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Vin'iniil H. Ff.,dll'r
, Deccnsed
DECHEE OJ: PHonATE AND GHANT OJ: LETTEHS
AND NOW AI'"I I 26 19...2!!-. in eonsidermion of the petition on
the re\'erse side hereof, Mllisfaetory proof ha\'ing bee II presented hefme lIle.
IT IS DECREED that the instrUl1lent(s) dated A'lI:lIst 2). 1l)9!.
described therein be admilled to probate and filed of re.:ord as the last "ill of
Vlr~inla fl. Fischer
and Lellers Tes tamen ta rv
arc hereby granted to Richard Allan Flsche,'
W'). ,'I. I ~r- j ().. ~
1.",(;,( .,.;Jt~ /,,.. / II. j. .} "", I-. '/lIL.t'l_
Rr~ili1cr or Will;
FEES
Probate. Lellers, Ete. ....,.... $ 235.00
Short Certifieates(5'j .... ...... S 15.00
RCYllllllOOlllK EX.tRA. PAGES... S 1 nn
JCP S 5.00
TOTAL _ S 258.00
Filed ~~,R.~I:. f,6.., .! ?,9.~ . , . . . . . . . . , . , , . , . .
l.uther E. Hilspal-, Jr.. Esquire, 1119226
^TIORNE\' (Slip. C.. 1.\1. No.)
130 State Street, P.O. !lox 946, lIarrisburg. PA
17 108-0946
^t>DRESS
(717) 236-0781
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HAlL~:D LETTERS AND ORDERS APRIl. 26. 1996
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COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS
CERTIFICATE OF DEATH
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STONE, LAFAVER & .~TONE
.. ATTORNEYS A~W
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21-96-337 .
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LAST WILL AND TESTAMENT
OF
VIRGINIA M. FISCHER
I, VIRGINIA M. FISCHER, of Upper Allen Township, Cumberland
County, Pennsylvania, declare this to be my last will and revoke any
will previously made by me.
ITEM I: I direct that my Executor hereinafter named shall pay
"
all my just debts and funeral expenses as soon as conveniently may be
done after my decease.
ITEM II: I hereby give and bequeath the sum of Five Hundred
Dollars ($500.00) unto each grandchild of mine who is living at the
time of my death.
ITEM III: All the rest, residue and remainder as follows:
1/4 to my daughter TERESA ANN MACLAY
1/4 to my son, RICHARD ALLAN FISCHER
1/4 to my daughter, LANI JOANNE FISCHER
1/4 to my daughter, PATRICE SUZANNE MICKLEWRIGHT
ITEM IV: I hereby forgive any loan which I have made to my
daughter TERESA ANN MACLAY, which may remain unpaid at the time of my
death.
ITEM V: I hereby nominate, constitute and appoint as guardian
for any minor who may take a share under this will, the parent of said
minor.
Page 1 of 2
w
ITEM VI: I appoint my son, RICHARD ALLAN FISCHER, Executor of
this my last will. Should my son, RICHARD ALLAN FISCHER, fail to
qualify or cease to act as Executor, I appoint my daughter, TERESA ANN
MACLAY, Executrix of this my last will.
hand
IN WITNESS WHEREOF, I, VIRGINIA
. ") 3",_<1
and seal th~s ~ day of
M~~HER' have he,ennto net my
~~ ,1994.
M. FISCHER
SIGNED, SEALED, PUBLISHED and DECLARED by VIRGINIA M. FISCHER,
the Testatrix above named, as and for her Last Will and Testament, and
in the presence of us, who at her request, in her presence and in the
presence of each other, have
subscribed our names as witnesses.
'-kM) I1A~/j/~12
Address
Iii'" ,k "''''... I '-." ,~ ,Ii-.
Address
>.
Page 2 of 2
21-%-J)7
RUiISTEI{ OF WILLS OF CIINIIEHI.ANIl ~OUNTY
OATH OF SlJnS~IUlUNG WITNESS
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I:odicil
(I:ach) a subscribing wilncss lolhe will presenled herewilh, (ClI'e!l) being duly quulified uceordiug 10
luw, depose(s) und say(s) Ihul /;.: Lc!.J.Ll:> _ pre>enl uud saw
the leslal , sign Ihe sume ill1d 111.11 --I, r-' signed as a wilness allhe
requeslof leslUI_ in h~ presence und (in Ihe presence of eueh OIlier) (in.lhe presence of Ihe
olher subscribing \\ilness(es)). /" . . \ ( L I
Sworn \0 or affirmed and subscribed before : . )O--...~L J"'1"" -
dC/({' \ '
me I~) .." 7 duy of (NumV)
L [I/YI ;i . 19~ 'f/IJ j1)t'J,/'f<'- .-,t. /}ou (/(1 Ali"'''/11 nd.
1)1/7 ';11' >t.",,,,,! '.', (, {, J/:;'.J... n '\.,'''ra (Address)
(j R{'~l.'itf!r
(NUll/C)
(Addrcss)
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Ig;GIST~R OF WILLS Of' COUNTY
OATH OF NON-SUBSCRIBING WITNESS
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(UlL d~ .: t: '
'{tach) a sCibscrib6l5relO, (each) being duly quulified according 10 law, depose(s) uud say(s) thai
familiar with the signalure of
codicil
will
Ihat
preseuted herewilh and
codicil
beliel'es the signalure on the will is in Ihe handwriling of
testat_ of (one of Ihe subscribing witnesses 10) the
10 Ihe best of
knowledge and belief.
Sworn 10 or affirmed and subscribed before
me Ihis duy of
19_
(NulII")
(Add,.,ss)
R('/.:is!er
(NUll/C)
(Addrcss)
21-<)6-)17
ImGISTER OF WILLS OF COUNTY
OATH OF SUnSCIUlUNG WITNESS
codicil
(each) a subscribing wilncss 10 the will presented herewilh, (each) being duly ,!ualificd according 10
law, deposc(s) and say(s) thai present and saw
the testal , sign Ihe sHine and lhat signed as a wilness at the
request of leslat_ in h_ presence and (in the presence uf each olher) (in the presence of the
other subscribing witness(es)).
Sworn to or affirmed and subscribed before
me Ihis day of
19_
(Name)
(Address)
Re~is(er
(NUll"')
(Address)
REGISTER OF WILLS OF CUMBFRJ.ANn COUNTY
OATH OF NON-SUBSCRIBING WITNESS
(each) a subscriber herelo, (each) being duly ,!ualified according to law, depose(s) and say(s) that
-+ Cot.'Y\ familiar with thcsignature of \//hC"rJl~\ /lI. r-~A~e.
cod~
lest at_ of (one of the subscribing wilnesses 10) the ~ presenled herewith and
codicil
that ~e. believes Ihc signature on the will is iUlhe handwriting of
~\c.KAR'\)
ALL 11 ~
r::/'Sc,{fR.
-~------ -" .-----
10 the best of 1\'\ ,,{--_ knowledge and belief. -1
Sworn to or afrirmed and subscrihed before R)J.~\'c"" v:;~ 11 d ..-1..;)__...........
me this. ...:? ;~.',.d.- day of (, (NUC1''''
/1 ., I"" k k ~
ttO!.<../ 1'1'/(' IL) j..:l"".,<( '. (",\.\<:'1'
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7. /in:; l' /J<1l~0 {' {( J" 0'/' ,., '\"('''7 (Add,,'ss)
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(Nume)
(Addmu)
ESTATE OF VIRGINIA M_ FISCHER
No. 00337 of 1996
ATIACHMENT TO CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Richard Allan Fischer
1631 Newark Road
Kennett Square, PA 19348
Nicholas Fischer and Matthew Fischer, minors
c/o Richard A. Fischer
1631 Newark Road
Kennett Square, PA 19348
Teresa Ann Maclay
2240 Pinetown Road
Lewisberry, PA 17339
Jennifer Maclay
249 S. 16th Street, 6A
Philadelphia, PA 19102
Ryan Maclay
P.O. Box 883041
Steamboat Plaza
Steamboat Springs, CO 80488
Patrice Suzanne Micklewright
2884 Circle Ridge Drive
Orange Park, FL 32065
Sarah Micklewright and Christopher Micklewright, minors
c/o Patrice S. Micklewright
2884 Circle Ridge Drive
Orange Park, FL 32065
Lani Joanne Fischer
450 S_ 25th Street
Harrisburg, PA 17104
Heather Dunphy
224 N. Second Street
Harrisburg, PA 17101
,
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSWENT .llh ""pll,"hl. lnl.,..1 hOO." pn Inlo,..lIon
.ub_ltted by the flnandlll lMtltuHon.
,. ,"".d'onn t.. b.Co." ".lIoou.n' nln. .on'h' .fI.' Ih. ".co".n'" ".t. 01 ..,'h.
,. A joint ",c""nl I. ....bl. ...n Ihou.h tho ..co..n'" n... ... n"".. .. . ..tt., 01 con..n,.nn.
.. Aceounts IInel"dln. thoU h.'d b.I...n hu.bon. .n. .11.1 oh'ch Ih. ".n".nt put In lolnl n.... ollhln on. .." I" '0' '0
d.ath ar. fully ,...ble a. ,,&n,I.r..
.. Aceounts ..t.bll.h.d jolnllY b.to..n hu.b.nd .n" .11. .0'. tMn on. y.n' I" '0' to "..th ". not t...b'..
o. Aceounts h.ld by . d.nd.n' "In t,u.t 10'" .noth.' 0' olh." ". t..nhl. lullY.
REPORTING INSTRUCTIONS - PART
1
TAXPAYER RESPONSE
\. BlOC. A . If tho Inlo,..tlon .nd co.p"..lIon In tho nolln n'. co".ct nn. d.ducllon. ". not h.ln. eI.I..d, pl'co .n "X"
In block "A" 0' P." I 0' the "...p.y.' ...pon.." ..c.'on. .,.n 100 cop'.' .nd .uh.ll th.. olth you, ch.ck '0' tho n.ount of
t.. 10 tho ...1..., 0' will. 0' tho county Indlcnt.d. 'h. PA o.pn,t..nt 01 ....nu. .111 I.'u. .n ol'lcl.1 ........nl
1'0'. .[V.I.'. [X, upon ,.c.lpl 01 tho ,.tu,n 1'0. Ih. ...I.t., 01 wIll..
,. .10C.. _ If lh. ....1 .p.clll.d on Ihl. notlc. h.' b..n 0' .111 b. ,.po,t.d .nd t.. p.ld .Ith tho p.nn.yl..nl' 1nh.,II.nc.
,.. ..tu,n ,11.d bY lh. d.c.d.nl" ,.p,...nl.tl.., pl'C. nn "X" In block "." 01 P.,l I of tho "l.'P'Y" ...pon.." ..cllon. 11.n on.
COpy .nd ,.tu,n to thO PA O..."..nl 01 ....nu" .u".u 0' 1ndl.ldu.1 ,...., O.pl '.'001, ".",.bU'" PA 1",..,.01 In Ih'
envelOP. provided.
,. .10C' C _ If ,h. nollc. Inlo,..llon I. Inco".cl .nd/o' d.ductlon. .,. b.ln. cl.I..d, ch.ck block "C" .nd co.pl.l. p.,I. , .nd ,
.ceo,d.n. 10 tn. ,n.Huctlon. 0..0.. "." ."u ...i.. ~~ .....i. .;... "H'. ,... .....,. ,., ".. .-'",.. .' I... p.".." I' \l.c ."",.,
0' w\l\O 0' tho counlY Indlnt.d, 'h. PA O'P"t..nl 01 .."nu. .\11 I"u. .n offlel.1 ........nt "0" .U-"'. [Xl upon ,"colpt
of the r.turn fr08 the Regl,t.r of Will..
TAX RETURN - PART
2
_ TAX COMPUTATION
LINE
I, [nt.' tho d.l. Ih. .ccount o,I.ln.lly ... ..t.bll.h.d 0' 1111.d In tho ..nn.' ..I.tln. .t d.t. 01 d..th.
NO'[I '0" d.c.d.nl dyln. .Il.' 1"1"." .ccount. .hlch the d.c.d.nt pul In Jolnl n.... .Ithln on' 'I' Y'" 0' d..lh .,.
I...bl. fully" t,.n."'" "00."" th.'. I. .n ..clu.lon not lo ..c..d .,,"0 p" t,.n.I.'" ,...,dl... of Ih' v.lu' 0'
the account or the nueber of account. held.
If . d""bl' ..I.d.k ,,,' 'PP"" b.'O'. yOU' lI"t n... In tho .dd'." po,tlon 0' thl. nefil.!., lh. $1,'00 ."lu.l~
.1,..dY h.' b..n d.duct.d "0' Ih. .ccounl b.l.nc. .. ,.po,l.d by lh. 'In.ncl.1 In.III,,lloO.
,. [nl.' Ih. tot.1 b.l.nc. 0' Ih. .ccount Includln. Int.,..t .cc,u.d to tho d.t. 0' d..lh.
,. 'h. p.,c.nl 0' the .ccounl th.1 I. I...bl. '0' ..ch .u,vlvo' I. d.I.,.ln.d .. '0110."
A. 'h. p.,c.nl I...bl. 10' jolnl ....t. ..t.bll.h.d .0'. th.n on. y." p,lo, lo tho d.c.d.nt" d..th'
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1 DIYIDED!lV TOTAL H\JH!ER Of
JOINT OWNERS
E...ple: A joint a.,.t registered
DIVIDED aV tOUl NUMBER OF )( laD . PERCENT TAlCAalE
SURVIVING JOINT OWNERS
in the na.. of the decedent and two other p.rsons.
I OIVIO'O" "JOIN' OWN'R" 01V10[0 .V , 15u.V1VO... . .101 X \0' . 10.n "...." 'OR EAClI lURVIV'.'
'h. p.,c.nl t...bl. '0' ....1. c,..t.d .llhln on. Y'" of tho d.c.d.nl" d.alh 0' .ccounl' o.pod by Ih. dOC.d.nt bul h.ld
In trult for another Indlvlduallll (trult beneficiaries);
,~
..
