HomeMy WebLinkAbout94-00670
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
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HARRIS URO, PA HU'~0601
OEcrOENrs NAME IlAST,FlRST,AND MIDDLE INITIAL)
Cassidy, Steven E.
SOCIAl8ECURITV NUMOER
478.52.0279
X 1. O,lglnal Rolurn
Fon OATES OF DEATH AFTER t2/St/al CHECK HERE
IFASPOUSAL 0
POV[RTYCREDIT 18 CLAIMED
FILE NUMBER
COUNTY CODE
DEceDENT'S COMPLETE ADDRESS
6 l.atchgate l.ane
Mechanicsburg, PA 17055
COlolnl)' Cumberland
YEAR t;
'7~
NUMBER
o 4. Umlted Ealala
[]I e. Docedonl Dlod To.lalo
(Anach copy 01 Will)
04..
o 7.
Fuluro Inlerosl Con'fJromlso
(10' dalo. 01 doalh ano' 12'12.02)
Oocodonl Malntalnod 8 Uvlng Trusl
(Anach a copy 01 T'u,')
3. Romalndor Roturn
(10' dalo. 01 doath p,lo, to 12.13.82)
!Kl5. Fodo,al Eatato Tax
Roturn Roqulrod
...2.-8, Total Numbo, olSalo Dopoall Bo,os
AU. CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
COMPUl[ MAILIND ADDRESS
Motte, Evans & ga~dsido
3401 North Front Streot, P.O.
Hsrrisbur PA 17110.0950
(I) None
(2) 4,479.78
(3) Nono
(4) Nono
(5) 3,165.00
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TELEPHONE NUMBER
717 232.5000
1. Real Estala (Schedulo A)
2. Stocka and Bends (Schedule B)
3. Closely Hold Slock/Pallne,shlp Inlo..st (Schodulo C)
4. Mongages and Notes RocoIvablo (Schedulo D)
&. Cash, Bank Depos"s & Miscellaneous Pe,sonal P,operty
(Schedula E)
e. Jolnny OWnod Propeny (Schedulo f)
7. T,anslo18 (Schedulo G) (Schedule L)
8. Total G'099 Assets (Iotallln.. 1-7)
8. Funeral Expenses, Admlnlsuatlvo Costs, MlscolJanoous
Exponaos (Schedulo H)
10. Debls, Mongage Uabilillos, Uens (Schedulo I)
11. TOlal Doducllon. (Iotalllnes 0 & 10)
12. Not Valuo 01 Estalo (line s mlnusllno 11)
13. Char"able and Govornmental Bequosts (Schodule J)
14. Not Valuo Sub oct to Tax IIno 12 minus Iino 13)
1&. Amount olllno 14 taxablo 816% rato
(Includo valuos Irom Schedulo K or Schodule M,)
18. Amount 01 Iino 141BXDblo at 15% ralo
(Includo valuoslrom Schodulo K 0' Schodulo M.)
17. P,lnClpal tax duo (Add lax Irom IIno 15 ond Irom IIno 10.)
10. C,odlls/Sp Povorty P,lor Paymenls Dlsco"nl
Box 5950
7,644.78
89,025.36
(81,380.58)
None
81,380.58
0.00
0.00
0.00
0.00
0.00
19. Ulloa 181a groalor than Uno 17. onlor Iho djfloronco on Iino 10. This Is tho OVERPAYMENT.
~ D ICheck here If you are reque.Ung a refund of your overpayment. I
20. IIl1no 171s g,oator Ihan IInol0, onlor tho dlllo,onco on IIno 20. Thl.ls tho TAX DUE.
A. Enlor tho Inlorost on Iho balanco duo on Iino 20A.
B. Entor Iho lotal olllno 20 ond 2M on IIno 20B. This i. tho BALANCE DUE.
Make Check PI able to: RI later 01 Willa A "'
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Under p,nalt'.. of P"luty,I dl!;l.,. thl' I havI Iqmlnld UIlI fllurn, 'ntludlng attomp.nYl"g"hldu'n.nd alAlamlnl.tand to thl bnt Df my knowl.dg.and b.h.f,U I.l,u..
COff.ctlnd tompl'I..1 d.tU" thalall,..I"tat. hu bun "porl.d II tlU' m"...I...alu.. O.t"ratlon 01 p"pa,., other Ihan lh. peraonal ,.p,,,.nlatl....la b...d onalllnlo,m.llon 01
whlth praparer ha. .ny knowl.dg..
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+
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(8)
(7)
None
Nono
(8)
(0)
8,333.50
80 , 691. 86
(10)
(15)
(11)
(12)
(13)
14
(81,380.58) ..oa.
(1&)
0.00 )( .15'
(17)
1"IOIOS1
(18)
(10)
(20)
(20A)
(20B)
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... _~.:r.u~:~<x ..r.uc:l. f.:(.0!;/-......... on
~ e'c~~~l~;b'~r~~.l!~A"'i 70'55'" ....:1...."..........
