HomeMy WebLinkAbout96-00652
...
LAST WILL A~D_~~~~~~N~
I, HELEN HAPKE, of Cumberland County, Pennsylvania, declare
this to be my Last Will and Testament, hereby revoking all prior Wills
and Codicils.
ITEM 1. I give, devise and bequeath my entire estate of
every nature and wherever situate as follows:
A, One-half (1/2) thereof to my niece, Audrey A. Cheatham,
provided that if she predeceases me, I then give, devise and bequeath
her one-half (1/2) share of my estate to her husband, Geoffrey D,
Cheatham; and provided further, that in the event Geoffrey D. Cheatham
also predeceases me, I then give, devise and bequeath Audrey's one-half
(1/2) share to her issue who survive me, per stirpes,
B. One-half (1/2) thereof to my niece, Jean Lynch, provided
that if she predeceases me, I then give, devise and bequeath her one-
half (1/2) share of my estate to her husband, John P. Lynch; and
provided further, that in the event John P. Lynch also predeceases me,
I then give, devise and bequeath Jean's one-half (1/2) share to her
son, James P. Lynch; provided further, that in the event James P. Lynch
also predeceases me, I then give, devise and bequeath this share to his
wife, Alane P. Lynch.
ITEM II. I appoint my niece, Jean Lynch, as Executrix of
this my Last Will and Testament, If for any reason my said niece fails
to qualify, or having qualified fails to act or complete the adminis-
tration of my estate, I then appoint my niece, Audrey A, Cheatham, as
substitute Executrix in her place.
~ ..L~"- (SEAL)
1
ITEM II 1. I direct that my Executrix shall not be required
to give bond for the fai thful performance of her duties in any
juriSdiCtion.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to
this my Last Will and Testament, written on two (2) pages and signed by
me on each page this 1L day of ()c.lvb.e-r" ,1995,
~J.tA~,/~ (SEAL)
Signed, sealed, published and declared by the above named
HELEN HAPKE, testatrix, as and for her Last Will and Testament, in the
presence of us who have hereunto subscribed our names as witnesses
thereto, at her request, in the presence said testatrix and of each
other.
\kr'eln\wtll\hapkehel
10-2-95/2
2
lr Q .\ IV..L- and
~statrix and the witnesses,
wh'1 a, names ore signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the under-
signed authority that the testatrix signed and executed the instrument
as her Last Will and that she signed willingly, and that she executed
it as her free and voluntary act for the purposes therein expressed,
and that each of the witnesses, in the presence and hearing of the
testatrix, signed the Will as witness and that to the best of his/her
knowledge the testatrix was at that time eighteen years of age or
older, of sound mind and under no constraint or undue influence,
~~~
C\~~
-- Witness
(~ <<, 't.>..A
itness
Subscribed, sworn to and acknowledged before me by HELEN
HAPKE, the testatrix, and subscribed and sworn to before me by
~ Inl~L . 1\\ I ') I\~ and 1 \ f\ ,.., in. \ \~' witnesses, this
'"' day f ~( "'\" " ,1995, y\
(\ 1\ (\ d-l . ';/. tit ,\
Notary Public
My Commission Expires:
Nolanal Seal
Annono L. He.., Nolary PubliC
York, York County
My Comml.sloll E'piu,s July 4,1999
M.m,,,,,, POnnsylllonlB AasociallOl1 01 NolB/leS
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849-4103
Cumberland County Court House
Register of Wills
Room 102
Carlisle, PA 17013
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VI
RE: ESTATE OF HELEN HAPKE
FILE NUMBER: 21-96-0652
NINE MONTH FILING DEADLINE: APRIL 22, 1997
Dear Register:
As requested, enclosed you will find a check made payable to
your order in the amount of $24.00 representing the additional
filing fees required in order to file the Inventory and Receipt and
Release forwarded to you earlier this week.
Thank you for your attention to this matter,
Sincerely,
STOCK AND LEADER
I
I
\__ ,.'\"..1 \' fll "-
Virginia K.
Paralegal
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,,of t t...p.-'}o ...-
Beaverson, (Mrs,)
VKB:alh
Enclosures
cc: Jean Lynch
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IN WITNESS WHEREOF,
,..
seal this >1 - day of
the undersigned
~~ k.,
has hereunto set hor hand and
111116.
,i WITNESS:
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II ESTATE OF HELEN HAPKE
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Distributions of Income to Beneficiaries
Distribution Value
Jean Lynch
11/12/96 Cash
$
128.08
Audrey A. Cheatham
11/12/96 Cash
128.08
Total Distributions of Income to Beneficiaries
$
256.16
===============
Page 1
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
ron DAusor urAUl,Unlt TI" UClt[CKltCRC
If A m'mmAl.
!QVUll't.C1IL..01l.J,:lQ..AU.lUl
FILE NUMBER
21 96 0652
RCV . '&00 Ell . (7oll.)
CAB 1,
H P L 4,
EPg
CSK r.:l
KpSU\J6,
21. It Une 18 Is 9Iealer than Une 19, enler the d~l.,ence on Une 21, This is the TAX DUE.
A. Enler thelnlereSl on the balance due on Une 21A,
B, Enler the_I of Une 21 and 21A on Une 218, This is the BAlANCE DUE.
ll! to. Realster of W\lIt Aaent
· · BE SURE TO ANSWER All QUESTIONS ON PAGE 21H) TO RECHECK MATH .. ..
