HomeMy WebLinkAbout95-00400
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(QMMl)"wl""'''' "'"""'.,,,. (TO BE FILED IN DUPLICATE
1I1'....I'-'IU' <.'f _("",m ) c;
""'l\m:6l~l'JlIl0M" WITH REGISTER OF WILLS, cou,mcoo(..2/ YEAR-JS- tlUMRrR
~.:.c':'=;;:;=~:-iirr-'-(}lfii':Hnmlil\T-r.iiT-rYMiiiiiiriITiliiii---'--'_:=-.o:.=-~--=--=;':--:=~':O~~;-::';--=-':-fitttfiftm;'i)Mftfli~3'~ - --- -- - ---
t: /..--;y k#-", V~( AI_i<_ ---- 'I' _n._ - -.- ?'1t! //'r2c; l' uf/:rv" / ~ j / })fl
m \ilQ(1"u(,(;'".t.l.. Vef..ihlJ '''If "f1'''''' ~ '''';..'/.''2 ~prw ;e/"""""",-" ~c:.t, 71 ~',
~ t?f.::/l'~r;7a'71__ ______.3/.,.1'/?"~-- .6/\~.?:-_""J:!J, ,o'''f_C#"uA,4-":AJ/.i,;, .A,I______/t{, It-
e> ",-;t.;;;.",~....",~,t," (;"., "... ."" .... .,to, ...."." "'"'''' "''', "".". ,."'"" (,df.r.tilti 'i~,:'r.f,
, ~_ ~"7\~ /~~.:s .-;:. tp~ / t: - ) '!;()1 - - - ---- ------ ,--
~ I. Ollglnol Return I I "} SupflI"mltnlnl Return I I 3,
LJ .. llmll.d hint" I I An. rulli'" Inlftl." Cnmp,omlslI 115.
(fa, rlnl.. 01 death aft", 11.12.81)
~ 6. O.(eden' Dilld y",'ole I _I 7. OIlClldlln' Malntaln.d 0 living T,u,1 LB. Talnl Numb.r of Soft Depa,ll 80."1
tAlloeh copr 0' Will) tAllaeh copy of Tru,11
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
~i HiM! ._ _' I(OURlIlt/l~sr --
B~ 1~,,;u...iY:rm?'~:rh,r^-------- ---- ~ a .1.d
___. I 'Z/1.1 ti1f:-~.6;' c:;, ~_~~ ~(J~_-K~4b',g~14~dZl~4?.~, - -,
1. R.al Ellol. ISch.dul. A)
'2. SIoel.., and Bond, tSc.hedul. BI
3. Clollly H.ld SIacli/Po,'n."hlp Inle,e,t ISchedule q
.c. Morlgog., and Nolet Receivable ISc.h.dul" 01
5. COlh. BanI..- D.polih & Mlu.llonllau, PellonDI rrope,lr
(S,h.dul. E)
6. Jolnlly Owned P'operly (Schedule F)
7. Tronlf.,. (Sch.dule G) ISch.dul, l)
9. Tolol Grou Au." (Iotolllne, 1.71
9. Funerol hp,n",. Admlnl'Iratlve Co,lI. MltcftUon.ou,
E.p.n", (5ch.dul. H)
10. D.b". Morlgag. 110bllill"I. lIftn, ISc.h.dul. I)
11. Tolal D.ductlon1 tlalnllln" Q & 10)
12. N.t Volu. of Eslate (lln. 8 mlnu, lIn. 111
13. Charllobl. and Governm,ntal B.qu.'flISc.h.dul. JI
U. Nit Volu. Subl'ct to To.ll. (lIn, 12 mlnu, lIn' 131
15. 5poulol Tron,f.,. (fo, dol.. af d.alh oller 6.30.9,c)
S.. In,'rucllon' fo, Af,pllcable Percen'ag. on Rllv.ft.
Sid.. Ilndud. volu" rom Schedul. K or Sch.dul. M.)
16, Amoun' of lIn. IA Inllable 016% roll
Ilndud. volu.. f,om Sch.dul. K or Sch.dul. M.)
