HomeMy WebLinkAbout96-00568
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lOA DAIIS OF DIAIIt AnlR 12/31/91 CIIICK HIRI
" A SPOUSAL
POVIAlY CAIDI1IS CLAIMID [ )
FIll NUMBlR
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COMM0t4WfAHH 01 PIWI'JHVAtlIA
OIPAIlIM(Nl Of JlI....(tHJt
or PI ~"Ot,,) I
tiAIUII!.8UllCi PA '''1110WI ,
IHCIDnll!l r~,I".q ((,I,~l 'I~~I M'lIu~~I;(jif-lti"-'AXI.
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
VIAR
NUMBLR
coupny COOl
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Grove, Glenll B.
~O<:-t..i-~i(URII' '~U"'-~11l Ill"rl 01 01,1,'"
187-16-6J]5 ! 10/20/')'.
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SlIinmlll:;Lo\\ll, "^ 171111
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Supplemental Roturn
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Grove, Tllellllil._~_'__.
[]) 1. Original Relurn
o 4. limiled Eslote
06
_ 8 Total Number 01 Sole Depolit Dous
· 2
I ) J
[XiS.
Remaindllt Relurn
(for dalfts 01 death prior 1012.13.82)
Fedllral Eltale Tak Return Required
] 4u fulure Intllre,t Compromi1e
liar datll1 of dealh oher 12.12.821
D.c.d." D,.d T."o" ] 7. Docodo,' Mo,"o,'od 0 [;"'9 I""
(Allach copy of Willi (Allach copy 01 Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO,
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NAME
James D. I3ogar, Esquire
THfPHONf NUMBlR
737-8761
COMPIIH MAltlttG ADORES!!
1 WesL Main Street
Sh i relllUns to\\TI, "^ 1 70 11
1.
2.
3.
4.
5.
z
0 6.
;::
:s 7.
=>
0-
0: 8.
..
... 9.
...
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10.
11.
12.
13.
14.
15.
16.
17.
z
0
;:: 18.
..
0-
=> 19.
~
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0
...
>< 20.
..
0-
Real El1ale {Schedule AI
Slacks and Bonds {Schedule 81
Closely Held Stock/Part nets hip Intere1t (Schedule q
Mortgages and Notes ReCtlivable (Schedule 0)
Caih, Bonk Dep01its & Mi1Cellaneoul Personal Properly
ISch.d,'. E}
Jointly Owned Properly (Schedule F)
Transfers (Schedule G) (Schedule l)
Total Gran Aue" (tolalUnes 1.7)
Funeral Ekpensel, Administralive Cas", Miscellaneous
Ekpen1el (Schedule HI
Debts, Mortgage liabilitiel, lienl (Schedule IJ
Total Deductions (lotallines 9 & 101
Net Value of Estale (line 8 minus line 111
Chorilabli! and Governmental Beques" (Schedule J)
Net Value Subject to Tak (line 12 minus line 131
Spousal Tran1fers (for dalel of death aher 6.30.94)
See Inslructions for Applicable Percentage on Reverse
Side. (Include values from Schedule K or Schedule M.)
Amount of line 14 takable at 6% role
(Include values from Schedule K or Schedule MI
Amount of line 14 takable at 15% rote
(Include value1 from Schedule K or Schedule M.)
Principal 10.-; due (Add tOk ftom lines 15, 16 and 17.1
Credils Spousal Poverty Credit Prior Payments
111
121
I J I u _ _____ ______
141 m_
151_],_000.00_.
161
171
191
9,729.00
18 I _._.2 ,-O.O_DJ.O_O
1101
9,729,00
-0-
(II)
(l2)
(lJ)
(l4)
- ~.Q-
(151
. K.
(161
)( .06 =
(171.
K .15 =
(181
-0::
Di1Count
Inlere11
+ -------~--~-- +
(191
120)
II line 19 is greater than line 18, enter the difference on line 20. This is the OVERPAYMENT.
