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HomeMy WebLinkAbout96-00833 I :I)), ()' .Y PETITION Hm PROBATE and (;t{ANT OF LETTlmS ('.".'<' ':.! (I.,) _.) I:'slill<' iI(. Rnymond c. "eUer, ,Jr. ii/SO kll,;,,'I/ liS nRAYHONlJ C. I'~IFFEI~, ,1[\. 2] -9(,- No. 1'0: Register of Wills for the /1('('<'1/.1'1'''. ('Ollllty ofCwnbo("1a~1(!__. ill Ih" :~:;;~;i;II'~"";'lIrIlY No, _JO_6_:,:,JQ:",8I,,1!!'.._."_~.._____.. _ ('Ollll1lollwcalth or PCllnsylVl\1l1a The petitioll of the IIl1dersiglled respeelflllly lepresellts thnt: YOllr petitiol\el(s). who Is/nre IH years (If age or older nn Ihe exeel\t.IIl'__~_....___.c___~ nllmed In the IlIst will of Ihe nbove dee"denl, dnted ..._:>'~PJ:jJ!D.!l"'L't....-----__..--,..-__~~-., 19...9.6_..._ and eodlcil(s) dnled .....1I()Il'!....----. .. ......---. -- --...---.--.-.-..---------.--.-- .______._..._..___, ._. _____ .._.. __...,_~_.. .,__.__.__~.. .__... ___._ .. .~,_.._.~._._..~_..____.__'___.".__R -_.._-_.--'--~...---_..-.----.._--._-----.....----_._--_...--...-- -------_.__.._~_..__.._. .._------~-----~- --_.__.__.._---,-_...._.~.__._.-.-._---'._.". ".--. _._-_.----_."--.-._----_.._---.--~.~."._--_._- (~Il\(e relevnnt drelll1l~lall~'~'S, ~',g, I'Clllllll.:illliOIl, dClllh of C\C~'lIlOr, l.'tC,) Deeendent was domiciled at death In u...C..tJlDberll1.Il<!.----.-...-- County, Pennsyll'anln, with IL!!L........_last family or principal residence at ...J.:i.LQ!l!'.~tnJl.L.!l.n.!'J'..h....____._..__ ~__.___._....__,.. ",u...J:lt____.I..!o.l.ly.Sj1!ings 1l0!Q!1&JI___._________ (Ii'll \;trl'~'l, Illllllbl'r and 11lunl'ipalllY) lkeendelll, Ihen .._. J.9._._.. years of age, died .Sol'!:~IIlh!Jr..ll_-...~__....__...-, 19.2Q......_, lit _._ Cumbe.rla!!.(L QQ\lIlt:.Y.JI\I.9'illllJ!()m,,_ ... ...._ ...._._._..___u_... ...-.' E.xeLpt as follows, decedent d:d IHltmarry, WllS uot divorced and did not have a child born or adopted aflcr exeeullon of the will offered for probate; was not rhe victim or II kiillng and wa'; never IIdjudicnled incompetent: _______u u.._..._ ... ,..u. .__..._' ..-.......--......--......~-.._----~--....-...--.-.-- Deccl1tknt at death owned property with estimated vulues as follows: (If domiciled in Pa,) Ail personal properlY $....llQ.OO_Q,OC!.....-_ (If nol domiciled in Pa,) Personal property in Penllsylvania $--.- (If not domiciled in I'a,) Personal property in Connty L__.__.____ Valne of real eslate in Pennsvlvania $_...l?..J!!!..O.O!L_--.- situated as follows: . 3Z'L.Qhestn_I1_l:uBtr,,-".L.__._..____.__._______._._.u ____.~____._lit.'-.!!ol.l.L.$lli!!g!L_~_ .__._ ---~-~----_.--~--_.._..-.-"~~~~--~_.------ WHEREFORE, pelith)ner(s) respedfully re'iUesl(s) the probate of the lasl \ViII and eodlcil(s) presenled herewilh lInd the grant or Ictlers_J&ll..t!JIIIWtaty -----.