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~. 'OR DATlSO.DIATH AnlR 12'31191 CHICK HIAI
,,~: i: :rl\ INHERITANCE TAX RETURN~oy:;g.~~:~DIT~IS_CLAIMIDJ=L_________
....~ ..... RESIDENT DECEDENT fill NUMBIR
COM~O"WI"'''orP''III'''VAlllA (TO BE FILED IN DUPLICATE '"J~ q/
OIPAIltMI tH Of III V(HU( v'\ I C7
"u"\fJ:U~o'1'J\,,o""l WITH REGISTER OF WILLS) COUtH COD! Y!AR
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__Hnc}1J 11i1n,_We_~;J.ey___.__u_______. __________ ]OH W(~!;t ~':ti n Street
\O(lA"i-!lICUllh UUM,"tl rAil or 0110'" \UAlI 01 1IIIIt Wa 11\\1 t no t tom, PA 17266
IR5-0/,-/,516 10-30-% 11-10-17 C'o"' Cumherlnnd
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[XII, Original Return IJ 2. Supplllmanlol Roturn fJ 3. Remainder Return
liar dalflS 01 death prior 1012.13.821
o A. limiled Es'ale 0 40. Future Inler"s' Compromise 0 5. Federal Eslale Tax R,lurn Required
liar dalll 01 death alt"r 12.12.821
06. aecedent Died Tlltalll [] 7. Decedent Maintained n living Trus'
(Alloch copy 01 Willi IAllach copy of Trusll
ALL'.CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO, ... .,.' I: .." "" . ,;. r .:
".......t COMPllTt MAtllUG ...oolln~
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1. Real E,'a'e(Schedule AI 111
2. Sloch a.d Bond. (Schedule BI ( 2 I
3. CloUlly Held Slocll/Porlnenhip Inleresl (Schedule q (3)
4. Mortgages and Noles Receivable (Schedule 0) ( 4 )
5. Cash, Banll Depolits & Mi!Celloneous Penonol Properly (5)
(Schedule EI
6. Joinlly Owned Property {Schedule FI ( 6)
7. Tran"", ISchedule G) (S,hedule l) (71
8. TOlal Gran Auets (tolallines 1.71
9. Funeral E;w:penses. Administrative COlli. Miscellaneous (9)
e.penles (Schedule H)
10. Debh, Mortgage liabilities, liens (Schedule 1) (10)
11. Tolal Deductions (totalliMI 9 & 101
12. Net Value of Estolo (line e minus line 11)
13. ChotilabltJ and Go...ernmenlal Bequelts (Schedulo J)
1d. Nel Value Subjeclto TOlt (line 12 minuI line '3)
15. Spoulol Transfen (for doles of death after 6.30.94) (154 00)
See Inslructions fat Applicable Percentage on Revene (IS) .
Side. (Include values from Schedule K or Schedule M.)
16. Amaunl a' linl 1d laltabl, 01 6% rote (16)
(Include values from Schedule K or Schedule M.)
17. Amount of line 1d taxoble at 15% rate (17)
(Include values from Schedule K or Schedule M.)
lB. Principollclt due (Add lox from lines 15, 16 and 17.)
19. CrGditl Spoulol Po...etly Credil Priot Paymenll Discount Interoll
20. If line '9 is grealer than line 18, enter Ihe difference on Une 20. This il Ihe OVERPAYMENT.
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Jerry ^. WeIgle, ES'I'IIre
IlLIPHOt41 tlUMIU
LV.lJ
532-7388
/lJy3
tWMRl R
_ 8. Tolol Number of Safe Depolil Baltes
H^IlK, WEIGLE ^ND PEIlKINS
126 Enst KIng Street
ShiPl!.C!lEbu~JA.-ll251
7,8]5_.,00
8,029.00
(81
7,875.00
21. 11 line 18 is 9reoler Ihan Une 19, enler Ihe difference on line 21. This is the TAX DUE.
A. Enter Ihe inleresl on Ihe balance due on line 21 A.
B. Enter the lotol of line 21 and 21A on line 21B. This is Ihe BALANCE DUE.
Ma~. Chtc~ Payobl. 101 R.glster of Wills, Ag.nt
t ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ..c:..c:
Under penalties a' perjury. I declare Ihall hove examined Ihis return, including accompanying schedules and s'alemenls. and 10 Ihe bell 01 my knowledge ond belil'.
il is true. correcl and complele. I declare thai 011 real eslole has boen reported at true markel ...clue. Declaration a' preparer olher lhan IhG penonal representoti...e is
based on 011 information of which pfeparer hel any knowledge.