ADDRESS
Mette, Evans & Woodside
3i."oi' ~iori:i; 'Fr;;nt 'S"trc,;t'. p':<i:" 'Box' .5950'.....
.............................L..................__...
Harrisbur . PA 17110.0950
SIONATURE OF PERSON RESPONSIBLE FOR FILING RETURN
1 lo,m .oltwa" only C.nl" PI.t. SOllwar., Inc.
0.00
0.00
0.00
DATE
1- ,;8lj l/
DATE
^l..JD.71
Form 1500 (A..... I Hili
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Ot'
STEVf.N f.. CASSIDY
KNOll ALL m:N bY TIIt:Sf. I'Rf.SENTS, that I, STtVEII E.
CASSIDY, now residing at 5 Stanford Court, In the township of
East IHndsor, County of Nercer and State of New Jersey, being
of sound and dispoBln'] mind, memory l1nd undor8tandinq do hereby
declare this to be my Last Nill and Testament, hereby revoking
any othor Wills, Testamenta, or Codicils by me heretofore made,
f.!.!![[l I direct that all my just debts and funeral
expenses be paid as Boon ofter my decease as niftY be fouol.!
convenient.
SECOllD, I give, devise and bequeath all my property,
real, personal and mixed, of whatsoever nature and wheresoever
situate, to my beloved wife, JANET G. CASSIDY, absolutely and
forever, provided she survives me.
!tll~l In the event that my beloved wife, J~~ET G.
CASSIDY, shall predecease m~. or dlo with me in or as the result
of a common disaster so that it cannot be determined which of us
predeceased the other, or In the event that she shall die of In-
juries received in said common disaster within GO days of said
common disaster, then 1n such event, I do give, devise and
bequeath all the rest, residue and remainder of my cstate of
whatsoever nature and whores.oever situate to my three children,
JODIE /-I, CASSIDY, SHERI L. CASSIDY and ANY C. CASSIDY, or the
survivor or survivors, share and share alike, and any children
who may hereafter be born to me or adopted by me as a result of my
marriage to JANET G. CASSIDY, aforesaid.
FOURTH, In the event that my belvved wHe, JAl.E~'
G. CASSIDY, shall predecease me or die with me as set forth in
Paragraph Tll1rd above, and in the further event that any of m~'
.aid children .hall be under the age of 25 years at the time of
my death, then 1n such event I heroby give, devise anu bequeath
tho shore of said child or children to my CO-Exocutors, Executor,
or F.xccutrix, an the case may bo, hereinafter named in Trust nover
thelees for the benefit of said minor child or children, upon
the following terms and conditions I
(a) To uso the income and so much of the principal
of my estate os may be necessary for the proper maintenance,
support and education of my minor child oc childran, and
education to incluclo such school or col1olie of higher or
professional education aD they may desiro to attond. Ny Trustees
arc invested '{lith solo discretion as to the or.,ounts of income or
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prIncIpal that may be requIrad.
Ib) Upon each child reoehIng the age of 25 yeau, she
shall be entItled absolutoly to her then dIstrIbutIve share of
my estato,
(c) Should any of my chIldren dIe before reachIng
the age of 25 year a , the share of such child or children I gIve
to the chIld or chIldren of such chIld per stIrpes and If such
child or children should die loavlnq no child or children at
theIr own, the share of auch child or children so dyIng before
reachIng the ege of 25 years, I gIve, .devIse and bequaath unto
my surviving child or children, share and share alike, absolutely.
E!!!ll' I nomInate, conatItute and appoint my beloved
wife, JAlIET G, CASSIDY, as ExecutrIx of this m'l Last Will and
Testament, wIthout bond In any jurIsdIctIon.
(a) In the event my wIfe shOUld predecease me or dIe
with me in the sa~e common disaster as set forth in Paragraph
Third or for any reason docs not or .cannot act as Executrix of
this my Last Will and Testament, l'nomlnatc, constitute and
appoInt my wIfe's aIster, KATHERINE,WIL50N, of RIngwood, Texas,
and my wIfe's brother'ROBERT L. KEARNEY, of cedar RapIda, Iowa,
or the survivor, co-Executors, Exccutrl~, Executor, Co-Trustees
or Trustee, as the case may be wlthout~bond 1n any capacity 1n
any jurisdIctIon.
~I In the event that my ,beloved wife, JN~ET G.
CASSIDY, shall predecease me,or dIe.with.me as set forth in
Paragraph Third above, and In .the further event that any of my
said children shall be under the age of 18 years at the time of
my death, then 1n such eventl
(0) 1 nominato, constitute and appoint my wife's
brother, ROBERT L. KEARNEY, hereinbefore named, as Testamentary
Guardian of such of my children as may be under the age of 18
yoars nt the time of nlY death, provided he shall survive me nnd
further provided that he be pt.ysIcally and mentally compotent,
wIthout bond In any jurIsdIctIon.
