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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE ou 9'10
WITH REGISTER OF WILLS) COUtHY COOl YIA~
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____ ."OU"~d2,4~\I' """U'''O''"
rl 3, Remainder Relurn
Ifor do'" 01 d,o,h prior 1012.13.821
(J 5. federal Ello'e TOK Return Required
t) 8. Total Number of Safe aepalU Boul
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*
'Ir.,
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'OR D....TU 0' DIAl" ....nlR 12/31/91 CHICK HIRI
II A IPOUI....L
'OYIRTY CRIDIY II CLAIMID I I
IIL1 HUMIIR
1'1-
HUMin
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COMMOHW\Alflt Of "tHt"IVM~I..
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lA' ICutlt. 'WMllt "All Of II'Ahl VAil 0' .11111
..JJdl.-1_~--11J2.9___. J;?u".!l~_'l"il' 7--:/2--/7
'" ""U(".U, 'UIWIWIHO 'f'OU\I I ........11'..." "n, ""iD "'0(111....1'''1 ~()(IAI ueU."I UUMllt
11(1 _, ;.Ii/!. ,.'
Ll 2, Supplemental Return
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1. Original Return
OA,
ut6,
De<eden' Died Tellole
(...."ach copy 01 Will)
'ANO CON
Cnu' A. M-V'',J
D "0. Fulure Intere,t Compromite
(lor do'.. 0' d,a,h all.. 12.12.821
o 7, Decedent Maintained 0 living Trull
(Attath copy of Trultl
TAX INI'OUAAnON SHOULD II 01.. to! ' ., " ,
(0""'1IU MAlllNO ACOtlU PI ; A r
W ()Je~t. (;!,t-eeI<lJ1fM.~e. f-L' ril't,_J
hd.s /; "" ;J. /71)/
Limited E 1101.
V'TU...fo.~~~'" . ' .
t:.._...t.
(1) N (JlI c
( 21 NON.G:
l31 /'/(d/ e:
I A I NoliE
(5 I ~. S03. St>
.
(6) /J.IJ,.L e~
(7) N.O/Je.-
( 81 ~5J'B . So
(91 4'11.32_.00
(10) tJo)')E
(15) tJ 0 N. E
(16) ~3 7/,50
(17) JJ.otl.~
111) 1'~Z .DO
(12) 2131/. 50
(13) JJONE
(lA) 0
X,_II ,IJ o}./ (;'
)( .061::1 142,29
X ,15 II NolIl:
(181 /42,2."/
(19) 7,/1
(20) 0
(21) L.35,/8
(21A) {)
(21BI 135,/g
NAM'
IUf'HQNf NUM'"
1. Roal Ella'o (Sch,dul, AI
2. S'ock. and Bond. ISchodul, B)
3. Clo.ely Held Slock/Portnenhlp Inler.I' (Schedule C)
A. Mortgage. and Notel R.c.lvabl. (Schedul. 0)
$, Cash, Bank aepolll' & Mllcellan,oul Perlonal Property
(Sch,dulo El
6. Jaln'ly Own,d P,ap'rty (Sch,dul, Fl
7. Tranllo" (Schtdul, GIISch,dul. L)
8. Tolal Gron Anell (Ioralllne, 1.7)
9, Funeral ElIlp.nle., Admlniltraliv. COlh, Milcellaneoul
Exp,n... ISch,dul, HI
10. D,bh. Martgag. lIablliti... lion. (Sch,dul, II
11. T 0101 D,dudian. 1'0101 lIn.. 9 & 10)
12. Net Value of estole (lln. 8 minus line 11)
13, Charitable and Governmental B.ques" (Schedule J)
lA, Net Value Subfed to Tax (line 12 minus Un. 13)
15, Spoulal Tran,fen (for date, of death after 6.30.9")
See lnltrudionl for Applicoble Percentage on Revene
Side. (Include value. from Schedule K or Schedule M.)
16, Amoun' of Une 1A loxoble a' 6% rate
(Include value, from Schedule K or Sch.dule M,)
17, Amount of line 1 A fO.ll.able a' 15% role
(Include values from Schedule K or Schedule M,)
lB. Principal tO.ll. due (Add '0.11. from lines IS, 16 and 17.)
