HomeMy WebLinkAbout94-00548
IIJt:TITION FOI{ PIWBATE and enANT OF LETTlmS
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OATIl 01' PlmSONAL IU:PIU:SENTATIVE
COMMONWEALTII OF I'ENNS\'I.VANIA I ..
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COtlNTY OF CUMBERLAND I ..
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MARY C, LEWI S ' Ill'dl/." I! ,j . !2
/4 -- vy,) IF -' q
No. 21 - 94 - 548
Estate of GRACE ASHTON NICHOLS a/k/il, I Deceased
GRACE A. NICHOLS
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW JUNE 22, 19~, In eonslderlltlon of the petition on
the reverfie side hereof, slItlsfactory proof having been presented before me,
IT IS DECREED that the Inslrumenl(s) daled MAY 14, 1993
described therein be admitted 10 probale and flied of record as the lasl will of
GRACE ASHTON NICHOLS a/k/a GRACE ASHTON NICHOLS
and Letters TESTAMENTPRY
arc hereby granled 10 BROOKS ASHTON NICHOLS
(/)'-)ll. f Ji;. f J. t
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'8hler of Will, '/;
MARY C. LEWIS '
FEES
Probatt, Lellers, Ell', """'" $ 25.00
Shorl Certlflcales(3 ) , , , , , , , , ,,$ 9 .00_
R,Qnllnelallon """""""" $
x-pages $' 6.00
J C P --s-;-oo--
TOTAL _ $ 45.00
Flied "",',', ~,U,~~, ?,2,t" m4"""""
ArroRNI!Y (Sup, CI, 1.1>, No,)
AIlIJRCSS
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CALLED JUNE 23, 1994
..,
W I L L
I, GRACE ASHTON NICHOLS, of Carlisle, Cumberland
Pennsylvania, declare this to be my last will and revoke
previously made by me.
ITEM ONEI I direct my executor, hereinafter named, to arrange for
the cremation of my remains, and my ashes are to be taken to Hawks
Roost, West Virginia.
County,
any will
ITEM TWOI I direct that my debts and funeral expenses, including
my gravemarker shall be paid from my residuary estate as soon as
practicable after my decease as a part of the expense of the
administration of my estate.
ITEM THREE I I give, devise and bequeath my entire estate to my
son, Brooks Ashton Nichols H he survives me by 60 daYB. In the
event that he predeceases me or iB not then living on the 61Bt day
after my death, then I give, deviBe and bequeath my entire estate,
equally, share and share alike, to my grandchildren, aB may survive
me.
ITEM FOURI I appoint my Bon, BROOKS ASHTON NICHOLS, Executor of
this my laBt will. In the event that my son, BROOKS ASHTON
NICHOLS, failB to qualify or ceaBeB to act aB Executor, I appoint
my daughter.-in-Iaw, KIMBERLEY ANNE NICHOLS, to act aB Executrix
with the sante rightB, powerB and duties.
ITEM FIVE I I appoint KIMBERLEY ANNE NICHOLS guardian of any
property which pasBes to any perBon under the age of 18 years and
with respect to which I am authorized to appoint a guardian and
have not otherwiBe Bpecifically done BO. Said guardian shall have
the power to use income from time to time for the beneHciary' s
education, support and welfare without regard to his or her
parent' B ability to provide tor Buch education, support or welfare,
or to make payment for theBe purpoBeB, without further
reBponsibility, to the beneficiary or to the beneficiary's parentB
or to any pereon taking care of the beneficiary. Said guardian
shall adminiBter the separate and equal Bhare of each beneficiary
until he or Bhe becomes 18 years of age, at which time the share of
each beneficiary remaining in the guardianship account Bhall be
paid to said beneficiary in full. In the event of the death of any
beneficiary after my decease and prior to reaching the age of 18
years, his or her share Bhall be diBtributed equally to the
surviving children or child to be adminiBtered in accordance with
this guardianship provision. Should Kimberley Anne Nichols fail to
qualify to cease to act as guardian of any property which passeB to
any person under the age of 19 years, I appoint PHILIP KINGSLEY
SMITH and MARY EVANS SMITH, guardians of any property which passes
to any person under the age of 18 years and with respect to which
I am authorized to appoint a guardian.
ITEM SIXI All estate, inheritance, succession and other taxes,
imposed or payable by reaBon of my death, and interest and
penalties thereon, with respect to all property comprising my gross
estate for tax purposes, whether or not such property passes under
this will, shall be paid out of the principal of my residuary
estate, without apportionment or right of reimbursement.
ITEM SEVEN I I direct that my person repl"Elsentative or guardian
shall not be required to give bond for the faithful performance of
their duties in any jurisdiction.
f-r?'-l(,
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PAGE ONE OF THREE PAGES
.
ITEM EIGHTI In addition to the rights and powsrs given to the
fiduoiaries by law or elsewhere in this will, I give to my Executor
during the full time necessary and for the administration of my
estate the following rights and powers to be exercised in his sole
discretion.
A. Tc retain any real or personal property which may at any time
form a part of my estate so long as he or she deems it advisable.
B. To invest in any real or personal property without
restrictions to legal investments.
C. To repair, alte'r, improve or lease for any period of time any
real or personal property and to give options for leases.
D. To sell at public or private sale, for cash or credit, with or
without security, to exchange or to partition real or personal
property, and to give options for leases.
E. To make distribution in kind.
F. To compromise claims.
IN WITNESS WHEREOF, I have hereunto set my hand this
7;--) 1L--6/~ , 1993.
l'f-U-day of
SIGNED (:'-;/l~ ~ 'y/..-:'-L'--!. )
GRAdE ASHTON NICHOLS
The preceding instrument, consisting of this and two other
typewritten pages each identified by the signature of the Testatrix
was on the day and date thereof signed, published and declared by
the Testatrix therein named aB and for her last will, in the
presenoe of us/ who at her request/ in her presence and in the
presence of oach other have subscribed our names.
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COMMONWEALTH OF PENNSYLVANIA I
I ss
COUNTY OF CUMBERLAND I
WeCl"'I's{CltJ'l-- (. rb~ ~ fu- '"' and \:. 'M; \ ~ M, \Y\; \ \ c f'
witnesses' Whose names are signed to the attached or foregoing
instrument being duly qualified according to law, no depose and say
that we were present and saw the Testatrix sign and execute the
instrument as her last willI that she signed willingly and executed
it her free and voluntary aot for the purposes therein expressed I
that each of us in the hearing and sight of the Testatrix signed
the will. as witnesses I and that to the best of our knowledge, the
Testatrix was at the time 18 or more years of age, of sound mind
and under no constraint or undue inf.1Ue~&-e /"
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PAGE TWO OF THREE PAGES
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REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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Pfi".'lf"lli'l .i~t.
