HomeMy WebLinkAbout94-00815
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PETITION FOR PRORATE and GRANT OF LETTERS
.;) I . ~::..i~
No.
To:
Register of Wills for lhe
--:--------_=:_ De('ea;ed. County of CUllIlJerl andln the
Sodal Se('lIr;ty No, _LQ.f>=.l1l- ? (, q? Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/arc 18 years of uge or older un the exccut-'lL-
in the last will of the abovc decedent, datcd Scmtember ] B ,
and codlcll(s) datcd None
Estate of GEHM,DINE E. LI;:IIMJ\N,
also know" as
namcd
, 19.Jl.L
lHchard F. l,ehman, nn execLLt.Qr in Will, hilsJCllUllIl('Nl hi~ right
of administration pRr c]oc-umnnt. rlatRd ,TIl1.)L-JR. lqqd, "prl ~d herewith.
('IIIIC reh:vanl cirCI1I11HnnCl,,'S, l.'.~, renunciallon, death of C'CCUlUf, elc.)
Deccndent was domicilcd at dcuth in Cllmb" r 1 ,lnd _ Connty, Pennsylvania, with
h-OJ: Ipst family or principal rcsld,encc II' __4..9ll5-Eils..L-'1'r ; ,,(11,... IIDai4-Uam~,)(hill1
'I'ownsl~~(>(I\(ln\( ,'''''~_.:1'L
(II" HrJelt, Ilumher ond IlHlI1c1(1ality)
()cccndent, then _!l...L-7 years of nge, dlcd ,Illl Y I. '--- , 19 g 4 ,
at Bilrr isburq !IosPl tal. , lIarr isburq , Dauph in County. Pennsyl vaniil.
Except as follows, dccedent did not marry, was nol dlvorccd and did not ha\'e a child born or adopted
after cxccullon of the will offered for probate; was not tho. victim of a killing and wusnevcr adjudicated
Incompctcnt: None
Dcccndent ut dcath owncd properlY with estimated values as follows:
(If domlcllcd In I'n.) All personal properlY
(If not domiciled ill Pa.) Personnl properlY In Pennsylvania
(If not domiciled in Pa,) Pcrsonal properlY In County
Value of real estatc In Pennsylvania
sltuatcd as follows:
S 11noiltimil tQQ
S
S
S
None
WHEREFORE, pctitloner(s) respectfully request(s) the probate of the last will and codlcll(s)
presented herewith nod the grant of lellers te s tamentary
(l"tU,"'nla,y; admlnl'lrUllon C.t,a,; administration d,b,n,c.l.u.)
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2215 Lambs Gap Road
Mnr.hilni r.Rbllrg r I'll 17055
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLV ANIA }' 88
COUNTY OF CUMBEHLJ\ND
Thc petltloncr(;) ubo\'c.namcd swcar(s) or uffirm(s) thnlthe statements in the foregoing pelllion arc
truc and corrcct to 11'1 hestof thc knowlcdgc and belicf of petitloner(s) and that ns pcrsonal represcno
tutl\'c(s) of the abo\'; drccdent petltioner(s) will wclland truly adminlsl~r the C2tc uccording to law.
Sworn to or ,afl,'m,ncd and suhscrihcd I' 'Lb, I /';, "~- ~
hcfore mc thh,__.._~_tlL~_._ dnl' of 'I'homas E. ]"ehman '::
~'t~' r'el)I~"Jnbor -i')' I~) - 4 -~ ~
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RY C, l.EWIS R,'WI'/('r,; 1.--.------- ~
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No. 21-94-815
Estate of
GERALDINE E. LEHMAN
, Deceased
DECREE OF PROBATE AND GRANT OF LEITERS
AND NOW September 23 19..1L. In consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the Instrumenl(s) dated Septemher 1 B. J a89
described therein be admitted to probate and flied of record as the last will of
Geraldine E. Lehman
and Lellers Testamentary
are hereby granted to Thomas E. Lehman
FEES
P b L E $ 115.00
ro ate, ellers, Ic,........, _
Short Cerllficates(2) ........,. $ 6.00
Renunciation ................ $ 5.00
X-Pages $ b.UU
JCP , 5 . 66
TOTAL _ $ 137 00
Flied ,..., .gm~~~~, '?~'" .~m..".".
!V11~CI qr ~:lll'
SNE .BAKE~A~ B'~~~N I
~.
P. C.
BYl
R1Ch~Rffiry (S'u~.~,~.ilf.~ol.) DUbJS5
44 West Main Street
Mechanicsburq, PA 17055-0318
ADDRESS
'117-697-8528
PHONE
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Mailed letters and order to attorney on 9.23.94.
THIS IS THE LAST WILL AND TESTAMENT of me,
G~;RALI>] NE E. LEHMAN, of the Township of Barrie, in the County of
Frontenac, in the Province of Ontario, Canada, Widow. I hereby
rovoke all former Wills or other testamentary dispositions by me
at any time heretofore made and declare this only to be and
contain my last Will and Testament.
I NOMINATE AND APPOINT my son, Richard F. Lehman,
of Webster, New York, U,S.A. to be the executor of this my last
Wi lI. and Tes tamont. If my said son, Richard F. Lehman, should
be unable or unwilling to act as executor, I NOMINATE AND APPOINT
my son, Thomas E. Lehman, of Harrisburg, Pennsylvania, U.S.A.
to be the executor. If both my said sons Richard F. Lehman and
Thomas E. Lehman are unable or unwilling to act as executor,
I NOMINATE AND APPOINT my grandson Russell S. Lehman of Webster,
New York,U.S.A. to be the executor of this my last Will and
Testament.
I DIRECT my executor hereinafter named to pay
my just debts, funeral and testamentary expenses and all successio
duties and inheritance and estate taxes and other death taxes,
duties and fees as soon as conveniently may be after my death and
I hereby authorize my executor to commute or prepay any such taxes
duties or fees.
My executor is to have the power to sell, call in
and convert into money any asset or assets of my estate, real or
personal, at such time or times and upon such terms as he may deem
desirable for the due carrying out of this my Will.
2.
-3-
I GIVE AND BEQUEATH five-elevenths (S/llths) of
my net estate to my executor in trust upon the following trusts,
namely
(a) To invest and keep invested the same and use the income
therefrom and such amounts of capital as may be necessary
to pay the sum of Twelve Thousand Dollars ($12,000.00) in
1989 United States Funds per year, such amount to be
indexed and to be increased in accordance with the
United States cost of living factor, for the maintenance,
support and benefit of my said sister-in-law Margaret
Cimmerer during her lifetime.
