HomeMy WebLinkAbout97-00090
&Ialt of .~I} U'__I ":.'.'~:'~, ,::,':':1:111\ 1::IIli\' _ __
a/$o known as lliu:..Yn .LLL\U~I;I!I\'Ji'iL._.nn___
.tE'I'ITION mn ItKOIIA'n; Ilnd GKANT 01" LETTERS
No, ___.Q2.L:-:n9_~:L:.-:-~Q.
To:
______._..._.__._n_.n "'_nn Register of Wills ror the
___.__"__._n._H._____ ,.nn' IJ.'t'ta.l/'d, County or .L:u.!!!ll'flm!.!.L._ in the
Social Stt'ur/ty NfJ, ___WJ.-"-__ltJ._",,...lJ.iLL..,_ COlllmonwealt'l or Pennsylvania
The I'ttit'on of the undersigned Icspectfully lepttsents that:
Your petltloner(s), who 15~ 18 yellrs of aae 01 older an the execu~1'
In the lut will of the above decedent, ualed ..._ Sl'P (('1111", I' if,
and codlcll(s) dated _,____._______
named
, 19..2.!L-
,
~
(8111(' lclcvaru clrcumulncc., e..< renundllllon, death of ellec:ulor. etc.)
Decedent was domicllrd nl dealh in C1I1I11",rl nnd County, Pennsylvania, with
Iu;t:...--.last fnmlly or prlnclpnl resilience at _ Sh lj)penshurg IIt'a lth Cn re Conter ,
1')1 tJr'lllllll" 1\ntj'nm UI\J1rl) SldplH'n~d1l11'p PA 17217 (ShlppenHhllrij: Twn./CumlH.!rlnnd Co.)
,
(Ii.t .t,oot, numb." Twp, 0' 110'0,\
Dec:edent,lht'n 72 )'cars of age, died ,Januarv 11>. ' ,19 97 ,
at ~ldppnll,-:hllrp IIPJUJJl CJ1rl-'r~I'r'l "12'1 \.,1111 nll 1 ROII"Orn Rd.r Shlnnensburl!.. PA ,17257
Except as follows, deccdent did not marry, wns not divorced and did not hav'~ a child born or adopted
after execution or the will offered for probate: was nolthc victim of a killing ~ild was never adjudicated
Incompetent:
Decedent nt death owned propeny with estlmaled valucs as rollows:
(II' domiciled in Pa,) All personnl property
(If not domiciled in Pa,) Personal property in Pennsylvania
(If not domiciled In Pa.) Pcrsonal property In County
Value or real esl.tc in Pennsylvania
situaled as follows: Sauth Newtan TawnHhlp, Cumberland
SldD11~tlsht1rt! Townsh 1n. Cumberlnnc1
s
s
s
S
County,
Cauntv,
10,000,00
JOO, OO\l. 00
1 ennHv..vania;
Pennsvlvanla
Ilnd
WHEREFORE, petitlon~r~,l respectfully
presented herewilh and the ~rant of lellcrs
theron,
request(s) the probate of the last will and codlcll(l)
1'(l~t'nmpntnr}'
(te~lamf'ntafYi admlnislratlon c.t.a.; "dmlnbtrltlon d,b.n.<:.l.a.)
,~
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11 r; ('hrHlf'nllr {'i'rrlp..
_B.hlpp(>nshurr>-._PA 17257
,
OATH 01<' .lERSONAL REPRESENTAtiVE
COMMONWEALTH OJ<' I'ENNSYLVANIA }' tl8
COUNTY OF ----UI/4IlFllj ^~'I\ ______
The petltloner~ above-lIamed swear(s) 01' affirm(s) thnt the statcmcnts in the foregoing petition are
true and correct 10 the bcsl of the knowledge IInd belief of petilioner(s) IInd lhat as personal reprelen-
tatlve(s) of the above decedellt petitiollcr(s) will well and trulX adllllnl~ :tnr estate according 10 law,
"-1-'. "~}"""-~
Sworn to or affirllle<l)?~W subsclibed 1 . ~.'. ",,/ A:';.---' - - ~
'i~:~,~(t~~~{ 'I <cf'Lri] j~,~};~ J ~I~ I ,1. -' .>Rl . -1
M R ( 1 , Rf~lste/' (lC___.___.__ ~
\ :Y. \:..,' I -. I I)
No. ? 1 . q 7 . 90
Estate of _._~2.!~~:(' IHlf;I'~NlmHI{Y
_I Deceased
DECR":"~ QI<' PROnATE AND GRANT OF LETTERS
AND NOW ,Tnlluilrv,~()___,_. IYJiL_, b cvnslderallon of Ihe petition on
IlIe revene .Ide hereof, salis'nclory proof havina been presented before me,
IT IS DBCREED thatlhe hmrument(s) dated S~ntember 2(,. ] 990
lIescrlbed therein be admllt~d IV probate and riled of record as the last will of "
~lnry ].oui8e RO~ENHERRY a/k/a Mary L, "oSenberY'y
and Lelters TESTAMENTARY
are herebygranted 10 Michael :r. CASSIDY
U-
R.alner or WUl.