r.oM~.OtI:~SYlVA>/IA
DEPARTMEIIT Of REVftlUE
Of:PT ,80001
HARRI OUR PA 111 8.0601
OECEDEm"s P!lJ,lE IlA51. fiRST, ,l.fj[l ~IIOOlt 1M II,l.L I ~\e I tj~r', tJr..:~ ~) 'tlJtI.~. '/rQfd\
FilE HUMBER
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NICHoLS
G-t.ACE
O,l,TEOfDEATtr
.iCOA:SECUfllh/tlI',IOEA
O,A,nOf Olll,ltt
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11115 RETURN MUST BE FILED IN OOPLICATE WnH 1I1E
REGISTER OF WILLS
Z'>O"OS"7S7l
I r ,l.f'f'lIC,l,flUj !)uR'/I'jltK'l $lOuSE S IjAJ.I[ (l,l.';1 F:RSI ,l.JjO ~IIOOlE l'illl'l)
SOCIAL Sfc'UUllftIUI,IIH.fI
[~OrlginalRolurn D? SupplomonlalRelum 0 J Ramainder RoIUfn(d.lt&oldolalllproOftl 11.llB2)
[I 4 lmlliCd E'lalo 0 4a Fulure Inlorosl Compromlso I,'''''''~''''''' \1,\1./11 [J 5. Fedelal E'lalo Ta, R,lurn Roquired
[J 6, Dccodont Died T oslal0 (.I..M::hCtOf cf','d! [J 7 Decodont Mainlalned a living Tmsl (AnK.~ COPt cfTr~ltJ _. 8 Tolal Number of Sale Deposit Dmes
[--I 9.lil~ailoll P,ocoods RocOlved 010. Spousal Poverty CIBdlll''''ld..",w,,,, '1 Jr.9\."" \,',9\1 011 Elocllon 10 lax under Soc. 9113{A) 1"""5,"01
THIS SeCTION MUST BE COMPLETEO, ALL CORRESPONOENCE AND CONFIDE~ITlAL TAX INFORMATION SHOULD BE DIRECTED TO:
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CAft.LISLt. 'PA 1701'3
fiRI,l/l,lm II!AfP'Ir.~t-'ll)
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I. Ro,1 E'lalo (Schodul' A)
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12) G, 17 0, t s-
(3) .() lJ
14) .60
IS) 2..'{-,07lf,'12..
16) I 1,3J7.~'
(7) 06
7 Slocks and Bond' (Schodulo B)
3 Closely Held COlporallon,Pannorship 01 Sol"PlOpnolorship
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4. Mongage, & NOlO! RocelVable ISchedulo D)
5. Cosh, Bank D,po'ilS & MlSceilanoous P,,,onal PlOpmly
(Schodulo E)
6 Joinlly o.ned Ploperty (Sch'dulo FI
7 Inlm.VlVo, TI,les!ors & Miscellaneous Non'PlObalo Property
(Schodule G orL)
8 Tolal OIOil A"et'llolal Lines 1.71
(6)
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." D
4I,G;Ol.B3
9 FUIIOlal E,p,n!Os & Admini,11011'1O Cos~ (Schodul, HI (91
10 O.hls 01 Decodonl, Mong'g' lIanlhilO!, & lions (Schodulo I) (10)
T I Total D,ducllonB (10/01 Lines 9 & 10)
(II)
112)
1131
1 ,2- S,!: Z. 3
lfo,3Lf<6,C (j
.66
q-D,3'1~,(, 0
17 Nol Value of Estate (lIno 8 minUl linn 11)
1.1 Challtabl' and GO"lOmolllaIBoqu"~ISoc 9113 TrUll' 10' which ,n olecllon 10 la, hO! 1101 beon
made (Schodulo J)
\4 Net Valu, SubJ'ct to Ta, (Lino 12 minus LlOo 131
(14)
15 Amounto!llno 141axablo
Hlltle spousal lax raIn I I
Sf1fl ins!ructlons on reverse side for applicable pcrcenlago
16 Amounlolhno 141ilxable
nl11% rilto
17 AmOlmlofhno 14t;uilb!o
i1t1rl%ralu
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(151
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,0 0
.06
(16)
(17)
(13)
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15
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> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
LJI'(j~r r;;~I~~ I1r ~(Jllry I dl~l.lIC thilll hil'fO C~BrTl!ncd IhlS return, mdudrng OCCOf!1pil!1ymg 5chcdul!11 and ~l.1I(lrl\Cnt~, and 10 IIIe Ml 01 mt knOVl't('(1go ilnd t'()l>fjf,
It I~ !wo tCItf!(t itnd cornrlelo {)o(;lill.lhon of PfllP,lI11f OItIC(
!!!.'1~)11Q r~~i~al rOQ!.t21Q.!!~~,l",('{1 on ajllnfOl'rnaM!UI~_C~~ hi'lli!1.li.~mlt,(h1o
SI~OF PERSON RESPONSIBLE FO~ FILltll1 tTlJRN ADDRESS
SIGNAnl~REif~ REPRESENTATIVf:-uuJ~O;Ei--~~-~~~ C> lL C/'1 (C .<:~~___
DATE
2d!d9~
DATE - ----
Docl1dont's Complete Addre!l~:
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(:i'iY-----------EQP' ~v 5LS':.,..rnLS..T:----.- ------TTr:i'l------ ~......--_.
________,_t5:..@-..__L__________.....__..___ _JiLJ 70 1'3
Tax Paymonts and Credits:
1. Tax Duo (P'''I'' I LinD II11
2. Credll~IPay'fl1f)f)l~
A SpoUSJI f''''lOrly Crmlll
B Pllor Paymonls '_--'-'~TI I'~_:lf.:'f~~_s:o:.
C Oiscounl
11/ ;;;..) 1./-;)..0.'1 /
TOI]I Clorllls (A. B . C) (2)
I) 2-q~()
3
InlOlosuPonally if applicable
O,lnterost
E Ponally
2-5"3,tfi
4.
TolallnlOlesUPenally (D, E) (3)
If line 215 gloater li1an Im11 . /lno 3, onlor Iho rlI11010neo Tllis i3 1/10 OVERPAYMENT,
Chock box on Pago 1 L1no 1910 roquest a rofund
(4)
(5)
5,
II line I . /lne 315 Qloaler Ihon /lno 2, onlor Iho ddlmenco This is lho TAX DUE,
, .
