HomeMy WebLinkAbout97-00037
.'-.)
rf)
\
t"-
o- w- \i)
, 0
'15 CI)
..
. .e
0
z tit
W
"
~fy.150U 0 + !Jl/.l)
',.
O'I''''r'''
1f-C.\WJJ.7(\
_~J.,.,..
/ ' 'I
,JI
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
,
,
fOR DATES OF DEAHl AFTER 12/J 1 /91 CHICK HER E
IF A SPOUSAL
POVERlY CREDIT IS ClA'MED
filE NUMBER
/ (
/'-'
CC,J\MONWtAlTH OF PENNSYlVANIA.
OfPARTMtN1Of REVENUE
OEPT 280601
HARRI5BUR9-.:..~_~ 1'1128,0601
DECEDfNT'S NAME (lAST, fiRST, AND j;;ODlf'--;N'l'i<IAli~~.~--"'..~;==--'--- -O~-(:[[;ft#:~'(o"'\;'li'I[--'ADDR~==-~=;:..';'~"':'';:':;';';'';>-
I DIll' \vc'~;t Penn, Apt. 303
'o~A~~;H,~tu,-f.W_tho.L-c...--T'^UOi('{^'1l ., J--6Ai(Of"1l'iiifH.----- One West Penn StrcQt., CD.rlJslQ, P
~_3Ji=-58n ___..l1/14./911 ,_ J.V21DJ CO"",,. CUJ11b~rland _ ___~~~__,_.J_70l
:_=~~:=::~::~':~~:~::~.':="~~'=.~___ r' 'AI \E::_~:M"'~~~__J^:O~,~~c1,YED (tE, .'NI,"UCIIONI'
[Xl 1 Original Rolurn [] 2, Supplemllnt(11 Relurn D 3, Remainder RQlurn
(far doles of dealh prior to 12.13,82
o 4. limiled l:slolB [] 40, Future Interest COMpromise 05. Federal Estale Tal( Return Requirea
(for doles of deal~ after 12.12.82)
006, Decedent Died Teslote 0 7. Decedenl Maintained 0 living Trusl ~a, Total Number of Safe DeposilBo,l(tll
(Allac~ copy of WJllj (Attach copy of Trust)
ALL CORRESPONDENCE AND CONfiDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO,
NAME C:OMPLfH MAIliNG ADDIl:H\S
as D. F10\<Jer.,. ,Jr., _Es.qllil:p Plower / Morgenthal, Flower & Lindsay
Tfl""0N,NUM8ER 11 East High St., Carlisle, PA 17013
[717 J.___)4;3-5513
0-
il:
'"
w
u
w
'"
W
0-
,,"'"
uii:~
~~9
uR:c:o
..
..
,0-
"'z
U'w
..",
..z
f3!C
L
2.
J.
4.
5.
:i 6.
g 7.
::l
0-
0: 8.
'"
u 9.
w
..
10.
II.
12.
13.
14.
IS.
16.
17.
z
'"
;: 18.
..
0- 19.
::l
..
'"
'"
u
'" 20.
'"
~
21.
Rtlol Estate (Schedule Al
Stocks and Sonds (Schedule 8)
Closely Held Slock/Partnershlp IntertS! (Schedule q
Mortgages and Notes Receivable (Schedule 0)
Cash, Sank Deposils & Miscellaneous Personal Property
(Schedule E)
Jointly OW/led Properly (Schedule F)
Transfers (Schedule Gj (Schedulo L)
Total Gran Anels (tolol Line~ 1.7)
Funeral Expenses, Adminislrative Cous, Mhcellaneous
Expemes ISchedule HI
Debls, Mortgage Liabilities, liens (Schedule I)
Total Deductions (total tines 9 & 10)
Net Value of E stale (Line 8 minus Line 11)
C~arilable and Governmental Bequtlsts (Schedule J)
Net Value Sublecl 10 Tax (Une 12 minus Une 13)
Spousal Transfers (for dote\ of death after 6-30.94)
See InSlructions for Applicable Percentage on Reverse
Side, llnclude values from Schedule K or Schedule M,l
Amount of Une 1 A taxoble ot 6% rate
(Include values from Schedultr K or Schedule M.l
Amount of Une 14 taxable at 15% ralo
(Include valuol from Schedule K or Schedule M.l
PrincipoltalC. due (Add lax from Unes 15, 16 and 17.)