MARY CLEWIS
FEES
Probate, Letters, Elc. ..."..,,' $
Short Ce.'llftealei( 3) . . , . . , . . ,. $
Rommelallon ................ S
X-pages
JCP
305.00
9.00
Sally :r. Winder, Esq.
SUP. Ct. r. D .-1:!!l., 24705
ATTORNBY (Sup, I;:t, 1.0. No.)
701 East King Street
Shinoensburg PA 17257
ADDRESS
(717) 532 - 9476
~HONB
t1.UU
Flied
S
TOTAL __ S
,JANUARY 3D, 1997
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COMMON;~SYLYANIA
Df:flARTMFNT Of RFVENUt:
OEr! 11lO601
~ ~J 1
OFCEOH/rS NAMr. (L"ST,I'IRSr. AND MIODLE INITIAL) \lit. bln bkd n MflMMI WOIdl
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I 5-tt;Pr
FlE NUMIlER
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PO S EN B Ii: R. H y M ^ p y ], 0 11 " ,~
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SOCIAlllf:GUHiTY Nut.lflFR OATEorO[ATI\ [)Afl'or8IRTH
2 0 ] - .1 6 - 7 4 ] n 1 I ] 4 I ] ~ lJ 7 0 ] I
llr APPlICABlF.) flUlWlVlNG SPOUSE'S NmF. nAST, nASi, At>JD !.110m f INl1lALl SOSIA! Sf:ClIfll1l'NliMlltR
]JI ~2r)
[ THIS RETUR~~U~;:~~~E~I; ~~~~~TEWllmtil .
[XI 1. O~in81 Relum 0 2, SupplemonL11 Return 0 3, Rflmainder Relum[dlllloll!llMllP'~JlU 12 \J ~1)
D Ulmne<l E.tata D 4a Fululalnlara.1 Comploml..!.........., 11,",821 D 5 Fe<leral E.l1Ite Ta< Ralurn Required
[J 6 DOOldanl Died T..I1II.IAlllo:h'",.W,", [J 7, Decedenl Malnl1llne<la LI'ing Trusll''''",,,,O'',"1I1 __ 8. Tolal Number 01 S,I.D'po.il So..,
D 9. L11~'Uoli Procee<Is Recei,ed DID. Spousel Po,ertyCre<l11 I'............., ",Mh", 1.1,9SI 0" elaotion 10111' under See 9113(AIi_hSch "I
THIS SECTION MUST BE COMPLETEO, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: .-
N,4J.lF. CQMPlCTF. '-WlINO ADDRESS -
Sally ,T. I'linder 701 I'ilst Kin'l Rtl',..et
FIR"NAME 1""".""1 Shippensburrr 1"1\ 17257
lHENiQtIiNWBER
/17 !,32 - 9476
I Raa! e.I1IIe (Schedule A)
2 Slocks and Bond. (ScI1e<1ule B)
: J \, ;
,1 8 0, 8 5 6 ,'~:O
'.r,
~O'
(I)
(2)
(3)
(4)
(5)
(6)
(7)
3 CIo,ely Held CorporaUon,Pertne~hlp or Sole.Propn'lo~hlp
i 1
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5
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....
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4, Mortgages & NOla' Re<:el,able (Schedula 0)
5. Ce.h, Benk Depo.1ts & Miscellaneous Pel'lonel Property
(ScI1e<1ul1l E)
6 Jointly Owned Property (Scha(lule F)
7. Inler.Yi'los Translers & Miscellaneous NOli.Probeta Property
(Schedule G or L)
8. To'al Groll Aa..'s (101111 Lines 1.7)
9 Funeral e'pense. & Admlnotreli'le CO'11I (ScI1e<1ule HI
B I 8
0, ]
(8)
o 9 3 2
3 7, 7 ]
(II)
(12)
(13)
'J p
6,2
1 1. 0 1
\.(
] 8 7 I 0 6
7 '0
I
(9)
(10)
10, Deb~ of Oacedenl, Mortgage L1abllille., & Liens (ScI1e<1ule II
11, TOIII Deductions (101111 Line. 9 & 101
6
6 8, 9 4 7
o 3
12, Net Value ofealllllLlne 8 minus Line II)
13. Chenl1lUle and Go,emmenlal BaquesWSec 91 13 Trus. for which en election 10 111' he. nol bean
mede (Schedule J)
14, Net Value Subject 10 Tax (Line 12 minus Line 13)
15 Amount 01 line 14111'abt.
at the spousal tax mte , I
Seelnslructlons on re,erse .~alol appllceble percenl1lge
16. Amounl ollioe 14 le'able
a16% ral~
1'1 Amounl ollloe 14111,able
a115% lale , 1] 8,] ) 'J, C) R
I J. I R,] 1 'J
(14)
rIIB,]]'J
q R
x ,0
(15)
x ,08
(16)
(17)
(18)
o 0
1 7 I 7 l3
o 0
x ,15
.--.,
18, Tax Due
I 7 I 7 R
.!.W
.