Undet pe,.lII..ol p<<~y.1 dec"'.lhall haWI .dml....d lhi."t..n,lncludlngaceompanytng ,(haclut.. &I1d ItIIl.ment., and 10 thl b.,l 01 my..nowltdg. and ballar, III,true,
eornc:llItld comple".1 elK"" thai 'II'''' .,tIIle hat b..n,aporlad at true "..,111' nlu.. Dec'-taUonol pr.~'" other INn tht pMIONI npr...nlaUu I, b...d onltllnlotrNllonol
which pr.pat... PI.. any 'no.ledge.
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OEC[OCNrS HAUE ILAST. FIRST, AND UIDDLE INITIAL)
O[C[OENrS CQUf'lETE ACDnCSS
Hessiah Villago
Hechanicsburg, PA
17055
SIO~AT Eou;EASO~~~8PONSIBLE FOR FILI~ RETURN ADDRESS .
/ /, /' "... / >- .I );l.~_lt.i..qg\ll'..QQQ..P-nY_'L_uuum__uuu.._.u_u_
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DATE OF DEAltt
DAlE OF UIRTtt
SOCIAL SECURITY NUlllllDER
Remainder Return
(lot dates of death pl'1or 1012.13,82)
Fed.,al Estate Tax Return Requfed
Total Number of Salo Deposit Boxes
{IF APPLICADLE)SURVIVING SPOUSE'S NAUE (lAST,FIRST AND UIDDLE INITIA1.1 SOCIAL SECURITYNUUOER
AMOUNT RECEiveD tSEE INSTRUCTIONS)
Original Retuln
lini1ed Estate
2. Supplemental Return
4a. Future Interest Compromise
(lot da",s of death after 12.12.82)
o 7, Decedenl Maintained. Uvlng TruSI
Os,
_8,
Decedenl Died Testa'"
NAME
COUPLETE UAIL!NG ADDRESS
Stock and Loador'r1"rof. Corp
35 S. Duko St., pt!liilBox\lii167 :TJ?i
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TELEPHONE NUUOER
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1. Real Esta'" (Schedule A) (1)
2. SlOckSlnd Bonds (Schedule B) (2)
3. Closely Held SlllCkJParln.,ship In"'resl (Schedule C) (3)
4. Mongages and No"'s Receivable (Schedule D) (4)
5. Cash, B.1nk Deposits & Miscellaneous Personal Propeny (Sch, E) (S)
6. Joinlly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (Schedule L) (7)
8. Total Gross Assets (IOtal Unes 1-7)
g, Fun.,al Expenses, Admlnisll'ative Costs, Miscellaneous (9)
EJcpenses (Schedule H)
10, Debts, Mongage liabilities, Uens (Schedule I) (10)
11. Total Deductions (IOtal Unes 9 & 10)
12. Nel Value of Esta'" (Une 8 minus Une 11)
13. Ch",itable and Governmental Bequests (Schedule J)
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44.765~1f-'
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85.973.79
2.514.96
17.921.55
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IS, Spousal Transf.,s (lot dales of death after 6-30.94)
See InslruClions lot Applicable Percentage on page 2,
(Include values tom Schedule K ot Schedule M,)
16, Amounlof Une 14 taxable a16'1l. rate
~nclude values tom Schedule K ot Schedule M,)
17, Amounl of Une 14 taxable a115'1l. rate
(Include values tom Schedule K ot Schedule M,)
18. Principal tax due (Add tax tom Une 15, 16 and 17,)
19, c.edils Spousal Poveny c.edn Prior Pa~nts Discounl InlereS1
0.00 + 8.550.00 + 450.00 0.00
2O,~nLj i~.:h~: I~:;~:~:::~":~~~~~ ~~:.~; =r~::~TRPAYMENT,
9.000.00
0.00
(IS)
0.00 x.Q.Q....
0.00
(16)
O.OOX,06'
0.00
(17)
65.537.28 X .15.
9.830.59
(18)
9.830.59
(19)
(20)
(21)
(21")
(21B)
830.59
0.00
830.59
CATE
/'/117 (,
DATE
ADDAESS
S~.Q"lc_ _"IJQ. J.Qfllltt ...A .1'J'.Qt._ .C:Ql'P,._ _ _ _ _ _ _ _ _ _ _ _. __
//h/l&-
Fat'" 1500 IA.".1.14)
REV. IIIOU . fil.171
CO.. ~.~~'XM'J1ttOfA~~N~t'llIl'NIA
R~slo(NloFc[otN'
ESTATE OF Holen Hapke
SCHEDULE G
Lf.MlJST BE COMPLETED AND FUJ:D.1f.lIjr;RlSW
ITEM DESCRIPTION 0' PROPERTY
Include nllM or In. ".n.t....., Int.
