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.",)
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...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
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I --'- '- ~., ....L_/.(J\_ '--..--'-~---- .'~___i.._'_.f....i'~~\.'_.__._.
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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