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
UrlOOl pen~tles of pfIl)llry, I ,ioclofl;l lhall hlMI (I1amin&\.1lhih rellllfl. including 9Xomp8nying SCllMUlo5 and sllltornonls, and 10 tho tlosl 01 my knowledge snd boliflr, it 15 true. r.orrocland complolll {lllclBlilhon of pmpmor otllo'
I!lI!L1!.l6oof600&lfe[ll'OsonI8h~OiSbaHI(JO~8honofwhichoroo,)(O! rlll.~ilo'WJ;_~. .
SIGNATURE OF P SO~RESP I6JlllE FOR FILING RETURN ADDRESS
~'W'/Af"~/" . , A
_~~ ___ :;.. _----L:Iv!:.,>.LnilU:ALLLL }JlI ' 1.d. Lf ..' JA ___
81' ~~; OF PREPA R 0 HERJHi'f~PRE8ENTATIYE . AD;)~ESS {r 3 f, ,
__ d1_!.<}-_:::J'1ll_~\ ;t___l~J.J.J'=-'i"-1 jl~iwJl1l'l liS I 1\
DATE
nM4 .3 J 1 J'...___
DATE I
_l~J3JYi:_-
Decedenl's Complete Address:
r"'~'"< -'::'~1-;"~~!':'~";' '''''! _:~:~~".:~- -_:".:---=-=1
-~\-==~~ RL;~~';l~~~;~r~ ~~~~~===--=~=--'----r:1[ p-;:-- =PTf;l7m=:=j
Tax Pllyments and Credits:
1 T;.. Duo (Pogo 1 Lille WI
2. CrodiWPaymenlS
A. Spousal Poverty Credil
8, Prior Paymenls
C, Dlscounl
(1)
17r71R~
J
I
I
3,
InterosVPanally If applicable
D,lnler&SI
E, Penally
Jol~1 Credlls (A + 8 + C) (2)
1.727.51
'-
4,
J olallnleresVPenally ( 8 + E ) (3)
If line 21s greater Ihan line 1 + line 3, enler Ihe difference, This Is Ihe OVI!RPA YMENT,
Check box on Fage 1lln.19 to requllh r.fund (4)
-
If line 1 + line 31s greslarlhan IIn~ 2, enler the differen:e. This Is Ihe TAX DUE, (5)] 7,7.1 fl. DO
A. Enler the Interesl on Ihe lex due, (5A) ] ,727. SJ
8, Enler the lolal of Line 0 + 5A. This Is the BALANCE DUE, (58) .19,445. S.l
Make Check Pa able to: REGISTER OF WILLS, AGENT
1,727.5J
5
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIA TE BLOCKS
1, Old decedenl make a Iransfer and, Yes No
a, 'etain the use or Income of the property transferred; """"""" '"'''''''' """ " "" " '" '" 0 I!I
b, retain the right to designate who Shall use the property Iransferred.,r its Income; """'''''''''' 0 Kl
c, retain e reversionary Interest; or"" """""'" ",,''','','' """"""""" ''''''''"",,,,0 ro
d, receive the promise for life of ellher payments, benefits or care? '" ""''''''''''''''''''''''''''''" 0 I!I
2, If dealh occun'ad on or be/ore December 12, 1982, did decedent wllhin two years
preceding death transfer property wilhoul receiving adequate consideration? If death oCCurred
after December 12, 1982, did decedent transfar prop any wllhin one year of death without
receiving adequate conSideratiOn?"""""""""""""",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, """"""",,'" 0 IKI
3, Did decedent OWn an "In trust for" or payable upon dealh bank account or securlly
at his or her death? , """""""""'''''''''''''' '''''''''''''' "'"""",0 IX]
4, Did decedenl own an indivlduai retirement account, annuity, or other non.probata property?"" 0 IX]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P,S, ~9116 (a) (1,1) (i) provided for the reduction of 1I1e tax rate Imposed on the net value of transfers to or for the use of ttle
Surviving spouse from 6% to 3% for dales of death un or after ,Iuly 1, 1994 and before January 1, 1995,
72 P,S, ~9116 (a) (1,1) (ii) provided for the reduction of the rale imposed on the net value of Iransfers to or for the use of the surviving
SpOuse from 3% to 0% for dates of death on or after January 1, 1995. The stalule does not exempt a transfer 10 a surviving spouse
from tax, and the statutory requirements for disclosure of assets and fil1n9 a tax relurn are stili applicable even if the surviving Spou$e
is the only beneficiary,
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995" Please answer the following question by piacln9 an "x" in the
appropriate space,
Old Ihe decedenl creale a Irusl or similar arrangement which Is solely for the surviving spouse's benefit for his Or her entire
lifetime? Yea [::J No LJ
if you answered yas to the ebove quesllon, the tax on 1I1e trust or similer arrangement is POslponed until the death of the second
spouse, al which time il will be fully taxable at Ihe rale(s) applicable 10 the remainder beneficiary(les), Enter the value of the trust on
Scheduie .1, Part II, in order to remove iI from the calculation of Ihe lax due In this eSlate, You may wish to file Schedule 0 in order to
make the elechon available under Secllon 9113, If the election Is made, the trust or similar arrangement is laxed in 1I1e estate of Ihe
first decedenl spollse, the Portion of Ihe tlusl or Similar arrangement which benefils the surviving spouse is taxed at the zero tax rate,
and Ihe remainder is taxad althe rate(s) applicable to the remainder beneficiary(les) If \'OU choose to make the elecllon, you must
allach Schedule 0 to a timely-filed tax return, along with Schedule(s) K andlor M in order 10 show the appodionment of the trust or
simltar arrangament between the Surviving SPOuse and the remainder beneficiary(ies),
,
\
-
NOI au, 'I ",,~'::; ;,;~i TillS OEEll, MA~ TIllS fiRST DAY Of MAY IN THE
DEED 1",1.6~. "'"I YEAR NINETEEN HUNOOEU AND rnIlTY-SIX BETWEEN 3.