DO
Check here if you are requesting a refund of your ovorpayment,
1211
121A}
1218}
-0-
21. If line 18 is greater than line 19, enter the difference on lina 21. This;l tne TAX DUE.
A. Enler Ihe intetest on the balance due on Line 21 A.
B. Enter tnetolal of line 21 and 21A on line 21B. This is Ih" BALANCE DUE.
Malt:. Ch.elt: Payabt. '0: R.glst.r of Wills, Agllln'
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -<-<
Under penalties of perjury, I declare that I have ekaminlld Ih;s return, including accompanring schedulel and Ilatemenh, and 10 Ihe best of my knowledge and beliel,
il i, true, correct and complele. I declare Ihol 011 real eltate na1 boen reporled at true market value_ Declaration of preparer other tnon the per10nal representalive is
baled on 011 inlQ.rmatfon of which pre parer nal any knowledge.
$'~~'UIl 0' p(ll..foNlnpm~$18u fOR flUNG ClfTUCltl AODIl{~!. 102 t\nsL Vl' ne Street .._____n_____ OA1I----------
...IJ . .t,pJ Il-'" '!41;.(.. ~.
Tn lilld ~. Gttive ShiremanRto\\TI, P^ 17011 03/03/97
"GNA'U"~' ..;'t~'H" '~'ij ';""'N1A"" ADO"" ~h~;~~,a~~I~\,~-~I;f,XC;7~~-~:_~_~--~-~ :~'~-~~~;~~__~=
:James D. Irogflr Esquire ---.---~--
Act 148 of 1994 p'ovldol for Iho roductlon of Iho lax ralollmpolod on tho nol valuo of Iransfo,. to or for
Iho UIO of tho Ipouse. Tho ralos 01 proscrlbod by tho slalulo will bo:
. 3% (.03) will bo applicable for ollalos of docodonts dying on or aft or 7/1194 and beforo 1/1/96
. 2% (.02) will bo appllcablo for ollalos of docodonts dying on or aftor 111196 and bofore 1/1197
. 1 % (.01) will bo appllcablo for oslalos of docodonts dying on or aftor 1/1/97 and boforo 1/1/98
. Spoulal transfe,. occurring on or aftor 1/1198 will bo exompl from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK k) IN THE APPROPRIATE BLOCKS.
YES NO
1. Did decedenl make a Iransfer and:
a. relain the use or income of the property Iransferred, .......................................................
b. retain the right to designate who shall use the property transferred or its income, ...............
c. retain a reversionary interest; or ...................................................................................
d. receive Ihe promise for life of either payments, benefits or care9 .......................................
2. If death occurred on or before Decomber 12, 1982, did decedent within two years preceding
death transfer property withoul receiving adequate consideration9 If death occurred after
December 12, 1982, did decedent transfer property within one year of dealh without receiving
adequate consideration9 . ............................. ..................................... ......................... .......
3. Did decedent own an 'in trust for' bank account at his or her deathL....................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESr
YOU.:",UST~OMP~ETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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'Iv.UIII.. 1/.1'1
ESTATE OF
,,~l~:~1\
-.5tJUf'
COMMOHWUtlH Of "NNSYlVANI4
INHfRIfANC[ 'AX .nUIIN
IIUIDIN' OfCfDftH
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Ploa.o Print or Typo
.r~~2 ~~~:~_;~B-_ ~ ~_.._~~__~_______
AMOUNT
Glenn n. Grove
ITEM
NUMBER
A.
B.
2.
3.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
DESCRIPTION
1.
Funeral bp.n.."
Myers Funeral Hane - funeral expenses
$ 6,219.00
1.
Admlnl.tratlv. COlt"
Porsonal Repre.enlalive Commi..ions None Claimed
Social Securily Number of Personal Representalive:
Veor Commi..ions paid
Allorney Fees
Family Exemplion
Claimanl Thelma S. Grove
Relalionship Wife
3,500.00
Addre.. of Claimanl 01 decedenl's dealh
Slreel Addre.. 102 West Vine Street
Cily Shirananstown Slale PA
Zip Code 17011
Probale Fees None
Mllc.llaneaul Exp.nl":
Cumberland County Register of Wills Office - filing fee
10.00
TOTAL (Also enlor on line 9, Recapitulalion)
(If more Ipace II needed, Inlerl addillanal sheo" of same size.)
