HomeMy WebLinkAbout96-00820
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Hvl5CO f( + I,' 'iJ! ,fOR DATlS O~ OlATH AnER 1 :21311~1 CHECK HUH
~>ib INH::Ji~E~~E ~Ei:~DREE~~RN )~~~~(u:)~\H:DI'l;_<:!~I~~IDlt- ,~~- .. \?-,;;)'--o'
COMMONW!AI'" O' ""IYlVAN" (TO BE FILED IN DUPLICATE ,.
OfPARTM!NT 0' fl.eVfNUe
H""lfJ{U~or,:".ObO' WITH REGIS_~E~?F WILLS) _ .COUNTY ~9De ye_~.R __._- ",-u~a!.d:
DeC:!O!N '\ NAMf (~"$f. mH, ANO MIDO(! INIIIAl! Of(!D!NT'~ COMl'lfTf ..OORU$
MYI':HS, ~,H'l'lItJH H. 'i 'I'C'XdCO HOild
$OCIAL 5&CURITy NUMIHR ~"6"WH'. oAfio,aIRIH-- M(l('llrlnirsh\lrg, P^ '170Srj
17'l-10-1943 L2.~!20/'l'i 211 ')11 () c"",, ClJMI3I'~RI.I\ND
'" ...",,,,, "'''''"0 \'0"" \ "~, ,.." ,,'" '", .;;;;I;;;;;;;;jlioc'AI IE""" NUM'" -- --I:OU"' R!C!I,"O I'" IN,i'UClION''
Mary E. Myprs _1. -0-
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'"coco
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~ 1. Original Rolvrn
o 4, limited Ellcllt 0 40, Future [nlerell Compromlso
(for dOl" of dealn Of1Uf 12.12.82}
o 6, Decedenl Died Teslate 0 7, Oo(,:od.nt Maintained 0 Living Trutl
IAllo,h copy 01 Will) IAlIoch copy of T"III
I ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SliOULD BE DIRECTED TO,
~AM! "' COMPiiH MAlilNC "ODR!S5
Jdmes 1\. Johnson, ksq, Johnson, Duffie, Stewart & Weidner
tHHI-ION!NVMlU - 301 Market St.,I,Y._ O. Box 109
..L2.l'Z-L 761-4540 L.. 0 e PI\ 17043..0109
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1. R.ol ello" ISch.d,l. AI
2. Slocks ond 8ond. (Sched,l. 8}
3. Closely Held Stock/Partnership Inler.1I (Schedule q
.4. MQrtgoges and Noles Receivable (Schedule Dl
5, Cosh, Bonk Cepelhs & Miscellaneous P."onol Properly
ISch.d,le EI
6. Joln'ly Own.d Property (Sch.dule FI
7. Tronsl." ISchedul. 0) (Sch.dul. l)
8. T0101 Grall Au,u, (la/alliM" 1.71
9, Funeral EKp.nses, Administroti.... COSh, Miscellaneous
e.p.nlO' ISch.dul. H)
10, Dobis, Mortgoge liabilities, Liens (Schedule II
11. Tolol o.d""o", (Io'ollln.. 9 & 101
12, Net Value of ESlalelllno 6 minus Une 11)
13, Chorltobl, and Go....rnm.nlol BequeslS (Schedule Jl
1.4, Ne' Value Subject 10 Tol(, (line 12 minus Line 13)
15, Spousal Transfer, (for dales of dealh af1er 6.30.9.4)
See Instrvction, for Appl1coblft Percentoge on Reyerse
Side. (Include values from Schedule K or Schedule M.)
16, Amount of Line 1.4 loxable at 6% rote
(Include values from Schedule K or Schedule M.l
17, Amount of line 1.4 loxoble at 1 SDfo rote
(Include values from S<hedule K or Schedule M,l
18, Prindpol tox due (Add tax from Linel IS, 16 end 17,)
19, Credits Spousal Poverty Credit Prior Poyment,
+-~-+
Supplemenlal Rl/llUrn
OJ.
D 5.
Remainder Return
(for dales of death prior to 12.13.82)
Federal Eltol. ToxRelurn Requir~d
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_ a, Total Number of Saf. Depo'il BOUl
I'I
(2 }
13)
(41 _
( 51
1 ,.,QQO. 00
( 6)
171
19 }
(101
(IS}
- 0-
-0-
-0-
X,_D
(Ibl
_x .06 =
(171 _
x .15 =
(181
-0-
Discount
llller.st
~
....
