HomeMy WebLinkAbout97-00087
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roR OAIU OF DIAIHAnlA 12'3"" CHICK HUI
IF A SPOUSAL
rOVIRTY CAlOIT 1$ CLAIMIO I
FlU HUM.IR
,;)/~
INHERITANCE TAX RETURN
RF.SIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
~7
L Rool E'lolo ISchodulo AI
2. Slack. and 80nd. ISchodulo 81
3. Clo.ely Held Slock/Porlnershlp Inter~ut {Schedule q
d. Mortgages and Noles Receivable (Schedule D)
5. Cash, Bank Deposlt1 & MIscellaneous Perianal Properly
ISch.dulo EI
6. Jointly Ownod P,op"ly ISchodulo FI
7. I,onolo" (Schodulo GllSchodulo l)
9. lotol Groll Allell llolal lines ,.71
9. funeral hpentel, Administrative COlh, Mlscollaneous
hpenlel ISchltdule Hl
10, Debts, Mortgage llabilitlel, llens ISchedule II
11. lotal Deductions (totcllln<<.. Q & 10)
12, Net Value of Ellate lllne 8 mInus Line 11)
13, Charitable and Governmental Bequelh lSchedule J)
lA. Net Value Sybl!tclto TaK lllne 12 minuI ll~~J_~.. ..______.__~.____..
15. Spoul.,,1 Trenders lfor dolel of death alter 6.30.94)
See Inltrucllunl for Appllcoble PfHcentage on Reverift
Side, (Include values from Schedule K or Schedule M.)
16. Amount of Line 14 tCllmble at 6% ratfl
llnclude valuel from Schedule K or Schedule M.l
17. Amovnt olUne 14 laxable ai' 15% rote
Ilnclude values from Schedule K or Schedulo M.l
lB. Principal lax dUfl (Add lax from lines 15, 16 and 17.}
lQ. Credits Spoulol Poverty Credil Prior Poymllnls
?7
I~UMBER
lOUlm CODE YEAR
t'ifn'fifi'i1;C;(("j~ipmi }.tfiif~f,;':c' ---.- ._...__-=-.,'_=-c.:..:_.._.,
Hil, U.flburn Hel., Ant:. 211,
Crmn lillI, I'A 17011
Co,", ClIplbcJ:lnnrl
fA""""i ;;ii'V'ii"li'''''''Kii::''".:
I ) 3. Remainder Return
(10' dolo' 01 doalh prior 1012.13.821
! I 5, Federal E,'ot. Tax Relvrn Required
__ B. fotol Number of Safe Depo\1l 8o)(~s
111
121
(31._._. - .-...
141-_..__.__."..._n.---."..".
(51-- 2 7_L?J3.L-28.__. ___
161__.~.,.!!.2.1i.,_2J..."._._
(71 __...._....____.____.___~
(e 1 .._n..J.h~~~~11
COMMONWEAl1H or rrNNSYLVM1IA
OfrARIMENT Of Rr:VH.Hlf
PEP! 10n60 1
HARRIUURO, PA 111"8.0601
:;;--==:~~-=;: ':'OF ' N-AMr I~~', ,iksl~-xi.~[i i';;,ilolitMAil
Schaffer, En\est C., .lr.
! ~O~i~:~~U;j;~)~~6_ ...]~:A/'1n;,i,!^~'~, 1';;;1;;;':;/1
co '" ""'"'''' ,,,,,,,,,w ",."", '''''' '''". "'" "". "''"'' """'" I""'A' ,;e,,'1\' NUM'"
~ i'f. 1. Original Relurn II 2. SupplomMlol RalUtn
~f~B [01 4 limited Elloln [ I 40 rulurfllnlef8" Compromllf'\'
5 ~ lIar dolnl of deot" ofll'H 12.12-82)
LJ 6. Decedent Died Tfalatt'l [I 7. Oncedl1nt MolnlCllned 0 living TruI'
'" (Allo,h copy of Willi IAlloch copy of Iru"l
---.--..- ALLCORRis~OND.NCE AND CONPIDENTIAl tAX INPORMATIONSHOULD 8E DIRECTED to,
~ i "t1l; rr e 1 "~;~- \V~l~ e r;~"-;~L ~.. ....-..-..---....- CO~~,H' ;~l~'~ 'O;;R~S~ ~- ~~r e e tn.. -.......--.-.------
B~ mfPi:iCim"'NUMieii~~~---' -----.-.-.-.--..--
..._~__ _L71] I j~~) -/16_~Qc_==,,__ __ _J:~~~.nt~_~C~I:11.:~,=I:~_=,~~02:=.~=_===__"=.