~.GN"'IU'E Of Pl.!.?," 'UPO~~!.18L"m 'lUNG 'I1URt~ ....[lORI!.!. [l...n Ii -{ '" 'j,
f-~ ,I ' Annn R. HncHllInn 308 ",cst ~tnIn Street, llnlnut lIottom, P^ 17266
lG ....IURl 'P I R Oft II tl R~)Jlt ! 'AIIV( A[l[lItU~ [lAll
Jerry A. Weir,Ie 126 Enst KInr, Street, ShIppenshurr" I'A 17257 11.. -IC.-It
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(12)
(13)
(141
x,.QQ=
8,029.00
113!hOOJ
W4_, 00)
NONE -INSOLVENT
x .06 =
x .15 =
(18)
+
(lql
1201
Chock here if you ore requesting a refund 01 your overpayment.
1211
121A)
(218)
.
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Act #48 of 1994 provldel for tho reduction of the tax rotollmpolod on tho not valuo of trande,. to or for
tho UI. of tho IpOUle. The ratol 01 prolcrlbed by tho Itatuto will bo:
· 3% (.13) wlH b. appllcablo for eltatel of docedontl dying on or aftor 7/1194 and b.for. 1/1/96
· 2% (.12) will bo appllcoblo for oltatol of docodonll dying on Dr of tor 1/1/96 ond before 1/1/97
· 10/. (.01) will b. appllcabl. for oltotel of decedenll dying on Dr after 1/1197 and before 1/1/98
· SpOM frande" occurring on Dr after 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (.....) IN THE APPROPRIATE BLOCKS.
YES NO
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred, .......................................................
x
b. retain the right to designate who shall use the property transferred or its income, ...............
x
c. retain a reversionary interest; or ...................................................................................
x
d. receive the promise far liIe of either payments, benefits or care~ .......................................
x
2. If death occurred on or before December 12, 1982, did decedent within two years preceding
death transfer property without receiving adequate considerotionV If death occurred after
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate considerationV. ................................... ......... .............. ............. .... ....... ................
x
x
3. Did decedent own an 'in trust for' bank accaunt at his or her dealhL....................................
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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COMMOUWfAmt Of '(NU!.'U\lAHIA.
INH(JI,.UCl 'Al U1U.~~
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ESTATE OF
Wesley MncMillnn
AMOUNT
DESCRIPTION
ITEM
NUMBER
A. Funeral Expen...:
1.
B.
1.
2.
3.
A.
C.
1.
2.
3.
A.
5.
6.
7.
8.
1..",.4.00
Fogelsnnger-Bricker Funern1 !lame
Admlnl.tratlve Ca.tS:
Penonol Repr..entoliue Commi..ion,
Socio\ Security Number 01 Penonol Representoti.e:
Veor Commi..ion, poid
75.00
Attorney Fee,
Mark. Weigle nnd Perkins
Fomily Exemplion
Claimant Anna R. MacMillan Relolion,hip
3.500.00
Spouse
Addre.. 01 Cloim_"1 01 decedent's deolh
308 West Main Street
Slreel Addre..
Walnut Bottom
17266
Stote
P A Zip Code
City
Pro bole Fees
MI.eellaneous Expen.es:
Register of Wills. Cumberland County - filing Insolvent PA
Inheritance Tax Return
10.00
TnT^' ,,, 1~... ....t".. ..... I:.... n D..........:,..I....:.....\ ~
11'1 'till" UI'I
,,~:'~'9.,
."JiJlu.;
cO..",mH'dAI'n OJ 'hmslIY'w'
INHUII""CI tAl ,,1UI,.
IUIDIN' DIClDINI
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
WeRley HneHIlln"
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
A. lo.able Bequ,,":
1. Not re1evnnt ns eRtnte Is insolvent.
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
B. Cha,ilable and Governmenlal Boques":
1.
