HomeMy WebLinkAbout96-00158
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I)ETITION I.OR PROIlA TE and GRANT 01' LETTERS
21-96- L5i
Smetana
No,
To:
Estate of Ella K
tll,m klllll,'1I tiS
Rcgistcr of Wills for thc
._, ()"",'tI""tI, County of C\JIIlberland in Ihc
So,.;tll S",'urity No, 176-07-8015 Commonwcahh of Pcnn,ylvania
Thc pClilion of Ihc undcrsigncd rcspcclfully rcprcscOls Ihal:
Yonr pClitioncr(,), who i,/mc IK year, of age or older an Ihe cxecnl!lJ:S
in Ihe last will of Ihe abol'c deeedenl, dalcd December 13
and codiciU,) daled
named
, 191.2-
Dcccndcnl was domicilcd al dealh in C\JIIlber~and ConnlY, Penn,yll'ania, wilh
h.f.r_ la,t family or principal re,idence al 131 La1r.eviev Drive. Carlisle.
, Nllrtb..JUJl!l.letl!!L1..Ql!!1JID!P
(Ii,' \!fecl, ntllTlhcr :lI1d l1ulIldJlOllit)'1
(\liue rclc\lutl dU:III1\'I"Il~'C\. C,lo!. frllundatiul1, dC:llh tlr c,,",ulur, cIC.)
Decendcntl.lhcn 85 )'cars of age, died
(II 131 LalLeviev Drive
Excepl as follows, decedenl did nOlmarry, was not di\'orccd and did nOI have a child born or adopled
aflcr cxeculion of Ihe will offered for probalc; wa' nOllhe viclim of a killing and wa, never adjudicatcd
incompclenl:
Dcecndcnt al dcath own cd propcrty with estimalcd valuc, a' follow':
(If domiciled in Pa,) All pmonal propcrty
(If nOI domicilcd in Pa,) Personal propcrty in Pcnnsyll'ania
(If nol domiciled in Pa,) Personal properlY in CounlY
Value of real e'lale in Penn,yll'ania
,iluated as follow': 131 La1r.eviev Drive
Carlisle. PA
North Middleton T~P
January
19
,1996
S 30,000.00
S
S
S 71.200.00
WHEREFORE, pelitioner(,) re,peclfully reque'I(') Ihe probale of the last will and codieil(')
presented herewith and Ihe gran I of lellcrs testamentary
(tC\lamcntary; admini\ualil1n c.l.a,; admini\Uitlil111 d.h.n.c.l.a.)
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Dee S. Dell> ~
29 East 'T' Street
_Clltllft1."..._1'.~_11.QJ3
249-2728
-1 "
--ii.u. //.p~.di~ tv Llhv
Rose Karie Smetana-Weller
20 Pasture Lane
Newville. PA 17241
776-5000
Tbe ~elitioncr(s) abow.nallled ,we'\f(s) or affinn(s) Ihallhc slalement' in the foregoing pelilionare
line and coercctlo the bc'l of :he knowlcdge and bclief of pelitioner(,) and thm as personal rcpre,en.
hll;l'ch) of Ihe abov<' dcccdent pelilioner(,) will w I and Iruly admini,lcr the cstatc according to law,
Sworn \0 or affirmed and ,ubscribed ~ ~. VI
her,,:e mc I his _ _,1. ~ tl.1.._ _ day or ~ S. Del, ~.
_\'.!:lu:\Ul~7-- 19.26_ a
'-It\Lt's.~CALUU.Il-'.o.j.i.Li;fmll~.. UlL ) .../.;." /-("~J;Ju,(';,,,~ t..(/jd.f"./ ~
l.l[IHt c. r,EWIS H,' Is"'r ~RoBe.JIatie~ltl;aDa-~ler. ~
,,5- ~ Lo - 8 qm tl I-
OATH OF PEHSONAL HEPRESENTATlVE
COMMONWEALTH OFI'ENNSYLVANIA }::IS
COUNTY OF ~IJlEllLANl1
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WI L L
I, ELLA M. SMETANA, of North Middleton Township, Cumberland County, Penn-
sylvania, make this my will ond revoke ony wills or codicils to wills by me heretofore made.