(b) In the event that my beloved wife, JANET G.
C/lSSIDY, shall predecease me or dIe with me as aet forth In
Paragraph ThIrd above, and In tho further event that any of my
saId chIldren sholl be under the oge of 18 years et the time of
my death, and in tho furthor event t.hat my wife's brothor,
ROBERT L. KEAtuIE'i, hereinbefore named, shall predecease me or
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shall be physically or mentally incompotent and incapable of
caring for any or my minor children. thon in such event, i
nominate. constitute and appoint my wife' a brother, t'UOHAS J.
~EARNEY a. Testamentary Guardian of such of my childron aa may
bo under the age or 1 B years at the time of my death, without
bond in any juriadictIon,
J!D(fd!!!!' I hereby authorize and empower my Fiduciary
or Fiduciaries. as tho ClIBO may bo, hereinbefore named, to
continue any and all business enterprises in which I may be
engaged at the time of my deceAse until Buch time as the Borne
can be disposed of to the beat advantage. authorizIng such
Fiduciary or Fiduciaries, as the case may be, to buy whatever
may be necessary to carryon said business, and alao to continue
the endorsements of any and all notcs or other indebtedness
which I may have endorsed or incurred during my lIfetime. if
1n the judgment of my Flduc~ary or Fiduciaries, os ~he case may
be, it 1s to. the advantoge of my ostate 50 to do, her~by saving
said Fiduciary or Fiduciaries', as the case may be, harm~ess
from any loss which might arise as a result of the exorcise of
the power herein contained. .f
EICIlTHl I authorize and ompower'my Fiduciary or
Fiduciaries, as the case may be, hereinabove named, to sell,
mortgage, leasc or otherwise dispose of any and all of the real or
personal estate of which I shall die seized or posse,sed, ~t
either public or private sale, at such time or times, and on such
terms and conditions as my Fiduciary or Fiduciaries, as the ~ase
may be, shall deem meet and proper, and to execute, acknowledge
and deliver all proper writings, deeds, or conveyances and
transfers therefore. without any obligation on the part of the
purchaser or purchasers to look to the application of the
purchase money or income or proceeds thereof.
~. This Will shall stand in full force and effect
notwithstanding children that may hereafter be born of my marriage
with JIINET G. CASSIDY, or hereafter bo adopted by us. Any after
born chlldron or after odopted children shall inherit equally
with JODIE H. CIISSIDY, SilER I L, CASSIDY and ANY C. CASSID't. a. if
said children had been r\arned herein.
~. I give to my beloved wife. JANET G. CIISSIDY.
if she survives me, a sum which together with the total of any
other amounts allowed as a marital deduction in the Federal Estate
Tax proceeding relating to my cstate shall equal the maxlum allow-
able morital deduction as finally dotermined in such proceeding.
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COMlIIl{\lrt\~{\%W~'N"
ESTATE OF
SCHEDULE B
STOCKS AND BONDS
FIll! NUMBER
Stovon E, Cassidy
SSII 478.52.0279
11/24/93
All
ITEM
NUMBER
1
01 -owneclwtUl RI . 01 lIurvtvorah mUI'''' lI"'oMd on 8chedulo F.
DESCRIPTION
Twontioth Contury Mutuo1 Fund
Account #3100134294
16.230
VALUE AT DATE
OF DEATH
2,108. 11
2
Twont1oth Century Mutual Fund
Account #22000940894
21. 760
2,371.67
TOTAL Alae ent", on line 2. R ltulaUon
(II moro spaco I. n..dod, InsortaddltJonal.h.... olaame Blze.)
Copyright (c) ,.., tor", .oll.".r. onl; C.nl" PI.n SoU",,,., III,"
S 4479.78
Form 1&00 Sch.dul. B IA.v....111
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
REV:' '~11 EX + ('~UI
CO"IIJ1N,'llf.h.'t1):i'v, ewttYoh\'ANIA
'Rhib1:N'tb~ci:'b.t'NT
ESTATE OF
Stoven E. Cassid SS# 478.52.0279 11 24 93
ITEM DESCRIPTION
NUMBER
A. Funeral expen...:
1 Funersl
2 Grave
3 Luncheon
4 Internmont
B.
PlUSH p,lnt Of T 8
FILE NUMBER
AMOUNT
5,162.50
460.00
450.00
560.00
"
AdmlnlltraUvl Colta:
Peraonal Rep,esenlatlva Commissions
SocIal Securlty Number 01 Personal Rop,esonlatlve: 478- 54.9742
Veer Convnlaalons paid _
2.
Mornay Fees
1,500,00
3.
Family Exemplion
Claimant Janet G. Cassidy
Add,OSI 01 Clalmanl at decotlont'a death
Streel Addr... 6 La tchp;o te
CIty Mechanicsburp;
Spouse
Relationship
Spouso
Lane
Stala ~ Zip Code 17055
4.