SteER VANCE ET UX .' u.t,v", '
., 0 I' . E8EH VAlICE AND ANNA B. VAlICE, HIS WifE, Of THE
TOt ' ~/1/4,6 'BOR~IGIl ar WUlI.t.EYSOURO, CWNTY Of OUlotlERlANl> AND
BEN~AI.4IN Y. ROSENBERRY, ET UX ,STATE or PENNSYLVIINIA, HERElllAfTEH CALLED THE GRANTORS) AND
CONSI .1.00 BEN~AIAIN Y. ROSEIlBERRY AND EVELYN l1. ROSENBERRY HI8 WifE, Of
LOCI 80UTII NEwTON TWP. 0))6 I:AST GARfll:LO OTREET. SIIIPPENSBURO, CUIotIERLANIl COUNTY,
DATOI ~AY 1, I9/,6
PEWIUYLVANIA, HEflEINArTER CALLE D THE GR WTEES(, WITNESSETH THAT
ENTOI MAY 6, 1946 I Itl COJISIDERATIOII Of rtlE DOLLAR (01.00) AND OTtt:R 0000 AND
VALUABLE CnNSIDERATIONS, IN tlNID PAILI, TIlE RECtlPT IS HERESY ACKNOWLEDGED, THE SAIU GRANTORS 00
HEREBY GR:,t/T AtIO CONVeY TO THE UAIO CRAlITf.EU, THEin IlElltS AIIO ASSIONS, ALL THAT CERTAIN PIECf.
OR PARCEL Qf LNID, SITIIATE Itl TIlE TOIytWIIIP Of SOIlTlI NEWTON, COUNTY Of CIIMBEHLAND AMD STATE or
PENNSYLVANIA, BOIJNllD AND DESCRIBED AS I' OLL Oll/S , TO WlTt-
BEGINNING AT A STONE PII.:E AT COONER Of LN-IDS, NOlll 00 LAlE, OF ANDREII/ BAUGHMAN'S HEIRS, AND
NOli/ 00 LATE Of READIIlO IROII COMPN-IY, TIIENCE OY TIlE LATTER, NORTH, THIRTY-f"CIJR AND ONE.--HAlf
DEGREES WEST, (N.)4hw.), TWENl'f-TlYO. 22) ROUS, MOllE OR LESS, TO liNE OF LAND Of,W. A. VANWSER
(,T ALl THE~ICl SY THE SME NORnl fifTY-fiVE DEGREES, EALT, (N. 5~ E.) TWcf;TY-EIGIfT (28) RODS
ANU fOUR (I.) FEET TO A POINT on LINE Of ~N-ID Of BAlD ANLl~E\V SAUOHMAN'S HEins, THENCE SOUTHIlARDLY
AL~O THE LINE OF LNW Of SAIl> ANDREW BAUOHMAtl'S HEIRS,T\iENTY-TWO (22) RODS TO A STONE PilEI
THENCE BY LAND, IIOW DR tATE, Or I,NOOEW CAUOlltMN'S IIEIRS, WE STWAR lJI..Y , TWWTY-EIGHT (28) ROUS AND
fOUR (4) fEET TO THE PLACE Of UECINNIN~. CmllAINlmi TtIREE ()) ACRES N-ID fORTY-NINE (49) PERCHES
MORE DR LESS. ,
HAVIIIG THEREON ERr.CTED A TWO STDRY fRAME STUCCOED DWELLING HOtltlE, tiHED, ANO f)T~R C1JT-
BUILDINGS.
9EING THE SAME PREMISES WHICH RUTH A. OREIQ~R BY HER DnD DATED OCTOBER 16, 194), AND RE-
CORDF.D. IN THE OfFICE OF THE RECORDER Of DEEDS IN AND fOR CUIAlERLANU COUNTY IN DEED BOlli< "R", Va.
12, PAGE 408, lIRA/lYED AND CONVEYED TO THf; GRNITORS HEREIN.
AND THE SM 0 ORANTORS DO HEREBY COVENANT ANa AGREE TO AN~WI TH THE SAID GRANTEES THAT THEY
THE GRANTORS, tHEIR HEIR S, EXECUTOfIS AND AWINISTRATl1RS. SHAlL AtIU WlI.L GENEMLLY WARRANT AND
F'OREVf.R DEfEND TilE HEREIN ABOVE DESCRIBED PREMISES, WITH THE HEREDITAMENTS AND APPURTENANCES,
DEFINITION OF MARKET VALUE
Market Value as defined by the courts, is the highest price estimated
in terms of money which a property will bring if exposed for sale in
the open market, allowing a reasonable time finding a purchaser who
buys with knowledge of all the uses to which it is adapted and for
which it is capable of being used.