I. I give, devIse, and bequeath my entire estate to my daughter, Dee S. Delp, and
my daughter-in-law, Rose Marie Smetana, In equal shares.
2. I appoint Farmers Trust Company. Carlisle. Pennsvlvonia. , trustee
of any property which passes, eIther under this will or otherwise, to a person under twenty-
one years of age and with respect to whIch I am authorized to appoint a trustee and have
not otherwise specifically done so. Such trustee shall have the power to use principal as
well as Income from time to time for the beneficiary's support and education' Oncludlng college
education, both graduate and undergraduate) without regard to his or her parent's ability to
provide for such support and education, and, to make payment for these purposes, without
further responsibility, to the beneficiary's parent, the beneficiary, or to any person taking
care of the beneficiary. My trustee shall have the same powers that I could exercise In
connectian therewith If I were living, Including but net limited to those set forth In this
parogroph. Any such trust shall terminate when the beneficiary thereof reaches twenty-one
years of ag e.
3. I direct that all taxes that may be assessed In consequence of my death, of what-
soever nature ond by whatever jurisdictIon Imposed, sholl be paid by my personal represent-
ative as an expense of the administration of my estate.
4. I appoint the aforesaid, Dee S. Delp and Rose Marie Smetana, or survivor,
executors to settle my estate. If they fail to qualify or cease to act os such, loppolnt
Farmers Trust Company of Carlisle, Pennsylvania, executor to settle my estate. My executors
shall serve without the necessity of filing bond, and I direct that the services of Marlon R.
Lower, Attorney at Law, of Carlisle, Pennsylvania, be used In the settlement of my estate.
December /,3 ,1979
ml hI, J:.'~"......,tt:",....
Ella M. Smetana
Signed, published and declared by Ella M. Smetana, the testatrix herein named, as
and for her lost will, in the presence of us, who, at her request, In her presence, ond in
the presence of each other, have subscribed our names as witnesses thereto.
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUM.ERLAND
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11
DEE S. DELP
and ROSE HARlE WELLER
--------. -. --- - ---.
b.ln9 duly nom .__ eccording to lew, do po... .nd "y' the! theY, ore t!t.e_, -.,-
CO-Executors___.__..__ __,__, of tho Es,"te of Ella H. Smetana
North Hiddleton Tovoship I d d d h
I.t. of ___ ..,.__. _.. _ . ,... --------, Cumber.n County, P.., ecee.ed en tilth.
withIn II en Inventory mede by ,._theJII__._,.. ___ . ____, the ..id Ca-Executara
of th. .ntlre "'"te of ..id decedent, consisting of ell the personel prop.rty end reel ....te. except reel ..tete ouhlde
the Commonweelth of Pennsylv.nie, .nd that the figuros opposite a.ch Item of the Inventory repr..ent it'l fel, velue
.. af the dlte of decedent'l death,
Svorn
end subscribed before mo,
10..u,~~
~ e....tor . Admlnhllllor
29 East "I" Street/20 Posture Lone
art.,ISoa!
JacquoIlno L, D,nwbaugh, No1nry Public
Carlislo 110<0, Cumberland County
My Commission Explr.s Aug. U, 1099
lo\olrbO',PI....._~ofNolMll
Dete of Death 19
O.Y
Carlisle. PA 17013/Nevville. PA 17241
Addr...
January 1996
Month Y..,
INSTRUCTIONS
I. An inventory must be filed within three months efter eppaintment of personel reprosentetive,
2. A lupplement inventory mud bn filad within thirty deys of discovery of eddltionel ...eh.
3. Additlonel.heeh mey be elteched IS to person.lty or raelty
4. See Article IV, Fiducierie, Act of 1949.
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AEV. 1$00 DC . (7,14)
FILE NUMBER
FOR OATES OF DEAfH AfTER 121] I/~I CHECK HERE
IF A SPOUSAL
I
2. Suppl.man"l R.lurn
4L FutuII Inllr"t Comproml..