(b) To pay any balance remaining upon the death of my said
sister-in-law Margaret Cimmerer to my said grandson
Russell S. Lehman.
3.
I GIVE, DEVISE AND BEQUEATH all the rest and
residue of my estate to my said grandson Russell S. Lehman for
his own use absolutely.
IN WITNESS WHEREOF I have hereunto set my hand
this / ~ f-{, day of September, 1989.
SIGNED, PUBLISHED AND DECLARED
by the above-named Testatrix,
as and for her last Will and
Testament, in the presence of
us, both present at the same
time, who at her request, in
her presence and in the pre-
sence of ~ach other, have here-
unto subscribed oUr names as
wi tn"e~s7s./ ' i
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21 . 94 . 815
RENUNCIATION
In Re Estate of _
ClImALDINII I':. LlmHAN
deceased,
To the Register of Wills of
CUlnbUl'llllld .
_ County, Pennsylvania.
in will
The undersigned Rlchllrd /I, Lehlnnll, IIOIl of dec!!dll.!l.L.illld ftrllt executor Illllnud / of
the above decedent. hereby renounce(s) the right to administer thc estate and respectfully ask(s) that Lellers
'l'uHLlllnUnllll'v
be Issued t!l-':I'holnall II. Lehman, III ternnLe uxecut:or
WITNESS
my
hand this /S'';.,(dayof Jul y
I 19..2!t-.
lIillsborough County
Now Hllmpshir 0
~
Sworn loaml subscribed to before
me this !1Jth dllY of July, 1991.,
~
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a,tllt!{ ((.. /JJ v!/t.! 1'---0
Notary Public
P~AICIA 1.1, SHEA, NocaIy PubIo
My Commltslon Expll1l l/ .,1$>9 7
B Blnckfoot Drive
Nashua, New I1nmpshil'u 03063
(Add,,,,)
-~naiure)
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PUIlPOSE Of
HOTlCE I
To fulfill the requlre..nt. of Seotlon 2140 of the Inherltene. Ind Eft.t. 'IIC Aot, Aot 22 of 1991, (72 P,..
SHtlon mOl,
PAYHI!HT I
Oltloh thl top portion of thh Notice end ,utIllt with your PlVllnt to thl R.ght.r 0' Willi prlllt.d an the
r.ver.. ,Ide,
H Hike ohlck or 10nlV ordl" PIVlbh tal REOISTEA OF WILLI, AOEHT,
AU PIY.lntl rlcelvld ,hill flrlt b. IPPUld to any lntsr.,t which ..y be du., with any rlllllnder applied to the tiM,
REFUND (eA)1 A refund of a tlX crldlt, whloh wu not r.qullt.d on thl tine r.turn, ..y bl rsqullt.d by oOIlPI.tlnl an "Applloltlon
far Refllf1d of P.nnlyl....nla Inh.rltlnce .nd E'tlt, Tak" (REY-iSIS), Application. .rl .....II.bl. .t thl Office of
thl RIglttlr of WIlIt, any of the 23 R.....nut Dlttrlct Off 1011 or by 0811lng thl ,plolel 24-hour .,uwlrlnl IIr...lo,
nullber' for for., ordtrlngl In P.nn.vI....nl. 1-800-162-Z050, outside P.nn,ylvlI'lla and within 10c'l
Harrhburl.rn (7111 781-8094, TOOl (117) HZ-U52 {Hurlnl lap,lred Onlyl,
OIJECTlOHSI Any parh In Int.rl.t not ..tltHld with the appral....nt, .1I0wanc. cr dl..llow.nc. of ~.duoUon. or ......Hnt
of t'k CJnoludlng dllcount or Int"..tI II shown on thlt NoUct .ay obj..ct within Ilkh (6Q) dlYI of rlCelpt of
thlt Hotlee bYI
"wrltt.n protl.t to the PA D.part"nt of Rlvlnu., Board of ApPulI, O.pt. leUlI, Hllrrhburl, I'A 17121-1021, OR
--.llotlng to hlvl the ..ttlr dlterlln.d .t thl audit of thl "ecCUlt of thl p.nonlll rlpr..entatlvl, OR
-.apPIII to thl Orphan.' Court
ADHIH-
ISTAATlVE
CORRECTIONS I Faotual .rror, dl.ccvlrld on thl, 11......nt should bl .ddr....d In writing tOI PA nIPart..nt of R.vlnue,
Bureau of Indlvldu.1 hkll, ATTNI Po.t A.......nt R'VJIM Unit, DEPT. 280601, Hlrrhburg, PA 11121-0601
Phon' (7111 '.7-6505, Sit pagl 3 of the tookl.t "In.tructJonl for InhwrltlnCl TalC R.turn fo,. . R..lo.nt
O'Cld.nt" (REY-IUIJ 'or an IlCplanaUon of ad,lnhtraUv.tv corrlctabl, Irrors,
DISCOUNT I If any talC dul II paid within thru (3) r.allndar .onths aftlr thl dlCldant', dllth, a flv. Plre.nt CSY.)
dllcount of the talC paid II allow.d,
INTERESTI Interllt It chargld b.glnnlng with flr.t dav of d.Unqulncv, or 111M (9) 10ntl1. and onl (1) day
fro. thl d.tI of dnth, to the dati of pay,.nt. Tlkll which blo... d.lInqulnt blfore J.nuIrY 1, 1912
bear intlrut It thl ratl of .Ik (6X) plrunt p.r &MUII oaleuletld at . dalh rat. of ,OOOI6~,
All takll which blc..a dallnqulnt cn or aftlr January 1, 191Z wll1 bllr Intlr..t at a rat. which wlU varv fro.