--~. (ICSlilI1lClllllry; udmlnislrlItiOIll.',t,;l,; ndminhlf;Jll01l d.h.n,l,',l.",) Iheron, '" ;; e .- ;';l7( 1,-:: et:;: ...,~ C'::; ~.::; _..u J.... v'.... 2 c ~ '" .; , L-' . JJ i 'J , ~_'--lli-&~~'_~~.~:,: ,.-.:.:.-- ...c~furin!LM_Ljllu!!!!!rr......._._._. _ 866 .Goqdve!!.L!\g!!!I_______ _GImlnlU:B.,_.U..l1..12..11_....____.._..____ ...1l1.~=L'UL_.__..___,..._.~.._ .. ~~ .....-_._~-.....~--~~---- ._._.,,_._..---_.,..-~ .----- .. -..._--~~ ----_..-..~---...,_..._-~_._.._--_._--~_._--_. ...._-..._-_.-...,_._._-_._----_.._._----~-----~_.~._- OATH OF PERSONAl. REPRESENTATIVE COMMONWEALTH OF I'ENNSYLVANIAL HS COUNTY OF ..J;!lllI!ERLAN])__._.__ r Th~ pctil_iollcrhl allll\'('.nal1lcd ~\\'L'arh) or affil'lllbl lhat tl\1..' slatCI1lL'nl~ In the foregoing petition arc tnit' and L'Ol'rl'tl 10 till' hl"-il of :11l' kIlOwkd!!l' alld bl".'lief of pl'tilioncr(~l) nn" thut as pcrsollf\1 rcprcscll- IlItl\'e(s) of Ihe IIhove decedent petllioller(s)\\'ill well alld truly admillister lire estate according 10 la\\', Swum 10 or arfiI'1ll}-'d:/-.alld slIhstribcd hclore Ille tlris. / / " . d'~' ot '- 1) lei ,;&~~i~:I';~" e(tJ~( ~~Lt.<; IJ. iC'Jli"b 1I('[:;sl<'1 , I I --'- '- ~., ....L_/.(J\_ '--..--'-~---- .'~___i.._'_.f....i'~~\.'_.__._. .ClIthcrl!!.!l M. S!\m~o.r -. ----- I Vl ,~. s i2 ~. ~ -:t '"" \1.' f) Ch j_~1- .- ,..... I- t..' {':l , ".icL: \.0 :j r1 p, s. 1.3 (,) :... , ln~ ~ ::r ~ <'I ~9 .I ::J 5 >- 0 J: · ~ r- !!l<tln~ " OI-Qt;Z~ ~~~~~~ o ~ 0 :f >- N ~Z~~Ul- ~::.:::.~z~ ~ h ~- "" s 0 III . ~ ~ oJ Z t: Ul - UI ::J s: ~ 0:: 0:: ~ - " t ~ \..l ~ ~i . . .(.. .." 21M96-033 .. '. 09-29-97 PEIFER 09-11-96 21 96-0833 CUMBERLAND 101 [~:~-.~-Arn~~~=~mi~~~:~==J 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 ~ R E"V: is';;- EX" Aiij'-"f(I:f:97Y "Niii'"icE" "oF " "i"NHEififANCE . 'fAX" iippiiXis Ei';ENT"; -Ai:. rciWAiicE- efri".." U uno""" -.- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RAYMOND C FILE NO. 21 96-0833 ACN 101 'I .I", J I ) " ).) , .J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU or INDIVIDUAL TAXES INIIt!HTMKt 1^)( IJlvtslON lJf.PI.780/o01 IIARflISlIUI{G, IIA 11126 G(Jol NOTICE Of INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE' OF DEDUCTIONS AND ASSESSMENT OF TAX ROGER B IRWIN ESQ IRWIN ETAL 60 W POMFRET ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN PA 17013 ESTATE OF PEIFER TAX RETURN WAS: I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..l Est.t. (Schedule AI (1) 2. Stooks And Donds (Sohedule 8) (2) 3. Clos.ly Held stock/Partnership Inlerest (Schedule C) (3) 4. Mortgage./Notes Receivable (Schedule OJ (4) S. Cesh/B.nk Deposits/Misc. Personal Property (Sanodul. E) (5) 6, Jointly Owned Property (Schedule F) (f,) 7, TranGhrs (Schedule G) (71 8, 'foi.1 Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Dobh/Mortg.ge Liabilities/Liens (Schodule IJ (10) 11, Total Deductions 12. Net Value of 1'ax Retl.lrn 13, Charitable/Governmentel 8.