Credits Spousal Poverty Credil Prior Payments
--_.~- +
, )
,
not'le
COUNTY CODE
j "i I
YEAR
.31
NUMB~;
( 1) ___,,__~_~__._
( 2)
13)
(4 I
151
16)
17)
3. 0:jJL 7Q
18) ~3,019.70
191 _Wll.L.JliL...__
52.82
(10)
(II) 1.656.82
(12) 1,362.88
(13)-1...162.88
(141 0
(15)_-
x.
=
1161
__x .06 =
1171
x ,IS =
1181
Disco'Jnl
+------ -.
Interest
If Une JC~ is greater Ihon lint! 18, enler the difference on line 20. This is lhe OVERPAYMENT.
aD
119)
1201
Check ere If you are.requosHng Q refund of your overpayment.
II line 18 is greater lhC'lf'1 line 19, enter the c1iffer~nc(l on line 21 This;~ the TAX DUE.
A. Enler 1he inlerest on the balance due on tine 21A
8, Enter the 10101 of lil'\8 2\ Clnd 21A on Une 21B. This is Ihe BALANCE DUE,
Make Ch!~k.. p~V.~_~I.~_!~.~..~~_~i.~!_!!_r:~~~I.!!_,_ Ag."t__.__~__._u
1211
121A)
(21BI
.. ~ BE SURE TO- AN!iWER"All--QUESri-ONS-ON REVERSESIOE ANO'TO R~CHF.CK MATH :C:"'...( .-
Under penalties-of pCflury, I declnre InOI I hewn examin~dthi';-~-o!~';'~:"~'J~di'~g Clccomponvinq ,dlcd~i~~~f'~~ ;J;;a~~~nd 10 the bO'lt of my knowledge and bJ'lle;-
illS true, correc1 and complete. I declme that all reai e~tale has been reported' nltll!1t ('\llrl;fl: ,C.I'''1. Doclaration 01 preparef other thon Ihe personal reprcsontollve ';
bmed on (1Illn/ormOlion of which pre parer ha~ ony knawledgo
IIGt'y[j ,,"SON "'FON'5"OR "1"",R1TciiN"-,o'Dim---m-- '7' I".; \ olIow--i.i:-Ge~hes' Rd. DA"'------~
JGk.&..D_j<:,.%~k;,;, Q____, , ,I ... J.. 1 ',,', P A _~7_QU - ~_ l/; o.h'7
\lJ.jAtl~~[ Of r"',,tPA,RI'Q~~t~[~'\;;~RF.PRf5f1,.jl'\~W -2S'" .,,,,,,, 11 ,East 1-1:ig,h st,',r,eet {)'\,r; I,' ..'1, / ("1 'I
((,If\,,\,u'ecLlJ-+.d)i:Ol,(.c<.. ... .Carlislo, VA 170Ll 11/:, r;
'--
"",IS;I!..I''')
ESTATE OF
ITEM
NUMBER
.
J
SCHEDULE H J
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES Plea.e P,lnt 0' ,Type
- .--- .. -- -j"FILE NUMBER
none
(OMMONWfAITH 0' PfNN$'fIVANIA
INHERITA.N(f TAl< "ETURN
I.Ulowr Of CEDENT
Shultz, Esther C.
DESCRIPTION
AMOUNT
A. Pune,al Expen'8I'
L
Eby Granite Works, engraving headstone
$
70.00
B. Admlnl.trallve Ca.11l
4,
C,
1.
2,
3,
4.
5,
6,
7,
B,
1.
Persanal Repre.entativo Commlulon. Mildred Raudabaugh
Sacial Security Number af Persanal Repre.entotive,
Voar Camml..lanl paid
150.00
2,
Atto,ney Pee.
Flower, Morgenthal, Flower & Lindsay
Family Exemption
Claimant __ Relotlan,hlp
Addre.. of Claimant at d.ced.nt', death
Street Addr...
300.00
3.
City
State
Zip Code
P,abate Fee,
None
MI.eellaneaul Expe".e..