. 100 . PERCENT TA.ABLE
1 DIVIDED BV tOTAL NUHBER Of SURVIVING JOINt
OWNERS OR tRUST BENEfICIARIES
[...pl.' Joint .ccount ,..lsl.,.d In tho n... 0' tho d.c.d.nl .nd t.o olh.' p.,son' .nd ..I.bll.h.d .Ithln on. y." of d..lh by
the decedont.
I OIV'O[O'y "lU.VIVOR1.' ... X 10' . ..1. ,'AXA"[ '0. 'Aell lU.V1VO.'
.. 'h. ..ounl .ubj.cl 10 t.. llln. ., I. d.t.,.ln.d by ."Itlplyln. tho .ccount b.l.nc. Illn. ,. by Ih. p.,c.nl t...bl. 'lln. ,..
~. fntar the totRI nf the debt. ~nd deductions listed In Part S.
.. 'h. ..ount t...bl. '11n. O. I. d.I.,.ln.d by ,ubl"clln. Ih. d.bt. .nd d.ductlon. (1In. ., "0. tho ..ounl .ubJ.ct to I" '11n. ...
7. Enter the appropriate tax rato (line 71 as detor.lnod bolow.
A. '0' d.I.' of d..th occ""ln. ,'t., 0""'" lh. t.. ,.t.. '0' t,.n.f." to .pou'.' .,. ., 'olio."
I. O.t.. 0' d"th on 0' .fI.' 1/1/" .nd b.fo'. 1111" tho "I. I. ,1..
" O.t.. of d..th on 0' .'1.' 1/1/" t,.n""s to .pou'" .111 b. I...d .1 .1. I.' ,.t..
Not., ro' d.t.. of d..th p,lo, to 1'1/" t,.n.f." to .pou'.' .,. t...bl. .t OZ.
., ".n.'." to Iln..l d..c.nd.nt. Includln. ,.th.', .oth", .on, d.u.ht." .,.ndchlld,.n, .on'ln-I..,
d.u.hl.,.ln.I.., .t.pchlld .nd Ih.l, I.'u. .,. t...bl. .1 sl. p.,c.nt (OZ,.
C. ".n.I.,. to .11 .th." Includln. b,olh.', .1.1.', uncI., nunt, n.ph.. and nl.c. .,. t...bl. .t ,I,t..n p.,c.nt (1'1.'.
O. l' yo" ch.n,. tho t.. ,.t., pl.... .p.cIIY yOU' ,.I.llon.hlp to tho d.c.d.nl In tho .,.. p,ovld.d.
.. 'h. ..ounl 0' I" duo Illn. .. I. d...,.ln.d by ""llIplyln. tho ..ount t...bl. (IIn. O. by tho t.. ,.t. Illn. 11.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
A. You 1...lly .,. ,..pon.lbl. fo' p.y..nt, 0' tho ..I.t. .ubj.ct 10 ad.lnl.I,.llon by . p.,.on.1 ,.p,...nt.tlv. I. In.u'llcl.nt
to pay the deductible It..I.
.. You .ctu.llY p.ld lh. d.bt. .It., d..lh 0' Ih. d.c.d.nt .nd c.n I",nl.h p'oo' of p.y..nl.
C. O.bl' b.ln. cl.I..d .u.1 b. 11..I,.d I"lly In P.,t ,. I' .ddltlon.1 ,p'c. Is n..d.d, u.. pl.ln p.p.' · II'" . II". p,ool 0'
pay.ent .8Y b. roquested by the PA nepart..nt of Revenu..
Allowable debts and d.ductlons are d.t.r.lned as follows:
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE. CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TDDl (717) 772-2252 (HEARING IMPAIRED ONLY)
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFfiCIAL TAX ASSESSHENT with ftl1111lcnble Int.r..t hllnd un l"tor."Uo"
tub_ltled by the financial In.tltutlon.
Z. Inh.rll_nee t811 beeo... delinquent nln. .onlhl nfhr the lIend.n", dllte of duth.
J. & Joint account I, tnllabl. even though the doc.dent', n".. Will nddad "I ft IIIfttt.r of convenlanc..
't. Account. Ilnclufting thO,. held betwe.n hUlbllnd "nd wlfel which the tlacal1ent 'Iut In Joint nun wllhln on. yur prior to
d..th .t. fully ,..able .. \'lIn,l.r..
~. Accounts ..tabll,hed Jolntlv batw..n hutbllnd and wlf. aor. thlln one ya"r prior to dallth .r. not tallltbl..
&. Accounts hald by . decadant "In trult for" nnother or oth.r. IIr. tlll"bl_ fully.
REPORTING INSTRUCTIONS - PART
I
- TAXPAYER RESPONSE
1. BLOCK A . If the Infor.llllon and coapul"tlon In the notice are corract nnd daductlons nr. not baing clnl..d, placa an "K"
In block "A" of Part 1 of the "Ta.pay.r Respon,e" I.ction, Sign t~o copl.s nnd sub.lt the. ~Ith your chack for the aaount of
ta. to the R.glster of Will. of the county Indlcatad. Th. PA napartaant of Aavenue will l'Iu. nn official ns,e,s..nt
IFore REV.I~4a EM) upon r.c.lpt of the raturn fro. tha A.ol.te, of WillI.
2. 8LOCK 8 _ If the n..et specified on this natlca has baan ar will ba raportad nnd taM paid with tha Pennsylvania Inherltanc.
Tax Return filed by the d.cedent's raprel.ntativa, plnce an "X" In block "8" of Part I of the "Ta_payer Response" lactlon. Sign one
copy and return to thq PA Dapart.ent of Aavonue, 8uraau of lndlvldual Ta.u, Oopt 2B060I, Itnrrhburo, PA 17IZII-0601 In the
envelope provided.
3. BLOCK C ~ If the notlc. Infor.atlon Is Incorroct and/or deductions ara bolng clal.ed, check block "C" and co.plet. Parts 2 and 3
Accordlng to tne i.nstructlon. OO'OM. ji\f" ...., cu"..n ....y ......oJlt ..,.... ..;~I' ,....,. .:.t,.o";~ ~:... th: c.~t.l,;r: :1 t:~ ::::~.::1;:1.. t:: ~..,: "::-:!~.~..
of Wills of tho county indicated. Tha PA Depart.ant of Ravanua Mill Issue an official "Isa'I..nt fror. REV-I~48 EXI upon racelpt
of the return fro. tha Regl.ter of Will.,
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
I. Enter
NOTE:
tha date the account originallY wa. e,tablllhad or titled In the .anner eMIstlng at date of daath.
For a doc.dent dying aft.r 12/12/8Z: Accounts which the dacadent put In joint na.as Mlthln one 11) year of
ta.able fully as trlln.hr.. Howav.r, thara is IIn e.clu,lon not to a.caed '3,000 per tran,ferae ragardlan
the account or the nuabar of accounls hald. S,:' ' -
d.ath are
of the value of
!i
If a double a,tarhk lu) appaar. befora your first na.e In tha addro" portion of this noti-c"u. tha $l,0aO a.cludon
alr.ady has been deductad fro. the account balance al reported by tha financial institution.
Z. Enter the total balance of the account Including Intor..t accrued to the data of death.
3. Th. percent of the account that II ta.able for aach lurvlvor II detar.lned al followS:
A. The percont t..able for joint al..tl established .or. than on. year prior to tho dacodent's death:
,.,
DIVIDED BY TOTAL HUHBER OF
JOINT OWNERS
EMagpl.: A joint allet reglster.d
DIVIDED BY TOTAL HUH!ER or II 100 . PERCENT TAXABLE
SURVIVINC JOIHT OWNERS
In the na.e of the dacadent and two other par Ions,
I DIVIDED BY 5 (JOINT OWNERS) DIVIDED BY 2 ISURVIVORS) . .167 X 100 . 16.7% (IAXABLE rDA EACH SURVIVOR)
B. The percent taMable for alletl creatad within one year of the dacedant's daath or accounts own.d by tho de(edont but hold
In trult for another Indlvidualfl) Itrust b,noficlarlal):
1 DIVIDED 8Y TOTAL NUHBER OF SURVIV1NC JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENt tAXABLE
EMa.ple: Joint account ragist.red In the na.e of the decedont and tMO other parsons and astabllshed Mlthln ana year of death by
the decoden t.
1 DIVIDED BY Z (SURVIVORS) . .~O X 100 . ~O% (TAKABLE FOR EACH SUAVIVOR)
4. The a.ount lubjact to tax Cline 4) II det.r.lned by .ultlplylng tho account balanca Cline 1) by tha percant ta.ablo Illne 3).
S. Entar the total of the dabtl and deductlonl II.ted in Part 3.
6. The a.ount taMabl. 111no 6) II deter.lned by subtracting tho debtl and deductions Iline ~) fro. the a.ount subject to taM Illne ~J.
7. Entar the appropriate tax rate (line 7) as dotor.lned below.
A. For dat.1 of d.ath occurring after 6/30/94. the ta. ratas for transfars to sPoules aro as folloMs:
1. Dat.1 of death on or after 7/1/94 and b.fora I/I/q~ lhe rat. Is ~%.
Z. Dates of death on or aft.r I/I/9S transfers to spouse. will b. taxed at 0% ta. rate.
Note: For dates of daath prior to 7/1/94 tranlfers to spouse, are ta.able at 6%.
8. Tranlferl to lineal d.scendantl Including fathor. .othor, son, daughter, grandchildran. son. In' law,
daughter-In-law, stePchild and their hsue ara taxlIble at sb parcent 16%1.
C. Transfers to all other. Including brother, sister. unclo, aunt, naphow and niece ara ta_ablo a' flftean percent (I~%I.
D. If yoU change tho taM rat., pl.a.o spaclfy your relationlhlp to the dacodent In tho araa provided.
8. The a.ount of ta. due Illne 5) Is deter.lnad by .ultlplying the aaount ta.able Illno 6) by the ta. rate Illna 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
AllOMabl. debts and deductlonl are deter.lned al folloM'1
A. You hgallY are relPonlibl. for pay.ent, or the estato lubJect to ad.lnhtratlon by a porsonal representative Is Insufficient
to pay the doductlblo Ite.l.
B. You actually paid the dobtl aftar doath of the decedant nnd can furnllh proof of pay.ent.
C. Oabtl bolng clal.od .ust be Ita.lzed fully In Part~. If additional space Is neoded. use plain papar B 1/1" M II". Proof of
payeent .ay b. requeltad by the PA Dapart.ent of R.venuo.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
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146713 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
I
.~
D NO. AA
RECEIVED FROM:
a
ACN
ASSESSMENT .,
CONTROL ~
NUMBER
AMOUNT
TERESA A MACLAY
,olE66'95
.E:i3.B4
22/10 PlNETOWN ROAD
LEWISBERRY, PA 17339
ESTATE INFORMATION:
~ filE NUMaER
li 21-1996-0337
1:'1 NAME Of DECEDENT (LAST)
1;1 FISCHER VIRGINIA
~ DATE Of PAYMENT
iii 9/1 /96
EI POSTMARK DATE
COUNTY
CUMBERLAND
DATE Of DEATH
03/14/96
REMARKS TERESA A MACLAY
m TOTAL AMOUNT PAID
$253.84
OD
SEAL
CHECK II 96
RECEIVED BY
)
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. SIGNAtUItE
REGISTER OF WillS
MARY C. LEWIS
FlEGISTER OF WILLS
..
-- --- --+. .-- ---
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..---
_ -"-~...ild.~ _ (U.. ..of:.
'1~IWU:I''''1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
I
.k
DNO. AA 146714
ACN
ASSESSMENT r:t
CONTROL ~
NUMBER
RECEIVED fROM:
&
AMOUNT
TERESA A MACLAY
';I:JI~I:JI,N6
,.~t!.c'1
2240 PINETOWN ROAD
LEWISBERRY, PA 17339
ESTATE INFORMATION:
~ FilE NUMBER
~ 21-19'76-0337
I!:t NAME OF DECEDENT (lAST)
~ FISCHER VIRGINIA
II DATE OF PAYMENT
m POSTMARK DATE
COUNTY
5SN
IFIRST)
M
271-10-0521
(MI)
CUMBERLAND
DATE OF DEATH
m TOTAL AMOUNT PAID
'52.29
DD
03114/96
REMARKS
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RECEIVED BY.' ., '. ' "
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SIGNATURE.
TERESA A MACLAY
SEAL CHECK II 97
".~ ,./
MARY C. LEWIS
REGlS1ER DF WILLS
REGISTER OF WI LLS
----
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MILSPAW & BESHORE
ATTORNEYS AT LAW
130 STATE SIIlEET
P.O. BOX 940
ItAIIIlISOUIIO, PENNSYLVANIA 11100
AIIEA CODE 111
236-0181
FAX: 236-0191
LuntER E. "'ILSPAW, JR.
"'ARVIN 8ESItDIIE
NEIL A. aROVER
-
ttELENE EICltENWALD LOUX
December 12,1996
Mary C, Lewis
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: E.~tate of Virgil/ia M. Fisclrer, No. 21-96-0337
Dear Ms. Lewis:
Enclosed for filing please find the original and one copy of the Inheritance Tax
Return. Also enclosed are tWO (2) checks - one in the amount of $15.00 in payment of
your filing fee and the second a check in the amount of $4,253.33 in payment of the
Inheritance Tax due_ Kindly date-stamp and return the enclosed copy of the cover page of
the return along with a receipt in the self-addressed stamped envelope provided herein-
Thank you for your assistance.