Frequently, it is referred to as the price at which a willing seller
would sell and a willing buyer would bUY1 neither being under abnor-
mal pressure.
HIGHEST AND BEST USE
Highest and Best Use is defined by the Appraisal Terminology and
Handbook, published by the American Institute of Real Estate Appra..
isers, as "the most profitable likely use to which a property can
be put".
Based on the above definition and after seeing the site, neighbor-
hood and area, it is my opinion that use of the subject as a single
family dwelling, as is current, is its Highest and Best Use.
SITE DATA AND UTILITIES
The property is located 1 mile southeast of Shippensburg in Shippen-
sburg Township, Queen street South to Mountain View Development.
Available utilities are public water and sewer, cable, electric and
telephone. Schools and churches are nearby and shopping is available
wit.hin 2 miles,
DESCRIPTION OF LAND
The subject property being appraised is recorded in Deed Book VOl.32L,
Page 380. The property can be identified as Tax Map Parcel N36-35-
2385-82 in Shippensburg Township, Cumberland County. This is a typ-
ical site in this area and I did not observe any adverse easements or
encroachments that would affect this value.
IMPROVEMENTS
Dwelling-frame-brick veneer-asphalt shingle roof, open front porch,
enclosed rear sun porch & 2 car garage. This ranch dwelling was built
in 1986 and has 1,990 sq. ft. of living area. It consists of a
kitchen, wall and base cabinets, double sink and vinyl flooring; din-
ing room with carpet; family room wi fireplace and carpet; living
room with carpet; 3 bedrooms with carpet; 2 full baths and 1-! bath.
There is a full basement, concrete, electric water heater, 200 amp
electric service, electric heat pump. The left rear basement corner
is damp. There is also a central vacuum system, intercom system and
central air.
I(VlilI fh l~ II)
"*" ~'. ..... '.. .
SCH~DULE H I
FUNERAL EXPENSES,
..":I~~~~~~::~JSC~~T?N~~t.._. Plm. P,lnl or T~~.
--- -- IT' R
Mary Louise ROSENBERRY 2] - 97 - 0090
__,__~___'_________n____.____ ____~__ _ .__ _ __. _
.
COMMONWrAlTH Of P[NNfIoYlV"NII.
INHERitANCE tAl( fl:ElURN
lE $IO!~t OEC!P!~!. ~
iSTATE OF---
ITEM
NUMBER
A. Fun.rol Exp.n....
1.
2.
3.
B.
1.
2,
DESCRIPTION
AMOUNT
Fbgelsanger-Bricker Flmeral Home, funeral bill
Crider Meats, meal follC1Nin<;l funeral,
SChull-Koontz, foot stone and enqraVJ.ng
$ 6,361.00
$ 1]2.58
$ 509.00
AcImlnl'l,allv. Co.l..
Pe,"onal Reprelentotlve Commllllonl
Social Security Number of P."onol Reprelentatl,,:
Vear Commlllionl paid
Alto,ner F.el
Sal y J. Winder, Esq.
3, Family EKemptlon
Claimant __,___..___ Rolotlanlhlp
$ l,050.00
Add,ell of Claimant at docedent'l death
St..ot Addrell
City
State
Zip Code__
4, Probote Foel
Register of Wills. $ 325.00
C. MI...llan.ou. Exp.n....
1. Register of Wills, file Inheritance Tax return $ 15.00
2, Recorc'ler of Deeds, final release $ 25.50
3, C'..eorge Ebener & Assoc., real estate appraisal. $ 275.00
4, Clnberland Law cTournal, advertise I..etters Testamentary $ 60.00
5, News - Chr6nicIe, advertise Letters Testamentary $ 44.24
6, Shippensburg Post Office, postage $ 32.00
7,
8,
TOTAL (AlIa ent., on line 9, Recopltulatlon)
S R,809.32
(II mar. .pa.. I. n..ded, In..rl additional .h..1I of .am. .bo.l
(O"",,,,nfl_",i.I'I401 rltlll\U\lAllto\
ttlt"'lIA,lKII;""l1i"'''
'UIOIUllltt'Oltl!
l I
SCHEDULE J
hENEFICIARIES
__. .._>-<=, ___ _. ..__,cc=-~~ -
" - PIli NUMBU
Marv lDuise ROSFMl1"'JlRY 2) - 97 .' 0090
t-:~,~
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"v.'lUfI. ~,I"
fSlAII Of
_..____.n___-._--..~."..
