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lOR DATlSOI OIAlII AflIR 11/31191 ClUCK HIRI
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POVIRIY CRIOIlIS CIAIMID
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
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Nickey, Paul
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189-09-4556
5/21/95
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337 Grahalll street
Carlisle, PA 17013
""( cUlllbcrland
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[OJ I Origlnol Relurn
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Remolnder Relurn
{lor dOl,'\ 01 death prior to 12.13.B21
federul E'lale fa.. Return Required
[J 4 limited Estate 40 future Interesl Compromise
(lor dOll" of death nfter 12.12.811
[):j 6 Decedent Died Teslate 7 OUCfldunt Mnintoinfld a li'ling Tru~'
(Anoch copy 01 Willi (AlIach copy of Tru'l)
-..------------.
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
ci.!;: NAIoI'(
~~ Robert C. Saidis, Esquire
Sf fitfr.t,cjN(iW~lll------'-.-- - .
Spou'al Transfers (for date, 01 deolh after 6.30.94)
See In,tructions fat Af,plicable Percflnlage on Reverse (IS)
Side. (Include values rom Schedule K or Schedule M )
Amount 01 line 14 la..able at 6% role (16)
(Include value' from Schedule K or Schedule M )
Am:lunt of line 14 lalloble 01 150:'0 role (171
(Indude '1alues from Schedule K or Schedule M,I
PriMipol tall due (Add ta..lrom llnr>, 15, \6 and 17)
Credit' Spou,al Poverly Credl' Prior Paymenl\ OilCount
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1. Real Ellale (Schedule AI
2 Sloc~s and Bond, (Schedule 81
3. C1o,ely Held Stoc~/Portnellhip Inleres' (Schedule q
4 Mortgage, and Notos Recei'lable (Schedule 0)
5 Coth, Ban~ Depo,ih & MilCullont>ou, Pellonel Properly
(~chedule E)
6 Join!ly Owned Property (Schedule Fl
7 Tra'lslell (Schedule GJ 'Scheduh~ Ll
B. TOI"I Gron Auet, (Ialallines 1.71
9 Fun~ral E..pen,e" AdminiSIrQlp,'e emls, M'scellaneou,
E..pen,e, (Schedule H)
10. Det", Morlgoge liabilities_ liuns ISchedule II
11 TOlol Deduclions 'Iota I line, 9 & \01
12. Nel Value of Eslate (line 8 minu\ L.np. II)
13. Charitable and Governmental Bequesls (Schedule J)
14. Net Value Su~LecI 10 ~a~Jl_~_~_I~_~~~.~ l_i.~_e_I~)__
(O~'LI II "'Alllljr, AOOA!\\
I 26 \1. High street
I. Carlisle, PA 17013
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(2) 1,281.25
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( 5) 0
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17) 0
181
I q} 6,322.00
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1121
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x 15 =
Inlr>re"
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If line 19 is grealer than line IB, enter Ihe difference on linfl 20. This i, Ihe OVERPAYMENT.
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To.al tl\Jmber 0.1 Safe Depoul BOles
1,281.25
6,322.00
(5,040.75)
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Check here if you ore requesling a relund of your overpayment.
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II line IB i, grealer than line 19, entef the d,llefence on line 21 Thi, i, the TAX DUE,
A Enter Ihe intere,1 on Ihe balonct! due on line 21 A
8 Enler the 10101 01 line 21 and 21A on line 21B fhi, i, Ihe BALANCE DUE.
Molt.!. Check ~ayabl! lo:._~e~i"_.r__o~~i.~I,.A~!n!
: :"" " >- >- BE SURE TO ANSWER ALL QUESTIONS ON REVERSESlOEAND TO RECHECK MATH-- ~.oo('
Under penaltie\ 01 perjufY, I de clore thai I hOWl! clIamined thl' relurn. including accompanYing Hhr>dutr>s and slo'emef\t\, and 10 ,hp best af "'y ~nowledge and belif'l,
il i, Irue, correcl and complele_ I declafe lhol all real e\lnle hos been r('ported 01 Ifve mU!~l!1 wolve DNiol{)l,o" 01 prepare! olh.., tho., Ihl' pf'fsonnl repru,entnt'H' U
bo'ed on all information 01 wh.ch preparef ,hos any ~nowledgc
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__J3ettV,'q. . Nickex " 337 Graham St., Carlisle, PA 17013 ' ,
~IG'4AIUlf 01 '11J'i1!'O~~(RflU.' PWI\flji:"iivl AtO"l',',) [".!I
__R9!J<grj:__C..~aidrs;,Esquire 26 \'1. IIigh st., Carlisle, PA 17013" I'.
(21)
121AI
{2181
Act #48 of 1994 provides for tho reduction of tho 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 exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (....) IN THE APPROPRIATE BLOCKS.