20, If Une lq Is greater than Unfl 18, enter th. difference on Line 20. Thil i, Ihe OVERPAYMENT.
aD
119}
(201
-0-
Check here If you are requcsli!19 D refund of. your overpayment.
(211
(21AI
12181
-()-
-0-
'-.ll.-
L" If line 18 II greoter Ihon Uno lq, enler Ihe diH"rence on line 11. This i, Ihe TAX DUE.
A, Enler Ih. inlerel' Olllh. balance due on Line 21A,
e. Enter Ih. totol of Line 21 and 21A on line 21D, Thi, i1 the BALANCE DUE,
_Mok. C~.(k Payobl~_to: R,~!!!.~f ~~.~!., Ag,nt ~
----:-' .,," <,'Ol' ~. , ~ >-, .BE 'SURE TO ANSWER 'ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH . ...c:. ~"'I ~." .
Under penohitl of perjury, I declare Ihol I hove ttKomined Ihil return. hcluding atcomponring Ich.dultl and ,tolementl, and to Ihe b..t of my knowledQe and belief,
II is !rue, correel ond complete, I declare Ihet all reol eltot. hOf bun reporteer at true mar~el value, Oeclaration of prepare' other Ihon tl'l. personal repreuntotiv" II
~o"d on all informalion of which prepartr ha, any knowledge.
\~ON~U~f. Oi' ,~~50N Rf~ON~~.lhE fOR '!lINQ ~!TURN' AOOIlfH ';:-l-"'~~~;~;'~~~:-)(ld----~----- l:lAf;f A/l~1 {.!,-:'-..'..----.
. '-111 .'.1 ~~ ~'~' ,<':11: ,....... M('''lklll icsl1l1,'q~ 170'i", 'T ~i 1(,
;~ ~.I~' titli. . ;l\itIil\u!W'- -,oom,'-"il)]' M<i 11<(' t S L I' .-(j~' \lox 1 ()'J o.I! I
""J'.Jd IIIL 3 /) /_ .1 H ~(I,.. __u__.__..__J:.(~")>:'~<'..<.._!'0__2?()~.!.::~.'!)~__._____.___ --.-!. ('/ ';'/.1~__
,('U11('H 7\. l)orlf>1tnTl, 1'..,71.
",VUIII..'l' "I
iSTATE Of
ITEM
NUM8ER
PI.a.. Print or TYf"
I.FILE NUMBER
j.~y(\
-lb!-
COMMONW(.4UH 0' '(NN$VW"""t"
INHUI'tANC! Y"X ~EtURN
1I1110lNY OICIOINl
1 SCHEDULE H
FUNF.IlAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
MYERS, ARTHUR R.
DESCRIPTION
1.
A, Fun.ral Exp.n....
Myers Funeral Home, Inc.
8,
1.
2.
3.
4.
C.
1.
2.
3.
4.
S,
6,
7,
8,
Admlnl.tratlv. Costsl
Personal Repre,entatlve Commi..lonl
Social Security Number of Personol R.pre,.ntatlve:
Vear Cammi..ion, paid
Attorney Fee, - Johnson, Duffie, Stewart & Weidner
Family Ex.mption
Claimant _
Addre.. of Claiinant at decedent', d.ath
Strut Addre..
Relation,hip
City
State
Zip Cod.
Probate Fee,
Mlsc.lIan.aus Exp.n..s:
Register of wills - file Insolvent Inheritance Tal<
Return.