'"
co
s
!
'"
I
co
'"
+
(91 ..
.9.,~2}._00._
1,062.19
(III _ ~~_'.. 5..fl?~_!9_
(12) ____35 ,4 91 ,..2~
(131.-.------.-.....--
(141 :15 L~21.. 5L..____
(101 .-
(151.._. _..__.._....._..__.._....__........._._D
(161..
..~ _._ _.~_n_ _____._)( ,06 .
(171_}~L~9.~.~~--.~. .is D _____.l..,.}3h1?.
(181
Ohcollnt
lntefesl
+
(191
1201
:l
...
20. If line 19 I, greater Ihan line 18, enlet the differonce on tine 20, This Illhe OVERPAYMENT.
ml]
( 4Hk IWIC if you ClIe Icqulntlng 0 10 un" of your nvctpoY"Wl1t
21. If line \0 h gleal(H Ihon Lina 19, anlel lho niflolflllCl'l on Uno 11. This Ii Ilu'lTAX DUE. 1211
A. EnlfH the inlorMI on Ihl;\ b.:lloflcO dUll Oil linA 21 A (21 Al
B. tnler the l(llnl of line 21 nnd 21A on lho 211\ Thi\ I, the BALANCE DUE, (218)
_.___~~~_!.~.~~_~_.~_~_~a~I!.~~__R~gl.!e.'-~-! ~~!h,~,,"II!_ _ __ ...______..._ _._________._-._
, ,,- ~ ~ 'liESURE TO ANSwfRu"iCoUESTlC5NSONREVERSESlOE".ANDTO RECHECK -MATH -<4( ~- ---
un'(i;; p~~~i~;, ~i p;~j;;ry-,-Tdedore-,i;~i'iiH1Vll ~lWminfld ;ill\ roturn, intludin~ nr.compol1ying s~herh;j~~ n~a ~!Cltllmonts, ';--;;ci i~'ih~h~'~i-~f~y-k~o~i~d~ o~di;lief;
It h !ruo, corrfll:l nnd completo.l declmtl thn! 011 ronl tutoln ho\ I'f\f'fl f{'porler! 01 Irun nwrklll volul) Dedorolion of plflporor othof thnn tho peflonol rept41sonlalivtl is
baled on 011 information of whi{h prepOffll hm {lily knowlf'dgfl
~>f::~~;~.~1i~r;.~(~.~~:~:(c1/~f,~/~;::lii~:.::::H . 11::,;'i.'~':'id I'. :;('l1n rrC'l~ ~;';~~J"~~::l:',lh~~~i'Y 2~~ ()(,
,; r/~.', ~hl"r('1 I{, \Vn1t'('J"~, [1],1\8'1.
';1, I,:. t1ni" ;:1.. l1C'chnnicilbllq;, I'll 1'71)",';
fii.ff .n --~_._-.---,,-
.. !j.?VCZL u
DAIl
I '':1 ti <, 7
'O:t !38;
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~ co I)
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"",,,,,,.,,,,,, ~~ SCHEDULE F j
(OMMONWEAIlI~ or rENNSVlVAN'A JOINTL Y -OWNED PROPERTY
INHEIUTANCE TAlC kEttlllN
RESIDENT O~CfDENT
EST:T;:~f-~.~~=~~:~:=nqs_ ~.~.~.LJ ~.' ... ..... .. ...............=-.-...... ..........--='.... ... .....:.J~~~~:~R:-:-..... ...:'::'-~-.
Joint tonont('I.l
NAME
. ,~...._._-~---.-" ........."__~~__.___._r_"'.
