HomeMy WebLinkAbout96-00139
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
~O. OATIS O' DIATH Ani. 12/31191 CHICK HIli
I' A SPOUSAL
POVI.TT CIIDIT IS CLAIMID 0
PILI HUM.I.
21-95- 13'1
COUNTY CODE YEAR NUM8ER
.scoMmtl "'ODIIU
i
III
III
..
COMMONWfAlTH 0' "[NNSYlVANIA
DI"utMfNt 0' .[Y[HU(
Df" 2'0601
HAUISlURO.'''' 1712.-0601
o D H' HAM IlAS. IU. AND MIOOll INIIlAl!
CALAMAN, S. LEROY
259 Alhm Rand
Carlisle, P A 17013
c~" CumberlDnd
AMOUNt !(tflvrD I'll l,..SUUClIOHSI
U(l(OlN
iOC1Al SleUI'" HUMIU
oAII 0' 'IUH
171-28-1975
[iil 1, O,lglnal Rllurn
o 4, Umlltd E.tat.
o 6. Olc,d,nt Di,d T ..tal.
IAhach copy of Will)
o 2. Supplemental R,turn
03.
05.
.!!...O,
Remainder R,lur"
liar dolt. of d.alh prla, fa 12-13.02)
f,d,ral Ella" Tall R,turn Required
o "0. Futur. Inl.,.., Compromi..
(10' dol.. 01 d.ath aftor 12.12,021
o 7. O.cldln' Moinloin.d a living TrUll
(Anoth copy of TrUll)
Dia)NFtDINTtAL'1'AX'.INFORMAnONIHOULD,BlllllllCtlD:TO",,~:,:W't:, .
COM'tllf MAIliNG AD S
5 South Hanover Street
Carlisle, Pa 17013
Total Numb.r of Safe O.polit Bo..,
;i
....
82
I 1 '-I~~""'~~"TT
j_':,'-,~'~1.I',:j~":
.,.
Fre
~~;'~-)~
..
~
I
1. R.al E,'al. (Sch.dul. A) 11)
2. Slack. and Band. ISch.dul. B) (2)
3, Clallly H.ld Stack/Pann."hlp Inl..... 15ch.dul. C) (3 )
A. Mortgog.. and No'.. Receiyabl. (Sch.dule 0) (4)
5. Calhl Bank D'posih & Misc.llaneoul P,nonal Prop.rty (5) 6.303.80
(Sch.dul. E)
6, Jointly Own.d Prap.rty ISch.dul. F) 16) 20,276.67
7. Tran.f." ISch.dul. G)ISch.dul. l) 17)
8. Total G'.II A.llt. (talal Un.. 1.7) 3,926.88 (0)
9. Fun.ral henM., Admlnlstrativ, Calli, Mlle.llon,oul (9)
Exp.nll' I ch.dul. H)
10, llobl., Mangag. Uabill.I.., U.n. ISch.dul. I) (101
11. Total D.dudlan. Ita tal Un.. 9 & 10) Ill)
12. N.. Valu. of Ellal.(Un. 8 minu. Uno II) (121
13. Charitabl. ond Gov.mmontal O.qu'"'ISch.dul. J) (13)
14. N.t Volu. Sub'd to Tax (Un. 12 minu. Uno 131 (14)
15. Spav",1 Tron.f.,. (far dot.. 01 d.ath ahlt 6.30.94)
SH Instruction. for A&pllcabl. Plte.ntag. on R.ven. (15) .._-
Sid.. I'ndud. valu.. om Sch.dul. K or Sch.dul. M,I
16. Amount of Un. I A loxabl. 01 6" rat. (16) 22,653.59 x .06 .
(Indud. valu.. from Sch.dul. K a, Sch.dul. M,I
17. Amount of Un. 14 taxabl. ot 15'14. '01. (17) )( .15 .
Ilndvd. valu.. from Sch.dul. K or Sch.dul. M,)
18. P,lndpaltox duo (Add .axfram Un.. 15, 16 and 17,) (181
19. Crodlt, Spou.ol Poverty Cr,dit Prior Paym.nll DilCounl Inl.r'lI
..
