HomeMy WebLinkAbout96-01022
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Mary C, Lewis. Register ul Wills
Cumherlallll Cuunty Cuurthuuse
I Cuurthouse Square
Carlisle, PA 17013
~
RE: ESTATE OF ARLENE E. SMEIGH. DECEASED
DATE OF DEATH: 09/10/1996
Dear Ms, \..cwis:
I enclose a check in the amuuntuf $4,200,00 representing the lJO-day
pre-payment of the Pennsylvania inherilanee lax that will he due un the
ahove-referenced estate. There is nil prllhate assets. only joint asselS, Therefore,
t~ere is no estate upened with yuu. I have enclosed the Estate Infnrrnation Shecl
lor the Department of Revenue.
Please stamp the enclused copy uf this letter as filed and return it in the
enclosed, self-addressed, stamped envclope.
Thank you fur your attention in this matter, Should you have any questions,
please do nllt hesitate to contact our uffice.
Very truly yours.
:slg
Enclosures
HEPFORD. SWARTZ & MORGAN
~Pk""( ~ ( ~'"t\(
Stephanie L. Gaffey, p,il{fgal ~
tu James G, Mnrgan. Jr::;-
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41. FululO 11\100u:;1 COIlIPIOIlU!.U
(tor dalu~ 01 dualh ollm '2~12.02)
[!lB. Dueodon! Dlod Teslate 07. Ooccdonl Mallltl.lll1cd a lJvlnq Trust
(Attach co V 01 WillI (Allneh a co V of tlust)
C P All CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
o 0 NAME
R N
R D James G, Hor an, Jr.
E E
S N
- T
TELEPHONE NUMBER
717 234-4121
I, Real Eslale (Schedule Al (I)
2, Slecks and Bonds (Schedule BI (2)
3, Closely Held SlocklPartnOlshlp InlOlesl(Schodule C) (3)
4, Mortgages and NolOS Rocelvable (Schedule 01 (4)
5, Cesh, Bank Deposlls & Mlscellanwu. Personal PropOlty (Sch, E) (5)
6, JOInlly Owned Property (Schedule F) (6)
7_ Translers (Schedule G) (Schedule L) (7)
8. Tolal Gross Assets (total Uncs 1.7)
9. Funeral Expensos, Admlnlstrahvo COSIS. Mlscollaneous
Expenses (Schedule H)
10, Debls, Mortgage Uablltlles, Uens (Schedule I)
II, Tolal DedUCl/ons (Iotal Unes 9 & 101
12, Nel Value 01 Eslale (Une 0 mmus Une 11)
13, Charitable and Governmonlal Boquesls (Schedule J)
14, Nel Value SUb ocl 10 Tax (Une 12 mmus Une 13)
15_ Speusal Translors (lor dales 01 dealh aNor 6-30-94)
Soo Instructions tor Appllcablo Perconlage on pago 2.
(Include valuos ham Schedule K or Schedule M,)
16. Amount 01 Uno 141axablo at 6% rato
(Includo vatuos from Schedule K or SChedule M.)
17. Amount of Une 14 taxable a115% late
(Include values from Schedule K or Schodule M.)
18, Principal lax due (Add lax Irom Une 15, 16 and 17,)
19.Clodl1s/Sp Poverty Prior Payments Discount
+ 4,200.00 + 221.05
20. II Uno 19 is gloaler than Uno 18. entor tho dllloronce on Uno 20. ThiS IS Iho OVERPAVMENT.
g] 0 Check here If ou are re uestlng a refund of our overpa ment.
21. II Uno 18 is groater lhan Uno 19. onlor lhe dlfloronco on Uno 21. This is tho TAX DUE.
A. Enler lho interost on tho balanco duo on Uno 21A.
B, Enle. Ihe lotal 01 Une 21 end 21A on Unu 21B, ThiS IS Ihe BALANCE DUE.
Mako Chock Pa ablo la: Ro Istor 01 Wills, A onl
~ ~ BE SURE TO ANSWER All aUESTtONS ON PAGE 2 AND TO RECHECK MATH ~ ~
vndl!l pl!nJol11e~ 01 pe'jury.1 detlJollIItI.11I tlJoVI! I!umlnpd 1t11~ fPlUI". IntlutJmg"CtumpJl1ymQ ~t"l'duIP:O and sl.lll'nlO'nb. "nd 1II1he tll!sll1l my .nuliIIll"dgl' "nd b.III!I.11 I" Ilut'.
l. Hec.1 and ellmpletl!.l d.clJo,e th"t .lit "'olleltl""" tin bill" Il!plIll..tJ "t I,UP mJ,."t v.llup. O"Cloll,lflllfllll plPpalPI nthpllh,ln Ih.. PIPlltOn.lII('pII!SpnI.11IvP ,,. bned II" .Ill tnf1llm",I",n uI
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CAB
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P S
m:I'FORll, SWARTZ & HORGAN
111 N. FRONT STREET
HARRISBURG, I'A 17108-0889
None
None
None
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4,296 .=10,
64,402.'47
12.293,1,0
CII~~~1N~)~ 11101 ;'1 N~'~I VANI/I
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t1Alllll'l Wltll "A "1/1\1111'"
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
( IluN1V'.!JlH
FILE NUMBER
.21
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(If AJ'flltCAm lI',UIlVIV1NG ',I'OU',t "., NAMI IIA'.II !I4:,T AP>lll M\{Hlll INITIAl) ',nr IAI ',I (lJltIIV P>lUMltlll
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AMOUNT HI CliVI D l'iL[ IN'HIIUC TIUN~1
0,00
ROlT1ullldor Rolurn
lIar datos 01 doath pllOlIO 12-13-02)
Fodoral Eslato Tax ROlu,n Roqulrod
Total Number 01 Salo Doposl1 Boxos
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80,991. 97
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(13)
(14)
73.714.44
,
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4,422.87
0.00
(18)
11,422.87
(19)
(20)
4,1121,05
0.00
(21)
(2IA)
(21B)
1. 82
0.00
1.82
Randall R. Smeigh
930 Pike town Road
il~-rris-I;,ir- -: - p;," - Uiii- - - __u - - - - - - - - - - - - - - - - - - --
HEI'FORD. SWARTZ & HORGAN
III N, FRONT ST, 1',0, BOX 889
ilARR i s-liuRG': - j'A - - i -iiliil-:rit:8rj' - - - -' -., - - - - - - - - - -,
DATE
~
)-11-97
rUI," 1500 IRIIV".,~q41
Acl #48 011994 provides IDr Ihe reducllon ollhe lax roles Imposed Dn Ihe nel value ollranslers ID or lor
Ihe ulle ollhe lIpouse. The rales as prescribed by Ihe slalule will be:
, -3% (.03) will be applicable lor e81ales 01 decedenls dying on or aher 7/1/94 and belDre 1/1/96
-2% (.02) will be applicable lor eslales DI decedents dying on Dr ahor 1/1/96 and balDro 1/1/97
-1% (.01) will bo appllcablo lor oslalos 01 docedenls dying on or ahor 1/1/97 and belore 1/1/98
-Spousallranslers occurring on or aher 1/1/98 will be exempllrom Inheritance lax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS,
YES NO
1. Did docodont mako 0 translor and;
at retain tho use or Incomo 01 tho property transferrod, .
b. rotain tho right to dosignalo who shall usa tho proporty transferrod or I1s income.
c. rclain a revorsionary Intoresl: or . .
d. receive tho promise lor 11I0 01 Dither payments. benohts or calo?, . .