A. Donald P. Schaffer
ADDRESS
._..-_.~- ------~._ .. _______~"....~".L..~______~~__'"
9720 Woodberrv St.
Seabrook, MD 20706
_ _._~~~~!!.C?NSI:'.IP TO D~c:~~_Nl..
brother
B.
c.
Jolntly-ownod proporty.
-~_.~... -~---
ITEM LEnER DATE
NUMBE FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECO'S DOLLAR VALUE OF
JOINT OF ASSET % INT. DECEDENT'S INTEREST
TENANT JOINT
----- ._---.._--~_.. -_._.~~---_.._--~-
1, A 8/1/61 PNC Bank
checking H 511,005695 7 5,899.02 50 2,949.51
2. A 1/94 First Harrisburg Bancor, 31,090.85 50 15,545.112
Inc.
-...------~--~..--_.._.,.. -.-----?--...~-----_.~.......----.-~-..-.. ...----.--..-,.-.,,'. ...--------..- -..-.'^....----- -_...,,'"~.._..__~_n_.____
TOTAL (Alia o.,lor on Ii"o 6. Recopilulctlcnl
S18,49/1.93
(If mOrtt spoce i~ needed imor' additional slloeh 0' some $iu)
~ .~~
15,f .,.,
Co ,')
,- ...c Q
.'" u
.'"
.. g .~
, ,
~ ''''::1
'-; .r. Jl
5:\":i
(5 \,lJ ~'d
at Q,) ~ ~
a: a:
I,
""-c
;j' (/J 7 '1
AU_EAU OF INDIVIDUAL YA~ES
INHlMlTANCf YAM DIVUIDN
DfPl, 110601
IilRNlIlORO, PA 111t'-0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
(~
HOTlCE OF INHE_TTANCE TA~
A~~AAISE"ENT, ALLO~ANCE OR OIULLOWANCE
OF DEDUCIIDNS AND ASSESSHENI OF TA~
DATF.
ESTAT! OF
DA Ti! OF DEA TH
FILE NUMBER
COUNTV
ACN
E~-=~=~ RoMI~~~d_ ]
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR VOUR RECORDS .....
RIV: is"j" EX "A Fii " f oi": 97T "NoYi C E" "oF "YNHEifi f AilcE" "fAx" ;,p jiiiA"i ii Eif€Nr;"j. n"owAN"cE" if Ii """ - -"" m - - - - - --
DISALLOWANCE OF DE~UCTIONS AND ASSESSMENT OF TAX
ERNEST C FILE NO. 21 97-0087 ACN 101
MURREL R WALTERS III
54 E MAIN ST
MECHANICSBURG
PA 17055
ESTATE OF SCHAFFER
TA~ RETURN WAS, I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST " SEE REVERSE
-----
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..l Elt.t. (Schedule ~)
2. Stocks and BondI (Schedule 8)
!. Clo..ly ...ld Stock/Partn.rlllh1p Int.r..t (SClhedule C)
4, Kodg.g../Not.. Racdvable (Schedule D)
S. C..h/B.nk Dopaaita/Hisc. Parlonel Prop.rtv (Schedule El
.. Jointly Owned Property (Schedule f)
7. Tranlf8'" (Sch.dule 0)
e. Total A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. fun.r.l Expan.../Adll. Costs/Hilo. Expon... ('Schedula H)
10. Dabta/Hort.aua Liablliti.,/Li.n. (Schadull Il
11. Total ned\\cHon.
12. Nat Value of Tax Ratu~n
15. Cha~ltabla/GOY.rn..nt.l 8equm.t. (Schodul. JP
14. Nat Valua of E.t.te Subject to rax
1.f an a.....ment W!l8 is.ued previou.ly, line.
reflect figure. that include the tDtel of ~
ASSESSMENT OF TAX:
15. AltOunt of L in. 14 RJ'l Spoua.l f..ta
16. A~ount af Lina 14 taxabla at Linaal/Cl... A rata
17. Aaount of Line 14 taxabla at Coll.teral/Cl... 8 ~.t.
1a. PrincipIl Tax Du.