~
i
.
8
e
+ +
20. "Un. 191. groatltthan Un. 10, .nt.. th. dIHIt.nc. an Un. 20, Thl.l, tho OVERPAYMENT,
gO
(19)
(20)
Chl'!k Ill'H' If yuu un' n'qul'\llfHJ 0 refund of you, OVL"lluynll'nf.
1211
121AI
121&1
1\
AODlln
5 S. Hanover St., Carlisle, PA 17013
~i::."';:1"'~~'tr;.'... "
26,580.47
3,926.88
22.653.59
22.653.59
1.359.22
1,359.22
1.359.22
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FARMERS II
TRUST
November 10, 1995
,
Frey & T II ey
5 South Hanover Street
Carlisle, P^ 17013
Re: Estate of S. Leroy Calaman SSN 171-28-1975
Date of De~th: July 29, 1995
/
/
Dear Mr. Frey:
In answer to your request concernlnc nccounts owned, either
separately or Jointly, by the above referenced decedent and the
balance In each account as of the date of death, we have checked
our records and are subml ttlnc the followlne Informnt Ion In
duplicate. We succest that you file one of these letters attached
to the Pennsylvania Inventory forms (RCC) to substantiate the
balance you report.
Note that we have shown the correct reclstration for each account,
Also, Interest accrued to the date of death, If any, Is listed as
a separate fleure.
Checkinc account 0406406 was orIcinally opened 9/1/67 or before.
The account was titled In S, Leroy Cnlaman's name alone. The
balance as of 7/29/95 was $5,707.47. The account was non-Interest
bearinc.
We have no record o~ a safe deposit box in the decedent's name.
Sincerely,
}/ -l'l.N- JH'WIS.S~
Karen Tomassone
Supervisor Customer Service
0111' Wtoslllit'h Sir..." pn. U.w "OC'arlil.lJ,. 1','ull..\,lv;mh 17111' 1717\ 'lit,.,."",
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.
CQIr,WONWUUH or PENNSYlVANIA
IHH!lITANCE r.u: UfU.N
_ESIDEHf DECfDfHf
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
FILE NUMBER
S. LEROY CALAMAN
21-95-
Joint tonanl(.),
A,
NAME
Mildred V. Walters
ADDRESS
259 Allen Road
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Daughter
II.
C.
Jolntly-ownod proporty,
ITEM LmER DATE
NUMU. FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECD'S DOLLAR VALUE OF
JOINT OF ASSET 'lfo INT. DECEDENT'S INTEREST
TENANT JOINT
1. A 11/25/9' PNC Certificate of Deposit
'176-322-0185302 5,000.0 100 6 5,000.00
Accrued Interest to July 29, 1995 23.6 100 6 23.63
2. A 8/29/88 PNC Certificate of Deposit
1171-324-0103629 30,375.0 5~: 15,187.50
Accrued Interest to July 29, 1995 131.0 50 65.54
TOTAL (Also onl" on Iino 6, Rocopilulolionl S 20,276.67
(II mort IPOC' js n..d,d inser' additional Ih..h of sam. Ii,,)
"
. ,
'(VIIIIUt 11-111
.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PI.a.. Print or Tvp.
FI E NUMaER
21-95-
B. Admlnl.tratlv. Co.lI,
1. Personal Represontalivo Comminians 0.00
Saclal Securily Numbor of Porsanal Reprosentativo:
Yoar Camminians paid
2. Attarney Fees 1,000.00
3. Family Exemplian 2,000.00
Claimanl Mildred V. Walters Rolotionshlp Daughter
Addron of Claimanl at docedonl's doalh
Slreet Addron 259 Allen Road
City Carlisle State Pa. Zip Cade 17013
4, Probate Feo.