2. II doath occurred on or boloro Docombor 12. 1982. did decedent Within two years plocodmg death
transler proporty Without receiving adoquoto consideration? II death occurrod anol Decomber 12.
1982. did decodent transfer property WIthin ano yoar 01 death Wlthout rocclving adequato
consideration? . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Did decodont own an 'in trust la,' bank account at his or her death? . . .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
CopyrIght (c.)199" form sotl"",,,,. nnly CPSy't.ms.lnt.
Form 1500 IR.v.l~9"1
x
x
x
x
x
x
R[V ~ l&nl [Il,. 11-111
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Ploaso Pllnl Of T 0
FILE NUMBER
CO"'~HIl:'Xf..A.l1J" 'V.~~Il:~~~I~'"1A
ri~51b"[N'1b[c[b\NT
ESTATE OF
Arlene E, Smelgh
55" 11/,-20-1I/,23
09/10/1996
All
ITEM
NUMBER
1
oln -owned with RI hI 01 SUIVlvorahl mual be dtacloaed on Schedule F
VALUE AT DATE
OF DEATH
196 ,10
DESCRIPTION
Blue Cross/Blue Shleld - refund of premlum
2
1990 Bulck Skylark - sale prlce
4,100,00
.
TOTAL (Also onlor on Iino 5, Roca lIulalion)
IAnach additional 8 1/2- . ,,- shoots II mora spaco Is noodod,)
Copynghtltll1l94 form softwarl only CPSyatlm$,lnc,
S 4,296, 10
Form 1500 5chldull E tAev, :l~111
tTEM LETTER DATE
FOR TOTAL VALUE DECO'S DOLLAR VALUE OF
NUMBER JOtNT MADE DESCRIPTtON OF PROPERlY OF ASSET "'INT. DECEDENT INTEREST
TENANT JOINT
1 A 06/12/95 PNC Bank - Certificate of 5,023.33 50,00% 2.511.67
Deposit #21001021857; Joint
with son. Randall R,
Smeigh; Established 6/12/95
2 A 06/12/95 PNC Bank - Certificate of 5.023,33 50,00% 2,511,67
Deposit #2100102185B; Joint
with son, Randall R,
Smeigh, Established 6/12/95
3 A 06/12/95 PNC Bank - Certificate of 5,023,33 50,00% 2,511,67
Deposit #21001021859; Joint
with son, Randall R.
Smeigh, Established 6/12/95
4 A 06/12/95 PNC Bank - Certificate of 5,023.33 50.00% 2,511.67
Deposit #21001021860; Joint
with son. Randall R.
Smeigh, Established 6/12/95
5 A 06/12/95 PNC Bank - Certificate of 5.023,33 50,00% 2.511.67
Deposit #21001021861; Joint
with son, Randall R.
Smeigh, Established 6/12/95
6 A 07/27/87 PNC Bank - Savings Account 8,019.48 50.00% 4.009,74
#5130114316; Joint with
son. Randall R, Smeigh:
Established 7/27/87
7 A 07/27/87 PNC Bank - Checking Account 6,050.66 50.00% 3.025,33
Total bf Contim ation Schedu1e(sl 44,809.05
TOTAL (Also cnlor on lmo 6. Rocapltulatlon) 64.402,47
REV- 1!ln9[1l. + Ill-Ul
CO""O~WLAl1~' or f'1~"1 VA""
'"'I nilAN r TAXi lUI N
I !;ID[N b[eU)Nl
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Arlene ~:. Sme 1.I',h
Jotnllonlntlol:
55" l/fl.lO.Hfln
O'j/1ll/I")'J(,
A.
NAME
Randa 11 R. Sme I gh
ADDRESS
I)ll] Plk,'lown Rond
lIa....is1JlI1'l'.' PA 1/112
B.
Marie M. Gibson
fllll Pill SLrl'l't
Enol,.. PA 17025
C.
Jolntly-ownod properly:
(II mora spaco IS ncodod. mscr1 additional shoets of samo SilO.)
CopyllgM(tllS94 tOlm softwar. onlV CPSystemJ, 10c,
FtLE NUMBER
RELATtONSHIP TO DECEDENT
Son
Mother
Form 1500 Sch.dule F lRtlv, 12-UI
NOV~29-1996 14:12
Pillllllllr).:h,I),\ 1!i:lI;;~1
PNC BANI< CI F
P,002"OO3
Decedent Reporting
PNC Bank, N.A.
Two PNC Plaza, 33rd Floor
Pittaburgh, PA 15222
PNCBANK
November 29, 1996
Hepford, Swartz & Morgan
111 North Front Street
P.o. Box SS9
Harrisburg, PA 17108-412
Re: Estate of Arlene E.
SSN: 174-2C>-8423
000: 09/10/96
igh, Deceased
Dear Ms. Gaffey:
Please find the informati n you have requested on the above captioned decedent
listed belovo
<ac:J..nCAm OF DEPOsIT
Captioned Ar ene E. Smeigh Randall R. Smeigh
.21001021857 $5 006.47 + $16.86 accrued interest Established 06/12/95
,! .21001021858 $5 006.47 + $16.86 accrued interest Established 06/12/95
,01 .21001021859 $5 006.47 + $16.86 accrued interest Established 06/12/95
d .21001021860 $5 006.47 + $16.86 accrued interest Established 06/12/95
'I
,.
"
\ '21001021861 $5 006.47 + $16.86 accrued interest Established 06/12/95
i
'31600033833 $5059.05 + $38.75 accrued interest Established 04/10/96
#31700033469 $5, 59.05 + $38.75 accrued interest Established 04/10/96
.31600033836 $5, 59.05 + $38.75 accrued interest Established 04/10/96
SAVlK;S ACXXufr
'5130114316 ne E. Smeigh Randall R. Smeigh Established 07/27/87
DOl> Balance: 12.79 + $ 6.69 accrued interest
~''^'~-"",,,:....,"''. "',,:......_.~"'~.~.,~.,
cc (Q) lF~~f
WII,I,
I, Arlene E. Smeigh, oC 2GB Carlisle Avenue, Cumberland
County, Enola, Pennsylvania, declare this to be my last will and
revoke any will previously made by me.
ITEM I. I give all my automobiles, and all other articles of
personal and household use, together with all insurance relating
thereto, in legal shares to my sons, Randall R. Smeigh and Charles
J. Smeigh, if they survive me by thirty days. If either Randall
R. Smeigh or Charles J. Smeigh does not 50 survive me, I give all
such property and insurance to my son who does 50 survive me. If
both of my sons, Randall R. Smeigh and Charles J. Smeigh, do not
survive me by thirty (30) days, then I give all my property and
insurance to my granddaughter, Joanna Lynn Smeigh.
