HomeMy WebLinkAbout96-00498
PETITION Hut (inANT OF u:rnms OF ADMINISTnATION
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SIJcial SC'l'uriIY NfJ.
/It.t'l'il\l'd.
1 ','I - Il'l - 1llJ'>1
Ill'l'''II'' lit Will, rll' Ih,
('Il11IlIY 01 ClIl11lH'l'land ill till'
('lJlllllltlll\\l',llth of Pl'lIl1\yl\'illlia
The pClitillll 01 I Ill' Ulllll'l,i~lIl'd 11'\Pl'\.'llully Il'Pll'\l'lll\ Ihill:
YUill' p,lilh,,""(~' "lud.lI mix )'l'a" lIr a~, III 11111", appll!.'~
for leller, of tU.hl1ini~Ir:lliolt
,,___ _~_+_'__ on Ihe l"HlIc of
(d.h.II.; P~'l\Iklll~.ltll'; dur,lllll' ah\l'IllI.I; ,IUlallll'IIlI11lllll,llri
Ih, nhu,," ",""",111.
1),""11",111 lias "umidk" nl "",nh ill __, Cum_herJ.:.'n"____ ,., _ __ __ CUllllly, 1',lIl1sylvnllin. lIilh
h e~ Insl fnmily or p,illdpnl r"si",II", nll_~3.2,,!~It.',,:,!.._I~!l\I1\"lY. Sh IppenRhur~ PA .'
\Southnmpton Townsh [p) tll'l 'Un.'l, 1l11l\1hl'l illhllllllllll.'il'iIIU))
l)e"ell",1I1, Ih,1I _,.!!2.._ y"nrs uf n~e, "k"__ _,____J~,II1,".,lO ,____
(II 1332 Ri tner Highwav ,-,S!!.ll'I,-"-n!'lIIJ.r:g_l'~_J.7..2.5}
, 1996
De"elldelll at death UIIII," property lIilh "slimnte" \nhles ns rulllulIs:
(If domicile" ill I'n.) All per\ullalprup,rty
(If 1101 domidk" ill I'n.) l',rsullnlprop,rlY ill 1',lIl1syhnllin
(If 1101 domidk" ill I'n.) l',rsollnlprop,rlY ill CUllmy
Vnlue of real cMatc in Pcnn~yl\'ania
siruate" a' follows:
$_~.OOO.OO
$
$
$
Peliliou,r_ aFter a proper "arch halL- BS"rlaill," Ihal de"d,nt IeI'I no will an" wns surviv," by
the following 'pou\e (if any) alld heirs:
Nmll, Relalionship Resid,n"
Eleanor H. ZEGER
Lester L. HENDERSON
Lill ie H, LEllNAN
Dmm~t.er
Son
D~111.ghter
1332 Ritner Hwv. Shippensbur~ PA
.68 Hcllvaine Ln, Chambersburg PA
]332 Ritner IIwv, ShiJlMnsbur~ PA
THEREFORE, petitioll,r({) rcsp,,,,fnlly r''IlIcsl(s) the grant of Iell,rs of adminimation in Ih,
appropriate form 10 Ih, undersigner!.
t~J~ . _~K~____
" . '-Lilli(! H._~== ,---__
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g B _Shippensbur~__P.t\.,....l7_25]__,
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In Re E.I.le 01
JIlA C. EJ,I CKElt
To Ihe R.gbl.' 01 Will. 01 IiU3IWcb',lllly, I'.nn.yl,.ni..
The undmigned
21-96-498
R.:NIINl"IA'IIUN
dec....d.
E]eanor H. ZEGEH and Letner I.. IIENIlEHSON. children
01
the .bove dee.denl, he,eby ,.noune.hl the ,Ighlto .dminl'I.' Ihe c.I.I. .nd ,c.pctllully ..khlth.1 Leu." of Admi II I R trn t I nil
LillIe H. LEimAN
WITNESS
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be j..u.d 10
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17th
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day 01
.June
, 1996
U~A.qt~ ~ 'U:,,/lA)
(Sisnalao
1332 Ritner Highway
!;h lpp,,".hllrg PA 17?~7
lAddrm)
-L-E-'-;/&"~/~___'
(Signature)
68 Hcllvaine Lane
Chambersbure PA ]720]
(Add,...)
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PAYMENT I
Oetach the top portion of thl. Hatlc. and lubalt with your pay..nt .ad. payabl. to the n... and addr...
prlntad on the ravar.. ,Ida.
If RESIDENT DECEDENT ..h chack or .onay order payable tal REGISTER OF WILLS, AGENT.
If HQN.RESIDEHT DECEDENT ..lta chack or aonay order payabl. tal COt'lHOHWEAL TH OF PENNSYLVANIA.
All pay..nt. r.calved ,hall ba applied flr.t to any Inter..t which .ay ba due with any r...lndar applied to the tax.
REfUND ICR)a A r.fund of . tax cradlt, which was not raqua.tad on the 'ax Return, ..y ba raqua.tad by coaplatlng an
"ApplicatIon for Refund of Pennsylvania Inheritance and Elt.t. Tax" tREY.1313l. Application. ar. avallabl. at
the Office of the Ragl,tar 0' Willi, any of the Z3 Revenue District Offices or fro. the D.part.ent'. Z4-hour
answering service nu.bers fOf for.s ord.rlnGI In P.nnsYlvanla 1-800-S6Z-Z0S0, outside P.nnlylvanla
and within local Harrisburg ar.a (717) 787-8094, TOOl (717) 77Z-22S2 (Hearing lapalr.d only).
REPLV TOt
aue.tlon. r.gardlng .rrors contained on thl. not Ie. .hould b. addr....d tOI PA D.part.ant of R.v.nu., Bur.au
of Individual Tax.., ATTN: Po.t A.s.ss..nt R.vl.w Unit, D.pt. 280601, H.rrl.burg, PA 11128-0601, phon.
(111) 181-6S0S.
DISCOUNT:
If any t.x due Is p.ld within thr.. (3) cal.nd.r .onth. aft.r the d.c.d.ntt. d.ath, a flv. p.rc.nt (S~) dllcount
of the tax paid 11 .llow.d.
PENAL TV:
Th. IS~ tax a8n.sty non-p.rtlclpatlon p.nalty I. co.putad on the total of the tax and lnt.r..t .......d, and not
paid b.for. January 18, 1996, ,the flnt day .ft.r the .nd of tha tax a.n..ty p.rtod.