A Enter Iho lolorosl on Ihe lax duo (:,A) .__
B Enler Ihe lolal 01 Line 5. 5A. This is Iho BALANCE DUE, (5B) / J '3 7 q, ~ S"
___I'V"'\I"''''I'''''~I''''nW-I4I''';'i;\~..II.~a.:~~~JJ~~r~~J~;.I~~g~~r~~~foo~!'frL.~:; ~~7:N,I;.17f"W\(;.,'I!'V'1'1 <.'.m'll
~"'~"AlrW)Aml;.,I':t.~U!f',_ .\\'.91~.n:'i,\..w I.U<<'f:~IV}Jt'ttICk1.i1U.[ft1l'(~^':4\:IIJlt..~I\.",j;,,'~I,'1lu:..,1,\;."""j,,,,,,';j' '" )~1'" ',,,I ",..j \'.I>'Al'h,\,""I.' ,~..I\'.'/:'-
~1.JJ,Hl'!ij
PLEASE ANSWER THE FOLLOWING QU~STIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Old decedenl make a transfer and: Yes No
a, retain the use or Income of the proporty transforred; . .. [] IRI
b, relaln Ihe rlghlto designale who shalluso 1110 property transferreel or i1s Income;""". [] Ii()
c, relaln a reversionary Interest, or.. .. ",""'''' '''''''''''' '''''''' 0 00
d, receive the promise for life of olthor payments, henl1fi1s or care? , """"'"'''' "'''''' , '''' 0 00
2, I( death occurred on or before Docember 12, 19B2, diel docedenl willlin two yoars
preceding death Iran,lel propolty without receiving aeloquato considoration? If doath occurred
after December 12, 19B2, did decodenttran,fer property within one yem of death wlthoul
receiving adequato consideration?, "".""",,,,,,, [..1 IKI
3. Old decedenl own an 'inlrusl for" or payable upon rteath iJallk account or security
al his or her death?. "'" .."", , .. .,. ." r.J I2iI
4, Did decedenl own an Individual retirement eccoun\, annuity, or other non.probate property?" 0 IKI
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
"-":(I,ftmE'.l.~~,U~:~.i;\l" '. ;v:S;j:.WT'li;'.)' "I'; \.r;lr~"';I,"('1 ~"1'1"'l~ 1.~I~'~.\';~;;II~t;.'\\1-.\~iW);;''\,\'' i' "; i.i~',,[',t.; !~r;'.li., ,:r(':::,~', ,'r''',;:" ~I'l/l"':'.':;
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~t~ii7'~.G'm"",~,....l....\H,'.... 'I...... Jl,L{, u,lf'_, 1.1',<J.l",j, ..,",~. rf,_,,"l'J\~.~.,,' ",' ".:.\..I'"."~~I\J.~t.)'iI" ,"~"".,,'... ~, . '" ".'~I.,' ..(.,; .\1.';',,,,,.
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72 P,S, ~9116 (a) (1.1) (I) provided for the reduction 01 the tax rate Imposed on the net value of translers to or for the l,se of the
surviving spouse from 6% to 3% for dates of doalh on or altor July 1, 1994 and boloro Jalluery 1, 1995
72 P,S, ~9116 (a) (1.1) (Ii) provideel for the roduction of 1110 rate il11posod on Iho nel vnluo of transfers to or for t~le uso of Ihe surviving
spouse from 3% to 0% for dalos of death on or nltm ,Inlluary 1, 199". Tl10 slatulo 9.QQS_DQ!Q.~.Qll.1R! n Irnnsfer 10 a surviving spouse
from tax, nnd Ihe sletulory roqulrol11ollls for disclosuro of nssots nnel filing a tax return me 51111 appllcahlo evon if Iho ourvlvlng spouse
Is Ihe only benoficiary,
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995. Ploaso "",wor Iho lollowino question I>y placing an "x" in the
appropriate spaco
Old the decedent create a trust or similar arrangoment which Is solely for the surviving spouse's benoflt for his or her entire
lifetime'! Yes I_I No I )
If you answerod yes 10 the abovo qlleslioll, tho lax ollll1e Irust or sllllllnr nrrillloel1l0llt is pontpollod ulllllthe (loath of 1110 secone!
spouse, at whicl1lll11o it will 1>0 lully laxal>lo ill 1110 rillols) applical>loto Iho (("1I<1IIHlm 1>01l01IclarY(los). Elllor tll0 valuo of ttl!ltrust 011
Schedule J, Part II, Ifl orelor 10 I(JIIIOVll II Irolll tl10 calClllnl>ol1 of tho tax llUIl in tllis oslalo You may wish to file Sclwelulo 0 In order to
m~ke the oloction availablo 1I1lcl", Socllon 911:11( 1110 oloclloll" 1IIi1l10, tl10llunl or silllllar arrangfllllolltls tilxml in Iho OSlillo of the
first decodent SpOllSO, ttw pall Ion 01 tho Irllsl or SllIIilar a"an!lollllllll which llOnofil, tho SUrvIVIIl(J spouso IS taxoel at tho l!Iro lax rate,
ancl tho rernnlnrlm is Immel al H10 filtoUi) npplicatJln lnlhn rolllillndor bOrloliejnrY(lflS) If YOLl cllOOSO 10 mako 1110 oloclion, you must
attech Sclwdulo 0 10 a IImoly,liInd tax whim, aloll\1 Will, Schf!elulo(s) K allellor M 111 nrrlollo show ttll! ilpporllomnont 01 tho Irust or
sImilar OrrfHltlOrnenlllolwoon 1110 survivino !lpOlHHl ilnd Ow ffHllilHHler hennficliHY(IOS)
REV-1543 EX AFP 18-94) *'
COHHONWEAl HI Of Pr.NNSYLVANIA
DEI'ARTHENT OF REVENUE
BUREAU Of INDIVIDUAL TAXES , .
DEPT. Z8D601 ,
ItARRISBURO, fl.. l11Z8-0601 11,
I[)
, : .,(
'\(1-
ESTATE OF GRACE A NICHOLS
5,S, NO, 230-05-7372
DATE OF DEATH 06-13-94
COUNTY CUMBERLAND
FILE NO. 21 94-05118
ACN 95101157
DATE 01-17-95
~.__...~.__c..__..____I___
TVPE OF ACCOUNT
I] SAVINGS
X CIIECKING
[ TRUST
[ CERTIFICATE
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
I CI
BROOKS A NICHOLS
123 S COLLEGE ST
CAfl([ISLE
,--
PA 17013
REMIT PAYMENT AND FORMS Tal
REGISTER OF WILLS
CUMBERLANO CO COURT HOUSE
CARLISLE, PA 17013
'"
, I
"
I, ,
'.1
',. -' I,ll ;,
FARMERS TRtD~'COHPAN1\ hn"'~D2.ltJOcl tho lJopnrllllont ..,\th tho Inlorll8tlnn 11'tod bellow which hilS liGOn uull In cnlculntll1{J the
pottntla! tftX due. tholr rClcordH~catll thot ,11 tho Iloath of tho ohoyo dllcodont, YOU O/oro It joint mmor/hQIHlflclnr'l of thl, llccounl.
If ~ou fell tht. InforMtlon Is IncorrRct, pllu"" obtnln wrlthn corroctlon fro. tho flnnncl.ll InIU\utlon, .lttnch n copy to thlll for III
/lfld return It to thl /lbo....e nddrols. Thl. nccount Is t/l)(nblo In I1ccorflltnce with tile Intlllrltf\flC;Q 111)( l.nw. of the CMlllOf1\llllllh of lIenn'''I....nnln.
"1.l.ullulI' _I,ly In, hll..wrclIj 111 <;<tlllllg (il,) ,;,i.a:';'7.
COMPLETE PART 1 BELOW
Account No, 1 0 - 71 7 18
N N
N SEE REVERSE SIDE FOR
Cata 06-01-90
Establlshad
FILING AND PAVMENT INSTRUCTIONS
Acccunt Balanca 1,3, 149 ,83
Parcant Taxabla X 50,000
AMunt Subjact to Tax 21 ,57 11,92
Tax Rata X , 06
Potential Tox CUa 1, 294,50
PAAT TAXPAYER RESPONSE
COI FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
A, ~The ilbOVI Infor"",tlon and In)( dUIlI Is corroct.