FILE NUMBER 21-96-0652
UfSIIOOS.ON.fAQ
EXCLUSION TOTAL VALUE DEC'D, DOLLAR VALUE 0'
0' ASS IlfCEDENT'S INTEREST
3,000,00 19,925.00 100 16,925.00
6,000.00 11,457,50 100 5,457.50
3,000.00 19,925.00 100 16,925.00
6,000.00 11,457.50 100 5,457.50
1 Gift to Audrey A. Choatham on
August 30, 1995
2 Gift to Audroy and Gooffrey
Choatham on January 25, 1996
3 Gift to Jean Lynch on August
30, 1995
4 Gift to Jean and John Lynch on
January 25, 1996
5
Gifts Hade on August
Robut Hapke
David Hapke
Florence Snyder
Jamoa Heritage
Jamos Lynch
Linda Wood
Jill Cheatham
30, 1995.
$2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000,00
2,000.00
14,000.00
14,000.00
100
0.00
QI more ",.ce Is needed, Insen .ddition.1 sheets 01 same sile,)
Copyrlgnl(cI1004 'OIm tollw.,.only CPSytlama,lnc,
FOIm 1500 Scnldula GIR..,,2.171
AEY.tltIUt ,t'l3l
COUUONWfAl YH OF f1fNNavtYANIA
I'''E"''''CE ,.."EIU'"
1t[lIDEN'DECEDI1Nf
ESTATE O~ lIelen lIapku
SCHEDULE I
DEBTS OF DECEDENT.
FILE NUMBER
21-96-0652
ITEM DESCRIPTION AMOUNT
1 Bell Atlantic, telephone
aervice 8.27
2 Internal Reven"e Service,
reaerve for income tax due to
capital qaina on aale of
aecuritiea 8,400,00
3 Heaaiah Villaqe, care of
decedent prior to death 7,463.00
4 PA Department of Revenue,
reaerve for income tax due to
capital qaina on aale of
aecuritiea 2,000.00
5 Pharmacy Billa 50.28
~I """. spac. Is needed, Insen addillonal sheelS of same sae,)
Co9Y'~hl (eJ 1114 'Ol'm sofl... only CPSYI,.ml.lnc.
Form 1500 Sch.dule IIR.v. 1.131
nEV. '1':1 [It t 11.")
COU~.~llrtfl4\,'W.W~'.I'
ESTATE OP Helen Hapke
SCHEDULE J
FILE NUMBER
21-96-0652
ITEM
NAME AND AIlIlRESS OP BENEFICIARY
RELATIONSHIP
AMOUNT OR
1
A, Taxable Bequests'
Jean Lynch
135 Ridgewood Drive
Gettyaburg, PA 17325
Niece
1/2 Residue
2
Audrey A. Cheatham
596 Riverva1e Road
River Vale, NJ 07675
Niece
1/2 Residue
ITEM
AMOUNT OR
NAME AND ADDRESS OF BENEFICIARY
B, Charitable &lid Governmental Bequests:
None
(II more lpace II needed,lnlen addlUonal sheets of same llze)
CoP)'f~hl (e) 1184 tat'", ~tt..,. only CPSya'.".a.lrw:.
Fat'", 15tO Sch.dul. J (R...2.17)
l '
LI\S'f WILL I\ND TESTI\MENT
I, HELEN HAPKE, of Cumberland County, Pennsylvania, declare
this to be my Last Will and Testament, hereby revoking all prior Wills
and Codicils,
ITEM 1. I give, devise and bequeath my entire estate of
every nature and wherever situate as follows:
A. One-half (1/2) thereof to my niece, Audrey A. Cheatham,
provided that if she predeceases me, I then give, devise and bequeath
her one-half (1/2) share of my estate to her husband, Geoffrey D.
Cheatham; and provided further, that in the event Geoffrey D. Cheatham
also predeceases me, I then give, devise and bequeath Audrey's one-half
(1/2) share to her issue who survive me, per stirpes.
B, One-half (1/2) thereof to my niece, Jean Lynch, provided
that if she predeceases me, I then give, devise and bequeath her one-
half (1/2) share of my estate to her husband, John P. Lynch; and
provided further, that in the event John P. Lynch also predeceases me,
I then give, devise and bequeath Jean's one-half (1/2) share to her
son, James P. Lynch; provided further, that in the event James P. Lynch
also predeceases me, I then give, devise and bequeath this share to his
wife, Alane P. Lynch.
ITEM II. I appoint my niece, Jean Lynch, as Executrix of
this my Last Will and Testament. If for any reason my said niece fails
;to qualify, or having qualified fails to act or complete the adminis-
'tration of my estate, I then appoint my niece, Audrey A. Cheatham, as
substitute Executrix in her place.
~ ~ (SEAL)
1
ITEM III. I direct that my Executrix shall not be required
to give bond for the faithful porformance of her duties in any
jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to
this my Last Will and Testament,
me on each page this 11L- day of
written on two (2) pages and signed by
()cJv 'o.l!.r
, 1995.
I Lt~-t--V/~
(SEAL)
Signed, sealed, published and declared by the above named
HELEN HAPKE, testatrix, as and for her Last Will and Testament, in the
presence of us who have hereunto subscribed our names as witnesses
thereto, at her request, in the presence said testatrix and of each
other.