INTEREST:
Int.r..t 1. ch.rged b.glnnlng with flr.t d.y of d.llnqu.ncy, or nln. (9) .onlh. and ona (II d.y fro. the data of
d..th, to the data of pay..nt. Tax.. which bec... d.llnqu.nt before January 1, 1982 bear Inter.lt at the rat. of
.lx C6~) p.rc.nt p.r annu. calculated .t a dally rat. of .000164. All tax.. which beeaee dallnquent on and after
January 1, 1982 will b.ar Intare.t at a rate which will vary fro. calendar y.ar to calendar y.ar with that rate
announc.d by the PA Dapart.ant of Revenu.. The appllcabla Intere.t rate. for 1982 through 1996 ar.:
V.ar Int.re.t Rai. DailY Int.r..t factor
Vear
Int.ralt Rate
DailY Inter..t f.ctor
1982 20~ .000S411 1981 .~ .00OZ47
1983 16:C .0004311 19118-1991 ll~ .00OSOI
19114 U:C .000SOI 1992 .~ .00OZ41
19a5 13:C .00OSS6 1993-1994 n .00019Z
1986 lOX .00aZ14 1995-1996 .~ .00Q2li7
.-[nt.rut h c.lculated a. followtl
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. II.ued aft.r the tax b.coae. dallnquent will r.flact an Inter.lt calculation to flfte.n CIS) dayl
b.yond tha data of tha ........nt. If paya.nt II .ad. aftar the Int.r..t co.putatlon date .hown on tha
Notlca, additional Intaralt .u.t ba calculated.
CEIn'...'ICATION 011 NOTICE UNl>lm IWLE 5.6(11)
NlIllle of Decedent: IDA C,-ELlCKEll Deceased
Dllte of Death: JunUJI,.l226.
Will No. '1& - iNtf'/
Admin. No.
To the Register:
I certify t1ml Nolice ofBeneliciallnterest required by Rnle 5.6(11) oflhe Orphans' Court Rules
was served on or mailed 10 the following benelieiaries of the above-captioned eslate on
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Name Address
Lillie M. Lehman 1332 Ritner Highway, Shippensburg, PA
Eleanor M. Zeger 1332 Ri1ner Highway, Shippensburg, PA
Lester L. Henderson 68 Mcilvaine Lane, Chambersburg, PA
Relationship
Daughter
Daughter
Son
Notice has nol been given 10 all persons enlitled thereto under Rule 5.6(n) except:
NONE.
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Date: '"1 I t;
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SALLY J. WINDER, ESQ.
701 East King Street
Shippensburg, PA 17257
(717) 532-9476
,
CAPACITY: Counsel for Personal Representative
l.'trtnoli.Glt II"
lit..
\ !.' . II!,' . l~'
li ~.v INHERITANCE TAX I~ETURN
".:..'lYi~ RF.SIDENT DECEDENT
COMMONWIA'''' Of rrN"'''VAN'' (TO BE FILED IN DUPLICATE
mr,UfM(Nt Of I"'WU(
H..."f~:~. ~~O~:"Q"" WITH REGISTEII OF WillS) lcoUNTV COlll ViA' ''''10181 R
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'111 NUMBER
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i ELICKEH,
~~I)(IA.~j(U-"'l' 11,1.','3111
1<111
ITI2 Hlllll'r 1I11\hWIIY
Shlpp"IlHhllrg I'A 172~7
:r",-" Cumher 1 lll1d
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1~9 - 09 - OO~I
06/10/96
i OR/I 2/0(.
X I.
3 Rmnoilldo, Rululn
Ilor duh', 01 (It.('.lh prior 10 12.13.82)
~ Frdf'ful E,Iule TOA
Return Required
Tolol NumLer of Solo Drpo\tt (\0',0\
Oriqinol Return
2 SUllplcmlllllol Rulvln
I,
I
.In rulu'l! Inll'II.,1 COI1"lfolf,j\I'
(lur dotl's o! :11!oth oflt'r 12.12.0il
; 6. DCle~ont Died h'slo'" 7 Ocrl)dl'"' Moin!clIned u li"ing Tru\1
(Allach copy 01 Will! IAlleH" lOpy 01 TrU\t)
.t~~:i;"\:::~",~::~:~"li" \"-'""i"i~~;~~f.;~f:~~:,!::::::~=~===
l!i(PH6Nn.;,.\...-~ - _..,........ i ShJl'lll,nshurt; PA 172~7
.t lin"let! EsIo11l
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532 - 9476
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1. Real Ellato !5chedule AI ( I)
2. 5tack, and Bond, i5chodule BI { 21
3. Closely Held Stock/Porlnenhip Interest ISchedulo q (Jl
4. Morlgages and Noles Rcc.!i~able (Schcddc D) ( 41
5. Cash, Bon~ Depo\its & Mi,collonoous Personal Property( 5)
(Schedule E)
6. Jointly Owned Property (Schedulu fl
7. Tra",l", (5chedule GI15chodule l)
8. Total Gron Assets Itotallino\ 1.71
-0-
-0-
-0-
-0-
6,067.22
...
,.
702.58
-0-
'-0
I 61
I 71
9,830.60
( B)
6,769.80
9. Funeral Ellpenses. Adminiwolive COSh, Miscellaneou\ I 91
E.pen... (5chedulu HI
10. Debts, Mortgage liabililies, liens (Schedulo I)
11. TOlal Deduclions 110101 :ines q 8. 10}
12. Nel Value of Estale Iline 8 minus line 11)
13. Charitable and Governmenlal Bequosls iSchedule J)
14. Nllt Value Subject to_!~~~_~.~~i~~_\_~il~e__~~) H __ u_~____
-0-
(101
9,830.60
-0-
-0-
-0-
-0-
(111
(12)
(13)
,m__1141
X .06 =
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115. Amount of line 14 tallable al 6% rale (151
(Include value\ from Schedule K or Schedule M.)
16. Amount of line 14 lallable at 15% ralu (16)
Ilncludo values from Schedule K or Schedule M.l
17. Principal tall due (Add tall from line 15 ond from linP. 16.)
18. Credits Prior Payments Diicounl
-0-
-0-
X .15 =
-0-
(171
-0-
Inlerost
+ (1el
19. If line 18 is grealer thon line 17, enler tho difference on line 19. This is Iho OVERPAYMENT. I1Q)
1'.i.10
20. If line 17 h greal!'!r Ihan line 18, A'lt('t tho difference on line 20. This i\ Ihe TAX DUE. (20)
A. Enter the in!ercst on the balance due on lino 20A. (20AI
B. Enler the lofal 01 Ii". 20 and 20A on I;ne 20B, Th;, ;, Ihe BALANCE DUE. (20BI
Make Check Payable t~: R~g!~ta_r_.~!.~i!I~!__~g_a~_t_
Check her. If you or. reque.tlng 0 r.fund of your overpayment.
-0-
-0-
-0-
... ...BE SURE TO ANSWER All QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH....
Under penalties of p<<:rjury, I dcdur<<: tho! I ho",1' e...omineJ this relurn, i~'cludin9--~-~~mpa;;yi;;-g sc:hedui~; and \Ialemenh. ~~d 10 the be~1 of my~-~Iedg~-ond beii~~
il is Irue, correct cnd complelo I declare tho! 011 real eslotl' hm been reported Ollrue mor~f'l "alue. Oeclarolion 0' pr~parel other lhon Ihe personal rcpreu!nlati'le i,
bosed on 011 information of which prcpmln has any kno....ledgt!
~Ullf 6rfl~~-~inigpbN~i8~Z-"-fl-ir;G-R(tUP.i~-"--
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. 1J-L L LvC..f.L :. ,
- ADDIlE5S
OAI[ 7'/' 171ft-
OAH711}I~b
1332 Ritner Ilwy, Shippensburg I'A 17257
"'DD~!:'~
701 East King St, ShJpl'cnshurg, PA 172.57
" ,
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (~) IN THE
APPROPRIATE BLOCKS.
1, Did decedent make a transfer and:
YE_5.. J~O
0, retain the use or income of the property transferred, ...........................,..,..,..,..
b, retain the right to designate who shall use the property transferred or its income,
c, retain a reversionary interest or ........,................,..........................................
d, receive the promise for life of either payments, benefits or care? ..............,....,...
2. If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death
occurred after December 12, 1982, did decedent transfer property within one year of
death without receiving adequate consideration? .........................,.......................
3, Did decedent own an 'in trust for' bank account at his or her death?...,.................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
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COMMOHWfAl1H Of 'lUHSYlIJAHIA
IHHUllAHC[ tAX R(lUItH
~UIOfH' OlelOW'
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
UlATE OF
Ida e. !;!.ICKlm
____~____. ...._..__"_ ~._ .u_.._._~____
DESCRIPTION
ITEM
NUMBER
---
A. Funerol Expenle..
1.
2.
3.
4.
5.
6.
B,
1.
2.
3.
4.
C,
1.
2.
3.
4.
5.
6,
7.
B.
Fogelsanger-Ilr!cker Funeral \lome, funeral hili
Spring \1111 ecmetery, grave openln~
Pastor Jaye Ilartle, pnstor's fee
Prince Street United IIrethren ehurch, use of church
erider's, funeral materials
eressler's, funeral materials
Admlnlltrallve COil..
Porsonol Roprosonloli.o Commissions
Sotiol Socurily Numbor 01 Porsonol Rop,o.ontoli.o:
Voo, Commission. poid ----
Allornoy Foos
Sally J. Winder, Esquire
Fomily e.omplion
CI . Eleanor H. Zeger
Dlmant
Rololion.hip
daughter
Add,oss of Cloimanl 01 dotodonl's dDolh
1332 Ritner Hwy.
St,oo' Add,oss
Pleale Print or T pe
BE
21 - 9f> - 1,911
City
Shill\lCMb"rg
Stoto Ph
Zip Codo 17?~7
p,oboto Foos
Register of Wills, probate fee
MlltoUanoous ExpDnIDl:
Register of Wills, file Inheritance Tax Return
Johnnie's Restaurant, outstanding account
Chambersburg Hospital, medical account
AMOUNT
$ 5,031.40
325.00
65.00
100.00
40.58
31. 59
550.00
3,500.00
56.00
15.00
11. 03
105.00
S 9,830.60
TOTAL (Also onlDr on lino 9. Rotopilulalion)
(II moro Ipaco II nDodod, InsDrt addlllonollhoell 01 lame II..,)
"'11\111'11"'1
SCHEDULE U
BENEFICIARIES
u., ~'"~~~'-""7-'-='------- FILE NUMBER
~Jtf~
(O"'...OIl.....IAUllO"'ttll\II_U.."
'""UIIA"" I,.. IIIUII,
_ ~ ..."_ ,. _ ~~!...!!.!~':..(I.!'l!
ESTAlEOF-'---'. .
Ida C. EI.ICKEIl
21 - ')(, - ',"H
IlEM
tlUMBER
AMOUNl OR
. SttARE or ESTAll
1l^,~E AlllJ AIJU/lESS or IIEt1H1CIAIIY
RElAllONSttlP
A. lcuulJlu Urlllunlh
I.
Lillic M. Lchman
1332 Ritncr Highway, Shippcnsllllrg, I'A 17257
Onc-Third
(1/3) orncl
cstatc
D/lughtcr
2.
E1canor M. Zcgcr
1332 Ritncr Highway, Shippensburg, I' A 17257
,
One-Third
(1/3) ornet
esta1e
Daughtcr
3.
Lester L. Henderson
68 Mcilvaine Lane, Chambersburg, PA 17201
Son
One-Third
(1/3) ornet
estate
"
ITEM
NUMBER
AMOUNT OR
SttARE or ESTATE
r~AME ANll ADDRESS OF BENEFICIARY
B. Chulilobllt und Govn"'PlI111lul Duque,,":
1.
--.-.-.-----.-.
TOTAL CltA~~AOlE ANU UOVERNMEN1Al DEaUESlS IAho Inlor on linl 13, RI~opllulollon)
- - .~ --.. --- -- . _.- u. --tU~~O',~-';"~;I~-n..d.d, 1"",1 addltlonal.hlltl 0' lam! 'Ju)
5
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT III I th "ppllcnbh Int.ru' bft'.d on In'O""11 Ion
lub_ltted by the t1n"nclal I"Itllullnn.
Z. Inh.rlta"ce t.. b.co.... delinquent nln. Aonthl "fhr the d.c.d.nt', .llIle of ll./lth.
5. A Joint IIccount I, t.."bl. .V8" though It.. dee.d.nt', Milo". Wilt tU1ded In " ""tt.r 0' co,,,,,."lene8.
It. "ccounts (Including tho.. h.ld b.t...." hUlhllnd IInd w1l.1 which ltl. dee.d.nt put In joint n"..." 1II11hln 0". '18M prior to
d..th .r. fully '..abl_ III Irll"I'.r..
S. Accounts .,tllblhh.d Jointly b.tlll"" Innbllnd And MIf.. 1II0r. th,," one yur ,lrlOf to lI...th "re not """hh.
&. Accoun', held by " decedent "In trult for" ""olher or oth.r. .f. ,,,.,,ble fully,
REPORTING INSTRUCTIONS
PART
I
- TAXPAYER RESPONSE
1. BLOCK" - I' the I"'or..tlon and co.putatlon In 'h. notlc. ~r. corr.ct nnd deductions are not b.lng clal".d, place an "X"
In block "A" 0' Part I of the "Ta.payer R.spons." ,.ctlon. Sign two copl., And sub.lt th.. with your ch.ck for the a.ount of
ta. to the R.glster of Wills of the county Indicated. The PA Cepart.ent of R.venu. will Is.ue an official ass.....nt
CFora R[v'I~~a [XI upon r.celpt 0' the return froe the Reglst.r of Wills.
Z. BLOCK I - If the asset specified on 'his notlc. has b..n or will be reported And ta. p.ld with the P.nnsylvanla Inheritance
Ta. Return filed by the decedent's representative, plnce nn "K" In block "B" of Part I 0' the "Ta.payer Response" section. Sign on.
copy and return to the PA Dllpart.ent of Revenu., Bur.au of Individual Taus, Dopt ~80bOI, Ilarrlsburg, PA 111Z8-0601 In Ih.
envelop. provided.
J. BLOCIC C - If the notic. In'or.ation 11 Incorr.cl "nd/or doductions are being clal.od, chock block "C" and co.plete Paris Z and J
tu;curDlng to .... ;"urut;.h",. DO,;)... ~;yn h,O loopl"s ana suo.J C In.e wUn your cn.c... tor tne a.ount of ta. paynble to Ih. Reghter
of Wills 01 Ihe counly Indicated. The PA nepart.ent of Revenu. will Issue an olflclal assessa.nt (For. R[V-I~4B [X) upon recalpt
01 the r.lurn Ira. Ih. Roglster of Will,.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Ent.r
NOTE:
the date Ih. account originally was established or tltlod In the .annor e.lstlng at date of de.th.
For a decedont dying a't.r IZ/IZ/BZI Accounts which the deClldent put Jn Joint na..s wllhln one II) yo.r of doath are
taubl. fully.. transf.rs. Ilowner, thllre h an e.eluslon not to ..cud n,ooo per transfereo rogardless of the valuo of
the account or tho no.b.r of accounts held.
If a doubl. astorlsk (..) app..rs before your fJrst na.. In the addros. portion of this notice, the iJ,OOO e.clusion
alroady has be.n deducted froa the account balance as reporled by the financial Jnslltulion.
Z. Enter Ih. total balance of Ihe accounl including Int.resl accrued to the dal. of death.
J. The p.rCllnt of the accounl that Is lawable for each survivor Is d.lorained as follows:
A. Th. p.rcent taMabl. for Joint 8ssols e.labll.hod .ore than one year prior 10 Ih. doclldent's death:
DIVIDED BY TOTAL NUH!ER OF
JOINT OWNERS
E~a.pl.: A jolnl ass.t reglst.red
DIVIDED BY tOTAL NUHIER OF X 100 . P[RCENT tAXABLE
SURVIVING JOINT OWNERS
In the na.. of Ihe d.cedenl and Iwo olher p.rsons.
I DIVIDED BY ] (JOINT OWNERS) DIVIDED IY Z (SURVIVORS) . .161 X 100
16.1% (TAKA!lE FOR EACH SURVIVOR)
I. The percont la~abl. for ass.ts crealed within on. year of Ihe decedenl's doath or accounts owned by Ihe decedent but held
In trusl for anolher Indlvldual(sl (trust ben.flclarleS)1
I DIVIDED BY TOTAL NUH!ER OF SURVIVINC JOINT
OWNERS OR TRUST BENEFICIARIES
X 100
PERCENt TAXABLE
[.a.pJe: Joint account reglslored In the na.e of Ihe doced.nl Bnd Iwo olher porson. and eslabllshed within on. yoar of d.alh by
Iho decedont.
I DIVIDED BY Z (SURVIVORS) . .50 X 100 50% tTAXABlE FOR EACU SURVIVOR)
4. The aeounl subjecl 10 la. (line 4) Is deter_ined by ~ulllplYlng Ihe "ccounl balance (line ZI bV the p.rcenl Iswable Iline J).
Ii. Fnter th.. lolal of the ~ebts Ilnrt r1educllons 1 ht.d In Pari \.
6. The a.ounl laMable tlln. 6) Is dotor.lned by sublractlng the dobls and dllductlons (line ~) fro. tho a.ounl sUbJecl to ta. (Jlno ~).
7. Ent.r Ihe appropriate laM rate Cline 1) as deler.lned bolow.
A. For datos of death occurring aftor 6/30/94, tho la. rates for transfers 10 spousos are a. follows:
I. Dalos of doalh on or afler 1/1/94 and be'or. 1/1/95 Iho rate is 3%.
Z. Dates of d.alh on or afl.r 1/1/95 trans'ers to spousos will be la.ed al 0% laM rat..
Note: For dat.s of d.alh prior to 1/1/94 transfers to spousos are la.able al 6%.
I. Transfers 10 lineal d.scendanls Including falher. "olhor, son, daughter, grandchildren, son' In-law,
daughler.ln'law. .Iepchild and Iholr I.sue are tawnble at sl. percenl (6%).
C. Transfers to all olhors Including brother, sistor, uncle, nunt, nophew and nloce are la.abl. al flfleen percont (I~%I.
D. If yoU change the taM rate, ploas. specify your relationShip 10 the docod.nl In the area provldod.
a. Th. a.ounl of la. dug Illn. B) is detor.lned by nultlplVlng the a~ounl t..ablo Illne 6) by the laM ral. (line 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and doducllon. are deler.lned as follows:
A. You legallv are respon.lble 'or p.y.onl, or Iho eslale subjoct to 8d.tnlslrallon by a porsonal representative Is Insufflcl.nt
10 pay, Ihe doductlblo Itus.
a. You aclually paid the debts "fler dealh 0' the decedent and enn furnt,h proof of pay.ent.
C. Debts being clal".d "usl be lto.lzed fully In Part 3. If additional ,pace Is needod, use plaln pl'lp.r B IIZ" . 11". Proof 01
payeont ..y bo roquosl.d by Ihe PA Depart.ent of Rev.nue.
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. TOO' (717) 772-2252 (HEARING IMPAIRED ONLY)
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INOIVIDUAL TA~ES
U.I:AITAHC[ TAX DIVISION
OCPJ. lID6Q1
IWtAlSIlRG, PA 111U.06Dl
NOTICE OF INHERITANCE TA~
APPRAISEHENT. ALLOWANCE OR OISALLOWANCE
OF OEDUCTIONS AND ASSESSHENT OF TAX
SALLY J WINDER
701 EKING ST
SHIPPENSBURG
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
10-22-96
ELICKER
06-10-96
21 96-0498
CUHBERLAND
101
ESQ
PA 17257
Allount R..Ut.d
'J
L
*'
tn.",,' (I ." Il/.HI
IDA
C
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiiflj:is4i-Ex-AFP--ioY:96Y-iicii'YcE--oF-YNHEifiTANcE-YAx-APpiiAisEifEiiT~--Ai.i.-oiiAirCE-O-R-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF ELICKER IDA C FILE NO. 21 96-0498 ACN 101 DATE 10-22-96
APPROVED DEDUCTIONS AND EXEHPTIONS:
9.830.60
9. Funeral Expan.../Aa.. Coata/Hi.c. Expans.. (Schedula H) (9)
10. D.bt./Hoctgogo Liobilitio./Li.n. ISchodulo II 110) .00
11. Totol D.duction. 1111
12. N.t Value of Tax R.turn (12)
13. Charitabla/Govern.ant.l aequa.t. (Schedul. J) (13)
14. Not Volu. of E.toto SubJoct to Tox 114)
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of abh returns assessed to date.