S
9.729.00
'IYUIJ'I.II"1
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COllllllOtlwlAll1l 01 t!tm\UYAt/lA
IHHI.II,lHtI loll 1I1U.H
IUIOIHIOltlOIHI
SCHEDULE J
BENEFICIARIES
FILE NUMBER
ESTATE OF
Glenn B. Grove
2196-0568
.- -.--" ..------ ---~- - -,- -------.-
---..--. ...---_._-.. ~---------_.._---- .--- --
AMOUNT OR
SHARE OF ESTATE
ITEM
NUMBER
RELATIONSHIP
NAME AND ADDRESS OF BENEFICIARY
A. Taxable Bequo,":
Rest, residue
and remainder
1.
Thelma S. Grove
102 West Vine street
Shiremanstown, PA 17011
SSN: 203-10-2624
Wife
NOTE: Glenn B. Grove died intestate. In
accordance with 20 Pa.C.S.A. S2101(11 if ther.
is no surviving issue or parents of the
decedent. the entire intestate estate passes
to the surviving spouse, Thelma S. Grove. Th
is no surviving issue or parent of the decede
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
8. Charitable and Governmental Beque,":
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (AI,o enter on line 13. Recapitulation) S
(If mo,. Ipace II n..d.d, In,.,f addltlonallh..fl of lam. IIz.l
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG TMIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiiflj:isi,-j-EX-AFii-ioJ':ij:fl-NOYICEooOFuiNHEillfA'Ncf-YAx-jiPPRAIsEifENT-.--AL'i:owA'N-cf-iilimuunomnn
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GLENN B FILE NO. 21 96-0568 ACN 101
I
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU or INDIVIDUAL TAXE5
IHIl' NIIAHU lAX IIIVUIOH
0111'. ,'.ul,OI
IlAIlNIUUNG. III 111:8 OltOI
NOTICE or INIlERITANCE TAK
APPRAI5EHENT. ALLOWANCE OR DI5ALLDWANCE
or DEDUCTIONS AND ASSES5HENT or TAX
JAMES 0 BOGAR
I W MAIN ST
SHIREMANSTOWN
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 17011
I
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ESTATE OF GROVE
05-12-97
GROVE
10-20-95
21 96-0568
CUMBERLAND
101
Anou"t Renitt.d
YAK RETURN WAS,
I ACCEPTED AS FILED
I X I CIlANGED
If an assessment was issued previously, lines 14. 15 and/or 16. 17 and 18 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Anou"t of line 14 .t Spousal rat.
16. Anou"t of line 14 t.~.bl. at Line.l/Class A rat.
17. Anount of Lin. 14 taxabla at Collateral/Cla.1 8 rat.
18. PrIncIpal Tax Due
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Estat. (Schedule AJ (1)
2. Stocks and Bonds (Schadule OJ (2)
3. Closely Held stock/PartnershIp Int.ra.t (Schedule C) (3)
4. Hartg.gas/Nota. Racaivable (Schedule DJ (4)
5. Cash/Bank Deposits/Misc. Parsonal Property ISchedule E) (5)
6. JoIntly Owned Property (Schedule F) 1&)
7. Transfers ISchedule G) (7)
8. Total Asutl
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ada. Costs/H1se. Expenses (Schedule H) (9)
10. Debts/Hartg.ge L1abilities/Liens (Schedule 1) (10)
11. Total Deductions
12. Net Value of Tax Return
13. Ch.rltable/GoYern~ental aeqUests (Schedule J)
14. Net Value of Eltate Subject to Tax
NOTE:
US)
UbI
U71
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
DISCOUNT (.)
INTEREST/PEN PAID I-I
.00
.00
.00
.00
2.000.00
.00
.00
(81
8,229.00
.00
III I
U21
U3)
U4)
.00 X .00:
.00 X .06:
.00 X .15:
U81
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
c
*
1!J.lltlllll'lIl.tll
GLENN
B
SEE
DATE
ATTACHED
05-12-97
NOTICE
NOTE: To insure proper
credit to your account,
sub~it the upper portion
of this fora with your
hx pay.ent.