o.lender ylar to eallndar y..r with that ratl announcld by thl PA O.part..nt of RIVlnUI, ThI JPPllcabl,
Int.rl.t rat.. for 1912 through 1995 .rll
1912
I'U
198~
I'as
1986
-"Intarut
m
m
\IX
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II caleulfttld al
.000548
.000438
,100301
,000316
,ooom
follcMII
:tur Interut Rat, Dlllv Intlr..t Flator
1911 9X .ooom
1911-1991 m .000301
1992 9X .000147
1991-l99~ IX .ooom
1995 9X ,ooom
1IIt Intlrut Alt. Dallv Intlrut Fletor
INTEREST' SA LANCE OF TAX UNPAIO X NU"BER OF OAVS OELINQUENT X DAlLV INTERtlT FACTOR
--Any NoUe. lI.utd aU.r the till b.eo... dlllnqu.nt will rlfllet an Inter..t cllculItlon to flft"n (151 dlVI
beyond the d.te 0' the ........nt. If p.v.ant II Ad. Iftlr the Intarll' eOllflutatlon dati .hown on the
NotlCI, Iddltlonal Int.rllt .u.t b. o.leullt.d,
m,ll00 ex. (7.941
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGlltn;~ OF WII.i.SI
YEAR
I. R.al E.lal. ISch.~ul. AI ( 1 I
2. Slack. and BondI (Sch.dul. BI ( 2 I
3, Clo..ly H.ld SlocktPortn."hlp 'nlertll ISch.dul. q I 3 )
4, Mortgagll and Noltl Rt<tlvobl. ISch.dul. 01 I 4 I
5, Ca.h, Bonk D'POIIII & MIIC.llontoul P.nonal Prop.rty ( 5 )
(Sch.dul. EI
6, Jolnlly Own.d Prop.rty (Sch.dul. FI
7, Tr.naf." ISch.dul. GI (Sch.dul. II
B, Tolol Grall Au," (Iololllnll 1.7)
9, Funeral E.p.n,", Ad..lnl.lrallv. COlli, MIIC.llon.ou. ( 9 I
Exp.n," ISchedul. HI
10, Debll, Mortgog. llablllllll. 1I.n. (Sch.dul. I)
11. TOlalll.duetlon. (Iololllnll 9 & 101
12, N., Volu. 0' ElIoJ. (lIn. 8 ..lnul lIn. 111
13, Charltabl. and Gomn...ntol B.qu'III ISch.~ul. JI
14, N.I Valuo Subj.et 10 To. (lln. 12 ..Inullln. 131
15, Spoulol T,onl'.n I'or datil of dtoJh oker 6.30.941
S.. Inllruetlonl 'or Appllcabl. P.rc.nlog. on R.v.n. (15)
Sid., II ,c1ud. valutl Ira.. Sch.dul. K or Sch.dul. M,)
16. A..aunl of llno 14 la,aJI. 01 6% ral.
Ilnclud. val Uti /rar" Sch.dul. K or Sch.dul. M.I
17, A..ount u, lIn. 14 10. obi. 01 15% ral.
Ilnclud. valutllra.. Sch.dul. K or Sch.dul. M,!
lB, Principal tOA due (Add 10. 'ro.. llntl 15, 16 and 17,)
19, Clldlll Spoulol Poverty Clldll Prior Paym.nll
---+ +
20, I'Lln. 191. groaler Ihan lIn. lB. .nJor Ih. dIHer"" on lln. 20, Thll" Ih. OVERPAYMBNT,
110
21. IIlln. 18" grooler Iholl line 19, .nlor Jf. dlHerence on line 21. Thl. I. Ihe TAX DUE.
A. Enter Ihe Inlere.J "n Jh. bolon;e due on lln. 21 A-
B, Enler Ih.Jolal olll" 21 and 11A on Line 218, Thll" Ih. BALANCE DUE.
Make Check Payabl. 101 R.gl.ler a' Will., Ag.n'
,.. >- BE SURE TO ANSWER ALl QUESTIONS ON REVERSE SID~ AND TO RECHECK MATH 00( os(
~nder plnalllea of perjury, I declare thai I have er,arnhled Ihl. relurn, including accompanying schedulel and ,lIalemenll. and 10 Ihe bell of my knowledge and belit
II It true, correct and comple'e. I declare Inol all tlol 1,101, has been reporled ollrue market value. Declorolton of preparer oilier Ihan Ihe pertonal reprl!lsenlali~.,
bated on alllnformallon of which preparer has any knowladgo.
I'ON~U" ,mlON R!lPO~lIO\! 'f "')"e ","i" AOO"I,I 2215 Lambs Gap Road or--," -----
,r '''fI' ~" L.J"(,,, __---Eno1a PA 17~ ____h_ .11'11'1~
Pit If '~UN UPRHfNT~'jI(( ~ODRfS~ 44 W 't MiSt t :>.l,'!
".L<A- es a n ree 1/")11(,
..L_....___h.. -.. --......-----..MllGhaniosburg..PA--.l..101j1j-------.-- . .,...__._ _
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.01 DATil O' DIATH AmR 12/31/" CHICK HII'
IP A I'OUIAL
I'OVIRTY CUDIT II CLAIMID 0
FlU HUMIII
21
COUNTY COD!
OtCfOfNf'S C MmTt ADOUSS
Country Meadows Retirement Comm.
4905 E. Trind1e Road
c...Mechanicsburg, PA 17055
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CC)~MONWUI'H (" 'INNlYLVANIA
olPARTMINT OP RIVINUI
om, 21060 I
HAIRllIURO,/A 11 21-0601
o S (lA, I . ANOMIDD~e INltlAll
LEHMAN. GERALDINE E.
lOCIAl SlCUltltY NUMIU
rOAre m IIRfH
8/26/10
SOCIAL StCURITY NUMIU
1994
0815
NUMBE
106-03-2692
8m
d
o 2, Suppl.m.ntal R.Jurn
o 40, FuJult InlerOlI Cornproml..
{for dalOl of ti.alh oker 12.12.821
00 6. Dec.d"l DI.d Tlllo'. 0 7, Dec.d.n, Maln/aln,d a living T'U11
(A>>ach copy a' Willi IAHach copy a Trulll
ALL:CORRUPONDINCE AND CONPlDINTIAL TAXINfORMATlON SHOULD 81 DIRECTED TO,
NAMI Richard C. Snolbaker, Esquire COM'IIII MAlIINOAoDUII
SNELBAKER & BRENNEMAN P.C. 44 West Main Street
TIlI'HON "UMOII Mechnicsburg, PA 17055
717 1 697-8528
[iJ 1, Original R,'uln
o 3, R.malndor R.'urn
lIar dalll a' d.olh prlo, 10 12.13,B
o 5, F.doral EIIOI. TOA R.turn Required
..Q. 8, Tolol Number 01 Safe D,pollI Bo,e
o 4. L1mlt.d ElloI,
150 .388. 75
~
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28,007.70
( 61
(7) __
178.396.45
8,072.86
(8 )
(10)
8,072.86
170 ,323.59
(11)
(121
(13)
(141._ 170.323.59
(16)
155,323.59
)C,__
X ,06 ~ 9,319.42
X .15 = 2,250.00
(181 11,!i69.42
(17)
15.000.00
~
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8
S
Dilcou"1
Inl.rlll
(19) _
1201_
ChOf~ he Ie 'f yOIl CUt' rcquc1illnCI (J ,cfuncl 0' your ovt'lpnymc.>nl
11,569.42
(211 _
121AI
121BI
11.569.42
.