Line & Line Jewelers, jewelry appraisal
25.00
Esther Goodhart, cleaning out home
210.00
210.00
210.00
210.00
Violet Darhower, cleaning out home
Dorothy Carbaugh, cleaning out home
Mildred Raudabaugh, cleaning out home
Register of Wills, filing inheritance tax return
Bricker's Auction, public sale of personal property
ALLOWANCE for closing costs
15.00
104.00
100.00
TOTAL (Alia on'.r an line 'I, Recapltulatianl
(If more 'poce I, ne.d.d, In.ert addltianal .h.... af .ame ,I..,)
s
1,604.00
UV-I)l~!ICtI""1 j',
-~"I 'r"
't:~ ~
COHM(\NW'ALfH Of HNNSYLVANIA
lNHUItANCf '^~ UlUIN
UIID(NfDICIOfNf
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABLlTIES AND LIENS
Pleo'8 P,lni 0' Tvpe
FILE NUMBiiR
E.~TATE Of
Shultz, Esther C.
none
ITEM DESCRIPTION AMOUNT
NUMBER
\, P. P. & L. Co. , bill of 8/6/96 $ 20.07
2. T. V. Cable of Carlisle, bi 11 of 8/19/96 13.17
3. Uni tad of PA, , bill of 8/25/96 5.85
4. Conpharma Home Health Care, account 13.73
TOTAL (AI.o .nlel on Iln. 10, Rocapllulatlon)
(If more space is needod, insert oddill'onal shouls of same size.)
$
52,82
c:\wr'l\wiUt\lk:hultL.UI
FILE
1Uast litH nttb Wtslamtnf
OF
ESTHER C. SHUL T2
I, ESTHER C, SHULTZ, of tt18 Borough of Carlisle, Cumberland County, .
Pennsylvania, being of sound and disposing mind, melTlory and understanding, do make,
publish and declare this as and for my Last Will and Testament, hereby revoking and
making void any and all former Wills, Codicils, or writings in the nature thereof, by me at
any time heretofore made,
FIRST: I hereby order and direct my Executrix, hereinafter named, to pay
all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate,
Transfer and Succession Taxes, as soon as may bEl conveniently done after my death,
out of my residuary estate,
SECOND: larder and direct my Executrix to have the Hoffman-Roth
Funeral Home, Inc, , of Carlisle, Pennsylvania, conduct my funeral with the Pastor of the
Community Baptist Church officiating, I direct my burial to be in our family burial plot at
the Mt. Hope Church Cemetery,
THIRD: I have been loaned a dresser by RICHARD E, BLACK, of 653
Alexander Spring Road, Carlisle, Pennsylvania, and direct my Executrix to return it to him
at the earliest possible date,
Opy
~:\wpjl\wUIl\l(lhull1,UI
FOURTH: I give to my niece, MILDRED B, RAUDABAUGH, of 17 West
Yellow Breeches Road, Carlisle, Pennsylvania, the Shultz family Bible,
FIFTH: I giveto my niece, DOROTHY I. CARBAUGH, of 1895 Douglas
Drive, Carlisle, Pennsylvania, my Mother's gold watch and chain,
SIXTH: I give my sewing machine to CINDY MYERS, of 1390 Townhlll
Road, York Springs, Pennsylvania,
SEVENTH: I give to the COMMUNITY BAPTIST CHURCH, of Carlisle,
Pennsylvania, any of my books which they should want.
EIGHTH: Any remaining tangible personal property I hereby order and
direct my Executor to sell at public or private sale or sales, as she, in her sole discretion,
shall deem to be in the best interests of my estate, Ttle net proceeds thereof shall be
added to and become a part of my residualY estate,
NINTH: Ali the rest, residue and remainder of my estate, I hereby give,
devise and bequeath to the WORLD LITERATURE CRUSADE, p, 0, Box 35930,
Colorado, Springs, Colorado 80935-9945,
LASTLY: I nominate, constitute and appoint my niece, MILDRED 8,
RAUDABAUGH, of 17 West Yellow Breeches Road, Carlisle, Pennsylvania, to be the
Executrix of this my Last Will and Testament. In the event that the said MILDRED B,
RAUDABAUGH, ~hall be unable to serve as Executrix for any reason, I appoint, my niece,
2
'( ')
I,) ./ ,1/, ',,-
BUREAU OF INDIVIDUAL TAXES
INHERI TANC!: IA)( DllJlSIOIi
VErT. 780601
IIARRIsauRO, PA 111Z8-0bOl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TA~
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
JAMES D FLOWER JR ESQ
FLOWER ETAL
11 E HIGH ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-14-97
SHULTZ
07-14-96
21 97-0037
CUMBER LAND
101
(,
~~~
~.'
