HomeMy WebLinkAbout94-00791
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE
SPACES.
YES NO
1. Did decedent make a tranefer and,
a. retain the use or income of the property transferred, X
b. retain the right to deeignate who shall use the property transferred
or its income, X
c. retain a revereionary interest, or. X
d. receive the promise for life of either payments, benefits or care? X
2. If death occurred on or before December 12, 1982, did decedent within two
yeare preceding death transfer property without receiving adequate
consideration? If death occurred after December 12, 1982, did decedent
transfer property within one year of death without receiving adequate
consideration?
3. Did decedent own an 'in trust for' bank account at his or her death?
X
X
IF TIm ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDUIJE G AND FILE IT AS PART OF THE RETURN.
Ml!Y.nUl' ItX... C'.Il1J
C 'UMMC)N\\'llAl.,.,IIJIII'I1.NNSYI.V^NlA
INIII!MITAN('U1'^" "1n'llMN
SUt.-.IUllNT IJHe 'Hili !NT
SCHEDULE "E"
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
ESTIITE OF
John R. Smith
FILE NUMBER
21-94-
IAII tlfl'lW'I1Y il)tnllv IM'RhJ \l;lth Kil!hllll friul,"'i\I",11II1IIm\1II\" d...'I'Kftll.' S.hnllllr -j'"1
ITEM
NUMBE DESCRIPTION
Vl\I.UE liT DIITE
OF DEIITH
1.
ury
1984 Chevrolet van
1986
1,650.00
2.
4,700.00
TOTAL (II so enter on
ne 5, Recap tulation
6,350.00
( 1lI1lfC' .,..a~'&' I' 11"('11" IIIWII. ,1IUIU Ilcrl. I ~1lI" 1"1'1
/
. . BEST. A~TO S~lSS
1702 ft~~limURG P!l~
CA,lISLS, FA, . 17013
:43-2713
A!'FIiAlS~l FO~ iH: 5SiATS 0, lO.N R. Er.!i'rl/ .
19a6 ?JlD: CENTU:\\' C'J5iO~1
VIN, IG4AY1QRXS642
76,5:0 roILA::
ArFIiAISAL 1I,6~0 c
: 9a4 Cfi:VIiOLST CUSTo~ I'A~i.
VIN, lG?SS~HeE7139727
.6,000 MILA,S
A?PRAlSAL 14,700
c,
BEST A~TO SALES,
. c \. .
~-4/~~
FREDERICK R. HaiRY
"-
'-'>''''<>'-,^-''
.....
, .,
kl1V. as It me... (1.16)
('UMMUNW1!AI.TIl OI'I'I!NNSYI.VANIA
INIIHRrrANCI\TAX 5llmJKN
klt."nIU!.NT lll!C'HlJI~I'
ESTIITE OF
TEM
NUMBE
II.
1.
2.
3.
4.
B.
1.
C.
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
John R. Smith
FILE NUMBER
21-94-
DESCRI PTION
AMOUNT
runer. Exp.n....
Hoffman-Roth Funeral Home, funeral services
Cumberland Valley Memorial Gardene, grave opening
Cumberland Valley Memorial Gardene, grave marker
Wayne Noss Flowere. flowere
Administrative Costa.
Personal Representative Commissione
social Security Number of Personal Representative,
Year Commissione paid
4,333.00
550.00
1,450.00
95.40
2.
Attorney Feee to Wayne F. Shade, Esquire
40D.00
3.
Family Exemption
Claimant. Doris G. Smith Relationship. Spouse
IIddrees of Claimant at decedent's death
Street IIddrees. 60D Craine Gap Road
City. Carlisle State, PII Zip Code. 17013
2,000.00
4. Probate Feee
1.
Miscellaneous Expenses.
Register of Wills, filinq Inheritance Tax return
10.00
TOTAL (Also enter on line 9, Recapitulation
6,636.40
ur I1l11f1' III:ICC',I nrr..lrilln\C'11 .~hhhllml Ihr('1Il III lalllC' IW:)
RIlV.llIll!X+ (1"1)
.
('uMMONWI!AI.TII (JI'I'I!NNSYI.VANI^
INIIHHlTAN('U TAX Hlm'KN
IU~\II)I!NT UI!('I~I)I!NT
SCHEDULE "J"
BENEFICIARIES
John R. smith
FILE NUMBER
21-94-
E5TATE OF
ITEM
NUHBE NIIHE IIND IIDDRESS OF BENEFICIIIRY
RELIITIONSllIP
IIMOUNT OR
SIlIIRE OF ESTIITE
A. Taxa e Bequestsa
1.