1, 'Iou MY (;h0050 to rOllllt plI'IlIQnt to thl Roglstor of ~Ills with two coplos of this notlcl to obt1lln
ft discount or 1I'o'old In tClros t, or 'lOll lIli1Y chock bOll "A" 1Ind roturn th I s no t Ico 10 thll 1I0g I s tor u I
Wills ~n(l nil offlcl"l lISUSlllIlInt will ho IssIJod bv the IIA OOpilrtnent of 1I0VlIn\llll,
To Insura i!ropor crodlt to 'IOllr necount, 11m
(~l corolo~ {If this notlco IIlllSt flCCOlllp/ln, 'IOllr
ollv_ont \0 ItIO IIl1glHnr of Wills, HnkCl chllck
Jfllvnhlo tal "Roghter of Wlllsl Agent",
MOTt:: If tnll II"YMlnts lIrll MlIdl within throe
III /!lonths of the (/f/codont" (il'lll of (lIlith,
'lOll MY dlduct n 5% discount of the tnll d\lo,
Anv Illhorltnnco t"ll due will bllCOIICl dolllll\uont
nino I')) nonth'l IIftClr tha dntll of dll/lth,
l- CHECK -J
ONE
BLOCK
ON LV
8. [j Tho ilbova <ISsot tUlS hoon or will bill roportotl ,lncl tllll p"ld IoIlth tho PonnsylvRnlR lnhClrllnllco Tilx roturn
to bCl fllod by thu docodlltlt's roprosontat Ivo,
c. [J ThCl <iboVQ lnfor/rlntlon 1~_lncorroct clfllllllr-.-!(nhts and do(l\lcllons OIoro p"hJ by you,
Vall must cOlllplotQ PART l.~J ilnd/ui' PAUT I.~J 1101001,
If you indicate a dif1erftnt tax rate. plels. state your
relationship to decedentl_______~__.____..~
OFFICIAL USE .oNLY 0 AAF
PA DEPARTMENT OF REVENUE
PART
[3J
TAY. RETUP.N - CQHPUT~TI~N
LINE I, Cata Establlshad
2. Accovnt Belance
3. Percent Taxable
4, Anount SUbjeot to Tax
S, Debts and Deductions
b, Anount Tlxlble
7. Tax Rate
8, Tax Due
T,^.X Q'f ,1t)INT /TRIJ~T ACCOllNT!;
OF
I
2
3.....lL-__
4
5 -
b
7 -lL-
6
PART
~
DATE
DEBTS AND
P^D
I
2
3
4
5
6
1
8
DEDUCTIONS CLAIMED
PAID
PAVEE
DESCRIPTION
AMOUNT PAID
TOTAL tEnter on line 5 of Tax Conputation)
Undar penalties of perjurYJ I declare that the facts I
ClOIt~!te to ,the bal~, ~,! ~y knO(dge and beliaf.
TAXPtv~. {XmATJi / v tv}
I
$
have reported above ara true, correct and
~OME d. <[L}l._,YfVYC(
WORK (II 'I) 2 ~ ;' - 51 11
TELEPH.oNE NUMBER
--z d.. iN;
D~E'
.'
.
GENERAL INFORMATION
1.. FAILURE TO RESPOND WILL RESULT IN AN OFfICIAL TAX ASSeSSHF.NT with ,ppllooblo Intorut b.lOd on Inf"lOtton
tUb,ltt.d bv thl flrlllnclal InlUtutlon.
2, Inhlrltancl tll( bleo... dt1Jnqulnt nln. lonth. IInllr thl dle.d.nt', dati of death,
3. A Joint actount I, tuabl. eVlIn though thl dllc.d.nt'll nlllll loin lidded lit fI IInthr of cOllvenllnol.
4. Aocount. (lnoludlng tho.. h,ld bet",.." hu,band find wlf., which the dlcldtnt put In Joint n1UI.. within on. Yllr prior to
duth or. fully tillable 8' tran.fl".
S. Acaaunh IIhblhhtd Jointly b.tw..n hu.band nnd wlf. lor. thIn 0". y..r prJor to duth fIr. not hucabl,.
6, Account. h,ld by a die_dint "In tru.t for" IInother or other. IIr, talC,bl_ fully,
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
1. BLOCK A . tf thl lr.tof.atlon nl1d COllputatJon In the notice lIrt tlorrtct and deduction. /lr. not bllng ola11l1d, plllc, an to)("
In block "A" of Part I of thl "ToMPIlYlr Ruponu" 'ICltlon. Slyn two coplo. nnd ,ub.lt thlll with your r:hlc~ for th, aeount of
tall to the R.ght.r of 111111 of thl county Indlc'Ued, Thfl PA OOPllrtunt of Revlnul will IlIue nn offlcJol nUAu'.nt
(Fori REV-1548 ~lC) LIPcn r,c.lpt of tho ruturn frail the Rogl.ter of 101111..
" BLOCK B . If the Ullt up.olflod on thl. notlcl hili bun or wBI bl roportod nnd till( p/lld with the f1lnn.ylvanla Inhlritance
raIC R.turn fllld by th, cllOldlnt's reprountlltl"l, plnol an ")(" In hlock "1\" of flllrt I of tho "TllMpaYOr Ro.ponn" lIotlon. fitgn one
c:opy nnd raturn to tn. flA Oepartllllnt of Revenue, 8uronu of Indlvldunl TOICII. nep! 180601, IIllrrhburg, PA 111Z3-1J61J1 In the
.nvIlop, provld.d,
5, BLOCK C - If the notlC:1l InfClrlllltlon II Inctlrrlct /lndlor deduotlon. lire being olnlllld, chick block "C" nnd co.pl.t. Pllrtt Z and'
according to tho In.tructlon. bilow, Sign two copl.. nnd luhllJllt ttl.. with ynur check for thll /lIOunt uf talC payabll to the Regilt"
of 1011111 of the county Indicated, The PA O"'part"nt of Rlvlnul will IIIUI on nHlclal 1I......ent (FOri REV-154& DO upon rec.lpt
of thl return fro. thl Rlglst.., of Wllh.
TAX RETURN - PART 2
TAX COMPUTATION
LINE
1. Enter thl date the account orlgl",,11y wn. lltahUshed or tltlld In thl lumn.r 'IClltln; fit dati of duth,
NOTEI For a decldllnt dll'tng nfhr lUIZ/aZI Accounhl whIch the dlcedent put In joint nun within ono (II yur of death are
tal<able fulh lit trnn'hrt, However, there Is nn IIl<clu.lon not to ellce.d $l.01J0 per trnnsfer.. rllgardl..s of the ...alu. 0'
the account or the nUlbtr of accountl held.
If a doublo "'terlsk (lun appurs bofore your first nllN. In the nedrl.. portion of this nctlce. the $l,OOO 1IC0lullon
alrladY h"l blan deduct.d frol the acccunt balancl .. r.purted by thl flnanc!1I1 Institution,
~, Ent.r thl tohl behnco of th. acoount Including Intore.t acorued to thl datI of death.
3, Th' percont of tho account that I. hICllbh for lI/lch .urvlvor II dlter.in.d lit followll
A. The percent tOICable for JoJnt 8S..tl ..tabll.h.d "orl than ont Ylllr prior to the dlc.dlnt'. d'nthl
I DIYIDED BY TOTAL NUMBER Of DIVIDED BY
JOINT OWNI:RS
El<aeplll A joint n."t reglshred In the nlll, of
TOTAL NUHBER Of X 100 . PERCENT TA~AaLE
SURVIVING JOINT OWNERS
thll dec.dent nnd two othlr plrson.,
B. The perclnt tallable for all.t. cr"ehd within cne ytar of the dOcldlnt', donth or IIccounts ownld bll' thl dlc.dlnt but held
tn tru.t for "nother lndl",l(lua1(,1 (trust bln.f1ohrln)1
1 DIVIDtD BV 5 (JOINT OWtrlEAS) DIVIDED BY Z (SURYIVORS) . ,167 X 100 . 16,];: (TAXABLE fOR EACtl SURYIVOA)
I DIYIDED BY TOTAL NUMBER OF SURVtVING JOINT
OWNERS OR TRUST eENEfICIARIES
lC 101J . PtRCEHT TAXABLE
EICalplol Joint account rlglstorld In tho nn'l of thl d,cld.nt /lnd two oth.r rerson. and eltllbllshld within ani Ylllr of death by
the dlctd.nt.
1 DIVIDED ay Z (SlmVIVORSI . .51J )( 100 . !i0% (TA)(ABLE FOR EACH SURVIVOR)
4, The a.ount ,ubjeot to tllIC (line 4) I. dltlreln~d bv eultlplYlng the nccount bnlano. {llnl Zl by tht p.rr.tnt taKlblt (Ilnl ]),
S. Enter the totll of the dlbt. and d.duotlon. II.t8d In Pllrt ,.
6. Tho a'ourlt hmabll Cllno 6J I. doterllllnlU by lIubtrllnt!nlil thl dtbt'J ond dlduct!o". 0111. 51 {rot th. hlC/UI,t lyiJjlCJt 10 \<<tIC Cllhll ..i-
7, Entlr tn. approprlato tllIC rate fl1n. 7l &1 detlr.lnld bllcw,
A. For dat.. 0' d.ath occurring nfter 61.50/lJ4. thl tllIC ratel for tran.f.rs to spou... are a. followll
1. o.t.. of d..th on or after 7/1/94 Ilnd bofo,. 1/1/96 the rat. I. 3%,
Z, Oat., cf death on nr nfhr 1/1/96 IInd blfo,. l/t/97 tho rnto Is Z%,
3. Oat.. of d..th on or "fhr 1/1/97 nnd hlfert 1/1/9& the rnto II 1%.
4. Oat.. of dlath on or after 1/1/98 trnn.fI,. to SPOUII. will be OICO.pt fro. tllK,
Hottl For dat.s of dl.th prior to 7/1/94 tr"n~flr. to '~OUIQ' nrl taICnbl1 lit 6%.
B. Tr.n'f.r. to Ilnl.l d,.clndant. Including fnthlr, ~oth'r. Ron, daughtlr, grandchlldrln, son-In-law,
dlughter-ln-lIIw, .tlPchlld and their luu. ara tnlCl'Ibl. at .IIC ptrctnt (6%1,
C, Tran.f'''1 to nil other, Including brother, IlIt.r, unt:lo. aunt. nlph.w nnd nlecl nre t.ubl. It flft..n plrolnt (15:0.
D, If YI1U thango the tal< rah. pleas. 'PIC Ify your relationShip to thl d.c.dent In tht "rea provld'd.
&. The a.ount 0' tal< dUI (llnl II) 11 dohrllJned hy .ultlplll'lng the n.ount taubl. 11In. 6) by the till< rate (lIn. 1),
CLAIMED DEDUCTIONS - PART 3
DENTS AND DEDUCTIONS CLAIMED
Allowablt d.bt. and d'ductlon. nr. dlt.rlllnod ~I folloWl1
A, You IlgallY are rlsPon.lble 'or pny..nt. or thl 'Itat. .ubj'ct to nd.lntstr~tlon by a Plr.onal r.prl'lntatIVI I. In,uffJol.nt
to pay thl dlductlbll Itlll',
B. You aotually patd the d.bts nfhr duth of th. dtc.d.nt and cnn furnhh Ilroof of Pllvll'nt,
C, D.bt, bllng clallld IIU.t b. ltulled fullY In Part .,. If IlddltloOftI 'pncI Is nlld.d. uti plnln pllI'1f 8 I/Z" M 11", Proof of
PIY.lnt lay bl "qu..t.d by tht PA D,partll.Flt of Rlvlnul,
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORHATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRV UNIT IN
HARRISBURG AT (717) 767-8327, TOO. (717) 772-2252 (HEARING IHPAIRED ONLY)
PURPOSE OF
HOTlCE.
h. fulfill the requlre.tntl of Stctlon Zl~O of thl Inheritance and E,tatA ralC Aot, Act 22 of 1991. (n P,S.
S.ot Ion 2140).
PAVHENTl
Dttach thl top portion of thl, Hotlel and lubalt with your pay..nt to thl Rlgt,t,r of Will, printed on th_
rlVln' ,Ide.
.. Hakl chick or .onlY order payable tOI REotSTER Of WILLS, AGEHT.
All PIy..nt. rlcelved shall flr.t bt flpplltd to any Jllhrut Which .av bt dUl, wJth an'/ rlllelnd,r applied to thl tfllC.
REFUND (CR) I
.. r.fund of a taM credit, which wat not r.qullted on thl talC r.turn, .ay bt r.qu..tld by ~o.pl.tlno an "Applle.tJon
for Alfund of Ponn,ylll"nta InhlrltanCI and rlteh TalC" (REV.I3UI, Appllcfttlon. nrt nvnllabh at thl OHlcl of
thl Righter of Wl1h, IIny of thl 23 RIlVlnue Olltdet OffiCII or by call1nll thl .peclfll Z4~hour an,wlrlng ..rvlel
nUlbllrt for foru ordlrlngl In PeM,ylvanh 1.800~362~Z050, outsldl Plnnlylvanla lInd within local
tlarrhburg "rID C7U) 187-8094, TOO' (7171112.2252 Olearlng I.palr.d Only).
OBJECTIONSl Arw party In Interl't \lot satl,fled with tilt tlPpral,ul"t, nllownncl or dlltlllnwnncl 0' deduotlon. or a.......nt
of t/tll <lnoludlng dllcount or Inbrut) tI. .hown on thl. Hotlcl lIay objlct within shety (60) daYI of receipt of
thll NoUce bYI
--wrlttln protut to thl PA OePllrt"lnt of IllvenuI. Botlrd of ApPllIlI. DIP\. 281021, tlarrl.burg, PA 17128.1021, OR
~'Ilootlng to havI the IIIl/ltter dltor"lnld fit thl audit of thl Ilncount of thl Plrlonal rtl1reSlntatl"I, OR
.-appul to thl Orphan,' Court
AOHIH.
ISTRAlIVE
CORRECTIOHS,
Faotual "rror. dhcOVQrtd on thll lIlI....,nt .hould bl lIddrtiiud In writing tOI PA Dlpart""nt of Alvlmll,
BUrllu of Individual TI'II(II, A1TNI Po,t A.......nt RIVllw Unit. DEPT. 280601. tlarrhburg, PA 111za~0601
Phonl 17171 1117.6505. S.. plllt 3 of thl booklet "In.tructlons for Inh.,lhnol hll Rlturn for I Auldlnt
Olcldlnt.. (REY-150l> for an Illplanatlon of adllnhtratlvllY corrlctnble .,rorl.
DISCOUHTI
If Imy taM dUI I. paid within thrill (3) collnder .onth. nftlr thl dlc"d.nt'. dll/lth, a flvl PIrOllnt 15iCI
discount of thl tu paid II "llowld.
IHTENEST.
Interllt II chargld blglnnlng with flftt da.,. of dlllnquency, or flln. (91 nonth. and onl (11 dav
fro. thl dati of dltlth, to thl dllt_ of paYllnt. TIIM.' ~hlch bllen.e dlllnqulnt b.fore Jenuarv 1, 1982
bur Intlrut at thl rate of 11M 16in p"clnt per annul ctlculf1ted at " dally rate of .(100164.
All till" which beet.. dlllnqulnt on or aftar January I, 1982 w1l1 bur Interut at a ratl ~htch will vary fro.
cellndar yeer to cllllndftr vlar with that rat. announc.d b.,. the PA n.pnrt.,nt of RlVlnu.. Th. applicable
Intarllt ,'at.. for 1982 through 1995 lire I
1962
19U
1m
1965
1966
-~Int,,"t
20%
16%
11%
U%
10%
J, calculatld at
.000S48
.GOOtt38
.000301
.0003S6
.00021(1
follollClI
\:.lAC lnhrut Rill. Oallv Inl".., Feotcr
1961 .% ,000147
1966-1991 11% ,000101
1992 9% .OO02li1
1991-199~ 1% ,000192
1995 9% ,000147
'tU.r l.D.l"ut Ratl Dally Interut fllctor
INTEREST . BALANCE OF TAX UNPAID X HUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Anv Hotlcl tuuld Ifter the tIll beco'" dlllnqu.nt will refllet "n Int"..1 calculation to flf'..n OS) dflyt
b.yond thl date of thl a.......nt. If 11".,.II.nt is lIa(l.. after thl Int.,II' co.putatlon date .holHl 00 thl
Hotlel, additional lnt,,"t IIU.t bl cllleulatld.
I
I
,,'
I
PAYNE"'.
", ".
Ottach thl top portlon 0' tht, Hotlcl and lubllt with your plvaent lade paYable to the n... and .ddr",
prlnttd on the r.v.r.. ,Id,.
If RESIDENT DECEDENT lak. chick or 1II0nll'l' orrttr Plyablt tOI REGISTER OF WILLS, AGENT,
If N~.RESIOEHT DECtOENT uk. chick or lIone... order payabl, tOI COHHONWEAL TH OF PENNSYlVANIA.
All pay"nt_ r,cllvld ,hall bl applied flr.t to any Int.r..t which "'1' bt due wJth any r..alnu.r appll.u to the ta~.
REFUND (CRII It r.fund of . talC credit, which wn. not rlquelted 00 tM TeIC Return, lay bI requuhd by cOlpl,tln, an
"Application for R,fund of ~'nn'Ylvanl. Inheritance end E.t.t. 1alC" (REV-Ill}), Application. art IVIIIIbI, at
tht OffiCI of th_ Rlgl,t" of Willi, nny of the 13 R~ Ol.trlet Offlc.. or frol the Dlpartttnt'. Z~.hour
onlwerlng .ervlce nu~ber. for for.. ord.rlngl In P.nn.vlvftnlft 1-800-36l-20S0, out. Ide P.nn.ylvanla
and within local tlarrhburg llrlft 11111 1&1-80CJ4, 1001 111/1 112-US2 Olllllrlng I.palred llnlvl.
REPLY TOI
DISCOUNTl
INTERESTl
Qut.tlon. rtQardJng error. contained on thl, notlc. .hould be addre...d tOI PA D.part'ent of Wey.nuI, !ur..u
of Individual TalCII, ATTHI Po.t Au.....nt R.yl... Unit, DIPt. 280601, Illrrhburg, PA 17128-0601, phane
OIl) 181-6505.
If anv tll. due I. Pllld within thrll (3) cnllndar ~th. nf~lIr thl dlcldlnt', dlath, II flvl Plrc.nt (5%1 dl.count
of thl ta. paid t. IIllOllld.
Int",..t It charged b4lglnnlng with 'Ir.t day of dellnquencv. or nine (9) ,onth. Ilnd one (1) day fro. the dati of
duth, to the date of pav..nt. lllllll which blca"e delinquent b.forl Jllnullrv I, i982 bear lnterllt at tht rat. of
,1M (U) percent p.r Mnu. calculated at a daJly rat. of ,000164. All ta.1I which bien. dlllnqulnt on and after
January I, 1982 will blar Int.r..t at " ratl which will varv frol callndllr yl.r to cllllndnr Vlllr with that rat.
annoulle.d bv the PA nlp"rt..nt of Rly.nu!'l. Th. IlpplleBbl. Intlrllt rlltll for 1962 through 19CJ5 BreI
Vur Inte,..t Ratl Dallv Int.r..t faetar Vur Int.rut ABt, Dallv Inter..t faotor
1982 20% .000548 1981 9% ,000241
1983 16l .000438 1988-1991 11% ,00OSOI
1984 III ,000101 1992 9% .000241
1985 III .000356 11)9].1994 1% .000192
1986 10% ,000214 1995 OX .000241
. - tnterut It calculated .. folloWl1
INTEREST . BALANCE OF TAX UNPAID X N~8ER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-'Any Notlcl tllu.d Ilftar th. tll. b.co.., delh'lql..Wlt ~tll refl.ct IIn Intlrllt cllcutatlon to flfh." US) day,
bI~ond the det. of the IIt......nt. tf paYI.nt I. ..dl aft.r the Int.r..t cOlPUtatlon dal. .hown on thl
Notlc., .ddltlonel Interett .u.t h. cnloulet.d.
/. ).1 \: - (/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAI_ T A~ES
INtfERITAHCt: lAK OllJlSION
OElll. Z"0601
ItA"RISBURG, IIA 17128.0601
NDTICE Of INHERITANCE TA~
APPRAISEHENT, ALLOWANCE OR DISALLDWAHCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
12-14-1998
NICHOLS
06-13-1994
21 94-0548
CUMBERLAND
101
l .~~~~! ROIl~~_d=_ -1
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLANO CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS .....
REv: i54i -E'iC"FP - [0'9-: 9'r'-- iliii'fcr-6F-YNHEiiifiiifcE - TAni riiiRA"i sEHEiii''''- -m:6iiiiiicE-OR - ----- -- _"_m - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GRACE A FILE NO. 21 94-0548 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
B ASHTON NICHOLS
123 S COLLEGE
CARLISLE
PA 17013
ESTATE OF NICHOLS
TAX RETURN WAS, (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1, Rool Estoto (Sohedule A)
2, Stooks ond Bonds (Sohodulo B)
3, Closoly Held Stook/Portnershlp Intorost ISohodulo C)
4, Hortgogo./Noto. Rooolvoblo ISohodule 0)
5, Cosh/Bonk Deposlts/HI.o, Porsonol Property (Schedule E)
6, Jointly DMned Proporty ISchodulo FI
7, Tronsfor. (Sohedule 01
8, Totol Auf to
I ) CHANGED
11)
,00
6,170,25
,00
,00
24,074,92
11,357.66
,00
(8)
(2)
13)
(4)
(5)
16)
171
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Funer.l EHp.n.'I/A~. Costs/Hi Ie. Exponsls (Sohedule H)
10, Dobh/Hortgage Llobllltlu/Llons ISchedule I)
11, Totol Deduotlons
12. Not Volue of Te. Return
13, Chorlteblo/Govornoontel Boque.ts) Non-elooted ql13 Trust. ISohodule J)
14, Not Volu. of E.toto Subjoot to To.