Very truly yours,
MILSPAW & BESHORE
,-1vJ-.l~\ c:. \'\~~br~ I ~ \ j(Q..,
Luther E. Milspaw, Jr, ,. 0
LEWjr/ljk
Encs
cc: Richard Allan Fischer, Executor
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MILSPAW .s. BESHORE
ATTORNEYS AT LAW
130 STATE SrntET
POBox g.~6
HARRISBURG. PA 17108.0946
Mary C. Lewis
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
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COMMONWEAlTH 0' PfNNSYlVAN1A
IHHUIfANC( IAlllflUIlH
R(SIOW! O(((DfNt
SCHEDULE A
REAL ESTATE
FILE NUMBER
21-96-0337
ESTATE OF
Virginia N. Fischer
(Prop.rty lolntly-own.d wllh Right a' Sur.l.onhlp mu.l b. dlsclo..d on Sch.dul. FI AII..oI ..tot. .hould b. "port.d at 'air mork.t .olu.
which I. d.nn.d o. the price at which property would b. .xchong.d b.tw..n a willing buyer and a willing ..lIer, n.llher b.lng comp.lI.d
~_~~y~....II, ~olhha.l.n.g..a.o.nabl. knowl.dg. a' the "I..anl 'acl.,
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
$ BI,OOO.OO
1.
I\eal estate situate in the 1I0rough of New Cumberland,
Cumberland County, Pennsylvania, known as 517 I\eno
Strect; tax parcel number 25-24-0BII-089- Property
was sold on U7/18/96; sce scLtlcmenL sheet atLached.
----- .- .._~....-.-".-.._.'
.~ ___~~I~~I~I_i~ enter on line 1.~ecapilulalion)_
(If more spoce is needed, insert additional sheeh or som. size.}
,
I
I
i
I
I
i
Js
. .81,000.00
1I..,1WYlh 1""1
I)~:'~:?(\
"-'~91UP
COMMONWUUtt Of 'fNN~YlVANIA
INH[RItANC[ lAIC IUIURN
RUlD[NI D[CW(NI
ESTATE OF-. - . -V ;':1;11. I '~~~:..F I.H-~he_'~:~__:_. ..___:. .:__:_:__.______.J~LE22~~~~~~:~_____~~
SCHEDULE F
JOINTLY.OWNED PROPERTY
JoInt tonontl')'
NAME
A. Teresa A. }lacl:lY
ADDRESS
RELATIONSHIP TO DECEDENT
221,0 I'lneLown Hoad
J.ewisherry, I'A 17339
Uilughlcr
B.
C.
Jolntly-ownod proporty.
ITEM LEnER DATE
FOR TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMBEI JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST
TENANT JOINT
1. A 2/7/135 Savings Acct. No. 7346-00, 697_26 50% 348.63
Ncmbcrs 1st Feueral Credit
Union, Hcchanicsburg, PA
(sce a ttachcd lcttcr)
2_ A 3/d/135 Checking Acct. No. 7346-11, 3,384.48 50% 1,692.24
Nembers 1st Fcdcral Crcd it
Union, Ncehl.lnicsburg, PA
(see lcLtcr attachcd)
3. A 1992 VFISF-ST CorporaLc Acct. No. 25,486.91 50% 12,743_46
091397316092, Thc Vanguard
Group, Vallcy Forge, PA (sec
attachcd lcLtcr) _
PLEASE No'm: Although this
-----
;)Ccollnt was upened 12/95, the
account wan the rcsult of a
transfer from a prior account
at CorcSLaLcll Bank_ See
atLachcd letter and enclosures
from John (;_ lIopkInll, IV, of
Lhc Alliancc Bcneflt Croup,
who \;;lll thc dccec.Jcntts
invclltmcnL advisor. This
prior account was csLablishcd
in 1992 and was .loinLly Dlmcd
by dcccdcnt and Teresa Naclay.
i
TOTAL (Also enter on line 6, Recopitulation) S 14,784_33
-
(I' more space is needed inser' addifional sheels of same size)
· J
(OMMONW(AllH 0' P(NN!tYl'v'AtUA
INH(IUfA,..Cf TAl AlIURN
.(SIO(NlOECfO(NI
ESTATE OF
'Ivltlllhe'lI,
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Plea.e Print or Type
FILE NUMBER
21-96-0317
Vlq:inJa }I, FlsdlCr
DESCRIPTION AMOUNT
ITEM
NUMBER
A. Funerol Expen.e"
1. NUHsclmall I"Ul1l'ra 1 HOllie
2.
3_
Flower HrrallHcmL'llls for fUlleral
Funeral meal
1.
B. Admlnl.tratlve Cas..:
2.
Personal Representalive Commissions Richard Allau .!::[scher... "xecuLor
Social Security Number of Personal Representative: 16<) M,-677 I
Year Commissions paid
Attorney Fees
Nllspaw <. Beshore
3. Family Exemption
Claimant
Address of Claimant at decedent's death
Street Address
City
4.
C,
1.
2.
3.
4.
5.
6.
7.
8.
Relationship
State __ Zip Code
Probate Fees l.eLLers ($230); Short CerLificates ($15); Surcharge
($5); InvenLory ($10); InheriLance Tax Return ($15)
Miscellaneous Expen.es:
Cumberland I.aw .Journal - adverLise I.eLLers
l'atrioL News - adverLise l.eLll'rs
Robin Gasl'cretLi, Tax Colledor - copies or tax bills
\pril Gift - cooroinatlon or health hendiLs and medical bJlIs
SclLlclllcnt charges un sale of real estate. See attachcu sheet.
TOTAL (Also enter on line Q, Recapitulation)
(If more .pace I. needed, In..rt additional .h.... of .am. .b..)
$ 1.,652.50
100_00
222.32
4,000.00
2,600.00
2l!3.00
60.00
43.90
4.00
625.00
2,071,.19
S 14,664_91
II.I)I)'''''''',*,
COloIIIlONVfjIAUH m ,."''''SmANIA
INHUI!""'C( !U 'HUIN
InlOINf OleIOI...'
ESTATE OF
ITEM
NUMBER
I.
L.
).
4.
).
b.
7.
d.
9.
10.
II.
Plea.. PrInt ar Type
FILE NUMBER
21-9U-())'j7
I SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
I
Virginia ~I. Flsclll'r
DESCRIPTION
Internal Hcvcnuc Sl..'rViCl' - It)l)~ llll'OIll\.' lax
Capital Ilc~I1Lh SYSll'l1lH - I1l1rcll11hur~il'd IIll'dieal CXPl'IISl'S
lIarrlsbuq; lIospilaJ - uurL'llllbursl.d hClspllal eXl'e'Hws
~Iesslah VlJlage - nnrslug hClllle bill
Uta - glJS at real estate priol. to Hl'llJcllIenL
1'1'~1. - electric al real L'slilll~ prIllr to sclllellll'nl
Borough uf New CUlllberJauo - sewer/Lrash aL real L'slale prior Lu
He lllcl1lcn l
Pcnllsylvilllia \'.':llcr (;1). - \,/.:.tLcr at 1"l'al cstalL' prior to HcttlcllIcn
Bell of PA - telephune
}larJin \'a I III , Tax CollecLor - Uppel' Allen 'I'wp. per caplLa Lax
Ardella \..'angcnstcin - frames
TOTAL (Aha enter on line 10, Recapilulation)
(IF more spoce IS needed, insert additional she.1I of lame sin.'
AMOUNT
$ 1,249.00
231. 2 I
97.37
7,706.9\
502_liI
48_43
51.47
25.63
50.76
9.80
40,00
S 10,012.99
'. .p\",Uh\fhcb.r.jU\...'.
~
~
d!
I
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I
LAST WILL AND TESTAMENT
OF
VIRGINIA H. FISCHER
..
I, VIRGINIA H. FISCHER, of Upper Allen Township, Cumberland
County, Pennsylvania, declare this to be my last will and revoke any
will previously made by me.
ITEM I: I direct that my Executor hereinafter named shall pay
all my just debts and funeral expenses as soon as conveniently may be
done after my decease.
ITEM II: I hereby give and bequeath the sum of Five Hundred
Dollars ($500.00) unto each grandchild of mine who is living at the
time of my death.
ITEM III: All the rest, residue and remainder as follows:
1/4 to my daughter TERESA ANN MACLAY
1/4 to my son, RICHARD ALLAN FISCHER
1/4 to my daughter, LANI JOANNE FISCHER
1/4 to my daughter, PATRICE SUZANNE MICKLEWRIGHT
ITEM IV: I hereby forgive any loan which I have made to my
daughter TERESA ANN ~mCLAY, which may remain unpaid at the time of my
death.
ITEM V: I hereby nominate, constitute and appoint as guardian
for any minor who may take a share under this will, the parent of said
minor.
Page 1 of 2
"
"
,
"
ITEM VI:
I appoint my son, RICHARD ALLAN FISCHER, Executor of
this my last will. Should my son, RICHARD ALLAN FISCHER, fail to
qualify or cease to act as Executor, I appoint my daughter, TERESA ANN
MACLAY, Executrix of this my last will,
IN WITNESS WHEREOF, I, VIRGINIA M~ISCHER' have
44 ~ -
and seal this ~ 3 - day of ~./
hereunto set my
, 1994.
hand
M. FISCHER
SIGNED, SEALED, PUBLISHED and DECLARED by VIRGINIA M. FISCHER,
the Testatrix above named, as and for her Last Will and Testament, and
in the presence of us, who at her request, in her presence and in the
presence of each other, have subscribed our names as witnesses.
'-kA-r) r1~,,~Jf:
Address
~e" 1((}Ik~ol~"""'"
Address
.fh
Page 2 of 2
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_.-------- ---- -
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C. HOTI~ U",."'" 'lNtIbMoIlet 1M 1'>>" ""It.w. oI'l'f,,,I,,,ultnrlll tu.u. "...,...II,..JJ
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-I), HAMil 01' aUYIIMS: -~----- -~-'-'-----------
H. HAMil UI' SIIUJlal t', HAMil Ul'lJlHUlla
Nicholas E. Dunphy, Jr, ",chard Allan Fllch.r, ueculor NIA
ttoalher Dunphy E.lAle of Virginia M. Flsch.,
-- -- ------
O. rRurURTY "OCA110H: II. SII1TIJIMIIH r AOIIHTl I. SnTII.lIMIIHr IJATII:
517 neno Gl,eol ~~~!' E. M.!!~p.!~cJ!:,_~~.
Borough of New Cumberland rl.Al:n uv SnTIUtMUH"f:
Cumbell.1nd County. PA 130 Slale Slreat 01/10/00
Parcel No. 25-24-0011-oog IImhbu,..'A
I. '1"'"-,."0' .UtnrtuHlArno!" L IIIWW"." o,""u ....'tU.HlAl'10H
1m ORlUS",.,OUNTIJUE FRO'" IWyeRS: W ORUSS,UIOIJNTVUr:losiiiTn: .
!Ol.o.'~~"'p'n SAlp:ll~ ~1.r..''''._I!''' 1I1.m:J-OO
1"1.,.._I~......oy "lr.._I.._~
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'N ...
lOt. "'"
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laud,....... T_..,... iS42,gS 00/3C/07 $001,30 ... ...............61301g7 UOIJ&
Ilrr.CeotIfJt\-I... $204.03 12131/00 $12g.45 ~1.('_,_..12J3-1/go anus
I............... ...."-.-.....
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"L "L
'14 OIlO,uAMOUNTDUB 183 <07.83 414 GROSS AMOUNT DUB
DUB FROII BUYnR$ TO SltuJIII UI,930.83
m ""IOUNlS ,,,WBfOR IN BEllAl.FDF .W RnmClJONS IN A.MOUNT "UIi
BU)"ERS: llJSEIUR:
~.___r SIlt.U-.......'_........
liO'1~..~I._.._..I(.1 JlIl..uo_III..........I~ UJfU9
m~""blll(.)"'...lIIfioct.. )lD".........lII(.I...............
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"L Ill.
". '01
m. - lit.
"L '"~
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U1 7VTAt1AIDBY/fUR sn TOl'Al.REDUClJOH
BUYF.RS AMOUNT nun Sfl1.EII 16274.19
.W CASIl"TssmJ':J.lfRT tllll CAJIlAT.mnU.AlfNT
FHOAV1DDrI)'fRS IJrIli JflJl11I
liCII.Qo_._....._....,..I...UUI IU...~,U lOt.n'_._._.....~ - 1II,9.1O.1J
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CA.flll'ROM-DfJYliHS III 01.1) CAW I'R(JII J'iI.lJIII -- --
.-----
TIlE ADOVE SEffiEMENTEXAMINED. APPROVED AND COPY OF SAME ReCEIVED,
AUnlORiZATION IS GIVEN TO MAKE DlsmlDunONS AND PAYMENTS IN
ACCOf1DANCEllenEm ~
~~~~:Jr. lr; DUYER
Richard Allan Fischer Executor SnHIt ~hl!ltOunD-hv .,- 811vrR
t
D NO. AA
.t~11621114"41
184955 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT · PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
RECEIVED FROM:
&
ACN
ASSESSMENT Ii'
CONTROL ~
NUMBER
AMOUNT
LlJTHER E M I LSPf\W ,lR ESQUIRE
130 STATE STREE1
101
$-'\, ::5:J. JJ
HARRISBURG, PA
17008
ESTATE INFORMATION:
I:t FilE NUMBER
~ 21-1996-0337
~ NAME OF DECEDENT (LASTI
~ FISCHER VIRGINIA
... DATE OF PAYMENT
Iii 12/13/96
I!I POSTMARK DATE
~ ,,-
COUNTY
SSN 271-10-0521
(FIRSTI (MI)
M
CUMBERLAND
DATE OF DEATH
03114/96
REMARKS LUTHER E MILSPAW JR ESQUIRE
m TOTAL AMOUNT PAID
$4,253.33
cw
SEAL
CHECKII 3133
REGISTER OF WILLS
, ., .......;,'
, ''I "
. -, I ' .... ,r;, ) ~..'
RECEIVED BY . .IA.,-, ' . -', -,,{'-,--a) I""v
'. IGN'U'~ .,....