Doris G. smith
800 Crains Gap
Carlisle, PA
Spouse
Entire Estate
Road
17013
ITEM
NUMBE NAME IIND IIDDRES5 OF BENEFICIIIRY
IIMOUNT OR
SHIIRE OF ESTIITE
B.
Governmenta Bequests:
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS lAhu rlll1't un line 1.1. RcupilUbliulI)
$
I lilliH" .,,:U;'" I' lwe n 1l1\~'11Ih (lllUlIa . I\'rh II UllIt' JI/"')
JLa~t _ill anb m;e~tanlellt
I, JOHN R. SMITH, of North Middleton Township, Cumberland County,
Pennsylvania, declare this instrument to be my laBt will and testa-
ment, hereby express ly revoking all wills and codicils heretofore
made by me.
1. I authorize and empower my executrix to sell any realty owned
by me at my death, at either public or private sale, and to give good
and sufficient deeds therefor, in fee simple, as I could do if living.
My executrix is authorized and empowered to continue to engage in any
business in which I may be engaged at my death, for such period as
seems expedient to said executrix.
2. I devise and bequeath all of my estate of every nature and
wherever situate to my wife Doris a. Smith, providing she shall
survive me by sixty days.
3. Should the gift in Paragraph No. 2 not take effect, I devise
and bequeath all of my estate of every nature and wherever situate to
my children, share and share alike, the child or children of any
deceased child taking the share their parent would have taken if
living.
~. Should any child be under the age of eighteen years at my
death, then all of my property given in Paragraph No. 3 shall be held
in trust by Farmers Trust Company, of the Borough of Carlisle,
Pennsylvania. The trustee, as well as my executrix, is hereby
authorized to retain unconverted, any property real or personal, that
I may own at my death, and shall be under no duty to convert the same
into legal investments. The trustee shall have the power and author-
ity to hold, manage, invest and reinvest and to pay over the net
income of the trust property to or for the use and benefit of such of
my children as may be under the age of eighteen years, or to
accumulate the same in the sole discretion of the trustee. The
trustee shall be under no duty t~ distribute or use the income equally
for each of my children under eighteen years, but may distribute or
use it unequally in its discretion, The trustee is also authorized
and empowered to pay over to, or fOr the use and benefit of, an~t of
my children whether under or over eighteen years, such. portion of or
all of the principal of the trust estate as in its sole discretion
seems proper, for the maintenance, education or setting up or a child'
in buniness or in n profession or for similar purposes. The trustee
shall be under no duty to distribute or use the principal equally for
each of my children, but may distribute or use principal unequally in
its discretion. My primary object is the support, maintenance and
education of such children as may be under eighteen years of age.
When the youngest of my children reaches the age of eighteen years,
then whatever remains of income or principal of the trust estate ahall
be distributed equally to my children, share and share alike, the
child or children of any deceased child taking the share their parent
would have taken if living, and subject to the same trust provisions
if he, she or they are under eighteen years of age.
5. I nominate and appoint Doris G. Smith to be the executrix of
this my last will and testament; she is to serve as such without bond.
Should she die before my death, renounce or refuse to serve for any
reason, or die leaving any of my estate unadministered, my' eldest
child being under the age of eighteen years, I nominate and appoint
Charles A. Gibb, and if he is not living, Harold B, Gibb, Jr" as
substitute executor with the same powers as are given.here~n to my
executrix, and also without the filing of any bond. If, however, at
my death, any child of mine is eighteen years or older, such child or
children shall be the substitute executor or executors of this my last
will and testament, also to serve as such without bond, with the same
powers as are given herein to my executrix.
6. Should the gift in Paragraph No.3 take effect, I hereb:{
direct that Marlin L. Gibb and N~ncy L. Gibb shall be the guardians of
the person of any of my children who shall be under the age of eight-
een years at my death.
7. I hereby direct my pe~scnal representative to retain the
services of Irwin, Irwin & Irwin, as attorneys in the settlement of
my estate.
IN WITNESS WHEREOF,
~Ol.t day of May, 197~.
I have h'~reunto set my hand and seal this
'"?J ....L.
< ~JT.: ." ',,~ C~ (SEAL)
JOHN R. SMITH
Signed, sealed, published and declared by John R. Smith, the
testator above named, as and for his last will and testament, in the
presence of us, who at his request, in his presence and in the pre-
sence of each other have subscribed our names as witnesses hereto.