1, 254,23
,00
Ill)
112)
113)
(14)
(q)
110 )
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tn.lu,umu..t1I
GRACE
A
DATE 12-14-1998
HOTEl To insure proper
credit to your ecoount,
.ubolt the uppor portion
af thi. foro with your
t.)( p.Ylllnt,
41,602,83
1.?~4 n
40,348,60
,00
40.348,60
If an assessment was issued previously, lines 14, 15 andlor 1&, 17 and 18 will
reflect figures that include thB total of Ahh returns assessed to date.
ASSESSMENT OF TAXI
15, AMOunt of Line 14 ot Spouse I reto 115)
16, Aoount of Llno 14 to.ebl. ot Llnool/Clo.s A rote Ilbl
17, Aoount of Line 14 to.oble ot ColleteroI/Clo.. B roto (171_
18, Prlnolpol To. Duo
NOTEI
TAX CREDITS I
PAYHENT
DATE
10-14-1998
RECEIPT
NUHBER
AA296771
DISCDUNT (+)
INTEREST/PEN PAID (-)
-----
,00
INTEREST IS CHARGED THROUGH 12-29-1998
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
,00 ~ ,00:
40,348,60 ~ ,06,
,00 ~ ,15,
(18)
AHDUNT PAID
1,37'9,85
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
,00
2,420,61
,00
2,420,91
1,379,85
1,041,06
803,47
1,844,53
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REqUIRED,
IF TOTAL OUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS,)
I;,:
'~/d ;'l't'; ;~/l l'~: ,:1)'/
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RESERVATIONl E,t,t.. of dtoIdento dVlnq on or blfor. Deceeblr 12, 198Z ~. Jf any futur. lnt.r..t In the ..t.t. 1, tr.o.f.rred
In po.....lon or enjo~t to el.., a (ooll,t,r,ll btneflo1.rlls of the dectdtnt .ft,r thR Ixplratlon of env ..tet. for
I1f. or for y..r., thl C~onwe.lth hereby IKPr..,lv r".rvI' thl right to eppr.J.. Ind ...... trlO".r InhlrltlnOl 11.'.
at thl l..,fulCl... B (colll1t,rn1) rlt. on any tueh future Intlr..t.
PIJIIIlOSEOf
NOTICE I To fulfJ11 the r,qulrlMnh of Section 2140 of the InherUftoca and Eltah Tlx Act, Act 21 of 1995. (72 P.S.
SeoUon 914(1),
PAV1'CEHTI DetDOh tht top portion of this Notice and luhIIlt with your PD!fHOt to the R~ht.r of N11l1 printed on the rlVlr.. liele.
uHak. check or tOOlY onklr pByable tOI REGISTER OF MILLS, AGENT
REFUND (eN)1 A r.fund of . tlX or,dlt, which WI' not r.que.ted on tho TI. R,turn, ..y be requested bv o~letlng en "Applioltlon
for Refund of Ptnnlvlvanla Inheritance and Eltate Taxft (REV-131]), Applications are avallabla ftt tho Office
of the Rtgllter of Willi, any of the 21 Revenue Dlltrlct Offlc.l, or by cIlllng tho lpeclal 24-hour
anlwerlng service nueblrl fcr fcr'l orderlngl In Pt"nIYlvl"la I-tOO-362-2050, outtlde p.nnsYlvanla end
within loc.1 HarrltbUrg arta (711) 787-8094, TOOl (7111 772-2252 (Hearing I~alr.d Only).
OBJECTIONS, Any partv in Int.r..t not .atltfltd with the appralte.ent, BllcwInce cr dlt.llcwftnCl of deductlonl, cr .......-ot
cf tax (Including discount or Interllt) a. Ihown on thll Hotloe IUlt objlot within I1xb (60) dayt of ncelpt of
this Hotlce bYI
"written pro tilt to the PA DePllrtHnt of Revenue, Bcard cf Appeah, Dept. 281021, Harrisburg, PA 11128-1021, OR
--.l.otl~l to hftVI the .etttr det.rtlO8d at audit of tho aocount of the perlonal repr.l.ntatlve, OR
--sprell to the Drpo.n.' Court,
AlllilH
ISTRATlI'E
CORRECTIONSI F.otual .rror. dllcovlr.d on this a.,e,...nt .t~uld be addr...ed In writing tOI PA Depart..nt of R.venue,
Burllll of IncUvldual Tallll, ATTNI Post A.......nt R.vlew Unit, Dept. 280601, Har'rlsburg, PA 17128-0601
PhonI (111) 187-6505. S.. Plge 5 of the booklet "Inltructlonl for Inhlrltllnce Tax R.turn for a R.,ldent
Deoedent" (REV-ISO!) for en .xplenatlon of adlllnlltr"Uve1y correotable error.,
I
IlISCOOIlT.
If eny tex ck" Is paid tdthin ttlr.. (11 cHlendlr .ooth. aft.r the dectdtnt'l death, . ,Ive p.rcn."t (5;() d1lcount of
the t.x p.ld It aUow.d.
PfHALTV,
The 15X tIll .-nitty non-participation ptn.ltv II eDlPut.d on the total of the tax and Intlrt.t .'.....d, end not
paid blfore Januarv la, 19911, the flr.t dav aft.r the tnd cf the talC ..ne.h ~rlod, "rhlt non-participation
penaltV It 8Ppelllbl. In the .... .anner and In the 'the '''41 tI.. period as you would Ippeal the tlX Ind inter..t
that hat been .......d I' Indlclt.d on thl. notloe.
IHTERnT.
Int.r..t 11 charged b.glnnlng with flr_t dlY of d.lInquencv, or nlllt (9) IIOnth, and one (1) dav frDl the date of
death, to the dato of pIYl.nt. Tlx., whloh ble..e delinquent before Jloulrv I, 1982 beer Intere.t at the rate of
.Ix C6X) per(tnt per annu. calouJntad at u dallv rat. of .00UI64, All tax.. which bee..a delinquent on .od efter
January I, 1982 Mill bear Int.rast at a rate which Mill vary frOl caland.r v.ar to oalendar ytar with that rat.
lRROunoed bv thl PA Dtpartaent of R.venue. The applicable Int.r.,t rat.. for 1982 thrOUGh 1999 .rel
't!!! Int.rut Ratt DailY Interut Factor ~ Inter..t Rat. Dl'llly Int.rut hctor
1982 ZOX ,000S\8 19811-1991 m .000301
19a! 16~ ,0mSll 1992 9X ,000241
1984 IU ,000~01 1993-1994 1X .000192
1985 U~ .000556 1995-1998 9X ,000241
1986 10~ ,000214 1999 1~ ,000192
1981 9~ ,000241
-Mlnttr..t I. calcul.t.d al fcIION"
INTEREST . BALANCE OF TAX UHPAID X NU"BF.R OF DAYS DEUNQUENT X DAILY IHTEREST FACTOR
-~Any Hottel 1..UId aft.r thl tax beCOl4' delinquent will r.fl.ot en tnt.r..t o.lculatlon tc fifteen (1&) dlyt
btyond thl date of the .......-ot, If paveent J. .adt .ft.r thl Int.r..t coaputltlon dlt. .hown on the
Notle., Iddltlonel Int.r..t lO.t be cIlculattd,
.,. ~., " '
COMMONWfiAt.Tt1 OF rnNNSYL VMI'A
Dl'J'AflTMfiNT OF ReVENUE
BUReAU OF INDIVIDUAL TAXES
DnpT.2801J01
IIAARlSOUR(], PA 17128.0001
/" r' H J ./'l., './ (! ",1 t'
PENNSVL VANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
II,
I ) ',..'..'