~uests (Schedule J) 14, Net Value of Est.t. Subject to Tax If an assessment was issued previously, lines reflect f~gures that include the total of aih ASSESSMENT O~ TAX: 15, Amount of Line 14 16. Amount of Line 14 17. Amount of Line 14 18, PrincIpel Tax Due ('~'_/ CHANGED 6't .900.00 ,00 ,00 ,00 167.179,67 ,00 .00 (8) 24,247.07 6.279,06 (11) (l:?) (13) 114 ) {';~ . ~.,..~ It. '",..,ll {, j\lff,' ~.Ji'f; ~ tf~.I"" {l H~ (aI,H! RAVMOND c DATE 09-29-97 NOTEl To in~ure proper credit to your account, submit the upper portion of ihis form with your tax payment. 232,079,67 30 .~?6 13. 201,553,5't ,00 201,553,54 NOTE: 14, 15 and/or 1&, 17 and 18 will returns assessed to date. at Spousal taxable at taxable .t rate Line.l/Class A rat. Coll.teral/Class Brat. (15) 1161 (17) TAX CREDITS: PAYMENT DATE --12 -Tr':-if(;' 06-10-97 RECEIPT NUMBER ---AAlS4943 -- AA211403 DISCOUNT (') INTEREST/PEN PAID (-) ~___~_n 1 ,4'73,68'-- ----. ,00 .OOX,OO: .00 X .06: 201,553.5'j X .15. (18) AMOUNT PAID 28,000,00 759.35 .00 .00 30,233.03 30,233.03 -----~:~~~:R~:STT~~A~N~:~:~f=-=- 30, 233: ~~ -,~1 ----...--_. .---. ....-...+ ----------..--------...-...j __.. _TOT~~_~~E__ . L______._____,_~~_J IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" fCR), YOU MAV BE DUE A REFUND, SEE REVERSE SIDE OF THIS fORM FOR INSTRUCTIONS.) . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION or ADDITIONAL INTEREST, "'~'j' i.'._' ,l ~ i'.1 ,. -..) ',{' ,'....~ RESERVATION, E.tate. of dAoedent, dYing on or before Deoember 12, 1982 .. If any future Interest In th. ..,ate II transferred In pO'Boallon or .njoy~unt to Clal' a (oolleterall ban.flci~rI.# of the decedent after the expIratIon of any estate for life or for years/ the CO~~Qnw.alth hereby expressly reserve. th~ right to appral,e and a...,s transfer Inheritanoe Texa. et the lawful Class B (oo11aterul) rate on anY s~ch futur. Int.ro.t. PURPOSE Of NOTICEl To fu1fll1 the requlrem.nh of Soction 2141) of the InhorltancQ I!lnd Estatll Tex Act, Aot 21 of 19':1S, (72 P.S, Seotion 9140), PAVMENTl Oetaoh the 'lop portion of this Notice llnd submit wIth your p8yment to the Register of Wills prlntod on the revorse side, --Hake check or money order payable to: REGISTER OF lULLS I AGENT REFUND (CR)1 A refund of 8 tox credit, which WIIS not requosted on tho Tax Rotwrn, lllay be requutGd by Qomplotlng 1m "Appllollltlon for Refund of l'IenrHlylwmla tnherJtancQ and f.stllt9 hx" (REy-nu), ApplIcations are avaUabh at till! Office of the Regieter of Wills, any of the 23 Revonuo District Offices! or by callIng the