(lor d.tlS 01 d..th .~er 12-12-821
[]] e. D.c.d.nl Died TlStJlt. 0 7. Doc.d.nt MllnlIlnod I Living Trusl
(Atllch co 01 Will) (Atllch I co 01 Trustl
C p ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO,
R ~ NAlAE COUPLETE lAAlLlNa AaORESS
R D Ro er B. Irwin IRWIN, McKNIGHT & HUGHES
~ ~ TELEPHaNENUlABER 60 West Pomfret Street:
- T 717-249.2353 Carlisle PA 17013
1. R..I EstJIlI (Schedule Al 1 7 O.
2. Slocks Ind Bonds (Sch.dute B) (2) None
3. CIo..1y H.ld SlockIPlrtn...hip Inter"t (Schedul. C) (3) None
4. Mo"glge..nd Not.s R.c.ivlble (Sch.dul. 0) (4) None
a. C..h, Sink D.posilS & Miscellaneous Po..onal Propelly (Sch, El (5) 30,065.19
e. Jointly Owned Propelly (Schadule Fl (6) None
7. Tllnsle.. (Schodule G)(Schedule L) (7) None
e, TotJIlGross AssolS(tO..1 Lines 1-7)
9. FUI"II'II Expenses. Administrative Costs. Miscellaneous
Expanses (Schedule HI
10. D.bts, Mo"glge LlabilitllS, Liens (Schedul.1l
11. Tolll Deductions (to..1 lines 9 & 10)
12. Nel VltU' 01 Estate (Line 8 minus LIno III
13. Charltabl. Ind Govemmanllt Bequ.sts (Schedule Jl
14. Nil Vllu. Sub 0<1 to Tax (Line 12 minus LIno 13)
ta. SPOUSlt T..ns1... (lor dates of d..th I~.r 6-30-94)
5.. Instruellons for Appliclble PerClnllg. on plge 2,
(lnclud. values 'rom Schodul. K or Schedut. 1.4,)
Ie. Amount 01 Line 14 taxable It 6% ral.
(lncludo valulSlrom Schedule K or Sch.dulo 1.4,1
17. Amount 01 line 14 tJI"ble al15% ..Ie
(Include vllulSlrom Schedule K or Schedule 1.4,)
t8. Prlnclpllt.. duo (Add ,..Irom Line 15. 16 and 17,1
19.Cr.d~slSp Pov.1ly Prior Payments Dlscounl Inter.st
0.00+ 0.00 + 266.42 0.00
20. II Line 19 Is g""ler than Lln. 18, .nler Ih. ddfer.nc. on Line 20. This is the OVERPAYMENT.
~ 0 IChock her. II you III r.qulltlng I r.fund a' your overpaym.ntl
21. II Line 181s g".ter than Lln. 19, .nter tho difference on Line 21. This is the TAX DUE.
A. Enter thelnl.,.,t on the balance due on Line 21A.
B. Enl.r thetotat 01 Line 211nd 21A on Line 21B, This is lht BALANCE DUE,
Mlk. Check P. .bl.la, R. liter 01 Willi, A .nl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
wpenat..o pe'llI'f. decl't.'h.1 h.v.'.. nedlhlrtlurn, ncudlngKCOmplnylngSChldul..andllJtlnwnll,.nclIOlht 10 my now g. . ,'IUue,
cDtrKI.nd CcwnpMlt.. d.c:I&,.lh.l.lI ,"1..1.1. hll *" fepot'lld 111rw mIIhl VI''''. DICW.llon 01 pr'~" oth., Ih&n lh. pIfIOnaJ ,.pt'II.nllllv'll tMMd on .1Ilnlormatlon of
which prepar., hU.ny know~g..
CAB
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS COUNTY CODE
DECEDENT'S NAME lUST. FIRST, AND MIDDLE INITIAL) DECEDENT'S COMPLETE ADDRESS
Smet:BnB Ella M 131 Lakeview Drive
SOCIAL SECURITY NUUBEA aAIEaF DEATH DAlEO' BIAIH Carlisle I PA 17013
176.07-B015 01/19/1996 OB/15/1910
COlA~Fr.tMl-l\\'b'FPMIW~~ANIA
HARRISB5~~,~hl'060'
eo... Cumberland
QF APPLlCABLE)5URVtVING SPOUSE., NAME ILAST ,FIRST AND UIDDLE INITlALI SOCIAL SECURITY NUMBER
x I. Original R.turn
4. L1m1t.d Estill
Oa,
o 8.