Ad,41 of 1994 provld.. for tho IIductlon of the toY. rat.. Impol.d on the n.t valu. of transl"l to or for
the 1111 of the IpOUI.. Tho rat'l 01 p"lcrlbed by the Itatut. will bel
. 3~ (.03) will b. appllcabl. for 'Itat'l of d.c.d.ntl dying on or aft" 7'1'94 and b,fo" "1'96
. 2~ (.02) will b. appllcabl. for 'Itat.1 of d.c.dontl dying on or aft" 1'1/96 and before "1'97
. 1~ (.01) will b. appllcabl. for 'Itat.1 of d.cld.ntl dying on or aftor 1'1'97 and b,forl 1'1'98
. Spoulal tranlf"l occurring on or aft" 1'1'98 will b. IXlmpt from Inherltanc, tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS .
BY PLACING A CHECK MARK (".) IN 'friE APPROPRIATE BLOCKS.
x
1. Old dec.d.nl make 0 Iranaf.r andl
a, IIlaln Ihe use or Incom. of the prop.rty tranlferred, ..,.....,..........,............,......................
I
b, relaln Ih. rlghllo d..lgnate who shall usa Ihe property Iransferr.d or 1IIIncom', ...............
c, rlllaln a rev.rslonary Inlerllt; or .....,..............................,..............................................
I
d, recllv. the promise for III, of either paymenls, b.nellts or care' ......,......,......,..................
2. If dealh occurred on or belore Dec.mber 12, 1982, did docedenl wllhln Iwo years prec.dlng
d,alh translor Ilroperty wlthoul receiving adequate conslderallon' If dealh occurred after
D,cember 12, 1982, did decedonllransl., property within one year of death wllhout rec.lvlng
adequale c.onslderallon' ." ...."...,.........,....,.........,.,"',...,',...,.... ,.., ..........."..,..... .....,..........
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3. Old dec.d.nl own an 'In Irult lor' bank accounl al his or her d.alh9...................,...........,......
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESr
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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AUgusl 10, 1994
File No,: 4S6.ooSS70.S
Page 2
July lit Accrued late....t Orlalllll
Malurity Value Value .7426 to July I, 199'!,.. 7426 COil
$IS,OOO.OO Consumers Oas $14,268.75 10,595.97 $ 46,S4 34.56 $14,737,50
(7.S5% December 15197)
SIS,ooo,OO Thomson Corp. S13,387.S0 9,941.56 S34O.89 253.14 SI4,967.00
(7.9% Sep!. 17102)
$S,ooo.OO Canada Trusl OIC S5,ooo,00 3.713.00 $175,68 130.46 SS,OOO.OO
lOll shares Imperial Oil S4,050,00 3.007.53 $4,673.00
22S shares MacMillan Bloedel $3,909.38 2,903.11 $4,743.35
SOO shares Nova Corp. $5,375,00 3,991.46 $4,405.50
300 shares WeslC08S1 Energy $6,112.50 11,539.14 $4,875.00
SOO shares Nova Scolla Power S5,562.50 11,130.71 SS,660.00
400 shares Hudson's Bay Co, $10,800.00 6,020.06 SI0,9Oll.00
200 shares Bank of Nova Scotia S5,OOO,00 3,713.00 $4,616.40
200 shares Royal Bank S5,350.00 3,972.91 S4,991.00
200 shares Canadian Pae/Cle S4,n75.00 3,026.10 $3,309.95
SO shores Vodofone Oroup S5,235.45 3.667.65 $4,786.S2
Total $200,062.56 146,566.47 1,622.26
Markel Value as at July I, 1994 S200,152.S8
Accrued Intereslto July 1, 1994 $2,453,93
I have recorded original costs whcre dlffcrenl from mnturlty value for your InConnallon when
complctlng Clnoltox rClurns.
In nddillon thcre are Lhc following Canada Trusl Guaranteed Investmenl CerllClcales which were
rcglstered JOintly with you and your brother with rights of survivorship, Under our lwllon rules lhese
IYould pass to the surviving owner without passing through the E.ltatc. however lhal will be for you
to decide.
II\LUOt th 11UII
W
COMMONWIAUH 0' PlNNSnvANIA
INHflITANC! lAK mUIN
1II10!Nl O!C!O'Nl
SCHEDULE F I
JOINTLY .OWNED PROPERT~_
J fill NUMBER
21-9H815
UTATIOf
LEHMAN, GERALDINE E.
Joint t.nont('I'
NAME
A. Thomas E. Lehman
ADDRESS
2215 Lambs GsP Road
Enola, PA 17025
RELATIONSHIP TO DICEDENY--'
Son
a, Riohard F. Lehman
8 Blaokfoot Drive
Nashua, NY 03063
Son
C.
Jolntly.owno" prop.rly,
ITIM LmlR DATI
NUMB. fOR MADI DISCRIPTION OF PROPERTY TOTAL VALUI DECO'S DOLLAR VALUE Of
JOINT OF ASSET % INT. DECIDINT'S INTIREST
TENANT JOINT
1. A Canada Truat Gusrenteed Invest ent
11/9/92 Certificate 1~56-2006178 *~,028.61 50~
/1~/93 ' Certificate 1~56-2007823 7 ,~26 .00 50~
/28/93 Certificate 1~56-2008232 7 ,~26 .00 50~
1 /20/92 Certificate 1~56-2010~33 6,2~~.7~ 50~
Accrued Interest 7~2. 79 50~
Total 25,868.1~ *12,93~.07
2. B Cansda Trust Gusrenteed Invest ent
1 /20/92 Certificate N~56-2006363 $'I,~~O .15 50~
/29/93 Certifioate N~56-2008256 7 ,~26 .00 50~
1 /06/92 Certificate N~56-2008311 7 ,~26 .00 50~
Acorued Interest ~!,1i 50~
Total 20,150.~9 $10,075.25
3. A /O~ /92 PA State Employees Credit Unio ~
A/CN0106032692 - S1 Regular $9,996.75 50~ $ ~,998.38
,
TOTAL IAho enlor on IIn. 6, Recapilulallanl S 28,007.70
(II more space is needed imer' addiliona/lhe.1s 01 lame size)
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THIS IS THE LAST WILL AND TESTAMENT of me,
GERALDINE E. LEHMAN, of the Township of Barr1.e, in the County of
Frontenac, in the Province of Ontario, Canada, Widow. I hereby
revoke all former Wills or other testamentary dispositions by me
at any time heretofore made and declare this only to be and
contain my last Will and Testament.
I NOMINATE AND APPOINT my son, Richard F. Lehman,
of Webster, New York, U.S.A. to be the executor of this my last
Will and Testament.