17. Amounl of lIn. 1.4 laMohl. 01 U,~ rol.
(Includ. '1011,1.. f,om Sch.dul. K a' Sch.dule M.I
lB. P,lnc.1pal 'OJ( due (Add loll. from lIn., 15. 16 and 17.)
19. C"dill Spou,al Poverty C'ldit P,lor ~mln" Oheounl
___ _ _ + -..tJ,Z--. +_.3____ -
20. If lIn. 191, greater .han lIn, 19, Inler th, dlffer.nc. on lIn. 20. This h ,h. OVEAPAYMENT.
Ii! 0
21. UlIna 18 I, Oreole, Ihan lIna 19. .nler.he dIU."nel on lIn. 21. Thh 1,lh. TAX DUE.
A. Enler th, Inlere" on Ih. balane. due on lIn. 21A.
B. Enter Ih. total of lIn. 2' and 21A on lln' 218. ThI, II Ih. BALANCE DUE.
Malee Chack Payabl. lal R.gl"1f 0' Will., Ag.nt
r.' BE SURETO ANSWER ALL QUESTIONS ON RIVERSI5IDI AND TO RICHICK MATH '.' II '_, ' ('liiJ
Und.r p.noIU.. of perjury. I d.clore Ihol I hove .ltClmln.d Ihl. r.lurn. Including accomponylng schedul.. and ,lol.m.nll. and 10 Iha b.lt at my I..-nawladg. and b.Il;;.
II II tru.. cou,d ond compl'I', I declare ,hot 011 1101 tllol. h01 bltn report.doltru. marlett value. D.c1arollon of pllportf olher Ihan Iha p.nonal rep'rel~'llol!!!J'
bo1td on ollln'ofmallon a. which p,epore' hat any knowl.dQ'. _ .,: ..( J . 'l ~ ._
)(.~.'A 'fO"f":JIl~'ON I~ '~~u." AOO//rh.. "If
""~O~imlim'iiVI-et2.foiii",/ :st-C t-"J,),~kf/k~b,.th'--/-.7P/1' .AII : ,-
'. {;f.L212 _____.312~!!-_Si.M_<:Id_c!N~(;J.4.'kwlJ,bLL2@ ~.J-~--:' .
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'OR 010115 0' DIAm A"IR 12/31/91 CIIICK iliA'
If A SPOUSAL
POVII" CUDn IS CLAIMID I J
,ill HUMii. ....., ,-
7"~d
R.malnd.r R.lu,n
('0' datu 01 d.o'h p,lor 10 12.13-01)
Fedefal e"at' Toa R.lurn Rlquirerl
(11- -
121
(3)
I ~ I
(5 I
-, -
_1-~O..
161
(7)
t,_7-..j;r.. --=
191__,__(gI_tP_fl~-
(,!i1L_
18)
(101 ___~_
'J..~_'6.L__
fi-1'1-"k-~
(II)
(121
(131
(I~I
~ ~a"
~_...
q
(151 _____ ,~'1tf1-.--M"f)3.
(161__.________ .______.______M ,06. ..
(l71______h___________M ,15.
(18) _
~.~
{';'/
Inler..t
(19)
(201
-~-
Check he,t' If you 0It' 't''lut'\t1ng 0 !C'uud 01 VDur aVt'll1nYI11t'111.
(211
121AI
12181
-0
'-"-' .
Act .48 of 1994 provld.s for the r.ductlon of the tall rat.. Impo..d on the n.t valu. of tran.f.,. to or for
the u.. of the .pou... Th. rat.. as pr..crlb.d by the statute will b.,
. 30/. (.03) wl\l b. oppllcabl. for ..tat.s of d.c.d.nt. dying on or aft.r 7/1/94 and b.for. 1/1/96
. 2% (.02) wl\l b. appllcabl. for .stalu of d.c.d.nts dying on or aft.r 1/1/96 and b.for. 1/1/97
. 1% (.01) wl\l b. appllcabl. for .lIat.. af d.c.d.nts dying on or aft.r 1/1/97 and b.for. 1/1/98
. Spousal Irand.,. occurring on or after 1/1/98 will be 8llempt from Inh.rltance fall.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (V') IN THE APPROPRIATE BLOCKS.