R
E
C
A
P
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T
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N
(9)
11,769.20
(10)
6B9.93
(Ia)
0.00 X
21-96-0158
YEAR
NUMBER
AlolOUNT RECEIVED (SEE INSTRUCTIONS)
0.00
R.malnder R.l1Jm
(tor datlS 01 d..,h prior to 12-13.82)
F.deral Estat. Tlx R.rum R.qulr.d
Total Number 01 Sire D.pos~ BoxlS
(8)
101,265.19
(11)
(12)
(13)
(14)
12,459.13
BB,B06.06
None
BB B06.06
:
0.00
5,328.36
(1&)
B8,806.06 X ,06:
0.00
~
(17)
0.00 X ,15:
29 East "I" St.'20 Pasture Lane
._.._..._...,......1.._.___....___,_...........__..__
CarlIsle NewvIlle PA PA 17013 17241
IRWIN, McKNIGHT & HUGHES
60 West Pomfret: Street
Car i'lsio. - 'pi.:'.i 7iiij'" -.. -.,.... - - - -.,.. - -. - -.. -. - --
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1.4
P
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IOfm IOft.II. only cPSYlttml,lnc.
(18)
5,328.36
(19)
(20)
266.42
0.00
(21)
(21A)
(21B)
5,061.95
0.00
5 ,061. 95
DATE
DATE
'onn 1&00 (Rev, 7.14)
.
Act N48 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:
03% (.03) will be applicable for estates of decedents dying on or alter 7/1/94 and before 1/1/96
.2% (.02) will be applicable for estates of decedents dying on or alter 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
oSpousal transfers occurring on or after 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS.
YES NO
1. Old decldent makl a I1lnsf.. and:
a. retain the USI or Income olthl proplrlyl1ansferrld.. . ., . ,. , , " .. '. . . , . . . , , , , , , , " , , . . , .
b. retain the rlghtto designate who shall use the properly I1lnsferred or ks Income, , . , , . . , , , , . , , . . , . . . , ,
Co retain a revlrsionary Interest: or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise lor Iill oleltherpaymenlS,benlrllSorcare?, , , . ... ..... .. . . . . . . ,. ,. ,... ,.
2. II death occurred an or belore Decemb.. 12, 1982, did decedent within two years preceding death
l1ensf.. properly withoul receiving edequlte consldlration? 11 death occurred 1ft.. Decemb.. 12,
1982, did decedent l1ansl.. properly within one year 01 death without receiving adequate
consid..ation? . . . . . . . , , , , , , . , . . . . . . . . . . . . . . . . . , , , . , , , . , , . , . , . . . , . , . , . .
3. Old decedent own an 7n truSllor' bank accounlat his or her death? .... .. .. . . , . ., , " '. " " , , , , . ,
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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Copyrlghl (c) 1994 lorm soflware aNy CPSystemt.lnc:.
Form 11500 (ROY. 7.~1
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R~.'IOZElt + 111.15)
COM.Im'l~g,WbYAHIA
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Ella M Smetana SSO 176.07.8015 01/19/1996 21-96.0158
(Property jointly-awned with Righi 01 Survlvorahlp mUll ba dilclOled an Schedul. PI All r..,....I. Ihould ba r.ported a11a1r IlIltkll valu.
which I. dallnad u th. price II which prop.rty would ba exchanged batw..n . willing buyar and . willing ,.lIor, nelth.r baing camp.lled 10
b Of ..II, both h.vln "uon.bl. knowled . a1tha "I.vanll.....
ITEM
NUMBER
1
DESCRIPTION
VAlUE AT DATE
OF DEATH
71,200.00
131 Lakeview Drive,
Carlisle, North Middleton
Township, more particulary
described in Deed Book "M",
Vol. 19, Page 276.
(appraisal attached)
TOTAL (Also anter on line 1, RIC. kulatJonl
(If mora sp.ca '" n..ded, In..n IddltJonallho,ts 011."" Ilzo,)
Cat>rrl9hl (<)'114 form ..Ilwlll odt CP5'......,I...