IlIM
NUMUU
NAME AND ADDRnl OF BENEfiCIARY
RElATIONSHIP
AMOUNT OR
SHARI Of mAn
---- --
A, lOll.obl. a.qu"llIr
I. Harry W, Rosenberry
743 Walnut Bottom Rd, Shippensburg PA 17257 collBteral heir $1,000,00
2, Earl D, Rosenberry
3 Long View, Shippensburg, PA 17257 cousin $5,000,00
3, Evelyn G. Jacoby Fay
45 19A Palm St, Mt. Home AFB, Idaho 83648 collateral heir $5,000,00
4, Hal'Old B, Jacoby
96 Airport Road, Shippensburg, P A 17257 uncle $5,000,00
5, Benjamin A. Jacoby
96 Airport Road, Shippensburg, P A 17257 cousin $5,000,00
6, Mara J, Fay
45 19A Palm Stl Mt. Home AFB, Idaho 83648 cousin $5,000,00
7, Michael J, Cassidy
Chestnut Circle, Shlppensburg, PA 17257 . unrelated 100%
residue
ITiM
NUMUER
NAM! AND ADDRESS 0' ftfNIPlCIARY
AMOUNT OR
SHARI 0' 1ST A Ti
I,ChDritabl. .nd Oo..rl\""l\la~ hquIIlJ1
1.
'I
TOTAL CHAR"AIlE AND GOVERNMENTAl ftf,QUESIS IAho '''or on Ii.. 13. R.to,.iI.lollonl S
__1"~
Ii"'';". .p~';~'i';-~;;'-d'~"'J;-i;;.ff "d"di;j;;;~I~i;;;;, of "I"tt liu)
I
"
COMMONWEALTH OF PENNSYLVANIA
OEPARTMEN1' OF REVENUE
'URE~U Of INDIVIOU~L T~KES
IMHfRITAHt[ TAN DIVISION
OCPT. l8GitO I
U~RRISIlUA(l, PA 17128-0601
NOTICE Of IN.IERn~NCE T~K
~PPR~ISEHENT, ~l.l.O"~NCE OR OIS~LLO"~NCE
Of DEIlUCTIOHS ~NO ~SSESSHENI Of TAK
DATE
ESTATE OF
DATE OF DEATH
FILl! NUMBER
COUNTY
ACN
t'--- '-------~-------"".--.-..-3--'-'
""=~= ".-!~:..,,,,~!."!:!J.~=-=s
---------_.~ -_._..._"..._~
MAKI! 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 ....
iiiV': ii47"e:Xu"Fji" iiiF9'fi"iifificiUoF"YNHiifi fA'NcE-i'A'x"'i'PPRA-i siiiiEii'f; """iTowi.N"cii" ciii" - ------"-""...' _..-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
MARY L FILE NO. 21 97-0090 ACN 101
SALLY J WINDER
701 EKING ST
SHIPPENSBURG
PA 17257
"!
Cl
ESTATE OF ROSENBERRY
YAK RETURN N~S I (X) ACCEPTED AS fIl.ED
USERVATlON CONCERNING FU'ruRE INTEREST " SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..I Est.t. tSohedul. A)
2, Stooks Mnd Bonde CSehadul. B)
3. Cloaely Held stock/Partner.hip Inter.st (Schedull C)
it. Harte,,,.a/Nota,, RftOl1vabl. (Sohedule DJ
S. Cech/Bank D.POGits/Hiso. P.r~on.l ProPlrty (Sohedule El
6. Jointly Ow~ rroperty (Schedule f)
7. Trahlferl (Schedule Ol
8. Total Au.tll
02'15-1999
ROSENBERRY
01"14-199'1
21 97"0090
CUMBERLAND
101
) CHANGED
III
121
(3)
(4)
(51
Ihl
(7)
180,856.0Q
.OQ
.00
.l!J!
.00
6,211.01
.Q9..
18)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. funeral Expense./Ao.. tostG/Hiso. E~pensa' (Schedul. Hl
10. o.bta/Hortgbge Liabilities/Liens (Schedule I)
11. Tot_I Deduotlons
12. Net V_1\.. 01 Tax Return
13. Charttabl./Goy.ro.antal 8equests; N~n~al.~tad 9113 Trults (Sohadule Jl
14. Net Value of Estat. Subjact to T.~
If .n .......ent w.. i..ued previously, lines 14, 15 end~Dr 16, 17 .nd 18
reflect figures th.t include thQ total of 6b1 return. a..e.sed to date.
ASSESSMENT OF TAX:
IS. AltOunt of Lin. 14 at Spous.l rete US)
16. AltOunt of lina 14 taxable at lin.al/tIM'S A rat. (16)
17. A~unt of Line 14 taxable at Collet.ral/Clars R rat. (17)
U!I. Principal rax Ou.
NOTE:
TAX CREDITSI
--,
PAYHENT
DATE
12-04-1'998
RECEIPT
NUNBER
AA324354
DISCOUNT (tl
INTEREST/PEN PAID 1-)
- ~---1.727,51-
BALANCE OF UNPAID INTEREST/PENALTY AS OF 12-05-1998
. IF PAID AFTER DATE INDIC~TED, SEE REVERSE
FOR CALCULATION Of ADDIIIONAL INTEREST,
8,809.32
60,137,71
Ill)
(12) _
1131
(l")
(,)-
(lQ)
,00 K ,00..
,00 K .06.
118 ,i'i9.9ii K . 15.
(leI
AHOUNT PAID
-"-'-'"1'9";4-45,51
TOTAL TAX CREDIT
.__._.__uu___._~_~
BALA~':_:'..~~~TAX DUE
INTEREST AND PEN.
----..--..-- .