19, Credill Spoulal Poverty Credit Prior Paymenh
+
+
5%nl
Inlerelt
20. If line 19. s greater than line 18, enter the diUerence on line 20. Thil ilthe OVERPAYMENT.
m
21. If line 18 Is 9reoler .han line 19, enter the difference on line 21. Thll il the TAX DUE.
A. Enter the interett on the balance due on line 21 A,
8. Enter the total of Line 21 and 21A on lint 218. Thil it the BALANCE DUE.
Mob Check Payable tOt Register af Will., Agent
IE SURE TO ANSWER ALL QUEmONS ON REVERSE SIDE AND TO RECHECK MATH
Under penaltiet of perjury, I d.c:are ,hat I have examined Ihil return, including accompanying tch.dul.. and ,I'at.menh, and to the bett of my knowledge and belief.
Ills true, correct ond complele. I declare that all reoletta'e hOI been reporled 01 true marh' value, Declarahon of preparer olher than the pertonal rep'et.ntative is
based on 011 informallon of which preporer hal ony knawl.dge.
S1GNAtuIE Of 'fUON IES'ONSlll( fO, filiNG R(tURN AOORns DAT(
, , ~ 0i1J. GreeIiL'NJ..~#-,-~A~(;,..,:L/)./l!~~'<d:f. M./?,pn
U'ARU OTHU tHAN Rf'RfS(N1AlIV[ AODUSS
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31I~tgt ~nlill nub Wegtnmettt
OF
OORlJIl lEA E. IRVIN
I, OORC7l1lEA E. liNIN, of Shimmnntown, Cutilerland County, I'ClUlsylvania,
moke, publinh and declaro thin an and for my I.nllt Will and TostllOOllt, hereby re-
voking all other Wills and Codicilo heretofore made by 1l1l.
FIRST: I direct the payrront of all my jUllt debts and tho cxpCll8~ of my
lant illness and funeral fran my estate, as SOCRl after my death as conveniently
may be done.
SECXlID: I devise and bequeath all the rest, residue and rerMinder of my
estate of whatever nature and \oAlerever situate, together with any insurance
policies thereon, unto my children, WIlLIAM P. IRVIN, RALPH E. IRVIN, LOUISE A.
MAY and CRAIG A. IRVIN, in equal shares. Should any of my children predecease ne,
I direct that said child's share under this, my last Will and Test:arTEnt, be
divided equally lll1Dng or between that child's children, if any.
DIIRO: In addition to all pCMers granted to them by law and by other p -
visions of this Will, I give the fiduciaries acting hereunder the follow.l.ng powers
appli nble to all property, exercisable without court approval and effective until
actual distribution of all property:
(A) To sell at public or private sale, or !:O lease, for any period of
time, any real or personal property and to give optiOlll! for sales, exchanges or
leases, for such prices and upon such tenns or conditions as are deemed proper.
(B) To partition, subdivide, or iJrprove real 'estate and to enter into
agreements concerning the partition, subdivision, improvement, zoning or managemen
of real estate and to fnlxlse or extinguish restrictions on real estate.
(C) To <:aIllranise any claim or controversy and' to abandon any property
which is of little or no value.
(D) To invest in all fonns of property, inc1~ ~tocks, camIlll trust
funds and rmrtgage investment funds, without restriction to ihvestments authorized
for Pennsylvania fiduciaries. as are deemed proper, without regard to any prlncipl
of diversification, risk or productivity.
(E) To exercise any option, right or privilege granted in insurance
policies or in other investments.
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(F) 1b exercise any election or privilep,e given by tlle Federal and
otller tax laws, includil18, but not nl!cl!s8arily beinp, lfmitl!d to, perROIlIIl inc:arc,
gift and clltate or inheritance tllX laws.
(G) To IMkl! distributions to my herein nlll11l!d bcnl!ficiaricll in callh or i
kind or partly in each.
FOUR'IlI: I dirl!ct that all inl1l!ritance, c8tntc, trnn8fcr, RUCCORlliOll an
death taxes, of any kind wil/ltBoevcr, wilich may be payabll! by 1"l!lIlIOll of my death,
l41ether or not with respect to property passing lDlder thin Will, shall be paid out
of the principal of my residuary l!State.