()~~
~ c,;: J 1)".l~1'
,
'I - , .\ ~,. ." 1'\
,- . ~
REV-1547 EX AFP (08-94_
COHHOHWUllll or PENNSYLVANIA
DEPAAlHfNl OF P[VENU[
lUAtAU Of INDIVIDUAL laMES
DtPf. 110601
ItARRIsltma, PA uua.0601 -=
CJ
.,i.-.
"
ACN
101
NOTICE OF INHERITANCE TAX
APPRAISENENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
DATE
12-26-94
FILE NO.
04-23-94 COUNTY CUMBERLAND
NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE REGISTER OF WILLS. NAXE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
WAYNE F SHADE ESQ
5 S HANOVER ST
CARLISLE PA 17013-9746
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Allount R..it hd
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECDRDS .....
ilEv: iS47-EX- "Fi.--rOJJ:94Y- NoYfcE- -oF-YNHEii fi'ilNcE-YAx-iiPPRiifsEHiNr-;-m:owiliicE- OR m ____m - - - - - --
DISALLDWANCE DF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SMITH JDHN FILE ND. 21 94-0791 ACN 101 DATE 12-26-94
TAX RETURN WAS, I X l ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL
1. R..I eat.t. (Schedule A) 11)
2. stock. and BondI (Schedule OJ (2)
3. Clo..ly Hald stock/Partnership Int.,.a.t (Schedule C) (5)
4. "ortgag.I/Hata. Rlc.lvable (Schedule D) C~J
S. Cash/Bank Oepolita/Hlle. Parlonal Property (Schadule E) (SI
6. Jointly Owned Prop.rty ISchadul. f) 16)
7. Transfe,.. (Schedule OJ 17)
8. Total Au.t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Ewpan.../Adn. COlta/Hilc. EKp.n,.. ISch.du1. H) (9)
10. D.bt,'"ortg.g. Ll.bl11tl.,/Ll.n, ISch.dul. I) (10)
11. Total D.ducUon.
12. H.t V.lu. of Y.K R.turn
13. Ch.rltabl./Gov.rn..ntal a.qu.,t. CSch.dul. J)
14. H.t V.lu. of E,t.t. Subj.ct to TaK
If an assessment was issued previoUSlY, lines
reflect figures that include the total of ~
ASSESSMENT OF TAX:
15. Allount of Un. 14 .t Spou,.l r.t. 115)
16. A..aunt of Un. 14 t.K.bl. .t Un..l/Cb., A r.t. 116)
17. A.ount of Lin. 14 t.K.bl. .t Col1.t.ral/Cl... b r.t. (17)
18. Princlp.l TaK Dua
NOTEI
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUNBER
DISCOUNT 1+1
INTEREST I-I
I CHANGED
.00
.00
.00
.00
6.350.00
.00
.00
IBI
6,350.00
8,83B.40
.00
1111
1121
1131
114l
R.R3R 40
2,488.40-
.00
2.48B.40-
14, lS and/or 16, 17 and 18 will
returns assessed to date.
.00 X .00.
.00 X .06.
.00 X .15.
1181
.00
.00
.00
.00
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TDTAL DUE
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN '1. NO PAYNENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.l
RESERVATIONI E.t.te. of decedent. dying on Dr belor. Dec..ber 12, 1'8Z -- II any lutur. Intere.t In the ..t.t. I. tran,'.rr.d
In po.....lon Dr .njoy..nt to CI... I (collat.r.l) b.n.flcl.rl.. of the d.c.d.nt aft.r the eMplratlon of .ny ..tat. lor
life or for y..r., the Co..anw..lth h.r.by .MPr...ly r...rv.. thl right to appral.. .nd ...... tren.f.r Inh.rltanc. T.M.'
.t the lawful CI... I Icall.t.r.l) r.t. on any .uch lutur. Int.r..t.
PURPOSE OF
NOTICEI To fulfill the r.qulr..lnt. 01 Section 21~O 01 the Inherltancl and E.t.t. '.M Act, Act 22 of 1991. 72 P.S.
S.ctlon 21~O.
PAYHENT I
D.t.ch the top portion of thl. Notlc. .nd .ub.lt with your pay..nt to thl RIgI.t.r of WIll. printed on the r.v.r.. .Id..
--H.ka chIck or aaney ord.r p.y.bl. tal REGISTER OF MILLS, AGENT
All p.y..nt. r.c.lv.d .h.11 flr.t b. .pplled to any Int.r..t which ..y b. due with any r..alnd.r appll.d to the t.M.
REFUND ICR)I A r.fund 01 . t.. crldlt, which w.. not r.qu..t.d on the Tax A.turn, ..y b. r.qu..t.d by co.pl.tlna an "Appllc.tlon
for R.fund 01 P.nn.ylvanla Inh.rltanc. and E.tate TaM" IAEY-1313). Application. .r. .v.llabl. .t th. Offlc.
01 the AIgl.t.r of Will., any of the 23 A.vlnul DI.trlct ofllc.., or by c.lllng thl .p.clal 2~-hour
an.w.rlng ..rvlca nuabar. lor fora. ordarlng, In P.nn.ylvanla 1-800-362-2050, out,lda P.nn.ylvanl. ~
within IOClI lI.rrltburg .r.. 17(7) 787-8094, TOOt 1717. 772-2252 Hlnrlng I.p.lr.d Only).
OBJECTIONS I Any p.rty In Intar..t not ..tl'fl.d with the .ppr.I....nt, .llowanc. or dl..llowanc. of dlductlon., or ........nt
01 t.. (Including dl.count or Int.r..t) .. .hown on thl. Hotlc. .u.t obj.ct within .Ixty (60) d.y. of rlc.lpt of
thlt Hotlc. bYI
--wrltt.n protl.t to the PA D.p.rt..nt 01 R'Vlnu., lo.rd of App.al., DEPT. Z810Z1, Harrl.burg, PA 17128-1021, QR
--.l.ctlon to h.v. the .att.r d.t.raln.d .t audit 0' the account of th. p.r.on.1 r.pr...nt.Uv., OR
--app.al to the Orphan.' Court.
ADtt1N
ISTR.flVE
CORRECtIONS I
INTEREST I
F.ctu.l .rror. dl.cov.rad on thl. ........nt .hould b. .ddr....d In writing tOI P' D.p.rt..nt 0' A.v.nu.,
luruu of Indlvldu.l fa..., AnN I Po.t ........nt A.vl.w Unit. DEPT. 280601. lIarrhburg. PA 17128-0601
Phon. (717) 787-6505. S.. p.g. 3 of the bookl.t "In.tructlon. for Inhlrltancl '.M Rlturn for I RI.ldlnt
Dlcldent" CAEV-ISOI) for an I.plan.tlon 0' edllnl.tr.tlv.ly corr.ctabl. .rror..
If any tax dUe I. p.ld within thr.. (5) callnd.r lonth. .ft.r th. dlcld.nt'. d..th, a 'Iv. p.rc.nt CSX) dl.count of
the ta. pald I. allow.d,
1ntar..t I. ch.rg.d b.glnnlng with flr.t day of dallnquaney, or nln. C9. .anth. .nd ona el) d.y Irol Ihe data of
d.ath, to the d.t. 0' plv.ant. '.M" which b.ca.. d.llnquant bafor. Januarv 1, 19aZ bl.r Int.ra.t .t the ratIo'
.Ix 16X) p.rcant p.r annul calcul.tad .t a dally r.ta of .DOOI64. '11 taM" which b.ca.. dellnquant on and a'tar
Janu.ry I, 1982 will baar Int.r..t at a r.ta which will vary fro. calandar v.ar to caland.r y.ar with that r.ta
announcad by th. PA Depart.ant of R.v.nu.. Chi appllcabl. Int.ra.t rate. for 19a2 through 1995 .r.1
DISCOUNTl
!!!! Intar..t Rate D.lly Intera.t ra( l\of V..r Intar..t Rat. Dally Int.ra.t F.ctor
U82 lU .000548 1987 .~ ,000247
1985 16~ ,000418 1988'1991 IU: .000301
196" UJC .000301 1992 .~ ,000247
1985 13;( .00nS6 1993-1994 7~ ,000192
1986 1O~ ,00027" 1995 .~ .0002~7
--Int.r..t It c.lcuhted .. folll*"
INTEREST D BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlca I..u.d aftar the taM baco... dellnqu.nt will r.'I.ct an Int.ra.t c.lculatlon to flfta.n liS' day.
bayond thl d.ta of the ........nt. l' Plv..nt I. ..da aft.r the Intare.t coaput.tlon date .hown on the
Notlc., additional tntar..t lU.t b. cllculatad,
,