. 71 200.00
~
Form 1500 SchoduIo A (_,11,15)
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RE:V -111Z EX. 11-13)
COMl1.mlim4\CV~V~JhYANIA
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Pl.... Print 01 T .
FILE NUMBER
21-96-0158
Ella M Smetana SS(,l 176-07-B015 01/19/1996
ITEM
NUMBER
1
DESCRIPTION
AMOUNT
232.56
Arnold Fuel Oil, customer
(,1753733
2
Masland Associates Inc.,
acct. (,I7B17-1
42.63
3
Penn Power & Light, acct.
{152l 4570 B50
64.55
4
1996 North Middleton
Township Real Estate taxes
due
202.97
5
Carlisle Suburban Authority,
acct. {/l00142
93.75
6
United Telephone, account H,
717-249-2424 (187)
53.47
TOTAL (Also ani" on 1In. 10, RI.. ~ulallon)
Ul mora spac. Is needld, Inslrt addillonal shIllS a' ..me slzl,)
CopyrIght Ie) 1194 form IGltwltl only CPSyollllll,lrc.
S 689.93
Form 1500 Scheel'" IlROY, 1.13)
....-
Will
I, EllA M. SMETANA, or North Mlddlelon TownshIp, Cumbe<land County, Penn-
Iylvanla, mokethls my will and revoke any wills or codicIls 10 wIlls by me heretofore made.
I. I gIve, devise, ond bequealh my entIre estale to my daughter, Doe S. Delp, ond
my doughler-In-Iaw, Rase Morle Smetana, In equal shoras.
2. I appo1nt Farmers Trust Company. Carlisle. Pennsylvonla. , trustee
of ony property which pa..es, elthe< unde< this will or otherwise, to a penon under twenty-
one years of age and with respect 10 which I am outharl.ed 10 appoint a trustee and have
not otherwise specmcolly done so. Such trustee sholl hove Ihe pawer to use prIncIpal as
well as Income from time to time for the benelicloryrs support and educatIon" Oncludlng college
education, both groduate and undergraduate) without regord to his or hat parent's oblllty to
provide for such suppart and education, and, to moke poymont for thOle purposes, without
further responsibility, to the beneliclory'l parenl, the benellclary, or loony penon toklng
core af Ihe beneliclory. My trustee sholl hove the same powers thot I could e.e<clse In
connection therewith If I were livIng, IncludIng but net limited to Ihose setlorth In this
porograph. Any such trust sholl terminate when the benellclory the<eof reaches twenty-one
yean af age.
3. I direct .hot olltoxes thot moy be a....sed In consequence 01 my death, of what-
soever nature and by whotever lurlsdlctJon Imposed, shall be paId by my personol represent-
ative as an expense of the admlnhtrotlon of my estate.
4. I appoint the alaresald, Dee S. Delp and Ras. Marl. Smetana, or survIvor,
executOl1ta settle my estote. II they fall to quallly or ceas.to act a, such, I appoInt
Forme<' Trust Company of Corllsle, PennsylvanIa, executor to settle my estate. My executors
sholl ,erve without the necessity of lillng bond, and I dlrecl that the services of Marlon R.
law at, Attorney ot Low, 01 Corllsle, Pennsylvonlo, be used In the settlement 01 my estate.
December .L2-.J 1979
1.i:'1J. )J/ .il1dtt.,...~
Ello . Smetana
SIgned, published and declared by Ello M. Smetana, Ihe testotrl. hateln named, os
and for hat lost will, In the presence of us, who, at hat roqu..t, In her presence, ond In
the presence of each ather, hove subscribed our nomes as witnesses Ihereta.
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THE COST APPROACH
I
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Th~ Cost Approach to valu~ is bas~d on the principle of
substitution. which propos~s that an informed buyer will pay
no more than the cost of providing a substitute property
with similar utility.
In estimatin~ the cost of providing a substitute. the
following functions are completed. The cost of the
improvements. as if new, is ~stimatp.d. Loss of value due to
physical deterioration, functional obsolescence and external
depreciation, if app1icHbl~, is deducted to represent the
cost of a substitute depreciated. The land and the value of
depreciated site improvements is added to obtain a value
indication of the real estate.
The cost new of the improvements was estimated using
information from Marshall Valuation Service. adjusted to the
local area and verified with local contractors.