2.000.00
8.nQ nn
6.229.00-
.00
6.229.00-
.00
.00
.00
.00
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS TNAN $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 FORH FOR INSTRUCTIONS. I
"
RESERVATION I Eltat.. 0' dlCldlnts dvlng on or bl'or. Dlc..bat 12, 1982 -. If any future Int.r..t In thl ...at. ,. tran,Iarrad
In posI"llon or enJov.'nt to CI... I (col1at.r.l) blnafleta,I.. 0' thl dlcldant a,t.r thl I.plratlon of any ,,'at. for
11f. or for y..r., thl Co..onw..lth hat.by ..pr..,ly rl.ltVI, the right to apprals. and ...... tran,'.r Inheritance Tax..
at thl lawful Cl... B (coll,'ar,l) rat. on any such future Int.r..t.
PURPOSE OF
HOTICE:
PAYMENT I
REFUND (eA) I
OBJECTIONS:
AD"!H
JSTAAttVE
CORRECTIONS:
DlSCOUNTI
PENALTY I
INTERESTr
fo fulfill thl requlta..nt. of Slctlon 2140 of thl Inheritance and E.tat. 'ax Act, Act 21 of 1995. (7l P.S.
Section 91itO),
a.tach thl top portion of thl, Hotlcl and lub,lt with your pay..nt to tha Ra;lltar of Willi printed an tha raverle Ilda.
--Haka chack or .anev ardar payabla tal REGISTER OF HILLS, ADENT
A rafund of a tax cradlt, which wal not raqualted on tha Ta. Return, aay ba raquastad by coaplatln; an "application
for Rafund of PannsVlvanla Inharltanca and Eltata Ta." (REY-I]I]). Applications ara avallabla at tha Offlca
of the Ra;lstar of WillS, any of the 2] Ravanua District Offlc.s, or by call In; tha spacial 24-hour
answering larvlca nuebars for far., arderln;1 In Pannsylvanla 1-800-]6l-20S0, outs Ida PannsVlvanla and
within local HarriSburg araa (111) 181-8094, TOOl (111) 112-2252 CH.arlng lapalrad Only).
Any party In Int.re,t not satisfied with the appraise.ant, allowanca or disallowanca of daductlons, or aSlass.ent
of tax (Including discount or Intarast) al shown an thl, Notica sust Objact within sl.ty (60) days of racalpt of
thll Notlca by:
--wrlttan pratast to tha PA Dapart.ant of Ravanua, Board of Appeals, Dept. l810ll, HarriSburg, PA 17128-IOll, OR
--alactlon to have the .attar datarainad at audit of tha account of the personal raprasantatlve, OR
--appeal to the Orphans' Court.
Factual arror, discovered on this assass.ant should be addrassad In writing to: PA Dapart.ant of Rav.nue,
Buraau of Individual Ta.es, ATTN: Post Assass.ant Ravlew Unit. Dept. 280601, HarriSburg, PA 17128-0601
Phone (711) 181-6S05. See page 5 of the booklet "Instructions for Inherltanca Ta. Return for a Rasldant
Decadant" (REV-ISOI) for an explanation of adalnlltratlvaly corr.ctabla .rrors.
If any tax due Is paid within thr., (]) calandar aonths aftar the dacadant', death, a flv, percant (S~) discount of
tha tax paid Is allowad.
The 15% tax aanestv non-participation panalty Is co.putad on the total of tha tax and Interast assessad, and not
paid bafor. January 18, 1996, tha flr.t day .fter tha and of tha tax aanalty parlod. This non-participation
panalty Is appaalabl. In the laa. .annar and In tha tha sa.a tl.. period as you would appeal the tax and Intarast
thet has baan assassad a. Indlcat.d on this notlc..
Intarast Is chargad bag Inning with first day of dallnquancy, or nln. (9) aonths and one (1) dav fro. the data of
daeth, to the data of pay.ant. Ta.as which baca.. dallnquent bafor. Januarv I, 1982 b.ar Intera.t at tha rata of
.Ix {6~} percant par annua calculatad at a dally rata of .000164. All ta.a. which becaaa dallnquant on and aftar
Januarv 1, 1981 will baar Intara.t at a rata which will varv fr08 calandar yaar to calandar ya.r with that rata
announcad bV tha PA Dapart.ant of R.vanua. Tha applicable Intarast ratas for 1981 through 1991 aral
~ Int.rast Aata Dally Interut FRctor :!!!! Interest Aeta Dellv Interest factor
1982 lU .000548 1981 'X .OOQZU
19u 16:< .000lt]8 1988-1991 11:< .000501
1984 lU: .000301 1991 'X .000l41
1.IS u:< .000356 1993-1994 7X .000192
1986 lOX .000l1lf 1995-1991 'X .0002U
--Int"..t Is calculatad os follow. I
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlca Issuad .ftar tha ta. bacoaas dallnqu.nt will raflact an Intarast calculation to flft.en (15) day.
beyond the deta of the as.assaant. If ply.ent Is .ada after tha Interest coaputatlon data shown on the
Notice, additional lntarest aust be celculetad.
:'
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PURPOSE OF
HOrtCEt
To fulfill the requlr...nt. 01 Sactlon ~1~~ (bl 0' the Inheritance and [,tata Tax Act, Act 21 of 1995.
elZ P.S. Section ql~S1.
PAYHENh
aetach the top portion of thl, Hotle. ftnd lubalt with your pay..nt to the Aeglstet of Will. printed on tha
tavar.. slda.
_a Haka chack or aonay ordlr payable to: REGISTER or MILLS, AGENT.
REFUND eCR):
, r.fund of . taM cradlt '.y b. raqua.tad by co~l.tlng an "Application for R.fund of Pennsylvania
Inherltanca and E,tat, ta." (REV-Ill)), Applications ar. avallabl. at the Offlc8 of the Ragl,tlr of Will.,
any of the 23 Ravenue District Dfflc.. or fro. the Depart..nt', 24-hour answarlng ..rvlca "ueb.r. for for.. ordering:
In Pennsylvania 1-800-362-20S0. out.lda Pennsylvania and wIthin local HarriSburg araa (1111 181-809~,
TOOt 0111 71Z.ZZSZ III.arlng I.palr.d Onlyl.
OBJECTIONS:
Any party In Int.r..t not .atl.fl.d with the a......ent of tax a. .hown an thl. notlc. .ay obj.ct wIthin
.Ixty (601 day. of r,cllpt of thl. Notlcl by:
-.wrltt.n prot..t to thl PA Dlpart..nt of R.y.nu., Board of App.al., O.pt. 1BI01I, HarriSburg, PA 11118-1011, OR
.-.llctlng to hay. the .att.r datlr.lnad at audit of the p.r'onal r.pr.s.ntetly., OR
.-app..l to the Orphan." Court.
AOHIN-
ISTRATlVE
CORRECTIONS:
F.ctual .rror. dlscov.r.d on thl, a.,.ss..nt .hould b. addr.,.ad In writing to: PA D.part.ant of Rayenu.,
Bur.au of Individual Taxa., ATTN: Po.t A......ant Revl.w Unit, D.pt. 180601, Harrl.burg, PA 17IZB-0601,
Phona (1111 181-6S0S. 5.. pag. S of the bookl.t ~In.tructlon' for Inh.rltanc. Tax R.turn for a R.,Idant
D.c.d.nt~ (REY-ISOII for an .xplanatlon of ad.lnl,tratlv'IY corr.ctabl. .rror..
PENALTY:
Th. IS~ tax a.n..ty non-participation p.nalty I' co.putad on tha total of the t.x and Int.r..t .......d. and not
paid b.for. January 18. 1996, the flr.t day aft.r the .nd of the tax a.na.ty parlod. Thl. non-participation
p.nalty I. .pp.alabl. In thl 'a.' .ann.r and In the thl .a.. tl.. Plrlod a. you would app.al tha tax and Int.rl.t
that has baln .......d a. Indlcatllld on thl. notlclII.