.'res~ .~_Q..
I, Did decedenl make a Iransfer and:
a. retain the use or income of the property transferred, ..,..........,.................,.......................
b, relain Ihe righlto designate who shall use the property transferred or ils income, ..,............
c. rela;n a reversionary interest; or ......................................,....,..................................,....
d, receive the promise for life of either payments, benefils or care? .......................................
2. If death occurred on or before December 12, 1982, did decedent within two years preceding
dealh transfer property without receiving adequate consideralian? If dealh occurred alter
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate consideration?................,.................,.,.... ...."...."..,............................,...,.........
3. Did decedent awn an 'in Irust far' bank account at his or her death?.....................................
IF WE e\.~WER TO ANY OF THE ABOVE QUESTIONS IS YES,
YO.u MUSf'!COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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COMMOr4W(AlIft Of '(NN$'IVAI"A
l~mUIfANC( 'AX I( IUIN
.UIOIN' OrCIO(NI
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
ESTATE OF
Paul J. Nickey
ITEM
NUMBER
A.
B.
2.
3.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
DESCRIPTION
1.
Fun.ral Exp.n...:
Ewing Brothers - Cremation
2.
CUmberland Menorial - Marker
1.
Admlnlstrativ. Co.ts:
Personal R.pres.nlolive Com minions
Social S.curity Numb.r of P.rsonol R.pres.ntative:
V.ar Comminion. paid
Allorn,,>, Feos
Saidis, GUido, Shuff & Masland
Family Ex.mption
Claimant ~Hy!'; N;rk"y R.lationship
Addren of Claimant at dec.dent'. d.alh
Slre.t Addren 337 Graham street
City Carlisle SIal. PA
C::[Y"I1C::13
PI,!", Print !,r!yp-,._.
f E NUMBER
Zip Cod. 17013
Probate F.e.
MI.c.llan.ou. Exp.n..s:
TOTAL (Also enter on lino 9, Recopitulolion)
(If moro .paco is neodod, In.ort additional sheets of .amo .lzo.)
AMOUNT
',792.00
780.00
200.00
3,500.00
50.00
S 6,322.00
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IN THE COURT OF COMMON PLEAS OF
IN RE: PAUL J. NICKEY
also known as
PAUL JACOB NICKEY,
Deceased, Late of
the Borough of Carlisle
Cumberland County,
Pennsylvania
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. ~J - '11>- ~G'g
AND NOW,
ORDER
/ I'll
this) day of
, 1996, the within
j) e~'--\
Petition having been presented and considered, it is hereby
DECREED that the personal property of PAUL J. NICKEY also known
as PAUL JACOB NICKEY, Deceased, including but not limited to 250
Odetics Inc Class A stock, shall be distributed to Betty S.
Nickey pursuant to the within Petition and upon completion of
said distribution, Betty S. Nickey is discharged as Executrix of
the Estate of the aforesaid Decedent.
II
BY THE COURT,
/IL 1\ ( "f./
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SAlOIS, GUIDO,
SHUFF &
MASLAND
26 W. High Slr<el
CarIi.I., PA
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MASLAND i:
26 W, High Slfttl :1
Carlh1e,PA
IN RE: PAUL J. NICKEY
also known as
PAUL JACOB NICKEY,
Deceased, Late of
the Borough of Carlisle
Cumberland County,
Pennsylvania
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO.
PETITION FOR SETTLEMENT OF SMALL ESTATE
AND NOW COMES, Betty S. Nickey, by her attorneys, Saidis,
Guido, Shuff & Masland and petitions the Court as follows:
1. Petitioner is Betty S. Nickey, widow of the decedent,
Paul Jacob Nickey also known as Paul J. Nickey.
2. The Decedent died Testate on May 21, 1995 and at the
" time of the death the Decedent's last principal residence
:, was
"
,
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337 Graham Street, Borough of Carlisle, Cumberland County,
Pennsylvania.