If my said son, Richard F. Lehman, should
be unable or unwilling to act as executor, I NOMINATE AND APPOINT
my son, Thomas E. Lehman, of Harrisburg, Pennsylvania, U.S.A.
to be the executor.
If both my said sons Richard F. Lehman and
Thomas E. Lehman are unable or unwilling to act as executor,
I NOMINATE AND APPOINT my grandson Russell S. Lehman of Webster,
New York,U.S.A. to be the executor of this my last Will and
Testament.
I DIRECT my executor hereinafter named to pay
my just debts, funeral and testamentary expenses and all successio
duties and inheritance and estate taxes and other death taxes,
duties and fees as soon as conveniently may be after my death and
I hereby authorize my executor to commute or prepay any such taxes
duties or fees.
My executor is to have the power to sell, call in
and convert into money any asset or asaets of my estate, real or
personal, at such time or times and upon such terms as he may deem
desirable for the due carrying out of this my Will.
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IN THE EVENT that my said sons, Richard F. Lehman
and Thomas E. Lehman, or one of them, shall survive me by seven
days, the following provisions of this my Will shall take effect.
1.
I GIVE AND BEQUEATH to my said grandson Russell
S. Lehman, if he survives me, the sum of Ten Thousand Dollars
($10,000.00) or ten (10) per cent of my net estate, whichever
shall be less.
2.
I GIVE AND BEQUEATH to my friend Helen Neubert of
218 Ruskin Road, Amherst, New York, U.S.A., if she survives me,
the sum of Five Thousand Dollars ($5,000.00) or five (5) per cent
of my net estate, whichever shall be less.
3.
ALL THE REST AND RESIDUE of my estate, I GIVE,
DEVISE AND BEQUEATH to my said sons Richard F. Lehman and Thomas
E. Lehman, equally and share and share alike if they survive me,
or to the survivor of them who survives me.
It is my wish that
my said sons, to the extent that they are able, will see to the
needs of my sister-in-law Margaret Cimmerer of Lehigh Acres,
Florida, U.S.A.
IN THE EVENT that neither of my said sons Richard
F. Lehman and Thomas E. Lehman survives me by seven days, and
in that event only, the following provisions of this my Will shall
take effect.
1.
I GIVE, DEVISE AND
BEQUEATH to my said friend
one-eleventh (l/llth) of my
Helen Neubert, if she survives me,
net estate.
2.
-3-
I GIVE AND BEQUEATH five-elevenths (S/llths) of
my net estate to my executor in trust upon the following trusts,
namely
(a) To invest and keep invested the same and use the income
therefrom and such amounts of capital as may be necessary
to pay the sum of Twelve Thousand Dollars ($12,000.00) in
1989 United States Funds per year, such amount to be
indexed and to be increased in accordance with the
United States cost of living factor, for the maintenance,
support and benefit of my said sister-in-law Margaret
Cimmerer during her lifetime.
(b) To pay any balance remaining upon the death of my said
sister-in-law Margaret Cimmerer to my said grandson
Russell S. Lehman.
3.
I GIVE, DEVISE AND BEQUEATH all the rest and
residue of my estate to my said grandson Russell S. Lehman for
his own use absolutely.
IN WITNESS WHEREOF I have hereunto set my hand
this I ~~ H day of September, 1989.
SIGNED, PUBLISHED AND DECLARED
by the above-named Testatrix,
as and for her last Will and
Testament, in the presence of
us, both present at the same
time, who at her request, in
her presence and in the pre-
sence of each other, have here-
unto subscribed our names as
witnesses., ~
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RIV-1547 EX AFP 112-95*
COHHOfM!ALTH Of PfHlflVlVAlUA
IJ(PARlH!Nr Of Il!vtNUE
IURfAU Of INDIVIDUAL lANEI
IJ(Pl, ZIOIOI
IWlRI IIURO , PA 17111-0101
NOTice OF INHE~ITANCE TA~
,\PP~AISEtleNT. ALLOWANCE OR OISALLOWANCE
OF OEDUCTIONS AND ASSESSNENT OF TA~
ACN 11' 1
DATI oc,-22-96
'-E~ - FIl.E NO. '1"0815
DATe: OF DEATH 07"01-94 COUNTY CUMBEIlLAND
NOTE I TO IHSU~E PROPER C~EDrr TO YOUR ACCOUN r. SUBHIT THE UPPER P~RTIOH OF THIS FO~N WITH YOUR rA~
PAVNENr TO THE ~EOISTE~ OF WILLS. HAK': CHECK PAVABLE TO "REOISlER OF WILLS. AgENT"
REMIT PAYMENT TOI
RICHARD C SNELBAKER ESQ
SNELBAKER 6 BRENNEMAN
44 W MAIN ST
MECHANICSBURG PA 17055
REGIS1ER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
~~ROun:~~~ltt.d
CUT ALOND THIS LINE .. RI!TAIN LOWER PORTION FOR YOUR RECORDS ~
iliV: isW-iif -AF i'-- i12"-"95T"iioYi cE" -ci"F"Ytl Hiii i f AN"CE "YA'in-p iiiiA-j iii'Hiiir -,--,\L.UiWAN-ci"iili' '-- - - -""""" -" - -".
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT O~ AX
GERALDINE E FILE NO. 21 94-0815 ACNe: 1
TAM RETURN WAS I (X 1 ACCEPTED AS FILED 1 CHAHQEIl
i,
DATAJJ04"22-96
",j!?
, r"~
ESTATE OF LEHMAN
~SERVATION CONCERNIND FUTURE INTER!ST " SEE REVERSE
APPRAISED VALUE OF RETURN BASED aNI ORIGINAL RETURN
1. ~..l E.t.t. ISohedul. A)
2, Slook. and Sand. ISohedul. B)
s. Clo..h Hald Stook/P.rtn.r.hlp Inhrll.t ISohedul. C)
4. Hortgaga./Hot.. Reo.lvabl. IS.hedul. D)
S C":h.l!.r:'~ ~.:"''2:",~,/~!..n p"....t\~.\ Pr"C\,.rt~ (!Jcl....wlul. E)
6. JointlY OWned Prop.rty IS.hedul. FI
7. Tr....far. (So_.I. 0)
B. Tot.l A...t.
;::
'-<
(1)
(2)
lSl:=
(4)
1&1,
(6)
(7)
I
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150,388j~ i3
~ ~.DO en
\D
~ :' ~
00
-.,
_.00,
28,007,70
.00
II)
178.396.45
APPROVED DEDUCTIONS AND EXEMPTIONS I
t 8,072,86
.. F....r.l E.pon.II/Ado. Co. ./NI... EHp.n... ISoh.dull HI I.)