\ky\aln\vl11\hapkehel
10-2-91/2
"
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2
DNO.AA 184946 COMMONWEALTH OF PENNSYLVANIA
, DEPARTMENT O' RIVENUE
....1~ "I"'~ OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
I ACN
a='t ASSESSMENT r:t
RECEIVED fROM: U CONTROL ~
NUMBER
'*'
AMOUNT
101
~tJ~v.~9
STOCK & LEADER
35 SOUTH DUKE STREET
PO BOX 5167
YORK. PA 17405-5167
ESTATE INfORMATION:
!I filE NUMBER
li 21-1996-01>52
1:1 NAME Of DECEDENT (lAST)
~ HAPKE HELEN
II DATE Of PAYMENT
EJ POSTMARK DATE
COUNTY
SSN 090-09-1350
(fiRST) (MI)
CUMBERLAND
DATE Of DEATH
fa TOTAL AMOUNT PAID
$030.59
DO
REMARKS
JEAN LYNCH
C/O STOCK & LEADER
CHECK" 103
REGISTER OF WILLS
,-,
\) , ",'
" I". " )'1[/
RECEIVED BY, " t' ',~' " J' ",.'
-I 51GNAI' If .
" " (,r"
MARY C, LEWIS .,1',/]',-,,"';'''-
REGISTER OF WILLS U
SEAL
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/5/-! /, .2,
P~~EAU OF INDIVIDUAL TAXES
...t:AI1AMC[ UK Ol\llStDH
OlPT. 21l1ftDl
HAR1USlURG, PI. 11121.0.01
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
{'r
*'
11",,"11 lUIU.H'
AMV L NELSON ESQ
STOCK & LEADER
PO BOX 5167
YORK
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 17405-5167
04-30-97
IlAPKE
07-22-96
21 96-0652
CUMBERLAND
101
...aunt A..lttad
IlELEN
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT 1l0USE
CARLISLE. PA 17013
NOTE. To Insura propar cradlt to your account. subelt tha uppar portion of this for. Mlth your ta. pay.ant.
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiiY:iS93-Ex-Aiip-ni:i:97"i-----iiti-iNHEiiifAiic€-i'Ax-iiicoiijj-AiiJuSTH€iii'--tiii-----------------------------
ESTATE OF IlAPKE
HELEN
FILE NO. 21 96-0652
ADMINISTRATIVE CORRECTION
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
1. Raal Estata (Schadula AI (11
2, stocks end Bonds (Schadula BI (21
3. Clos.ly Held stock/Partnership tnt.r..t (Schedule Cl (3)
4. "arlo.gal/Hot.. Receivable (Schedule DJ (4)
5. c..h/Bank Deposita/Hlsc. Parsonal Property (Schedula E) 151
6. Jointly Ownad Proparty (Schadule FI (61
7, Tronsfars CSchedula GI 171
8. Total A...t,
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expan.../Adalnlltratlva Coatal
Miscellaneous Expans.. (Schedule H) (9)
10. Dabts/Hortgaga Llabllltlas/Llans (Schadula II (101
11. Total Deduction.
12. Hat Value of T.. R.turn
13. Charitable/Govern..ntal Bequ.lts (Schedule J)
14. Net Velue of E.t.te SUbject to Tax
TAX:
15. A.ount of LlnD 14 .t Spou..l ~ate lIS)
16. ~t of Llne 14 t.xable .t Llne.l/Cl... A ~.te (16)
17. Amount of Line 14 ta.abla at Collataral/Class B rata (171
18. P~lnclp.1 Tax Due
TAX CREDITS:
PAYHENT RECEIPT DISCOUNT C'I
DATE HUHBER INTEREST/PEN PAID (-I
10-18-96
12-11-96
AA146856
AA184946
450,00
.00
ACN 101
.00
.00
.00
.00
41,208.79
.00
44,765.00
CBI
2,514.96
16.623.55
(111
(121
(131
(141
.OOX,OO=
.00x.06=
66,835,28X.15=
UBI
AHOUNT PAlO
8,550.00
830.59
INTEREST IS CIlARGED TIlROUGH 05-15-97
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF TillS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
DATE 04-30-97
85.973.79
19,138.51
66.835.28
.00
66,835.28
.00
.00
10,025.29
10.025.29
9 830,59
194.70
1.11
195.81
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED.
If TOTAL DUE IS REFLECTED AS A "CREDIT" CCRI, YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
PAMHTr
REfl.IlID (CA)I
REPLY
TO.
DI SCOlIfT ~
PENAL TYr
INTEREST I
DetKh the top portion of this Hotle. IWMf ..It with your paY'Wlt .acta plyabla to the "... IInd addra..
printed on the rav.r.a .Ida.
... Hllka check or ~y ordar plyabl. tOI REGISTER Of WILLS, AGENT.