. ~ " . \ J,~
MARY C. LEWIS .... i 1.<,.",,(;..1 ';It-
REGIS1ER OF WILLS I
'-.. ~_.- --.-
.---
- ,,-'
4. ~Jld.~ ~_'J_
.'~. .
'j}fl;1t'-'''''H'~,-
COMMONWEALTH OF PlNNSYLYAHtA-
COUNTY OF -QUMBtltt:AND .
;V IS,.) c-ff]. ,:;.-.
II:
Hichal"d 4\1 ),111 Fi:il'lu'l". I..:~~!_l~~.!-__
according to law, deposes and ,ay' that h. I,; till' I'xeL1I1 "I'
of tho E,tato of Vl....illl-. '1 1:{,.,.II"r
,
I.t. 01 --1i.lU'I:L1ill~JLJ:l.\\i1l;.;JJlp .____ __ ____ _ , Cumberl.nd County, Pa., d.ce.,.d and that the
'th-' . t d b IUchal'd 1\11;111 Fls<'ill'I' th 'd Execulor
WI In II an lnven ory ma 0 y I e U11
01 the entire e,tate of ,aid decedent, con,isting of all the person.1 propdrty and re.1 estate, e.cept real estate ouhide
the Commonwealth of Pennsylvani., end that the figures opposite eech item 01 the Inventory repre,ent it's fair value
es of the date of decedent's death.
being duly
HWUrll
S\,j'urn
and subscribed before me,
CJLCL1.) aJJtA\\ d~~L
Deecmhl.'r
, 19 9h
d /,/ r"
. _I,-/./~___r-___
, -
E.-c.utor .. AdmInistrator
IUl'h;lrd 1\1 lau Flschl'r. EXl'CUlOI'
IIl:!l t-.c';;'I'k I:o;ld
;;;--1-N<!~:!-
\....-"'~
Date of Death
Bruce E, Hubbard
Allomey AI Law
Nolorial Officer
Slale 01 Delaware
Perrn:l~hl'AwoinhnePI
Day
j
1~('nllL'll Square, 1',\ ly]/th
Addr."
~Iarl'h
Month
IY%
Y..r
INSTRUCTIONS
I. An inventory must be filed within three months arter .ppointment of personel represontative.
2. A supplement inventory must be filed within thirty d.ys of discovery of additional .ssets,
3. Additional sheeh m.y be aHached .s to personalty or realty
4, See Article IV, Fiduciaries Act of 1949.
,
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NOnCE I
To fulfill the requlr..-ntl of Section Zl~a of the I~rltanc. and E.tnt. Ta. Act, Act ZZ of 1991. (12 P.S.
Section 21ltO).
PAvtEHtl
Detech thII top portion of ttlh Hatle. and S\i)IIIt ..lth your paYHnt to tM Regilt.,. of Wllh printed on the
r.y.r.. side.
._ Keka cheCk or .oney order payable tOI RECISTER OF WILLS, AC:ENT.
All papenU ncalvMl thall first be eppl1ad to any Int.tad whIch ..y be 0..., with any r..lnder IlPPllMl to the tu:.
A nftrd of . tax cndlt, whIch .... not requeltltd on the tax rdurn, _y be r~.ted by c0IIP1.Ung 11I1 "application
for R.fwod 0' Pennn1venla InherltBnCa end Eltat. Tax" CREV-lll]l. applications .t. avaUabla at lhII OffIce of
the Raallt.r 0' Willi, any of the 23 R.v.~ Olstrlct Offlc.' or by calling the special Z4-hoUr answ.rlng ..rvle.
~r. for 'at.. orderlngl In Penn,vlvanla 1-8DO-S6Z-ZDSO, out, Ida Pennsvlvanla and within local
Hart.lburg an._ (717) 111-8Q94, TOO' (717) nZ-2ZSZ (Hearing 1...lred Only).
REfUND (CA):
ClJECTIDH51 Any party In Int.r..t not .atl.fled with the ftPPral..sent, allowanc. or dl.allowanc. of deductIon. or ........nt
of taM (Includlna dl.count or Int.r..t) a. shown on thl. Notlc. .ay obJact within .I.ty (60) day. of r.c.lpt of
this Notlc. by:
uwrltten prot..t to the PA Dap.rtMnt of R.v.....,., Board of Ap~all, Dapt. 281021, Harrisburg, PA 17128.1021, OR
u.l.ctlna to have the .att.r d.teralnad at the audit of the account of the p.rlonel repr...ntatlv., OR
..eppa.l to the Orphan'. Court
ADHIN-
ISTUTlVE
CQRRECTlDHSl
Fach.l.l .rror. dlscov.red on thl. ......sent shoUld b. addr...1td In writing tal PA Depart.ant of Rav""',
Buraau of Indlvldu.l T~a', ATTNl Po.t AI....eant Ravlew unIt, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 187.6505. S.. page S of the bookl.t RIn.tructlon. for Inharltance T.M R.turn far a Ra.ldent
OacadantR (REV-ISOI) for en e.planatlon of adalnl.tratlv.IY correctable .rrors.
DISCOUNT1
If any tax due 1. p.ld within thr.. (]) calend.r .onth. .ftar the decedent'. daath, a flv. parcent (5~)
dllcount of the tax paid II allowed.
PENAlTVI
The 15% taM .."..ty non-p.rtlclpatlon penalty la caaputad on the total of the ta. and Int.ralt .I....ad' and not
paid before Janu.ry 18, 1996, the flrat day after the and of the tax a."..ty p.rlod. Thla non-p.rtlclpatlon
pen.lty II sppnlable In the .... .annar and In the th. .... tI.. par loci a. you would appalll the t~ and Intara.t
that has bean ......ad as Indlc.ted an this notlc..
INTEREST:
Int.ra.t la charged baglnnlna with flr.t day of dallnquency, or nine (9) .ontha and ana (1) d.y
'roe the data of da.th, to the d.ta of pays."t. l.... which bacaa. delinquent b.for. January 1, 1982
b..r Int.r.at at the r.t. of .1_ (6~) p.rcent p.r annua c.lculatad .t a dally rat. of .000164.
All t~.. which ~ dallnquent on or aftar Janu.ry 1, 1982 will b.ar Inter..t .t . rate which wIll v.ry froe
calendar year to calendar y.ar with that r.ta announced by the PA Dap.rt.ant of Ravenue. Th. appllcabl.
Intar..t rat.. far 1912 through 1997 .r.1
V.ar Int.r..t R.t. Oally Int.r..t Factor V..r Intera.t R.t. oally Inter..t F.ctor
19IZ zax .000548 1987 9X .000247
1985 16X .OOUSS 1988.1991 I\X .Oa0301
19&4 11% .ooosal I99Z 9X .00aZ,.7
1915 I5X .00OS56 1991-1994 n .00019Z
19" laX .oon" 1995-1997 9X .000247
.-Intar.st Is calculatltd as follow. I
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
_.Any Notlc. Is.uad .ft.r the taM bacoaa. d.llnquent will r.flact an Intar..t calculation to flf\a'" (15) days
beyond the data of the ........,t. If payant It .ade aft.r the Int.r..t clMlPUtatlon dat. shown an the
Notlea, addltlOl'lllI Intar..t .,.t be calculated.
LrI - ."
'0 ': .' , I ~
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.....:
0,
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a: UU
P\.IRPOS( Of'
HOrtCEI
To fulfill the requlreHntl of Section ZUO of the Inherltenc:. end Estat. TIlJII Act, Act 22 of 1991. (72 P.S.
Section 2140).
PA \1tENT I
Detach ttMi top portion of ttlll Notice and S\.tJIIlt wIth YOU" Pll~t to tM Aeghte.. of Willi prl"t~ on tM
rev.,... ,Ide.
n We cMck or lIOrMIy oreMr p.yabh tal IlECISTER OF WILLS, A;DlT.
All PlI)'Hl"ItI recelvlld ah811 first b. lIPPl1~ to eny Int.,...t which ..y tM due, with any tHai"'" eppl1M to the tax.
REfUND (CR) I
A reftn:t 0' II tax crM:l1t, which .... not nquelted on the tax return, aay be rltql.Mltect by cOllphtlng an "AppltcaUon
for R.fund of P~'ylvanlll J~rlt8nC. end Elte'. Tax" (REV-ISIS). Applications ar. avallabl. at the Dfflc. of
the Regllta,. of WillI, any 0' the 23 Revenue DI.tr.ct Off Ie.. or by calling the .peclal Z4-hour anl~.rlng ..rvlca
nuaberl 'or for.. ordarlngl In P~'Ylvanl. l-aDa-36Z-Z0S0, out.lda Pennsylvanl. and within local
HarrIsburg ar.. (717) 787-8094, TOO. (111) l1Z.ZZSZ (H.a~lng 1~.lr~ Only).
OBJECTIONS: Any party In Int.r..t not .atl.flad ~Ith the appralse-.nt, allowanca or dl.allowanc. of deduction. or a.se..aant
of ta. (Including dl.count or Intara.t) a. &hown on thl. Hotlca ..y object within .I.ty (60) days of racelpt of
this Notlca by:
....r1ttan prot..t to the PA Depart.."t of Ravenua, Soard of Appeals, Dept. Z810Zl, Ilarrlsburg, PA 11I28-10Z1, OR
"al.ctlng to hava tha .attar datar.lned at the Mldlt of the eccount of tha par.anal npr..antatlva, OR
napp..l to the Orphans' Court
ADHIN.
ISTRA JIVE
CORRECTIONS:
fectual .rtars dIscavarad on this ....s..ant .hould b. addr..sad In ..rItIng tor PA Depart.ant of Rav8nUa,
Bureau of IndivIdual Tax.., ATTHr Po.t A...s..ent RevIa~ unit, DEPT. Z80601, HarriSburg, PA 171Z8-0601
Phone (717) 737-6505. S.. paga 5 of the bookl.t ~In.tructlon. 'or Inherltanc. Tax Return far. Ra.ldant
OecadantR (REV-1501) far an explanation of ~lnl.tratlv.lY correctabla arrar..
DISCOUNTI
If any tax due Is paid ..lthln tt'tre. (3) caland.,. .onth. afhr tM decedent'. daath, a flve percent CS;()
dl.count of the ta. P.ld I. .Ilow.d.
PENAL TVI
The 15~ tax .-na.ty non-plrtlclpatlon penalty I. co~t.d on the tot.l of the ta. and Int.r.st .......d, and not
paid bafor. Janu.ry 18, 1996, the flr.t day after thl and of the t.. aan..ty p.rIod. Thl. non-participation
penalty I, 8pP1.lebla In the .... .ann.,. end In the the .... tI.. period as YOU would app..1 the tax and Intarut
that h.. bean a.....ad a. Indicated on thl. notlc..
INTEREST I
Int.r..t .. charged beglmlng with flrlt day of d.llnquency, 0,. nln. (9) aonth. and OM (1) day
fr~ the d.t. of death, to the date af paysant. Tax.. which bee..e d.llnquent be far. January I, 193Z
baar Int.r..t at the ,..t. of .1. C6~) perc.nt per annu. c.lculated at . dally rat. af .000164.
All t.... which beea.. d.llnquent on or .ft.r January I, 193Z will bear Inter..t at a r.ta which ..III vary fro.
calandar y..r to calend.r yaar with that rat. announced by the PA D.partsant of R.venue. Thl appllcabl.
Int.r..t rat.1 for 198Z through 1997 ar"
Vur Interelt Rat. Dally Int.r..t ractor V.ar Int.rut Rat. Dally Int.r..t Factar
1982 20X .000548 1937 'X .0002"7
1933 lOX .ooooa I'U-.... llX .000301
I... llX .000101 ...2 OX .000247
1985 UX . DOO1S6 199]-1994 n .000192
I... lOX .00D27lt 1"5-1"7 'X .0002,.7
nlnt.,.ut .. calculated al fallow'l
INTEREST = BALANCE OF TAX UNPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hatlc. Ilsued .ft.r the ta. beco... delinquent will r.flect an Intar..t calculation to fifteen CIS) day.
beyond the data of the all.'leant. If pav-ant I. aada .ft.r the Int.r..t caaputatlon data ~ on the
Notlca, eddltlonel Int.r.lt au.t be calculat~.
r ( \/ /'1
I) /,
COMMONWEALTM OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
~~~
'itJ.'
BUREAU OF INDIVIDUAL TAXES
IHll[RIlAH([ fAIt DiviSION
D[Pf, :aOIlOl
liARkISlURG. PA 11I:.-0bOI
'''.hlt'' lit 111.1,.
TERESA A MACLAY
2240 PlNETOWN RD
LEWISBERRY PA 17339
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-31-97
FISCHER
03-14-96
21 96-0337
CUMBERLAND
96126696
M
VIRGINIA
Anount R."l Ued
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE: To insure prop.r credit to your .ccDunt, sub..!t the upper portion of this forn with your t.x p.y...nt.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
Rifv:i60-j-EX--AFfi-foi-:97i-------..M--iNifERir-ANCif-iAX--sTiifEHifNi-CiF-AC-Couiif--M-..---------------------
ESTATE OF FISCHER VIRGINIA M FILE NO. 21 96-0337 ACN 96126696 DATE 03-31-97
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SNDWN BELOW
IS A SUMMARY OF TNE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND. IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-28-97
PRINCIPAL TAX DUE: .00
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
o
e,
,;.,.:
LL
t..
~...d
.:~ :3
_'V
.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
,00
.00
INTEREST AND PEN.
TOTAL DUE
.00
. IF PAID AFTER THIS DATE. SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS LESS THAN SI.
NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI.
YOU MAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PAV"ENT:
Detach the top portion of this Notlc. and sub.it with your pay.ent .ade payable to the na.. and addr..s
printed on the rev.r.e .Ide,
If RESIDENT DECEDENT luk. check or .on.y order paY8ble to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT .al<o checl< or .onn order payable to: COHHONWEAL TH OF PENNSYLVANIA.