10. Dabh/Nort_ Llabllltl../Llon. IS.""dull Il (10) ,00
H. Tohl Deduotlon. Ill) _--8.,01:' A6
12. Hat V.lue of T.. R.turn (12) _~0,323.59
IS. Ch.rltabll/llov.rnoanhl B.""lIh (Sohldul. J) lIS) _. .00
1.. ~.t Vllu. of Edit. sub,t..l t. TI" 114) __170.323.59
NOTE I I1'.n ........nt w.. illued previou.1Y, Une. 14, lS and/or 16, 17 .nd 18 will
r.1'1.ot 1'iguru that includE the total 01' ill return. a......d to da1:e.
ASSF.SSM!NT OF TAXI
1&. Aoount of Lln. 14 .t Spou..1 r.t. (ISI
16. Aoount o~ Lln. 14 l..obl. .t Lln..l/r.l... A r.t. (161
17, AMOunt of Lln. 14 l...bl. .t Coll.t.r.l/Cl... B r.l. (171
lB. Prlnolp.1 TIN Due
,00 ~ .03.
155.323,59 ~ ,06.-
15,00J!.:..Q.!!.~.15.=
118l_
,00
9.319.42
2.250.00
11.569.42
TAX CREDITS I
PA~11ENT
DATE
01-11"96
RECEIPT
HUlfBER
AAOS~493
DISCDUNT (.)
INTEREST I")
814,43-
AHOUNT PAID
11.569.42
..__.. L_ ,_
INTEREST IS CHARGED FROM 01-12-96 TO 04-30-96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
10,754.99
S14.43
22,13
S36,56
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
I IF TOTAL DUE IS LESS THAN II. NO PAVHENT IS REQUIRED.
IF TOTAL Due IS REFLECTED AS A "CREDIT" (CR), YOU HAV BE DUE
A REFUND, SEe REVERSE SIDE OF THIS fORH FOR INSTRUCTIONS.l
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REV"U47 EX AFP 112"95*
COKKOHWEAITH Of PENNSVIVANIA
DEPARTMENT Of REVENUE
BUREAU Of INDIYIDUAI TAXES
DEPT, 110601
HARRISBURO, PA 111lA-0601
ACN 101
NOTICE OF INHERITANCE TAX
ApPRAISEHENT, AllOWANCE OR DISAllOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE 04-22-96
FILE NO.
DATE OF DEATH 07-01-94 COUNTY CUMBERLAND
NOTE I TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THe UppER PORTION OF TIIIS FORH WIlli YOUR TAX
pAYHENT TO THE REGISTER OF WIl.lS. HAKE CHECK PAYA~lE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
RICHARD C SNElBAKER ESQ
SNELBAKER a BRENNEMAN
44 W MAIN ST
MECHANICS BURG PA 17055
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
E= AMount RenlUed l
CUT ALONG THIS LINE ... RETIllN LOWER PORTION FOR YOUR RECORDS .....
ifEV: isr."j-iif"AFP"(l'F9SY"iioYicr-OF""fNHiifii'AN"ci-YA'x" A"P jiiiA"iiiiHliiii'~"-Am)WAHCi-cjR-m____m"m..
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF lEHMAN GERALDINE E FILE NO. 21 94-0815 AeN 101 DATE 04-22-96
TAX RETURN WAS I I X) ACCEPTED AS FILED I) CHANGED
RESERVATION CONCERNING FUTURE INTEREST " SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. Reel E.tete lSchedule A) (l)
2. Stook. end Bond. (Sohedule BI (2)
S, Clo.ely Held Stook/Pertner.hlp Inl.r..I lSchedul. C) IS)
4. Hortaea../Note. Recel.eble lSchedule D) 14)
5. Ce.h/Benk Depc.lt./HI.c, per.cnel Prop.rty lSchedule E) 15)
6, Jointly Owned Property ISchedule F) (6)
7. Tren.f.r. ISohedule 0) (7)
I. Tct.l A..et.
,00
~50,388,75
,00
,DO
.DO
28.007.70
.00
II)
178,396.45
APPROVED DEDUCTIONS AND EXEMPTIONS I
8,072.86
9. Funerel E.pen.e./Adn. Co.t./HI.c. Expen.e. ISchedule H) 191
10. Debte/Hcrtg.ge lloblllUu/llon. ISchedule Il UOI .00
11. Totll Deduotlon. (11)
12. Net Velue of h. Return (2)
IS. Ch.rlleble/Goyernnentel Seque.t. (Sohedule Jl (IS)
14, Net V.lue cf E.tele Subj.ct to h. ll4)
NOTEI I~ In a.....m.nt wa. 1..ued prev1ou.1Y, l1n.. 14, 15 and/or 16, 17 and 18 will
r.~l.ct ~1gur.. that include the total o~ ~ return. a......d to date.
ASSESSMENT OF TAXI
IS. Anount of lln. 14 .t Spou..1 ret. (15)
16. Anount cf lln. 14 t..eble .t lln..I/C1... A r.te (16)
17, Aoounl cf line 14 te.eb1e .t Cc11.toreI/C1e.. B rete (17)
II. prlnclp.l Te. Due
TAX CREDITS I
pAYHENT
DATE
01-11- 6
R.n?' A~
170,323.59
.00
170,323.59
,00 X ,03_
155,323.59 K ,06_
15,000.00 X ,15_
UI)
.00
9.319,42
2.250,00
11.569.42
RECEIPT
NUHSER
AA082493
DISCOUNT (+)
INTEREST (-)
814,43-
AHOUNT pAID
11,569.42
INTEREST IS CHARGED FROM 01-12-96 TO 04-30-96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
10,754.99
814,43
22,13
836,56
. IF PAID AFTER DATE INDICATED, SEE REVERSE
F~R CALCULATION OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS lESS THAN tl, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAY IE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
W~ ~ ;:0:0
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,l:a
..ERYATJDHI E,t,t.. of dee'dtnt, dying on or blfor. O,cllblr 12, 1912 .... If any future lnttrtlt In the IItlt. II ttln,flrr.d
In pot.t.tlon or ."JoYI.nt to Cl,.. . (ooll.',rel) blne'lollrl,. of the dlc.dent .,t,r the Ixplr.tton of any I.tlt. far
11'. or for YllrI, the Co.-onwlIlth hlrlbv opr.llay rl..rv,. thl right to ,ppnlu Ind a..... tranl',r InhlrHtIOCll TIM"
tt the l.wful Cln. '8 (COIlI1\"I1> rite on InY luch future lntlrut.
