HomeMy WebLinkAbout96-01047
PETITION FOR PROBATE and GRANT OF LETTERS
011 -,qqf..p-IOLl-l
No.
To: Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
Estate of Jane B. POlI'er
also known as , Deceased
Social Security No. 577-07-3590
The petition of the undersigned respectfully represents that:
Your petitioner is 18 years of age or older and the executor named in the last will of the
above decedent, dated November 17. 1995,
(I,aIC rclc....nll:irtum.llnccl. e.,. nmundllitln, d.:alh nrcxcCulor. etc.)
Decedent was domiciled at dealh in Cumberland County, Pennsylvania, with her last family
or principal residence at 824 Lisburn Road, Camp Hill, PA 17011. Lo""" AII&l 'T"'""P>
(lilt I'('(CI, number amI munkira1i1Y)
Decedent, then 78 years of age, died December 9. 1996, at PA, A.+ ~ OM c..
Except as follows, decedent did not marry, was not divorced and did not have a child born or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa,) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa;) Personal property in County
Value of real estate in Pennsylvania
situated as follows: n/a
$
$
$
$
550,000,00
WHEREFORE, petitioner respectfully request the probate of the last will presented herewith
and the grant of letters testimentary thereon.
(testamentary; IlJministrution c.t.a.; administration d.b.n.c.t.a.)
L
~t
1'"
-'~
r
iii
~--
5772 Stillwell Court
Harrisburg,PA 17112
'v'd "O~i ,''''' '"qwn:)
unr,' ,...'J91:)
O~: Zd aL 310 96,
51",\' " '<1'38
10 ..' . ,,' ")JOOllH
Thi," III 'Ultl~ Ih.11 du: Illltlllll.lll:tll ht'H' ,..;1\t'lll'> (lllltld~ 1111'11.11111111 ,11111IH~1I1,d U"lIl1ll,llt. IlI,k,llh dill) 1II1,,1 \'1111 IIll' .1\
1.1l1,t1lkgl'lf..r Till tlll~:lII.t1 tl'lflll\,1I1' \\1111)(' '"1\\'.11,11,1 H. till "".ill VH.d HI <I11t1, I Hllll' 1111 l'I'1I11.IIWIII IlhllJ..:
WARNING: Ills lIIegnl to dupllcale this copy by photostnt or photograph.
FIT lllllhi.. tl'ltllIl ,tit. S.' illl
tkv,~&7
DEe 1 2 1900
3881028
\l.II"
Nt).
COMMONWEALTH OF PENNSVLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS
CERTIFICATE OF DEATH
Of' DlClDlH1' I'. McUI UIlI
.rANt. 'B.
..,
I'
pOHf'\ACllCtflll'4
,....CI'JII<~CaH"
...."'WhO
~~-,
February
....,...
-,-
I
:;::"'0
.---~---.~ ..:
--..
White
.................
1lI...~_......
'0C&m
....
lP-t.....,..,1UfC*1
.LoNer All n
...,
824 Lisburn Rd A t. 414
MlOlIClDfNtIVlAlH DlCU..cNl'IIDUCROt
u. NUIl0'Df'ClIf
...O"'XX
"
,,..K) .,.............
fol,ANw,swu..........
,.........,.... w.-....
~"lSP<<~'
"'"
IlJ\oIer Allen '!\ro.
.W&.HIAOOMIIISI...CIyI'OM'l....Z.c..I
824 Lisbum Road. Apt. 414
Camp Hill. PA 17011
'"
-
....
....Qm1lvtorl:\nn ---' ".0:;:::::':::"
YOfHl""' HAUl ~.. .....,., ........ 501:...,....
Ppnnsylwm;:\
,..
P r
,
"'ON&AH"'MAlUfOACON"~-
s.e loout
, .
P\.AC1CW'OISPQIrTIOH'~"c..-...,.Cf.....-y
. ""'....
~OCRIOfol'
...-
10 1996
uaHIlHUUKf'l
m 013 340 1.
.
~
~~~
"""CASlAl.'tMf.OtO"'I~""[~'
....~ ,..e1
I~""'" pal".: OINf........~-...........W
I.......~ ......-..............................""'"
,.......""-"
I ClvVII/t O/.nlwvl lit f\&.10')<J1l<./
~ ----r
l:
0lA 1CI P' AI "CCHSlOlANCl CY).
0lA IOP'ASACOGlOA.HCtOf)
'OAI 01 lHJUAY
~o.r_1
tl.....Dl'lH.IUfIY
lIUJAYAl..ofUl' OlSCAlM..,..,lHJIJfrfOCCUf'fllO
WlIWAU1OPI"J'lHl>>IOI ..........OfDUtH
.....,..1 PAIOflIO
COW\Il1OHCI'CAUII 5!l
"',.,.,., -- -
- 0 --~
...0 ...0 - 0 CeMJdtle_____
n
o
o
o P\AClOfINJUflY.A1....... ........-.ttaDry.oIlltt ...
-""""'"
...
_ 0 ~O
IlL-- ____ *
IOCAJIOHr.,t..""'-....
-
.-....-
-cun......f'fI'nICLUI,....-~_rJ~_.,.,....,....,.....poron;ado..->_~_nl
lI........"'~.....__...........I....-r_~ ...., ,.. .., ..................................,......
o
., ~ Q : llAHOCIIO'trnMQ""'IlCUJIII~td>~U\Q....._IAI~lll'-........1
1II.. .........,............ ............ 14...............""'.. ...........''''''''.1.... -.. -...... .............,.........
...DICAl UAMiMlIIICOftOHI"
0....... ...........*' 1II4/eI............... ""....... ...U.MC,,"" 111M 11lftt. ..II.INI,..".INI.......N 'MIMI""'"
...---'...........................................................................................................
11011
,....
lMAHO"""";"
~
1').,1 ,~I/I
...
.
.2/-qtr- /01-/1
0 ~~
- If)
OU)
0)'5 N
l~!~ 0... ') .
. ci
Q!$ lXJ _,;JU
"6." .... ,,~
,_.
ru (l,\ Co) '; ~~
e .~5 CI -:' di
g~) ~ ~.D
a: a: ~E
~8
l1Iltst ~iII lttW W~stmn~nf
nf
.JANE B. POWER
I, JANE B. POWER, a resident of Pennsylvania, Cumberland County, being of
sound mind, memory and understanding, do hereby make, publish and declare that this is my
Last Will and Testament.
FIRST: I revoke all wills and codicils that I have previously made.
SECOND: I am not currently married.
THIRD: As used in this will, the term "specific bequest" refers to all specifically
identified property, both real and personal, that I give to one or more beneficiaries in this
will. The teon "residuary estate" refers to the rest of my property not otherwise specifically
disposed of by this will or in any other manner. The term "residuary bequest" refers to my
residuary estate that I give to one or more beneficiaries in this will.
FOURTH: All personal property I give in this will through a specific or residuary
bequest is given subject to any purchase-money security interest, and all real property I give
in this will through a specific or residuary bequest is given subject to any deed of trust,
mortgage, lien, assessment, or real property tax owed on the property. As used in this will,
"purchase-money security interest" means any debt secured by collateral that was incurred
for the purpose of purchasing that collateral. As used in this will, "non-purchase-money
security interest" means any debt that is secured by collateral but which was not incurred
for the purpose of purchasing that collateral.
FIFTH: When this will states that a beneficiary must survive me for the purpose of
receiving a specific bequest or residuary bequest, he or she must survive me by 5 days.
SIXTH: I leave the following specific requests:
I) To the PUBLIC LIBRARY OF BEDFORD HILLS, NEW YORK, I
bequeath the sum ofS 5,000.00 for their unrestricted use.
2) To DANIELLE NAYLOR of516 Lyndale, Vestal, New York, I bequeath
the sum of$ 1,000.00.