_n~ NCI.
1. old decedent make a transler and:
a. retain the u.e or Income 01 the property tran.lerred, .......................................................
b. retain the right to designate who sholl use th.. property translerred or Its Income, ...............
c. retain a reversionary inleresl; or ...................................................................................
d. receive the promise lor Iile 01 either paymenls, benelits or co rei ....................................... V
2. II death occurred on or before December 12, 1982, did decedent within two years preceding
dealh transler property without receiving adequale conslderallon9 \I death occurred alter
December 12, 1982, did ~cedent~rans er property wit In one year 01 death wlthoul receiving
adequale con.lderallan~.....i<"dtV... :t.):;.4~t1 ~~..'?(Y'r71c::'C't?p;y'r........
ASH~".b~ e; ~c:?~
3. Old decedenl own on 'In Irust lor' bonk accaunl ot his or hor doath9...................................... V
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESr
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
. .
"yltotu."."
~"j.
COMMOHWEAl1t1 Of ',UUSnVAUIA
I"HIIIIANe. 'AX _nu_'"
IIIIDIN' DICIDIN'
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
PieD Ie Pllnl or l e
FILE NUMBER
ESTATE OF
__\~.fI(~4;;f',f-",~.---- ----.. -,--.--.----
tAli p,op"'y lolnlly.ownld wllh Ihl RI,ht of S~~hlp ~.!!!...~__~..l.~!d o~h.dul!..'J_____~ _
N~T~~ER DESCRIPTION
I I/hk7:/~AI'4~~~;-'_--n__-___--'-
VALUE AT
DATE OF DEATH
~
TOTAL AIID enler on line 5, RecD
s
v~Ji
(Attach nddlllo"ol 8VJH M 11" ,huh If mOl. .poco I, nud.d.)
I..'nnu, 1'111
A, SCHEDULE H
,~'ti4~ FUNERAL EXPENSES,
m......""w'.,ll' 01 "'",,,,..,,,. ADMINISTRATIVE COSTS AND
"":\~::~',',';',,\~,:.H::'" ... _ _, ..~IS,<=~L~~~~~~_S EXPENSES PI.o.. P,lnt 0' Typ.
mJllE OF' ..~~~~---~---....,---_._-.__.- 1'"1 NUMBER
~ O^~ ffi4U-~~C---J-'-~~. .,,- ___..u'___.__
ITEM
NUMBER
A.
1.
j.,
:;,
DESCRIPTION
AMOUNT
Funeral Expenllll
/M'&..-ri<'~:".-6W-i1~..c At',bf',t..; ,.v; C::;JA /?r7/~
-,l/".,t:.--rZ/fC, 4-'Z'~rfrr-ft"0,A/' c:.;14 /7" 7"
Ko~",,6" Gf'PI:'-;;'.,.." ~:".?<1',.t-.""&iC'v' - ,,(.(J r g:JP '()
/ VAk',(c. '" ~1<1.
/~?fb;>7l)IV'-
~/cW"""r(s"~,s;;.~~
~MV%-::-
oft 3.31'
(..1-"
~oo
1-'/' s:'
7--3fl
?,~-,'"
B. Admlnht,otlv. Co.h.
1. Personal Represontatlve Commlnlo"s
Soclol Socufily Numbor 01 Porsonol Rop,o..nlotlv., ,___ .._________..,___ ----
Year Commissions pnld . _ . .....
2. Allornoy Fo..
4.
C.
1.
2.
3.
4.
5.
6,
7.
8.
3.
Family Exomptlon
Clolmo~J?;MI'..FSc?,u:J;~'i'C' Rolotlon.hlp 5IbJl.r~
Add,olS of Clolmonl 01 docod..I~oolh
511001 Add,.1S U.f//~-Sr!.--.-.-7;r---'----'---
Clly~W-&M';J#,i(kId/J. ___~Slnto;!L7-. Zip Cod.../J~_
---
'J--~O
Probalo foos
Mllcellaneoul Expanlell
,4c.""'Or. '/1">11",,,-'7' ,r:;;;e-'
~"'6/.5-,fil'! c>F/(kILS, ,;..11#4r:,o;fl4!dhc&t;I,.v1!
77trM....~"c---.x ;1,c-7t4i:.-S' -~ ~?~/iX'/,(' - Avtb,
-:J-7-~
3fi'
ij'J---
TOTAL (Also .nlo, on IIno 9, R.cnpltulollonl
S &,, fft;
(If mo,. 'poco I, n..d.d, In..,t oddlllonol .h.... 01 .om. .1...)
thUI1I_.,r"l
,,~.'\!,~
~,VW'
[OMMOIIW("llll"' "III.'UV"IIl"
lNllf'''''NU IAI '"UIN
'U'OINIOICIOlllf
SCHEDULE J
BENEFICIARIES
-'_
FilE NUMBER
n__." __. _ ._ _..... ___._u
-_.~-----'~----
ESTAtE OF
,._1 'U7f()tV If, tt'~';r;;u~
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RElATIONSHIP
AMOUNT OR
SHARE OF ESTAtE
1.
A. , o.nble Ollqull'h:
/9,4,cl'e".'J .c; L',&-'".r,f#x
S lt1psc:-
/a'%
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Chnrltoblo nnd Oove,nmnnlnl O"CJunllt:
1.
TOTAL CIlARITABlE AND GOVERNMENTAL BEQUESTS IAho enl., on line 13, Recopllulollon) S
(If Ino,. 'poc. I. n..d.d, Inurt oddlllonal .hut. of .am. .In)
; ~-
'"
0II0lMU 1M ntI wi
or ROBERT e. MYERS, ESQUII!I
100 YORK ROAD
tIEW CUMBERlAND, PA. 171170
LAST WILL AND TESTAHBNT IF THIS WILL IS REPlACEO BY A NEW C
I'I.EASllINFORM 1I00000000L MYERS, ESQ
OF
VERNON II. LESIIER
I, VERNON II. LESIIER, a resident of 20B 11th street, New
Cumberland, Cumberland County, Pennsylvania, 17070, being of sound
and disposing mind, memory and understanding, do hereby' make,
publish and declare this to be my Last Will and Testament, hereby
revoking all other Wills and Codicils previously made by me.
ITEM I:
I direct the payment of all my just debts,
expenses of my last illness, funeral expenses, perpetual care of
my burial lot, suitable marker for my grave and the costs of
administrating my estate from my estate as soon after my death as
conveniently may be done.
ITEM II:
All the rest, residue and remainder of my
estate, be it real, personal or mixed, of whatever nature and
wheresoever situate which I may own or have the right to dispose
of at the time of my decease, I give, devise and bequeath to my
wife, FRANCES C. LESHER, provided that she survives me by ninety
(90) calendar days.
ITEM III:
In the event that my wife predeceases me or.
dies within ninety (90) calendar days, I then give, devise and
bequeath all the rest, residue and remainder of my property as
follows:
. A. I give and bequeath my mounted Elk rack to BEVERLY K.
ANTAEUS, my daughter.
B. I give and bequeath the sum of two thousand dollars
($2,000.00) to Sl'm~Clm \~. III\IUUS, now of 1 \'lest Penn Street,
I\partment 5Ul, Carlisle, pennnylvania, provideel he is living at the
time of my death otherwise to go to my following nameel four (4)
chilelren then living.
C. 1\11 the rest, resielue anel remaineler of my property to go
absolutely to DIWlmL'i K. I\N'l'I\EUS, K. DII\NE SIIIFLE1', LI\RUE 1\. WELKER
and SI\NDRI\ L. SPECII'l', share anel share alike, and in the event any
of them preelecease me her share to go to her chilelren then living
per stirpes anel not per capita.
ITF..H IV: I elirect that any and all taxes that may be
assessed in consequence of my eleath, including all Inheritance,
Estate anel 'l'ransfer 'l'axes imposeel upon my estate passing under my
Will or otherwise, Hhall be paiel out of the principal of my
resieluary estate as a part of the expense of the aelministration of
my estate.