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3. The original Will of Decedent dated March 28, 1995
which has not been probated is attached hereto.
4. The SECOND paragraph of said Last will and Testament
provides as follows:
"I give, devise and bequeath all the rest,
residue and remainder of my estate to my beloved
wife, Betty S. Nickey, absolutely and in fee
simple if she survives me by thirty (30) days."
5. Your Petitioner is entitled to the family exemption
under 20 Pa.C.S.A. Section 3121.
6. An inventory of the real and personal estate of the
Decedent other than property held jointly with his spouse, the
Petitioner, consists of the following: 250 Odetics Inc. Class Ai
LAST WILL AND TESTAMENT
OF
PAUL J. NICKEY
I, PAUL J. NICKEY, of the Borough of Carlisle, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do hereby make, publish and declare this as
and for my Last Will and Testament, hereby revoking all other
Wills and Codicils heretofore made by me.
FIRST
I direct the payment of my just debts and expenses of my
illness and funeral from my estate as soon after my death as
may be done. It is my desire that my remains be
and disposed of as my personal representative shall deem
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~ ~i I give,
,~ remainder of
SECOND
devise and bequeath all the rest, residue and
my estate to my beloved wife, BETTY S. NICKEY,
absolutely and in fee simple if she survives me by thirty (30)
days.
THIRD
SAlOIS, GUIDO,
SHUFF &
MAS LAND
26 W, High S're<'
CMUslc. ItA
In the evenc that my wife, BETTY S. NICKEY, fails to survive
me by thirty (30) days, then I give, devise and bequeath my
I estate as follows:
I (A). The sum of Five Thousand Dollars ($5,000.00) to my
I
granddaughter, DAWN R. RYAN.
, (B).
I
I equal shares unto my children, PATRA N. RUPP, PAULA L. ANGLEMEYER
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All the rest, residue and remainder of my estate in
PHC BROKERAGE CORP
lHROUGH 111E COURTESY OF
PHC SECURITIES CORP
B30 DRESHER ROAD
HORSHAM PA 19044
PERIOD
03/31/95-06/30/95
SOC SEC/TAX ID
189-09-4556
PAGE
PAUL JACOB NICKEY
331 GRAIIAH STR[[T
CARLISLE, PA 11013
ACCT NO
10402129
OFFICE
021
AlE
0416
YOUR REPRESENTATIVE: DOUG WEISER
EVERYONE TALKS ADOUT PLANNING FOR FINANCIAL GOALS OUT FEN' PEOPLE GET AROUND TO
DOING IT. YOU CAN LEARN MORE ADOUT CREATING AND MAINTAINING NEALl" DY READING
T"IS QUARTER'S INVESTOR INSIG"TS, l"ERE YOU'LL FIND TIPS FOR MAKING YOUR
TNVESTMENT DOLLARS GRON!
Ace 0 U N T
V A L U E
EAR N I N G S
SUM MAR Y
,DESCRipTION
MARKET VALUE % PORTFOLIO
1,281.25CR 100.0
l,2B1.2SCR
1,37S.00cR
6.B DECREASE
DESCRIPTION
111IS PERIOD
COMMON ANO PREfERRlu ",'~K
VALUE
NET VALUE LAST PERIOD
PERCENT CHAHGE
SYMBOL ,
YOU R
"QUANTITY
P 0 RTF 0 L I 0
SUM MAR Y
,,'Accouict,
",TYPE
DESCRIPTION
MARKET
VALUE
EST ANHUAL
INCOME
EST
YLD
CASH
OOETA
COMMDH AND PREFERRED STOCK
250 OOETICS lNC CLASS A
5.125
1,281.25
NON-OEPOSTT INVESTMENT PRODUCTS (INCLUDING MUTUAL FUNDS) SOLO, OFFERED,
OR RECOMMENDED DY T"E INTRODUCTNG DROKER'OEALER ARE NOT GUARANTEED DR
INSURED DY T"E FDIC, T"E U,S. GOVERNMENT, OR ANY GOVERNMENT AGENCY, AND
ARE NOT ODLIGATIONS OF, ENDORSED DY, OR GUARANTEED DY ANY DANK UNLESS
SUCH, IN FACT, IS T"E CASE. SUCH PRODUCTS INVOLVE INVESTMENT RISKS
INCLUDING POSSIDLE LOSS OF PRINCIPAL.