special 24-hour answering s8rvlce nUMbers for forms orderlngl In Pennsylvania 1-800R362R2050, outside P~nnsylvanla and withln local Harrisburg aro.!'l;717) 787-8094, TODM (717) 772-2252 (tiurlng Impf1ired Only), 08JEr.TIONS: Any pllrty In interest not sfttIsfied wIth the appraiseMent, allcwance or dIsallow8nce of deductions, or a'sesl~ent of tax (includIng dl&count or Intarestl liS shown on thls Nntlce ~ust object within sixty (60) dsys cf receipt of thls Notice by; --written protest to the PADepllrt<<lent of R8Y8nUQ, Board of Appeals, Dept. 281021, tlarrlsburD. PA 171Z8-10i!1, OR --oleotlon to h8YO the m!ltter dGtermlned at audIt of the account cf the perllonalrllpruentatlve, OR --lIppeol to the Orphans' Ccurt. ADMIN IS1RATIVE CORRECnONS l Factusl errors dIscovered on this assess~ent should be addrossed In writIng to: PA Dopartment of Revenue, Bureau of Individual Taxus, ATTNl Post AsseSSMcmt Review Unit, Dept, 280601, flarrlsburg, PA 17128-0601 PhonG (717) 767-6505, See page ,I) of the bonklet "Instructions for InherltancfI T8X Return for a Rultlent Decedent" (REV-ISDn far an explanation cf ftdndnlstrlltJvely correotab1e liirrors. DISCOUNT I If any tax due Is Pftld wlthin three (3) cfthndllr months aHer the dlloedGnt's del!lth, a fiVe par cent {S%l dhoount of thll tax r-nid Js allowed, PENALTVI lhe l!i;: tax slnneSlty non-participation ponaity is oomputed on the tote 1 of the tax and Interest listened, and not paJd before JanUflry 18, 1996, tho flrllt dbY afte,' tho ef'ld of tha tftX aMnesty pGrlod, Thh non-pertlclpoUon penalty Is appel!llllble In thl,l stUlIe /IltlnnQr and In the thlll Gtlllle tI~e period l!$ you would apP8l11 the tax and Jnter..t that ho. boen assessed afi indicated on thIs notIce. INTERESTl tnterut Is <lhorgod bCl9lnning with first day of dllllnquencll, or nIne (9) llIonths al1d one (1) day fro. the dllte Qf dCl8th, to the date (If paYtllont. Taxes whIch beol!lllle doUnqulIlnt bClfore Januery I, 1982 bur Interut et the tfJIto of lib (6%) peroent per tlnl1UIII clIlculatad at II dllUy rl!lto of ,000164, All texos which bllOBllle dGllnquont Qn and aft.r January 1, 1962 will benr interest at a rate which wIll Vllry frail! calendar year to calendar yellr with that rato announced by the PA Department of Revenue. The oppllcab1o Interest rate, for 1982 through 1997 nre; ~ Intarost Rate Dally 1ntarest FtlCtor ~ Jnter'lllt R!J.! De.!1y Inteto.t Factor 1982 20% .00054" 1987 9% ,01102:47 1983 16% ,000438 1988-1991 11% ,000301 1984 11% ,000301 199Z 9X .000247 1985 13% ,000356 199:S-1~94 7'/, .0001~Z 1986 1Q'/, .000274 1995R1997 9'/, ,000247 HInt.rut is calcuhlhd .. folloWl1 INTEREST' BALANCE OF TAX UNPAIO X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notloe lUlIod attllr the talC