TOTAL (Aba .nler on Iin. 9, R.capitulatlon)
(If more spauls n..d.d, Ins.rt additional ,heets of sam. .1...1
'"
AMOUNT
$ 5,034.00
300.00
10.00
S 5,344.00
, . ,
I') ",)
, I
BUREAU Of INDIVIDUAL TAXES
INliER! TANeE (AK OlvlSION
OEPI,280601
HAflRISBURG, PA 11l26~1}601
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'; \
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.,
(
NOTICE Of INHERllANCE lAX
APPRAISEMf,NT, ALLOwANCE OR DISALLOwANCE
OF DEDUCTIONS AND ASSESSMENT Of TAX
02-03-97
MYERS
12-20-95
21 96-0820
CUMBERLAND
101
[:o:'o,;==~~~t~~~~~U~~:=_ ]
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALDNG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ffE V; i 54-j - t if -A j:: ,i - (i '2-;96 Y -NO 'fie E - -6 F - "iNti E"flY T A;'l'C E - 'fAx - ;tip;; R -;.,- is E j'lENT -,--A i:. 'i.-6 WANe E - OR - - - - - - - - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ARTHUR R FILE NO. 21 96-0820 ACN 101
DATE
ESTATE OF
DATE OF DEAnt
FlU NUMBER
CDUNTY
ACN
JAMES A JOHNSON
301 MARKET ST
PO BOX 109
LEMOYNE
ESQ
PA 17043
ESTATE OF' MYERS
TAX RETURN wAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Esta{e (Schedule A)
2. stock~ and Bends (Schedule Bl
3, Closely Held stock/Partnership Interest (Schodule Cl
4. Mortgages/Notes Receivable (Schedule Dl
5, Cash/Bank Doposi t s/H! sc. Per!>onal Property (Schedule E)
6. Jointly Owned Property (Schedule Fl
7, Transfers {Schedule Gl
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm, Costs/Mhc. Expense~ {Schedule H)
10. Debts/Mortgage Liabilities/Lions (Schodule IJ
11 , Total Deductions
12. Net Value of Tax Return
13. Char Hable/Governmental Bequest!; (SChoelllle J)
14. Nei Value of Estate Subject io T~~
CHANGED
II)
(2)
(3)
(4)__
15)
16)
171
.00
.00
.00
.00
1.000.00
.00
...J!.JL
IB)
r.~' "I~'.D
~(,. f.n ~~'1
4'~\: \ .t:~
i,V'I'HI ;~ IF' 11I.hl
ARTHUR
R
19)
110 )
5.344.00
DATE
02-03-97
. OIL
(11 )
112 )
113)
114 )
NOTEt To insure pro~er
credit to your account,
submit the upper portior\
o~ this ferm with your
tax payment,
1.000.00.
s. ~4!L.Jl.o....
4,344.00-
.00
4,344.00-
NOTE: If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 18 will
reflect figures that include the total of ill returns assessed to date,
ASSESSMENT OF TAX: .00
15. ^mouni ef Line 14 at Spousal rate 115). X .00= .00
16. Amount of Linn 14 taxable at tineal/Class Arab 116) .00 X .06= .00
17. Amount of Line 14 taxable at Collateral/Class 8 ret. 117) .00 X .15= .00
18. Prinoipal Tax DUG 118 ) .00
TAX CREDITS:
PW;ENT --r----RECEi-p;:.-------
DATE NUMBER
DISCOUNT 1+)
INTEREST 1-)
-'---~---'-I
AMDUHT PAID I
-~---~
~}HE~l;t~J:~p~:~~~F-.-.-------..-~.- ~~ -.
.,,----. .. ...,..--....---i---------------...
_____TOT~L_D_U~__.__.__L____._:OL._._
IF TOTAL DUE IS LESS TliAN $I, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REfLECTED AS A "CREDIT" lCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE Of THIS fORM FOR INSTRUCTIONS.)
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
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RESERVATION I Cltetos of dlQlIdent. dying nn or bofor, December li!, 1982 -- If any futur. Internt in the utate 11 trllnsfClrr.d
In pOl....lon or .njoy.~nt to ClaSt B (collateral 1 b.n.flolllrl.~ of the dooudent aft.r the IxplratJon of any ..tate for
life or for years, the COlllllonwnlth hereby Gxpr...h r.urvu the right to apprltlllll and auus tranllforlnhllrltance Taxos
8t the I~wful Cla.s B (collat.ral) rat. on any such future interest.
PURPOSE OF
NOTlCEl
To fulfill the requlro/llentl of Section 2140 of the Inhurltl!lnoll and Estste Tax Aot, Aot 22 of 1991. 72 P,S,
Section 21{IO,
PAYKENT:
U.tech the top portion of this NotIc. and sub",lt with your ptlY"'lnt to the Raglstlr of Willi prlnted on the reVAru side.