C. MI.c.llan.ou. Exp.n...:
1. Checks cleared after death 654.92
2. Carlisle Cardiopulmonary Assoc., account 28.48
3. Carlisle Imaging Assoc., account 16.78
4. Walnut Bottom Radiology, account 16.15
5, Eby Granite Works, Inscription on grave marker 65.00
6, Darlene L. Moyer, Tax Collector, 1995 school per capita tax 9.90
7. Hoffman Funeral Home, death certificates 12.00
I
8. Mark E, Pinker, DPM, account 8.65
9. Register of Wills, filing inheritance Tax Return 15.00
TOTAL (Also onlor an Ii no 9, Rocapitulation) S 3,926.88
0"
(If mare .pac. I. n..d.d, In.ort additional .h..t. of .am. .Izo.)
COMMOHWfAlJH 0' 'ENNSYlVANIA
INHunANCf TAX UTUJlN
USIDfNI DfCfOfNf
S. LEROY CALAMAN
ITEM
NUMBER
A. Funeral Exp.n...,
1.
DESCRIPTION
AMOUNT
--. ~-,......
. -
-- .--'- - -------------
"
_ _ _ _ _ _J._ .__" -~ -- --- - --- -_.. .'
- .....- . --~ .-.-
& ACN ED
RECEIVED fROM: ASSESSMENT AMOUNT
CONTROL I
NUMBER ,
\
ROBERT M FREY 101 ,101 ,S~, . EE I
I
~ flOUTH HANOVER STREET I
CARLISLE, PA 17013 \
ESTATE INfORMATION. --1
II MI R
21-199b-0139 saN 171-28-197~ \
II NAME Of DECEDENT (LASll (flRSll (Mil
CALAMAN S LEROY
1l000E Of PAYMENT
41
II I'OSTMARK OATE
COUNTY
CUMBERLAND
DATE Of DEJJH
07/291q~ fa TOTAL AMOUNT PAID
REMARKS ROBERT M FREY ESQUIRE
SEAL CHECK4I 2144
REGISTER OF WillS
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REV-1547 EX AFP tlZ-95*
COMHQHW(AL TH Of' PffiltSYlVAHU
D[PUrttl:NT or RE:VOU:
IUAE:AU OF INDIVIDUAL TAXES
D[JIT. ZIUGl
KAlAISIURO, PI 171rl-O'OI
NOTICE OF INNERITANCE TAX
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
ACN 101
DATE 05-13-96
T FILE NO.
DATE OF DEATH 07-29-95 COUNTY CUMBERLAND
NOTE' TO INSURE PROPER CREDIT TO YOUR ACCDUNT. SUBMIT TNE UP'ER PORTION OF THIS FORM WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS. MAKE CHECX PAYABLE TO "REGISTER or WILLS. AGENT"
REMIT PAYMENT TO:
FREY AND TILEY
5 SOUTH HANOVER
CARLISLE
STREET
PA 17013
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
AMount R..itt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiE'v:isW-Eif-"Fjo--nz:9ifl-NifficE--oF-YNHEiiii'Aiici-YA'x-iiPPRA'isEifENT-;-"U-OWAiici-iilim-m-----m--
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
S l FILE NO. 21 96-0139 ACN 101 DATE
TAX RETURN WAS, ( I ACCEPTED AS FILED I XI CHANGED SEE ATTACHED
ESTATE OF CAlAMAN
05-t3-96
NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Eatete (Schedule Al III
2. Stock a end Bonda ISchedule BI (21
5. Clo..ly Held stock/Partnership Int.r..t (Schedule CJ (3)
4. "or-toaa.a/Not.. Receivabl. (Schedul. OJ (4)