A r.fund of . ta. credit, which WI' not requa.t.d on the Ta. Raturn, .ay be r.qu..t.d by co~latlng an
"application far R.,und 0' Penn,ylvanl. InharltlnCa and E.tat. Ta." (REY.131]). application. ar. av.llabl. at
the Off Ie. of the A.gl.t.r of Will., any of the ZJ R.v~ DI.trlct offlc.. or 'roe the Depart.ant.. Z4-hour
an.warlng ..rvlc. nuabar. for far.. ord.rlngl In Penn'vlvanl. 1''800-362-Zo50, out'lde Penn,ylvanla
and within local H8rrl.burg .r.a (711) 787-8094, fDDI (717) 772-2ZS2 (Haarlng lapalred only).
Due.tlon. r-srerdlng .rror. cont'lned on thh notlc. Ihould be Bddr...ed to~ PA Dep.rt.."t of Aavenue, Bur.au
of Individual Tax.., AllNr Po.t A......ent R.vl... unit, Dept. 280601, Harrl.burg, PA 171Z8-0601, Phone
(717) 117-6505.
If any tax due I. paid within thr.. (3) calender aonth. aft.,. the decadent'. daath, a flv. parcant (5%) dl.count
of the ta. paid I. allowed.
TM 15X ta. ..,..ty non-partlclp.tlon PWlalty Is COllpUted on the tot.1 of the ta. end Int.r..t ......ed, and not
paid ~for. January 18, 1996, the flr.t dlY aft.r the and of the ta. aana.ty parlod.
Intar..t I. chargad b.glnnlng with flr.t day of delInquency or nIne (9) aonth. IInd ana (1) day froe the d.t. of
death to the d.t. of pap."t. Tau. which bK.... cMillnquw,t btlfor. January 1, 198Z b.a,. Int.r..t at the nt. of
.1. (6%) parcent pa,. ennua calculated at a dally rat. of .000164. All t.... which b.ca.. d.llnquent on and a't.r
Jenuery 1, 198Z will baa,. Int.r..t at a r.t. which will vary froe cal~.,. y.a,. to calend.,. ya.,. with that rat.
announced by the PA D.pe,.taant 0' Revenue. The appllcabl. Int.r..t rat.. fo,. 198Z th,.ough 1991 a"'1
Vea,. Inte,...t A.t. Dally Inte,...t Facto,.
V..r
Int.,...t Rat.
Dally Int.,...t Facto,.
19112 zax .000548 1981 .X .000241
1983 16X .000438 19&1-1991 I1X .000301
I." I1X .000301 1992 OX .000Z41
19115 I3X .00O:S!i6 1993-1994 n .00019Z
19.. lax ..100214 1995-1997 'X .000241
"'Intlr..t I_ calculated a. 'ol1ow.r
INTEREST a BALANCE OF TAX UNPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
"'Any Notle. 1..1*1 aUer the ta. baco.a. delinquent will raflect en Int.r..t calculation to flit.." Cl5) diu
beyond the data 0' the .........,t. If P'YHI1t It IIede .ftar the Inte,...t coaput.tlon data Ihown on the
Notlca, Bddltlonel Int.,...t .u.t be calculated.
;,
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.:- .,--. \ \'- -r:,..J..... .....,\::. l,. "'~'rc:~ \ L-l-~~
11'1.14100..111
w
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEAltH Of PENNSYlVANIA
DEPARtMENt Of REVENUE
" IURIAU OP INDIVIDUAL tAXIS
DEPt, 2B0601
HARRISlURO. PA 1712B,0601
DECEDENt'S NAME n-, ~, ",
filE NUMBER
-; '\1 t \
ACN
\-\-
\..I (
S .J
,
)
\
\ '
SCHEDULE
ITEM
NO,
EXPLANATION OF CHANGES
'I " \ (
I' \ '
J-.J._ ,'....' .\.~_~
1.
\ ",',o.-
\,
-\..... ...- . .....
, ,
" "'U' -~, (" '\ \
t.... \..~ \_t..'..u-......L\....:,__ -" '--
at .L.\ - \ ':::' cq
, .
,_, _ ",. . , ._, -1,"
TAX EXAMINER:_~uLL~\...L.w'",-_~__l;<. I . lc,....:.-.
. , .....
PAGE
15-~P/,-C1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAMES
INHUIUHC[ 1A)I DIVISION
D[Pl. lBObOl
HAAMISBUAC, PA Ill:" OliO I
NOTICE OF INIlERITANCE TAX
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
AMY L NELSON ESQ
STOCK & LEADER
PO BOX 5167
YORK
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 17405
c...