ITEM V: 1 authorize and empower my personal
representative and/or saiel Trustee representative to compromise,
adjust, release anel discharge in such manner as my personal
representative may deem proper, all debts and claims owed by or to
me or my Estate: to sell, lease or exchange at public or private
sale or in such manner, at such prices, anel upon such terms of
creelit or otherwise, as my personal representative or said Trustee
may deem proper, all or any part of my property, real or personal:
to execute, acknowledge and deliver instruments of conveyance,
inclueling deeds in fee simple: to borrow money for the purpose of
paying estate, inheritance or other taxes which are requireel to be
2
paid and to secure Ilny such loan by pledge or mortgage of all or
any part of my property and to execute the necessary instruments
to carry out such powers; to distribute my estate in kind or partly
in money or partly in kind, and to determine the fair value at
which any property so distributed in kind shall be received by the
distributees; to conduct any business in which 1 have an interest
at the time of my decellse, for such period as my personal
representative may deem proper, power to borrow money and pledge
assets of the business and the power to do all other acts that I,
in my lifetime could have done, to delegate such power to any
partner, manager or employee wi thout liabili ty for any loss
occurring therein and to organize a corporation to carryon said
business as capital to such corporation and accept stock in the
corporation in lieu tl~reof and hold such stock for the uses of
this my Will, and to vote said stock or sell the same as to my
personal representative may seem best; to retain all stocks,
assets, bonds and investments owned by me without being confined
to what is known as legal investments; to execute any options to
purchase, to apply for stocks, bonds or other investments, to
purchase or otherwise acquire real estate and to execute the same
powers thereover as l.ereinbefore provided, to retain indefinitely
any part of my assets, real or personal, which is or may become
unproductive or to make sllle thereof; to pay carrying charges and
expenses of the property out of other principal or income of my
estate; to invest and reinvest in all forms of property without
restriction to investments authorized for Pennsylvania fiduciaries,
3
as they deem proper, wi thuu t regard to the principle of
diversification or rink; to exerciRo any law-given option to treat
administrative exponROII either as income tax or as estate tax
deductions, without regard to whether the expenses were paid from
pr incipal or income. 'I'ho powers heroin conferred shall be to my
named personal representative and said 'I'rustee and all successors
thereto and shall be in addition and not in limitation of other
powers conferred on salel fiduciaries..
ITF.M VI: /\ny and all payment or payments of any sum or
sums, whother in cash or in kinel and whether for principal or
income, payaole to any beneficiary shall be made upon the sole
receipt of the respectivo heneficiary to whom the payment is made,
and free from anticipation, alienation, assignment, attachment, and
pledge and free from control by the creditors of any such
benef iciary. /\11 shares of principal and income hereby given shall
be free from anticipation, assignment, pledge or obligation of the
beneficiaries and any of them and shall not be subject to any
execution or attachment, levy or sequestration or other claims of
the creditors of said beneficiaries or any of them.
I'rEK VII: 1 nominnte, consti tute and appoint my spouse,
FR/\NCES C. LESlllm, to be the sole Executrix of this my Last \Hll
and Testament, to serve without bond. In the event of the
renunciation, death, reRignation, refusal or inability to act for
any reaRon whatsoever of my said spouRe, FR/\NCES C. LESHER, I
nominate, constitute and appoint my two said children, K. DI/\NE
SHIFLE'I' /\NlJ I,/\RUE /\. 1-mI,KBn, to be Sole Executors of this my Last
4
\Hll and 'l'estnment, to serve without uond. In the event of the
renunciation, death, resignntion, refusal or inability to act for
any reason whatsoever of either of them, then BEVERLY K. AN'1'AEUS
to replace her.
IN WJ.'l'NRSS 'lIIERKOl', I, VERNON II. LESIIER, have, to this my Last
Will and '!'estnment, set my hand am] senl this /'1... 7, 9''1 day !Jf
, 1994.
i/I/v~_>, .r( ~J
VEHNON . I . LESIIEH
(SEAL)
-
Signed, sealed, published and qeclnred by VERNON )1. LESIIER, the
above-named 'I'esta tor, on the 1"1/, day of () CfV llI'r ,
1994, as and for his Last Will and Testament in the presence of
us, who, in his presence and in the presence of each other have,
at his request, subscriued our names as witnesses hereto.