ITEM II. I give all my rights, title and interest in the real
estate located at 268 Carlisle Avenue, Cumberland County, Enola,
Pennsylvania to my son, Charles J. Smeigh, provided that he
survives me by thirty (30) days; if my son, Charles J. Smeigh, does
not 50 survive me, I give all my right, title and interest in said
real estate to my son, Randall R, Smeigh. If both of my sons,
Randall R. Smeigh and Charles J. Smeigh, do not survive me by
thirty (30) days, then I give all such property and insurance to
my granddaughter, Joanna Lynn Smeigh,
Page ) of 7 Pages
I'I'EM 111, I give all tho residue o( lilY cstatc, real and
personal, to my sons, Handall It. 5111cigh and Char'lcs J. 5meigh,
provided that they sUr'vive me by thirty (30) days; if either
Randall R. 5meigh or Charles J. 5moigh does not 50 survive me, I
give said residue of my estate to my son who does so survive me.
If both my sons, Randall R. 5meigh and Charles J. 5meigh, do not
survive, then I give said residue of my estate to my granddaughter,
Joanna Lynn 5meigh.
ITEM IV. No interest in income or principal shall be
assignable by, or available to anyone having a claim against, a
beneficiary before actual payment to the beneficiary.
ITEM V. All federal, state, and other death taxes payable
on the property forming my gross estate for tax purposes, whether
or not it passes under this will, shall be paid out of the
principal of my residuary estate just as if they were my debts, and
none of those taxes shall be charged against any beneficiary.
ITEM VI. I authorize my executor:
A. to retain and to invest in all forms of real and
personal property, regardless of (i) any limitations imposed by
law on investments by executors or trustees, (ii) any principle of
law concerning delegation of investment responsibility by executors
Page 2 o( 7 Pages
or Lrustees, or (iii,) ilny principJe of lilw concenli.ng investmenL
diversification;
u. to compromise claims ilnd to abandon any property
which, in my executor's opinion, is of little or no value; to
borrow from, and to sell property to others, and to pledge property
as security for repayment of any funds borrowed;
c. to sell ilL public or private sale, to exchange or
to lease for any period of time any real or personal property, and
to give options for sales or leases;
D. to join in any merger, reorganization, voting-trust
plan or other concerted action of security holders, and to delegate
discretionary duties with respect thereto;
E. to use administrative or other expenses of my estate
as income tax or estate tax deductions and to value my estate for
tax purposes by any optional method permitted by the law in force
when I die, without requiring adjustments between income and
principal for any resulting effect on income or estate taxes; and
F. to distribute IN KIND and to allocate specific
assets among the beneficiaries in such proportions as my executor
may think best, so long as the total market value of any
beneficiary's sharQ is not affected by such allocation.
Page 3 or 7 Pages
'J'hollu aUlhol'i,t.illll 3110111 extend 1.0 all real and pel'sonal
property at any Limo hold by lilY oxocutor and shall continue in full
force until tho m:Luill dillt.ribution of all such property.
All (JO'IleJ"s, iluthorities, and discretion granted by this
will shall be in ,1ddi ti on to those granted by law and shall be
exercisable without leave of court.
I'i'EM VI I, I appoin t lilY sons, Randall R. SlIIeigh and Charles
J. Smeigh, as co-exccu tors under this will. Should ei ther of my
sons fail to qualify or cease to act as executor, the remaining son
shall be the sole executor under this will. If both sons fail to
qualify or cease to act as executor, I appoint Dennis R. Sheaffer,
Esquire, executor under this will. No personal representative
appointed hereunder shall be required to give bond or furnish
sureties in any jurisdiction.
ITEM VIII. If any of my estate passes to Joanna Lynn Smeigh
while she is a minor, then r appoint Lynnette Kay SlIIeigh guardian
of the estate of said minor child over any property that may pass
to her under Lhis will.
I direct that:
Page 4 of 7 Pages
I. Such <juan.lian shilll have the Bailie lIIanil<jelllont
powors as thane gJ:ilOted lilY executor, lIIay pay ai' apply principal as
well as income (or the minor's welfare, comfort, support or
education, without court approval, and if she, in her sole
discretion, determines that it in impractical to administer any
fund, she may deposit such (und in one or more savings accounts in
the minor's name, payable to her at majority; the guardian shall
have no further responsibility (or any funds so paid, applied or.
deposited; and
2. No guardian shall be required to give bond.
ITEM IX. 'l'he term "execu tor" and "trus tee" or any pronoun
used to indicate the executor, trustee, any other fiduciary or any
beneficiary shall be deemed to apply to one or more than one person
or corporation and to the masculine, feminine or neuter gender as
the case may be.
'IN WI'l'NESS WHEREOF, I have hereunto set my hand and seal to
this, my last will, this ~ ~day of ~' 1993.
(Lt , 1. ~SEAL)
Page 5 o( 7 Pages
SIGNED, SEALED, PUIlI.rSlI1m, and DECLARED by the above
testatrix, as and for her last will, in the presence of us, who
thereupon at her request, in her presence and in the presence of
each other, have hereunto subscribed our names as witnesses.
On-J.d(/! (1 Yj~
~,\ ~. ~
'-
Page 6 of 7 Pages
.'
" .
S'I'A'I'I'; 01' I'I':NNSYLVANIA
)
( ss:
)
COUNTY OF DAUPHIN
We, Arlene I" Smeigh, IIblTller. ;J.llt-]:;r~ and
allIRorJ J... offlTlf the Lestatrix and witnesses, respectively, whose
names are signed to the attached or foregoing instrument, being
first ciuly sworn do hereby declare to the undersigned authority
that the testatrix si.gned and executed the instrument as her last
will and that: she had signed willingly and that she executed it as
her tree and voluntary act: for the purposes therein expr.essed, 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 our
knowledge, the testatrix was at that time eighteen years of age or
older, of sound mind and under no constraint or undue influence.
e~!,-' ..), !=4~/J
Ar ene E. Smeil)'
--liLJIf/{~( f)-1riLI A i;
Witness
~,X ~+j
witness
SUBSCRIBED, sworn to or affirmed, and acknowledged before me
by the above-named t'lftatrix and by, the witnesses whose names
appear above on the -4. day of ,:::h).J-.....<...v,..."'r- , 1993.
,
~~ul..lr~ (). ~i~
Nota y ubltc
~~"'3zl5031
J:,arJclyn.^, Zef,!01l10Y"', N01ary!'lJblc
H,=l>>t1l, COUP"" Ccl,"~1
My eomm'w.:n E>;l'JC; Jan:?!), 19'35
M!lll!.Y.!r. Pl..>fVl.')'tJ;U-...'/ISSOO.11.Q:l 01 Not.1nt..'S
Page 7 of 7 Pages
CI)MQNWUl HI OF P[NNSYlVANIA
ufPAATHUn Of RlVEHU[
BUREAU Of INDIVIDUAL IAXES
DEPI. 10110601
tlARAfSauRc. PA lIua.o.Ol
*
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO.21
96160048
12-21-96
"_.Ii'11I II' 11."1
EST, OF ARLENE E SMEIGH
5,5, NO, 174-20-8423
DATE OF DEATH 09-10-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAVINGS
IxJ CHECKING
o TRUST
o CERTIF.
MARIE M GIBSON
401 PITT ST
ENOLA
PA 170?5
REHIT PAYHENT AND FORHS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
PNC BANK has provided the Depart..nt with the In'or.aUon Ihhd b.lo", whiCh has b.." uud In calculating the
potentia. ta. due. Their record. Indicate that at the daath of tha abova decadant, you wara a joint ownal'/benaflclllrY of this account.
If you f..1 this Infor.atlon I. Incorrect, pl.... obt.ln written corractlon fro. tha flnancl.1 Institution, attach a copy to thl. for.
end raturn It to tha ebov. addr.... Thl. account I. ta.abla In accoroanc. with thl Inharltanc. la. l~~' of the Co..onwaalth of Pann.ylvanla.
Questions ..y b. ."WCjlll~ by calling e711; 18,.a'Z1.
COHPLFTE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYHENT INSTRUCTIONS
Account No, 5140301481 Doto 07-01-78
e.tablhh.d
Account Bolonco 5, 118 , 10
Poccont Toxobh X 50 , 000
AMount Subjoct to To. 2.559,05
To. Roto X .15
PohnUol To. Duo 383.86
PART TAXPAYER RESPONSE
QOIFAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHtNT BASED OH THIS NOTICE
.,
To In.ur. prop.r cr.dlt to your account, two
eZJ copla. of thl. notice au.t accoepany your
pay..nt to the R.gl.t.r of Will.. Hake ch.ck
pay.bl. to: "Ragl.tar of Will., Ag.nt".
HOTE: If ta. pay.."t. ar. .ada within thr..
(S) .onth. of the dacad.nt'. data of d.eth,
you .ay deduct a ~~ dl.count of the ta. du..
Any inherltanc. te..du. will baeo.. dallnquant
nln. (9) eonth. aft.r the date of d..th.
[CHECK ]
ONE
BLOCK
ONLY
c=J The abova Infor.atlon and ta. due Is corr.ct.
1. You ..y chao.. to r..lt payeant to the Ragl.tar of Will. with two copla. of thl. notlc. to obtain
. di.count or ayoid Intar..t, or YOU .ay chack bo. "A" and r.turn thl. notice to tha Raglstar of
Will. .nd an official .......ant will b. I..u.d by tha PA D.parta.nt of R.yenue.
a. ~bov. ....t ha. ba.n or will ba raported and t.. paid with the Pennsylvania Inharltanca T.. raturn
to b. fllad by tha d.cad."t.s rapru."tatlv..
C. c:J Tha .bova Infor.atlon I. Incorrect and/or debt. .nd deduction. wara paid by you.
You .u.t coaplet. PART ~ andlor PART ~ below.
PART
[3J
If you lndlc.ta . diff.rant t~~'~r' pl.... .t.t. your
ral.t ionship to dacadant: ' t '- l' C'-
OFFICIAL USE ONLY 0 AAF;
PA DEPARTMENT OF REVENUE
_ov
.....,
"'....,u..,.,
n_' _u"
......u."'....._.......
.....11 ...'n......'..
..... ...v ..... ,......... .......,""...
..,.. ...n ........ .n_....
1 7-/-7"5
2_~"\ //:0 I""
3 X ~Q ..:....'~
4 ,)",,1; \)..0.-
5
6
7 X
B
. "".......,."',..'"
,..,................-
_0-
.....
I~l
c~ l/
1
2
3
4
5
6
7
8
CLAIHED
LINE
1, Doto E.tobll.hod
2. Account Balance
3. Parcant T.xabl.
4. A~unt Subject to T.x
S. Oebt. .nd Daductions
6. AMount Taxable
7. Tax Rata
8. Tax Dua
,.;)~ ::>'i Ii ,'j-
(" ....").....
PART
~
DATE
DEBTS AND DEDUCTIONS
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL (Ent.r on Lina 5 of T.x Conput.tlon)
I
.
Undar panaltias of parjury, I daclar. th.t the f.ct. I hava raport.d abova ara tru., correct and
cOMplata to the ba.t af MY knowladga .nd bali.f.
TAXPAYER SIGNATURE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESS"ENT with ftllpllubla Inhr..t hl'lud on Infor..tlon
tubaltlad by thl ,lnMet.l ,",tltutton,
Z. Inhlritancl t.. bleD'" delinquent "In. .on'hl .tt,r thl dICldlnt., dftta of dll'lth.
So , Joint account ,. t...hl. IV.n thoUvh Ihl dlcadent', n... Wi'll added I'll 1'I Il'Ilt.r of conv.nt.ne..
... Account. (IncludinG tho.. hald b.'...." hulband ."d wtl,1 which thl ellcadant pul In Join' n".., within on. y..r prior to
d..th .r. fully t...bl. .. 'rftnlf.r,.
S. Account. ..t~ll.h.d Jolntlv b.t...." tkt.band And wlf. lor. than ana y..t prior to d..th lilt. not tftlftbll.
.. Account. held by . dlcldent "In tru.t for" anoth.r or olhar. .t. t..abl. fully.
REPORTING INSTRUCTIONS - PART
I
- TAXPAVER RESPONSE
1. BLOCK J. . If thl Infor..tlon And cOlputatlon In Ihl no\lel at. corr.ct end deduction. lire not being clal.ed, pllc' In "X"
I~ block "A" of Part I of th. ..t..p.y.r A..pon.... .ectlon. Sign two copi.. and lub.it the. with your ch.ck for the aeount of
t.. to the Aagl.t.r of will. of tha county Indicatad. Th. PA Dapart.ant of Ravenua will 1.lue Hn official al",I.ent
eFor. REV~I~~I [X) upon rec.lpt of th. return frol the kagl.t.r of Will..
2. aLOCK I ~ If the ....t IP.cl'l.d on thll notlc. hili b.en or will ba raport.d and tll. paid with the P.nn.ylvanla Inh.rltenc.
T.. R.turn fllad by tha dacedant'. r.pr'lantatlv.. plac. an "X" In block "B" of Part I of the ..ta.p.y.r A..pon.... ..ctlon. Sign one
copy and return to the PA Dep.rt..nt of Rev.nue. BuraltU of Individual Ta.... napt zaObOl, Il.rrhburg, PA I7Ii!"~0601 In the
.nv.lop. provldad.
1. ILOCK C _ If the notice Infor..tlon I. Incorr.ct andlor d.ductlonl .r. b.lng clal..d. ch.ck block "C" and co.pl.t. P.rt. 2 and 1
:::::-~!-.: ~: ~~.: !~:~:-:.:':~:~ : ';:~_:.
:!;::o: '. ; ::~:.~ :....:: ':';'.:~!. ~~.:':' . ~'.'" ~.::..;- ;~.::~' "::~ .'. -;;....,.. :!
.~.. .... -..,. .- .... ...~. ....
.-.. .....-_.. ... ..... .... .
of Will. of the county Indlcatad. th. PA D.psrt.ent of Rlvenu. will 1,.uI .n official ..I.II.ant (For. AEV'15~a EX) upon r.calpt
of the rlturn fro' tha A.ol.tar of Will..