""'aklll check or money order pflyable tOI REGISTER OF HILLSJ AGENT
All pflymentl rocellJRd sh!lll first bD flpplled to MY lntorlllt whIch mflY ba dUB with lIr1Y remainder !lpplled to the tax,
REfUND (CR): A refund of a tex credit, whloh Wl!ltl not requuttld on thll Tax Return, m!!lY b. requlllted b)/ completing !!In "Application
for Refund of Pennlylvania Inheritance Md Estate 1<1)(" (REV-l313), Aprl!cations are available at the OffiCI
of tho Register of Wills, ony of the 23 Revenue District Offices, or by calling the spec hi 24..hollr
answer.\ng service numbers for forms ordering; In PennsyllJonia 1-800-362-2050, outside PennsVlV!lnlo nnd
within locol HarriSburg area (717) 787-8094, fDO_ (717) 772-2252 (H8arlng Impaired Only),
OBJECTIONS: Any part')' In IntClrlllt not satisfied with tho appraisement, 811ow(,,,\co or dlsallow8nce of deductJons, or 8SSlument
of tox (Including dIscount or Interest) 85 shown on this Notice must object within sixty (60) d8YI of rocelpt of
this NotlclI bYI
"written protest to thE! PA D8partlll8nt o( Revenue, Board of Appe8ls, Dep\, 2/\1021, Horrlsburg, PA I712a-U21, OR
--election to hove the math'lr determined ot audit of the account of the personl!ll representative, OR
- -appAal to the Orphlms' Cour t ,
ADHIH
ISTRATIVE
CORRECTlOHS I
factual errors dlscov.rlld on this asseSSMent should be addresud in wrltJng tOI PA Oepflrtment of Revenue,
BurOIlU of Indlvldu81 Ts)(es, ATTN: Post Anessment Review Unitt Oopt. 280601, ttarrlsburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for InhDrltance Tll)( Return for fI Resident
Deoedent" (R':V~1501) for !In o)(pll'ln8tl01'l of odmlnlstrlltlvelY COrfl'H:ltllble errors.
OISCOUNT:
If any tl!l)( dUll is paId within three (3) O!llendl'lr months nfter the decedent's death, a five percent (5%) dis~ount of
thll t8X paid is I!Illowlld.
PENALTY:
The l!i% tall allln811ty non-partlclpl'ltJon penalty II co",pulCld on the tot!ll of the tax llnd interest l'lllleuod, 'and not
Pold beforQ Januan' 18, 1996, thlit first day aftor the end of tho tax amnesty porIod. Thl. non~Pl!lrtJclp!ltlon
pllnal ty Is nppeolable In the salll8 IIll!lnner and In tho the S!llhll time por lod 1!I1I you would sppul the \8)( I!Ind Interest
that hl!ls beon ossessed as Indicated on this notice,
INTEREST:
tnterut II chargod beginning with first day of dellnqu9ncy, l'r nino (9) 1Il0nths and on.. (1) dl!lY froll the date of
deflth, to the date of pOYllIent, 18)(es which bectule delinquent before January 1. 1982 bear interut at the rl!lte of
11)( (6%) porcent per annuli calcule\od 8t 8 dally rate of .000164. All taxeli whIch bee81l1e dOllnquent on dnd tlHer
January I, 1982 will blllr Irl\orest 8t 8 rote which 101111 vl!lry frolll c!llondar yur to c!llendar yeer with thnt rllt.
onnoune"d by the PA Department of RevemJQ, Tho sppllcob19 interest rfltes for 1982 through 1997 arel
'!!!!: In\orelt Rllh O!lih Intoresl ftlctor :!!!! tnt.rut Rl!lte .Q.IlIIY Interllllt rllCtor
1981 20% ,000548 1')87 9% ,000247
1983 16% ,1)00438 19"8~1991 11% ,000301
1984 11% ,000301 1992 9% ,000Z47
19M 13% ,000356 199!.-19911 1% ,000192
1986 10% ,00DZ74 l.1}9S-1997 9% .000247
--tnter8lt Is c31culatod .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUHDER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
'-Any Notice Issued aftllr the tax beco~" delinquent 101111 rofl.ct I!In inter.st cflloulatlon to fifteen (IS) days
bllyond the d8te of the !llSeU",ent, If paYlllent Is llIadll after the InterQst cOllpuht1on dab shown on the
NotIce, addltlol'\l!ll Internt must be olllculahd,