REFUND (CRll A refund of . ta. cr.dlt. which wa. not r.que.ted on the Ta. Return. oay be r.que.ted by co.pl.tlng an
-Application for R.fund of Penn.ylvanla Inheritance and E.tat. Ta.- (R[V.1313). Application. ar. avallabl. at
the Offlc. of the R.gl.t.r of Will.. any of the 23 R.v.nu. Di.trict Off Ie.. or fro. the D.part..nt'. 2~.hour
answ.rlng s.rvlce nu.b.rs for for.s ord.ring: In P.nnsylvania l.aOO.362.20~0, outsld. P.nnsYlvania
and within local Harrisburg ar.a (111) 181.809~, TOO' (111) 112.2252 (H.arlng lapair.d only).
REPLV TO: Du..tlons r.gardlng .rrors contained on this notic. .hould b. addr.s.ed to: PA Depart.ent of Revenu.. Bur.au
of Individual Ta.es, ATTN: Post Asses...nt R.vl.w Unit, Dept. 280601, Harrisburg, PA 17128.0601, phon.
(1111 181.6S0S.
DISCOUNT:
If any ta. due Is paid within three (3) calendar eonth. after the dec.dent's death, a flv. perc.nt (5~1 di.count
of the tax paid I. .llow.d,
PENALTV:
The 15~ tax aanesty non.particlpatlon penalty Is co.put.d on the total of the tax and Int.rlst as'I...d, and not
paid blfor. January 18, 1996, the flr.t day aft.r the end of the t.. .eno.ty period.
INTEREST:
lnt.r..t I. charg.d beginning with flr.t day of d.llnquency. or nln. (9) eonth. .nd on. (I) day fro. the data of
death, to the data of pay..nt. T.... which b.ca.. d.llnquent before January I, 1982 b.ar int.r..t at the rat. of
sl. {6XI p.rc.nt p.r annul calculated at a dally rata of .00016~. All t.... which b.c... d.llnqu.nt on and aftar
January 1, 1982 will baar inter..t at a rato which will vary frol cal.ndar y.ar to cal.ndar year with that rat.
announc.d by the PA D.part..nt of Rlvenul. Th. appllcabl. Int.r.st r.t.s for 1982 through 1991 ar.:
V.ar Intor..t Rat. Dally Inter..t Factor
Vo.r
Int.,..t Rat.
Dally Int.r..t Factor
1982 ZOX .000S48 1981 .. .000241
1983 16X .000438 1988.1991 llX .000301
198~ 11~ .000301 1992 9:1. .000241
1985 UX .000356 ICJCJ3.1994 " .000192
1986 \.Z .000214 1995-1991 'Z .000241
ulnt.r..t I. calculat.d a. followll
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlc. I.suod aft.r the taM b.co." d.linquent will r.fl.ct an Intoro.t calculation to flft.on (IS) day.
b.yond the data of the a....s.ont. If pay..nt Is .ad. aft.r the tntorost co.putatlon data sho~n on the
Hotlc.. additional Int.r.st .ust b. calculated.
PAY"ENT I
D.tach the top portion of thl. Notlc. and sub.lt with your pay.ent .ade payabl. to the na.. and addr.ss
prlntad on tha ravar.a slda.
.. "aka check or .onay ordlr payabl' tot REGISTER OF WILLS, AGENT.
REFUND (CR): A refund of . ta~ crldlt, which was not rlquest.d on tha Ta~ Raturn. .ay ba raquasted by co.platlng an
"Application for Rafund of P.nn.ylvanla Inharltance and E.tata ta~" (REV.I1I1I. Application. are avallabl. at
the Offlca of the Ragl.t.r of Wills, any of the 21 Rav.nua District Offlcas or fro' tha Dlpart..nt's 24.hour
an.warlng .ervlc. nu.bar. for for.. ordarlng: In Plnn.ylvanla 1.800.3b2.20S0, out.ld. Pannsylvanla
and within local Harrl.burg ar.a (717) 787.80~4, TOOl (717) 772-2252 (Haarlng I.palr.d only).
REPLV TO:
Que.tlon. ragardlng arror. contaln.d on thl. notice .hould b. addr....d to: PA Dapart..nt of Aev.nua, Burlau
of Individual la~a', ATTNI Po.t A.......nt R.vl.w Unit, Dapt. 280601, Harrl.burg, PA 17128.0601, Phon.
e7171 781.6505.
DISCOUNT:
If any ta~ due I. paid within thr.. (]) calandar lonth. after the d.c.d.nt'. d.ath, a flva perc.nt (5~) dl.count
of tha taM paid I. allow.d.
PENALTY I
Tha IS~ tax .an..ty non.partlclpatlon panalty I. coaput.d on the tot.l of the tax and Intara.t .......d, and not
plld b.for. Jlnuary 18, 1996, the flr.t day after the end of tha tax aln..ty p.rlod.
IHTEREST:
tntara.t II chargad bag Inning with flr.t day of d.llnquancy or nine (91 lonth. and ana (II day fro. the data of
daath to tha date of paY'lnt. Taxa. which baca'l d.llnquant before January I. 1982 bear Intarl.t at tha rat. of
.IM (6~) parclnt per annul calculatad at a dally rate of .000164. All taxa. which b.ca.e dallnquant on and aftar
January I, 1~82 will baar Inter..t at a rat. which will vary fro' calendar y.ar to calandar year with that r.ta
announcad by the PA Dlpart.ant of Ravanu.. Tha appllcabl' Intar..t rlt.. for 1982 through 1997 are:
Vear Int.ra.t Rata Dally Int.r.st Factor
V.ar
Intar..t Rata
Dally Interast F.ctor
198Z ZO~ .000548 1987 .~ .000247
19U 16~ .000418 1988.1991 117- .000101
1~84 1l~ .COOlOI 1992 .~ .000247
1~8S U~ .000lS6 1993.1994 I~ .000192
1986 In .000274 1995.1997 .~ .000247
-.Int.r..t I. calcul.t.d .. follow.:
INTEREST = BALANCE OF TAX UNPAIO X NUNBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Hotlca I..uad .ftar thl tl~ baco... dallnqu.nt will raftect an Intere.t calculation to flftaan (IS) dayI
beyond thl data of the a.......nt. If pay..nt I. .ade aftar thl Intera.t cOIPut.tlon datI shown on thl
Hotlc., additional Int.r.st .ust bl calculated.
BUREAU OF INDIVIDUAL TAXES
IHI4lRIlAHC[ UIl. DIVISION
DLPI. 1801101
IlARRISBURC, PA IIl~a-ObOI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
JOINTLY HELD OR TRUST ASSETS
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
r~~
~Jf!/i:l!-
C~/
III.al.U ar, Itl.'"
03-31-97
FISCHER
03- [f,-96
21 96-0337
CUMBERLAND
271-IB-0521
96126696
VIRGINIA M
TERESA A MACLAY
2240 PlNETOWN RD
LEWISBERRY
AIIlount Renit hd
I
r
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PA 17339-0000
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
----------------------------------------------------------------------------------------------------------------
REV-1604 EX AFP (03-97)
.. INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ..
DATE 03-31-97
ESTATE OF FISCHER
VIRGINIA M DATE OF DEATH 03-14-96
COUNTY
CUMBERLAND
FILE NO. 21 96-0337
ADJUSTMENT BASED ON:
S,S/D.C. NO. 271-18-0521
ADMINISTRATIVE CORRECTION
JOINT OR TRUST ASSET INFORMATION
ACN
96126696
FINANCIAL INSTITUTION: MEMBERS 1ST FEDERAL CU
ACCOUNT NO. 7346-00
TYPE OF ACCOUNT, (X) SAVINGS ( ) CHECKING ( ) TRUST () TIME CERTIFICATE
DATE ESTABLISHED 02-07-85
Account Balance .00 NOTE: TO INSUR~€ROPE~.CREDIT ~O YOUR
Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION
Amount Subject to Tax .00 OF THIS NOTICE WITH YOUR TAX
Debts and Deductions .00 PAYMENT TO THE ~EpISTER OF WILLS
Taxable Amount .00 AT THE ADDRESS S~OWN ABOVE.
Tax Rate X .15 MAKE CHECK OR MckEY ORDER PAYABLE
Tax Due .00 TO: "REGISTER OF. WILLS, AGENT."
TAX CREDITS:
<"
PAYMENT RECEIPT I DISCOUNT (+) AMOUNT PAID
DATE NUMBER !INTEREST/PEN PAID (- )
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE ,00
INTEREST AND PEN. ,00
TOTAL DUE
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIOHAL IHTEREST.
( IF TOTAL DUE IS LESS THAH '1, HO PAYHEHT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRl,
YOU HAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.l
PAYHEHt I
D.tach tha top portion of thl. Hot Ice and sub.lt with your pay.ent .ad. payable to the nft.. and addr."
prlnt.d on the r.v.r.. .Ide.
.._ "ak. check or .on.y order payable to: REGISTER OF WILLS, AGENT.
REFUND (CA)I A refund of . t.x credit, which w.. not r.qu..ted on the t.x R.turn, .ay be requ..ted by co.pletlng .n
"Appllc.tlon for R.fund of Penn.ylvBnl. Inh.rltance and E.t.te ta." (REV-)313). Appllc.tlon. are avallabl. at
the Office of the Aegl.ter of Will., any of the 23 Revenu. DI.trlct Office. or fro. the D.part.ent'. Zit-hour
an...urlng ..rvlce nueber. for for.. orderlngl In penn.vlvanla 1.800-362-Z0S0, out.ld. Penn.ylvanla
and within local Harrisburg .rea Cl11) 781-8094, tOOl Cl11J 772-22S2 Olearing l.palr.d only).
REPL V Tal
aue.tlon. r.gardlng error. cont.lned on thl. notice .hould be addre..ed tal PA aepart.ent of R.venue, Bureau
of Individual ta.e., AttH: Po.t A..e....nt Revl.w Unit, aept. 280601, Harrisburg, PA 17128-0601, Phon.
Cll7J 787-6S05.
DISCOUHt:
If any taM due I. paid within three (3) calendar .onth. aft.r the decedent'. deeth, a flv. p.rcent (S~) dl.count
of the taM paid I. allow.d.
PEHAl TV:
The lSX taM a.ne.ty non.partlclp.tlon p.nalty I. co.put.d on the total of the taM and Int.rl.t .......d, and not
paid before January 18, 1996, the flr.t day aft.r the end of the taM a.ne.ty period.
IHTEREST!
Intere.t I. charged beginning with flr.t day of delinquency or nine (9) .onth. and one (II dey froe the date of
d.ath to the date of pay.ent. Ta..' which blca.e delinquent b.fora January 1, 1982 bear Int.re.t at the rate of
,I. (6~1 perc.nt per annu. calculated at a daily rat. of .000164. All ta.e. which blca.e dlllnqulnt on and aft.r
January I, 1982 will b.ar Int.re.t at a rat. which will vary fro. calendar year to calendar y.ar with that rate
announc.d by the PA Departaent of Revenue. the applicable Int.re.t rate. for 1982 through 1997 are:
V.ar Intere.t Rat. Cally Int.re.t ractor
Vear
Internt Rate
Cally Int.re.t ractor
198Z 20X .000S48 1987 .~ .000247
1983 16;( .000438 1988-1991 11;( .000301
1984 11;( .000301 1992 .~ .000247
1985 13;( .000356 1993-1994 n .000192
1986 l'~ .000274 1995-1997 9X .000247
"Int.r..t Is calculated .. follow':
INTEREST = DALANtE OF TAX UNPAID X NUNDER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~-Any Hotlc. I..u.d after the tax beco.e. d.llnqu.nt will r.flect an Intere.t calculation to flfte.n {IS1 day.
beyond the data of the a..e....nt. If pay.ent I. .ade aft.r the Inter..t co.put.tlon data .hown on the
Hotlc., additional Inter..t .u.t b. calculated.
. -.
IIV.UPOIII"'1
*'
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEAltH Of PENNSYlVANIA
DEPARTMENT Of REVENUE
BUREAU Of INDIVIDUAL TAXES
DEPT. 280601
HARRIS8\lRG, PI. 7128.01>01
DECEDfNT'S,/'lAME i
,.
t I, .; .
~_...-t-
filE NU,!l'nz " . . '/
.' Il I I
.' '-..:.l.. ,;'( ",' ' !
ACN . - ,~ '-
('/' . . / ..-
I '/' I I....
, I
I Li '.'
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
..
Above-referenced hCN(U) nr... bcinr, adjusted Lo r...rlcct :ero tax due since
th...y hilve b"cl1 rCI.orte,! on the probnte r"turn.
(')0
c c.' \~ .~:Z'
:.
...; _.,e".
",.
C'
^'
I
!>o
....
.l.~ f,; -
.l:>
y. .-
(i i.-J
..-'
I
,
_ PAGE
TAX EXAMINER: -
..._~.__..-.-.......-._---_.-_.._.-.._....- .-.---.---.-- -..--
I.~-_ r;r - / L/
BUREAU OF INDIVIDUAL TAXES
IHtl[RI1AHCE TAl( DIVISION
DEPT. :&0601
tlARRIUURG. PA ,"a-obOl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
TERESA A MACLAY
2240 P!NETOWN RD
LEWlSBERRY PA 17339
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
(' _c
03-31-97
FISCHER
03-14-96
21 96-0337
CUMBERLAND
96126695
AlI'lount Re.,Uted
i~i~'
'~p
1I,.\lUIII" lei.,,,
VIRGINIA M
\
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE: To Insuro propor crodlt to your .ccount. submit tho upp.r portion of this form with your t.. p.ymont,
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
R_EV:i6Cij-Eif-AFii-iO:i:97-j------..ii-iNiiERiifANCif-TAif-sriifEtiENT-CiF-Ac:Couiif--ii..---------------------
ESTATE OF FISCHER VIRGINIA M FILE NO. 21 96-0337 ACN 96126695 DATE 03-31-97
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE, SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE. AND. IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT: 03-2B-97
PRINCIPAL TAX DUE, ,00
PAYMENTS (TAX CREDITS):
DISCOUNT (+)
INTEREST/PEN PAID (-)
PAYMENT
DATE
RECEIPT
NUMBER
1'-'
...~;
1:.
,-
AMOUNT PAID
TOTAL TAX CREDIT
, ~ i
00
BALANCE OF TAX DUE
INTEREST AND PEN.
'1._
u:
TOTAL DUE
. IF PAID AFTER THIS DATE. SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1.
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI.
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. I
.00
.00
.00
.00
PAYMENT I
Det.eh the top portion of thl. Notice and ,ubelt with your payeent eade payable to the naee and addre,s
printed on the reverse side.
If RESIDENT DECEDENT e8ke chack or eoney order paY8ble to: REGISTER Of WILLS, AGENT.
If NON.RESIDENT DECEDENT e8ke chiCk or eonlY ordu payable to: COHHONWEAL TH OF PENNSYLVANIA.
REFUND (CR): A refund of a t8. cr.dlt, which was not r.qu.sted on the le. R.turn, aay be requested by eo.pl.tlng an
~Appllc.tlon for R.fund of P'Nlsylvanle Inh.rit8nce 8nd Estate Ta.~ (REV-I1Il). Applications 8re aveilabla at
the Office of the R.gI.t.r of Will., eny of the 21 R.v.nue DI.trlct OffiCI' or fro. the D.part.ent'. 24-hour
8nsw.rlng ..rvlc. nu.bar. for for.s ord.rlng: In P.nnsylv8nia 1-800-]62-Z0S0, outside r.nnsylvanl8
and within local Harrisburg area (717) 787-8094, TOOl (717) 77Z-ZZSZ Wearing I.palred only).
REPLV TOI Qu.stlon. r.gardlng errors contained on this notice should be addres,ad to: PA Dlpart.ant of Ravanua, 8ur.eu
of Individual Te..., ATTH: Post Assess..nt Reviaw Unit, Dapt. 280601, HarriSburg, PA 17128-0601, phon.
17ln 787-6S0S.
DISCOUNT:
If any ta. dua I. peld within thr.a (3) calander .onths aft.r the decedent'. death, a five parc.nt (S~) discount
of the tax paid I. allowad.
PENALTYI
The IS~ tax a.n..ty non-participation penalty Is coeputed on the total of the ta. end Int.r..t a...s.ad, and not
paid be for. January 18, 1996, the flr.t day 8ft.r the end of the te. a.na.ty p.rlod.
INTEREST I
Inter..t Is charg.d beginning with flr.t day of dellnquancy, or nln. 19) .onth. and one (11 day fro. tha data of
daath, to the date of pay.ant. Ta.a. which bac8.a dallnquent bafor. J8nuary 1, 1982 b.ar Int.re.t at the rata of
.i. (6~) p.rcent par 8nnu. eelculat.d at e dally reta of .000164. All te.e. which b.ca.. d'llnqu.nt on end aft.r
Janu.ry I, 1982 will b.ar Int.rast at a rata which will vary fr08 calandar y.ar to calandar y.ar with that rat.
announcad by the PA Daperteant of R.vanua. Tha appllcabla Int.r.st rat.s for 1982 through 1997 ar.:
Vaar Int.r..t Rat. Dally Intarl.t ractor
Vaar
Internt Rata
Oally Int.r.st ractor
1982 20l .000S48 1967 .% .000247
1983 16i1: .000438 1986-1991 11~ .000301
1984 llil: .000101 1992 .% .000247
1985 UiI: .00nS6 1993-1994 7% .000192
1986 IU .000274 1995-1997 .% .000247
--Int.r..t Is calculatad .. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. Issuad aftar the tax baco.a. dallnquant will raflact an Inl.r..t calculation to flftaan CIS) days
b.yond tha data of tha a..ess..nt. If pay.ant Is ead. aftar thl Intarest coaputatlon data shown on the
Notlc., additional lnt.r.st ault b. calculatad.
I :; ~ n {J / J
BUREAU OF INOIVIDUAL TAXES
INltlRIUHCl TAX DIVISION
DlPl. ::aObol
IlAAA1SBUWG. I'" IIl;,a.OltDI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
or DEDUCTIONS AND ASSESSHENT OF TAX
LUTHER E MILSPAW JR
130 STATE ST
PO BOX 346
HBG PA 17108
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
r
04-07-97
FISCIlER
03-14-96
21 96-0337
CUMBERLAND
101
Anou"t R.nt H.d
.
(/
U..lht IIIIf IIl.tll
VlRGItHA
M
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEV:is4"i"Eif-"Fi>uiCi3':97riiiii'-icEuliTYtiHEiiiTANCE"i'-"x-iiPPRAiSEtlEiir;-,\L.i.-owANcE-oliuu-------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FISCHER VIRGINIA M FILE NO. 21 96-0337 ACN 101 DATE 04-07-97
If an assessment was issued previously, lines 14, IS and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date_
ASSESSMENT OF TAX:
15. Anou"t of Lin. 14 at Spousal rat. (IS)
16. Anount of lin. 14 taxable at Lin..I/Class A rat. (16)
17. Anount of Lina 14 taxabl. at Coll.t.ral/Class 8 rat. (17)
18. Principal Tax Due
TAX CREDITS:
PAYHENT
DATE
09-10-96
09-10-96
12-12-96
TAX RETURN WAS: I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. (Schedule A) 11)
2. Stocks and Bonds (Schedule OJ (2)
3. Closely Held stock/Partnership Interast CSchedule C) (3)
4. Hartg.gas/Nota. Raceivable ISchedule OJ (41
5. Cash/Sank Oeposits/Hisc. Personal Property (Schedule E) (5)
&, Jointly Owned Property (Schedule f) 1&)
7. Transfers (Schedule G) (7)
8. Tohl Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Hisc. Expenses (Schedule H) (9)
10. Debts/Hortg.ge Liabilities/Liens ISchedule IJ (10)
11. Total Deductions
12. Net V.1ue of Tax Return
13. Charit.ble/Govarnnental aeqUests (Schedule J)
14. Het Velue of Estate Subject to Tax
NOTE:
RECEIPT
NUHBER
AA146714
AA146713
AAl84955
DISCOUNT I')
INTEREST/PEN PAID 1-)
,00
.00
.00
CHANGED
81.000.00
4,884,51
,00
.00
.00
14,784.33
.00
(8)
14,664.91
10.012.99
Ill)
112)
1131
114)
.00 X ,00=
75.990.94 X ,06=
.00 X ,15=
118)
AHOUNT PAID
52.29
253.84
4.253.33
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
HOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
hx paynent.
100,668.84
?4.677 QO
75,990.94
.00
75.990.94
.00
4.559.46
.00
4,559.46
4,559,46
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATIDN OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LESS THAN 'I, ND PAYHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIDNS.)
("",,")
c: ,. "
I
~
r:
Ui
RESERV.TIDH, E.t.t.. of d.,.d.nt. dying on or b.for. D.c..b.r I'. I'" -- If .ny fut.r. Int.r..t In tho ..t.t. I. tran.f.rr.d
In po.....lon Dr .njoy..nt to CI... . (,oll.t.r.I' ....'Icl.rl.. of tho d.,.d.nt .ft.r tho .,plr.tlon of .ny ..t.t. for
III. or for y..r.. tho co..on...lth h.r.by .,pr...IY r...r..' tho right to .ppr.I.. .nd ...... tr.n.f.r Inh.rlt.nc. T.'.'
et the lewful Clell B (collet.ral) rat. on any ,uch future Inter.,t.
PURPOSE Of
HOTtCE:
PAYMENT:
REFUND (CR):
To fulllll tho r...lr...nt. of s.,tlon 'I" of tho Inh.rlt.n,. .nd E.t.t. T., 'ct. .,t 'I of "". I"~ P.S.
SecUon 91ftQ).
D.t.ch tho top portion of thl. Hotl,. .nd .ub.lt .Ith your p.y..nt to tho R.gl.t.r of Will. prlnt.d on tho r...r.. .Id..
u"ake cheek or Boney order peyabl. to: REGISTER OF MILLS, AGENT
. r.lund 01 . t., cr.dlt. .hl,h ... not r.ou..t.d on tho T.. R.turn. ..y b. r.ou..t.d by co.pl.tlng .n "'ppll,.tlon
for R.fund of p.nn.yl..nl. Inh.rlt.nc. .nd E.t.t. T.." (REV-I'I". ,ppll,.tlon. .r. ...Il.bl. .t th.Dfflc.
of tho R.gl.t.r of Will.. any of tho " R...nu. DI.trlct Dlflc... or by c.lllng tho .p.cl.1 ,'-hour
.n...rlng ..r.I,. nu.b.r. for lor.. ord.rlngl In pann.yl..nl. I-"'-S.'-"'" out.ld. p.nn,YI..nl. .nd
within local Harrllburg ar.a (111) 181-8094, TOOl (1.') l1Z.ZZSZ (Hearing I.palr.d Only).
D.JECTIDHSI 'ny p.rty In Int.r..t not ..tl.ll.d .Ith tho .ppr.I....nt. .llo..n'. Dr dl..llo..nc. of d.ductlon.. or ........nt
01 t.. (Including dl.count or Int.r.'" .. .ho.n on thl. Hotlc. .u.t obj.ct .Ithln .I.ty ,." d.y. of r.c.lpt of
this Notice by:
AD"IN
ISTRATtYE
CORRECTIONS:
DISCOUNT:
PENAl1Vl
INtEREST:
__.rltt.n pro...t to tho P' D.p.rt..nt of R...nue. .o.rd 01 .pp..I.. D.pt. ,el.'I. H.rrl.bUrg. P' l'l,e-I"I. OR
__.l.ctlon to h... tho ..tt.r d.t.,.ln.d .t .udlt 01 tho .cco.nt of tho p.r.on.1 r.pr...nt.tl... OR
~.epp.al to the Orphan,' Court.
..ctu.1 .rror. dl.co..r.d on thl. ........nt .hould b. .ddr....d In .rltlng tOI P' D.p.rt..nt of R...nu..
eur." of Indl.ldu.' T.'.', 'TTHI Po.t ........nt R..I.. Unit. D.pt. ,e..gl. H.rrl.burg. P' 1'I,e-'.'1
phona (1111 lel-."S, S.. p.g. . of tho bookl.t "In..ructlon. for Inh.rlt.nc. T.. R.turn for. R..ld.nt
Oec.dlnt~ (REV.ISOl) for an ._planatlon of adBinlltratlvalY correctable errorl.
II anY'.' duo I. p.ld .I.hln th'.. (S, c.l.nd.r .onth' .ft.r tho d.c.d.nt'. d..th. . fl.. p.rc.nt ,.X' dl.count of
the ta_ paid il allow.d.
Th. I'X t.. .an..'y non-p.rtlclp.tlon p.n.lty I. co.put.d on tho to'.l of tho ... .nd Int.r..t .......d. .nd not
p.ld b.for. Janu.ry Ie. I.... tho flr.t d.y .ft.r tho .nd of tho ... ..n..ty p.rlod. Ihl. non-p.rtlclp.tlon
p.n.lty I. .pp..I.bl. In tho .... ..nn.r .nd In tho tho .... tl.. p.rlod .. yOU .ould .pp..1 tho ... .nd Int.r..t
that hll b..n a'le,l.d as Indlcat.d on this notice.
Int.r..t I. ch.rg.d b.glnnlng .Ith flr.t d.y of d.llnou.ncY. or nln. (., .on'h. .nd on. (I' d.y fro. tho d.t. of
d..th. to tho d.t. of p.y..nt. ..... .hlch b.c... d.llnqu.nt b.for. J.nu.ry I. I.e' b..r Int.r..' .. tho r.'. 01
.1. (.XI p.rc.nt p.r .nnu. c.'cu,.t.d .t . d.lly r.t. of ....,.,, '11 t.... .hlch b.c... d.llnou.nt on .nd .ft.r
J.nu.ry 1. 1.e' .111 b..r In..r..t .t . r.t. .hlch .111 ..ry fro. c.l.nd.r y..r to c.l.nd.r y..r .Ith th.t r.t.
.nnoun,.d by tho P' D.p.rt..nt of R...nu.. Th. oopllc.bl. Int.r..t r.t.. for I'" through 1..1 .r.,
'!!!! Internt Ret. DallY Int.rnt rActor !!!! Int.rolt RIIt. DAlly Internt rAdar
naz ZOX .000548 .987 OX .OODZU
19U 16X .000411 1'88."9' llX .00nOl
1914 l1X .000301 19IJZ 'X .OODZU
IIJ8S lSX .000350& 1993.1994 n .00019Z
1986 lO:C .000Z74 19950.1997 .X ,OOOl,,7
..~Int".lt h ulculated .. follawl:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. l....d .ft.r tho t.. b.CO..' d.llnqu.nt .111 r.fl.ct .n Int.r..t c.lcul.tlon to fllt..n (1.1 d.y,
b.Yond tho d.t. of tho ........nt. II p.y..nt 1. ..d. .ft.r tho Int.r..t co.p.t.tlon d.t. .hown on tho
Hotlce, addltlonll lntarest .u,t b. calculated.
/5- t;'J.IY
BUREAU OF INDIVIDUAL TAKES
IMl[RIfAlfC[ JAil DJYISIOlf
DlPf, l80601
HAR,flSBURC. PA 111:8.0bOl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
('.
~*,
11'.:'11"'''111.111
LUTHER E MILSPAW JR
130 STATE ST
PO BOX 346
HBG PA 17108
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
VIRGINIA M
04-07-97
FISCHER
03-14-96
21 96-0337
CUMBERLAND
101
f-
I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
"'"ount R....i tt.d
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE. To Insu.. p,op.. C..dlt to you. .ccount, sub.lt tho uPP.' po.tlon of this fo.. with you. t.. P.Y..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-\i:i 6'ifj.Eit.A Fi'-.ioj.:97Y._._.-.ii.-.INiiERll:ANCE.. Tiiit"sriiiEHENT"O-F-ii'i:"co[iiii-...i.u_._._....._........