TAX RETURN - PART
2
- TAX COMPUTATION
liNE
I. Entar
NOtEI
the data the .ccount orloln.llY w.. ..tabll.hed or tltlld In the .annar ..I.tlng at d.t. of d..th.
for a dac.dant dying .ft,r 12/12/aZ: Account. which tha dac.dent put In Joint na.el within one CI) year of death .r.
ta.abla fully a. tranlf.r.. Howav.r, th.r. I. an ..clu.lon not to ..c..d $1,000 per tr.nlf.r.. rlgardll.. of tha v.lu, of
tha account or thl nuablr of .ccOuntl h.ld.
If . doubla alt.rllk C--) .ppear. b.for. your flr.t n~' In the addr... portion of thl. not Ie., the $1.000 e.clu.lon
.Ir.ady ha. b..n d.duct.d frol the .ccount b.lanca .1 r.ported by the financial In.tltutlon.
Z. Ent.r tha tot.1 b.lanc. of the .ccount Including Intlre.t accru.d to thl d.t. of da.th.
1. Tha parcent of thl account that I. t..abla for aach lurvlvor I. datar.lned a. follow.:
A. Th. parcent ta.abl. for joint ....t. ..tablllhad lara than ona year prior to the d.c.dant'. daath:
DIVIDED IV tOTAL HUHBER Of DIVIDED IV
JOINT OWNERS
E..-pla: A joint ....t r.glltar.d In the na.. of
TOTAL HUHIlER OF X 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
the d.c.d.nt and two othar p.rlon..
1 DIVIDED IY 1 (JOINt OWNERS) DIVIDED BV Z (SURVIVORS) . .167 X IDa . 16.7~ (tAXABLE FOR EACH SURVIVOR)
I. The p,rc.nt t..abl_ for ....t. cr.. tad within one y..r of the dec.d.nt'. d.ath or account. own.d by the d.c.dant but h.ld
In tru.t for anoth.r Indlvldu.IC.) (trult ban.flcl.rl..):
1 DIVIDED IV 10TAL NUKBER Of SURVIVING JOINT
OWNERS OR TRUSt BENEFICIARIES
X lOa . PERCENT TAXABLr
E.aapla: Joint account r.gl.tar.d In
the d.c.dant.
I DIVIDED BV Z (SURVIVORS) . .50 X
the na.. of the d.cad.nt and two othar parlonl and .Itebll.h.d within on. yaar of d..th by
100 50~ (tAXABLE FOR rACtI SURVIVOR)
~. The aaount .ubj.ct to t.. (llna ~) I. d.tar.ln.d by aultlplYlng the .ccount balanc. (lln. 2) by the p.rc.nt ta.abl. Clln. l).
5. Entar the tatll of the dlbtl and d.ductlon. II.ted In P.rt l.
6. Th. aaount taubl. UI'" 6) I. d.tualn.d tly luatr.ctlng the d.blt ena d.dUcUon. Ulna ~J fro. tn. .ROunt sUbj.ct to till" dlna tt"
7. Ent.r the approprl.t. ta. r.t. (lln. 7) .. d.t.r.ln.d b.low.
A. for d.t.. of da.th occurring .ft.r 6/10/9~. tha ta. rata. for tran.f.r. to .pou... sr. .. follow':
I, Oat.. of d.,th on or .ft.r 7/1/9~ and b.for. 1/1/95 the rat. I. lX.
Z. Dat.. of d..th on or .ftar 1/1/95 tran.f.r. to .paul.' will be t...d at O~ t.. r.t..
Hota: For d.t.. of daath prior to 7/1/9~ tran.f.r. to spou... are ta.abl. .t 6X.
I. 'ranlfars to Iln..l dlScendant. Including fathar, .oth.r. .on. daughtlr. grandchildren. son-In-law,
daughtar-In-Iaw. .t.pchlld and thalr 1.lu. are ta.abl. at sl. parcant (6~).
C. Tran.far. to all othar. Including brother. sl.t.r, uncia, .unt, n.ph.w and nlac. ar. ta..bla at flft.en parcant (15X).
0, If you changa the tax rat., pi.... sp.clfY your r.latlonshlp to the d.c.dant In tha ar.. provldld.
a. Th. aaount of ta. due Clln. I) I. d.tar.lnad by lultlplylng the ..ount t...bl. Clln. 6) by the ta. rat. (1In. 1).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
AIlowabl. d.bt. and d.ductlon' ar. d.t.r.ln.d a. follow.:
A. You l.gallY ar. r.lpon.lbl. for p.y.ant, or the ..tet. .ubject to ad.lnl.tr.tlan by . par.onal rapr..antfttlve I. Inlufflclant
to p.y the deductlbl. It....
I. You actually paid the d.bt. aft.r daath of tha d.c.dant and can furnish proof of pay.ant.
C. D.bt. b.lng clal..d au.t b. It..lzed fully In Part 1. If additional IP.C' I. na.d.d, u.. plain pap.r " l/Z" . 11". Proof of
payaant ..y be r.qu..ted by the PA D.part..nt of R.venue.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 787-8327, TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
. ....
" .
Fl'eddle
Mac
Second Mortgoge
ProporW Voluo Anolysls Roport
11.1'1:403
"d,'"
~Dm.lOl"
M,Illl-.q,
COI'1I0'1I'0"
Owne4 h """'IU"
.,.lng,II'lIIIIIVU'''''
Jack D. Taylor Appraisals
'TiiiSREPORT IS AN ," ~
~."i>; ,',...,.'...' '.' ;'Borruwor/SubJeot Proportytnformatlon, . '.',
~~;tUl ~L- ~,~:.otp., nOa"a,nn'a"
CheClr.ON: U SjI lJ~CondO U 2-4UI'lIO
cO\#'Ih'Cumberlnod 4 SlOt' PA ZiP Cod, ., 'n2~
M o.......'..hll""I.
_ T"m 041. of V,,''''' .
I' II · 0 II '-" ,~(o,,~'It"P'Ot1
vn rlOomOf ,n '01' VM......... l'plCII,,'YPI."o.1
0... 1iI N, 1,064 '0, F,. ONE
I.",....er SHElOR ESTATE
PIOi*l.,Addr... 268 CARLIm.'P.: AVENUE
en., ENOLA
......N'...., 574-4104
No. 01 ;Ooml I No. ot lI~toom.
--
LunhnO\llI
.......,... .
No. ('llIlthe
POIChI.. P.Il, Of I
Po04I'Plellrl
ORCH
Cen,,"IJ,
1iI... 0 N,
F>::/:,:;;;<('
1
~"'" .
>;'2:.:", '.,:'"
RI
"';',:' .. .,.., .';",; ",~ "., ;d, ',;, ' ," /,',' " .',
;; .', "..'. ,":",;-"":.. ' :,,:"
NEIGHBORHOOO
!
,
I
i
I
\
\
\
,
LOUll'" 0 U'bl" {i] S\Alurb." 0 "\,fill
1Il,11ltUp Dov.,"" [j] 215" to '16" o Unci" 215'1
Ouwlh 1\.11 0 f\lll., Cn. 00 ".pI4 [i] SlIlch 8 ~,.