INTEREST:
For d.t.. of d.ath on or aftlllr 10-}-9I, P.nn.ylvanl. E,tat. T.x ba..d an thl F.d.ral E.tat. Tax
r.turn b.co... dallnqulnt .t the IIIxplr.tlon of nln. C091 .onth. fro. the data of d.ath.
for d.t., of daath prior to 10.1-91, P.nn'Ylv.nla E,tatl T.x b...d on thlll F.d.ral E,t.t. Tax r.turn
b.co... d.llnqu.nt at the .xplratlon of .Ight.an CI81 lIIonth. fro. the data of d'ath.
Tax.. which bacae. dellnquant bafora January 1, 1981 baar Int.ra.t at tha rata of .Ix C6~) parcant p.r annuIII
calculatad at a dally rata of .ODDI6~. All tax.. which baca.a d.llnquant on or aftar January 1, 1981 will baar
Intarl.t .t a rata which will vary fro. calandar yaar to calandar y.ar with that rata announcad by the PA
Dapart..nt of Rayanua. Thill appllcabla Int.r..t rat.. for 198Z through 1997 ara:
Va.r Int.rut R.t. Dally Int.rut factor Yur Int.rut Rata Dally Int.rnt Factor
1981 1U .000S48 1981 .% .aOa1~7
1981 16X .000418 1988'1991 11~ .000101
19114 In .000301 1991 .% .D001U
1911S 13~ .DD01S6 1991-199~ 7% .000191
19116 10;: .000214 1995-1991 .% .DDD1~1
ulntara.t I. calculatad a. follow,:
INTEREST = BALANCE OF TAK UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Hotle. I..uad aft.r the tax baco.., d.llnqu.nt will r.fl.ct an Int.ra.t calculation to flft..n (I~I day.
b.yond the d.t. of the a".....nt. If pay..nt I. .ad. aftar tha Int.r..t cOMputation data shown on the
Hotlc., additional Int.r..t au.t b. c.lculat.d.
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PIJRl'OSE OF
NOTICEs
To fulfill ~ raqulr..-nt. of section 2145 (b) 0' the InherltBnC8 and E.t,t. Ta. Act, Act 21 of 1995. (72 P.S.
Section 9145J.
PAVtENTI
Det.cn the top portion of thl. Hotlee and ,ub.lt with your pay.-nt to the Raal.tar of WIll. prlnt.d on the
rlvlrsl sid..
... "_I chKk or aoney order payebla tal REOISTER OF MILLS I ACENT.
REfUND (CA)I A r.fund 0' . tax credit ..y b, r~.t.d by c~l.tlng an Rlppllcatlon for R'fund of Pennsylvania
I~rltanc. end E,t,t. Tax" (REV..].]), ApplicatIon. at. avallabl, at the OffICI of the Rlgl.t.r of Will.,
any of the 23 R.v~ DI.trlct OffICI' or frol the Oapart.-nt', 24ahour answering ..rvle. nu.bar. for for.. orderlnor
In Pennlylvanla 1-100-362-2050, out.lda Penn'vlvanla and withIn local Harrtabura .t.. (717) '.7-1094,
TOO. (117) nZ-U5Z Ukllrlng htpalred DnhJ.
OBJECTIONS: Any party In Int.r..t not ..tl,'led with the ........nt 0' tax .. .hown on thl. notlc. .IY Obj.ct within
.Ixty (60) day, of rec.lpt of thl, Notlc. by:
-.wrltten prot..t to the PA Daparteant of R.venu., Board of App.als, Dapt. Z810ZI, Harrl.burg, PA 17IZ8-IOZI, OR
....Iectlng to hIve the .att.r d.teraln.d at audit of the p.r.onal repruent.tlv., OR
--appe.l to the Orphan.- Court
ADttIH-
ISTRATIVE
CORRECTIONSI Factual .rror. dl.cov.red on thl, a.......nt ahould b. addr...ed In writing tOI PA Oepartlent 0' R.v.nu.,
Bureau of Individual Tax." ATTH: Po.t A.......nt R.vlew unit, Dept. Z80601, Harrllburg, PA 17IZ8-0601,
Phone (717) 787-6505. See pao. 5 of the bookl.t Mln.tructlon. for Inh.rltance Ta. R.turn for. Re.ldent
Oec.d.ntM (REV-1501) for an ..planatlon of adllnl.tratlv.ly corr.ctabl. .rror..