ESTATE OF FISCHER VIRGINIA M FILE NO.21 96-0337 ACN 101 DATE 04.07-97
THIS STATE HE NT IS PROVIDED TO ADVISE OF TNE CURRENT STATUS OF THE STATED ACN IN TNE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF TNE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 03-31-97
PRINCIPAL TAX DUE, 4.559.46
PAYMENTS (TAX CREDITS),
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (- )
09-10-96 AA146714 ,00 52.29
09-10-96 AA146713 ,00 253,84
12-12-96 AA184955 ,00 4.253,33
,.
c::;..
TOTAL TAX CREDIT
BALANCE OF TAX DUE
4,559.46
.00
-.
GO
INTEREST AND PEN.
.00
.00
· IF PAID AFTER TNIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST,
I IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI,
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FORH FOR INSTRUCTIONS, I
TOTAL DUE
PAY"ENT:
Detach the lop portion of this Notice and lub.ll with your pay.ant .ade payable to Ihe na.e end addrels
printed on the roverla side,
If REStDENT DECEDENT _ako check or .oney order payable to: REGISTER OF WILLS, AGENT.
If NON-R[SIOEHT DECEDENt _akg choCk or .oney order payablo to: COHHONWEALTH OF PENNSYLVANIA,
REfUND (CR)I A refund of a taM credit, which wal not requeltod on the TaM Return, _ay b. requested by co.plotlng an
"Application for Refund of Pennlylvanle Inherltanc. and Eltato ta_~ (REV-ll13). Appllcallons are aVlllable at
the Office of the Rlglsler of Willi, any of the Z3 Revenuo District Offlcos or fra. the OIPart.ent's l4.hour
anlwerlng servlco nu.berl for foral ordering: In Pennsylvania l-aOO-36Z.Z05o, outllde PennsYlvania
and within local Harrisburg area (717) 787.aO'4, tonl (17) 71Z.Zl5Z Bllarlng I.palred onlY).
REPLY TO: Oue,tlonl regarding orrars cantalned on this notlco should bo addro,sed to: PA Oepart.ent of Revenue, Bureau
of Individual Ta.el, ATTN: Post Allols.ent Review Unit, Dept. Z&0601, Harrllburg, PA 171za.06ol, phono
(711) 187"6S0S,
DISCOUNT:
If any tlx duo II paid within three (3) calendar eonthl after Ihe decedent's death, a five percent (S~) dllcount
of tho ta_ paid II allowed,
PEHAl TV:
The lS~ ta_ a.nesty non.partlcipation penalty I, co.put.d on the total of the ta_ and Interest alsolsed, Ind not
pald befo-e January 18, 1996, the first day after the end of the tax aenosty periOd.
INTEREST I
Intere,t II charged boglnnlng wlth flr,t day of dellnquoncy, ar nine (9) eonlhl and one (1) day fro_ the date of
delth, ta the date af pay.ent. Ta.., which beca.e delinquent bofore January I, 198Z bear Interelt at tho rate of
Ilx (6~) percent per annu_ calculated at a dally rate of ,0001&4. All ta.ol whiCh beca.e dollnquont on and after
January 1, 19&Z will bear Interolt at a rate which will vary frO. calendar ylar to calendlr year with that rite
announced by tho PA nepart.ent of Revenue, Tho applicable interest ratel for 19aZ through 1997 aret
Vur
Interost Rate Dally tnterest factor
Vear
Interut Ratl
Dally tnllrelt factor
198> ZOX ,0005048 1987 OX .000l47
1981 161C ,D004!8 1988.1991 11~ .000301
1914 l1X ,000301 1991 'X ,OOOZ,,7
1985 13;( , D003S6 1993"1994 n ,OOOl9Z
1916 10;( .000174 19950-1997 OX .OOOZU
~~tnterelt Is cllculated .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notice Illued after the ta. beco.es delinquent will r.flect an Intorest calculation to f'ft.en (IS) days
beyond the date of the aIIISI.Ont. If pay.ent Is _ado aftor the Inler.,t co.putation date Ihown on the
Notice, additional Inter.,t .Ult be calculalld,
z
o
i=
c(
~~
::E
o
(.)
,N-lIOOU.I'''1 ~~~
tot-lMONW~Yl'VANlA
OCPAR'M[NT or R[V(Nue
[)Cpr 1f1OOO1
HARRISUURO PA 111]1\(1001
D[CIO(NrS "4/r.Il (lAST. rillS'. AAOt.litlU![ 1"1'~JIM .~. Lb.. I. ""..~.......
) [; .q?; -/If
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
...
Z
W
o
W
(J
W
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FI SCIIER,
v
OfflClALUSlQfl.V
..i'ii:EHliMOER--.-..-.-.-.-....--..........--.......
2196 0337
toMH(.t't
"....
'U"'II
SOCIAL S{'CUHlfr NUt.4IIA
r gill
OAIlOf OOIH
o 3 II 4 II 9 9 (,
OAllOf blHIH
.2 7 I -I 8 -0 5 2
(If AN\lCNl[ISUR'lM1tO SP0051'S "NA[ (lAST, FI!lSl, AAOMlOllt( .NIIIAl.I
a
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o 1.0IlgonalR.IUIn IXJ ~ SLWien>.nIalR.I~n 03 RcmaroerR.lwn 1...........011.'>121
o 4 limdedEstale 0 4a FlJluI8 Itll~esl Compt'Ol'nrso loi.ll.II4Nh". 11.1112) 0 5 Fedcfal Esble Tu Ralum Re<JJlled
06 _I DoedTeslal. _.......1 07 Oece<lenlM:.nlaonedalN"ll Tru'I.........''''''1 _ 8 TDIaI Number 01 Sal. DeposIt Boxes
09 LI'!lalooProceeds Recen/ed 0 10 SpoosaIP"'.,tyC'eUtl...............II.n"....'.'~1 0 ItElecbonI0IaxWldelSec91tJ{A)I_SdlDI
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
UAI.lE COMtUI( Mo\lUlG AOOH[SS
Luther E. Mils aw Jr. Es nile 130 Slalc Streel
FIRM/lAME (....~.l
MILSPAW & BESIIORE
TElEPHONE NUMBER
717 36'()78 I
1. Real E'lal. (SdlOOJIe A)
~. Sloe., lllld Bonds (ScIIOO.Jle OJ
3 CkJse/y Held CO'l"lo'aloo. ParIr.et,,,,, 01 SoIe-P,,,,.IOI,hp
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i=
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....
ii:
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(J
W
c::
4. Mortgages & Noles ROCen/abIe (Sche<L1e 01
5. Ca,h. Bank Oeposll' & MIscellaneous POISonat PU:POlty
(SdlOOJIe E)
6 Joontly o.ned Pr~ (SdlOOJIe F)
7. Intel-VIVOS T,ansl", & Mlsc:ellaneou. Non.Prcbal. P'llpO'ly
(Schedule G OIL)
8. Total G,o.. Assets (101aI Lnas 1-7)
9 FUIlOIal Expenses & Mn,""I,alNe Cosl, (SdlOOJIe H)
10. 0001, of _I. Mortgage Uabol.l.... & loens (Schedule I)
II 5 10 2 II 9
9
:;OCW Sf. ClIHHY Nl./M!{ II
THIS RUURH MUST DE FILED IN DUPUCAfE WIJH THE
REGISTER OF WILLS
P.O. Do.~ 946
f1arrisbnr.
PA
17 JllS-Q946
(1)
I~)
P)
(4)
(5)
16)
17)
OfflCW, USE OM. y
.
I
6,833.50
.
I
.
.
.
(B) 6 8
,3 5 '7 ~ 2 oJ
.
(9)
(fO)
.
11. Total D.ducUon. (IDIaIUnes 9& 10) (11) ..
(14)
......
. 3 5 7 . 2 oJ
,
5 oJ 7 6 :. 2 6
. . ,'"
;..
5 7 6 .. 2 6
'. .
,
12. Net V.lu. of E,tate (line 8 m~", line 11) (I~)
13. Ch.lllab1elllldGov.IOmOlllal ~lslSec 9113 T,usl, fOl.h~h anelecloolD lax has nol been (13) ,
made (SchedJIe J)
14. Nel v.ru. Subject to Tu (line 12 mll\US line 13)
15. Am""", .,Ine 14laxable
ellhespoo.nallaxrale . .
See inslruchoflS on reverse side fOf,aw'lC3ble pefcenlage
16 AmounlDfline 14laxable ... . .. 5 4 7 6 2 6
a16% rale J,
17. Amounl DIIne 14laxable
a115% ,al.
18. Tu Du.
19.
.
X .0
(15)
X 06
X 15
(16)
(17)
(fB).
!~
. .i? 2 .8,;5 :~...j
19348
DATE \
'1 \ L., "\'6
DATE If( /qr;
l, I
171llS.(}946
'.... ",
'0 "."-
IF! --
.,.,. ~
(f! a-
t":
N
:5
-,
0 '-' _t:
u ~ a.~ ~5
wo:: P-
o:: ()C;
'"
Decedent's Com lete Addross:
SIRllT AlJORlSS .
Messiah Villa !e
lUll Ml. Allen Drh'e
illY
Mechanic.bur '
51All
I'A
l'"
111155
Tax Payments and Credits:
1 Tax Due (page 1 Une1B)
2. CredilslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
328.58
(I)
TDblCredts (A + B + C) (2)
3.
InteresVPenally if applicable
D.lnterest
E. Penally
46.91
46.91
4.
TobllnleresVPenally (D + E) (3)
II Una 215 geater than lina' + line 3, enler the dfference, This is the OVERPAYMENT.
Check box on Page 1 Une 19 to requDst a relund (4)
Iflina 1 + Une 315 geater than line 2. enter the dlference. This is the TAX DUE. (5)
A. Enter the inl..est on the tax due. (5A)
B. Enter the total 01 L1na 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS. AGENT
328.58
4(,.91
375.49
5.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a Iransfer and: Yes No
a. retain Ihe use or Income 01 Iha property Iransferred; ...........................................................0 00
b. retain Ihp rlghl to designate who shall use the property transferred or its income; ...............0 00
c. retain a raverslonary Interest; or .........................................................................................0 00
d. receive the promise lor tife of either payments. benefits or care? ........................................0 00
2. II death occurred on or belore December 12,1982, did decedent within two years
precading death Iransler property without receiving adequate consideration? If death occurred
after December 12, 1982, did decedent transler property within one year 01 death withoul
receiving adequate consideration? .......... .................................. ........... ....... .................. ............0 00
3. Old decedenl own an -In Irusllo(' or payable upon death bank accounl or security
at his or her death? ..................................................................................................................0 00
4. Old decedenl own an Individual retiremenl accounl, annuity, or other non-probate property? ....0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P.S. ~9116 (a) (1.1) (I) provided lor Ihe reduction ollhe taK rata Imposed on Iha net value 01 translers 10 or lor the usa of the
surviving spouse Irom 6% 103% lor dates 01 death on or after July 1, 1994 and belore January 1, 1995.
72 P.S. ~9116 (a) (1.1) (II) provided lor the reduction ollhe rale Imposed on the net value ollranslers to or lor Ihe use ollhe surviving
spouse Irom 3% to 0% lor dates 01 death on or after January 1, 1995. The statute does not exempt a transler to a surviving spouse
from lax, and Ihe statutory requirements lor disclosure 01 assels and filing a tax return are still applicable even If Ihe surviving spouse
Is Ihe only beneficiary.
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995 - Please answer the following queslion by placing an ",('In Ihe
approprlale space.
Old Ihe decedDnl ere ale a Irust or similar arrangement which Is soley lor the surviving spouse's benellt lor his or her entire
IIletlme? Yea 0 No 00
If you answered yes 10 the above question, Ihe lax on the Irusl or similar arrangement Is postponed untillhe death 01 the second
spouse, al which lime It will be lully laxable atlhe rale(s) applicable 10 the remainder beneficiary(ies). Enter Ihe value 01 Ihe Irusl on
Schedule J, Part II, In order 10 remove il Irom Ihe calculation 01 Ihe lax due in Ihls eslale. You may wish 10 file Schedule 0 In order to
make Ihe election available under Section 9113. If the election Is made, the trust or similar arrangement Is laxed in Ihe estate of Ihe
firsl decedenl spouse, Ihe portion of Ihe trust or similar arrangemenl which benefits Ihe surviving spouse is taxed atlhe zero lax rale.
and the remainder Is laxed atlhe rate(s) applicable 10 the remainder beneficiary(ies). If you choose 10 make Ihe election, you musl
attach Schedule 0 10 a limely-fiIed lax relurn, along wilh Schedule(s) K and/or M in order 10 show Ihe apportionmenl of Iha Irust or
similar arrangemenl between Ihe surviving spouse and Ihe remainder beneficiary(ies).
"'"IlD",,~ .
COIoNOOWEAlTH OF PEllNS~VAlllA
I/HERIT ANCE T A:J. RETURN
SCHEDULE B
STOCKS & BONDS
ESTATE OF
FISCHER Vlmlnla M
All propolly 10lnUy-owntd with right of IUl\'lvo"hlp mUlt b. dlsclolld on Sthldull F.
ITEM
NUMBER
1.
FILE NUMBER
21 96
0337
DESCRIPTION
186 shares of collllllon stock in Cincinnati Bellnl $32.875 per share (dale of dc.1th value)
Cert. Nos. BC69878 and CB116625; CUSIP No. 171870108
VALUE AT DATE
OF DEATH
6,114.75
2.