03-17-97
HAPKE
07-22-96
21 96-0652
CUMBERLAND
101
Anount Rlnltt.d
~~~{t
j'(J~
'''.lhl Ill" lel-'"
HELEN
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 ~
Ri'i=i54'j-EX-AFP-ni3=9'fj-iioYicr-oT"iNHEiiii'ANCE-YAinipiiiiiiisEHEiir-,--m.-OwAticE-oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HAPKE HELEN FILE NO. 21 96-0652 ACN 101 DATE 03-17-97
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. Anount of LIna 14 at Spousal rat. C1S1
16. Anount o~ Line 14 taxable at Line.I/Class A rat. 1161
11. Anount of LIna 14 taxable at Collateral/Class Brat. 1171
18. Principal tax DUB
TAX CREDITS:
PAYMENT
DATE
10-18-96
12-11-96
TAX RETURN WAS: I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rool E.tolo ISchodulo AI II)
2. stocks 8nd Bonds (Schedule 8) 121
3. Closely Hald stock/Partnership tnterest (Schedule Cl 131
4. Hortg.Dls/Hotl. Rlcaiyable (Schedule DJ (41
S. Cash/Sank Deposits/Hisc. Personal Property (Schedule E) 15)
6. Jointly Owned Property ISchedule F) (b)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expensas/Adn. Costs/Hise, Expenses (Schedula H) 19)
10. Dobl./Moclgogo Llobl11110./Llon. ISchodulo I) 110)
11. Total Deductions
12. Het Value of Tex Raturn
13. Charitabla/Governnental Bequests CSchedule J)
14. Hat Value of Estata Subject to Tax
NOTE:
RECEIPT
NUMBER
AA146856
AA184946
DISCOUNT It)
INTEREST/PEN PAID 1-)
450,00
.00
I ) CHANGED
.00
.00
.00
.00
41,208.79
.00
44,765.00
(8)
2,514,96
17,921.55
Ill!
112)
113)
114)
.00 X .00=
.00 X .06=
65.537,28 X.15=
118)
AMOUNT PAID
8,550.00
B30.59
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insure proper
credit to your eccount,
subnit the upper portion
of this forn with your
tax paYllent.
85.973.79
'0.436 ~1
65.537.28
.00
65.537.28
,00
,00
9.830.59
9.830.59
9.830.59
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION DF ADDITIDNAL INTEREST.
I IF TOTAL DUE IS LESS THAN 11, NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YDU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIDNS.I
;]',
,,'
("':1
~
n:
,-
ULl. P'" :.i
l.C 0u
RESERVATIONI E.t.t.. of dlcld.nt. dying on or blfor. Dlc,.b.r 12, 1981 .- If any future Inter..t In the ..lat. I. tran,f.rred
In POI....lon or .njoy..nt to Cle.. a Ceollet.ral) blnl,lclarl.. of the decldent aft.r the __plratlon of any ..lat. far
II', or for y..r.. the Co..onw..lth hlreby __pr..sly t.s.rvI' thl right to apprals. and a"I.' transf.r lnh.,ltanel ,....
It the lawful CI.,. a (coll.t.ral) rate on any .uch future Inter..t.
PURPOSE OF
NOTICE:
To fulfill the requlr...nts of Slctlon Zl~O of t~ Inherltancl and E.t.t. fa. Act, Act 21 of 1995. 72 P.S.
Slctlon 91ltO.
D.tach the top portion of thl. Hotle. and subllt with your Ply..nt to the Rlglster of Will. prInted on the rever.. .Ide.
.-"eke chuk a~ .on.~ ord.r plI~abl. tal REGISTER OF HILLS, AGENT
PAVttEHT:
REFUND (CR)1
A r.fund of a tax cr.dlt, which WIIS not r.qu.st.d on the Tax R.turn, .a~ b. r.qu.st.d by co.pl.tlng IIn "Appllclltlon
fo~ R.fund of P.nnsylvanlll Inh.rltllnc. and Estllt. Tllx" (REV-ISISI. Applications IIr. IIvallllbl. lit the Offlc.
of the R.glst.r of Wills, IIny of thl 23 R.vlnul DI.trlct Offlc.., or by calling the sp.cllll 24-hour
answ.rlng ..rvlcl nu.b.rs for for.. ordorlng: In P.nnsylvllnla 1-800-362-2050, out.ld. P.nnsylvanla IInd
within local Harrisburg .roll (717) 787-8094, TOOl (7171 772-2252 (Hollrlng I.palrod Only).
OBJECTIONS:
An~ party In Int.ro.t not satlsfl.d with the IIpprals...nt, allowanc. or dlsallowanc. of d.ductlon., or .....s..nt
of t.x (Including discount or Int.ro.t) liS shown on this Notlc. lust object within sixty (60) d.y. of r.c.lpt of
this Notice by:
..wrltt.n prot..t to the PA a.part..nt of R.v.nue, Board of App.als, O.pt. 281021, Hllrrlsburg, PA
.-.I.ctlon to hllv. the .ett.r d.tor.lnod at eudlt of tho IIccOunt of the personal r.pr.slntatlv.,
--IIPP,1I1 to the Orphlln." Court.
11128-1021,
OR
OR
ADHIN
ISTRATlYE
CORRECTIONS:
Factual .rrors dl.covlrod on thl. 1I..ess..nt shoUld bo IIddress.d In writing to: PA OIPllrt..nt of Rovenuo,
Bureau of Indlvldulll T...s, ATTNI Post A....s..nt R.vl.w Unit, aept. 280601, Hllrrlsburg, PA 17128-0601
Phon. (717) 781-6505. S.. pllg. 5 of the booklet "In.tructlons for Inhlrltanc. Tax Return for a R..ldent
O.c.d.nt" (REY-ISOI) for en ..planlltlon of IIdllnl.trlltlv.ly carr.ctable orror..
DISCOUNT:
If any ta. due I. paid within thr.. (l) calendar .onths aft.r the doc.d.nt'. d'lIth, II flv. p.rc.nt (5X) dl.count uf
thl ta. p.ld Is allow.d.