TAX CREDITS:
PAYHENT
DATE
01-30-97
NOTE I
RECEIPT
NUHAER
AA185122
DISCOUNT (+ I
INTEAEST/rEN PAID (-)
.00
11)
(2)
131
14J
IS)
(6)
17l
(91
(0)
05-05-97
SCHAFFER
06-14-96
21 97-0087
CUMBERLAND
101
I CHANGED
.00
.00
.00
.00
27,581.78
18.494.93
.00
(8)
9,523.00
1.06L.il..
Ill)
(l~)
(3)
(4)
*
~H-IIH II M' lU"1
ERNEST
C
~ .00,
~ .06.
~ .15.
o (J 081
~~ h,"
.00
,00
35,491.52
AHOUNT pAID
5.323.72
DATE
05-05-97
NOTE: To {"aur. proper
c~adit to your account,
.ubait tha uPP'~ po~tlon
of thl. fara with you~
tllX pIYlMlnt.
46,076.71
ID.~8~ 19
35.491. 52
,00
35.49~
14, IS and/or 16, 17 and 18 will
returnl alle.sed to date.
llSJ_.
ll6)
(7)
.00
.00
5/323.72
5,323.73
\,(~
!
'Tl
.... --
'LI
"
"'" "'~' -;. .', ~". " ~
BALANCE OF TAX DUE '" . 0 1
.-------
INTEREST AND PEN. ,00
------- --
TOTAL DUE . 0 I
------..---- ---------
. If PAID AFTER DATE INDICATED. SEE REVERSE
FDA CALCULATION Of ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS IHAH II, NO PAYHENT IS REQUIRED.
IF lOTAL DUE IS _EFLECTEO AS A "CREDIT" ICA) / YOU HAY 8F. DUE
A REFUND, SEE REVERSE SIDE OF TH~S FO_H FOR INSTRUCTIONS.)
RESERVAT ION I E.t.t.. of dto.dlnt. dylng on or btfor. Dec'~r 12, 1..2 -- lf any future int.r..t 1n t~~ ..t.t. i. tr~.f.rrtd
In po.....lon or ~jo~lInt tn CI... I (cell.t.re}) b.neflcA.rl.. nf the deo.dent ,ft.r the 'Mplration of In~ ..tlt. for
lUll or for y.ar., _tha Co..om,..lth h.r.by .KPr.uh r...r"., the rJOI'It to epprlhl .~ ...... trlfl.f.,. InhtrlhnCIl flxlI
.t th, l.wful Cl... a (colllt.rll) rlt. on In~ Juoh future Int.r..t,
PURPOSE OF
NOTICE I
PAVI4ENT I
REFOOD (CR) I
OBJECTIONSl
ADftIN
ISTRATIVE
CORRECTIONS I
DISCQTl
PENAL TV I
IHTEREST I
To fulfill th. rlquir...nt. cf S.cUon 2140 cf the lnh.rltlnc, ar.d [,tfttl TaM Aot, Act 21 of 1995. (72 P.S.
S.cHon 91l10).
Dltmah tho top ~~rtlon of thl. NotJc. and .ubalt wJth your poy..nt to the R.gI.t.,. of Will. prlnt.d on th. r.v.r.e tJoe,
~-"... chick or "oney or'de,. pay.bl. tOI REGISTER OF MILLS, AGENT
A rlfund of I t'K credit, whJoh wa. not rlqul.t.d on the T'M R.turn, ..y b. r.qu.ltld by coep1.tlng In "App1lcatJon
for R.fund af Pennlylvenl. InhsrUano. and E.hts Tax" (REV-Un). 'ppllc.t!onl Irs .".Uabls .t thl Offlc.
of the R.ght.r of Willi, any of the 23 R."snuw Dlttrlct Offlell, or by cIlllng tho 'Plcht! 2ft-hour
80....,.1"11 ..rylo. nuMber. for for.. orUlr!n" In PI,wlIlylvMla 1-aOO~S6Z-20!iO, outlldt P'M,.ylvenIa .nd
wlth!n 10c'l H.rtl.burg Irl' (117) 787-8094, TOOl (717) 71Z-Z~S2 (H.arlng I~.Jr.d Only).