ASSESSHENT OF TAX:
15. Allount of lina 14 .t Spousal rat. CIS)
16. A.ount of Lina 14 taxable at Lina.I/CI... A rat. (16)
11. Aaount of line 14 taxable at Collat.raI/CI... Drat. (17)
18. Principal Tax Dua
TAX CREDITS:
PAYHENT
DATE
TAX RETURN WAS: I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Eat.t. (Schedule AJ
2. Stock. ond Bond. (Schodul. B)
3. Clos.ly Hald stock/Partnarship Intarast (Schedule CJ
4. Hortgege./Notes Receivable (Schedule OJ
5. Cash/Dank Deposits/Hisc. Personal Property (Schedule El
6. Jointly Dwnod Pcopocty ISchodul. FI
7. Transfers (Schedul. Gl
8. Tot.l Ass.ts
( ) CHANGED
Il)
121
(3)
(41
(5)
(6)
(71
.00
.00
.00
.00
6.067.22
702.58
.00
(81
.00 X .00=
.00 X .06=
.00 X .15=
118)
RECEIPT
NUHBER
DISCOUNT 1+1
INTEREST I-I
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
HOTE: To insure prop.r
credit to your account,
sub. it the upper portion
of this for. with your
tax pay"ant.
6.769.80
9.830 60
3.060.80-
.00
3.060.80-
.00
.00
.00
.00
.00
.00
.00
.00
( IF TOTAL DUE IS LESS THAN tl. NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIDNS.I
()l
-:-,
RESERVATION, Eat.t.. of decedent, dying on a~ b.forl Oec.-bar II, I'll -- If 80)' future Int.r..t In the ..tat. 1.-tr8n.f.rr~
In pa.....lon or "JOYHnt to Cl... . (colhte,.U __l1cl,,.1I. 0' the dec.o.nt aftl" the uplrltlon of My ..t.t. fol'"
11'. or fa,. yeln, tM C~.1th her.ttv upr'..b r...rv.. the rl~t to IIPPnh. Bnd ...... tr_hr INllirlt1lnC1 Tax..
at tM lawful el... . (coU,tl"all r.t. on BOy RICh future Int.,.ut. -.
PIIlPOSl! OF
NOTlCEI To fulfill the requlr......ts of 5.ctlon 214D of the Jm.rItBnCI and E,tata TalC Act, Act ZZ of .991. 72 P.S.
Section Z14O.
PAYtlEJrfh o.tltCh the top portion of this NoUu and sue-It with your Plyant to tM Reg"t,,. of "UlI pdntlld on the rlvlrs. sid..
"Hale, check or ~y order payabl_ to, REGISTER OF HILLS, ACENT
All PI)'MrIh racalved shall flr.t ~ epplJlId to My Int.,...t which ..y ~ ctu. with WlY n..1r'ld.r I!IPPlllId to the tax.
AEFl.IGI (CAli A nfu1d of . tu credit, which .... not r~.tlld on the To Rltum, NY be t~.tlld by cOllplaUng en '"AppllC8t1on
far R.f\rld of Pam'vlv.,l. IoherUanel end E.ht. Tax" (REV-lSU). Appl1c.tlon. ara anllebla .t tM Offlca
of the Regl.t.r of Will., any of the Z3 Ravenue DI.trlct Offlca., or by call1na the ~I.I Z4-hour
an.,..r1ng .arvlea nwlban for fora. ordering: In Pam,ylvanl. 1-800-36Z-ZOSO, outside Pamnlvenla and
withIn local Harrl.burg .raa (717) 787-1094, TOO' (717) 77Z-ZZSZ CHearlng I~.lract Only).
OUCTlONS: Any p.rty In Intara.t not Athfled with the appr.l...."t, allOt1anca or dh.llOV11nCa of deduction., or ...........t
of tax (Including dl.count or Inter..t) .. shcM1 on thl. Notlea au.t object within .bty Uo) d.y. of recalpt of
thh Notlca by:
A!llllN
ISTllATlYE
CORRECTIONS:
.-wrltten prota.t to the PA Dap.rtaant of Revenue, Board of Appeal., Dept. z81oz1, Harrisburg, PA 17128-10Z1, OR
--election to heva the ..U.r deteMllned .t audl t of the ItCcount of the penonal repr..entatlva, OR
......lIppNl to the Orphan.- Court.
fltC:tual arran dllcoveract on thh ..........t should tt. addr...ad In writing to: PA Dapart.ent of R.vanua,
Buraeu of Individual Taxa., ATTN: Po.t A......-nt Revl~ unit, Dept. Z80601, Harrl.burg, PA 171Z8-0601
Phone (717) 787-6S0S. Sea pega 5 of tM booklet "In.tructlon. for InherItance Ta. R.turn for. R..ldant
Decadent.. (REV-1S0l) far an a.planatlon of ~Inl.tr.tlvaly correctabla .rror..
DIsa:un I
If eny tax ElM 11 paId wIthIn thr.. (3) calander .onthl .ftar the decadent', death, a flva percent CS;() dhcount of
the tax paId 11 allOMed.
The 15% talC ....ty non.partlclpatlon penalty 11 COllpUtad on the tatal of the hue and lnt.r..t ......act, and not
p.ld bafor. J8nJery 18, 1996, the flr.t day .fter the ..., of the ta. MnII.ty ptIrlod. Thh non-particIpation
penalty h ~.llIlbl. In tM .... nrnar end In the the .... tI.. parlod a. YOU would app.al the h. end Intar..t
that has bean ......act a. Inelle.tact on thh notice.
PENAL TV:
INTEREsn
Int.r..t h charged baalmlng with flnt day of delinquency, or nine (9) ~th. end one (I) day 'rOIl the dIIt. 0'
death, to the data of payaent. Tax.. whIch bacaae delInquent before January 1, 1'8Z baar Int.ra.t .t the rat. of
.he C6:() percent par amua calculated .t a dIIlly nt. of .000164. All tax.. which bee-. delinquent on and .fter
January 1, 1982 wIll bear Int.r..t at . rat. whIch wIll vsry 'roe c.l~r yasr to csl~r y..r wIth that rat.
announced by the PA Depart.."t of Ravenue. The appllcebla Int.r..t r.t.. for 198Z through 1996 arel
!!!! Inhr.st Rate Dally Intar..t Factar !!!r Int.r..t Rat. Dally Intara.t Factor
n8Z 20X .000S41 1917 OX .000Z47
1983 lOX .000U8 1911-1991 IIX .000301
19114 IIX .ODUOl 1992 9X .oDoZ"7
1915 1>% .000356 1993-1994 7X .0DonZ
1986 lOX .000Z74 1995-199' OX .OOOZU
--Int.r..t I. calcul.ted .. follow.:
INTEREST = BALANCE OF TAX UNPAID X HUKBER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
--Any Notice l.sued .fter ~ tax bac~. delinquent will r.flect an Int.r..t calculation to '1ft.." (15) day.
beyond the date of the ..........t. If PI:nent Is 1I8da .fter the lnt.r..t coapuhUon dIIt. shown on the
Notlca, adcUtJonal lnt.rest au.t tt. calculated.
PIJRPOSE OF
ICITlCEr
To fulfill the r.qulr.-.nt. of Section 2140 0' the Inheritance and E.tat. rl. Ict, Act It 0' 1991. (72 P.S.