TOTAL CHARITABLE AND GOVERNMENTAL 8EQUESTS (101.0 enler an line 13, Recap;lulal;an) S
'.5"- N~ -/.),
COHHONWEALTH OF PENNSYLVANIA
DEPARTI1ENT OF REVENUE
8UREAU OF INDIVIDUAL TAXES
INIIUIlIANCL IlIt DIVISION
DlPt. :110,,01
IIARRISBURC, PA 1I11a-ObOI
NOTICE OF INIIEMlT ANCE TAX
APPRAISEHENT. ALLOWANCE OR OISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
JERRV A WEIGLE
HARK ETAL
126 EKING ST
SHIPPENSBURG
ESQ
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
PA 17257
F
(:...
03-24-97
HACM I Ll AM
10-30-96
21 96-10ft3
CUHBERLAND
101
Anount R.n! tt.d
~"'N'~
rr(.)/'iJ' . lo~
t~j.l: .
II' lhl IJ ,,, III ".
WESLEY
MAKE CHECK PAVABLE AND REHIT PAVHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiiv:i54i-EX-"j:p-niJ:97Y"iici;--icE--OF--fN"HEifiTANCE-YAiDiPPRilysEi1Eii,.-;-,U.i.-OWANCE-O-Ii-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MACMILLAM WESLEY FILE NO. 21 96-1043 ACN 101 DATE 03-24-97
If an assessment was issued previously, lines 14, IS and/or 16, 17 and IB will
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Anaunt of Line 14 at Spousal rat. (15)
16. Anount of Line 14 taxable at Line.I/Class A rat. (16)
11. Anaunt of Line 14 taxable at Collateral/Class 8 rat. (17)
18. PrIncipal Tax DUB
TAX RETURH WAS: I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. (Schedule A) (lJ
2. stocks and Bonds (Schedule B) (2)
3. Clos.ly Held stock/PartnershIp Int.r..t (Schedule CJ (3)
4. Hortg.g.s/Hot.. Raceivable CSchedule D) (4)
5. Cash/Bank Depasits/Nise. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Tr.nsfars (Schedule G) (7)
8. Tat.l Assets
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Funeral Expenses/Adn. Costs/Nisc. Expenses ISchedule H) (9)
10. Debts/Horts.ga Liabilities/LiBns (Schedule I) (10)
11. Tot.l Deductions
12. Net Value of T.x Return
13. Charitable/Governnental Bequests ISchedule J)
14. Het Value of Est.te Subject to Tax
NOTE:
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHDER
DISCOUNT I +l
INTEREST/PEN 'AID I-I
) CHANGED
.00
.00
.00
.00
7.B75.00
.00
.00
ID)
8.029.00
.00
Illl
1121
(13)
1141
.00 X .00=
.00 K .06=
.00 K .15=
1181
AHDUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insure proper
credit to your account,
lubnlt the upper portion
of this forn with your
tax pBynent.
7.B75.00
8.0'9 no
154.00-
.00
154.00-
.00
.00
.00
.00
.00
.00
.00
.00
. IF PAlO AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN II. ND PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAY DE DUE
A REFUND. SEE REVERSE SIDE OF TNIS FDRH FDR INSTRUCTIONS. I
RESERVATIONI
PURPOSE OF
HonCE:
PAYH[NT:
REFUND [CRIr
OBJECTIONS I
AONIN
tSTRATlIIE
CORRECTIONS:
DISCOUNT I
PENALTY I
INTEREST:
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E.tate. of deced.nt. dying on or before D.c..ber 12, 1'82 -- If .ny fulure Intere.t In the e.lata Ie tran.ferr.d
In po..e..lon or enJoy..nt to Cia.. B (collalerell b.neflclarle. of Ihe d.c.dent aft.r the .~plratlon of any ..tat.
life or for year., Ih. Co..onweallh hereby e~pr...ly r...rv.. the right to appral.. and a..e.. tran.f.r Inh.rltanc.
at the lawful Cia.. B (collaleral) rate on any .uch future Inter..t.
. ,
(.1:
for
Tau.
To fulfill the r.qulre..nt. of Section 2140 of the Inherltanc. and E.tale Tax Act, Act 21 of 1995. f72 P.S.
Section 91~0J.