3) To JOSHUA NAYLOR of516 Lyndale, Vestal, New York, 1 bequeath the
sum of$ 1,000,00.
Initials:?: Date: ~
Page 1 of 5
Will of Jane B. Power
4) To VICTORIA PAIGE G1TLlTZ, of 124 Beach Avenue, Mamaronack,
New York, 1 bequeath the sum of$ 1,000.00.
SEVENTH: I hereby give, bequeath and devise all of the rest, residue and remainder
of my property and estate, of whatever nature and wherever situate, to:
(a) to my son, ROBERT C. POWER. Ifmy son, ROBERT C. POWER, should
predecease me, then the rest, residue and remainder of my property and
estate shall be divided and distributed as follows, providing that any
predeceased individual's share shall not pass on to their heirs but will be
divided evenly among the remaining beneficiaries.
(b) forty percent (40%) to JAMES NAYLOR of 516 Lyndale, Vestal, New
York.
(c) twenty percent (20%) to DAN1ELLE NAYLOR of 516 Lyndale, Vestal,
New York.
(d) twenty percent (20%) to JOSHUA NAYLOR of 516 Lyndale, Vestal, New
York.
(e) twenty percent (20%) to VICTORIA PAIGE GITLlTZ of 124 Beach
Avenue, Mamaronack, New York.
EIGHTH: Any specific bequest or residuary bequest made in this will to two or
more beneficiaries shall be shared equally among them, unless unequal shares are specifically
indicated.
NINTH: I name my son, ROBERT C. POWER, as my personal representative
(executor), to serve without bond. Ifmy executor can not serve for any reason, I name
JAMES NAYLOR, of516 Lyndale, Vestal, New York, as my personal representative
(executor), to serve withollt bond.
TENTH: I direct my personal representative to take all actions legally permissible
to have the probate of my will done as simply and as free of court supervision as possible
under the laws of the state having jurisdiction over this will.
ELEVENTH: I hereby grant to my personal representative the following powers,
to be exercised as he or she deems to be in the best interests of my estate:
I) To retain property without liability for loss or depreciation resulting from
sllch retention.
2) To dispose of property by public or private sale, or exchange, or otherwise,
and receive and administer the proceeds as a part of my estate.
3) To vote stock, to exercise any option or privilege to convert bonds. notes,
Initials: *; Date: -11./!:!.
Page 2 of 5
Will of Jane n. Power
stocks or other securities belonging to my eslate inlo other bonds, notes,
stocks or other securities, and to exercise all other rights and privileges of
a person owning similar property.
") To lease any real property tl,atmay at any time limn part of 111)' estate.
5) To abandon. adjust, arbitrate, compromise, sue on or delend and otherwise
deal wilh and seule claims in favor of or against lilY eslale.
6) To continue or participate in any business which is a part of my estate, and
to elleet incorporation, dissolution or other change in the lonn of
organization of the business.
7) To do all othcr acts which in his or her judgment may be necessary or
appropriate for the proper and advantageous management, investll1entand
distribution ofm)' estate.
The foreguiug powers, authority and discretion granted to lilY personal represenHltive
arl' intl'l1dcd to be in addition to the powers, authorily and discretion vested in him or her
by uperation onaw by virtue of his or her onice, and lIIay be l'xercised as ofienas is deemcd
necessary ur advisable, without application tu or approvlll by an)' cuurt in any jurisdiction.
TWELFTH: Except for purchase-money scwrity interests un personal property
passed in tbis will, and deeds of trust, mortgages, liens, taxes and assessmcnts on rcal
property passed in this will, I instruct my personal reprcscntative to pay all dcbts and
expenses, including non-purchase-ll1oney secured debts on personal property, oIVed by my
cst ate as provided for by the laws of Pennsylvania
TIIIRTEENTlI: I instruct lilY personal representative to pay all estate and
inheritancc la:,cs assessed lIgainst property in m)' cstate or lIgainst my beneticiaries as
provided for by the laws of1'l~nnsylvania.
FOURTEENTII: I instnlctmy personal rl'prl'scnllltive to have my body l'remated.
\lith lilY ashes 1,1 be placl'd in the family columbariull1 space. Funeral serviccs aH' tn he held
:lIlhe C1IRlST CIIURCH in Bronxville, NY.
I, MNE B. POWER the testatrix. sign my name 10 th!:; instl'lnncnt, Ihis __......LJ.._ day
Of November. 1995. I hereby declare that 1 sign alld execute this instrument as my last will,
thai I sigll it \\ illingly, and Ihat I execute il as my frel~ and \'(llulllary :Il'l for thc purposes
l:lel..:in cspressed. I dechlre that 1 U1n of the age of majority (lr ot!lerwisL' legally empowered
to make a will. and under nu cunstraint or undue inl1ul'nce.
_h_ _~~.. ~ =P tM.JI '4-_
V (Sigllcd)
initials: e-L: Dale: l!f-1--
Page :\ of 5
. . 1 I
.~
~
lS
~~ ~ If
C'~
m c; CI -.-
~p !'J.O.
n ~a.
b.i" ..... "'
~ ~ 9.9
gv' ~=n.
: 9 "'0 O'
N :.,<D
:oc: ClIO .'
)>~ (iI
0 -
~
~
[J
Q.
Z
<( t R
~~~gg
<( ~ : ~ ;
:t .. w .. -
W \l ....
1 Z It W to>
..J IE 0( ~ ~
D Z D -
:I S lD X !:
<( ~ ~
a
z
~
4"." . f'
,
INRE:
IN TilE COURT OF COMMON PLEAS OF CUl\1BERLAND COUNTY.
C0l\1l\10NWEALTII OF PENNSYLVANIA
ESTATE OF
JANE B. POWER.
DECEASED
ORPHANS' COURT DIVISION
No. 01047 OF 1996
FAMILY AGREEMENT
Filed on Behalf of:
Robert C. power. Executor of Estate of Jane
B. power, Deceased
Counsel of Record for this Party:
RANDALL L, HARTMAN. ESQUIRE
P A 101# 68732
Randall L. Hartman, PC
438 Market Street
Lemoyne, PA 17043
(717) 761-8490
0"'-')
~ ~-
'_'::
'.;
~,
I
.:....
-'
_~~ ~J
, ',\
.
. ,
2. Wniver nnd HeJense. Robcrt C. Powcr:
a. spccifically waivcs the rcquiremcntthatthc Executor file an Account
with the Orphans' Court Division, C01ll1 ofConnllon Pleas of Cumberland County;
b. hcreby accepts and approves the final distribution to Robert C. Power,
and agrees to refund to the Executor of the Estate any amounts which may be necessary in the future,
to discharge any liabilities of the Estate which arose before the date hereof, which are properly
chargeable against and payable out of the assets of the Estate compromising the distribution set forth
in the account (such as additional expenses of administration, death or income taxes), and of which
the undersigned may hereafter receive notice;
c. hereby remises, releases, and discharges the Executor and the Estate.
individually, and collectively, of and from all manner of act, suits. claims, accounts, accountings.
debts, dues, and demands whatsoever for or by reason thereof in connection with the administration
of the Estate.
3. l\Tisccllnneons.
a. Robert C. Power acknowledges Ihat this agreement shall be indexed
and recorded in the Estate proceedings and the terms hereof shall be binding upon their respective
heirs, successors, administrators, and assigns.
b. This agreement shall be governed by and construed in accordance with
the laws of the Commonwealth of Pennsylvania.
c. Robert C. Powcr agrees to execute such other or additional documents
as may be necessary to effectuate the agrcements set forth herein.
d. This Rclease may be executed in separate counterparts and when duly
executed by all parties hereto, shall constitule a single agreement binding upon all such parties.
IN WITNESS WHEREOF, the parties hereto have placed their hands and seals as of the day
and year above first written.
~~....,....-M1lX;,~_
~ of)
" . rf-~01 ()-t,~'-V\
'--" obert C, Power, as
Executor of the Estate of
Jane B. Power, Deceased
(Z-t~~
\,Jtobert C. Power, individually as
Beneficiary of the Estate of Jane B. Power
WITNESS:
)}t "----~.....-MJ~D.-
!
3
\
"
RANDALL L, HARTMAN
730 Ashlicld Drivc
FlIyc\tcvillc, NC 28311
Randall L \torlman, Esq.
Phone ('lIU) 4HH.9023
1'., (')lU) (,)U.70(,2
c.mo,l: RI.lIARTMAN'liprodigy.neI
March 20, 1998
REGISTER OF WILLS
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE: ESTATE OF JANE B, POWER, DECEASED
NO, 01047 OF 1996
Dear Sir or Madam:
Enclosed for filing in your office is a check in the amount of $2,034,33 for the final
payment of the Inheritance Tax on the above estate. I have also enclosed a recent fax
of the Inheritance Tax Liability form.
Please notify me if any additional tax is due,
Thank you for your assistance in this matter,
Sincerely,
~~
- - -...,.
,', ,-.
....,~. j
~j :
Randall L. Hartman
RLH/i
. .
,.
enclosures
!
1-21-1996 1,29A1.t
FRO.' N I CI-o..AS-FCFEt.1Ar~ 71 723GGG02
P.l
-.:au 011 INDIVIIlUAL TAX!S
l~JTAMCr TAl DIVIIION
1IIP1. '''''1
HARlIIIUIG, '1 111.....01
CONHONNIALTH 0' PENNIYLVANIA
DIPARTHENT OF REVENUI
IIIHEJUTAIf(;I TAX
JlIJNHZHG NOTICE
ATTHI POST AIIIIIMENT REVIEW UMIT
'*'
....u...., tU.'"
PHONI (717) 7"-6505 i
TDDI (717) 772-2252 (HIARIHG IIMPAIRED ONLY)
NOTICE DATE OZ-09-98
RANDALL L HOUTMAN ESQ
438 MARKET ST
LEMOYNE PA 17043
ESTATE OF
POWER JANE I B
FILE NO/SSN 21 96-1047
COUNTY CUMBERLAND
DATE OF ASSESSMENT
ACN
01-14-97
101
,
OUR RECORDS INDICATE A DELINQUENT INHERITANCE
TAX LIABILITY FOR THE ABOVE ESTATE. OUTLINED BELOW IS A
SUMMARY OF OUR RECORDS. ADDITIONAL INTEREST IS CALCULATED
AND INCLUDED IN THE BALANCE TO FIFTEEN (15) DAYS FROM THE
DATE OF THIS NOTICE.
TAX
INlEREST
CREDIT
BALANCE
38,789.09
80.48
36,849.64
2,D19,93
ADDITIONAL INTEREST- ADD
.48 PER DAY FROM 02-24-98'
TD AVOID ADDITIONAL COSTS AND INTEREST, THE
ABDVE AMOUNT DUE MUST BE PAID WITHIN 15 DAYS FROM THE DATE
OF THIS NOTICE, PLEASE DETACH AND RETURN THE LOWER PORlION ~ITH
YOUR PAYMENT TO THE REGISTER OF WILLS OF THE COUNTY INDICATEO.
MAKE CHECK OR MONEY DRDER PAYABLE TO 'REGISTER OF WILLS, AGENT'.
IF THE ABOVE BALANCE DUE HAS BEEN PAID RECENTLY,
PLEASE DISREGARD THIS NOTICE,
- - - - - - - - - - - - - - - - -
- - - - - - - - - - - -
PLEASE RETURN THIS PORTION WITH YOUR PAYMENT TO
THE REGISTER OF WILLS LISTED BELOW
ESTATE OF
POWER JANE B
FILE NO/SSN 21 96-1041
COUNTY CUMBERLAND
DATE OF ASSESSMENT 07-14-97
ACN IDl
REGISTER OF WILLS
CUMBERLAND CO COURTtHOUSE
CARLISLE. PA 17013:
"
.
; (
, .
.
i)
II
\.
, ,
,-
- ~
- i
.
-
-
~!:a
;oN
'C U
QZ
:5! cr
~-
&::=
-= t
~~
=> ...
~~
\
. ,
.'
.. .... . , .~ .
~
III
::2
o
.I:
1:
::2
CIlO~
..lU~
..lC::2
S; C C",.,
~ ::2C1l_
r-O~=
Ou~1"-
C....-:
CIl:]-=<":
~ = 1: lloo :
E-"C::2~:
CIl"O.!!=
;-:; .l:e U .!!l -:
"wi a.- i: -=
~=c=~
CIl:UOU...=
--
l'I
01
rl
j'!
0/'
rl
..
o
I'"
..
00
~
. :t"
.' ..
,
I ~'
i , .'
t' ,
.
)
.. ,
~" l I
)0
'.
"
."
.j
. .
,
~. .:. . .
.. ..' ~. ,"~'
.
.
.'
1.~"
1
I'
".'
~
.,
__I -~
-.-_.--.7"'-..........)1. ~ - ,-:_.
r--- .
R[\,.1.500[h IM"1
~,'~.9~
,......., ".
. ...-
COM~ON""'[Al'~ CF P".NS"lVANIA
tIP",U"'f"'" 0' J(~'[NU[
CHt :f,n.:1
HAUIUURG. ,,, 171;1.0001
OICIOl~~ ~~A;. "..~ :;~lIN~1 .
SOCial '1C1,..111' "'",YIU CAt( Ct ~ all'4
""-01- ~~"" 1t..{3. '1'-
II&",'C"I,I\.I.,. ":'1''::.U '"&''11.,,''.1.''' ."C"";~.I.", .,,\;
...
-
..:!!'"
uo:"
.....u
::""
uo:~
SO>
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
fOR OATIS Of DEATH AmR '2/31/91 CHECK HIRE
If A SPOUSAL
POVERTY CREDIT IS CLAIMED 0
! filE NUMBER
! "7-\
(o'{7
NUMBER
-
z
...
..
...
u
...
..
B
~ ,. Originol R,lu,n
o 2. SI.l~pl.met'l'ol R.!vrn
[J 3.
R.moind.r R"utn
(for dOl" of d,olh prior 10 12. t 3.821
Federal ellol. Tax R.tvrn Required
o A, limited EllOl'
05.
.-
"'z
......
0:"
o:z
S~
CJ 40. Fulur. Inll,elt Compromilf
tfor do'" 01 death oll,r 12.12.821
CJ 6. Decedenl O:,d Tt,'OI. U 7. O.ted.tll Moinlo;n.d 0 livinglrull
(r..lloch cer:y of Willi (Alloch copy 01 Trul'l
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INr-ORMATION SHOULD BE DIRECTED TO.
I hI> \ \ \ cc~'~~t~ "'~t~l:l~ :;~:t-t.t <; ~ .
~\\ L. ~~ "'^"'" . ~ ."" I \ "0 VV'-~ \
'''''''0'' ".111 v h€ IN\ ~,r ~. I? i}-(?
'7t') "? (,1-';3'\ ~O . .>
_8. Tolol Number of Soft D'POlil Boa"
'"
,. ~ ;J:~
..1.1
z
"
;:
:3
::>
-
0:
..
u
...
0:
1. R..I ,"C'. IS,h.dul. 1.1 ( 11
2. 5,.,11 e,d Be,dl (S,h.dul. BI ( 21
3. Clol,ly Held Slock/POMnt,.hip Inl,t"l ISchedule q 13 )
t. MCrlSc;u c'Id NoI.1 Re"i"ob1e tSc~edo.l" 01 I .t. }
S. COlh, Bo~.. Depesil' & MilC,lIo""OUI Penonol Preperty ( 5 )
IS,h.d/. E}
b. Join'ly 0"''''0 ?to;:eny (Schedule F) (6)
7, irel'l"'" {Sclo.edule G) (Schedule l) (7)
e TClol Glcn Aue" (!Dlolti"" 1.7)
9. hl'll/ol E.p,I'''''', Admi"iurcti..., CCI", 1I,II(,1Ionlol,;1 I Q)
Elj:,.ael tSc~edute HI
1'0. Deb'l. /.'.0";=5' licbilities. liens (St".cd, I) (10)
: 11. TC10l De:oic;ol".1 (!o!ollinu 9 & 101
I
: 12. Net Valli' ol Elle!' (line B minUllit'l. 111
i 13. Che.;'.!;!. .,d Go,"'m..,ol B.qulIll IS,h.dul. JI
114.. Nel 'Jollolt Sl.Ibiect 10 Tax (line \2 minus line 13)
15, Spousel T,el'l""1 (for dOles of dlalh oher 6.30.Ql)
Su \nWuClions for Applicable P"cenlog' on Rev.,se 115)
Side Ilnd\olce vol"15 ftom Sch.dul. K or Schedule M.)
1'6. Amount of Li'l' 14 loxobl. 01 6% ral, (\6)
, (Include volllu from Sch,dul, K or Sch,d.:l, M.)
17. Amount of Lint 14 IOkobl, 01 15% rOlt (17)
(Include \'0110111 from Sehedul. K or Schedule M.)
18. Principol lOl dUI (Add lOll. from lin" 15. 16 ond 17.)
19. Cr.dil' Spousal Pov.r'y Credil Prior Payml!";1I
+ +
Oi,cour,1
1't3"1.'-\~ _
In'etell
Z:Z..1,z.1t{.'L..'{
,-V7, 'Z..ot{ .~(..
1
.J
., .
1'00, 1\0 , '? I
U~S-~ I'V~'!""O
1
B I 2-0'/, ~Z-.
(B I
G.3~ '1S4.'\B
(
:5 .<nhl Ul
(111 '0, ='l'S2-
(12) hl.!G.Cl8't .'l~
.
(13) S".OOu, <.) D
I") c.~ \. C\ 'O~, q'i3
X._=
X .06 = 3 ~,~ 3.'l.o'1
x .15 = '-15"0 . ..,.J
(1BI 55, em. .0,\
,
(191 It " ~c\.'1 ~
(201
12'1 5lo.f::ltj~,G.t.ol_
121A)
(21B)
z
..
;:
..
-
::>
..
'"
"
U
K
..
-
20. Ulill. 19 is 9rlo'I' Ikon lint lB. ."I,r 1M' differellC. 0" li". 20. This i. 1M. OVERPAYMENT.
a=
Ch~k here il y.ou are requesting 0 reFund 01 your overpayment.
21. Uli", 18 119,eoler Ihan lint 19. enl,r I~e difference on lint 21. This illh, TAX DUE.
A. Enl.r th. inter. II on Ih. belonce due on lint 21A.
B. En',r Ih, totel of lin, 2\ ond 21A on lint 2\B. This Illh. BALANCE DUE.
Mak. ChICle Poyabl. tal R.gl.t., al Will.. Ag.nt
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -0(,-0(
Under p.nolli'l of p,rjury, I declar. Iholl ho.... uemined Ihil r.turn, including accompanying Ichedul'l and Itolemenll. end 10 the b.lt of my knowledge end belief.
il' u., correct end camplel', I declor. 1hot 011 reol .'101. ho. been repartea ollrue mor\'1 \lelu.. D.clarotion af preporer other Ihon Ih, penonol r.pr...nloti.... II
0.. on 011 information Of- hich preparer hOI ony knowl.dge.
!l'~ tu 0' ',!!l~'U' _~~ If fOI fl41NC; IUUIN AOOlfU I
t>'jl L,/' ".'L-- S77'l- St. I,,,JPII ('0111.
A1u (Of" JAlllOf" to.al. .nn NlA11'o'l aOOIU!l
.....- Lf ~ B v\AM. V-A -,;: -\- t...~-\-
lEV. U03 IX + 1'.'61
~
COMMONWEALTH O. rlNNSYlYANIA
INHUITANCI TAX lUUlN
IlSIDENT DtcEDENT
ESTATE OF
~t.l~ 1:>. <ac.U~ r
SCHEDULE B
STOCKS AND BONDS
~\~<o -IO~1
FILE NUMBER
2-\9.b- (o'i7
(All prop.rly lolntly.own.d with RighI 01 Survlvorahlp mUll b. dllclo..d on Sch.dul. F,)
ITEM
NUMBER
1.
2..
A"",e..neAM.. E.'i\./''''j:.~
f\w.~'c:JtooM,.. i~lV~~
VALUE AT DATE
OF DEATH
DESCRIPTION
~~C\Q.~~ ~ w...J\.......l. F.>N")
\-\-"j"'- '(\~\..~\"",f~.(!~\- w..&~
I S'e,UB.O'!.
~l{, b'!:.Co.'l.Y
s t...?-i,2.1l\,'1.1
TOTAL (AI.o .nl.r on lin. 2, R.co ilulolion)
(II more spoce is n..ded, insert additional shilts or same sill.J
UY,\SDlU.IH7)
..
COMMONWlAlTH O' 'lNN!iYlVAHIA
INHUItANCI TAX .nUIN
IISIDINT DICIDIHT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
PI.all Print or T .
FILE NUMBER
'2-\ qlo -, 0'17
ESTATE OF
~tJ(' ~. ~pv)~..
(All prop.rty lolntly.own.d with th. Righi 0' Survlvonhlp mUlt b. dlulol.d on Sch.dul. F1
ITEM
NUMBER
\.
t..
3.
~.
5'.
6,
7.
8
'\.
10.
II,
DESCRIPTION
VALUE AT
DATE OF DEATH
g~I~7,>.c"t
G I S'lS':1..S'
5"", S~5'~r..
C,S"177D,Q1
!;&;. I OC("!.. '503.
(0,,,\00,(:)0
z.,'iS"l-S-'~1
1,000,0.:1
\\, 'fhQ. 0 u
SBS': 0 .:>
z.. C.3~, 0 Il
~\\\L ~o..v-.~ e...\...~~,..:.~
fNc... ~\:.. ~,,\~c..S
rillt. ~'f:.... teA,,~C,'~-f'
~t.>.,s'JoJo..v.."'\" rv.1. ~ ~'<.
r\o..l'f',~ Sc..\JllN"S .
:D>S ~e.A..~-f"- IN \l"",,,S ,t
I<e ~.,l~ ~~/beifc)'> A-...
~w:b\...\-<... ltt<({P ~\\O-.
-Se~t,\r~ - C'~".. Q. ff/q,'.......'
t\<Al,oJ~
'F.J,.d..,~ :, l.\,t).J\~~~~e.<<e"-\5
TOTAL IAI.o enler on line 5, ReeD i1ulolian) S ;... 7 04,<?'(P
("noth odditionol 8\0\- )( 11- I~"" if mo'. 'pace h Il..d.d_,
IItlV,Ul0 EX. 1'.17)
,.
COMMONWEALTH O' PENN\YLVANIA
INHIIITANCI TAX InUIN
!ISIDINT DICIDINT
SCHEDULE G
TRANSFERS
PLEASE PRINT OR TYPE
FILE NUMBER
ESTATE OF
--~oM.lt.. t>.\6vJ€R
c9.. \ q C, - I O~
THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES
i \
I.
I I
1\
. ,
i
llEM DESCRIPTION OF PROPERTV TOTAL VALUE OECD. DOLLAR VALUE
EXCLUSION '~T OF DECEDENT'S
NUMBER 'tlclud. nom. 01 Ih.',on.I.,.., Ih.i, ,.Iotion,hip to d.tla.nf, dol. 0' "on."', OF ASSET INTEREST
\. ~M~("\~ E:'f~~ nA tt33,'li'f.S'i /ur) S~I~Z.~ ,:S'Z-
'}..., Af'l..lZr~ '-y:(/'€S.'::. I\rJrJU~~ _f,'l.t'9.. ~~,~~Z I.r-J 5~, ,"SO .~1
3, fA~l'I.coN\ t~~t('c;.~ f\A>>Ju,*\\ - 8of<~ Y1-, \~~~~ \o-f t/2. ,I S'~, 'lfl
:
I
I
\
\
!
i
\ i
I
I
!
\
i
i
I
\
I
I
i
I
I
I
,
TOTAL 1A1Io .nl., on lin. 7, R.eopllulolion) S IBo. -f/o,'3.1
", mort .poe. i. n..d.d. in..rl oddjtionol.....I. ol.om. .in,)
'l"IJlIlI.(P.1I1
.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Plea.. Print or Type
FILE NUMBER
;2.\,\(0 - (00.{
COMMONWEAltH O' PENN$Yl......NI...
INHUlt",NCE t...lC lEtulH
lUIDENt DECEDENt
ESTATE OF ~-
~o.M.~ 'b.
ITEM
NUMBER
A,
1.
8,
ifo I....H r
DESCRIPTION
AMOUNT
Funeral EMpens..: _ \ 1
~\\...e\fo'\.tI'\ 't.. 'r"'..... e.r-r.. \--oIMe
t\...vrt.l.. ( RO\lol~,.JL.J"'~___
seI'II,C,(.: 7
',s;"B8,1l"
1 s,-/ ' o>-J
Admlnl.tratlve Ca.t..
1.
Penonal Representati...e Commissions
Sociol Securily Number 01 Perlonol Representotiv.:
Year Commissions paid
2.
Allorney Fees
;'I-r~, <) 0
3.
Family Exomption
Claimant
Addre.. 01 Claimant at de"donl" d.olh
Slreot Addre..
Relationship
C;ly State Zip Code
4. Probate Foes
C, Mlscellon.ou. Exp.n....
1. y\aJ~\ltING
2. \-\ov~~\~ H~.R.W.e!;'
3. ~frtO"l~>
4.
5.
6.
7,
B.
L\-ID' /10
\(.~ ,~c)
~Z.\.\1-
",15". oj)
TOTAL (Also enler on line 9, Recapitulation)
S '017...0 ,~1--
(II mall spa co Is n..d.d. In.ert additional .h.... 01 .om. sill,)
; !
! i
; ,
! !
,
I
,
i
I
,/
I
,
IIV.UIJI.. (2.111
,.
CO_ON"""",," 01 'tNNIYl~"NI"
IHHIIIIAHCI TUlnUIH
IUIDIHTDIClDIHT
SCHEDULE J
BENEFICIARIES
ESTATE OF
~~"- ,&, ~u.ier
ITEM
NUMBER
2..
FILE NUMBER
'2.tC\~ - 1E>'\7
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
I.
A. Taxablo BoquollS:
\::)ll~'.\\ e N...:1\D r
S'(4! l-~~\'l1>,., vt'~-\-..I.\-JY "~es-o
so~"- fJ~lo"
SI(p ~~~(.~. V~SO~\ ~ 1~'B~
I/,c.-\-ot,..... r"''Se G.i-I:-\'L-
,..If ~~o.c'- "-Je,. W\'I.,,^lV C'>\"C,,",-,f.J,
t oS"t{~
3.
tf. ~~o.r-\-~, ~c:>u)~.-
5"17z.. S-\..\\\l.l~,\ (o.,)A ~t.~\.~1't. ~A _ I
J SON
\ 1 \1'3-
ITEM
NUMBER
1.
.
~o;:. f b\.\o..l"~
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charilable and Governmental Bequtsh:
D~-Gll-.Q \Jr,\\.. ~J~\\II.. L~ro..r'1
,-<.:, W\~I~ 'S.+_~\ i!lecll~~ ~\,~~~ \O.~,,:c:)7
i:l S. 000, 0) ~
,
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Aha .nl.r an Iin. 13, Recapitulation)
S ~OOO. Ou
(If mOrt Ipace fa n..d.d, In..,, addltionallh"ll of lam. .In)
'-~ .".,.....,,'.;,~,:,.' "~'~' , ..-'.'...,
\.
/,'.r:,./..' t/ ~I
.. i..-,.,
BUREAU OF INDIVIDUAL TAXES
IHH[AtfAHCE fAll DIVISION
DEP'. :80.01
HARRISBURC, PI. 111:1-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NDTlCE DF INIIERlTANCE TAX
APPRAISEMENT, ALLDWANCE DR DISALLDWANCE
OF DEDUCTIONS AND ASSESSMEHT DF TAX
RANDALL L HOUTMAN ESQ
438 MARKET ST
LEMOYNE PA 17043
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
07-21-97
POWER
12-09-96
21 96-1047
CUMBERLAND
101
A.aunt Re.lttad
'I
(:,
*'
.".\1., I. 1I. "..."
JANE
B
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:iS'4i-Eif"AFP--ioj-:97j--iioricniFufNHEifiTAN-cE-TAx-iiFiPRA-isEi.fENT",--,U,rciwAifcE-iiFi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF POWER JANE 8 FILE NO. 21 96-1047 ACN 101 DATE 07-21-97
If an assessment was issued previously, lines 14, IS and'or 16, 17 and 18 will
reflect figures that include the total of Ahh returns assessed to date.
ASSESSMENT OF TAX:
IS. A.aunt of Line 14 at Spou.al rat. (15)
16. A.aunt of line 14 taxabl. .t Lin..I/CI... A rat. (16)
17. A.ount of line 14 taxable at Collat.raI/CI... Brat. (17)
18. Principal rax Du.
TAX CREDITS:
PAVHENT
DATE
03-17-97
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.d Est.t. (Soh.dul. A) 11)
2, Stooks ond Bonds (Soh.dul. BI (2)
3. Closely Held stock/Partnership Int.r..t (Schedule C) (3)
4. Hartg.gal/Not.. Receivable (Schedule OJ (4)
5. Cash/Sank Deposits/Hi.c. Person.l Prop.rt~ (Schedul. E) (5)
6. Jointly Owned Proparty (Schedule F) (6)
7. Tranafars ISchadula G) (7)
8. Tot.l Auat.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funarel Expense./Ad.. Co.tI/Hisc. Expan.a. ISchadule Hl (9)
10, D.bts/Hortg.g. Ll.blI1tl.s/Ll.ns (Soh.dul. II (10)
11. Total Daductiona
12. Nat Value of Tax Raturn
13. Charitable/Govern.antal Bequasts (Schedule J)
14. Nat Valua of Eat.ta Subjact to T.x
NOTE:
RECEIPT
NUHBER
AA185270
DISCDUNT (.)
INTEREST/PEN PAID (-)
.00
PAYMENT MUST BE MADE BY 09-10-97_.
) CHANGED
.00
227,274,27
.00
.00
247.204.86
.00
180.710.37
101
8,204,52
.00
(11)
ll21
llS)
ll41
,00 X ,00.
638.984.98 X .06.
3.000.00 X ,15.
llB)
AHDUNT PAID
36.849,64
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INDICATED. SEE REVERSE
FDR CALCULATIDN DF ADDITIONAL INTEREST.
NOTE: To in sur. proper
credit to your account,
sub..i t the upper portion
of thia for. with your
talC pa~llent.
655,189,50
A.,n4 ,,?
646,984,90
5.000.00
641,984,98
.00
38.339.09
450,00
38.789,09
36,849,64
1,939.45
,00
1.939.45
( IF TOTAL DUE IS LESS TNAN II, NO PAVHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, VDU HAV BE DUE
A REFUND. SEE REVERSE SIDE DF THIS FDRH FDR INSTRUCTIONS,)
'.-
<~(~
RESERVAfJDHI E.tat.. 0' dlcldant. dyIng on or bafor. Dle.aba, 12, 198Z .. If any future Int.r..t In thl I.tat. I. tran,farrad
In po.....lon Dr .nJoy..nt to Cia.. B (collet,r,.) blnefleA.r!.. of thl dacldant .'t.r thl Ixplratlon of any ..t.ta for
11'. or for ya.r., thl Co..anw..lth hlr.by Ixpr.,.ly ra..rv.. thl right to appral.. and ...... tran,'.r Inherltancl Ta.I'
at the lawful CI... a (coll.t.ral) rat. on any ,uch future Int.r..t.
PURPOSE Of
NOTICEI
To fulfill thl requlr...nt. of Slctlon 2140 of the Inheritance and E,t.t. Tax Act, Act 21 of 1995. (72 P.S.
Section 9140).
PAYHENT~
Detach the top portion of thl. Hotlea end lubalt with your ply..nt to thl Algl.t.r of Will. printed on thl r.v.r.. .Ida.
"Ha'" chick or aoney ord.r payabh tOI REGISTER OF MILLS, AGENT
REfUND C tAl I
, r.fund of . tax credit, which wa. not raqualted on tha Tax Raturn, aay b. r.qu.lt.d by coapl.tlng an -ApplJcatlon
for R.fund of Pennlylvanla Inh.rltanc. and Eltata Tax. IREY-1515). AppllcatJonl ar. .vallabla at the Dfflc.
of the R.gllt.r of Willi, any of the Z3 Rlvlnu. Olltrlct OffICI., or by callJng the IPaclal Z4-hour
an.warlna ..rvlc. nuabar. for for.1 ordering: In Pannlylvanl. 1-800-562.2050, outllde P.nnlylvanla end
wIthin local Harrl.burg ara. (717) 787-8094, TDOI (717) 772-2252 (Haarlng lapalrad Only).
OBJECTIONS: Any party In Intara.t not latl.flad with thl appralll..nt, allowanc. or dllallowanc. of d.ductlon., or all.II..nt
of tax (Including dllcount Dr Jnt.r..t) al .hown on thll Notlc. ~It ObJ.ct within Ilxty (60) days of racalpt of
thll Notice by:
--wrItten prot..t to the PA O.part..nt of Rlvlnu., 80ard of Appeal., D.pt. 211021, Harrllburg, PA 17121-1021, OR
--alectlon to have the ..ttar d.t.ralned at BUdlt of the account of the p.rlonal reprelantatlva, OR
--.pp..l to the Orphan.' Court.
ADtUN
ISTRAlIVE
CORRtCTIONS:
Factual .rror. dllcovar.d on thl. alllll..nt lhould b. .ddr....d In writing to: PA D.part..nt of Rlvanue,
Bur.au of Individual Taxe., ATTN: POlt A.I.II.ant Rlvl.w Unlt, D.pt. 210601, Harrl.burg, PA 17111-0601
Phone (717) 717-6505. 5.. pagl 5 of the bookllt -In.tructlonl for Inherltanca Tax R.turn for. R.IJdant
Decadent. (REY-1501) for an .xplanatlon of ~lnlltr.tlv.lY corractabl. .rror..
DISCOUNT:
If eny tax due I. plld within thr.. (5) cal.ndar aonthl aft.r the d.c.d.ntt. d.ath, a flv. p.rcent (5X) dllcount of
tha tax paid I. allowld.
PENAL TV:
The 15% tax aan..ty non-particIpation penalty II coaputed on the total of the tax and Int.r..t ......ad, and not
paid b.for. Janu.ry II, 1996, tha flr.t day aft.r the .nd of the t.x aana.ty perIod. Thl. non-p.rtlclpatlon
pen.lty 11 app.alabl. In the .... .8lVNlr and In the the I... tI.. p.rlod as you would appa.l the tax and Int.ra.t
that hi. bean ....I..d a. Indlclt.d on thl. notlc..
INTEREST:
Int.r..t I. ch.rged b.glnnlng with flr.t d.y of d.llnqu.ncy, or nine (9) aonth. and one (1) day fr~ the data of
de.th, to the data of payaent. Tax.. which bee... d.llnquent bafor. January I, 198Z b.ar lnt.r..t at the rata of
.Ix (6%) perc.nt p.r ~ calcul.tad at a dally rat. of .000164. All t.x.. which b.c... d.llnquent on and .ft.r
January I, 191Z will b.ar Int.r..t at a rat. which will vary fro. calendar y.ar to calend.r y.ar with that rata
announced by the PA Dapart..nt of R.v.nu.. Th. appllCabla Int.r..t rat.. for 1912 through 1997 .r.:
~ Int.,...t Rata Dally Int.,...t Factor !!!! Inter..t Rat. Dally Int.,...t Factor
1912 ZOX .000541 1911 'X .000247
1915 16:C .000UI 1911-1991 IU .ooonl
I... \IX .000501 l"Z 'X .000247
1.15 13X .000556 1995-1994 7X .00019Z
\916 lOX .000274 1995-1997 'X .000Z41
"Intaralt I. calculat.d .. followl1
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
--Any Notlca 1.lued .,tar tha tlx b.c~.1 dallnquent will ,.aflact an Inta,...t calculation to flftaan liS) days
beyond the data of the al......nt. If p.r-ant I. .ad. aftar tha Int.r..t cD~tatlDn data .hown on the
Notlca, additional Int.,.a.t au.t b. c.lcul.tacl.
;:! f'/II-,{
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
Buvr'u Di. INDIVIDUAL TAKES
IHIlEPllAHC[ lAX DIVISION
DEPr. UObll1
HARRISBURC, PA 1111e-0601
RANDALL L HOUTMAN ESQ
438 MARKET ST
LEMOYNE PA 17043
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-12-98
POWER
12-09-96
21 96-1047
CUMBERLAND
101
Aaount Ranltt.d
,*'
",.IUIII au 1"-"1
JANE
B
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, lubnlt the upper portion of this for_ with your tax paynent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
R-Ev=isi/j-Ex--AFP--ioi/=97i------.-.-iN-HERI-fANc-E-riii-RifcORO--Aoj-usriiENr--..-----------------------------
ESTATE OF POWER
JANE
B FILE NO. 21 96-1047
ADJUSTHENT BASED DN:
VALUE OF ESTATE:
1. R..I Est.t. (Schedule A)
2. Stocks and Bonds (Schedule e)
3. Closely Held stock/Partnership Int.r..t (Schedule C)
4. Hartg.gas/Nota. Receivable ISchedule DJ
S. Cash/Sank Deposits/Hise. Parsonal Property (Schedule E)
6. Jointly Owned Property (Schedule FJ
7. Transfars (Schedule GJ
8. Tot.l Als.t.
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expan.a./Adnlnlstrativa Costs/
HJscallanaous Expansas ISchadula HI
Dabts/Hortg.ga Liabilitias/Lians ISchadula II
Total Daductions
Hat Valua of Tax R.turn
Charitabl./Gov.rna.ntal B.quasts; Non..l.ct.d 9113 Trusts
H.t Value of Estat. Subj.ct to Tax
PROTEST BOARD DECISION
10.
11,
12,
13,
14.
TAX:
IS. Aaount of Lin. 14 at Spousal rata
16. Aaount of line 14 taxabla at Lin.al/Class A rat.
17. Aaount of Lin. 14 taxable at Collateral/Class Brat.
18. Principal Tax Du.
TAX CREDITS:
PAVHENT
DATE
(9)
110)
1151
116)
1l7)
RECEIPT
NUHBER
DISCDUNT (-)
INTEREST/PEN PAID I-I
03-17-97
AA185270
.00
ACN 101
III
12)
(3)
(4)
IS)
16)
17)
.00
227,274.27
.00
.00
247,204.86
.00
180.710.37
181
8.204.52
.00
1111
1121
1131
114)
I Sch.dulo J)
.OOK.OO=
638 , 984.98 K. 06 =
3,OOO.00K.15=
I1S)
AHDUNT PAID
36,849,64
INTEREST IS CHARGED THROUGH 02-27-98
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
DATE 02-12-98
655,189.50
8,204.52
646,984.90
5,000.00
641. 984.98
.00
38 .339 .10
450.00
38.789.09
36 849.64
1 939.45
81.92
2.021.37
. IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TDTAL DUE IS LESS THAN '1, ND PAVHENT IS REQUIRED.
FDR CALCULATIDN DF ADDITIDNAL INTEREST, IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRI, VDU HAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FDR INSTRUCTIDNS.I
~ ...
PAYHENh
Detach the top portion of thl_ Notice and .ubalt with your pay.ent .ad. payable to the n... end addr...
prlntad on the rav.r.. ,Id..
__ "aka chack or .on.y order payable tal REGISTER OF WILLS, AGENT.
REfUND {CR)I
A r.fund 0' . taM credit, which wa. not requa.tad on the tax Return, ..y b~ raqua.tad by co.platlng an
MAppllcatlon for R.fund of Pennsylvania Inheritance and E,t.t. taM" (REV-ISIS). Applications ar. avallabla at
the Office of the Raglster of Will., any of the 23 Revenue District Dfflc.. or fro. the Depart..n'., Z'-hour
answarlng ,.rvlca nuabar. for for.. orderlngl In PennsYlvania 1-80Q-S6Z-ZDSD, out. Ida penn.ylvanla
and within local HarrisbUrg .r.. (117) 787-8094, 100' (111) 712-2252 (H..rlng lapalrad only).
REPLY
TO.
Qua.tlons r.gardlng .rror. contaJn.d on thJ. notlc. .hould b. .ddr....d tal PA DIP.rt..nt of RIV.nu., Bur.au
of IndJvJdual TaXI', ATTHI Po.t A.......nt R.vlew Unit, a.pt. Z80601, Harrllburg, PA 17IZ8-0601, Phonl
(17) 781-6505.
DISCOUNT:
If any tlX due II paid within thrl. (]) cllendar ~thl aftlr thl d.Cld.nt-. dllth, . flv. Plrc.nt (5~) dllcount
of thl tax paid J. allow.d.
PENAL TV,
Thl 15~ tax ..nl.ty non-p.rtlclpltlon p.nalty J. co.put.d on the totll of the tlx Ind Jnt.r..t 11,III.d, and not
plld blforl January 18, 1996, thl flrlt day .ft.r the .nd of thl tax lana.ty plrlod.
IHTERfST:
Intlrllt I. chlrg.d b.glnnJng with flr.t day of d.lInqulncy or nln. (9) .onth' and an. (1) day fro. the data of
d.ath to thl data of pay..nt. Tax.. which blca.. d.lInqu.nt b.forl January I, 198Z blar Intlrl.t at thl ratl of
.Ix (6~) p.rc.nt plr a~ calculatld at a dilly rata of .000164. All tax.. which b.ca.. d.llnquent on and aftlr
January 1, 198Z will bear Jnt.r..t at a rat. which will vary fro. callndar year to callndar ylar with that ratl
announcld by thl PA OIPart.lnt of Aevenul. Thl appllcabll Intlrl.t rate. for 198Z through 1998 arlt
Vlar Int.rl.t Rat. Dally Int.rl.t Factor
Vear
Intlre.t Rat.
Dally Intere.t Factor
198Z ZO:< .000548 1981 ,~ .000Z47
1983 16iC .OD0438 1988-1991 ll~ .DOOSOl
1984 ll~ .DOOSOl 1992 ,~ .000247
1985 U~ .000356 1995-1994 7~ .00019Z
1986 lOX .000214 1995-1998 n .ODOZ41
--Inter..t II calculatld .. folloWIl
INTEREST = B^L^NCE DF T^X UNP^ID X NUNBER DF D^YS DELINQUENT X D^ILY INTEREST F^CTDR
--Any Hotlc. I"uld .ft.r the tax beco.I' dlllnqu.nt will r.fl.ct an Int.r..t calculation to flftlln (15) day.
blYond the d.tl of thl 1..I....nt. If Ply.ant I. lada .ft.r the Intlr..t coaputltJon data .hown on thl
HotJca, eddltlonal Intarl.t au.t bl calculat.d.
BOA'O d,\ APPEALS
CE"t :!lI\l~'
H.4RRI:iUUQa P.4 lll:II.IC=1
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
PHONE 7'7.703.388'
FAA. 717.787.7270
RANDALL L HOUTMAN ESQ
438 MARKET ST
LEMOYNE PA 17043
IN RE ESTATE OF:
JANE B POWER
DOCKET NO. :
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
9717982
INHERITANCE
PROTEST
21 96-1047
101
JULY21,1997
AUGUST 5, 1997
WILLIAM J ZDRADZINSKI
FEB 0 4 1998
DECISION AND ORDER
Petitioner is seeking a 5 percent early payment discount by arguing that the
inheritance tax return and a check for $36,849.64 were to be delivered to the Register
of Wills of Cumberland County on March 7, 1997, well within the 3 month discount
period. However, the check was inadvertently brought back to Petitioner's office, Upon
determining that the payment was not made, a check was delivered to the Register of
Wills on March 17, 1997, ten days after the discount period had expired.
Page 1 of 2
JANE B POWER
BOARD DOCKET NO. 9717982
Pagei2 of 3
In Alden Estate, 8 Fiduc. Rep. 162 (O.C. Erie 1958), the Erie County Orphans'
Court addressed the issue of the discount, stating:
It seems clear that a taxpayer to be entitled to the statutory discount must
affirmatively bring himself within its provisions by full compliance with its terms.
If the taxpayer, for anv reason, fails to meet the requirements he is not entitled to
the discount; we are without authority to relax any requirement or to extend the
discount period...We are not required to nor do we fix responsibility for the result
which none of the parties desired or intended. (emphasis supplied)
As the payment was not received until March 17, 1997, no discount can be
permitted,
Accordingly, it is hereby, Ordered that the protest is denied.
The Department's appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
~~l e ...lbP2
Jo~ph R. Sleek, Member
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATIVE FORMAT UNDER THE
PROVISIONS OF THE AMERICANS WITH DISABILITIES ACT OF 1990, CALL
(717)783-3664 OR TOO (717) 772-1763 (HEARING IMPAIRED O~).
(- :'
'.'l
r~
"
..~ '
t-....)
~
-'
"'oJ
1
I
i
I
I
I
I
I
I
t
I
I
I
I
I
,
I
I
r--
COMMm~WEAlTtt or PENNSVLVANIA
OEPARlMWT or REVENUE
BUREAU OF INDI~IOUAL TAXES
OEP1280601
I1AIIRISBURG, PA 11128.0601
'*
NO. AA 269879 IIEV."" EK I"''')
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
RECEIVED FROM:
r
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
RANDALL L, HARTMAN, ESO
730 ASHFIELD DRIVE
101
$;>,O~4.~~
FAVETTEVILLE., NC 28311
raD HERE .