Section 214D),
PAYf1EHTr
Detach the top portion 0' thl. Hotlel end '~It with your Plv.ent to the Rlal,ter 0' Will. prInted on the
rIV.,.. .1de.
a. "ake chick or loney order payable tal RECISTER OF WILLS, 'CENT.
All ply.ent. recelvld shill f.r.l b, applIed to any Int.r..t which '.y b, dul, with any r...lnde, applied to thl tlX.
REflI(D (CAl,
A r.fund of . tlx crldlt, which WI' not r.~.ted on the t.. r.turn, '.y be r.quested by c~l.tlng en "APPlication
far Refund 0' Pennlylvanl. Inherltencl and E,t,t, rlX" fREV..]l]). application. .r. Iv,llebl. It the OfficIo'
thl Rlals'.r of Willi, any of thl Z) Revenue DI.trlct O'flcl, or by ceiling the splcl,l Z~'hour answering ..rvlcl
~r. 'or 'or.. orderlngl In Penn,ylvanl. 1-800-56Z.Z050, out.ld. P~.ylvanl. and within loc.1
H.rrl.burg .r.. (111) 187-8094, TDD. (711) 77Z-ZZSZ (H..rlng lep.lr.d Only).
OBJECTIONS: Any party In Int.r..t not ..tl,'I.d with the appr.I...ent, allowanc. or dl.allowanc. 0' d.ductlon. or .......ent
0' tax (Including dl,count or Int.r..t) a. .hown on thl. Hotlc. .ay obJ.ct within .Ixty (60) day. of r.c.lpt 0'
this Notlc. by:
--written prot..t to thl PA D.Plrt.-nt 0' R.venue, Board 0' App.al., Dept. Z810ZI, Harrl.burg, PA 17IZ8-IOZI, OR
".IKtlng to hay. the .att.r d.tlr.ln.d .t the audit 0' the .ccount a' the p.rsonal r.prllentetlv., OR
UliPPlal to the Orphan.' Court
AllItIH-
ISTAATlYE
CORRECTlOHS:
Feetual .rror. dl.cav.r.d on thl. .......ent 5hould b. addr....d In writing to: PA Dlp.rtlent of RIV.nue,
lur..u 0' Individual TaXI', ATTN: Pa.t A.....eent R.vlew unit, DEPT. Z80601, Hlrrl.burg, PA I11Z8-0601
Phone (7171 181-6505. S.. peg. 5 of thl bookl.t -In.tructlon. 'or lnherltanc. Tax R.turn 'or. R..ldent
Dec.dent- eAEY-150lJ 'or an .1lplanaUon 0' ad8lnhtratl".ly corr.ctabl. .rrors.
DISCOUNT:
If Iny t.x due I. p.ld within thr.. e51 cal.nd.r ~th. .'t.r the d.c.d.nt'. d..th, . 'Iv. p.rcent e5XI
dhcCM1t of the t.x paid h .1I0wed.
PEHllTVI
The 15X t.x BInI.ty non-p.rtlclp.tlon p.n.lty I. caeputad on the tot.1 of the t.x and Int.r..t ......ad, and not
p.ld be'or. Janu.ry 18, 1996, the first d.y .ftlr thl and 0' the tax ..,..ty p.rlod. Thh non-p.rtlclpatlon
pen.lty I. 1p~.labl. In the .... .ann.r and In thl the .... tl.. p.rlad a. YOU would appa.1 the tax and Int.r..t
that ha. b..n .......d a. Indlcat.d on thl. notlc..
IHTERfST:
lnt.r..t I. charg.d b.glnnlng with flr.t day of d.llnqu.ncy, or nln. (9) .onth. and one CII dlY
'roe the dlt. 0' d.lth, to the data 0' pay..nt. TIll.. which bacae. d.llnquent b.'or. January I. 198Z
baar Int.r..t at tha rat. 0' .Ix (6~1 pareant par annu. calculatad at a dally rata 0' .000164.
All tax.. which baca.. dlllnquent on or a'tar January 1, 1981 will blar Int.r..t at a rat. which will vary 'ra.
c.landar yaar to callnaer yaar with that rat. announced by the Pi D.parteent a' Rav.nua. Th. appllCabla
Int.r..t r.t.. 'or 198Z through 1996 .r.:
V.ar Int.r..t Rat. Dilly Int.ra.t Factor
1982
1983
1984
1985
19..
--Int.rllt
ZO~
16~
IU
13jC
10~
1. calculated .1
.0005U
.000418
.000301
.000356
.000l14
'ollowl:
Vur Intlrut Rat. Dally Intlr..t FlltCtor
1987 .~ .000247
19"-1991 lljC .000lDI
199Z .~ .000247
1995-1994 7~ .00019Z
1995-1996 .~ .OODl47
INTEREST = BALANCE OF TAX UNPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notle:. I"uecr I'tlr the tax bHOII. d.lInquent will r.flect an Intlrl" calculation to flft.." CIS) days
beyond the date 0' the .......-nt. If paYMnt It .ada IlIftar the Int.r..t COIIPUtaUon dati shown on the
Notlc., additional Int.r..t ..,.t be calculated.
IIV.U70 II '''II
.
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEAlTH Of PENNSYLVANIA
. DEPARTMENT Of REVENUE
. BUUAU 0' INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG. PA 11128.0601
DECEDENT'S NAME
filE NUMBER
-// /C- -f"7>'?
L>) ..y <..
,'.. .' ~ :.1Lu.:.
ACN
,,. .> f..' /.:.:('.
SCHEDULE
ITEM
NO.
EXPLANA nON OF CHANGES
Aboyc-rt.!Cl"runccd ActHo) lJrc bein~~ ,:hljunIUG to rcl1c('t :=cro lnx due Rtnc~
they h~ve been reported 011 Lt." l'robatu return.
TAX EXAMINER:__.____~.f(",;..d.._.d..~>_--..--.-------------- PAGE ___.
PI.Ill'OSE OF
NOTICE J
PAYMENT I
REFUND (CA) I
To ful'll1 the requlra.-ntt 0' Section 2.'0 of the Inner-Ilene. end Eltat. ,.. Act, Act ZZ 0' 1'91. e7Z P.S.
Section 2.'0).
DetlltCh the top portion 0' thh MaUe. and luMlt with your par-ent to tM Aqht.,. 0' Will. prlntlMl on the
nva,... sid..
.... ".... check or aoney order p'vlable tal REenTER OF WILLS, ACEHT.
All plyaent. r.calvad ,hall '1,.,t b. applied to eMY Int.,...t Mhlch ..y be due, with any ,....Ind,,. applied to the taM.
A refund of . tllC credit, which .... not ,..quelled on the tax raturn, ..y be ,.aqu..ted by cHIII.Una an "Application
for Refund of P.,..,.ylvMh lnhllrltenu end Est,t. Tax" (REY-UUL applications an IvaUable at the OfficIo'
the Rlg.ltl" of Willi, any of the 23 R.v~. DI.trlct Offlc.. or by calling thl 'PIela. "-hour .".~rlno ..rvlc.