POtUTYI
The 15% tax .-na.ty non.partlclPltlon penalty I. co~t.d on the total of the tax and Int.r..t al'.'I.d, and not
paid bafor. JlnUlry 18, 1996, the flr.t day a,t.r the .nd of the ta. .-n..ty period. Thl. non.partlclpatlon
penalty 11 app.alabl. In the .... .am.r and In the the .DIl. tI.. period a. you would .pp.1I1 thl ta. and Inhr..t
thet hat bllft .......d a. Indlcat.d on thl. notlc..
INTEREST I
Additional penn.ylvanla E.tatl Ta. .......d .. a r..ult of . chang. on the r.d.ral E.tatl T.. elo.lng
Iltt.r bICOII. d.llnquent .t the .xplratlon 0' one (1) eooth fro. thl d.t. the final notlc. 0' thl Incr'I'.
In Flder.l E.tat. TI. Is r.cllv.d.
Tax.. which b.c... dlllnquent b.for. January I, 1982 b.lr Int.r..t at the rat. of .1. (6%) p.rcent p.r annu.
calcul.tld at a dIlly rata of .000164. All t.... which b.e.., d.llnqu,nt on or aft.r January I, 198Z will blar
Int.r..t at a rlt, which will vlry fro. cal.ndar y.ar to calendar y.ar with that rlt. BnnOUnC.d by the PA
DIp.rt..nt of R.v.~. ThI appllcabl, Int.r..t rat.. for 198Z through 1997 ar.:
V..r Int.r..t Rlt. Dally Intsrut Factor ~ Int.rut Rat. Dalh Int.rut Factor
198Z zn .000548 1987 OX .000Z47
1985 16X .000438 1988-1991 lIX .000501
1984 lIX .000501 1992 'X .000Z47
1985 nx .000356 1993.1994 n .00019Z
1916 lOX .000Z74 1995.1997 'X .COOZ47
....Int.r..t I. c.lculated at follow.:
INTEREST a BALANCE OF TAX UNPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
"-Any Notlc. l.auId Ift.r the t.x bleD... d.llnquent will r.flact an Int.r..t calculation to flft.an (15) dly.
beyond the date of the al....aant. If pay..nt I. lade a,t.r the Int.r..t coaputatlon date .hown on the
Notice, Itddltlonal Inhra.t .,.t be calcul.t.d.
, ( (' J. ,;, ~
/",: th' , "....J
'If.''' ).&1\ [;II 18 gO') 9../t.~
PA DEPARTMENT or REVENUE '!:~..;.!'
ESTATE INFORMATION SHEET
'/.,'
L"-.
FOR REGISTER'S OFFICE USE DNL Y
County CollI! - i '(Il,n . rdl' NWl1t~l~r
rJ (.)
S' Co 5'
:/ I
DECEDENT INFORMATION: Enter data os It will appear on 011 documents submitted to the deportment.
N.lmo (1.1St)
Grove
. ~-----~
i
I
(Firs!)
<:1,,1111
(Mldllh'l
II.
---~._---_.._._--..__.__. -
Docodont's SOCli,1 Sncuflly Numbm
:Oiltl~ 01 Ollaltl
i
L87 16 6]]~ 110 20 9~
TYPE FILING: Enter check (v) mark 10 Indlcote the nalure 01 the return to be flied with the department.
!OUI.. 01 011111
o Probata Aolurn
[jJOInI A55015 Only
rJESlall! T.u. Only
[]L.llgallon PutPO~H5 (No Ortler Assetsl
LETTERS GRANTED'. Enter check Iv) mark to Indicate the nature ollhe proceedings ot the Register of Wills
Olllce. (Attach oddltlonal sheets II eKplanatlon Is necessary.)
OToSlamenlary
[]Adminlsuallon
KJ No Loners
DOlher (Please E.-plain)
ATTORNEY ICORRESPONDENT
INFORMATION:
Enter all dato concerning Ihe attorney or other Individual to receive all
taK inlormatlon and correspondence.
(MIddle) i Supremo COUlt 1.0 .
Name (Last)
Bogar
Slreel Address
1 West Main Str~0t
Cltv
Shiremanstown
(First)
JdJnl:S
D.
19475
Slale
IIp Code
I Telephone Number
1(717) 737-8761
Pt~,
17011
PERSONAL REPRESENT A TIVE
INFORMATION:
~~utm'/Admlnlstrator
Name (Lasll
Grove
Enter all data concerning the personal representallve(s) 01 the estate
authorized by the Register 01 WlIIs
(Flrsl)
Thelma
(Middle,
S.
: SOCIal Security Numbor
203 10 2624
Slreel Address
102 West Vine St.
Cily
Shiremanstown
Slale
Zip COdo
17011
T elephant) Number
PA
(717) 737-6653
Co-Executorl Admi nistrator
Name (Last)
(FlrSl)
(Middle)
i SOCIal Security Number
I
I
I I
------_._-~----
Streel Address
CilV
Slale
Zip Codo
: TelephOne Numoer
Co-Executorl Adm inistrator
Name (Lastl
(First)
(Mlddlel
i SOCIal Secuflty Number
Street Address
. .
. .
_.._-------------------_..._--------_.~---
Clly
.----_.._-.------.- --
Zip COde Telephone Numb!"
Slate
Prepared Bv
07/18/96
i.1.<'~('-
Dalt:'
~/- '-) "
~-,. t>
Internal Revenue Service Center
Mid-Atlantic Region
Department Jlthe Treasury
DO-23/RLI'
0.11:
1 'I'::.JO"
I ~I~,' ~~
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Ellatt 01:
TllELHA S" GROVE
102 W. VINE STREET
5HIREKANSTOWN, PA 170 II
CI<::I
Cur. .
..llt
.:::., PA
GI.EHN B. GROVE
Ooc.denl'. Socl.' St<urtty Number.
187-16-6335V
01'1 01 Death:
OCTOBER 20, 1995
P"lon 10 Contlct:
'9" I',~R -5 P? :119
.
BARBARA F1IHK
Conllcl TMp/lon. Humbtt,
(215) 516-3946
e...,. Tu Clollng l.n.r (TIll. I. not. blll lor tu dUOI
Our computation at the Federal tax liability tar the above estate is shawn below.
It does not include any interest or late payment penalties that may be charged, but other
penalties hav. been considered in the computation. You should keep a copy ot this letter
as a permanent record because your attorney may need it to close the probate proceedings
tar the estate. This letter is evidence that the Federal tax return tor the estate has
either been accepted as tiled, or has been accepted atter an adjustment that you agreed
to.
This is not a tormal clo~ing agreement under section 7121 at the Internal Revenue
Code. We will not reopen this case, however, unless Revenue Procedure 94-68, reproduced
an the back at this letter, applies.
It yOU have any questions about this letter, please write or call the person whose
name and telephone number are shoWD at the top ot this letter. It you write to us with
questions about this letter, please provide your telephone number and the mast convenient
ti.e tor us to'oall it we need additional intormation. Please attaoh this letter to any
oorrespondence to help us identity your case. Keep the copy tar your reoords.
thank yoU tor your cooperation.
Inclosure:
Copy at this letter
Tentative tax ....................,................................ $
Less: Aggregate gift taxes payable (for gifl:l made after 12-31-76) ............ $ -0-
Unified CI8dit .......,..,...............,..,.".,.... $192.800_00
Credit for Stala death taxes .,,'.. ',."..,.,.."......,... $ -0-
Credrt for Federal gi!1taxes (on gills prior to 1-1-77) . , . . . . . . . , . , , , , , , $ -0-
Credit for foreign death taxes ....,......."."....,.".,... $ -0-
Credi1 for tax on priorlransfers ....,..,..,......" $ -0-
T olal subtractions ..,.,.
Net estate tax
Penalties, if any
-0-
................. .
. . . S
.$
. $
len Rnn no
n-
-n-
P.O. Box 331, Bentalem, PA 19020
IOVef'
Lener 627(SC) (Rev. 5-88)