HomeMy WebLinkAbout96-00091
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Rll\',UIKJ !!X+ (7.94)
fOIolMONWI'.ALTlIOP PeNNSYLVANIA
D1!I'ARTMI!IO"OP RfiVI!NIIC
DI!PT, 2106D1
IIARRlSOURO, P^ 1lI21.0601
/-\--(\~1 /5- %/-1'1
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO DE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
Hllt I,^n~~ OF Ilt~lU Mll11I1/J11Y1 Cllt:CK limE
If" ^ SI'OUMI. I'OVFJllY CIlEDITIS CUlMFll
FILE NUMBER
21
COUNn' CODE
96
YEAR
'H
NUMBER
'S (:i I KS ^ U Ml UL lliAl.)
Dunklet Mabel E.
CCI~IJl!J\ll"S COMI'L !Ill ^ OK1!.SS
Cumberland County Nunina lIame
liS L"""""" Dr., C.,lisle, P^ I7DI3
SOCUKf HUMUUk
204-03-8359
lJAl'llOllUl!A'fI1
6/24/95
lJATBUIl UIKlIl
3/9/07
COl1N1Y Cumberland
.(IP Al'rUCAIILI!,) SUKYIYlNO SI'OUSll'8 HAMil (LAST, 1'IK.S"f ANI> MIUULI! lNlllAL) :':OCiAL S~CUKITY NUMUI:Jt AMOUNT ROClllVaJ (S1:.lllNsnc.uc.:nONS)
None
It I, 0"'.... It.....
_ 2, :':urrltmcnul HttUm
J. KrnLlindcr Ketl.lm
(f", d.o... 01 d<.Ilh prior 10 (2,13-12)
.s. fede,aI l!.atlte. Tax
Retum Required
!t I. Total N~r 0( Safe OcpoIit Bou.
".Limited J!atate.
""FuIUft InteR'st Canp'(lmile
- ((or datel or du.lh .Ilt, 12.12,n)
_ 7. I><<edtnl Mainlawd I Livin, Trusl
(Allath I cop)' 01 Trust)
It 6. Dcc_ DKd T......
<^llI<b .opy 01 Will)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX IN
II^,"C
Wayne F. Shadet Esquire
ORMATION SIIOULD BE DIRECTED TOI
cotoll'LlITI! MAII.tNO A1>DRCSS
53 West Pomfret street
Carlislet Pennsylvania 17013
TlJJ..llPHONU NUMJlUR
(717) 243-0220
I, Rull!oU" (SCh<d.... ^)
2. Slocto aod IIond.o (Sch<dule 0)
3. CIoIcly H.W SlDckJrll1ncnlUp In...... (Sch<dule C)
4. M~acu and Now Receivable (Schedule 0) .
$, Caoll, ow 1l<poI;1I A MiIc_ I'ctlOcW rtopCny (Sc"'dule I!)
6, IcMdy o.....s r_ (SchcduIc I')
7, T....r... (Schedule 0) (SchcduIc Ll
I. Tot&l 01'01I Alaeu (lotaJ lme. 1.7).
9, Puocra1 fi.tpcoacA, Admmbtralive Cow, Mi~Il...........,. I!lpauCl (Schedule If)
ID, Dchb, 101"",,,. UabiJitico, Uau (Sch<dule n
II, ToUI Dcductiooo (1011/ _ 9 A 10)
12, II" Value 01 I!IIIIc (\iDe I mlow ....11).
IS, CIwiIIl>Ie aod oov........... IlcqucIU (Schedule /)
14, N" Value Subjcd 10 T.. (\iDe (2 mill.. .... 13).
( 1)
( 2)
( 3)
( 4)
( 5)
( 6)
( 7)
1.798.19
( 8)
1.798.19
( 9)
(10)
6.160.00
(11)
(12)
(13)
(14)
6,160.00
/4,361.81\
0.00
I), Spouaal T,ansfuI (for daItI of dtalb anu 6-JO.94)
See InIlNCtioou r", ^ppGcabIe Pc........."" Revcnc
Side, (Include .aI.... rroo> SchcduIc K '" Scbcdulc 101,)
16, Amount 0I1inc I" Luable at 61 BIe.
(lncbldc ..IIlCl rroo> Scbcdulc K or Sch<dule Ml
17, Amount of line 14 ta.uble at 1.51 rate..
(todudc vatuc. rrom ScbeduIe K Of'Schedule M)
II, Princlf'&1l1l due <^&lIU rroo> .... IS, 16 aod 17) .
19, emf;1I SrowaJ......ny emf~ Prior"'ymcoII Di"...l
(15)
(16)
1._-
1.06 -
(17)
1,1$ a
lnl(,ut
(18)
(19)
(20)
(21)
(21A)
(216)
+ +
20, If line 191a ,fUl(, lhan line II, enter the ditfermcc on line 20, This il the OVF.RPA YMf:NT .
A. _ Cbck ",re IT '0. Ire ftquatla.1 rerund or,oUranrpa)'lDtlll
21, Iflinc Ilia 'fUlocr lhM 1iM 19, m&t:r \be dltrcrmce on line '1, This i. the TAX Out:.
A. I!.nUr Ibc la&tral ca Ibc balwe due on line 21^ .
0, I!Alcrlhc...10I....211Od21^0Il....2ID, Th;.bIhcBMoANCt:lJUF.
ftlau Chck Pa)'lble tOI Rrcbltr or WIlla, Actat
BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECIIECK MATH
UDdtr rrnaltitl of perjury, I declare thai I have ewnw.! thil R'tum, includq Iccompanylnc khtdulca &nd ItllnntnLJ, and to the best 01 my lnowled&e and belier. ilia 1rUe, come' and
cmspklt, I dtcla thal.11 re&J utlte. bas bttn rrpontd at tnle mar\.C'I valut. U<<Lmtil.., of rrrplfu oU\c, lhan the rerJOR.lI ffJI,tatnlative is blstd on .11 inronnation or which rlC'plf'U 11...
...ylnuwkdc' I 10 Hamilton Rd,. Boiling Springs, PA 17007
(t "'1"-( ~...~\7~_.
Act #48 of 1994 provides for the reduction of the tax rates imposed on the net
value of transfers to or for the use of the spouse. The rates as prescribed by
the statute will be:
. 3% (.03) will be applicable for estates of decedents dying on or after 7/1/94
and before 1/1/96
. 2% (.02) will be applicable for estates of decedents dying on or after 1/1/96
and before 1/1/97
. 1% (.01) will be applicable for estates of decedents dying on or after 1/1/97
and before 1/1/98
. Spousal transfers occurring on or after 1/1/98 will be exempe from
inheritance tax
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE
SPACES.
YES NO
1. Did decedent make a transfer and.
a. retain the use or income of the property transferredt
b. retain the right to designate who shall use the property transferred
or its incomet
c. retain a reversionary interestt or.
d, receive the promise for life of either paymentst benefits or care?
x
x
X
x
2. If death occurred on or before December l2t 19B2t did decedent within two
years preceding death transfer property without receiving adequate
consideration? If death occurred after December 12t 19B2t did decedent
transfer property within one year of death without receiving adequate
conoideration?
x
X
3. Did decedent own an 'in trust for' bank account at his or her death?
IF THE ANSWER TO ANY OF TIlE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCIIEDULE G AND FILE IT AS PART OF UIE RETURN.
.
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LAST WILL AlIO TESTAHENT
I, HABEL E, DUIIKLE, of the Borough of Caraale, County of
Cumberland, CDlI'monwealth of Fennsylvania, being of sound and
d1aposing mind, memory and understanding, 'do make, pub ash and
declaro this as and for my Loot Will and Testament, hereby revoking
and m~,ing void all former wills nnd codicila by me at nny time
hereto foro made.
~, I order and direct that all my JUDt debts and funeral
expenses be paid by my txecutrix, hereinafter named, as aoon as
conveniently may be dene after my decease.
.
SECOND, All the reat, reaidue and remainder of my Estate,
real. personal and mixed, whatsoever and wheresoever situate. I
.~
~ give, devise and bequeath unto my husband, PAUL J, DUNKLE,
~ absolutely and in fee simple, if he survives me,
!!i!!!2, If my husband, PAUL J, DUllKLE, should faH co survive
by more than thirty (30) daya, then and in that event, I give
and deviae all of my real estate including all improvement a thereon
erected unto RU:rU L. FIFER. if she survives tr.c. for her own use
during her natural life without "ond, provided, however, that she
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shall keep the buildings on the said premises adequately insured
against loss or dsmage by fire or other cssualty, shall pay all
prem~ums and all taxes, assessments and mortgage interest, if any,
and shall keep and maintain said real estate in gDod condition and
repair, Upon the death of the said RUTH L, PlrER, or upon my
death if ahe should fail to survive me, I give and devise said real
estate including all improvements thereon erected unto CONNIE R,
SHULTZ, if she survives me, for her own use during her natural life
without bond under the same conditions as the aforesaid life estate
to RUTH L, PIPER, In addition. I hereby empower the said COlltlIE R.