~.r. 'or for.. ordarlngl In Pennlvlvenla l-IOO-J6'-2050, out,lda Plnnlylvent. end withIn local
Harrl.burg .r.. (717) 717-1094, TDD' (717) 77Z-Z25Z CH..rlng 1~.lr.d Only).
aBJECTIONS I Any party In Int.r..t not ..tl.fl.d with the appr.ls..ent, .llovenc. or dl"llow~. of dlductlon. or "'I..eent
of t,M (Including dl.count or Int.rl.t) .. .hawn on thl. Hatlcl ..y abJ.ct within .IMty (60) d.y. of r.c.lpt of
thh Notlc. bYI
"wrltt." prah.t to thtl PA D.p.rt...,t of R.venue, Ba.rd of App..h, Dept. ZIIOZI, Herrhburg, PA 17UI-IOU, OR
...hctlng to h.v. the ..tter d.ter.lned .t the audit of thl IICcount of the p.rson.1 nprll."t.Uve, OR
.-.,.,...1 to the Orphan.' Court
&llfIIH.
ISTAA flYE
CORRECT IONS I
DISCOUHh
PENALTY:
INTERfSTl
fectuIl .rrar. dl.cavlred on thl. .......ent .hould be addrl...d In writing tal PA DIP.rtl."t of Rlvenue,
lur..u of Indlvldu.1 T...., ATTHI Past A........,t R.vlew unit, DEPT. Z10601, Harrl.burg, PA 17121-0601
Phone (717) 787-6505. S.. pagl 5 of the bookl.t "In.tructlon. far Inhlrltane. TIM R.turn far. R.lldent
D.c.dent.. CREV-1501) far en 'MPlsnatlon of .~lnl.tr.tlv.ly correctable .rrars.
If eny t.. due I. p.ld within thr.. C)) celender .unth. .ft.r the decadent.s d..th, I flv. percent (5X)
discount of the tl. plld I. .llowed.
ThI 15X t.x IInI.ty non-p.rtlclp.tlan pen.lty I. ca~tld an the tatll of the tlM end Int.r..t e""lad, end not
plld b.far. Janu.ry 11, 1996, the first dey .ft.r the and of the te. ~.ty period. Thl. non-PlrtlclPltlon
penllty I. appellabl. In the .... lanner end In the the .... tl.. parlad I' you would appe.1 the t.M ~ Int.r..t
thlt h.. b.." ......ed .. Indlclted on thl. notlc..
Int.r..t I. ch.rged b.glnnlng with flr.t dlY of delinquency, or nine C91 .unth. end ana (I) d.y
fro. the dete of d..th, to the d.te of ply.ent. Tlx.. which bani. d.llnqu.nt bafan JBnUIrY 1, I'll
baer Intara.t .t tha reta of .1. C6XI plrc.nt plr annua calcul.t.d .t . d.lly r.te of .00016~.
All tIX" which b.c..a dlllnqu.nt on Qr Ift.r Janu.ry I, 19'1 will b..r Int.r..t at . ret. which will v.ry fro.
c.lend.r y..r to cllendlr y..r with that ret. announc.d by tha PA a.p.rt.ent of R.v~. fha applicable
Int.r..t ret.. far 19.Z through 1'96 .ral
Vaer Interllt R,te Deily Int.rllt Factor Vnr Intarllt Rlt. Dally Intarllt Fectar
198Z ZOX .000541 1917 'X .OOOl~7
19U 16:< .000,.11 1911-1991 11:< .000Ul
I9I~ 11:< .oonol 1992 'X .000247
1.8S ISX .000556 199)-1994 7X .000192
1916 lOX .000274 1995-1996 OX .OODZ~7
.-Interllt h ulcuhtad .. fallow'l
INTEREST = BALANCE OF TAX UNPAID X KUKBER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
.-Any Hotlc. I..ued .ft.r the t.. becDII' delinquent will reflact en Int.ra.t c.lcul.tlon to fifteen (IS) dey.
beyond thl dlt. of the .........,t. If P'YNnt h .Ide .fter the Inter..t CMPUt.tlon dlt. shcM1 on the
Hatlc., ~ltlon.1 Int.r..t IUlt be calcul.tad.
\),
PAYHEKT,
D.tltCh the top portion of thll NDtlca Bnd .w.1t with your pa.,.."t .... payabla to the neM end eddra..
prlntM on thII ra..,ar.. llde.
If RESIDEHT DECEDENT Aka check or ~y ordllr payable tal REGISTER OF WILLS, AGENT.
If NOH-RESIDEHT DECEDENT Aka check or .une., order payeble tal COHttONVEALTH OF PENHSYLVAHIA.
AU pa.,...,ts reeal..,M aheU be epplied flrlt to ..., Intaralt which ..y be clII with eny r_lrmr IIpPlied to the bur.
REFUND (CAlI A ra'\nt a' I tax crMlt, which .... not reque.ted on the Tu Raturn, ..., be r....tect by ca.,l.tlng Ilf1
-AppllCltlon for R.'met of PemIYlvanla InhlrltMce Bnd Elbt. Tax- (R[VaUUl. ApplleaUonl ara avalhbl. at
the Off Ie. of the Reallt.r a' Will., en., of the 23 Ra..,enue Dlltrlct Ot,lc.. or froe the OIpart.ant'l 24-hour
en....rlng ..rvlc. ~rl far 'ora. ordering I In PIM..,lvanla 1.800.56Z-Z0S0, out.lde Pem.ylvanla
end within lDealI Harrisburg er.. (717) 181.80"', TDDI (117) nZaztSZ (....rlng I.,alred only).
REPLV Tal Que.tlonl regarding error. contained on thl. notln should tM ltddre..M tal PA Depart.."t of R...,.,..,., Bur.au
a' Indl..,ldual Taxa., ATTNI Pa.t A.......nt A...,I... unit, Dept. Z'0601, Harrl.burg, PA 171Z'-0601, phone
(117) 111.6505.
DISCOl.NTs
If an., tax due II paid ..lthln thr.. U) ul.nd8r ~th. aftar the dKlIdwlt'l dHth. . fI..,. JMrcent (S;() discount
of the tax paid II allowed.
PEHAL TV I
The 15X tax aana.ty non.Plrtlclp.tlan pen.lt., II cu.putad on the tatll a' the tlx end Int.r..t ......ad. and not
paid befar. January II, 1996, the flr.t day aft.r the end 0' the tu ..,..ty period.