_I ~,I\;/ f j "p (~llll
ESTHER
c
[ d=:AmounCR:!';')Hel:::::-d-J___'
"-,.'.;C--.__':'_,~,_'___C"--c...____' .__--.._.__~_.,,___..,
.._-------~---_._..-
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER Of WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ..
iffv'- is,,-, - iif -AF';; - f 0 j-: m- -NoT" i c r 'OF - YN'ii iil i i Aiit E - "{AX - iip PR ii i ii ii-lENT -, - -A i. row ANtE - '(ill - - - - - - - - - - - - - - - - -
DISALLOWANCE DF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE DF SHULTZ ESTHER C FILE ND. 21 97-003"/ ACN 101 DATE 04-14-9/
If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 18
reflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAX:
IS. A,"ount of I.ln. 14 at Spousal rlt. (15)
16. Amount of L in. 14 taxable at lin.al/Clus A r.t. (16)
17. Amount of Line 14 tax.ble .t Coll.t.ral/Ch.. B r.t. (17)
18. Principal r8X Due
TAX CREDITS:
_ ~YAMTe:T --R:UC:~I~T-------~NTE~EISST?pUENNT P~IID l'I_=t=AMOUNT PAIO
TAX RETURN WAS, I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Raal Est.t. (Scheduld Al (1)
2. Stock. and Bonds (Sc~edula B) (2)
3. Closely H.ld Stock/Partn.rsnip Interest (Scnedu1e C) (3)
4, Morti_g../Hotes Recoiv.ble (Schedule OJ (4)
S. Cash/Bank Deposits/Mise. Personll Property (Schedule E) (5)
6. Jointly Owned Property I Schedule F) (6)
7, Transfers (Sch.dul. G) (7)
8. Total As..ts
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Funarll Expanses/Adm, Costs/Hisc, Expenses (Schedule H) (9)
10, Debts/Mortgag. Liabilities/Liens (Schedule X) (10)
11. Total Ddductions
12. N.t V.lue of T8x R.turn
13. Charitable/Governmenhl Bequuts (Schedule J)
14. N.t V.1ue of Est.te Subject to Tax
NOTE:
CHANGED
,00
,00
,00
,00
3,019,70
,00
,Q,Q,
(8)
1,604,00
52,82
(11 )
(121
(13)
(141
,00
,00
,00
X ' DO,
X .06,
X ,15,
(181
NOTE: To insure prop.,"
credit to your account,
submit the upper portion
of thh form ~Hh your
tax payment.
3,019,70
I .6~6 BL
1,362.88
1,362,88
,00
will
,00
,00
.00
,00
_~{~i_~{/i; ~:::~~~t' .~----=-----~ ~~__11
INTEREST AND PEN. ,on
- .. - .. "-_.. .--
TOTAL DUE ,00
- - - -.. - -"----
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INUREST,
IF TOTAL DUF. IS LESS T1IAN $I, NO PAYMENT IS REQUIRED,
IF TOTAl. DUE IS RCFI.ELTED AS A "CREDIT" fCR), YOU MAY BE DUE
A REFUND, SEE REVERSE SIDE OF TWIS FORM FOR INSTRUCTIONS,)
00
c ,--
, (
\r:,
:::1
-,I
T!h
.-,
,---
4--"'"
,)
;"-.j
;'}
\',\
0-,
RESERVATION I Eltat.. af dlcedenh dying on or before Decembar 12, 1~82 u If any future Inter..t In the utfttl 11 trftntf.rred
In pOI.A..lon or .njDy~.nt to Cia.. B (coI18t.r81) blnefletarll' of the dlaedlht oft,r the explratJon of any ..tat. for
11f. or for \lear., the COllllllonwulth hereby Illprll8!y renn'.. th. right to appraise and ".un transf.r InherltanClIit TI'Il<1I
at the lftwful Ch'lI B (00118tlr81) rato on any IliCh flltur. Inhrut.
PURPOSE OF
~OTICE I
To fulfill the requIreMent, of Slctlon 2140 of the Inherltanoe and E.tat. Tal( A~tj Act 21 of 1995. (72 P.S.
SccUon 9140),
PAVMENT I
Dehoh the top portion of this HotlQ8 find 'liubllllt with your p8Ylllent to the Rcaglster of Willi printed on the 1"11,111"'. ,Ide.
--Make chick or ",aney ord~r pftyoble tOI REGISTER OF' HILLS, AOENT
REFUND (CR):
A refund of a 'tal< credit, which WQS not requested on the Tal< Return, RIllY be requ..ted by cOlllplet1nll an "Appl1cat1nn
for Refund of P.nnsylvnnh InherltancA and tstlltu 1&)(" (REV"1313I, Application. are aVl!lilable tit the Office
of the Register of Wills, eny of the 2S kevanue District Offices, or by ceiling the speciel 24'hour
an.werln9 ..rvlce nUlllber. for for",. ordorlngl In Pnnnlylvanle 1.800'S62-20S0, outside Pennlylvanl& and
within local Harrisburg ftrlel (117) 787-8094, TOO* (1171 772~ZZS2 01edrIng ImpaIred Only).