FlFrn: All interes ts herclDlder, l41ether principal or inc:arc, while lDl-
distributed and in the possession of the fiduciaril!S acting hereunder, even
vested or distributable, shall not be subject to attachment, execution or sequestr _
tiOll for any debt, contract, obligation or liability of any beneficiary, and furth r-
rrore, shall not be subject to pledge, assignnent, conveyance or anticipation.
SIX'lH: I naninate and appoint my son, CRAIG A. IRVIN, Executor of
this, my Last Will and Testammt. In the event of the death, rl!SignatiOll or in-
ability to serve for any reason whatsoever of the said Craig A. Irvin, I naninate
and appoint my daughter, l1JUISE A. MAY, Executrix of thin, my Last Will and Testa-
trent. I hereby relieve my Executor from the necessity of posting security in
, .
connection with his dutil!S as such in any jurisdiction in which he may be called
I
upon to act insofar as I /lII1 able by law to do so.
IN Wl'lNESS WHEREOF, I have herelDlto set my hand and seal to this, my
Last Will and Testammt, this .:2 ~day of 9.~ ,1985.
~~;E. 'l~ ~ (SEAL)
Signed, sealed, published and declared by the above nazred Testatrix as
and for her Last Will and Testammt in our presence, 1410, at her request, in her
'.
presence and in the presence of each other, have heretmto subscribed our names as
attesting witnesses.
Address
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....______'_________.__________ '__"'_ ___,...J.__.....'_____ _____________
~"I~,.el~1,.08,'>, ~AIl",',4,":i ",'co,_ ',MM 'ONWE, ALTH OF PENNSYLVANIA
1I~!\l~"6"'!:"'" . " ,,':.<,.,.. ",' " DI'AIl1MINTO.IMNUI
. ~\wki'~:l;\;":;,'jS~..CIALRlCII" . 'INNSYLVANIA INHERITANCE AND ISTATI TAX
ACN
-='J ASSESSMENT fl'I
II CONTROL ~
NUMBER
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RECEIVED 'ROM:
AMOUNT
LOUISE A MAY
3 6 LOCUST STREET
101
.1:9:1.16
SHIREMANSTOWN, PA
17011
EST....TE INFORMATION:
1:1 FILE NUMIER
lIlI 21-1996-0014
!I NAME OF DECEDENT lLAST) .
~ IRVIN DOROTHEA E
II D....TE OF,.P....YMENT
II POSTMARK ~TE
COUNTY
CUMBERLAND
DATE 0' DEATH
SBN 160-16-1029
(FIRST) (MI)
REGISTER OF WILLS
m TOTAL AMOUNT PAID .13:1.18
PB
RECEIVED BY 9Jz;zgA.. ~ r/"".. ~I ...~
SIGNA Ult 1
MARY C. LE IS J)~, #t.
REGISTER OF WILLS
REMARK~
LOUISE A MAY
SEAL
CHECK" 3173
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RIV-1S47 IX AFP (12.951*
C.....'L T" or "....'Lv'"I'
Dl'Alntl"' 01 JtlV[tU[
"lIfAll ,., INlIIV,IlUAL "XU
DOtr. u'''.
HAIIlllURI, Pi 171"-"0'
J:j'7~-0}
i'l/
J
NOTICE Of INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
0' D!IIUCTlOHS All'll ASSESSIlENT Of TAX
ACN 101
DATI! 04-08-96
FILl! NO.
DATI! OF DI!ATH 12-03-95 COUNTY CUMBERLAND
NOTE I TO IIlIURE PROPER CREDIT TO YOUR ACCOUIIT. SI/IIlIIT THE UPPER PORTION Of THIS fORll IIITH YOUR TAX
PAYHENT TO THE REGISTER Of IIILLS. MAKE CHECK PAYAILE TD "lEGISTER Of IIILLS. AGENT"
REMIT PAYMENT TO:
CRAIG A IRVIN
APT 5
6 WEST GREENHOUSE RD
DILLSBURG PA 17019
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
-..t R_1HecI
CUT ALONO THIS LINE .. RI!TAIN LOWER PORTION FOR YOUR RECDRDS ~
R!Ii: is'4j-Eir-Aj:p-nZ:9SY-NiificE-'OF-YriHEiiiiAiicE-YAX-jipjiiUiisEHENT-;-iiLi.-oWAiicE-iili--------------...