Dwe11in~: 988 sa. ft. ~ 940.55 =
Basement: 988 sq. ft. ~ 99.95 =
Porches, patios. etc.:
Total Estimated Cost New:
Deprecia tion:
Depreciated Cost of Improvements:
Site Improvements "as is":
Estimated Site Value:
Indicated Value by Cost Approach:
Rounded to:
6
940,063
9.831
..1. ,]2 4
51. 718
:- 2...17 2
46.546
5.000
;!OL.Q.OO
971.546
971,500
:~
FARMERS m
TRUST __
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February 5, 1996
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,:
Irwin McKnleht & Huehes
60 West Pomfret Street
Carlisle, PA 17013
Re: Estate of Ella Mae Smetana SSN 176-07.8015
.....:)':...1 fl_~~.i'~;;(::J.t' 1. ~h~~"--,'
:.'.~'..IJI 1.IVl\;'.h,JI.. ..... _I'J'-
Date of Death: January 20. 1996
Dear Mr. Irwin:
In answer to your request concernlne accounts 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 ttine the followlne Information In
duplicate. We sueeest that you file one of these letters attached
to the Pennsylvania Inventory forms (RCe) to substantiate the
balance you report,
Note that we have shown the correct reelstratlon for each account.
Also, Interest accrued to the date of death, If any, is listed as
a separate fieure.
Checkine account "438189 was orlelnally opened 9/1/67 or before.
The account was titled in Ella 1.1 Smetana's name alone. The balance
as of 1/20/96 was $2,237.92 plus $3.17 accrued interest for a total
of $2,241.09, The account was a NOW Account earnlne 2.10~ Interest
at the time of death.
Sauines account 111-179697 was orlelnally opened 3/23/68. The
account was titled In Ella 1.1 Smetana's name alone. The balance as
of 1/20/96 was $11,131.26 plus ~43.55 accrued interest for a total
of $11,174.81, The account was earnlne 2.80S interest at the time
of death.
We have no record of a ~afe deposit box In the decedent's name,
Sincerely,
/
,J/- ~~~tyrJ
Karen Tomassone
Customer Service
One Wl'St High Street P.O. Box 220 Carlisle. Pennsyh'ania 17013 (717) 243-3212
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RECEIVED FROM,
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ACN
ASSESSMENT r:w
CONTROL Ia
NUMBER
<.
AMOUNT
IRWIN ROGER B ESQ
60 W POI'IFRET ST
101
.5.061.95
CARLISLE. PA
17013
ESTATE INFOIMATION.
B I M
SSN 176-07-9015
(FIRST) (Mil
II POSTMARK
COUNTY
REMARKS
m TOTAL AMOUNT PAID
J
ROGER B IRWIN. ESQ
.5.061.95
PO
REGISTER OF WILLS
'i ,
RECEIVED BY / / '>, , < " [' " '" " / .." .
, ISlGNA1'UIl . '..,
I'IARV c. LEwis <" )"<'-;'/~'''''I':J
REGISTER OF WILL9 'J
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SEAL
CHECI<41 10366
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REV-1547 EX AFP (12"95*
C~AlTH Of PENNSYLVANIA
DEPOntEHT OF REVENUE
BUReAU OF INDIVIDUAL rAXES
DEPT. 211I601
HARRISBURG, PA 171ZI.0601
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ACN 101
NOTICE OF INNERITANCE TAX
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 07-22-96
o FILE NO.