P,obate Fees
N/A
C. MlsceUaneouI Expensel;
1
Twentioth Contury . Transfer Foo
91.00
2
Postage paid by Janet Cassidy
60.00
3
Mette, Evans & Woodside Out of Pocket Expenses
50.00
$ 8 333.50
TOTAL ."so ento, on fino S, Roca lIulation
(II mo,e space Is needod. Insen addltionalahools 01 same size.)
Copyrlght(C) t8111 form loftwa,. only Cant., PlIC' So, I.....""Inc.
Form 1600 5th. dull H IRIY. 7.181
.'
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REV" IlUi'EX + "0-11'
SCHEDULE I
DEBTS OF DECEDENT
MORTGAGE UABILlTIES AND UENS
FILE HUMBER
COMr..\l\lrti~~Wt~~f'YANIA
EBTATE OF
Steven E. Cassidy
SS# 478.52.0279
11/24/93
ITEM
NUMBER
1
DESCRIPTION
Norwest Mortgago Loan Number 5551239
Balance ot death: $161,383,72
AMOUNT
80,691. 86
TOTAL Also enter on line 10, Roc ltulaUon
(If molO space Is needed, Insort addlUonai shoots 01 sarno size.)
copyright (el ,nt 'orm lotlwa,. only C.nt., Pile. 8oflwI", Inc.
S 80 691. 86
Form 1500 8ch,dlll. I (R,v, 7-111
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REV-lS47 EX AFP (08-94*
COHHONWEAl tIl Of PENNSYlVANIA
DEPARTHENT Of REVENUE
BUREAU OF INDIVIDUAL TA)CES . .
DEPT. 280601
HARRISBURC, PA 17128.0601
ACN 101
NOTICE OF INNERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE 12-12'94
ESTATE OF FILE NO.
DATE OF DEATH 11-24'93 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FDRH WITH YOUR TAX
PAYHENT TO THE REOISTER OF WILLS. HAKE CHECK PAYABLE TO "REOISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
ELYSE E ROGERS ESQ
METTE ETAL
PO BOX 5950
HBG PA 17110
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
Altount Re..Ht.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..
iiiv:is4'j-ExniiFP--l'oa-:94Y"iliificnWYNHEiiifiINcE-i:iiinip"pjjiiisEii€il'r;-m:OWAifcinilimmm--------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CASSIDY STEVEN E FILE NO. 21 94-0670 ACN 101 DATE 12-12-94
TAX RETURN WAS. (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL
1. R.d E.t.t. (Schedule A) (1)
2. stock. and Bondi (Schedule OJ (2)
5. Clos.ly Held stock/Partnership Int.r..t (Schedule C) (3)
4. Horta.ges/Not.. Receivabl. (Schedul. DJ (4)
S. C..h/Oank Deposits/Hi.c. Personal Property (Schedule E) (SJ
6. jointly Owned Property (Schedule FJ (6)
7. Tranlfer. (Schedule OJ (7)
8. Totel A...t.
) CHANGED
.00
4,479.78
.00
.00
3.165.00
.00
.00
(81
7,644.78
APPROVED DEDUCTIONS AND EXEMPTIONS:
t 8,333.50
9. Funeral Expan.e./Ad.. Co. ./Hi.c. Expen.e. (Schedu1a H) (9)
10. Oebh/Hortlllage Liabilitia./Lian. (Schedule X) nO) 80.691.86
11. Total Deduction. (11)
12. Het Value of Tax Return (12)
13. Cheritable/Governllental Beque.h (Schedu1. J) U3J
14. Het Valu. of Eatate Subject to Tax U4J
NOTE: If an assossmont was issuod proviously, linos 14, IS and/or 16, 17 and 18
rofloct figuros that includo tho total of abb roturns assossod to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spou.al rate
16. Allount of Line 14 taxeble at Lineel/C1a.. A rat.
17. Allount of Line 14 taxeb1e et Co11eterel/Cla.. B rate
18. Principal Tax Due
Rg.n'~ 36
81,380.58-
.00
81,3BD.58-
will
1151
1161_
117)
.00
.00
.00
X . DO.
K .06.
X .15.
I1Bl
.00
.00
.00
.QD
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHSER
DISCOUNT 1+)
INTEREST (-I
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
.00
.00
,DO
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN II, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF TNIS F~RH FOR INSTRUCTIONS.)
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RESEAYATlOlh Estlt., of dlced.nts d)'lng on Or' blfor. Dlcub.,. U. 19&Z -- If any future Int.,..,t In the ..ht. I' tr.",f.rnd
In po.....lon Or' ."Joy..nt to Cle.. 1 CcoUat.r.U b.n.fiellrl.. of the d.ced."t .ft.r the awplratlo" of any ..tat. for
lIf. or for v..r.. the Co_onw.alth h.raby awp.....b r...rvII thl right to .ppr.l.. and ...... tran.f.r Irlharlt.nc. Ta...