25 shares of collllllon stock in Cinergy Corp. 01 $28.75 per share (dale of denth value)
Cert. No. ES57684; CUSIP No. 172474108
718.75
TOTAL (Also enler on line 2, Recapitulation) $
(If more space Is needed, Insert additional sheets of the same size)
6 833.50
COMMONWEALTH or PEUNSVlVANIA
DEPARTMENT OF REVENUE
BUREAU or INDIVIDUAL TAXES
DEPT 280601
IlARRI5Uuno, PA 17126.060'
,~:Jt,~
~
NO, AA 2964 4 4 IIFv".m 1""1
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
MILSPAW LUTHER E JR ESQUIRE
130 STATE STREET
POBOX 946
HARRISBURG, PA 17108-0946
101
s:l7~.49
fOlOIt[RE ~
ro.OH[RE
ESTATE INFORMATION:
FilE NUMBER
21-1996-0337
NAME OF DECEDENT ILASTI
F R
DATE OF PAYMENT
7/2 1 /1 998
POSTMARK DATE
7/20/1998
COUNTY
CU
DATE OF DEATH
ssN 271-18-0521
IFlRSTI
1M II
00."
,.
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",.
,"."
',....
'.
.
.
.
.
.
.
. .
S3;7~. ~9
M
'.
? ..
TOTAL AMOUNT PAID
REMARKSM I LsPAW & DE SHORE ATTYs.
RECEIVED BY ,),/1.
MARY C. 1.," '1.5 ,,,,,,,""j //
REGISTER' F WILLS ,<)41,(.t..,
/1;,;;-
J
SEA~HECKII 13293
I.F~'.~II:~ ~tJ:\ '~:/-" \"'J!l.lS
,.-.----..- ---- ----------- ---- ------+---
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.-
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RauJ('.:,
F:t+'..\.. r,'
,', of
, I~
".,:.,)
'98 JUL 21 ..:: :55
CI~'li;
Cum:.."
--" -.. - - .... ...., .~ ~ . -
.
.
~I -q~ '3~'1
. :1
;.:/\
FIRST CLASS
MILSPAW & BESHORE
ATTORNE.yS AT LAW
130 STATt STRCtT
POBox 946
HARRISBURG, PA 17108.0946
'_.~", .
,
--~ ... _..--
"...--
\,
f- UJ
(fJW
rr q
u:: hJ
U
r -- IIRRRISBURG:
~;~1::- PR 17101 A
!!.!.' $1.010 $1.01R $1.010 . :
~.~ $1.0 1 Q .Ir METCR . :
ltl JUI 70 98 __~OB615 :
MAIL
,.
!
.'
f f I ;!
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. '1 ~. )0
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'.
BUREAU OF INDIVIDUAL
."IlMI1ANCL TAlC DiViSION
DlPI. leObOI
IWtRISBUWG, PA 17176-Df,OI
TAXES
NOTICE OF INHERITANCE TAX
APPRAISEHENT. AllOWANCE OR DISAllOWANCE
Dr DEDUCTIONS AND ASSESSHENT OF TAX
LUTHER E MILSPAW
130 STATE ST
PO BOX 946
HARRISBURG
JR ESQ
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-07-1998
FISCHER
03-14-1996
21 96-0337
CUMBERLAND
101
AMount Rellitted
PA 1710B
c'-
'*
",.1"'" liP "'."1
VIRGINIA
M
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEY:is4i-EX--AFiQ09-:97"j"ijoricEno"-YNHEifiT"iicrTAirAPPRAisEHEHr-,--ALLoii"NcE-oRm------m--m
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FISCHER VIRGINIA M FILE NO. 21 96-0337 ACN 101 DATE 09-07-1998
If an assessment was issued previously, lines 14. 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of line 14 taxable at Lineal/Class A rate (16)
17, AMount of Line 14 taxable at Collateral/Class B rate (17)
18. Principal Tax DUe
TAX RETURN WAS: 1 X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. R..I Est.t. (Schedule AI 11)
2. Stocks and Bonds (Schedule OJ (2)
3. Closely Held stock/Partnership Interest (Schedule C) (3)
4. Hortg.ges/Not.s Receivabl. (Schedule DJ (4J
S. CashlBank Oaposlts/Hlsc. Personal Property (Schedule E) (51
6, Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule GI (7)
8. Total Assets
I CNANGED
NO. 01
.00
6.833.50
.00
.00
.00
.00
.00
181
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Hisc, Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule IJ
11. Total Deductions
12. Het Value of Tax Return
13. Charitable/Govern.ental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Het Value of Estat. Subject to Tax
191
1101
1,357,24
.00
1111
1121
1131
1141
NOTE:
.00 X ,00=
81,467.20 X .06=
,00 X .15=
lIBl
TAX CREDITS:
PAYHENT
DATE
09-10-1996
09-10-1996
12-12-1996
DISCOUNT 1+1
INTEREST/PEN PAID '-I
.00
,00
,00
RECEIPT
NUHBER
AA146714
AA146713
AA184955
AHOUNT PAID
52.29
253.84
4,253.33
INTEREST IS CHARGED THROUGH 09-22-199B
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
HOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn Nith your
tax paYllent.
6,833.50
1 .3~7 ;>4
5,476.26
.00
81,467,20
,00
4.888.04
.00
4.888.04
4.559,46
328.58
52,51
381.09
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
1 IF TOTAL DUE IS lESS THAN 11. NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A .'CREDIT" ICR I. YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,l
RtSrRVATlON:
PURPOSE Of
NOTlCEl
PAYNENT I
RtflJ(O (CR):
OIJECTlDHS:
ADttIN
ISTRATlVE
CORRECTIONS:
DISCotltTI
PENALTY!
INTEREST I
. . ~~~:i/~ ( .I
"~
,
(,1:: fJ
"
." ..J
'''I'''
~ -"
Eltltu of dec.d.nts dying on or b.for. Docoabor IZ, 198Z -- U any future int.rest In tho e.tat. II tran,f.rred
In pOII..llon or enJoy.ent to Cln'l B lcollat.ral) baneflelarlol of tho decodent .ft.r tha ..plratlon of eny o.tato for
lU. or for y.ar., the Co..onvealth hor.by ..pr.uty rOI.rvol tho right to appralu end anen transfer Inh.rltnnc:. Ta...
at the lawful Clall B lcollat.ral) rate on any lueh fulure Inter..t,
To fulflll the r.qulr...nts of Soction Z140 of tho Inheritance and hl.to ,._ Act, Act 21 of 19'5, 11Z P,S.
Soction 91~0),
Detach the top portion of this Notice and ,ublllt with your IlIly.ont to tha Reghtor of WlIlt prlnt.d on the rovor.. side,
uHeII. chid< or .oney order payablo tOI REGISTER OF MILLS, AGENT
A r.fund of a tax credit, which wal not requaltod on the Tn. R.turn, .ay be requa.ted by coaplutlng an -Appllcatlon
for R.fund of P~IYJvanll Inheritenco end [state la.~ (R[V.I313), AppJJcatlool ar. avallable at ttMI Office
of the Rugl.ter of Willi, any of the 23 R.v~nue Dlltrict OfflcOI, or by calling tho .poclal 2~-hour
anlwerlng I.rvlc. nueber. for for.. ordering: In P.nnsylvanin 1.800.362-Z0S0, out.ldo Pennlylvnnla and
within local Harrhburg ar.. 11111 187-8094, TOO' (717) 712.2lS2 Ifle.rlng I.palred Ontyl.
Any party In lnt.ro.t not .atllfl.d with tho apprallo..nt, .llowaneo or dllallowancu of d.ductlon., or a...II.ant
of ta. (Including dl.count or Intor.,tl al .hown on thl. Notlco .u.t object within .I.ty t60) day, of rec.lpt of
thh Notieo by:
uW'ritton prot..t to the PA Depart..nt of ROVIlOUU, Baard of App.als, Oopt, 2810Z1, Ilarri'burg, PA 11IZ8-1021, OR
.~.I.ctlon to havo ttMI .attor dotar.lnod at audit of tho account of tho p.rlonal rllpro.entntlvu, OR
--IIPP.nl to ttMI Orphanl' Court.
factual error I dllcoverud on thl. as,oll.ont .hould b. addro"od In writing tOI PA Dopart.ant of R.venu.,
Bureau of Individual Tanl, AUH: po.t An.....nt Rllvlaw Unit, Oept, 280601, ttarrhburg, PA 11128-0601
Phone (117) 181.65005. Seu pago 5 of thl booklot ~Inltructlonl for Inherltanco Ta_ R.turn for a ROlld.nt
Decodent~ CREY.ISOIJ for an o_planatlon of ad.lnl,tratlvely correctable error..
If any ta_ due II paid within throll 131 cnlendar .onthl nftllr tho deced.nt'. death, a flv. p.rcont (5%) dl.count of
the tax paid II allowed,
Tho 15X tax aanelty non.partlclpatlon p.nalty I' coeputed on tho total of the ta. and Intoro.t a'I.I.od, and not
paid beforo January 18, 19'6, the first day nft.r the end of tho t.x a.ne.ty p.riod. Thl. non.particlpatlon
penalty I. npp.alablo In tho .a.o .anner ftnd In the tho .~e tl.e period al you would appoal tho tax and Intere.t
that ha. b.on a.I....d II Indlclt.d on thll notice,
Intor..t Is charged beginning with first day of d.llnquency, or nino (91 .onthl and one (11 day fro. tho dat~ of
doath, to the dat~ of pay.ent. Tax., which bocaeo delinquent boforo January I, 1982 boar Int.r.st at the rat. of
.Ix (6%) porcent per annue calculated at a dally rate 01 ,000164, All tax.. which bllca.o dollnquent on and aftor
Jenuary I, 1982 wUl bOlr Int.rut at a rato which wUI vary fro. calondar year to calondar year with that rat.
announcad by the PA Depart..nl of Rev.nue, Iho applicablo Int.re,t ratol for 198Z through 19~a ar.:
'!!!!; Intere.t Rato Dally Int.r.st Fector ~ Intorolt Rllt. DAllv Intoro.t rnctor
1982 20X ,000548 1'87 'X ,OOOl47
19a3 16X ,000438 19aa.l~'1 IU .000301
1984 11% ,000301 1992 OX ,000241
n8S UX .0003506 1993.19~lt 7i: ,OOOl9Z
1986 role .000214 1995-19~8 'X .00021,7
uJnt.r.,t l. calculatod al folloWl1
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-.Any Notlc. I..ued .ft.r the ta_ boco... d.llnquent will r.flect an Int.r.lt calculation to flft.on 11501 dayl
beyond the date of the allo'I..nt. If payauot is .ade aftar the Intare.t coeputatlon dato lhown on tho
Notlc., additional Int.rnt .u.t be calculated.
PAYHENT:
Detach tho top portion of thl. Hatice and .ubelt with your payaent .ade payable to tho na.e and addre.s
printed on tho roverse .Ide.
If RESIOEHT O[CEO[NT eako check or .0000Y ardor payablo to: REGISTER OF WILLS, AGENT.
If HOH.RESIDEHT DECEDENT .ake check or .onoy ardor payablo to: COHHONWEALTH OF PENNSYLVANIA.
REfUND ICR)l A refund of a t8~ crodlt, which was not requestod on the Ta_ Return, aay b. reque.t.d by co.plotlng an
-APpllcltlon for Rofund of Ponn.ylvanlo Inh.rltance and Estato Ta~~ (REV~1313). Applications are avallablo at
tho Office of the Reglst.r of Wills, any of tho Z3 Rovenue Dl,trlct Offices or froe tho D.parte.ntt. Z4~hoUr
Dnlw.rlng sorvlce nu-b.r. for for.s orderlngl In Pennsylvania 1-800~36Z~ZOSO, outslde P.nnsylvanla
and within local Harrl,burg ar.a (717) 787~8094, TOO' (117) 17Z~Z25Z IHoarlng lepalred only).
REPlV IO:
Questions regarding error. contaln.d on thls notlc. should b. addrolsed to: PA Oepart..nt of Revonu., Bureau
of Individual Taxos, ATTHl Po.t Alsoss.ent Rovl.w Unit, O.pt. Z80&01, Harrisburg, PA 17IZ8~0&01, phono
(711) 781.65050.
D I SCOUHTl
If any ta_ duo Is paid wlthln throe (3) calendar aonthl after the dec.dent's death, a flv. porcent 15~) dllcount
of tho tax plld Is allowod,
PENAL TV I
Tho 15~ tax a~lty non.partlclpatlon ponalty l. co.puted on the total of the tax and Interelt asso.s.d, and not
paid before January 18, 1996, the first day after the ond of tho ta_ aan.lty period.
INTEREST:
Interost Is charg.d beginning with flrlt day of d.llnqu.ncy, or nln. (9) eonths and ono (1) day fro. tho dat~ of
death, to the dlto of pay.ent. Taxe. which beceao dollnquent be for. January 1, 198Z boar Int.rest at the rate of
Ilx (6~) perc.nt per annUl calculated at a dally rat. of .000164. All ta_ol which b.cea. d.llnqu.nt on and after
January 1, 198Z wlll boar intor.st at a rat. which will vary fro. calendar y.ar to cal.ndar year with that rat.
announced by the PA Oopartaent of R.vonoD. The appllcablo Int.r.st ratos for 1982 through 1998 are:
Vlar tntorolt Rato Dally Inter..t factor
V.ar
tnterut Rato
Dally Inter.lt Factor
198Z 2n .0005048 1981 OX .000241
19n 16~ ,000438 1988.1991 11% ,OOOSQI
1984 1lX ,000301 1992 9% .000Z47
1985 lSX ,000356 1993-1994 1% ,OOO19Z
1986 10% .000214 1995~1998 97- .ODOZ47
--Intorost l. calculatod al folloWSI
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.~Any Notlco lSlued lifter tho ta_ b.coe.s d.linquant will rofl.ct an interest calculation to fift..n liS) daYI
beyond the date of tho all.....nt. If payeent is eade after the interest coeputatlon date lhown on tho
Hot Ice, addltlonlll Intero,t aust bo calculaled.