D.tach the top portion of thl. Notice and lub.lt with your pay.ent to the Regl.t.r of Will' printed on the r.v.r.. .Id..
uHake ch.ck or IIOney order payable to: REGISTER OF HILLS, AGENT
A r.fund of a tax cr.dlt, which va. not r.que.ted on the Tax R.turn, .ay b. r.que.ted by co.pletlng an ~Appllcatlon
for Refund of Penn.ylvanla Inh.rltanc. and Estat. ra~~ (REV-1313). Application. are avallabl. at the Office
of the Regl.ter of Will., any of the 23 Revenue DI.trlct Offlc.., or by calling the .p.clal 24-hour
an.w.rlng ..rvlc. nueber. for for.. ord.rlngl In Penn.ylvanla 1-800-362-2050, out.lde P.nn.ylvanle and
within local Harrl.burg area (717) 781-8094, TODe (7171 772-2252 fll..rlng I.palred Onlyl.
Any perty In Int.r..t not ..tl.fl.d with the appr.l.e'ent, .llowanc. or dl.ellowanc. of deduction., or a.......nt
of tax [Including dl.count or Int.r..t) a. .hown on thl. Notlc. .ust object within .Ixty (60) d.YI of receipt of
this Hotlc. bYI
--wrltt.n prot..t to the PA Dep.rt.ent of R.....nu., Board of Appeals, D.pt. 281021, Harrisburg, PA 17128-1021, OR
--II.ctlon to have the .atter d.t.r.ln.d at audit of the account of the per.on.1 r.pr..entatlve, OR
--app.al to the Orphen.. Court.
Factual .rror. dl.co....r.d on thl. a.......nt should b. addr...ed In writing tot PA Depart..nt of R.venu.,
Bur.au of IncUvldual Tax.., AnN: Po.t Au.u..nt Review Unit, D.pt. 280601, tt.rrlsburg, PA 11128-0601
Phone (717) 187-6505. Se. page 5 of the booklet RIn.tructlonl for Inharltance 'ax R.turn for e Re.ldent
O.c.dlntR fREV-1S01) for an .~planatlon of ad.lnl.tratlv.ly corr.ctabl. .rror..
If any tax dua I. paid within thr.. (3) cal.ndar lonth. aft.r the d.c.dent.. d.ath, . five p.rc.nt (S~) dl.count of
the tax paid I. allow.d.
Th. 15X tax eln..ty non-participation p.nelty I. co.put.d on the total of the tax and Int.r..t a.....ed, and not
paid b.for. January 18, 1996, the flr.t day after the .nd of the tax .ene.ty p.rlod. Thl, non-p.rtlclpatlon
p.nalty I, app.alebla In the .... .anner and In the the la.. tl.. p.rlod a. yoU would appeal the tax and Int.re.t
that has b.en ...e..ed .. Indlcat.d on thl. notlc..
Int.r..t I. cherged b.glnnlng with flr.t dey 0' delinquency, or nln. (9J .onth. and one (I) day fro. tho date of
d.ath, to the date of p.y..nt. T.x.. whiCh b.ca.. dellnqu.nt b.for. January 1, 1982 b.er Intere.t at the ratl of
.Ix (6~) p.rcent p.r annu. calculated at a dally rat. of .000164. All taxe. which b.c... d.llnqu.nt on and aftlr
Januarv I, 1982 will b.ar Int.r..t at a rat. which will vary fro. callndar ye.r to callndar y.ar with that rat.
announc.d by the PA O.part.ent of R.....nu.. The appllcebl. Inter..t rat'l for 1982 through 1997 ar'l
!!!! Inte,..t Rat. D.lly Inter..t FActor !!!! Int.,..t R.t. Dally 'nt.,..t Factor
1982 Z.~ .a00548 1"7 .~ .000247
1983 l.~ .000418 1988'1991 llX .000lOl
1984 11~ .000301 1992 .~ ,000247
1";85 U~ .0003S6 1993-1994 7X .000192
1986 lOX .000271t 1995-1997 .~ .000247
--Inhr..t I. calculat.d a. followll
INTEREST = 8ALANCE OF TAX UNPAID X NUN8ER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. I..ued a't.r the tax beco..s delinquent will reflect an Int.re.t calculation to flfte.n CI51 day.
b.yond the date of the a..e....nt. If pay..nt I. .ade aft.r the Int.r..t co.putatlon date shown on the
Hotlce, additional Int.r..t lU.t b. c.lculet.d.