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF IRVIN DOROTHEA E FILE NO. 21 96-0014 ACN 101 DATI! 04-08-96
TAX RETVRIl liAS I I X I ACCEPTED AS FILED
I I CHANCED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l E.t.t. ISchadul. AI III
2. stock. and Bond. ISchadul. 81 121
S. Cla..ly Hald Stack/P.rtnarahlp Int.r..t ISchodu1. CI ISI
'I. Nart_.lNat.. R....halll. ISchadul. 01 I'll
5. CaahlBank IIapa.U.lHha. P.r.anal Property ISchodul. EI 151
6. Jointly Dwnad Property ISchadul. FI 161
7. Tron.f.r. ISchodul. GI 171
8. Tat.l A...t.
.00
.00
.00
.00
6.503.50
.00
.00
181
6.503.50
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. F....r.l Ex"..,.../Ada. ea.ta/Hhc. Ex"..,... ISchadul. HI 191 4,132.00
10. Dabt.lNart_ Llallllltl../Llan. ISchadul. II 1101 .00
11. Tot.l Deduction. (11) 4. 1~? nn
12. Hat V.l... of TIIX R.tum 1121 2.371.50
1S. CharUalll./Gav..........hl I__.to ISchadul. JI IlSI' 00
1'1. Hat V.l... of Eat.t. SUbj...t to TIIX 11'11 2.371.50
NDTE: If an a.......nt w.. i..u.d praviou.ly, lin.. 14, 15 and/or 16, 17 and IB will
r8fl.ct figure. th.t include th. tatal of ALL raturn. a......d to dat..
ASSESSHENT OF TAX:
15. Aaaunt of Llna 1'1 .t Spau..l r.t. 1151
16. -..t of Llna 1'1 tllXaIll. .t Llna.l/Cl... A r.t. 1161
17. Aaaunt of Llna 1'1 t.xabl. .t Call.t.r.l/Cl... I rat. 1171
18. Prlnclp.l TIIX Due
.OOX,OO.
2,371.50 x.06.
.00 x.15.
1111
.00
142.29
.00
142.29
TAX CREDITS:
PAYMENT
DATE
01-10-96
RECEIPT
NUIlllER
AA082484
DISClMfT It I
INTEREST I-I
7.11
AIlCUIT PAID
135.18
TOTAL TAX CREDIT
BALANCE DF TAX DUE
INTEREST
TOTAL DUE
142.29
.00
.00
.00
. IF PAID AfTER DATE INDICATED, SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST.
If TOTAL OUE IS LESS THAN II, NO PAYMENT IS REQUIRED.
If TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY IE DUE
A REFUND. SEE REVEIlSE SIDE OF THIS FDRII 'OR IIlITRUCTlOHS.1
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Rf:RRY,TtDNI E.ht.. of dendMt. ctrS... an or _tor. o.c...ber 12, 191' -- If 8nY future lnt.rut In the astat. II tn"".rr_
1n po.....lon or ~Jo~t to Cia.. . (colllt.r.l) bene,S...rl.. of the decedent Ift.r the expiration 0' eny ..tata for
11'. or for year., t~ C~lth her~ l.,r...1, r...rve. the right to ~r.l.. ~ ...... tr~.fer lnherlt~. Tax..
at the i_fut ell.. . (colh'.r.. ) r.t. on ." IUdt future .nt.....t.
PlIlPOSE Ill'
NOTICE I To fulfUl the ,..,1''''''1 of s.ctlon 2140 of the Irfte,lbnce MIll [,tat. Ta &ct. Ac:It lZ of ."1. 7Z P.I.
s.ctlon 2140.
PA'ltEK" DltKh the top portion of thl. Notice MIl ....It with vour ,.,..,t to the R....tw of "Ills printed on U. ,....... .lde.
-""-kl check or ..., order p.,.la tot REGISTER OF MILLI, AaENT
All pa,.."ts recelnd lhall flnt _ ..UIId to MY lnter..t Witch .-y be We with ..". r_lnder ...,11.. to the ta.