SHULTZ to sell or encumber said real estate and improvements as
she shall, in her sole discretion, without court approval, deem
proper for or toward the carc, health, education, maintenance and
,. '
. '.~'
ganard walfara of har son, TIilOTIIY A. SIIULTZ, Upon the death of
the said COllNIE n, SIIULTZ. or upon my daath if both she and the
said RU'i'1I L, rIPER should faU to survive me, I give, deviae and
bequaath tha said ~aal astata and improvemants or the procaads
tharaof unto thD said ':'IIiOTliY A, SIIULTZ, absolutely and in faa
sbopla.
~. If my huabnnd, PAUL J, DUnKLE, ohould fnil to ourvivo
ma, than and in that avant, I sive, doviso and bequo4th all tho
rcst, residue nnd'remainder of my estate, whatsoever and whcrcsocvc
iitu.ta. unto the said RUTII L, PIPER, absolutely and in fae simple,
If tha said nUTH L. PIPER should fail to survive ma, than and in
th.t Dvent, I give, davisa and baqua.th said rasidua of my est.ta
unto the said COliN IE R, SIIULTZ, If both the said RUTII L, PIPER
and the said CONUIE R. SHULTZ should faU to survive me, then and
in that event, I give, devise and bequeath said residue of my
astate unto the said 'i'DiOTIlY A, SI:ULTZ. absolutely and in fae
simple,
FI..ll, If my hu.b.nd, PAUL J. DUNKLE, .hould fail to surviva
me, or at or after my death, be subject to any legal di.ability
whatsoever. then and 1n that event, I nominate, constitute and
....... appoint TIlE COllliOllW!:ALTII HATIONAL BAliK to be the Guardian of any
property which sh.ll p..., aither under this my L.st Hill and
Testsment Dr otherwise to a minor or to a person who is then
subject to any other legal disability whatsoever and with respect
to whom I am authorized to appoint a Guardisn and have not other-
wise specifically done SOl provided that this appointment of
Guardian shall not supersede the right of any fiduciary in its
discretion to distribute such share to the said minor or persons
,I
subject to other legal disability or to another for thD benefit of
the said minor or person subject to other legal disability, The
said Guardian is hereby vested with the power to sell, assign,
transfer, pledge, mortgage. leaso, manage, control, retain, invest
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C.d..... ,....'ltul. "111
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and reinve.t the eorpu. of aaid nu.rdianship in .ueh .ecuritie. and
other property a. .hall be deemed prudent lIithout beinB restricted
to inv..tment. known a. legal inve.tment. fox fiduci.rie. under
the law. of tho Conunonwealth of Penn.ylvania, The Guardian ahall
have the pow.r tD manipulata the proc..d. of the Bu.rdi.n.hip in
any m.nn.r th.t will gu.rante. maximum con..rv.tion of the gu.rdian
sh1'P fundo and tho greatQst production of income Cor tho bonoflc1ftr
10s. I hero by authorizo tho said Guardian to expend any monica
from principal or int.r..t for the b.neficiarie. th.t in the sol.
discr.tion of the Gu.rdian is de.med n.c....ry for th.ir c.re,
health, educ.tion, m.int.n.nca and g.n.ralwolf.r.: the word
"education" .hall be con. trued to mean a pre-college course, high
.chool education, college edueation and post-gradu.te educ.tion,
It is my intention th.t the foregoing po,'or. m.y be exei'oi.ed by
the .aid Guardi.n without prior Court .pproval .nd without further
respon.ibility to the b.nefi.iariea. th.ir parent. or to any other
p.roon or person~ taking c.re of the minor b.nefici.rie., Th. ?
a;o of 'rnB3ority for all purposeD concerning this oj' Last \lil1 and
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Te.tament .h.ll be d.emed to be the age of tw.nty-on. y.ar.,
LASTLY. 1 nominate, eonstitute and appoint COllNIE R, SHULTZ,
to b. th., Executrix of this my Lost lUll and T..t.m.nt, but if,
fDr a~y re.SDn, .h. .hould f.il to qu.lify a. .uch Ex.cutrix or
cease so to serve. thon and in that event, 1 nominate. constitute
.
and appoint RUTH L, PIPER. to be the Executrix hereof, eaeh to
.erve without bond,
Il'I \:ITllESS "llERJ:OF, 1, l'.ABEL E, DU:lKLE, h.ve hereunto .et my
hand .nd se.l to this, my L..t Will and Te.tament whieh con.ist.
of four (4) typewritten p.ge. to each of which 1 hove affix.d my
- 3 -
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REVo1547 EX AFP 112095*
COt.IONWULTH Of' PfHHS't'LVIoNIA
DEPARTftlHT Of R[YEM.IE
BUREAU OF INDIVIDUAL TAXES
DEPf. nUOl '
tWtA1SILRG, PI 17121-0601
~'
"
NOTICE OF INHERITANCE TAK
APPRAISEIlENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESS"ENT OF TAX
ACN 101
DAT! 04-29-96
FILE NO.