TOTAL DUE
....._...._-_._-~
C:/W
UY.IHl~" .,~ in.HI
MARY
L
DATE 02-15-1999
NOTE I To lntur. proper
oredit to your aQcount,
sublltit the UPPttF" pOI~Uon
of this forM with your
t.x Plly...nt.
18'1,067.01
68.947 03
116,119.98
,00
118,119.98
will
,00
,00
1'1,718.00
17,718.00
17,718.00
--~-
.00
93.05
93.05
( IF TOTAL DUE IS LESS THAN .1, NO PAVH~NT IS REquIRED.
If TOTAL DUE IS REfLECTED AS A "CREDIT" ICR), VOU HAV BE DUE
~ REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATIONt E.tete. of deoldent. d~i", on or befora Dao~r 12,19.2 _M If InY future lnt.r,.t In the ..t.t. 1. trln.f.rred
J,n po.....lon 0,. ~jOYHht to Chu e (ool1l1t.r.U benafiol.,. 11ft of thl deClMlOnt IIftlr the ,,,p'r.tlon of -.,. I.t.t. for
life or for ~""" the ~.lth hereby axp,.I..ly rl.,rYI. the right to .,pral.. ~ ...... trln.far InheritInG' TaMI.
at the l.wful Cia.. . (0011Itl,..I) rlt. on eny .uch futurl Int.relt.
_Of
NOTICEI To fulfill the r4qUlr..-nt. of &action 2140 of the Inherltlnce end Elteta TIM Aot, Aot 21 of 1995, (72 P.S.
SMtlon 9140).
PA~NTI Detaoh .... top portion of thls NoUo.. Mld .ubIllt with your PIYHnt to the Aeghter of Will. ,.rlnted on the rlYlrH dde.
~.""I otllCk or IIOney order p.yabla toOl REGISTER Or:' MILLS, AGENT
~ (CR)I A rlft.nl of . hK or~1t, whloh Will not r.qunted on tt.. TIX R.turn, HY be rflquutGd by C1011pllt1nl In "Appl1oltlon
for RI'fund of PlN1nI,.ll1anla Inhnrltlno. ~ Eltate TlX" (REV-Un). App1J.o_Uona Irl Iv.l1abl. It the OfUo.
of the RlG1.tar of Will., any of the 2~ Rlvlnue DI~trlC1t Offlol., or by oa111hA the ~olll 24-hour
enlWlrlnt Ilrvlo~ ~Mlber. for for.a ordering I In Pann'Ylvanl, l-100-562-20S0, out.lda Penn.ylvlnll and
w!thln 10011 H1rrhbura 11"1 ("117) 7&7-8094, TOOt (711) 77~-2!52 (Helrlng IlIptdr.d Only).
OBJECTIONS I Any plrty in Intlr..t not ..tilfled with the ~pral..-.nt, ellowenol or dl.allowancl of daduotlon., or ......-.nt
of tlM (Ino1udlng dl.count or int.r..tl .. .hown on thi. Hotioe au.t objeot within Ilxt,. (60) dlY' of receipt of
thh Notioe by I
ADMIN
ISTAATlVE
CORRECTlONSl
DISCOUNlI
I
I
,I
1
I
!
I
I
I
!
PENAL TV I
INTt::RESTI
~-tlrlttan protlat to the PA Dlparta.nt of R.....nue, Board of Appelh, D.,.t. 2&1021. H.rrbburg, PA 17128"1021. OR
--allotlon to h..... the: aatter d.t.ralned at audit of tha aeooont of the p.r.onal rlfJre..ntaUv., OR
~~1P".1 to the Orphan.' I::ourt.
F8CltUIl .rror. dltooller.d or. thh ........nt .hould b. lutd,.....d In IiIrlting tal PA D4partaent of Revenue,
IU"'au (If Indlllldual TIIUU, AnN, po.t At.......nt A.vi.1iI Unit, o.pt. 280601, Harrhburll, PA 17128-0601
PhoM (717) 717.6505. S.I pegl 5 of the bootl.l,t "Inatruotlon. for Inheritanc. l.M R,turn fot I A..lcfent
DeoadM\t" (ftEV-1!tOl1 for IIl'1 8MpllflaUon of adalnhtrlUII'lY Clorr.otable '1'1'01".
Jf any tlM ~ Is paid IiIlthin thr.. (]) cnl.ndar aontha aftar th* decod.nt'. dI.th, e flv. percent (SX) dl.count of
the taM plld 1ft a11ow.d.
TM 15X taM lIIIIM.ty non~parUolpltlon pcanlltV It oOllputld on the total of the t'M and inter..t ......ed, end not
p.id blfore J~ry 18, 1996, the flr.t d.y If tit the and of the taM .-na.ty parlOd. Thl. non-plrtlolpation
penllty ls app..dllbl. In the .... allnn.r 1100 In the the ..... Uau period .. YOI.I liIould ttPPNl the taK and lnt.r..t
th.t h.. baen .......d I' Indic.ted on thl. notlol.