OBJECTIONS I Any party In Interest not satllfled with the approlslftont, !l110wance or disallowance of deductions, or H'Se,s",e"t
of tal< (Inoludlng discount or Intarestl 8S Ihown on thl, Notice mUlt Object withIn sixty (601 day, of receIpt of
thl. NoUoe by:
--wrlthn protlllt to the PA Olpllrtlllent of RevenuG, 80erd of Appul" Oept. ZIH021, Harrltburll, PA 17128-1021, OR
~-.1ect1on to heve the IIatter dltormJned 8t eudlt of thl account of the perlonal repreuntl!ltlve, OR
-.appaal to thlJ Orphans' Court.
ACHIN
ISTRATlVE
CORRECTIONSI
Faotual error. dl8cover.d on thls !:luesslllent should be addressed In writing tOI PA Oepnrhlent of Revenu.,
Bureau of Individual TaMu, ATTNJ Po.t hseSlllllnt RlvJlw Unit, Olpt. 280601, HarrisburG, PA 17128-0601
Phone (717l 187.6505. SII page 5 01 tno booklnt "Instructions for lnherltftnoe Ta~ Return for a R..ldent
Oecod~nt" (REY"lS0lJ for M e)(planatlon of adllllnlstratlvely corrQctable "rrors.
DISCOUNTI
If any ta)( due II paid within three (3) calendar Illonth, after thCl dClcedent', death, a OVCl percent (5%) discount of
the tl!l"IC paid Is ellowed.
PENALTYl
The IS% tll)( alllnesty non-pftrtlclpatlon pe,ullty 11 co.puted an the total of the ti!)( and lnterut a......d, end not
paid before Janu8ry 16, 1996, the first ClllY nfter thl ond of the tll"IC llllne.ty period. Thl, 1l0n-ptlrtlolpat1on
penalty 11 appealftble in the salll Illl!lnner and In the the !Jalle tllllCl periOd III you would app...l the hll< and lnttre.t
that hal been l!Il'e~s.d ft. Indlcatld ~n thJs notlco.
INTEREST I
Interut Is charUld bQgtnnlng with flrlt d8~ cf delinquency, or nino (9) Months tlnd onli (1l dllY frOM the date of
d.ath, to thll dnte of ray..nt, Tal<., which blca.. delinquent before Janullry 1, llJ82 bellr lnterut at the rl!ltl tlf
Ih (6%) ptrc.nt per annu. cfllculated at a dally r8tl of .001)164. All taKu which beca.e delinquent on .nd after
Jl!Inuary 1, 1982 101111 b.ar Inter'lt at a rate which 101111 vary frOM calendnr y.ar to cnllndar Ylnr with that rtitl
announoed by the PA Oepart"nt of RIII.nuo, The l!Ippllcable Int.tut rat.. for 1981 through 1997 !!Ire I
't!!!: ll'lterest Rete Dell y lnteres t Fhetor ~ !.ul!wlJ!!!! Oftll'!J Interut F!!Iotor
1982 20% .000!i48 1987 9% .000241
1983 16% .000458 )I)68.19lJl 11% .000SOI
1984 11% ,000301 1992 9% .000247
1985 13% .000S~6 1995~19lJlf 7% .000192
1986 10% .0001,'4 1995~1997 9% .OOOlH
--tnterest in clllculated .. folloWl1
INTEREST' BALANCE OF TAX UNPAID X NUIIBER or DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice Inu.d "ftlt th. t,,~ beCOM" dellnqu.nt will reflect fIIr1 Inhrut cllloullltlon to fifteen (Hi) dllY'
h.yond the dat. of the 1l1S1l1l1lllnt. If J'lllYlllnnt II ""Hip llfhr th. Int.nlllt cOlllputntlon dllto Ihown on the
Notle., ....ddltlonal Inhrut lIlUtt h. (:Illcullttnd.
co 'r-.~ '0.(
\',\ let..
rt") (
J:\, ,
,
N
N
_I
:.:?
-,
) ,
I.
" ';"1 'D . l;:
(il [1: p.. 08
l:r: