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OlJMMONW!ALTH OF PENNSYLVANIA t Ol!PARTMENT OF HeALTH I VITAL RBCOADS
CERTIFICATE OF DEATH
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Loe L. Durham
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LtflllS C. Durham
35 NO\Jfltoifl Rd.
Carlisle, PA 17013
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J,1-lqCflr~O'7
RENUNCIATION
In Re Estate of
Lee L. Dlll.ham
deceased,
To the Register of Wills of
Cumberland
County, Pennsylvania.
The undersigncd.. Rll~h R. Mill 1 pn r ",1 "'I:.e.l:...
of
the above dccedent, hereby rcnounce(s) the l'ight to administer the estate and respectfully ask(s) that Letters
of Adminiatr~ion--
be issued to
John E. Durham
WITNESS
mv
hand thIs .2n1i- day of .october
, 1991i.-.
Lu (? h~
(Slgnatur.)
g-~yt, ~Itor~('~, R /7a:u;
(Address)
(Signature)
r-1)
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en " (Address)
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CC I.,,, p, ~:.!1 2i
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(Aqdr",)
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FOR OATf::SOF DEATH AfTEf11Z131191 CHECK HEHE
IF A SPOUSAL D
POVLfUYCREOIT IS CLAIMED .__
COM~~~:I.~~\\O' p.fJ1lVir~~ANIA
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HARRlfl Q, PA 17128.0601
INHERITANCE fAX HETURN
FIlBfAllmlTlDEC ED E N T
(10 BE FILED IN DUPLICATE:
WJQ)~~ or WILLS
Y€AR NUMBER
REV. ISOOEX .(7.9~l
CAB
H P L
E P 0
C II C
K 0 K
P S
C P
o 0
R N
R D
E E
S N
. T
2l..l996.0807
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DECEDENT'S COMPLETE ADDRESs
35 Mountain Road
Carlisle, PA l7013
DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
Durham, Loe L,
SOCIAL SECURITY NUMBE~~An: OF DEATH OATE OF BIRTH
186.28.68l0 09/2l/1996 06/07/l930
County
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST.FIRST AND MIDDLE INITIAL) SOCIAL. SECURITY NUf.lBER
Cumbo r 1 and
AMOUNT RECEIVED (SEE INSTRUClIONS)
0.00
X 1. Origi;al Return ---TJ 2. Supplemental Return
~, limited Estate 0 421. Future Interest Compromise
(lor dates 01 death aHer 12-12.821
[J 6. Decadent Died Testate D 7. Deceder,! Maintained a Living Trust
(Attach copy of Will) (Attach a copy Clf Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE OIRECTED TO:
Remainder Return
(lor dates of death prior to 12-13-82)
Federal Estate Tax Return Required
Total Number of Sale Deposit 80)(05
05,
o 8,
NAME
Michael J, Hanft,~ulro
TELEPHmlE NLI~BER
COMPLETE MAILING ADDRESS
Hanft & Vohs
II W. Pomfret Street,
Carlisle PA l7013
25,000.00
None
None
None
200.00
None
None
Suite 2
R
E
C
A
P
I
T
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A
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N
717 249.5373
1. Real Estate (Schedule A) 1
2, Stocks and Bonds (Schedule B) (2)
J, Close~ Held Stock/Partnership Interest (Schedule C) (3)
4, Mortgages and Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & MiscGllaneous Personal Property (Seh. E) (5)
6. Joint~ Owned Ploperty (Schedule F) (6)
7, Transfers (Schedule G) (Schedule LI (7)
8. Total Gross Assets (total Lines 1 k7J
9, Funeral Expenses. Administrative Costs. Miscellaneous
Expenses (Schedule H)
10. Debts, Mortgage Liabllllie", Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12, Net Value of Estate (Line B minus Line 11)
13, Charhable and Governmental Bequests (SchfJdule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
15, Spousal Transfers (for ri.tes of death after 6-30-94)
See Instructions for Applicable Percentage on page 2.
(Include v.lues from Schedule K or Schedule M.I
16. Amount 01 Line 14 taxable at 6% rata
(Include values Irom Schedule K or Schedule M.)
17. Amount of Line 14 taxable at 15% rate
(Include values from Schedule K or Schedule M.)
18. Principal tax due (Add tax Irom Line 15, 16 and 1'7.)
19. Credits/Sp Poverty Prior Payments Disco~mt
None
(8)
25,200,00
(9)
6,274,10
(10)
T
A
X
(11) 6,274.l0
(12) 18,925.90
(13)
(14) 18,925.90
(15) 0.00 X , 0,00
(16) 0,00 X .06 ' 0,00
(17) 18,925.90 X 15 ' 2,838,89
(18) 2,838.89
Interest
c
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P
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T
A
T
I
o
N
(19)
(20)
0.00
0.00
+
+
20, If Line 19 is greater than Une 18. enter tho difference on LIne 20. ThIs Is the OVERPAYMENT.
~ 0 I Check here If you are roque.tlng a rofund of your ov..payme_~
21. 111.ine 18 is greater than Line 19, enter the differenco on Line 21. ThiS IS the TAX DUE.
A. Enter the interest on the balance duo on Lino 21A
B, Enter the total 01 Line 21 and 21A on Line 218 ThIS" the BALANCE DUE.
Make Check Payablela: Regi.ler of Will., Agent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
Under p8nalllesof pllr)wy, I declare that I hilVllal(AmTrlff~turn, inclllrllfll} ;iCc'e>mparlYlflq ',clledllltls and sllltllnuH1is.-:iiidi01iieb6it of my knowledge and belial, Ills trUf!,
corroct and cotnpletl'l. I declare ltlilt all real flstatl'J hMI botln rllpN!ed at trllO milll<1I1 vahl6, OflCliltilllon of pftlpiHfH olhnr thlln lhft pursonal rl'.lprtl~e!ltativft Is based 0(1 ~lIlnformallon of
which preparllr hall any knowledqll
(21)
( 21A)
( 21B)-
2,838.89
0.00
2J838.89
5IGNATurH: OF PEASON RESPONSIBLE FOR FIWlG RETURN
---~_.
John E. Durham
130 Lukoview Drlvo
. . . . . . . .
Ca['J..L'~!o, PA 171)13
Han (t ,~ Valls
11 W. Pomfrot: .Stnwt.,. Su l to. 7,
Ci,IIJ.!.':J.!~_,_D~___l}:!J.L.._ ",.._.m.___.._
...(/ --I'
/")'- L
DATE
DATE
',t..,;'f! &. '/; /"
1l..\uu.+....L./ L I '1M (ll~& l
( 51 .N'1fURE OF rRf.rAR~R nfHjH fH,,~~fRfPI1ESENTAflVE
\.~ / ',I' / " , i! l /
~i~~_..___~..__~._L-.
CClpyri(jhtiCllll!l<\torm',ollo'dll"lIllf(;P',y\llIm!lln,
" rei.
I,. 17{'('
FAMILY SETTLEMENT AND FINAL RELEASE IN THE
ESTATE OF LEE L. DURHAM
KNOW ALL MEN BY THESES PHESEN'I'S, THM' W!H;REAS, LEE L.
DURHAM, latl3 of Mlddlesex 'l'ownship, Cumber land County,
Pennsylvania, deceased, died on September 21, 1996, 1992, havlng
died without a Last Will and Testament.
WHEREAS, Letters of Administration were granted in
Cumberland County, Pennsylvania to Estate No. 21-96-0807, and
said Letters of Administration named John E. Durham as
Administrator;
WHEREAS, the said Administrator has gathered the assets of
the estate of the said decedent and the assets consist of
personal property, to a total value of $25,200.00, as set forth
in Exhibit "A", which is a statement of account of said
Administrator, and Which is attached hereto and made a part
hereof, and marked Exhibi t "A";
WHEREAS, the debts and deductions, including the payment of
inheritance tax ln the said estate, amount to $9,147.99, leaving
a balance for distribution of $16,052.01, also as set forth in a
statement of account of the said Adminlstrator, which account is
attached hereto and made a part hereof, and marked Exhlbit 'A";
NOW THEREFORE, KNOW YE, that we, John E. Durham and Ruth E.
Mullen, being heirs (l.e., brother and sister) of Lee L. Durham,
the said decedent, and being those persons entitled to inherit,
do hereby acknowledge that we have this day had and received from
the said Administrator, in full satisfaction of all sums or sum
of money and/or legacies;
AND, we do hereby stipulate that in order to avoid the
expenses and time involved in the filing of the formal account
and schedule of distrlbution;
THEREFORE, we do hereby remise, release, quitclaim and
forever dlscharge the said Administrator, his heirs, executors,
administrators and assigns, of and from the sald estate and from
all actions, suits, payments/ accounts, reckonings, claims, and
demands whatsoever, touching upon the estate of said decedent,
and we do further hereby covenant and agree that should any
liability come due to the estate of the sald decedent after the
signing of this agreement/ we do hereby covenant and agree that
we shall contrlbute equally part of our share of the estate to
satisfy any and all claims, demands, suits, or causes of action
which may be suocessfully prosecuted against the said estate or
the aforesaid Administrator after the signing, seallng and
delivery of this family settlement agreement and final release.
I Mil! \I'll I U~l ,\1I1,I.<n1/11 "IL\\I),\\l ,'''~
FIRST AND FINAL RELEASE OF THE ESTATE OF LEE
L. DURHAM, LATE OF MJDDLESEX TOWNSHIP, CUMBERLAND
COUNTY, PENNSYLVANIA
Date of Death: September 21/ 1996
PRINCIPAL ACCOUNT
I. DEB~TS
Your Acoountants oharge themselves with the followi~gl
Real Estate
35 Mountain Road, Carlisle, FA
$25,000.00
Miscellaneous
Misc. Personal Property
s
200.00
Total
$25/200.00
II, CREDITS
Your Accountants ask credit for payments made from Principal
Account as follows:
a. Hoffman-Roth--funeral costs $ 4/439.DO
b. Hanft & Vohs--Attorney's fees $ 1/250.00
c. Probate Fees $ 80.00
d. 1996-1997 School Taxes $ 87.56
e. Legal Advertising--The Sentinel $ 71.16
f. Legal Advertising--Law Journal $ 60.00
g. PP&L $ 62.35
h. PP&L $ 27.61
i. PP&L $ 11.12
j. PP&L $ 13 .12
k. Aero oil $ 179.85
1. united Telephone Co, $ 27.33
m. Inheritance Taxes S 2.838.89
Total $ 9/147.99
I' 'MJlfWllIU,n ^11 L~IA\l ~lil'HH"'\lf^~I...,,~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAl. TAXES
I~HUU'ANU lAX llIVIS[lJN
Ullfl. ,'hOhOl
t1AIIHI SfllJRG, PA 1/1i'8 0(101
NOTICE OF INHERITANCE TAX
APPRAISE~IENT, AI.I.OWANCE OR DISAl.l.OWANCE
Of DEDUCTIONS AND ASSESSMENT Of TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUN1'Y
ACN
=1
....__ ...__ .......____._..--1
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WfLLS
CUMBERLAND CO COURT HDUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ...
R"EV: is,,-?' - E it -A F i'- - f 0 j-: 97-'- - NOYi C E - 0' f: ,. YN'H Eif i i A NO' E - TAX - XP' PR Xi ii E ;'IE Nr-, .. "A i:.l-owA 'N-O' E - eifi - - -.. - - - - - - - - - - -""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
LEE L FILE NO. 21 96-0807 ACN 101
If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 18
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAXI
15, Amount of Una 14
16. Amouni of Line 14
17, Amount of Line 14
18, Principal Tex Due
MICHAEL J HANFT
STE 2
11 W POMFRET ST
CARll SLE
ESQ
PA 17013
ESTATE OF
DURHAM
TAX RETURN WAS I I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI DRIGINAL RETURN
1. Rell Est.t. (Sohedule A)
2. stocks and Bonds (Schedule 0)
3. Closely Held stock/Partnership Interest (Schedule C)
4, Mortgages/Notes Receivable (Schedule Ol
S, Cash/Bank DeposHs/Hiso. Personal Property ISch.dllle E)
6. Jointly OWned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS I
~. Fun.ral Expenses/AdM, Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11, Total Deductions
12. Net Value of Tax Return
15, Charitable/Gav6rnmental 8e~u.sts (Schedule J)
14. N.t Value of Est.t. Subject to Tax
NOTE:
at Spouul
t.)(.ble at
taxable at
rat.
L. ineallClau A rate
Collatarll/Class 8 rat.
TAX CREDITS:
-PA YMeNT --f'
DATF,
-01721-97
-L
RECEIPT
NIIMBER
AAI050-93
DISCOUNT 1'1
INTEREST/PEN PAID I-j
-----
.00
04-21-97
DURHAM
09"21-96
21 96-0807
CUMBERLAND
101
[",~"~.I."oun.~!~""!.l tt ~d
CHANGED
111
(21
13 I
141
(5)
161
171
25 , OQ.Q.....QQ.
,00
,00
,00
200.00
,00
.00
181
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UW.lhltx liP (01-111
LEE
L
19)
110 I
6,274,10
.....QQ.
III )
1121
1131
114)
DATE
04-21-97
1151
1161
1171
.00
.00
10,925.90
x ,00.
X .06.
X . IS.
118 )
NOTF.: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
25,200.00
6.?74 10
lO,925,90
.00
10,925,90
will
.00
,00
2,030.09
2,030,09
----,._.__...~ ~
TOTAL TAX CREDIT 2,030.89
BALA.~.C.!.._~~.. TAX_D.UE .....______-'-0,0._
IN!E~~~~i:A~~EP~~.----.--.-~66'-j
_..----- -,---______ __ .___~_U_____.m __,__________._.___ ..___ __________
. If PAID AfTER DATE INDICATED, SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST.
AHOUNT PAID
2,030.09
If TOTAL DUE IS LESS TiIAN 11, NO PAYMENT IS REQUIRED,
If TOTAL OUF. IS REFLF.ClED AS A "CREDIT" ICRI, YOU MAY BE DlIE
A REFUND, SEE REVERSE SIDE OF THIS fORM FOR INSTRUCTIONS.I
\,0
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N
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r~
cc.
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Ff'
.
.~ $
00
RESERV~T!ONI Estato' of dooedanti dying on or bofer. DeceMber 12, 1982 .~ if any future Inter..t in the ..tate Is tranlf.rr.d
In POllSlUllon or enjoyment to Class 8 (col t\:l;tersll beno' Icier lu of the decedlnt after the IKPJraUortof tny ..tate for
11f. or for y..r., tho Co","onwealth hereby .~pr.GilY rooorv.. tho right to appral.8 and 11'811 tran.f.r tnherltance T.~'B
at the lawful Cift" 8 (oollateral) rat. on any 'uoh future Int.r..t.
PURPOSE OF
NOTICE:
PAVMENTl
REFUND (CRll
08,lECTIOHSI
'OHIH
llHRATlVE
CORRECTIONS:
OISCOUHT,
PENAL TV:
IHTERESTI
To fulf111 tho f'flQuJreJll8ntl of Sectlon 2140 of the Inheritance lmd (itat. TIll< Aot, Act 21 of 1995. <n P.S.
Section 91~O),
Ootaoh the top portion of thIs Notloe ~nd submit with your pay~ent to the Regilter of Wills printod on the revers. std.,
~~"'ake cheok or Wloney order payablo tOI REGISTER OF NILLS I AGENT
A refund of a tax credit, whlch' WftS not requuted on the Tax Return, Klay be requested by cOMPletin" an "AppllcaUon
for R.fl.lnd of Pennsylvl'mla InherlhncQ end E~hh Te)(" (RE\,t'1313J. Applloetlons ar. IIvallable at th. Office
of the Register 0" Wills, any of the 23 nevllnutl nlstrIct OffJcu, or by oalllng the spechl 24Mhour
an5werlng service number Ii for forms orderlngt In Pennsy!vBn]a 1"800-362'Z050, outside Plilnn,ylvllnlll lIInd
within' local Harrisburg aru (717) 787-8094, TOOl! (117) nZ-?25Z (Hearing IIIIpalred Only),
Any party In lnterut not !l2ltlsfled with tho appndsomont, allowanco or dlullowaM8 of deduotlon" or asselllllent
of tllx (lncludlng disoount or interutl 8S shown Oil thi~ Nottee must ohjeot within sixty (60l days of receipt of
thh NoUoe bYI
"writte" protest to the PA Department of Revenue, Board of Appeals, Oept, Z81021, Harrhburu, PA 17128"1021, OR
"eleotionto have the matter detertllned at nudl1 of the account 01 the persoMl representative, OR
K.appe"l to the Orphans' Cuurt.
Fl'l~tual error. dIscovered on this aUISlllOnt lthould be addressed tll writing tOI p" Departlllent of Revenue,
8uruu of Individual Tl'll(8!I, ATTN: Post AUIUflIent Revllw Unit, nip\' 2a0601, HarrIsburg, P" 1712&-0601
Phone (717) 187-6S0S, S.. page 5 of the booklet "Instructions for InherItance TaK Return for a Resident
Decedent" (REV.150I) for sn explanation of ndMinlstratlvely correct8bl~ errorl,
If any tax due 11 Jul1d withIn thrlle (3l ~ahndar MonthI' alter the decedent', death, II five percont (5:0 dhcGunt of
thl tax paId Is allo~ed,
The 15% taM a.nesty non-partAclpatlon penalty i, COMPut~d on the total of the tax nnd Intere.t alses.ed, and not
paid before January 18, 1996, the first day aft.r thl end of the tax sflInuty periOd. Thh non"partlc1paUon
penalty 1$ appealable In the 5!'1me m!'lnner an" in the the sa~e ti_e period as you wnlllrl appel'll the tax and lntere.t
that hu bun assllllud as Indicated ot, this noUoe.
Internt Is chargod boglnnlng with first dAV of dDllnquillncy, or nine ,(9l Months Md on. (11 day fro" the date of
death, to thll ditto of plWllIent. TtlK8S which betame delinquent before Janllary 1, 198? blnr Jnteretlt at thl rat_ of
,Ix (6%) percent per llnnUlll cl'llllulatod et a dally rete of ,000164. All tllll;U which beceme dtllnquent Qn and aft.r
January 1, 1981 will bunr interest at a rate which will vary frOM calendar year to calendar year with th6t rat.
announcld by tho PA DepartMent of Revenue, Tho RpplJcllble intarelt rat.. for 1982 thrQugh 1991 arel
'!!!r Intllrest Rllte Daily Int~rut FPlctor ~ Interut Jlate DollY Inter8lit FaotQr
1982 ZOi: ,OllOS48 1987 9% ,00021,1
1983 16% .000438 1988-1991 11;( .000501
1984 11% .000301 1992 9;( ,OOD~4 7
1965 13% ,OO05S6 1'995"1994 1% .000192
1966 10% ,000274 1995~1997 9X ,OOOt.47
.Mlnterut It calculated .. followlt
INTEREST' BALANCE OF fAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--~nY Notice 1~lued after th. tex beco..s delinquent will r~flect PIn Interest calculQtlon to flfte.n (lS) day.
blyond the datI o~ thl nSI'ss~.nt, 1( pay.ent I. .ade after the Int.r..t cOMPutatlon data shown on tht
Notice, Ilddltlonal lnt.rut .Ult bll calculatld.