END OF STATEMENT
Exhibit "A"
Accoum CARUlED WITH
nue SrClJRlTlfS INC
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REV-lS47 EX AFP (12-95*,1 I
COHHOHW[AlHI Dr "lNNSVlVAHU l ACN 101
DEPART"I"'T or NIYINUI . NOTICE OF INHERITANCE TAX
BUJfUU Of INDIVIDUAL TAlUS . APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
E;;:~~~:~:~~';~~~~~-~..o'~":--'PAur~~ .;. DEDU_C~~~S~AND ASSE~~HE~T F7L:~:O: DA~:r_:;~:~:6
DATE OF DEATH 05'21-95 CDUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TD YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YDUR TAX
PAYHENT TO THE REGISTER OF WIllS. HAXE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
(' {/
ROBERT C SAlOIS ESQ
26 W HIGH ST
CARLISLE PA 17013
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Anount R....i H.d
CUT ALDNG THIS LINE ~ RETAIN LDWER PDRTIDN FDR YDUR RECDRDS ~
iiE'v:is4TE;C"FP--iiF9sY-NoricE--O,,--iNHEifiiAiicn'-A'X-APPRAisEHENT-;-"i.i:oWANCE-il-Ii------------n---
DISALLOWANCE OF DEDUCTIDNS AND ASSESSMENT DF TAX
ESTATE OF NICKEY PAUL J FILE ND. 21 96-0288 ACN 101 DATE 07-15-96
TAX RETURN WAS: I X I ACCEPTED AS FILED
RESERVATION CDNCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED DN: ORIGINAL RETURN
1. Re.l Est.t. CSchedule AI 11)
2. Stocks and Bonds ISchedule BJ (2)
3. Closely Held stock/Partnership Interest (Schedule C) (3)
4. Harts.ges/Notes Receivable (Schedule OJ (4)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ IS)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tot.l Ass.ts
CHANGED
,00
1.281.25
.00
,00
.00
.00
.00
181
1.281.25
APPRDVED DEDUCTIDNS AND EXEMPTIDNS:
9. Funeral Expenses/Adn. Costs/Hise, Expenses (Schadule H) (9)
10. Debts/Hortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net V.lue of Tax Return
13. Charitable/Governnent.l aequests CSchedule JJ
14. N.t Value of Est.t. Subject to T.x
6,322.00
,00
IUI
1121
1131
lt41
6,3n no
5,040.75'
.00
5,040.75-
I~ an assessment was issued previously, lines 14, IS and/or 16, 17 and 18 will
re~lect ~igures that include the total o~ ~ returns assessed to date.
ASSESSHENT OF TAX:
15. Anount of Line 14 at Spousal rate
16. Anount of Line 14 taxable at Lineal/Class A rat.
17. Anount of Line 14 taxable at Collateral/Class B rate
18. Principel Tax Due
NOTE:
1151
1161
1171
,00 X .00=
.00 X .06=
.00 X .15=
1181
.00
.00
.00
.00
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
DISCOUNT 1'1
INTEREST I,)
AHOUNT PAID
TDTAL TAX CREDIT
BALANCE DF TAX DUEl
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TDTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE DF THIS FDRH FOR INSTRUCTIONS. I
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RESERVATION: [stat.. of dec.dent. dying on or before Oec,.bar 12, 198Z -.. If any future Int.r..t In the ..tate J. transf.rred
In pOlsa.slon or enjoy..nt to CI.I. a (collat.ral) beneflclarl.. of the dacedent afl.r tne .~plratlon of any ..tate for
llf. or for y..r., the Co..onw.alth hereby _.pr.s.ly r...rve. the right to apprals. and ...... tranlf.r Inheritance r....
at the lawful CI... B (coll.tarall r.t. on any such future lnt.r..t.
PURPOSE OF
NOTICE: To fulfill the requlr...ntl of Section Zl~D of the Inheritance and [stat, Tax Act, Act ZZ of 1991. 72 P.S.
Sectlon 21"0.
PA't'HEHT:
C.tach the top portion of thl. Hotlce and lub_It with your pay..nt to the Register of Wills printed on the r.ver.. std..