S. C..h/Bank Depolita/Hi.c. Pa,.lonal Property (Schedule EJ 15)
6, Jointly Owned Property ISchedule FI 161
7. T,..".fa,.1 (Schedul. OJ (1)
I. Total AI.at.
.00
.00
.00
.00
6,303.80
20.276.67
.00
IBI
26.580.47
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Exp.n.../A~. Co.t./Hllc. Expan... (Schedul. HJ (,)
10, Debta/Hortgage Llabllltla./Llen. (Schedule II (101
11. Total Deductions
12. Hat Value of Tax Raturn
15. Charitabla/Govern-antal aaque.t. (Schedule J)
14. Net V.lue of elt.te Subject to T.x
5.426.88
.00
1111
1121
(131
(141
G.4?6 RR
21.153,59
.00
21.153.59
If an assBssmBnt was issuBd prBvious1y, 1inBs 14, 15 and/or 16, 17 and 18 will
r8f1Bct figures that include the total of ~ returns assBssed to date.
ASSESSMENT OF TAX:
IS. A.aunt of Line 14 .t $pouI.l r.t. 11S)
16. AMount of Line 14 taxabla at Lin..l/Cl... A rata (16)
17. Aaount of Line 14 taxable at Coll.t.ral/CI... 8 r.t. (17)
18. Principal Tax Du.
TAX CREDITS:
PAYMENT
DATE
02-14-96
HOTEl
,DO X .00.
21.153,59 X ,06.
.00 X .15.
IlBI
.00
1.269.22
.00
1.269,22
RECEIPT
NUI1BER
AA1l2509
DISCOUNT
INTEREST
Itl
(01
.00
AMOUNT PAID
1.359.22
TOTAL TAX CREDIT
8AlANCE OF TAX DUE
INTEREST
TOTAL DUE
1.359,22
90,OOCR
.00
90,OOCR
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN II. NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
RtSfRY'TIDN, E.t.t.. af dec.dent. d,lng on or before Dec..bcr 12, 1912 -- If env 'utur. Int.r..t In the ..t.t. I. tran.f.rred
In po.....lon or enJo~t to CI... . (collat.r.l) beneflcl.rl.. of the decadent .ft.r the .xplratlon 0' any ..t.t. 'or
II'a or for v..r., the Coaaonwe.lth her.bv .xpr...lv r...rva. the right to .ppr.I.. and ...... tr~.f.r Inherltanc. T.x..
at the I~'ul CI... . (coll.t.r.l) r.t. on any .och future Int.r..t.
P\lIlPOU OF
NOTlCEI To 'ulflll the requlr....,U of Sactlon 21'0 of the Inherltanc. and EIt.t. TIX Act, Act ZZ of 1991. 7Z P.S.
Sactlon 21ttO.
PAVNENT, Detach the top portion of thl. Notlc. and .~It with your p.v.ant to the ..gl.t.r of Will. printed on the r.v.r.. .Id..
-~...... chack or IIOMY ord.r p.yabl. tal REaISTER OF MILLS, AGEHT
All p.,..,t. rec.lved shall flr.t be applied to ~y Inter..t which "V b. due with ~y r...lnd.r applied to t.... tax.
RUlICD (CAh , r.'und 0' . tax crltdlt, which .... not reque.t.d on thl Te. R.turn, ..y be requa.tad by coapleUng ~ "application
for A.,und of pann.vlvanl. Inherltanc. and E.tata T.x" (REY-I'I'). Appllc.tlon. ar. .v.llabl. .t the Offlc.
of the Aagl.t.r of Will., ~y of the Z' A.v.nue DI.trlct O'flc.., or by c.lllng the .pacl.1 Ztt-hour
an.warlng ..rvlc. nu.bar. 'or for.. ord.rlngl In Pann'vlvanl. 1-100-'6Z-Z050, out.lda Penn.ylvanl. and
within local Karrhburg ar.. (717) 717-1094, TDDI (717) 77Z-ZZSZ (Ha.rlng h.p.lred OnlY).