.t the lawful CI... 1 (collat.r.U rat. on any .uch future Int.r..t.
PURPOSE OF
HOTlCEI To fulfill the ...qulr..."" of S.ctlO" ZI"O of the Inh.rltance and Estat. Ta. Act. Act 2Z of 1IIJ91. 72 P.S,
S.ctlon 2140,
PAYHENTI Datlch the top porUon of thla NoUcl and .ub.1t with )lour pay.a"t to thl R.glsta.. of Willa prlntld on thl rav.r.. .Id..
uHlk. chack or .on.y o..d.r pay.bl. tOI RCOISTER OF HILLS, AGENT
AU plya."tI rec.lv.d shaU first b. appll.d to any Intera.t which ..V b. due with ~y ra..lnd.r appll.d to tha t...
REFUND (CAU A refund of . tax cr.dlt. which w.a not r.qu..t.d on the TIIIt R.turn, .ay bl r.qu.st.d by co.plaUng an "Application
for R.fund of Pann.ylvanla Inh.r1hnce .nd E.tata Tall" CREY'UI!J, Applications .r. av.Uable at the Office
of thl R.ght.r of WUh, any of the Z3 R.vlnue District Offlc... or by c.Ulna the spacial Z4-hour
onaw.rlng a.rvlce nu.b.... for fo.... ord.rlngl In Pannaylvanl. 1-100-J6Z-2050, outald. p.nnavlv."I. .nd
within 10c.1 H.....hbura ar.. (717J 787-8094, TDOI C7I7J 772-ZZ5Z CHa.rlng I.palrad Only).
OBJECTIONS, Any p.rtv In Inter..t not sltlafhd with the .ppnlsl.ant, Il1owlnc. or dluUowanc. of d.ductlon., Or' ".......nt
of till Clnc1udlng discount or Intar..U os ahown on thl. Notlce .ust obj.ct within ,lxty (60J d.y. of ...c.lpt of
thh Notice bYI
uwrltt.n protut to the PI. D.pllrt.ant of R.vlnua. IOllrd of App..h. DEPT. 281021, H.rrlsburg. PA 171Z8-1021, OR
u.l.ctlon to have the ..ttar d.tar.ln.d .t audit of the occount of the p.rsonal rapr...nt.tlv., OR
".pp..l to the Orphlna' Court.
ADHIM
ISTRATlVE
CORRECTIONSI
DISCOUNT I
F.ctual arror. dhcov.r.d on thh ........nt .hould be eddr....d In writing tOI PA D.p...t..nt of R.vlnu.,
lur..u of Indlvldull TaM.., A"Ht Post ..........nt R.vlew Unlt. DEPT, :80601, Harrisburg, PA 17IZ8.0601
Phonl C717J 787-6505. S.e p.g. 5 of the bookl.t "Instructions for !nhlrlhnc. Tall R.turn for a Ruld.nt
Decldlnt" fREY-1S01) fa.. .n allpl.n.tlon of ad.lnl.tr.tlvelv corr.ctlbl. Irror..
If any tall due h paid within thr'l ()) c.hnd.r .onthe .ft.r the dac.dlnt'a deeth. . flv. p.rcent UX) dhcount of
the tlK p.ld hallowed.
INTEREST I
Intlr..t Is charg.d b.glnnlng with first d.y of d.lInquencv, or nlnl (9) 1I0nths IInd on. (1) d.y froll the d.t. of
daath, to the dete of pev.ant, TalC" which beca.e d.Unquant bafor. January I, 1912 be.r Int.rlst at the r.ta of
a1M (6in p.rnnt per annuIII calcul.t.d et . dailY rat. of .000164. All t.... which beca.e dellnquant on and after
J.nu.ry 1, 1912 will b.ar Int.r..t .t a r.tl which will v.ry frolll cal.nd.r y.ar to c.l.nd.r y..r with th.t rat.
announced bV the PA Dlpart..nt of RevenuI, Th. applicable Int....st r.t.. for 1982 through 1994 .ral
'!!!! Int.r..t Ret. DaUv Inter.at Factor :!!!! Intarast Rata D.lly Intarast Factor
198Z ZOiC ,OOOSlt8 1986 10~ .000274
1985 16iC ,0004)8 1987 .~ .000247
198,. Hie ,000501 1966-1991 m .000301
1965 In ,000356 1992 .~ .000247
1995-1994 7~ .000l'Z
1995 " ,000247
ulntar..t la c.lculatad .. foUawal
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREBT FACTOR
u"'ny Notlca hauad .ft.r the tall blCo." dlllnqu.nt wlll rafl.ct an Intarllt celcul.Uon to flfl..n US) d.ys
blyond thl data af the a.......nt. If ply.."t Is ..d. .ftar the Intarnt co.put.tlO" dal. ahown on the
Notlce. Ilddltlon.1 Int.rnt .uat b. c.lcul.t.d.
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REV-4B3 EX AFP (12-9~)
CDHHDNWEAlTH OF PENNSYLVANIA
DJ:PARTtt'KT Of REVENUE
~lJR Of INDIVIDUAl TAXES
. 110601
ARAUIURa, Pi 17121-0611
S OF CASSIDY STEVEN E FILE NO.21 94-0670
DATE OF DEATH 11-24-93 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBNIT TNE UPPER PORTION OF THIS FORN WITH VDUR TAX
PAVNENT TO THE REGISTER OF WILLS, NAKE CHECK PAVAeLE TO "REGISTER OF WILLS. AGENT".
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DATE
04-24-95
~o I- /
V
ACN
201
REMIT PAYMENT TOI
ELYSE E ROGERS ESQ
METTE ETAL
PO BOX 5950
HBll PA 17110
REllISTER OF WILLS
CUMBERLAND CO COURT
CARLISLE. PA 17013
I
HOUSE
..ount R..ltt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ......
R-EfV:4SJi-ix"-AFP--iiz::94i-----.-i-NCificif-OF--DErifRHiiiAfiCiN-AiiD-AiisESS"HENif----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF CASSIDY
STEVEN
E FILE NO.21 94-0670
ACN 201
DATE 04-24-95
ESTATE TAX DETERMXNATXON
1. Credit For Stote Death Taxes as Verified
.00
2. Pennsylvonie Inheritonca Tox Assessed
(Excluding Discount and/or Interest)
.00
3, Inheritsnce Tax Assessed by Other Statas
Dr Territories of the United Statas
(Excluding Discount and/or Interest)
.00
4. Total Inheritonce Tax Assessed
,00
5. Pennsylvania Eststa Tax Due
.00
TAX CREDITS I
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST (- )
0' -:-:',.,(
(] ~q ~:1 n.:
.'.!2 CI
.. -;
.
..".
N .1
"'" ;
"'"
~. 'l}
" .. .CJ
(.1 -~. ~ mt:
<lla.;
a: .l!!~
UU
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST ,00
TOTAL DUE .00
_IF PAID AFTER THIS DATE. SEE REVERSE SIDE elF TOTAL DUE IS LESS THAN .1, NO PAVNENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" eCRI, VDU NAV BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS,)
PURPOSE OF
NOTICE,
PAVttENT.
REFUND (CR) I
OI.JECTJDHSI
AOftIN-
ISTRATJve
CORRECTIONS.
INTEREST I
To fulfSSl the r.quSr..entl of SlctSon 2145 (b) of the Inherltanc. and Elt.t. TIM Act, Act ZZ of 1991.
(7Z P.S. SecUon 2145).
Dlt.ch the top portion of thie Notice end .ubIIlt with your p.y...,t to the Regllt.r of Wlll1 prlnt~ an the
ravlrl. .Ida.
.. HUa ChKk or IIOMV ardar plw_l. tOI REGISTER OF MILLS, AGENT.
All paw-ent. racalvad ah.ll be IPpllad flr.t to anv Int.r'lt which a.v be due with anv ra..Sndar appllad to thl tex.
A rafund of . ta. cradlt .av bl r.qu..tad bv co.platlng an "Applle.tlon far A.fund of Ptnnlylvanla
Inh.rltanc. end Elt.t. TIM" (REV-ISI3). AppllcatSanl ara .v.llabla at the Offlca of tha RIgI.t.r of Will.,
anv of tha IS A.venue Dlltrlct Offlc.. or frol the Daparteent'. Z4-hour en....rlng ..rvlc. ~r. far far'l ordlrlng,
In Psnn.wlv~11 1-800-362-1050, out. Ida Pennlwlvenll and within lacII H.rrllburg .ra. (717) 7.7-10'4,
TDDI (717) 772-2252 (H..rlng 1~.lr.d Onlw),
Anv p.rtv In Int.r..t not ..tl.fl.d with the .......ent of t.. .. .hown on thl. notlc. "y obj.ct withIn
.btv (60) dav. of rlcllpt of this Notlc. bwl
....rSUan prat..t to thl PA Dlparta.nt of RIVlnul, la.rd of App..h, D.pt. 281Ul, H.rrlsburg, Pi 17UI'lOU, OR
".I.cUng to have the ..tt., d.tar.ln.d .t audit of the par.on.l rlpr..ent.Uvl, OR
--.pp..l to the Orphan.. Court,
F.atu.l .rrar. dlacov.r'd an thl. ........nt should b. .ddr....d ln wrltlng tal PA Dlp.rt.ant of R.v~,
Burlau of Indlvldu.l TIMI', ATTNt POlt A.....eant Rlvllw Unit, Dlpt. 210601, H.rrl.burg, PA 17121-0601,
Phone (717) 717-6505. SII p.al 3 of the bookl.t "In.tructlons for Inherltancl T'M Rlturn for. R..ldent
Decadent" (REY-lS01) far en I.planltlon of adalnl.tratlv.IY corr.ctlbl. .rror..
For dat.. of d..th on or sft., 10-3-91. P.nn.ylvanl. E.t.tl T.. bl,.d on thl Fad.rll E.tlt. T..
r.turn b.coa.. dlllnqu.nt .t thl IMplrstlan of nlne (09) lonth. fras tha data of dllth.
For d.t.. of d..th prior to 10-3-'1, Penn,ylvanl. E.t.t. T'M b...d on tha F.d.r.l E.tlt. T.. r.turn
b.co... d.llnquant at the ..plr.tlon of .Ight..n (II) .onth. 'ro. the data of d.ath.
r.... Which b.c... d.llnquent bafar. Janulrv I, l'l! b..r Int.r..t .t the r.t. of .1. (6~) p.rc.nt p.r annua
c.lcul.t.d .t a dlllv rat. of .001164. All ta... which b.c... d.llnqu.nt on or .ftar January 1, 1912 will b.ar
lntlrut .t a ret. Nhlch will vary fro. caland., y.., to cal.ndar y.ar with thd rat. amouncad bV thl PA
D.parta.nt of R.v.nu.. Th. appllClbl. Intlr..t ret.. for 191! through 1995 ar.1
~ Intarut Rata D.lly Intlrut Factor !!!r Intarast Rat. D.lly Intara.t '.eto,.
un !O~ .000541 1917 'X .00OZ47
1913 IU .00043. 1911-1991 'IX .000301
1914 11~ .000301 '99. ox .000247
1915 13X .000356 1993"1994 7X .000l9Z
1916 lOX .000274 1995 'X .000247
--Intlrllt I. c.lculatad .. follow..
INTEREST D BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
--Any Notlcl I..u.d aft.r thl t.. b.eoa.. d.llnquent will r.flact an Intar..t calculation to flft.en (15) day.
b.Vond the date of the ........nt. If p.v'",' la .ade .ft.r the Inter..t cOllpUtaUon d.t. .hown on the
Hotlc., additional lnt.r..t .ult b. c.lcul.t.d.
. '''--''.--'~~>H<-",,,.,~~,,a,;;_,,..._->- -.
,
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~
REV- EX AFP (12-94*
C ALTlt OF PEIfrf1YLYAHIA
PARTHENT Of' REVENJE
UAEAU OF INDIYIDUAl TAXEI
IlEPT. 210611
HARRIIIURG, P' 17U'~D6D1
F/-.;(,;), (, ,- c;
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
C/oV'.
ACN 202
DATE 05-01-95
o CASSIDY STEVEN E FILE NO. 21 94-0670
OF DEATH 11-24-93 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUB"IT THE UPPER PORTION DF THIS FOR" WITH YOUR TAX
PAY"ENT TO TNE REGISTER OF WILLS. "AKE CNECK PAYABLE TO "REGISTER OF WILLS, AGENT",
REMIT PAYMENT TOI
ELYSE E ROGERS ESQ
METTE ETAL
PO BOX 5950
HBG PA 17110
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
I
AlIOUnt R..ltt.d
d
i CUT ALONG THIS LINE ~ RETAIN LOWER PORnON FOR YOUR FILES .....
'I R-{V:73t;-ix--AFP--{i2~94j-----iii-Niificif-OF--uiTifRHiiiAfiO-N-Aiiu-AsiiisiiKiNi,r----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF CASSIDY
STEVEN E'FILE NO.21 94-0670 ACN 202
ESTATE TAX DETERMXNATXON
DATE 05-01-95
1. Cr.dit For stot. D.ath Tax.. .. V.rifi.d
,00
2. P.nn.ylvania Inh.ritanc. Tax A......d
(Excluding Di.count and/or Int.r..t)
.00
3. Inh.rit.nc. T.x A......d by Oth.r Stat..
or T.rritori.. of the United Stat..
(Excluding Di.count and/or Inter..t)
.00
4. Tot.l Inh.rit.nc. Tax A......d
.00
.00
5. P.nn.ylvonia E.tat. T.x Du.
6. Amount of P.nn.ylv.ni. E.tat. Tax Pr.viou.1y A......d
Ba..d on F.d.r.l E.tat. T.x R.turn
.00
7. Addition.l P.nn.ylv.ni. E.t.t. T.x Du.
.00
TAX CREDITS I
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST (-)
n() ~ :u~
c(f
~ ", C,) n
,', "
AMOUNT PAID '.
tl
i.;- ,"
J
('"
.'
!~) ; ~ ::.;.; \.~..
, - , ft~w
:ui:: ()
p::\ -
I.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
o
00
00
· ~SRP~lec6rI~~0~H~~ Rft~jTi~~A~EY~~~~E~fDE
( IF TOTAL DUE IS LESS THAN 81, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
~ YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.)