PUplll., Vl1lo11o II\C"nh''IQ [i] !tUb!' O.clInll"IQ
O.marcllSU1lpl., 0 ShOlllg. [i} I" Bol.nco 0 Over Supply
M.I....W'lQ T.m. 0 Uncllf 3 MOl. riJ 4.0 MOl. 0 OVIf e MOl.
P"nnt Lord UII 50,., fmly 1 "2-4fm1r 3 ~AplI. 1 ,.Cordo 3 ,,"Commllcltl "lndu,'"~1 42 "V,clI'Il ,.
CII'rlQI i" Pt...nl L.I'ld;;- 0 Not Liklly ~lk'lr - (ih.Iu;;':;. f,om VAcANT __ T~RESIDENTTAL
P,f(lomi"I"IOCClJPlI'ICr (Xl OWl'll' 0 T.".nl ~ ,. v,C'nI
SirlQl..fmlyPticeRlrlQ" 55 10' 215 ,100 p,ldomin.ntVtlloll
S,rlQl..fmlr^,,' m.-.,,, IO!~"" Pltd,mll\.rt~. 30__ y"
Note: Freddie Mac doel not considar race or the reclal "ompCJsition of the neighborhood to be relioblll appraisal foctors.
Comm,,,"l1'1cludlno tlloll flu"o. flVOf.bll ,,\#'II,VOI.bl.. .II.t"r'lQ ",.,hllblhlr '..g. pvblle pl'U, This Enolu netahborhoerd ., S "omnr1s,.d n,.lma'" I v nf
""..., "" ""1.",,: ::',;;~'" ",," ;;,:~ii ~~. ',~~'I~t~~~~'~~" ~;;~~~i ":';";,,'.'.bll I 'v, -";~I I.bl' "v nf mo.' nubile ..rvl'e.
"orrbfned ~ ey"r-"" .,.,.,.u to "mn1nvment. ShODWQ. and schools. No unfayorable factors obse"Ylld which would
.dver~ .ffeeT m.rket.bfl \tv,
SUBJECT PROPEnTY
"'ptO.lmlll No. No.
Vlllllullt .... 1Ii2. Unlto1- 11011" 1--_ PROPERTY RATINQ
Trpl!dll.CNd, duPin, "mlJ4.t IIc.)DETACHED _ Conditlon ot hlollOl
OnID" (tomb'". ,plit l,vI'.lIe.1 RANCH Co"'plllbiUW 10 N.ighbO'hooJ
hllflOf Well M.11I11I BRICK Rool MII.IIt! 1iHINOL,!S App..t ond Mllklllbihly
II t.... pIOPIII., loulH In, HUD"'dantlfl~ SPIel" flood H.u,d (i) No VII
~::~II'~~f~;:[;I:;'~~I'I;:~;'s'iiNDA'RO';OR"AGE"."Flcod Hourd Han 4'n~50 J 70UF C J OlTF 4~r.
THIS ,. . S"HMlRY .poo",,, SUB "CT .. >OF. SIMPLE, .
~~:;;o;~:::'l'l':~'~~'~'':'~~~''':~~~~~~'~:':~?:'.':'.'? A. reoue.ted lhl. w.. . drive bv InsoeeTlon, The .00r.I..r 010 'NSP'CT THE
"i.NTi:"R-lnD -"-f !IUbl'.;~' l'Ir i.....;.e"t"rior and 'nNdor of 'he "'ro ertv Is In 8yer\lce condttlon and Is locDted in 8n
area with similar style and tVDe Dro~erties.
....'> ". ,.' ',.. ' .' . . '
. Market Comparable Analysis Prior To Improvemont ..... .... '
rnn"r1v C;nmnAfolJle No. , t""nmnereble No '1 Com""rehle "'" "
268 27S BRICK C3t1RCB ROAD 63 S. LOUIS LANE 113 ARNOLD ROAD
....,,,.. ".QT,TSLE .\II'! ENOT.ll "NOT.ll ENOT.ll
.,",,~,'_I..'.' ""OT.ll ,. BLOCK 25 MILE .2S MILE
I..,.. ."..' 01''' P1IA --1! 77 ,900 "". -r.- , 5 000 P1IA
C'" 01 5.1. .1Id nut,;"tl,," nue'lollo" A6 .':,~:,," OU~II..II'" M U:I:';:~n' Oll~,i"ll""
Tim, Ad,,,,,m,"' uJo - ~/~ _ 42 0 6/q6 - 12 0 4/96 - ,
, , S n S" 0 S
9"."'". 15,000 SI' 8.109 SI' +1 000 6.840 SI" +1 000 10 564 SF'
.. 36 VIIS "5 YR.ll 0 46 YRS 0 45 YRS
,'...,to, """".GE ""IR +4 000 """"GE 0 - .....".GE
Livino.At.. Am. T I I ____a I ... "'_0.' I R.m._. I lOur. TIII.' R..m.. I Rltht Tllt.' I Rofm. I Ih!M
e""" "" T"" ~ 1 ~ I' I'. 13 11 0 5 2 11 0 5 13 11
0'....'''_.". , 064 .. F 1 163 .." 0 ,noo .'," 0' .17' .','
,", e....,".._ ...../NONE +2 SOO ""/CA 0 F'IIA/NO""
n.._."...." "ONE >>ONE 0 1 "." C"'" -I. 000 1 -,;;;v CPT
.",,,.,, .",., PORCII CVD PR 0 PORCH 0 CVD PR
'00", .Ie, "0"" "ONE. 0 NONE 0 NONE
"""'E"",,, S~ARD/AGE STANDARD/AGE 0 S~ARD/AGE 0 S:tANDARD/AGE
EII"""It,m. NONE FIREPLACE -2 000 "ONE 0 NONE
0",,, B"""" T:'In,T, isMT.' Fm.L 0 BSMT. SLAB +10000 B""'" SLAB
..,.. ~..,,' Ir.;]"", rh,,,,,, I. 5.500 1iCl",.nM,"" I. 10000 r;;]"M nM,"'" I.
~';'<'~~'.~~"~ I. 83,400 I. 85,000 I.
Olnolll Co",m""1 After A thorouqh search QU!1 available market data the three sales used are
conside"e" to be .;'e hAst 'ndiC.l;9.r!-9J "alue. All three sales wer,e considered to be averaQe
Ind''''Ato''s 0' value, COmp.rable. ".ed ar" closed sales,
The .,,101"'"1'" .hown 0" tt\o,"p~t .t d"I~..:l "om an .....~C1,0" Of I'" .....ON>O.h'od '1Id 11101101 ,",Plctto" 01 the .ub,.ct proporlr .,,::1 mllktl eomp".bl... Tr.llumltld ."flklt v.lue
II bl"d 1,1\)0" Ih' InIOl",.IIO"'''l1 ,he lo.'1o....'.dg. all,..,. ~.'I'Q~.d 11"10, ..pc.' '~I'IOIIO b. toneidflod II .n .ppl.i.III1P"t.