OBJECT1ONSI Any party In Int.r..t not ..tl.,I.d with the appr.I...ant, allowanc. or dl..llowanc. of deduction., or .......ant
of tax (Including discount or Int.r..t) a. shown on thl. Notlc. .u.t obJ.ct within .I.ty (60) dayS of r.c.lpt 0'
thl. Notlc. bVI
......rlttan prot..t to the PA Dep.rt.."t of A.venue, Bo.rd of Appe.", D.pt. 211021, H.rrlsburg, P' 171Z1-I021, OR
--.I.ctlon to have the .att.r d.t.r.lned .t audit of the account of the p.r.on.1 r.pr..ant.tlv., OR
"-app..1 to the Dr~.' Court.
AlIMIN
ISTRATlII'E
ClItRfCTlDNSI
Factual arror. dl.cov.red on thl. .......ant .hould b. addr....d In ..rltlng tOl P' Dep.rt.."t of A.venue,
Buraau 0' Individual Tax.., ATTNl po.t A......."t R.vlew unit, Dept. ZI060l, H.rrl.burg, PA 17121-0601
Phone (717) 717-6505. S.. P'" J of the booklat "In.tructlon. for Inherltanc. T.. A.turn 'or a A..ldent
Decadent" (R[Y-1501) 'or an ..planatlon of adalnl.tratlv.lv corractabla arror..
D1SCDlIITr
If env ta. due I. p.ld within thr.. (J) calendar .onth. aft.r the dac.dent'. d.ath, a flv. p.rcant (5X) dl.count 0'
t.... t.. p.ld I. allowed.
INTEREST,
lnt.r..t 1. charged beGinning ..Ith flr.t day of delinquency, or nine (9) ~th. and ana (I) d.y 'ro. the data of
death, to the data of PI,.ent. T..a. which bee... dallnquent b,'or. Janu.ry I, 191Z bear Int.ra.t at thl rat. of
.1. (6X) percent per annua calcul.ted .t . d.llv rat. 0' .000164. All tax.. which bec... delinquent on and .ft.r
January I, 191Z ..III b..r Intar..t at . r.t. which ..111 v.ry froe caland.r y..r to c.land.r v..r ..Ith that r.ta
~~ bv the PA DIP.rt.ant of R.venue. 'hi appliCable Int.ra.t r.ta. 'or 1911 through 1996 era,
'!!!! Inter..t R.ta D.l1y Inter..t F.ctor !!!r Inter..t Rat. D.lly Intere.t Factor
I9IZ lOX .0005U 1911 'X .DOOZU
1911 UX .00001 1'11-1"1 IU .000301
1..< lIX .000301 1992 'X .0002U
1915 lSX .000356 199'-1"" 7X .000191
I'" lOX .000274 1995-1996 OX .000247
ulnter..t I. calcul.ted a. fol1owII
INTEREST . BALANCE OF TAX UNPAID X MU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
"Any Notlca I..uad .fter thl t.. btc..1 cMl1nquant ..Ill refl.ct an Int.r..t calculation to 'Ift.en US) d.V'
bevond thl d.t. of tha .....saent. If p.ytant I. .ad. a,t.r thl Int.r..t co~tatlon data ~ on thl
Notlc., IMkIltlonal Inter..t .u.t be c'lculat.d.
~
"
,;""""''''' -
.
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMIlIONWlALTH 0' 'PENNSYLVANI...
DEPA.TMENT 0' .EVENUE
IUUAU 01' INDIVIDUAL TAXU
DEfT. 210601
H.....IS.U.O, PA 1712..Q601
ECl!DENT'S NAME
fiLE NUMln
ACN
2196-0139
101
S. !.ero Cd.un
ICHIDULI
IlIM
NO.
EXPLANATION O' CHANOES
n
B3
__!'.!l..!"__~.!!"U!l_~_)J.~l_o_~ J9.9.4__~cJ. __efJ~_&;t_iY_l! _ ,JlIlI~~r'f_ _~9_L1_?J~ ~!!!..J a.g'f_!.~.!!I!IP.::.-_
tion w.. .mended increa.lng the amount of the claim from $2,000 to $3,500.
TAX EXAMINER:
Arceuh Bvrd
PAGE
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