INTEREST I
Intarllt II cherged beglmlng ..lth flr.t day of delinquency, or nine (9) .onth. IInd one (I) da., frCMI the dIIt. 0'
de.th, to the data of pa.,.."t. Tax.. which bee... delinquent tMfara Januer., 1, n,z bear Int.r..t at the rata of
.Ix (~) ~runt ~r .....-.u. calculltad It a dall., rata of .000164. All tax.. which bee.. delinquent on and .ft.r
Janu.ry I, 198Z will bear Intara.t at a rata which will vary 'roe calendar y.ar to calendar y.ar with that rat.
amouncad b., the PA Dapart.."t of A...,.,..,.. The eppllcDbI. Int.rllt retll far 1982 through 1996 aral
V.ar Intarllt Rata D,lly Intara.t Factor Yaar Intarllt Rata OaUy Intara.t Feetar
1'82 2'X .00D~a 1981 OX .OOOZ41
1985 lOX .0OOit]a l,aaal991 IIX .OOOUI
19.. IIX ,OGOUI 1992 9X .OOOZ"
1'85 In ,OG0356 1993..".. n .oooln
1986 I'X ,OGOn4 1995al996 OX ,OOOZ41
nlntara.t II Cllculatad II 'ollowII
INTEREST = BALANCE OF TAX UNPAID X HVKBER OF DAYS DELIHQUENT X DAILY IHTEREST FACTOR
uAn., NDtlca Issued .lter the tu bac:DMI delinquent wUI nflect an Inter..t c:alculetlon to flft"" US) ~YS
be.,ond 1M ct.t. of the ..........,t. If pa,.."t II .... after tha Int.rut cu.putatlon d8ta thDNn on the
NDtlca, IddltlONll Intar..t ...t tM ulculetld.
/5-/lt/-(,
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
v
'*
au~EAU Of IKDIVIDUAL TAXES
Ut€RIlAHCE TAX DIVISION
DEPT. uua I
nARRlSIlRG, PA 11111-06D1
10.1111 (J'" III.MI
LILLIE H LEHMAN
1332 RITNER HWV
SHIPPENSBURG PA 17257
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-12-96
ELICKER
06-10-96
21 96-0498
CUMBERLAND
96136760
AJoount R..1t tee!
IDA
C
MAKE CHECK PAYABLE AND REHIT PAYHENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTEs To In.ur. proper credit to your eccount, ~lt th. uppar portion of thl. for. with your tax pay.-nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE'v:ir.ifj-EiC"i=ji-loj-:9r.ym---..ii-iNifERITAiic'E-YiiiCSTAiEH"E-Ny-ifF-iiifciiuiii--ii..--------m----------
ESTATE OF ELICKER IDA C FILE NO.21 96-0498 ACN 96136760 DATE 11-12-96
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE, AHD. IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 10-28-96
PRINCIPAL TAX DUE, .00
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
09-16-96
10-28-96
RECEIPT
NUMBER
AA146737
REFUND
DISCOUNT (+)
INTEREST (-)
.00
.00
AMOUNT PAID
12.02
12.02-
TOTAL TAX CREDIT
.00
BALANCE OF TAX DUE
.00
INTEREST AND PEN.
.00
.00
TOTAL DUE
. IF PAID AFTER THIS DATE. SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN .1.
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
PA\1EJfT I
DetKh the top po"Uon of this NotlCtl IInd __it with yau,. paYMnt -.de p.~lIbl. to the .... ... tMid,....
p,.lnted on the ,....,.,... .lde.
If RESIDEHT DECEDENT ak. check 0,. ...~ O,.de,. paY1lbl. tal REGISTER OF WILLS, AGENT.
If NCIHifSIDENT DECEDEHT ..... check 0,. 1MJntI~ O,.de,. payebl. tal COtltONWEAL TH Of PENNSYLVANIA.
All P.)'ltWlh received ...11 be epplJed fl,..t to MV intar.st which ..~ ~ dull with MV r_I".,. eppllH to the to.
RERIaJ (CAli A r.flftd of . tu cr..lt, which .... not reque.t.. an tN Tax Raturn, ..~ be reque.t.. bv COllPl.Ung 11I1
"AppllC11tJon fa,. Raf\ftd of P""IYIY8nI. Im.,.1tenc:. WId bteh Tu" (REV-UU). Appltctltlon. ar. .....Ullbh at
the Dffic. of the RegIlt.,. of Willi, any of the Z3 R.v~ Dl.t,.lct Offlc.. 0,. fro. the o.pa"t-.nt". Z4-hou"
MSW"'ng ""vlc. ~". foro fa,... orde"lnsu In Penn.~Jvlll"lla l-aDD-!62-2050, outllde P.....,.Vlvanl.
IInd within local Her,.labu"g ar.. (717) 717-1094, teD' (717) 77Z-ZZSZ (Heerlng lep.lr.. only).
REPLY TOI
DISCOCMT,
PENAL TV I
INTERESTI
Que.tlon. "egardlng .r"o,.. cont.lned on this notice should b. add"..... tal PA Depa"t.."t of R.v~, lur...,
of Individual Tax.., ATTNI Po.t A.....eent Revl... unIt, D.pt. 210601, H.r"l.bu"g, PA 17121-0601, phone
(717) 787-6505.
If MY tax due Is paid within thre. C:U calenda,. ~th. aft.,. the d~ecMnt". d..th, . fiv. percent (5~) dlscOU'\t
of the tax P.ld .. .11~.
The 15% hue ~.ty non"p.,.Uclpat1on penalty Is COllPUtH on the tot.1 of the tax ... Int.,...t ......ed, end not
p.ld befa,.. Janue,.y II, 1996, the fi".t day .ft.,. the 8Jnd of the tax ..,..ty pe,.lod,
Inh"ut .. cha"ged beginning with fl,..t da~ of deltnquency, 0,. nine (9) IKInth. end OM 0) day f,.o. the date of
death, to the dah of paYlt8nt. T.Il., which becaM delinquent befo". J..,.,.y 1, 19lZ bea" Int.,...t .t the r.t. of
,lk (6;() pe"cent pe" 8fW'IU8 calculated at a dall~ ,.at. of ,000164. A11 taxu which bee:.. cs.lInque"t on Bnd aft."
Janua,.y I, 191Z will bea,. Inta,..,t at a ,..t. which will vlr~ f"oe cal~" yea,. to c.lenda,. y.a,. with thet ,.at.
~ed b~ the PA o.p.,.t..." of R.venue. The BPPlIcBbh Int.rut ".t.. fa" 1982 through 1996 a"ea
V.a,. Int.,.e.t Rat. Dally Int."..t Feeto,. V... Int."u' Rate Dally Int."..t racto,.
19a2 2'% .ODDS48 1917 9% .000247
1913 16% .000438 1918-1991 11;( .000101
1984 11% .000301 1992 9% .000247
1915 13% .00D3S6 1993-1994 nc .000192
1986 10% .000274 1995-1996 9% .000247
--Intuut .. ctIlcuhted a. foUcw.,
INTEIIEllT = BALANCE OF TAX IIHPAID X KUIIBER OF DA Ya DELIHQlIEIfT X DAILY INTEIIEllT FACTOR
.....
."An)' Notice hsued aft." the tu becoee. deUnquent will r"IKt an Int.,.ut C.lculetton to fHt.... US) dIIy.
beyond the ct.t. of the ........,t. If p.,.."t II ... eft.,. the Int.,...t c~t.tJon date shown on the
Hotlce, IddIUanal Int.,.ut ...t be C11lcul.ted.