Plil~O"'U delinquent will teflect an Interut ol\loulatlon to flftunOSl day, bQyond the date of the alun~'lnt. If p8Yllumt Is mltde lIftor the IntorOlt cOlllputatlon date shown on tho Notlc" , ftddlt10nnl intnrDlt lIIL1st be calClllnhd. c REV lfJOOEX 117-94i f OH CiA] F'; or urAl 11 AfT rn l?illl'll CfILCK HEn\" If A 'if'()U~;Al. j"" '1 l'_\lyr: rn,'!: ,c.HU21!'U'QAIMUL_.. ----1___~ FILE NUMBER CAB H P L E P 0 C R C K 0 I( P S COMMONW~' A1~Jf\OF P, F~WirLV ANI A DErA" MI WI'lLVF"U' HAr~R!S )[j G.~A ~7\211-060 I INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS COUNfY CODF YEMl 71.9f,.Bl'\ D E C E D E N T DFr:EOENl 'S NAME (LA~T, rillS 1, ANO MiOD! E INITIAL; or-:CEDrNl '~; COMPl.ETE ADDIlE~;~; lei fLl R,.lvI1\Ol\d C. 379 Chostllllt. St.root. ;;~:: ;~':;\:~""'"I~~I';;:::-T~;/:;;;C;;; , "'""'" '"' I """. "' l. CounlY Cumberland ': APPIICABLEI',";;;VI:" ':;;;;USE S'N~" A";~';':;-:.:IfJDI E ,"",-;;,, l~)CIAI SECUr1llYNUMBFR X 1. Orlqln,ll Roturn l--ri Sllpplomental Hfllurn 4, Limned Estate D 4a FutLlrl':! Inlere!ll Cotnpromlse (for dales of death after 12-12-82) [R] 6. Decedont Died Tostate [--J 7. Decedent Maintillned a Living TfLlst (Attach copy of Willl (Attach a copy of Trwil) ALL CDRRESPDND..ENCE AND CONFID~~~l:.. TAX INF()RMA~ION SHOULD BE DIRECTED TO: 17065 NUMElnl AMOUNT RECEIVED (SEE I~IST RUe 1'IONS) D.OII [J5. o 8. Remainder Return (for dates of death prior 10 12.1J-82) Fedaral Estate Tax Return Required Total Number of Safe Deposit Boxes COMPLF.TE MAl LINe. ADDRESS R E C A P I T U L A T I o N 1 (2) (3) (4) E) (5) (6) (7) IRWIN. McKNIGHT & HUGHES 60 WOoL POI1\[roL St:reet Carllsie PA 1.l3 ___~t..l200 '':'''' Nono None None 167,179.67 None None C P ~ ~ NAME R D Ro'er g, Irwin, Esqulro E E S N TElEPHONE NUMBER T 71'1-2.i!9-2353 1. Real Estate (Schedule A) Z. Stocks and Bonds (Schedule B) 3. Closely !-laid Stock/Partnership Interest (Schedule C) 4, Mortgages and Notes Receivable (Schedule D) 5. Cash. Bank Deposits & Miscellaneous Personal Property (Sch 6, Jointly Owned Property (Schedule F) 7, Trllnslers (Schedule G) (Schedule LI 8. Total Gross Assets (total Lines 1-7) g, Funeral EKpenses. Administrative Costs. Miscellaneous Expenses (Schedule H) 10, Debts. Mortgage Liabilities. Liens (Schedule Il 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minLls Line 11) 13, Charitable and Governmental8equesl'J (Schedule J) 14. Net Value Subject to Tax (Lin~ 12 minus Line 13) 15. Spousal Transfers (for dates 01 death ah., 6-30-941 Sea Instructions for Applicable Percentage on pagEl 2. (Include values from Schedule K or Schedule M.I 16. Amount of Une 14 taxable at 6% tate (Include values from Schedule K or Schedule M.) 17, Amount of Line 14 taxable at 15% rata (Include values from Schedule I( or Schedule M,) 18. Principal tax due (Add tax from Lino 15. 