PUIl1'OSE Of
OOlICEI To fulfUI th. requlre.,ntl 0' Slotlon lUO 0' thl Inherltanc. end E'tltl TalC Act, Act ZZ 0' 1991. 12 P,S.
Slctton ZI~O,
O,tltCh the top portlon of thil NoUc. IInd 'ubllt with your ply..nt to the Rlght,r of Willi printld 011 the rlVlrll Ila.
u"_. chick or lonly ordn paYable tOI A~OI8TER OF HILLS, AGENT
All pay..nt. r.uiv.d th.ll I1r.t b. IPPUld to Iny intarllt which .ay b. due Nlth any ra'llndtr I9pllld to thl ttIC,
REFUND (CIUI A r.fund of I till cr.dlt, which WII not raqullted on tha Till R.turn, IIY be raquattld by co.plltlng In "Appl1C1tton
for Rlfund of Ptnnlyllllnll Inh.rltoncl and E.hta 11)1" (REY-13U), AppllcIUont art l"IUtblt It the Offlc.
0' the Raghter of Willi, _ny of thl U R.vlnue Dhtrlct Off Ie.., or by oa111n8 the .p.ol,1 2it-hour
tn....rlng urvlc.. nuaber. for 'or.. arOirlngl In P.nnulv.nl_ 1.100-:562.2050, cutlldti P,nn'Ylyanll and
Nithin loul H.rrhburg .rla (717) 181-8094, TDll' (717) nZ.U5Z (Hurlng hpllnd Only),
PUIlENT ,
OBJECTIONS I Any plrty In lnterut not uUlfl.d Nlth the .pprall...nt, OUONInC' or dluUONInC. 0' d.ductlon., or ......HOt
of ta)l (Inoludlng dlleount or lntar.ttl .. .hONn on thll Notloa IU.t objaot Nlthln I1Mty (601 day. a' raellpt 0'
thlt NoUca bYI
....dU.n protut to tha f1A O.partl,nt 0' R'Ylnu., Do.rd of Appult, Dlpt, 2110ZI, tlarrltburg, PA 11121-1021, OR
....t.cUon to hlY. tha uthr d.ter.lnad at audit of the account of the p."unal r.pru.ntaUy., OR
-.IPPtll to thl Orphan.. Court.
ADHIN
ISTRATlYf:
CORRECTIONS,
Flctu.l error. dllccvar.d on thll ........nt .hould b. .ddr....d In ..rltlng tOI f1A D.part.,nt of R.Y.nue,
lureau of Indlvldu.l hu., AnN I Po.t h......nt Rlvl.", Unit, DIPt. 280601, Harrllburg, PA 171211.0601
Phon, (1171 717-6505, SI' page ] of tha bookl.t "In.truotlon. for Inharltancl '1M R.turn for a RI.ldlnt
Dle,dont" (REY-ISOI) for an ,xplan.tlon of Idllnl.tr,tl".ly corrlct.bl. .rror..
oISC_T,
If any tlM due I. Pllld ..lthln thr'l (!) callndlr Ilonth, after the d.cldlnt', duth, . flv. plre.nt (5:0 dltcount of
thl taM plld I. .llow.d.
INTEREST,
Inter..t It chlrg.d blglMJng with first d.y of d.lInquancy, or nln. (9) ItCInthl Ind on. (I) dlV fro. thl dlt, 0'
d..th, to thtl dltl of PIv..nt, TIM" Nhlch b.CI.' dellnqu.nt b.forJ Januerv 1, 1982 bur Intlro.t at th. rlt. of
'Ix (6:0 p.rclnt per aMUI ealcuhttd at a d.lly rat, of .000164. All hxa. Nhlch b.o... d.llnqu.nt on .nd after
Jlnuary I, 19&2 will bur Int.rttt at . rat. which ..Ill vary frol callndar yur to cII.ndar yur ..lth that rat.
.nnoun~td by thl PA DI~artalnt of Rly.nUI, 'hi IPpllclbl. Intlrl.t r.t.. for 191Z through 1996 arl'
'!!!!: Interut R.~.~ Dilly IntMro.t Faotor ~ Inter..t R,t. Ollly Intarllt Factor
1982 m .000S41 1967 9X .000247
1981 16X ,000"38 19U-1991 m .000301
196' m ,000101 1992 9% .000247
1981 m ,000156 1991-1994 7X .000192
1966 lOX ,000214 199H996 9X .000247
.-lnt,,"t I. calcul.t.d a. 'OIlONII
INTEREST. BALANCE OF TAX UNPAID X NUNBER DF DAYS DELINQUENT X DAILY INTEREST FACTDR
~.Any Notlcl I..u.d aftlr the tl)l bleo... dlllnqu.nt will r.fllct .n lnt.rl.t c.leulatlon to flft,.n liS) d.~.
blYond the date of the ........nt, If Plv..nt It .Id. a,ter thl tnt.rut ('o.put,tlon dlta ,hown on thll
Notlol, Iddltlonal Int.r..t au.t bl ealoulltld.
PATIENT,
DoI..h lhe lop parUon 01 Ihlo Noll.. end ,lAHoll wllh .our p.._1 .....
printed onthl r.vtr.. ,tde.
g>o ~R :0
0>
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J ~. {ir r~
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Plylbl, to the n... end Iddr...
II RUIDEHT DECEDEHT .ok. chock er _. erder p..llbl. tel REGISTER OF WILLS, AGENT,
1/ NON-RESIDENT DECEDENT .ok. chock or 10M' order ...IIbI. tel COIiI1ONWEAl TH OF PENNSVLVANIA.
AI1 pI.ntf rtc,lvld ,hili ~ applll1d fir.. to IH1Y Int.r..t which "V b. due with any rHIlnder Ippllld to 'thl tlM.
REHIND (CIU. A r.'tMWt of . t.lC credit, which "" Mt rtquuttd on tho Tile Return, ..y be requutld by coepleUllI1I1
"AppUoIUon for A,fund 0' PIMlvlvanla Inherltancl IIMd Estlt. T.IC" (AEY~UU). 'ppllcIUon. Ir. IVII1abll It
the OffiCI of thl RIlIht,r of W1111, .nv o( thl Z5 RIVlnu. Dlltrlot Offlcu. or frOI thl D.p,rt"nt', 24-hour
InlliHlrlna .lrvl01 nuIlbtr. for 'or.. order)"'1I In Plnn'vlvlf1JI 1-800-562-2050, ouhJdl Plnnnlvanh
1M NHhln locll Herrhbuflllrla (717) 7.7-10'4, TOOl (717) 77Z-2252 (H..rJnt lapllrld onhJ.