RU1.IGI (eA). , rehnl of . tax crldlt, which .... not r~.tltd on the To .Iturn, .., be requested by co.-laU", In -_Ucation
for .efund of PennlYlv.nl. Inherlt~ ~ E.tat. T..- (REV.15IS). application' .r. ...tlabl. at the Office
of the Regllt.r of Will., any of the 2S A...,.... District Offl~., or by ctI111na the .peelal 24-hour
an....rtng ..rvtce nullberl for fo,.., ordering I In ........ylnnl. 1-101.562.2050, outllde PemlYlv.nI' end
"Ithtn local HIIrrllburll .rn (717) 7.7.'094, TOUt (717) 17Z.ZZSZ Utnrlna I.-Ired OnhJ.
OI.ECTIDHSI ""., "rty In Int.r..t not ..U.flad "Ith the appnl.-wlt, .Uowenc. or dl..UowenctI af deductlonl, or .......,t
af t.. ClnclucUng discount ar Intln.t) .. Ihovn on thl. HDUctI ..It object "Ithln .lxty ('I) dlws af ....h't of
\hit MaUc. bYI
..vrlttan protl.t ta the PA o.p.rttant of Revenue, Ioerd a' a"..1., Dept. 211121. Harrlsbur., PA 1712..1121, OR
"alecUon ta have the "Ulr drIt.,..lnad at -..dlt of the acclCIWIt of the per__l r.r.....t.tlve, OR
--...... ta the Orphan,' Court.
AlIIIIN
IIWTlYE
cmRf:CTlONlI
INTEROTI
factual .rror. dbcoy.rlld on thl. ........,t thould be MId........ In "rttlna tal PI Deper....t of ........,
luraeu of Individual T...., ATTNI Po.t A....attnt a...,l", unit, Dept. Za"Ol, Harrlsbur" PA 11Il'."'1
Phone (717) 7'7-'505. See PIlI S of the booklat -In.tructlon. 'or Inheritance Tax a.tum for a a..ldent
Decadent- (R[V.150U 'or an axpl_tJon of MillnlltnUVlb carr.dabla .rrOf".
If any to We 11 p.ld "Ithln \hr.. (5) cal.....r .,.th. .ft.r the decldent'. dIIIth, . five percant (5X) dllCOUnt af
the to ptIld 11 .UOMad.
Intend I. charoecl bellmlna ..Ith first dQ of dlUnquancy, Of' nl.... t,) eontltt end one n) day f..- the dlt. of
dIIIth, to the ct.t. of ,.,.ant. Tax.. ....Ich __ drIUnquent before Janul;ry 1, nil baar Int.re.t .t the rat. of
.Ix (6%) "rcant per .... calcul.tad .t a dally nt. of .IOUM. All t.... ...Ich __ .U~t on and .ftar
~ry 1, 1982 ..Ill bII.r Inter..t .t . r.ta ....Ich ..Ill wry frCMI c.lMCf.tr ,..r to calander year ..Ith thet nta
---..ne'" by the PA Pep.,t.."t of Revenue. The 1PP11~la Int.....t rat.. fOf' 1HZ through 19M artIl
DJICOUfTI
'!!!! Jnter..t .... D.llv Int.r..t Fector !!!! Jntera.t ht. Dilly Int.r..t factar
I'll ZOX .010541 1'"7 9X .101247
l'IS 16% .OGOUI 1'"-1"1 IIX . GlDSot
19M IIX .00DJot 1"2 9X .ODOZU
1915 I:IX ,OOOSS< 1"5.1'" n ,000192
1916 lOX .unn 1"5-1'" 9X .0ODlU
--lnter..t II calculat... I' 'Olle,.,11
IIlTEREllT . BALAHCE OF TAX UllPAIO X NVIIBER OF DAYS DELINQUEIIT X DAILY IIlTEREllT F&l:TOII
--Any NoUe. I..uad .ftar the tu bIIcDII. drIU,.,....t ..Ill reflect., Int.r." calcuhtlon to flft"" nSJ ..
beYond the dat. of thl ...........t. If pI)fMr'It I. Ada .fter the Int.r..t ~taUon date thcMt on the
Notlc., Mldltlonel Int.re.t ...t bII calcul.tlld.
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