DAT! OF DEATH 06-24-95 COUNTY CUMBERLAND
HOTEl TO INSURE PROPER CREDIT TO YOUR ACCDUNTt SUB"IT THE UPPER PORTION OF THIS FOR" WITH YOUR TAK
PAY"ENT TO THE REGISTER OF WILLS, HAKE CHECK PAYABLE TO "REGISTER OF WILLSt AGENT"
REMIT PAYMENT TO:
WAYNE F SHADE ESQ
53 W POMFRET ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLEt PA 17013
A.ount R..1tt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE'v:mrEiC"FP'-m-':9SY"iioT'icniF-i-NHEiiii'ANCri'"A'iniP'PRA-iSEiiiiir-;-"iDiwANCE-OR-----------mm
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTAT! OF DUNKLE HABEL E FILE NO. 21 96-0091 ACN 101 DAT! 04-29-96
TAX RETURN WAS. I X I ACCEPTED AS FILED
I I CHANGED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..l E.t.t. ISchedul. Al (11
2, Stock. end Bond. (Schedul. BI (21
S, Cl...ly H.ld Stock/p..tn...hlp Int....t (Sch.dul. CI ISI
~, Ha.tg.ge.lNDt.. R.c.lyebl. ISch.dul. 01 I~I
5, C.ah/Bank Depa.lt.I"I.c. P....n.l P.....ty ISchodulo EI 151
6, J.lntly Owned P.....ty ISchedul. FI 161
7, T.on.f... ISchedul. G) 171
e, T.tal A...t.
,00
.00
.00
,00
1,798.19
,00
,00
leI
1.798,19
APPROVED DEDUCTIONS AND EXEMPTIONS I
6.160,00
9. Funerll Expan.../Ad.. Co.ta/Hile. Expan... (Schedule H) (9)
10, D.bt./Ha.tgogo llebllltl../Llon. ISchodul. II 1101 ,00
11, T.tol D.du.tl.n. (Ill
12. Not V.luo .f T.x Rotu'n 1121
13. Ch.ritabl./Gov.r~.nt.l Baqu..t, (Schedule J) (13)
l~. Hot V.lue .f Eot.t. Subject t. T.x Il~1
NOTEI If an a.......nt was i..u.d pr.viously, 1in.. 14, 15 and/or 16, 17 and 18 will
refl.ct figur.. that includa tha total of abh r.turns a..a.sad to data.
ASSESSMENT OF TAXI
15, Aoount .f lln. l~ .t S.ou..l ..t. liS)
16, Aoount .f Lln. l~ toxebl. .t Llno.l/Cl... A ..t. (16)
17, Aoount .f Llno l~ t.xebl. .t C.ll.t...l/Cl... B ..t. (17)
18. Princlp.l Tax Due
~.l~n nn
4.361.81-
,00
4.361. 81-
,00
,00
,00
K ,00.
K ,06.
K ,15.
Ilel
,00
,00
,00
.00
TAX CREDITS I
PAY"ENT
DATE
RECEIPT
HUl1BER
DISCOUNT (.)
IHTEREST (-)
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
.00
,00
.00
.00
. IF PAID AFTER DATE INDICATEDt SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LESS THAN .1, NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU "AY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. I
RESERVATION,
PURPOSE OF
NOTICE,
PAYl1ENTI
REFW.O (CRl I
.
00 ~ :c
clo :Dm
:3 ~~. C.' n
,r' 0
U" ) n
'" ~ c...,
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Esht.. of decedent. dying an or bdor. O.c.lIb.r 12, 1912 .. 11 ."y future Int.r..t In thsi ..tat. II \On.f.~na' ::,
In po.....lon or enJoyaent to C.... I (col..t.".1) ben.fleI.rl.. of the d.cedent .ft." tha~lJPJratlon of ."y ..~. fo~
II'. or 'or y.ar., the Coaaonw..lth h.".by ..pra..ly ra.."ya. the right to appral.. and ...... \r.".f~rnherlt~C'~T'M"
at the lawful el... . (coU.t.,..1) r.t. an ."y such futun Int.r..t, .: G' 0 U; 0
.OL t.;J -
:p~ -'
To ful'lll the r.qulr...nt. of S.ctlon ZI~O of tha Inherltanc. and E.tlt. TIM Act, Act ZZ a' 1'91. 7Z P,~,
Section Z140.