REPlV TOI lluIlUonl r,glrdJ"I Irrorl contllMet on thlt notice Ihould b, Iddr....d tOI PA Dtlpartllnt of RIVenuI, lurl...,
of IndlYldul1 TIMII, ATTNI POlt A.....Hnt RIVllw Unit, Dlpt. 280601, H.rr!lburg, PA 17121-0601, phone
(717l 787-6505.
DISCOUNT I If any tl. dl.N It Plld within thrll U) ollllndlr lonthl after tht dlcedlntt. delth, I ftvI perclnt 15:<) dheount
of tMi tlM Plld It tUowed.
INTEREST I Interllt It charged btglMlng with first dty of deUnq.JenOYI or nlMl (9) aonthl and on. (1) dlY froe the dlt. of
delth, to the dlte of paYHnt, TlK'1 which ble... d.Unquent b.fore January I, 1912 bltr Interllt It thl ratio'
Ihe (6:<) Plrctt'lt per ~ calculatld at a daUy rltl of .OOOI6~. All tlM" Nttlch ble... dlUnqulnt on end Iftlr
Jenuarv I, 1912 Mill bur Interllt at " rat. Mhlch will Ylry fro.. callndlr yllr to Clllnd.r yur with thlt rltl
IMOUMld by thl PA Dlptrt"nt of RIVlnul, The apPllcabl1 Intlr"t rat.. for 1912 through 1996 .rel
Vllr Intlr..t Rlt, DaUy Inter..t Factor Vear Inter..t Rlt. OIIlY Interll. Fletor
1111 lOX .OOOUI 1917 'l ,000247
1115 III .000.st 1911-1'" III .00OSOI
19M III ,000SOl 1992 'l .000247
191' m .000SS6 1995-1994 7l .0001'2
11M I o:~ .000274 1995.1996 'l ,000247
-.Interllt II ellculltld al follOtilIl
INTEREST . BALANCE OF TAX UNPAIO X NU"B~R OF DAYS OELINqUENT X OAILY INTEREST FACTOR
..Any NoUea I..utd IIftlr the taM beeH" dlllnquent will refllet an tnt""t cllculltlon to flU.." US) dlVI
bevond the dlt, of the ".....""t. If pIY"nt 11 tBdt tfter the Inter..t COlPUtltlon date .hown on the
Notlc., addltlonll Interllt "It bl calcultttel.
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PAYHENT,
OItlch thtt top portion of thh Hotlcl and .ubl" with your Ply..nt ..d, pay.blt to thl n'I' and .dd"lI
printed on thl rev.r.. .td',
If RESIDENT DECEDENT lakl c:h.ck or 10nlY ordlr payable tOI REGISTER OF WILLS, AGENT"
II NON-RESIDENT OECEOEIIT .... chock or .on" ordor .".bl, to, COHHONWEALTH OF PEIlNSYLVANIA,
All PIYllntl rlc.lvld .hall b, appU,d flrt' to any Interut Hhlch IIY b, due with any r".lndtr applied to thl telC.
REFUND eCR)1 A refund of a talC credit, which .... not r.qullhd on the TalC R.turn, "'1 b, nq~l..tld b'i c;olpl,Ung III
"Application for R,fund of Penn,ylvanlll tnhtrltancl nnd Eltate Tall" (REY-lSUI, AppUcatlon. art Ivallable at
thl OffiCI of thl A.gl,t,r of Will., any of thl Z5 Rev.nul oi,trlct O'flcl. or frOI thl Dlp,rt.,ntl. 24-hour
an.Mlrlng ..rvlcl nutblr. far fcrl. ordlrlngl In Pann.ylv.nl~ lR800-362-2050, aut,ld. Plnn.ylvanl.
and within local tllrrhburg aru (717) 787-8094, TOD. (717) 772-2252 Ulearlnll %lp.lrtd only).
REPLV Tal
Qu..tlon. r.g.rdlnll .rror. contaln.d on thl. notlcl .hould b. .ddr....d tOI PA Dlpart..nt of R.vlnul, Bur.au
of Individual TaxII, ATTNI Po.t """llnt Rlvl.w Unit, O.pt. 280601, tlal'rl.burg, PA 17128-0601, phon.
(117) 181-6105,
OISCOUHTI. If any tax dUI II Plld within t~rll (]) callnd.r looth. aftlr thl dlc.dlnt'. dtath, a flvl p.rc.nt (5~) dl.coun'
af thl tlllC p.ld II allow.d.
PENALTY,
Thl 15~ tlx a_n,.ty non"partlclp.tlon plnalty I. oOlputld on thl total of thl tax and In'lrl" lI..I..ld, lInd no'
paid blforl Jamlary la, 1996, thl fJrtt day .fhr 'hi end of thl talC e.ntlty p.rlod.
INTEREST I
tnt.r..t I. chargld blglnnlnll with flr.t dlY of dlllnqu.ncy, or nine (9) lonth. and one (1) day frol the date of
dllth, to thl date of pay..nt. TaICII which blca.. dlllnqu.nt blfore J.nulry 1, 1982 bur Inhr..t It thl r.'. of
.h, (6~) perclnt pn ~nnutl elleulatld at a dilly rate of .000164. All tUII which ble..1 dlllnquent on IInd afhr
J.nu.,y 1, 19U will bur Inhrllt at a rat. which will vary fro. cellndar ynr to callndn Vllr with that ratl
'~~ouncld by the PA DIPlrt.lnt of Rlvlnu.. Thl appllcabll Intlrn.t ratl' for 19a2 thrcullh 1996 arll
Vllr Intutlt Hit. Dally 1nttrllt factor Vllr Intlrllt Ratl 1I111ly Intlrllt Factor
1982 10% .0DOm 1981 91: .OOO2H
19U 16% .000451 1981-19'1 11% .000301
1984 m .000SOl 1992 9% .000241
19U Il% .000SS6 1995-1994 1% .000191
19S6 10% ,000114 1995-1996 9% .000241
-"Int.,..t I. calculat.d ". follcMtI
INT~REST . BALANCE OF TAX UHPAIO X HUHBER OF OAVS OELINQUEHT X OAILV INTEREBT FACTOR
--Any Hottel IlIutd after thl tlx bICOI" dlllnqulnt will rlfllet 'f' IntuII' calculation to fiftlln U51 daVI
bevond the dati of thl ........nt. If pay..nt I. lad. afhr the lntarllt cClputation dati ~hown cn the
HOUr-II addltlon.1 Inhrll' IU.t bl caleuhtld.