.
No,AA 32tl405 rmV.IIOm(II'901
AECEIVED FROM:
r
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
J:l Af,II'J'(JN N I CliO!.!>
'Ill
\1'.1 .p'lh 1;;',)
rOlOHERE
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ESTATE INFORMATION:
FILE NUMBER
NAME OF DECEDENT (LAST)
(FIRST)
(1.11)
DATE OF PAYMENT
POSTMARK DATE
COUNTY
TOTAL AMOUNT PAID
DATE OF DEATH
REMARKS
i., J
. fi';jJISTEH Of: WILl.f,
RECEIVED BY
mTNrm,~;~~i5ij~:06
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PAYtlENT.
Oetach tho top portion of till. Notice ftnd Illb.U with your pay..~nt Ilndu payable to the 11M. find addr...
prJntld on the rev.r.. alde.
If RESIDENT preEOEMT Illlke check or lonay order p"ynble tOI REGISTER OF WILLS, AGENT.
If NOH-RtSIDCNT DECEDENT ."ka check or llallOY ordor ""yohlo tOI COHHONWEAL TH OF PENNSVlVANIA.
REFUND (CR)I , rdond of II hue credit, which was Ilot r"quostod on tho lax kotun" IIUt.,. bo roque.ted by oOllpletlnll an
"Application for Refund of J10nnsvlvnnln Inhnritlmco nnd Estate 10)(" lJU:Y~1l131. Applications at. available ftt
the Office of tho Reghter of Wllls, nny of tho l.5 RllvDnuo Vhtrlct Offices or frail the OopnrhllllOtt. 24-hour
IInlwerlnll servJr:o nUllbors for 'oras ordorlngl In POrlfllylWHlln l~ftOD.]('?-?O~D, ouhldo Ponnsylvanla
and within lOCAl Ilarrhburg nron (717l 71l7~809(I, Hln' (7171 772-??.fA IIloarlng hlfla!l'od onhL
REPLY TOI Quo.Uons rogardlng errors contnlnod on thh notlco should ho nddros!lnd tOI FlA Vltrort.llmt of RovlInuo, 8ureau
of Individual Tftl<8S, ATlHl Post AuosSIlont R(Jvlew Unit, (Jo"t. 2110601, Ilarrhburg, PA I7128~0601, phone
(11) 787~6S0S,
DISCOUNT I
If any tax due 18 paid within threo Ul cltlomlM .ontlls nftor tho rlocodnnt's Chl8th, a fiVe porcent ISXI discount
of tho tal< paid Is allowoll,
PENAlTY,
The lS% tal< unoaly non"I'nrtlclpntlon Illloftlty 15 COfl'l'utlld on the totnl of the t8ll And jnterut aUGSlod, and not
paid b.fore Janullry 18, 11)96, tho first dny Afto! tho nnd of tho tOll: olllnesty porlod.
INTEREST,
lntlrut Is chargod hoglnnlng with first dny of dolln1luonCy, or nino 1'.11 lIlollth. nml 0110 (II dny frolll tho date of
fkIath, to tho dati of pnYlIlont, "11105 which hnc,uw dollnf1\1ont hoforo Jllr.uary 1, lr'll? bOllr Interost at the rat. of
lhe 16%) perClent po, IIMUIl calculAted ot n lIolly rntn of .000164. All tlll105 which Iloca.a c1ollnqtHtn't on and after
JlInuary 1, 1982 Mill hoor Intorut nt n rot" which will V<lry froll cnlondnr yur to cnlondtlr Yellr with thnt tah
announced by the PA [Jupnrt.unt of Ruvollun, Thu npPUC^bl(1 Intnrllst rotos for lqlll throllgh 19'.1'.1 arel
Ylllr lnternt Rtlte Unlly Intorest fAotor VeAr Intnrost Rlltn Oolly Interost fftOtor
1981 20% .000!)4ft 193/1-1991 11% ,000301
1983 16% .0004311 1992 9r. ,000247
1984 llY. ,000301 1993-19% 7% .000192
1985 nx ,0003S6 If195-199ft 9% .000247
1986 IOY. .000274 1'.199 7% .000192
1987 9% ,0007.47
~~lntBr..t t. ctllculntld III folloWl1
INTEREST r BALANCE OF TAK UNPAID K NunDER Dr DAYS DELINQUENT K DAILY INTEREST FACTOR
uAny Notice luued "ftnr tll" tOil hncolllos dollrlqUnnt Mill rnfloct nn Intor..t c"lcul8tlol'l to f1ft..n (lSI dlY'
beyond the date of thu lIu....ont. If "nvaont Is .nllo tlfhlr tho Intorolt cDllputntlon dtlt. shown on tho
HoUce, .ddltlonnl Int.rut lust ho cnlcultltod.
Ashton I\lIohr'9
123 S, college Sl.
Carlisle, PA 17013
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In pa.....Jon oranJo1llnt to CJ,.. I (coIl,t.rll) blntfloJarJ.. of thl dIotdlnt Ift.r the IkPlr.tlon of InY ..tet. far
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STATUS REPORT UNDER RULE 6.12
Name of Decedentl G gAc r i\~\\~t,J
Date of Deathl J"()lJf \51\~
Will No. Z, 1 + - 0. r;-'!f1___ Admin.
.v K \-\0 l <.
No. Z/ fJ..if~t)>'1~
Pur~uant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate I
1.
State whether administration of the estate is completel
Yes \/ No__
2. If the anllwer is No, Iltat.e when the personal
representat.ive reasonably believes that the administration will be
completel
3. If the answer to No. 1 is Yes, state the following I
a,
account with the
Did the personal repv6sentative
Court? Yes No~,
file a final
b, The separate Orphans' court No. (if any) for
the personal representative's account iSI
c. Did the personal representative st.af an
account informally to the parties in interost? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts maybe filed with the
Cerk of the Orphans' Court and may be attached to this report.
s;;fd ,~-
_13, ASI-t"J'llN 1'Jlc..;HoI...S
Name (Please type or print)
Datel
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( 7/7) 2 '-fq _- " r rr
Tel. No,
CapacitYl ~personal Representative
_____Counsel for personal
representativo
(MAH I rmflAM3)