Fo..OtttRE
ESTATE INFORMATION:
FILE NUMBER
47
(LAST)
P ER JANE B
DATE OF PAVMENT
3/24/1998
POSTMARK DATE
3/21/1998
COUNTY
CUMBERLAND
DATE OF DEATH
55N
IMII
TOTAL AMOUNT PAID
$2.034.33
PB
J;, . ./ 'r'
RECEIVED BY /,. '~...';'.,' r- /...,' .1/ .;/--
MARV C. LEWIS lit . ,L/ ,T
REGISTER OF WILLS . It.' -7- '/
REMARKSRANDALL L HARTMAN ESQ.
SEAfHECKll 1145
fHJ <~-;1i:H or \'.:Ll ;',
_._ ___ _>._,_ .n _ .__ . _. --"- ----
"- _.- --~ -..---- ....._--~..,._-;----_._--
;, ;
"-":"""'-----_._- -..-
,
.'
..
.i
.'
" .
.
---~
_~~: ~-.-u.w-.-:"'.M. _ _ 1 ..... -1:.
15. I'll} ; ~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
v
'*'
..,.UU..."III.III
JANE
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
B
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
Riv:il.'iWEX-"Fp..ioi-:m-------M..-iNH€iiiyAiic'E-;:AiCSTAiEH'EN;:-jjF'-iiccoi.iiii--iiliM---------------------
BUREAU Of INDIVIDUAL TAMES
lNHlAITAHC[ TAM DIVISION
[)[PI.IIUOI
HARRIIIURQ, PA l11ll'06Dl
RANDALL L HOUTMAN ESQ
438 MARKET ST
LEMOYNE PA 17043
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-Z0-98
POWER
12-09-96
Zl 96-1047
CUMBERLAND
101
REGISTER OF WILLS
CUM8ERLAND CO COURT HOUSE
CARLISLE. PA 17013
HOTEl To inlure proper credit to your account, lubait the upper portion of thla fara with your t.. p.y..nt.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 02-11-98
PAYMENTS <TAX CREDITS),
PAYMENT
DATE
03-17-97
03-21-98
RECEIPT
NUMBER
AA185270
AA269879
DISCOUNT (+)
INTEREST/PEN PAID (-)
,00
92,46-
36,849,64
Z,034,33
A.aunt R..ltted
ESTATE OF POWER JANE 8 FILE NO, 21 96-1047 ACN 101 DATE 04-20-98
THIS STATEHENT IS PRDVIDED TD ADVISE OF THE CURRENT STATUS Df THE STATED ACN IN THE NAHED ESTATE, SHOWN BELDW
IS A SUHHARV DF THE PRINCIPAL TAM DUE, APPLICATION DF All PAVHENTS. THE CURRENT BALANCE, AND. If APPLICABLE.
A PROJECTED INTEREST FIGURE.
PRINCIPAL TAX DUE, 38,789.09
AMOUNT PAID
~~
:S-
O'''
r:~ "
li'
e'
lJ
o
; l
C.
~~
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER TNIS DATE. SEE REVERSE
SIDE FOR CAlCUlATIDN OF ADDITIONAL INTEREST,
I IF TOTAL DUE IS lESS TNAN .1.
ND PAVHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI.
VOU HAV BE DUE A REFUND, SEE REVERSE SIDE DF THIS FORH FOR INSTRUCTIONS, )
:o~
ron
.~ 0
~~. a
:~. '?
~:: ,..:
iiio
-
38,791. 51
2,42CR
,00
2,42CR
PAM"TI
Detach tM top portion of thh Notlc. Met .ut.1t with your p.y.~t .ade plyebl. to tM nM. Ilnd Iddre..
printed on the rever.e .Ide.
If RESIDENT DECEDENT llIk. chick or .onIY orellr plyabl. tOI REGISTER OF WILLS, ACENT.
If HOH.RESIDENT DECEDENT ..e check or IIOMY ordu plyable to: COHHOHWEAL TH OF PENNSYLVANIA.
REFUND (CR)I A rlf'-"CI of a tax credit, which .... not nqul.ted on the TalC Return, ..v be rlque.ted by co~l.tlng en
-application for Refund of Pennlylvenla Inhirltence end E.t.t. TalC- (REY.l]I]). application. .r. .v.llabl. .t
the OffiCI of the Aegl.ter of WIll., any of t~ 21 Aevenue DI.trlct Office. or fro. thl Depart.ent'. Z'.hour
an....rlng .ervlce ~r. for for.. ordering I In Penn.ylvenl. l.aOO.]6Z.Z050, out.lda Penn.ylvanla
and ..Ithln locel Herrlsburg ar.a (717) 7a7.a094, TOOl (717) 77Z.ZZ5Z (He.rlng lep.ired only).
REPLY TDI Que.tlon. ngerdlng .rror. contained on thl. notlCI should be ltddr...ecI tor PA Dlpart...,t of A.venue, BuralN
of Indlvldu.l T.x.., ATTN: Po.t A........,t Revl... unit, Dept. Za0601, Harrl.burg, PA 171ZI.0601, phone
(717) 787.6505.
DISCDtIfTr
If eny tax due I. paid ..Ithln thr.. (]) calandar aonth. .ftar tha dlc.d..,t'. death, a flvl p.rcent (5~) dl.count
of tM talC paid I. allowed.
PENAL TVI
Th. 15~ tax a~.ty non.partlclpatlon p.nalty I. co~t.d on the total of the t.x and Int.r..t .......d, and not
plld bafor. January II, 1996, the first day .ft.,. the end of the talC aan..ty p.rlod.
INTEREST I
Int.r..t II charged ~hnlng with fIrst day of delinquency, or nine (,) aonth. and on. (1) d.y fr~ the data of
d.ath, to the data of p.yeent. TalC., which b.CIa. d.llnquent be'o", January 1, l'IZ b.,r Inter..t at the rat. of
.tx (6~) p.rcent p.r annua c.lculat.d at a dally rat. 0' .0001". All talC.' which bee... delinquent on and aft.r
January 1, 1'12 will baer Intarl.t .t . rata which will v.ry frol caland,r y..r to calendar y.ar with that rat.
announced by thl PA O.part.ant of R.v~.. ThI appllcabla Int.r..t rat.. for I,IZ through 1991 ar.1
V..r Int.r..t Aat. Dally Int.r..t Factor
V.ar
Int.r..t Rat.
Dally Int.r..t factor
198Z ZOX .000541 19a7 9X .OOOZU
1915 lax .000UI 1911.1991 Uie .000101
191~ IlX .ooonl 199Z 9X .00DZ~7
1915 ux .000156 1991.1994 1X .00019Z
19&6 10;( .000274 1995.1991 9X .000Z47
ulntar..t 1. calcul.t.d a. follow"
INTEREST = BALANCE DF TAX UNPAID X "UnBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlca I..ued aft.r the talC baeo.a. d.llnquent will r.llact an Int.r..t c.lculatlon to flft.en (15) day.
b.yond the data of tha .......ant. If p~yaant I. .ad. aft.r thl Int.r..t coaputatlon det. shown on the
Notlc., additional Intar..t au.t b. calculated.
STATUS REPORT UNDER RULE 6 12
Name of Decedent: Jane B. Power
Date of Death: December 9, 1996
Will No. 1996-01047
Administration No, 21-1996-01047
Pursuant to Rule 6. 12 of the Supreme Court Orphans' Court Rules, 1 report the
following with respect to completion of the administration of the above captioned estate:
1. State whether administration of the estate is complete: Yes X No
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a, Did the personal representative file a final account with the Court?
Yes No X
b. The separate Orphans' Court No, (if any) for the personal representative's
account is:
c.
interest? Yes X
Did the personal representative state an account informally to the parties in
No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report.
Date:
~' \, l'\'tt
~~\~..
Randall L. Hartman, Esquire
438 Market Street ';:.:c-'
, '
Lel11oyne,PA 17043
(717) 761-8490
'.'
,.
,
Counsel for personal representative
.-
\,C