?~l.~
e /
residing at ID.:)1J 'Iu..uIKkwf\ ilL
e..:tt~~j I fJ/I J7.3/?
I
~tL residing at .h~ llQl(lnS:(lIT'~\I"P" J Ih/.
_Npu Cilrll J~r/ollfl FA FIola
J:me
5
CONNONWJ-:lIIJI'II 01" J>I':NNIlYI,VlINlll
COUN'l'Y 01> i:JwJ(
55:
We, the unelersigneel,
the 'l'estlltor anel the witnesses,
respectively, whose names are signed to the foregoing instrument,
being first eluly sworn anel qualified accoreling to law, elo hereby
declare to the unelersigneel authority that we were present and saw
the 'l'estator sigll allel execute the instrument as his Will, anel that
he hael signeel willingly anel that he executed it as his free and
voluntary act for the purposes therein expressed, anel that each of
the witnesses, in the presence and hearing of the Testator, signed
the Hill as witnesses anel that to the best of their knowledge the
Testator was at that time eighteen (lB) years of age or oleler, of
sounel minel anel uneler no constraint or unelue influence; and I, the
saiel 'l'estator, do hereby acknowleelge that I signeel and executed
the instrument as my Last Will and Testament, that I signed it
willingly, anel that I signeel it as my free and voluntary act for
the purposes therein expresseel.
'/
,Ikv----L N. -L~_L'--_n
'l'est tor
Sworn to anel subscril)~d before
7'/1, ,;lelay of ()(~1'h t]ov
't- . ,-!JA 1/
(')VAIL hi r)~'~rlt {,o/LtVv\ ,
NO'l'ARY PUBLIC
Ny Commission Expires:
me this
, 1994.
Noln~ol8nol
u... M, "-tvn. NoloI}' PubUc
Fftlrvtow TwP.. Yolk Counly
My Comml,.nlon E.plrns July 20, 1000
Mon/lCI,l'vImyMvtb^""xiJllon 01 Nul:JIes
J REV-1547 EX AFP 02-941*
C~~AlTH or PENNSYLVANIA
D[PARTHEHT ,f REVENUE
BUREAU Of-' IH'JIVIDUAl fAMES
DEPr/ llO601
HAR~ISIURC, PA 17121.06Dl
/5-- 3.5' - ~
ACN 101
NOTICE OF INHERITANCE TAM
APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAM
DATE 08-28-95
FILE NO.
COUNTY
CUMBERLAND
03-27-95
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAM
PAVHENT TO THE REGISTER OF WILLS. HAKE CHECK PAVABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
FRANCES C LESHER
208 11TH ST
NEW CUMBERLAND PA 17070
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
A.aunt R..itted
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
'jiili=isW-EX-AF'ii-nz-:ijcij-iiii'ficE--OF-YNHEiiii'ANCE-YAX-iiP'iiiiiiisEHEii;--;-Ai.LOWANCE-OR'-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
VERNON FILE NO. 21 95-0400 ACN 101
TAX RETURN WAS. ) ACCEPTED AS FILED 1 X) CHANGED SEE
ESTATE OF
LESTER
DATE
ATTACHED
08-28-95
NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I eat.t. (Schedule Al (1)
2. stock. and Bond. (Schedule 8) (2)
3. Clo..ly Held stock/Partn.r.hip Int.rad (Schedule C) (3)
4. Hortg.ga./Not.. Receivable (Schedule DJ (4)
5. C.ah/Bank Dapodta/Hhc. P.rsonal Property (Schedule E) (5)
6. Jointly Owned Propert, (Schedule F) (6)
7. Tranlfa,.a (Schedule G) (7)
8. Tot.l A...t.
.00
.00
.00
.00
250.00
.00
8.228.00
181
8,478.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
6.686.00
9. Fun.,.al Expans.I/AdM. Co.tI/Hilc. Exp.n... eSch.dul. H) 19)
10. D.bt./Hortgag. Liabilltl../Li.nl ISch.dul. I) elO) .00
11. Tot.1 D.ducUan. ell)
12. Hat Valu. of Tax R.turn (12)
13. Charitabl./Gov.rnnlnt.l a.qu.lt. ISch.dul. J) 113)
14. N.t V.lu. of Ed.t. Subj.ct to Tax (14)
NOTEI If an assessment was issued previously, lines 14. 15 and/or 16, 17 end 18
reflect figures that include the total of !hh returns assessed to date.
ASSESSMENT OF TAXI
15. Anau"t of Lin. 14 .t Spou.al
16. Anaunt of Lin. 14 t.xlb1a It
17. A.aunt af Lin. 14 taxab1a at
la. Principal T.x Dua
TAX CREDITS:
PAVHENT
OATE
6.6A6 nn
1,792.00
.00
1. 792.00
will
.00
.00
.00
.00
r.ta
Lin..1/CI... A r.t.
Coll.t.r.l/Cla.. 8 r.t.
USI
(16)
C171
1,792.00
.00
.00
X . DO.
X.06.
X .15.
1181
RECEIPT
NUMBER
OISCGUNT CO)
INTEREST C-)
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL 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 PAVHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTEO AS A "CREDIT" 'CRI, YOU HAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
C--
,
RESERVATION. E,'at.. of dlcedent. dying on or ba'or. Dec.-ber 11, .9.2 .. I' env lutur. tn,.r..t In the I"at. I. 'ten.fatted
In poII.,.lon or enJav..nt to el,.. . (coll.t.r.l) benefic I".,. of the d.c~t .,t" the I.pltatlon of ~v I...t. 'or
II'. or for Y"'" the C~.lth hereby Ixpr...lv r...tv.. the right to .",.1.. and ...... tren,f., Jnn.rlt~. 'IXI.
at the l~ful C1... . (coll".,.l) t.t. on any luch future Int.r..t.
PIJIIPOS( IE
NOTICE. To fulfill the requlr.-.nt. of Slctlon 2140 of the I~rltanc. ~ [,t". T.. Act, Act II 0' ."1. 71 P.'.
Section 2140.
PAYMENT, D.tach the top portion of thl. Hotlel and .~It with vour PIV..nt to thl R'I..ta, 0' Will. printed on the t.v.,.. ,Ida,
400"_1 check or .onev order plvul1 tal REGISTER OF MILLS, AGENT
All paPM" recllved .hall flnt ~ ~lIed to ....v Int.,..t which "V b, due ..Uh MV ,....lneN,. -..1Iec1 to the t...
REFUND (CA)I A rafund of a tax credit, which wa. not raqua.tld an tha fa. Raturn, ..v b. raque.ted by cu.platlng In "application
for Rafund of penn.ylvenla Inherltanca end E,tata Ta." (REV-ISIS). application. ara avallebla at the OffiCI
of tha Raght.r of Wllh, MY of the n A.v.,..,. Dlltrlct Offlc.., or by ceiling tha .~cl.1 '4-hour
an.werlng ..rvlc. nu.ber. for 'or.. orderlngl In P~.ylvenl. 1-100-S6'-205D, out.ld. Penn.ylvanl. Ind
within locII Harrhburg .r.. (111) 117-10'14, TOOl (111) 11Z.2252 CHaarlng 1....lred OnIV).
OBJECTIONS I Any p.rtv In lnt.ra.t not ..tl.fled with the appr.I..eent, allowanc. or dl..llowanc. of deduction., or ......lInt
0' tax (Inchldlng dhcOU1t or Int.r..t) .. .hawl an thl. Notice ....t obJRt within .htv (601 d.y. 0' rac.lpt of
thll Notice bYI
--written prot..t to tha PA D.p.rtaant of pav.nu., lo.rd of App..l., Oapt. 2110Z1, H.rrl.burD, PA 11121-1021, OR
..IIRtlan to h.v. the ..tt.r d.t.r.lned at audit of the .ccount of the p.r.~al rapr..antatlva, OR
--IPPlal to tha Orphan.' Court.