Any p.rty In Int.re.t not .atl.fl.d with the apprIJ.I.ent, allowancD or al..llowlnol of dlductlon., or a......ent
of t.~ (Including ~I'count or Intara.t) a. ,hoNn on thl, Hotlc. .ult obj.ot within 11Mty (60) dlY' of raclJpt of
thll Notlc. bYI
uwrltt~ prot..t to thl PA D.part.ant of R.vanu., Board of APPI.h, Oept, 281021, HII'rhburg, PA 17126.1021, OR
-.alectlon to h.v. the Iltt.r datarMln.d at audit ofth. RCCount of tha plr.onal r.pr.l.ntatIYI, OR
.~IPPI.I to the Orphant' CCturt.
FaotUll .rror. dl.cov.r.d an thl. a.......nt .hould b. ftddra'lad In writing tOI PA D'Plrt..nt of R.vlnue,
Burl*Y cf Individual TaXI', ATTNI POlt A.'.....nt R.vJlw Unit, O*pt, 280601, Hartl.burg, PA 171Z8-0601
Phone <717} 717-6505. S., pag. 5 of th, book lIt "InltructJon. for Inh.rJtanc. TIK R.turn for ft R..ldant
De08ldnt" (REY.1S0}) for en 'Mplanatton of ad.Jnhttet!v.1Y correctable .rrorl,
If tny t.M due I. p.ld within thr.. (3) cIllndar .onth. aft.r the dlc.dant'. daath, a flv. p.rc~t (iX) ai.count of
the taM p.id I. allow.d.
Th. IS~ tlK BIn.,ty non-partJolpation panalty I, co.put.d on the tot.l of the t.M and Int.ra.t ...,...d, end~t
paid before J8nuII.y l8, 1996, th. flnt day aHar tha .nd of the tlK a.",.ty Plrlod. Thh non-p.rt!clp.tlon
pan.lty It epp.allb1. In the .... .annlr IlInd In thl thl .MlI tI.1 Pltlod II YOU wouid IPPlal the t.K tnd Int.r..t
that h.. b.an .......d a. Indleltld on thl. not lei.
Inhrllt It ch.rpd baglnnlng wlth flr.t day of dfll1nquenay, or nllla (9) .onth. and OM (1) dlly fro. the d.tl of
de.tn, to the dlt. o. ply.ant. TeU'I" width baoll... del1nquent bafora Janu'ry 1, 198Z bfllr Intlr..t It the r.t. of
.Ix (6%) percent par annue calculatad at a daUy rlt. of ,000164, All taKII whJeh b.el.. d.l1nqu.nt on end .ft.r
Janu.ry 1, 1982 will ba.r Intlr~.t at a rat. which will v.ry fro. ell.nd.r yair to ~aland.r y..r with th.t r.tl
ennouncad by the PA D.rart..nt of Rav.nuI. Th. applioable Int.r'lt r.ta. for 198Z through 19'7 Irll
Y.!!.! Int.r..t R.t. O..IlY Intlr..t Flotor :!!!r tnt.rllt Rat. Dally Int.rllt Factor
1982 ZOX ,000546 1981 9% ,0002'"
1915 1" ,0004311 1988-1991 lli: ,000301
1914 11< ,000301 1992 .X .000247
19lUi UX ,000356 1993'1994 IX ,000192
i,966 lOX ,000Z74 1995~1997 .X ,(100247
~.Intsrllt J, cllcul.tad .. foll~'l
INTEREST . BALANCE OF TAK UNPAID K NU"BER OF DAYS DEUNQUENT K DAILY I"TEREBT FAC'tOR
~-AnY Notlc:e h.ued aftlr the taK blco... d.lInquant will r.flact In tn1.raat cl1culetlon to flft..n (15) dl.,.
beyond tha dlt, of the a.....-.nt, If p.y..nt I. ~ade aftar the Intar..t co~ut.tlon datI .hown on the
Notloe, eddltlon.l intlr..t IlUIt bl c:elculatad.