D.t~ the top portion of thl_ Hotlc. and subelt with your pav-ent to the R.glst.r of Wills printed on the r.v.rs. lid..
uttaat. check or IICMMIY ord.,. Plyabl. to, REGISTER OF MILLS. AGENT
'11 p.v-ent. r.c.lved sh.ll flr.t b. eppll.d to ."y Int."..t which ..y b. due with any r...lnder applied to the tl.,
, r.fund of at.. cr.dlt, which w.. not r.qualt.d on the T.. R.turn, ..y b. raqu.lt.d by c.-platlng an "Appllc.tlon
for A.,und of PennsYlvania Inherltanc. and Est.t. Ta." (REV-IJ1J), applications ar. .vIllabl. It the O'flce
of the Ragl.t.r of Wills, ."y 0' the Zl R.v.nue DI.trlct Of'lc.s, or by cllllng the spacI.. 2~-hour
.".werlng s.rvlca nueblr. for 'oras ordering I In P~.ylYanla 1-800-l6Z-Z0S0, outlld. Pennsylvania and
within loc.l Harrl.burg Ir.1 (717) 787-1094, TOO' (717) 77Z-ZZSZ (H..rlng I~alred Only),
DeJECTIONS I Any p.rty In Int.r..t not .Itl.fled with the .ppr.I....nt, .llowanc. or dl.allowanc. of deduction., or ......sent
of h. UnclucUng dhcount or Intar..t} .. Ihown on thh Notice lIU.t obJ.ct within .bly (60J d.ys 0' rec.lpt of
thh Notlca by,
AIl.IIN
ISTRATIVE
CORRECTIONS,
DISCOUNT,
INTERf:ST,
.-wrlttan prat..t to the Pi Depart""t a' A.v.nue, loard of App..l., D.pt, 2810Z1, Harrl.bUrg, Pi 11128-1021, OR
--.l.ctlon to hava the .att.r d.t.ralnad at audit of thl .ccount of the p.r.onll r.pr..entltlv., OR
--appe.l to the Drph.".' Court.
FactuIl .trats dlscov.r.d on thl. .......ent .hould bl .ddr....d In writing tal PA O.p.rtaent of A.v~,
Bur.au of Individual T...., 'TTNI Po.t ,......ant A.vl.w unit, O.pt, 280601, Harrl.burg, P' 17128-0'01
~ (717) 787-6505. SII Pili 3 of the bookl.t "In.tructlon. for Inherltanc. T.w R.turn for a R..ldant
Decadent" (REV-1501) for In ..plenatlon of ad.lnl.tr.tlv.ly corr.ctabl. .rror.,
If any taw due I. Plld within thr.. Cl) c.lend.r lonthl .,t.r t~e deeedant.. d.ath, a 'Iv. percent (S~J dl.count of
the tl. paid I. Illowed.
Int.r..t I. ch.rg.d b.glnnlna with flr.t dey of d.llnquency, or nln. C9J aonth. and one (IJ d.y fr.. the d.t. of
de.th, to the d.t. of p'w-ant. Tlx.s which blc... d.llnquent b.forl Janulry 1, 1982 b..r Int.r..t .t the rlt. of
.1. (6X) percent p.r ennue cllcullt.d at a dilly rlt. of ,ODOI6~. All t.... which b.c... d.llnquent on ~ .ft.r
Janulry 1, 1912 will blar Int.r..t et a ret. which will v.ry fro. c.land.r y..r to cllend.r y..r with th.t r.t.
announced by the PA Dlplrtlent of R.v.nue, The appliCable Int.r..t rlt.. for 1912 through 1'96 .r.:
VI.,. Int.,.lIt Rate Oalh Int,,"t F.ctor V..r Int.rllt Rlt. D.lly Int.,...t Flctor
1912 ZOX .ODDS41 1981 9X ,000247
1983 lOX .000U8 1981-1991 IIX ,OODJOl
198,. IU ,ODDlDl 199Z 'X ,000247
I'as ISX ,000356 1991~I994 7X ,0001'2
1986 lOX ,OOOZ1~ 1995-1996 9X ,OOOl47
ulnt.,.lIt II c.lcullted .. 'oUo","
INTEREST R BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
uAny Notlc. lulled .ft.,. the t.. blcOlll. d.lInquent wlU ,..'leet an I"tarllt c.lcul.tlon to flfte.n ClSJ d.y.
b.yond the dlt. 0' the .......ent. If p.y..nt I. .ad. .,t.r thl Int.r..t cOlPUt.tlon d.t. ,hown on the
Hotlce, addltlonll Int.,.lIt lIU.t b. c.lcul.t.d.