,.:'....;'I ,,~
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I'lA'OSE OF
NOTICE I To fulfill the r.....t...,..t. of SleUon 2145 (bJ of tM lrIMrltanc. MIl E,t.t. fa. Aot, Act ZZ of 1"1. (72 P.I.
hoUon IUS).
PAVttEHTI Detach the top portion of thh NoUe. .... ,ut.1t with vour ,apent to tM Reght.r of Will. print... on the
ravln. aSde.
.- tWt. check or ~y order paw.tlla tal REGISTER OF HILLS, AaEHT.
All PI....,tI rHIlv'" .11 be .,Ued flnt to .". Int.r..t .....Ich aQ be dlMI with ...,. r...lnder .,..11... to the tax.
REFUND (eR) I . r.fund 0' . t.. crlldlt ..y be r~.t... by cOlllll.U", 11I'I ooAppllutlon for bfund of PemlwlYIII'II.
Inheritance ~ E.tat. T.... (REV-ISIS). Appl1cltJonl .r. 'V811~1. at t~ OffICI of t~ ...I,tar of Willi.
any of the IS A.v~ 01etrlct o"lc', ar 'r~ thl O.p.rt-.nt'. 24-hour 1II'I.~rl", ..rvlcl nu.bar. far for.. ordering I
In P~'rlvlII'Il. 1-100*162-2050, out.lda Pennlrlvlll'll. ~ within local "-rr.abur. .r.. (717) 717.1094,
TDD. (717) 77Z.2Z52 (H..rlng 1.,.lr.d Dnlv).
OBJECTIONS I
Anv p.rtv In Int.r..t not ..UIfIMl with ... ......Nnt of tax .. mown on thll noUc. ..y objHt within
.ixty (60) dav. of rec.lpt of thl. Hotlc. bVI
..~rltten prot..t to the P' Dep.rt-.nt of A.venue, ao.rd of Appeala, Dept. ZII021, H*rrllburl, PA 171I'.10ZI,
.-'Iectlna to h.v. the ..tt.r d.t.ralnMt at MKlIt 0' the per.Of\IIl upr..antaUw, OR
--eppell to the Orphtln.' Court
OR
AllnH.
ISTAATlVE
CORRECTIONS I
f.ctu.1 .rrora dl.cov.rMt on thl. ......Nnt ~Id be addr...1d In writing tal P' Oap,rt-.nt of R.venue,
lur.au 0' Indlvldu.1 TIX", ATTHI Po.t A......ant A.vl.w unit, D.pt. 210601, H.rrlaburg, PA 17121.0601,
~ (717) 717-6505. S.. page 5 of the bookl.t "In.tructlon. 'or t~rltanc' Tax R.turn 'or. A..ldent
D.cMtant" CREV.1501) for In .xplan.tion of .d.lnl.tr.tlv.lv corr.ct~l. .rror..
INTEREST I
Additional pann.vlvanl. E.t.t. T.x ......ad .. , r..ult 0' . change on thl fad.r.l E.t.t. Ta. clo.lng
I.tt.r b.cDl.. d.llnquent .t thl .xplr.tlon of ana (I) aonth fro. thl data the ,Inal notlc. 0' thl Incr....
In Fadaral Eat.t. Tn II r.calvMt.
Tax.. which bec... d.lInquent before JMUllrv 1, 1911 baar Int.r..t .t ... nt. of .he (6X) percent per ....
calculatad at I dallv rat. of .0DDI64. All tax.. which bec... delInquent on or aft.r J~rv 1, 191Z wIll bear
Int.r..t .t . r.t. whIch wIll v.rv IrOl c.lend.r v..r to calend.r v..r with th.t rat. announced bv the PA
Dep.rt'ant of R.venue. The appllcebla Int.r..t r.t.. lor 1912 through 1995 .r'l
bar 'nt.....t a.t. n.ll" 'nt...... F"l!!tn,. ~ ,,,t.....t allt. n.lI" '"t.....t FlIl!t"..
1911 ZOX .000541 1917 9X .000247
1915 lOX .OODUI 1911.1991 IIX .000501
I... IIX .000301 I... 9X .001247
1915 UX .000556 1995.1994 7X .000191
I." lOX .0012.4 1"5 9X . DOU47
..Int.r.,t i. c.lcul.tMt ,. follow'l
INTEREST. BALAHCE OF TAX UHPAIO X NVnBER OF DAYB DELJHQUEHT X DAILY INTEREST FACTOR
..Anv NoUc, l"ued Ift.r thl talC becoaa. delinquent will r.ftHt ., Int.r..t ulculatlon to ,1ft... US) ..--
bevand the d.t. of thl .........,t. 11 p.~t II uda aft.r the Int.r..t eoaput.tlon data shown on the
NoUe., addltlOf\llI lnt.r..t Mol,t be c.lcul.ted.