16 (:md 17.) 19, Credits/Sp Poverty Prior Payments Discount Interest 0.00+ 28.000.00 + 1,117'\,68 0.00 20. If Line 19 is grealer than Lino 18. enler the diffe,enc. on Line 20 This is the OVERPAYMENT. ~ 0 [CiiOckhere If you are requesting a relund Of your overpayme~ 21. If Line 18 is greater than Une 19, er;ter tho diltflrence on Line 21, This IS tho TAX DUE, A, Enter the interest on the billil.nce due on Line 21A 8, Enter the total of Line 21 and 2iA on Line 218 This IS the BALANCE DUE, Make Check Pa able to: Re Ister of Wills, A ent ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MAn. ~ ~ Under panillles of perjury, I dllcla.ra lhall havo OIwmincd this rfl\um~'irlcll1ding ~ccumpanyin~~dnd siatenlenls, and 10 lhe basIc! my knowladg6 and bf.'!lIef.llls lruo, correclllndcomplalo, I daclHro Ihal all relll estalo hill! hlwn ruror!f'(! ill true mMknl vi\hlfl DeelMil\lon of pfflpimH olhor Ihiln 1M personal fflprosenlatlva Is based on all in!orm/lllon of which preparor hilS tiny knowledge (8)'. ; (9) 24,247.07 (10) 6,279,06 (11) (12) (13) (14) (16) 0.00 X (16) 0.00 X .06 ' T A X C o M P U ~ I o N (17) 201,553,54 X 15' (18) (19) (20) (21) (21A) ( 21B)_ SIGNATURE OF PERSON RESPONSIBL.E FOR ~ll.ING nEl URN Ca t.horllw M. S 1 uS so [ /! (I i 866 Coodyollr Road ( ! ; ( ( / j i' I 11 ( I / /-,-.,...A..:._c.--,...0:~~_(;"_I:~~W r s -'-f'I'I....__lJ.} 7/r .,ONATURE OF PREPARER OTHER I~AN REPRES>NT ATIVE r RW IN. McKN 1 CHT & HUGHI':S (/) (U~\, _____:.!:L :.~__.._~~ \'~l~~. () ~o~:~t~().t.I.~}Lj'j~~________~~_.. C()pyrlqhl (el \oriti;;rm !lollWilrl' only Cf'~;Y!illonHL 111(; 232 ,079.67 30,526.1'l 201,553,54 None 201,553.% 0.00 0.00 '\0.,23'\.03 30.23'\.0.2_ 29,473.68. 0.00 759.'\5 11.00 759.'\5 it 1",,,~U91Z Invontory of tho roal ami rorsonal estato of . .. _ f{aym" \ld C;. 1'0 j 1:.0 r, ,Jt, doceased --:::::::===-=.::::::-~~~ .n._..,..,..,-.:...._"L~'-"';=;~~_~-;'-.;;::==~=:;:;::-:-.c..=_=-_"'~._=;==::,=:::,.==---==-::-..:;.=-:-:-;c'.=:--- - ---- -- - --- - -- -," - ------ 1. 329 chestn\lt Street, Mt. Holly Springs Borough. . . . . . . 2. 1979 Oldsmobile Cutlas Sedan. . . . . . . . . . . . . . . . . 3. Miscellaneous Personal Property . . . . . . . . . . . 4. PNC Bank, N.AI - Checking Account 115140189493 . . . . . , . 5. PNC Bank, N.A. - CertifIcate of Deposit 1121001052262. . . . . . 6. PNC Bank, N.A. - Certificate of Deposit 1121001052436. . . . . . . . 7. PNC Bank, N.A. - CertifIcate of Depos it 1121001052630. . . . . . . . . 8. PNC Bank, N.A. - CertifIcate of DeposIt 1121001052631. . . . . . . ['OTAL . . . .. "n:) 'I:) 1[: 2:c/ Ollrqf' ..__u__m_._ ------"--- 64,900 DO 500 00 1. 269 00 131,836 24 4,1135 82 12,135 87 12,001 91 5,000 83 232.079 67