_ ~ ~ _ _ __. (1I''''...dM.'k.IV.I....S4.500 nolNOVEMBER 13
I,.~.,."... .%I.c" J\n"'av1~ "T,-~35-L I. .TRES
-;- ~ /11 ~ ../ T. I. CfR
I", .... /I .A. 10'" NOVl!:MBER 18
l I A' ATTACH r.l1lf'RENl4:lESCRIPTlVE PHOTOGRAPHS OF SUBJECT PROPERTY A,m STREET SCENE
L """"',?"m 7041118.' I' MeS. Nchlfdl"" TX 1101\ 12'41 eat.un
0,,,
o
o
o
Avg.
1iI
Iil
1iI
Prop.'trCo",plllbolil'
O'M,II Ntp",,"tl ot PlOportl"
ApPllltoM,'kll
0."
o
o
o
Avg.
1iI
Iil
Iil
hi,
o
o
o
I"m
hi,
o
o
o
'.M
o
o
o
o
o
o
o
o
POOl
o
o
o
-I, '5 000
Ad~;~.nt
o
-, 600
+2 500
-1 000
o
o
o
o
10000
9.900
B4,900
,,~
1.~
MClflfm7U
REV- 1~10tx + (2-11)
CO"'r.~'t'l\hAA'lJlWA~II"1:~tV~ANIA
rihlDENT DECEDENT
ESTATE OF
SCHEDULE G
TRANSFERS
Plaaso Pllnt or T a
FtLE NUMBER
Arlene E. Smei!\h 55/1 171,-20.81,23 09/10/1996
THIS SCHEDULE MUST BE COMPLETED AND FILED tF THE ANSWER TO ANV OF THE OUESTtONS ON PAGE 2 IS YES,
tTEM DESCRIPTION OF PROPERTY TOTAL VALUE DECO'S DOLLAR VALUE OF
NUMBER Includen.ameollhel'..n.'''.., 'hili! EXCLUSION OF ASSET %INT, DECEDENT INTEREST
I.IIollonltuftlo d.ud.nl, dollll oll,..nll.'.
1 PNC Bank - Certificate of 3,OCO,OO 5,097,80 2,097.80
Deposit /131600338331; Joint
with son, Randall R.
Smeigh, Established 4/10/96
2 PNC Bank - Certificate of 5,097.80 5,097,80
Deposit #31700033469; Joint
with son, Randall R,
Smeigh, Established 4/10/96
3 PNC Bank - Certificate of 5,097,80 5,097.80
Deposit #31600033836; Joint
with son, Randall R.
Smeigh, Established 4/10/96
TOTAL (Also onter on IIno 7, Rce.oitul.llon) 12,293,40
(II moro spacD IS ncoded. In5Or1 addItional shoots 01 sarno size.)
COPYlIgl'lt(el 1994 lorm snllwat. only CPSYlllml.lnc,
FOlm 1500 Sch.dule G (Aev, 2-171
REV.1!!tt Ell: . 17.11'
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
cO"'lI,'/,'t~M.ll~' 'V.~'h't~t",I;Y'NI'
';~SI0[N1'b[c[b'tNl
ESTATE OF
Arlene
ITEM
NUMBER
A.
B,
1.
2.
3.
E. Smei h
5511 171,-20-81,23
09 10 IIJ%
DESCRIPTION
1
Funer.1 Expon...:
Funeral Expense
Gravemarkcr engraving
2
Funeral Expense
Sullivan Funeral 1I0rne. funeral bill
Admlnl.traUve Co.ls:
Porsonal Roprosontativo Commissions
Social Security Number 01 POlsonal Roplosonlatlvo:
Yoar Commissions paid
A"orney Foes
HEPFORD, SWARTZ & MORGAN
Family Exomptlon
Clalmanl
Address 01 Clalmanl at docodont's doath
5"00' Addross
City
RolatlOnship
5ta'0
ZIp Codo
4, Probata Foes
c.
1
Mlscen.neou. expen.es:
photocopies
2 facsimile
3 Nationwide Insurance Company - car insurance premium
4 telephone
5 postage
6 Reserve - for additional administration expenses
7 Commonwealth of Pennsylvania - Department of Transportation,
title transfer fee
8 facsimile
Total of Continuation Schedule(s)
TOTAL (Also onlor on hno 9, Roca .tula'ion)
(II more sp.ce Ie needed, Inser1lddIUonll.heels 01 same .t.e.)
Capyflght Ic) '11114 lorm laltwlI. only CPSYlt."'I,lnc.
PI.... Print or
FILE NUMBER
AMOUNT
65,00
4,688.50
1,750,00
5,40
13,00
146.55
2.12
2.70
250,00
15.00
6.50
160,90
S 7.105,67
Form 1500 5th_dill. H (R_v. 7~"1
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REV-t!lI1E1l.+IHll)
COMMONWEALTH OF PENNSVLVANIA
INHERITANCE lAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Pl.... Print 01 T .
FILE NUMBER
ESTATE OF
Arlene E. Smeigh
SS" 174-20-81,23
OY/JO/I Y%
ITEM
NUMBER
1
DESCRIPTION
Boscov's credit card - balance
AMOUNT
11,1. 88
2
29.98
medical bill - A.Z. Ritzman Associates. Inc.
TOTAL (Also onlor on IIno 10. RocapitulBnon)
(It maro spaco is noodod. insort additlonalshccts 01 sarno sizo.)
CopyrIght lei ti1l4 torm 5oltW"f' only CPS.,.,tllrl"lnc.
$
171. 86
Fou" 1500sCh.dlll. IIR...,. 1-931
I:..J 1'/ 'J. 'I
BUREAU OF INDIVIDUAL TAXES
INHUITANC[ 11ll DIVISION
DEPT. :UltOI
llAlUI)SBUPC. PA UI:a'QbOI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE DF INIIERITANCE TAX
APPRAISEMENT. ALLDWANCE DR DISALLOWANCE
DF DEDUCTIONS AND ASSESSMENT OF TAX
JAMES G MORGAN JR
HEPFORD ETAL
111 N FRONT ST
HBG PA 17108
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
r
c.
04-14-97
SMEIGH
09-10-96
21 96-1022
CUMBERLAND
101
A.,ount Re.,it tad
~*
11"lhl" 1"III.tll
ARLENE
E
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 ~
iiEV: iS4i-Ex-AFi'--l' oi-:m--iloYicEnoF-YNHEiiiTANcE-YA"iC"A ppiiiiisEH€ilT~--Ai.LowAiicE-iiR-m-m--- n____
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SMEIGH ARLENE E FILE NO. 21 96-1022 ACN 101 DATE 04-14-97
TAX RETURN WAS: I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedula A) (lJ
2. Stocks end Bond. (Schedule BJ (2)
3. Clo.ely Held Stock/Pe~tnarship Xnta~a.t CSchedul. C) (3J
4. Mortgega./Notas Receivabl. ISchedule DJ (4)
5. Cash/Sank Daposits/Hisc. P.~sonal Property ISchedule El C5J
6. Jointly Owned P~ope~ty (Schedul. FJ (6)
7. Transfers (Schadule G) (7)
8. Total AI.ets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fune~al Expense./Ad.. Costs/Hisc. Expenses (Schedul. H) (9)
10. Debts/Mo~tgag. Liabi1itie./Liens CSchedul. XJ (10)
11. Total Deduction.
12. N.t Value of Tlx Retu~n
13. Charit.bl./Gove~n~Dntll aeqUe.ts CSchedul. JJ
14. Net Value of Eltat. Subject to Tax
NOTE:
RECEIPT
NUMBER
AA184941
AA185156
DISCOUNT 1+1
INTEREST/PEN PAID 1-)
221.05
.00
I CHANGED
NOTE: To insu~. p~opar
credit to you~ account,
sub_it tha upper po~tion
of this fo~_ wIth your
tax pay".nt.