DATE OF DEATH 01-19 - 96 COUNTY CUMBERLAND
NOTE, TO INSURE PROPER CREDIT TD YOUR ACCOUNT. SUBMIT THE UPPER PORTION OF THIS FDRM WITH YOUR TAX
PAYMENT TO THE REGISTER DF WILLS. MAXE CHECX PAYABLE TD "REGISTER OF WILLS. AGENT"
REMIT PAYMENT TO:
ROGER B IRWIN
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
A.aunt R..ltt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE'v:isW"EX-AFii-mr:muNoi'"icEuciF-YNHERii'ANCE-TAx-jiPPRjiisEilENi'-;-m'-ciiiAiicE-iiFi----------u---n
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SMETANA ELLA M FILE NO. 21 96-0158ACN 101 DATE 07-22-96
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
rBflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAX:
15. A.aunt of Lina 14 at Spousal rat. (15)
16. ABOunt of lina 14 taxabl. at Lin..l/Cl... A rat. (161
17. Aaount of lina 14 taxabl. at Collateral/CI... 8 rat. (17)
1&. Principal Tax Dua
TAX CREDITS:
PAYMENT
DATE
04-09-96
TAX RETURN WAS. (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estete (Schedule Al (11
2. Stocks and Bonds (Schedule B) (21
3. Clos.ly Held stock/Partnership Intera.t (Schedule C) (5)
4. "arto.gal/Not.. Receivable (Schedul. OJ (4)
S. Cash/Bank OapoIUa't1hc. Parlonal Property (Schedule E) (5)
6. JoIntly awned Pro.erty (Schedule FI (61
7. Tranlferl (Schedule C) (7)
S. Tot.l Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/AdM. Costs/Hisc. Expenses (Schedule HJ (91
10. Dobts/Morlgege LIabIlItIes/LIens (Schedule II (101
11. Total Deductions
12. Het Value of Ta~ Return
15. Charitable/Covern.ental Baquests (Schadu1a J)
14. Hat Velue of Elt.t. Subjact to Ta~
NOTE:
RECEIPT
NUMBER
AA112712
DISCOUNT (+1
INTEREST (-I
266.42
) CHANGED
71.200.00
.00
.00
.00
30.065.19
.00
.00
(81
101,265.19
11.769.20
689.93
(111
U21
(13)
(4)
l'.4~q B
88.806.06
.00
88.806.06
.00 X .00.
88.806.06 X .06.
.00 X .15.
UBI
.00
5.328.36
.00
5.328.36
AMOUNT PAID
5.061.95
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
5.328.37
.0ICR
.00
.01CR
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN '1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (eRI. YDU MAY BE DUE
A REFUND. SEE REVERSE SIDE DF TNIS FORM FDR INSTRUCTIONS.!
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RESERVATJONI Elt_t.. of d.c~t. dWlnt on D~ b.for. Dec,lber 12, 191Z .. If eny lutur. Inter..t In the .It.t. 1. tren".rr~
In po.....lon Dr enJo~t to CI... I CeDIS,t.r,l) beneflcl.rl.. of the decedent ,.t'r t~ ..plrallon of any I...t. for
11'. or for y..r., the Co..onw..lth herlby Ixpr...ly r...rv.. the right to appral.. ~ ...... tren,f.r Jnhlrl~InC' r....
at the lawful el... . (coI1,'aral) r.t. on any such future lnt.r..t.
PURPOSE Of
HOTICEI To fulfill the raquJr...nt. of Slctlon 2140 of th. Jnherlt~. ~ E,t,t, r.. Act, Act Zt of 1991. 72 P.S.
SecUon flU.
PAYMENT. IMtKh U. top portion of thh NoUel Met ,ubIIlt .,Ith your p.y.."t to the Regllt,r of willi printed on the nv'rss "de.
u"', chedt or 110MV' order p'YMl1. tal REGISTER OF MILLS, AGEHT
All Plranh recalvllll:l ,.,.11 fJnt be ~1ied to ." lntln.t which ..y be dlM with lII"Iy r...lnder eppllMl to tM tl..
REFlIID (CAli A r.''''' 0' . to credit, which .... not rccwu-Itld on the T.x R.turn, ..y b. r~.ted by co.pl.Ung M "AppllcaUon
'or R.'.... 0' PennlYlvanl. lnh.rlt~. ~ E.t.tl Tlx" (REVeI313). Appllc.tlon. ar. .vlllebl. It t~ O'flc.
a' the R..llt.r a' Will., any a' the 23 Rav~ DI.trlct O"lc.., or by c.lllng the .p.cl.1 2~.hour
an....rlng ..rvlc. ~r. 'or for.. ordering I In Penn.ylvanll 1.100.362.2050, out.lde Pann.ylvMI. and
within lOCI 1 H.rrlsbur. ar.. (717) 7.7eI094, TOOl (7171 772e225Z (Ha.rlng lapalred Only).
OeJECTIONSt Any p.rty In Int.r..t not ..tl.flld with the appr.I...ent, .llowanc. or dl..llowanc. 0' deduction., or .......-nt
0' tlX (Including dl.count or Int.r..t) .. shown on thl. Hotlc. .u.t object ..Ithln .Ixty (60) ~Y. 0' rec.lpt 0'
thl. NoUc. byl
eewrltten prot..t to the PA a.p.rtaant 0' R.venue, lo.rd of Appa.I., O.pt. 211021, Harrl.bur., PI 17121el021, OR
ee.l.ctlon to have the .ett.r d.t.ralned et IUdlt 0' the .ccount a' the p.r.onal r.pr..ant.tlv., OR
_eappa.1 to the Orphan." Court.
AOftIN
ISlRAIIVE
COARECTIDHlI
FlCtu,1 .rror. dl.cov.red on thl. .......ant .hould b. .ddr....d In ..rltlng tOI PI a.p.rt-.nt of R.v~,
Bur.au 0' Individual 'IX.', ATTNI POlt A.....-.nt R.vl... unit, n.pt, 280601, H.rrl.burg, PA 17121e06Dl
Phone (717) 787e6505. S.. pap 3 of the bookl.t "In.tructlon. 'or Inherltanc. TIX Rlturn far I R..ldlnt
Decadent" (REV-1SOl) 'or an explan.tlon 0' ldalnl.tr.tlv.ly corr.ctabl. .rror..
DISCOUNTI
I' Iny t.x due I. p.ld within thr.. (3) clland.r aonth. I't.r thl decadent'. d..th, I 'Iv. p.rcen~ (!X) dl.count 0'
the t.x plld I. Illowed.
The 15% tax .-na.ty non-plrtlclp.tlon penalty I' coeputed on the tot.l a' the t.. and Int.r..t ......ed, and not
plld be'or. January II, 1996, the flr.t dey I,t.r the and of thl t.x .-na.ty p.rlod. Thl. non'p.rtlclp.tlon
penllty It IPPIllibla In the ,.. lanner .-,d In the the .... U.. perIod I. you would appul the t.x and Int.re.t
that hII. blan .......d .. IncUceted on thlt notice.
PEHAL TV I
INTEREITI
Int.r..t I. chergad blglnnlng with flr.t dlY 0' d.llnqu.ncy, or nine (9) aonth. and one (1) dly fro. the d.tl of
death, to thl d.t. 0' p.v-ant. Tlxa. which bee... delinquent blfor. Jenu.ry 1, 1911 b..r Int.r..t .t thl r.t. of
.1_ (IX) parcent par annul calcul.ted .t I d.lly r.t. of ,00016~. All t.M.' whIch bee... d.llnquent on end a't.r
J~.ry 1, 1911 ..III b..r Int.r..t .t a rat. whIch will v.ry 'roe c.lend.r y..r to c.land.r y..r wIth thlt rat.
announced by thl Pi Oap.rtaant of R.venue. ThI appllcabl. Int.r..t rat.. for 19.2 thrOUGh 199~ .r.,
!!!! Intlr..t Rat. a.lly Int.r..t F.ctor !!!! Int.r..t Rat. a.lly Int.rllt F.ctor
191Z 2aX .aaOS41 1917 OX .a00247
I9U 16X .0aauI 19.1.1991 llX ,OOO5al
1904 lIX . a00301 1992 9X .00OZ47
1915 13l( .aOD3S6 1995eI994 1X ,000192
1986 lax .aaOZ7~ 1995el99& OX .00OZ47
ulnt.rllt I. c.lcul.t.d .. follow'l
INTEREST . BALANCE OF TAX UNPAID X NU"BER DF DAYB DELINQUENT X DAILY INTEREST FACTOR
..Any Hotlc. I..ued .ft.r thl t.. bacoaa. delinquent will r.'l.ct an Int.r..t c.lculatlon to 'Ift.en C1SI day.
beyond the d.t. of thl .......ant. If pay.-nt I. .Ida .'t.r thl Int.r..t co.,ut.tlon d.t. .hown on the
Hotlc., IIddltlDMI Int.r..t "".t be calcul.tM.