PENAl TV :
Thl 15~ ta. lIano.ty non-participation p.nelty Is coaput.d on the total of the tax IInd Int.r..t a.s....d, and not
paid before January 18, 1996, the first dllY aft.r thl .nd of the tllX aan.sty periOd. Thl. non-pertlclpatlon
penlllty I. app.alllbl. In the .11.0 .anner and In tho the sa.e tl.. p.rlod II' you would app.al the ta. and Intor..t
that hll' b..n as..s..d a. Indlcat.d on thl. notlco.
INTEREST:
Int.ro.t I. cheraod b.alnnlna with first day of d.llnqu.ncy, or nino (9) .onth. IInd on. (I) day fro. the date of
d.eth, to the date of pey.ont. Ta... which b.c", d.llnqu.nt b.fore JaftUllry 1, 1982 bear Int.r.st at thl rat. of
six (6X) Plrcent p.r annul calculet.d at a dally rete of .000164. All ta... which boca.e d.llnqulnt on and aft.r
JllnUary 1, 1982 will b.llr Int.rl.t at a rete which will Vllry fro. calondar yellr to calondar y.ar with thllt rate
announcld by the PA D.part.lnt of Rlv,nuo. Th. IIPpllc.blo Intoro.t ratls for 1982 through 1997 IIr.:
!!!! Inter..t Rat. Dall~ Int.r..t Fector !!!!! Intoro.t Rat. DailY Int.,od Fector
1982 20X .000548 1987 'X .000241
1983 16X .000438 1988-1991 11% .000301
1984 IIX .000301 1992 'X .000247
1985 13:< .000356 1993-1994 7X .000192
1986 10:< .000274 1995-1997 'X .000241
--Int.r..t is calcul.t.d .. followst
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. I.sued .ftlr the tax b,co'I' d.llnqu.nt will r.fl.ct an Int.re.t calculation to flft..n (IS) day.
b.yond the dllt. of the .....s..nt. If pay..nt I. ..d. eft.r the Int.r..t co.putatlon datI .hown on the
Notice, addltlon.l lnterlSt BU.t be calculat.d.
BUREAU OF INOIVIOUAl TAXES
l..tUITAHCE Tax DIVISION
DtPf. 110601
IlAR1USllMG, PA 11UI.06Dl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
(>
*'
tn.IlIt..,,, m.",
AMY L NELSON ESQ
STOCK 8 LEADER
PD BOX 5167
YORK
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-1Z-97
HAPK E
07-ZZ-96
Zl 96-065Z
CUMBERLAND
101
HELEN
Anount H..Ht.d
PA 17405-5167
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE I To Insure proper cradit to your account, sub.it the upper portian of thl. forn with your t.x pay..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifE"v:ifjijj-EX--AFP-[oi-:9'rimm...--iilHE"iiiYliNC'E--i')iX-STAiEiiENi'-O-F'-)iccouiii--iii.---------------------
ESTATE OF HAPKE HELEN FILE NO. Zl 96-065Z ACN 101 DATE 05-1Z-97
THIS STATEHENT IS PROVIOED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPlICATIDN OF All PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 04-Z9-97
PRINCIPAL TAX DUE,
10,OZ5.Z9
PAYMENTS (TAX CREDITS),
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
10-18-96 AA146856 450.00 8,550.00
lZ-11-96 AA184946 .00 830,59
04-14-97 AA185393 .00 194.70
TOTAL TAX CREDIT
10,OZ5.Z9
BALANCE OF TAX DUE
INTEREST AND PEN.
.00
.00
. 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" ICR),
YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
TOTAL DUE
,00
r" .-
- ~.. ,
,-
.7J
,1,..,
PAMHTI
oatlKh the top portion of thh Notice end sub.1t with your p.y.ent .ad. payabl. to thl n... end add'.;'
prlntad on the raver.. ,tda.
.w
If RESIDENT DECEDENT .aka chIck or .onay ordar payable tOI REGISTER OF WILLS, AGENT.
If HON"RESlDEHT DECEDENT .aka chack or aOfMY order pnabla tOI COMI10NWEAL TH OF PENHSYLVAN~~.
"
CI
REFUND (tA)1 .. r.fund of . t.. credit, which v.. not raqua.tad on the 'ax R.turn, ..y ba raqua.tad by co~l.tlng an
-Application for R.fund of Pannlylvant. Inheritance and Elta'. tax. (AEY-llt,). Applications ar. .v.ll~l. at
the Dfflc. of the Aeallt.r of Willi, any of the 25 A.Y~ Dlltrlct Offlc.' or fr~ the Dep.rt.ent'. Z.-hour
~...rlno ..rvlce ~r. for for.' order IntI In p~.ylvanl. 1-800"S6Z-ZGSD, out, Ida PennsylvanIa
end within local Harrisburg .r.. (717) 717-8094, TODI (117) 112-2252 IH.arlng I~alrad only).
REPLY '01
au..tlon. regarding arror. contained on thl. notlca IhoUld b. .ddr....d tal PA D.part.ant of R.venu., aur.au
of Indlvldu.l 1.xa., "'"I Po.t ,.......nt R.vl... unit, D.pt. 280601, Harrl.burg, PA 11121-0601, phOne
(111) 181-6505.
DISCCOC'I
If eny ux due .. p.ld within thr.. (3) calend.r Mtnth. .ft.r the dacadant'. d..th, . flv. p.rcant CS:U dhcCM'lt
of the tax paid I. allow.d.
PENAL TVI
ThII 15% tax ...,.sty non-p.rtlc1paUan pan.lty .. co.put.d on the tot. 1 of the ta. &net Int.r..t .......d, and not
p.ld bafora J.nuary 18, 1"6, tha flr.t day .ft.r the .nd of the tax .an..ty p.rlod.
IKTERES11
InUr..t I. chergad bag Inning ",ith f1nt day of d.lInquency, or nln. (9) Mtnth. and ana (1) d.y fro. the daU of
daath, to the data of pa11lant. 'ax" which bllc". daUnquent b.for. Janu.rv I, nl2 be.r Int.r..t at the rat. of
.Ix (6X) parcant par annu- c.lculat.d at a dally r.t. of .000164. All tax.. which b.c... delinquent on and after
January 1, 1'8l ",Ill b..r Intere.t at a rat. ",hlch ",Ill vary froe calendar ya.r to calendar y..r ",Ith thet rata
announced by the PA D.part.ant of R.v.nue. 'h. appllcabl. Int.ra.t rat.. for 1'8l through 1991 anI
Ve.r Inter..t Rata Dally Int.r..t Factor Vear tnt.ra.t R.t. Dally Intar.st Factar
I'll .Ol .000548 1981 'X .000247
1983 lOX .00008 1'"8-1991 11% .DU0301
1984 llX .000101 1992 'X .00az47
1.&5 UX .000356 199J-I994 r. .00Dl'2
1916 lOX .000214 1"5-1997 'X .00DZ't1
--Int.r..t I. calcul.t.d .. follov.1
INTEREST = BALANCE OF TAX UNPAID X HUKBER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlca I..u.d .ft.r the ta. baco'" ~llnquant viii r.flect an Int.r..t c.lcul.tlon to flft.~ (15) day.
baYond the d.t. of the ........nt. If pay.ant I. .ede a'tar the Inter..t coaputatlan data .hOwn on the
Hotlc., .ddltlonal Inter..t au.t be calculated.
-. ... ... .~ '. .
~JeC!(/- n1C!JJaf}l!
s',tjvcl: Helen Hapke Estate
'])nlv
April 11, 1997
File No. 21-96-0652
Enclosed please find a check to your order in the amount of $194.70 which
represents additional Pa. Inheritance Tax due in the above estate.
Wotl!d you p]?~~~ =end me a ~~~~ipt in th~ n"~lng?~ ~D1F_~~~re~q~~ ~n"~'np~.
Thank you for your cooperation.
'Iq
,
':0
O'l: II ::;t f'r:',; i_~.
Amy L. Nelson
~EGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
:r0 CARLISLE PA 17013
)C~J
LAW OFFICES
STOCK AND LEADER
L
35 South Duke Street
P,O. Box 5167
YOlk, Pennsylvania 17405.5167
(717) 846.9800
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INVENTORY
ESTATE OF
HELEN HAPKE
} No 21-96-0652
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,19_
L~e~ Upper Allen Township.
Cumberland County. PA. Deceased,
AFFIDAVIT OF PERSONAL REPRESENTATIVES
~ommonlnralt~ of f)rnnllplbania,
1111.
~ountp of !lork.
Personally appeared belore me, a
Jean Lynch. Executrix.
who being duly sworn
Notary Public
, In and for said Counly,
according to law, say S
HELEN HAPKE
Ihat Ihe within Invenlory of the personal property
,Iateof
and real estate which were of
Upper Allen Twp.. Cumberland
Co !leceased, is Irue and correct 10 the besl of
her
knowledge, Information and belief.
" "'~,~ ~~!-~-L Ji:t-<t-u?,L.
ean Ly ch, Executr~x
Sworn
and subscribed to betore me
dayof l'Jtr:., A,D" 19~~
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, "~m,::,"~,;:':",,; ,:~~,',~,';,~"I NVENTORY
Ollh~efSOn"'",epefty-eolk&;l~aIa.:;iluale in Ihe Commonweallh, which were of Helen Hapke -
Cumberland
, lale 01 upper Allen Township in Ihe County ol~
laken and made In conformlly with Ihe above deposition under Section 3301 and following of the P-E.F Code,
this
PERSONAL PROPERTY
DOLLARS
See attached
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STATUS REPORT UNDER RULE 6.12
Name of Decedent:
HELEN HAPKE
Date of Death:
July 22, 1996
21-96-0652
Admin. No.
Will No,
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1, State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No, 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No X
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes X No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date: 1//)'1/fc .::faAAJ,. ~"'~ L-..
Signature T
Jean Lynch
Name (Please type or print)
c/o stock and Leader, a Prof. Corp.
35 S. Duke St., P.O. Box 5167
Address York, PA 17405-5167
(717 ) 846-9800
Tel. No.
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X personal Representative
Counsel for personal
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