.00
.00
.00
.00
4.296.10
64.402.47
12.293.40
181
7.105.67
171 . 86
(U)
1121
1131
114)
.00
73.714.44
.00
X . DO:
X .06:
X .15:
1181
If an assessment was issued previously, lines 14, IS and/or 16, 17
reflect figures that include the total of ~ returns assessed to
ASSESSMENT OF TAX:
15. A"ount of Line 14 at Spousal rate (15J
16. A"ount of Line 14 taxable at Linaal/Class A ~.t. (16)
17. A"ount of Line 14 taxable at Collateral/Class B ~ate (17)
18. PrIncipal Tax Due
TAX CREDITS:
PAYMENT
DATE
12-10-96
02-10-97
AMOUNT PAID
4.200.00
1.82
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
80.991.97
7 ."7 ~3
73.714.44
.00
73.714.44
and 18 will
date.
.00
4.422.87
.00
4.422.87
4.422.87
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATIDN OF ADDITIDNAL INTEREST.
( IF TOTAL DUE IS LESS THAN tl, NO PAYMENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
~;c..
'--
~-rl
0,
RESERVATlONl
E.tate. of dlc.dlnt. dying on or b.for. O.c..b.r Il. 1982 -- If nny future Int.r..t In the ..tete I. tran.f.rr.d
In po.....lon or .nJoy..nt to CI... B Icoll.t.r.l) baneflcl.rl.. of the d.ced.nt .ft.r the .~plr.tlon of any e.tat. for
Ilf. or for y..r., the Co..onw..lth h.r.by a~pr...ly r...rv.. the right to appral.. and ...... tran.f.r Inh.rltenc. T.~..
.t ttM lewful CI... B (coll.t.raU r.t. on any luch future Inter..t.
PURPOSE OF
NOrlCE:
To fulfill the r.qulr...nt. of Sactlon ll40 of tha Inheritance .nd Elt.t. T.. Act, Act II of 1995. e7l P.S.
S.ctlon 91401.
PAYttENTl
D.tach the top portion of this Notln and ,ub.1t with your pay..nt to the Reglst.r of Will. prlnt.d on the r.ver.. lid..
--Hak. ch.ck or Doney ord.r payable tal REGISTER OF HILLS, AGENT
REfUND (CAll
A r.fund of a ta. cradlt. vhlch va. not r.qu..t.d on the Ta. Raturn, ..y b. r.qu..t.d by coapl.tlng an RAppllcatlon
for Refund of P.nnlylvanla Inh.rltanc. and E.tat. T.." (REV-llIl). Appllc.tlonl ar. avallabl. at the Offlc.
of the RIgl.t.r of Willi. any of the Zl R.v.nu. DI.trlct Offlc... or by calling the .paclal 24'hour
anlw.rlng ..rvlca ~b.rs for foral ordlrlngl In P.nnlylvanl. 1-80D']6Z'Z050, out.ld. Penn.ylvanla and
within local Harrl.burg area (711) 787-8094, TDDI (717) 772-Z252 (H..rlng lap. Ired Only'.
OBJECTIONS:
Any p.rty In Int.r.lt not .atllfled with tha appral...ent, .llowanca or dllallow.nc. of d.ductlon.. or ....I...nt
of ta. (Including dl.count or Int.relt. al Ihown on thl, Notlc. au.t obJ.ct within .I.ty (6D) day. of r.calpt of
this Notlca by:
uwrl".n protllt to the PA Dlpart.nt of Revlnul. Board of App..I., Dept. 281021, Harrisburg, PA 17128-1021, OR
u.l.ctlon to hava the ..tt.r datar.lnld at audit of the account of the perlonal r.pr...ntaUva, OR
--app..l to the Orphan.' Court.
ADKIN
ISTRATlVE
CORAECTlONS:
Factu.1 .rrorl dl.cov.r.d on thl. ........nt .hould be addre.l.d In writing to: PA Dlpart..nt of R.v.nu.,
Bur..u of Individual tax.., ATTH: Po.t A.......nt Review Unit. D.pt. 28D601. Harrl.burg, PA 17128-0601
Phon. (717) 787'6505. Sea pelle 5 of thl bookl.t "In.tructlon. for Inh.rlt.nc. Ta. R.turn for a A..ld.nt
Dacadent" (REV'ISDll for .n .xplanatlon of adalnl.tratlvllY corr.ctable .rror..
DISCOl.IITl
If any tax due I. peld within thr.. (1) calendar .onth' .fter thl d.c.d.nt'. d..th. . flv. p.rcant (S~' dl.count of
the ta. p.ld I. allowad.
PENAltY:
Th. IS~ tax aan..ty non'partlclpatlon pan.lty J. coaputad on the tot.1 of the t.x and Inter..t .......d, and not
p.ld bafor. January 18, 1996. the flr.t day aft.r tha end of the ta. aan..ty p.rIOd. Thl. non-participation
p.nalty I. app.alabl. In tha .... .ann.r .nd In tha the .... tl.a p.rlod a. you would appaal the t.x and Intere.t
thet ha. b..n .......d .. Indicated on thl. notice.
INTEREST I
Intere.t I. ch.rgad baglnnlnll with flr,t day of dellnqu.ncy, ar nine (91 .onth. and one (I) day froe the data of
d.ath. to the data of p.y.ent. r.... which b.ca.. dellnqu.nt bafore January 1. 198Z baar Intar..t .t the r.te of
.Ix (6~) p.rcent par .nnu. c.lcul.t.d .t . dally r.ta of .oDOI64. All t.xa. whiCh bac..a d.llnquent on and .ft.r
Janu.ry I. 1912 will baar Int.re.t at . r.t. which will v.ry fro. calend.r ya.r to calend.r yaar with that r.t.
announc.d by tha PA Dapart.ent of A.vanu.. Tha appllcabl. Int.r..t r.t.. for 1982 through 1997 .r.:
'!!!! Jntere.t Aat. Dally tntarnt Fllclor !!!! In"r..t A.t. Dallv Intarut Fector
1982 Z'X .0005t.8 1987 .X .00OZ47
1985 16~ .000431 1988-1991 ll~ .000lDI
1914 ll~ .000lDI 1992 'X .000247
1915 UX .DII0156 1993'1994 7X .000192
1986 I'X ,ODDZ74 1995'1997 'X ,000247
ulnterut I. celculatad a. followl:
INTEREST = BALANCE DF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
..any Notice 1.lued .ftar tha t.. beco.e. delinquent will r.fl.ct an Intar..t c.lcul.tlon to flfte.n (IS. d.y.
beyond the data of Iha a....s..nl. If pay..nt I. .ade .ft.r tha Int.r..t co.put.tlon d.te shown on the
Notlca. additional Int.r..t aust b. calculatad.
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