-~Hak. ch.ck or .on.y ord.r pllYllble to: REGISTER or MILLS, AGENT
All pay..nts received shall first be applied to any Int.,..st which .ay b. dug with any ,...alnd." appllad to the ta~,
REfUND eeA): A ,..fund of a ta~ cr.dlt, which was not r.qu.sted on the Ta~ R.turn, .ay b. r.qu.st.d by coapletlng an "Application
for Refund of P.nnsYlvanla Inh.rltnnce and [stat. Ta~" (REY~1315). Applications are avallabl. at the offlc.
of the R.gistar of Wills, any of the 25 Rav.nu. District Offlc.s, or by calling the sp.clal 2~~hour
answ.rlng s.rvlc. nu.b.rs for for.s ord.rlnGI In pannsylvanla 1~800-562-20~0, outsld. P.nn.ylvania and
within local HarriSburg ar.a (717) 787-809~, TOOl (717) 772~22~2 (H.arlng I.palrad Only),
OBJECTIONS I Any party In Int.r..t not .atl.flad with the lIppral....nt, allowanc. or dl,allowanc. of d.ductlon', or a.......nt
of tax (Including dl.count or Int.re.t) a' .hown on this Hotlc. au.t obJlct within .Ixty (60) day. of r.c.lpt of
this Notice by:
Hwrltten protnt to the PA a.part..nt of Rey.nue, Board of App.II", nept. 281021, HarrisburG, PA 17128~lD21, OR
~~ellctlon to have the .attlr det.r.ln.d at audit of the account of the Plrsonal r.pr...nt.tlv., OR
~~app.al to the Orphan.' Court.
ADHIN
ISTRATlVE
CORRECtIONS:
factu.1 erro,.. dl.cov.rad on thl. ..s.....nt should b. addr....d In writing to: PA a.part.ent of R.v.nu.,
Bureau of Individual Taxe., ATTN: Po.t A.......nt R.vlew Unit, Dept. 280601. Harrl.burg, PA 17128'0601
Phon. (717) 787~6S0S. Sa. page 3 of thl booklet "In.tructlon. for Inh.rltance Tax R.turn for a R..ld.nt
D.c.d.nt" eREY~1501) for an ..planatlon of odalnl.trntlv.ly corr.ctable .rror,.
DISCOUNT I
If any ta. due Is paid within thre. e51 cal.ndar .onth. aft.r the d.c.d.nt', d.ath, a five p.rcent eS~) dl.count of
the taM paid I. allowed.
PENAl TV:
The 15~ ta. lIan.,ty non-participation p.nalty I_ co.put.d on the total of the tax and Inter..t a......d, and not
paid blfor. January 18, 1996, the flr.t day aft.r th. .nd of th. t.. n.ne,ty p.rlod. This non-Pllrtlclp.tlon
p.n.lty I, appealable In the .a.e ..nn.r and In the the .aa. tl.. p.rlod a. you would npp.al th. tn. and lnt.r..t
that has b.en .......d a. Indicated on thl, notlc..
INtEREST:
Int.r..t Is charg.d b.glnnlng with flr.t day of d.llnquency, or nln. (9) .onths and on. (II day fro. the dllt. of
d.ath, to the date of pay..nt. Ta.., which b.ca.. delinquent b.for. Janu.ry 1, 198Z blar Interest at the rat. of
,I. (6~) p.rcent p.r annu. calcul.t.d .t a dally "ate of .00016~, All ta.., which beca.. d.llnqu.nt on and aft.r
January I, 1982 will b.ar Inter..t at a rata which will vary fro. e.lendar y.ar to cal.ndar y.nr with that rate
announcld by the PA aepart..nt of R.v.nue. Th. applicabl. Int.r..t rate. for 1982 through 1996 ar.:
~ Inter.st Rat. Dally Int.rnt Fnctor !2! Inte,..,t Rate Dally Inter..t fllctor
1982 2U .OOO~"8 1987 .~ ,0002'-1
1983 16~ ,000"'38 1988~1991 ll~ .000301
198" 11~ ,OOOlOI 1992 .~ .000247
1985 In .000356 1995-199... 7~ .000192
1986 lU .OOOU'" 199~-1996 .~ .000247
"Int.r..t Is calculated .. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~~Any Notlc. Is.u.d aft.r the ta. baeo... d.llnqu.nt will refl.ct an Int.r..t calcul.tlon to flft.en (IS) day.
b.yond the d.t. of the a.......nt. If pay..nt I. lad. .ftlr th. Int.,..,t co.putatlon date .hown on the
Notlc., additional Int.r..t ~.t be calculat.d.