t. which wll1 ".ry fro. cDlendlr year to celtndel" ye.r with tNIt rete
ennounc.d bw the PA o.p.,.tHnt of Revenue. fM eppUclbll Int.r..t rete. for 1'112 thrClUlh ."5 .re,
~ ." terll t RI t. ODllw Inter..t Factor !!!r Int.r'lt R.t. oejly Int.r..t Factor
19lZ "X .0DOS4I I.., 'X . DOot47
1'15 lOX .0004S1 1911al"l IIX .OODSOI
I... IIX .0ODSOI 1"2 OX .000247
I'" UX .000556 1"3-1994 'X ~DOOltl
19" lOX .OO1l74 I"' OX .00Dt47
--Inte"'lt 11 C11IC\111ted .. followu
IIITEIIEIT . IALAllCE OF TAX UNPAID X IlVIlIEI OF DAYI DELIHIIIIEIIT X DAILY IIITEIIEIT FACTOI
nAny Hotict II.... 1ft... the tu blooM. deU~t will "1f1Kt en Int.....t c.lcuIIU.. to fifteen US) cler.
Hyond the elIt. of the ........t. If "w.nt II ... efter the Inter..t CClRPUt,UDtI ate IIhowt 01'1 the
Notice, >>ddltlonel lnt.r..t ~.t be c.lcul.ted.
INRE:
ESTATE OF
MICHAEL HUDAK,
DECEDENT
Ii [ff
NOW, to wit, this 11 oayof
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
NO. 21 - 94 - II3
DECREE
./
~~ 1996, upon consideration of the annexed
Petition, the Administratrix, Rita Hudak, is hereby discharged from the duties of her appointment.
BY THE COURT:
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