ADHIN
IITRAflVE
CORRECTIONS I
INTEREST I
Featu.1 arror. dl.covarad on thl. ......lInt .hould be .ddr....d In wrltln, tal PA D.partaant of A.vanu.,
.ur.... of Indlvldu.1 T.u., AnHI po.t A......ant A.."I... Unit, D.,t, 210601, tl.rrhbur., PII 17121-0601
Phone (711) 717-6505. S.. P'" 5 0' the bookl.t "In.tructlon. for Inherltanc. T.. A.turn 'or I R..ldant
Dacedant" (R!V.150lJ 'or an .xplan.tlon 0' ..lniltr.Uv.lv corr.otabl. .rror..
tf anv t.. due I. paid within thr.. (5) caland.r sonth. .ft.r the dICed.",'. de.th, I 'Iv. parcant (5XI dl.count of
thl t.. p.ld I. .Ilowed.
Int.r..t I. ch,rgad b..lnnln. with 'Ir.t d.V of dallnquencv, or nine ('I aonth. end ana (1) d.y froe thl d8t. 0'
de.th, to the d.t. of p'v-ant. Tax., which bee... delln~t b.for. J~.ry I, I'" ba.r Int.r..t at the r.t. 0'
.1. (6X) p.rcant p.r ~ c.lcul.ted .t a d.llv rata 0' ,000164. All t.... which bR'" d.llnquent on end a'tar
Januarv ., 191' will b.ar Int.r..t at . r.ta which will v.rv 'roe c.landar y..r to clland.r '1"1' with that rat.
~ed bv the PA Dap.rtaant of A.venue, The 89Pllclbl. Intar..t r.t.. for 1'1' through 1..5 .r.r
DISCDUHTI
'!.!!! Int.r..t R.t. D.Ily Intar..t Factor !!!or Intera.t A.t. 0.11., Inter..t Facto,.
1912 zU .OG0541 19.7 OX .GOOIU
1915 lOX .OOOUI 19"-1991 IIZ . DOnDl
1914 \IX .000501 199Z OX ,D002~7
1915 ISX .00OS56 l'U-l9M 7Z .GOOI'!
1'1' 1.. .000274 199. OX ,aoOZ47
"Int.r..t I. calculat.d .. 'ollowlI
INTEREST a BALANCE OF TAX UNPAID X HUIIBER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
"Anv Notice I..ued .ft.,. thl t.. bRO'" d,UncrJant will reflect.,.. Int.r..t c.lculatlon to ,1ft.." (ISI d.y.
beyond the d.t. 0' thl ........nt. I' p.yaan' I. -.da .ft.r the Int.r..t coaput.tlon d.te shown on thl
Notlc., additional Int.r..t ....t b. calcul.tad.
......'''0........
*'
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXIS
. DEFT. 280601
HARRIS8URG, PA 17128-0601
DECEOEN 'S NAME
FilE NUMBER
Vernon Lesher
2195-0400
ACN
101
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
Act 21 of 1995 reduced tho tax rate on transfers to a surviving spouse
fr-oai')percellt-to - 0 percent for' date.- of 'death' 'onor'after' January'-1 .m__
1995. The estate record has been adjusted in accordance with tha changes.
. '
;.r.
-.. ~ ~~..." .., .-.". -., .,.---. --~--._.."~.- .-._-_...~~---,~.__.._---_.~---------..;....~-_._------~-_._--.-----_..~ -. ~---_. ._~.
_ ._ __...____r... "'"_'_.'~"_"___'____' ... ..___.~ '__'_.n___'___ ~_____. _~~__.__.__~.__L> ,_....__~_ .~.~__ ~__~ ____..~__..__~.._~ ___...~~..___~_____ ...., ~..__~
_ _ ._______ __._~____._._~_~_"_.._ ~ ~_~.~.-~-. __~ '~_,~.- .U.'~'_ __'. ~.< ..__ ..., <'.._.__ ,.____~~._..__~......_._....~~_~.., ~_.~._~T_~.. __~~..__b_..~_.r ~ ~_~_.~'<"_~_;,._~~~
_. ___._ ,,~_.. +._ ._
_ ,_ "'_','._ ..,._~_~_~~ ~'T ~"_."--"~'. .,___,,_.~._____.._ ._._.~.,~,~._~_~___~__.+___........_._M.______._........._.._____.__ __ _",_ __ ~.__
TAX EXAMINER,
Deborah Weshington
PAGE
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