Intlr..t It Charged bllIJnnlng with fir_t day of d.Unquenoy, or nlna (91 IIOnth. and OM (I) day frOll the dlt. of
dolth, to thl d.b of pay...nt. TaMI. IiIhltlh b.c... delinquent bafor. Janulry I, 1982 bier lntlra.t It the nt. of
.IM (6X) parelnt per annua cllcul.tld It a d.Jly rlt. of .000164. All t8M" Whloh baa... o.llnquent on and .fter
JMUltry 1. 1982 .,HI blar Jntlr..t .~ . rllt. whioh IiIUI yary f"OII ollendar ~.ar to o.lendl" YII.. with that rltl
announced by t~ PA U~lrt~nt of Rev.nu., The 8PPI.c.bl~ Intlr..t rata. for 19.2 throuuh 1999 11'.1
Y!!! !.o.1!rllt fllta p.lh Int.re.t fft(;tor ~ Intar..t flit. !!J!ib Int.r..t Feotor
IIJ82 20Y. .000M8 1988-1991 IlX .000501
1983 16:( .000431 1992 .~ .000l41
I... II:( .000]01 1993.1994 7X .000192
1985 U:( .01l0SS6 1""S-I998 .X .000247
I." 10;; .0110274 .... 1X .000192
1987 .X .000247
ulntar..t it caloulatad .. followlI
INTEREST . BALANCE OF TAX UNPAID X NUNaER OF DAya DELINQUENT X DAILY INTEREST FACTOR
"-Any NoUoe l..uad If tar the t.M b.ootlll dlUnquent w1l.1 refl.ct an tnt.rest olloulltlon to fift..en U&) an
beyond the date of the .11......,.. If peYtl.nt II aade athr thlt tnt.,...t C10llpUtltlon dltl .ttown on the
Notlo., IIddlt10nal Jnter..t "".t be tlllt.'ilhlted.
" "'"~ ~"'" r"- '" "', "~-,
G, 8c C, ASSOCIATES
REClISTER OFWILLS OFFICE
q1,q~
;1-\" ,
Chccking. Orrs!l1wn Bnnk EST, OF MA:RY L. ROSENBERRY/FILE 112 I 970090/AC
11
,
1199
8/19199
93,05
9305
'k :' ~'- t~~ ,-,_P-
'/' "',~
- ~: -~ ;;, <
"
'-:.;;, 0;"
, ;f t_ ~ C I
J',l"t. ~ ~'
,~ - "
~ ..~
.;'
.- -i--fA ':'" ,f
iA ; ': - '\
. " . \
-".,._t~-'i l '
, ~
-'l '_f :': ~ t"'
t~
)
,
,
""
"I f
f . ?5
"
\ t";
~, ,
,~.--' --~
-~-'-1'!':;':-~''-.__T;-_''''''',~A'.~ ...... ff ,r ''\!'
,r'" ,
PAYMENT I
IMtlOh thot tOP portion of thh HoUCQ .od IUbIllt with your pIy..nt uckI p.~lbl. to the nIM end ~r'"
printed 0:Il the fl\ltr.. lide.
~,. If RESIDENT DECEDENT uk. ohltok or ItQf1IY ordlr p'Y8bla tOI REGISTER OF WILLS, AGENT.
.. I-f HOM.RESlDEHT DECEDENT .akl aMok or ~y ureter ply8bl, tOl COtttONWEALTH OF PENNSYLVANIA.
REFUHU (CA)I A rlfund of . taM oredlt, whieh WI' not rlqualted on the TIX Return, .IY b. requllt.d by o~l.ting In
"Applioatlon for R.fund of P~'Ylveni. Inheritanoe _ld Eatets TIM" (REY.1313). Applioatlonl ar. I\laillbl. at
the (lffio. of t.... Register of Will', ImY of thl 23 Rlvenue Distriot OffiCI' or frOll the neplt'tHOt" 24-~hour
InlWering ,.rv101 ~rl for for.. ordering, In P.nn'Ylv~i. lw800-36Z-2050, out,lde Pann'Ylvlnia
Ind wIthin local Harrl.burg .re. (717) 787~8094, TOOl 1~800-447-3020 (Svrvio. for taMpDyers with
'f*' III heIr ing Ilnd IPeDkina need,).
REPlV TO:
Que,tion. regarding .rror, oontained on this notlc. .hould be addrMIJ.d to: PA a.partaent of Revenue, Bureeu
of Individull TIMI', ATT", Po.t A.....m.nt Review Unit, Dlpt. 280601, HarrIsburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tlM dUM A. paid within thr.e (3) calondar .ooth' Ift.r the decedent'l death, . flv. perclnt (5~) discount
of the taM plid It IUc..-d.
PENAL"" I
The 15X tlM eanolty non~pDrtiolp.tlon p.nnlty I. ooaput.d on the total of t~ tlM and Int.r..t .....Iod, end not
plld bef~re January Ie, 1996, the flret day after the and of the tlM .~.,t~ ~rlod.
INTEREST I
Interelt 11 charpd tMglnnlna with first day of del1nQUlfl0Y, or rdllG (9) .cnth. 100 on. (1) dey fro. the &It. of
dlDth, to the date of p.~aant. TaM.. which b.e... delinqu.nt b.for. Jenuary 1, 1932 baar Intere.t at the rate of
.IM (6;(') perC4f1t pii" an",_ calC!ullt.d lIt I dilly rlt. uf .000164. All taMIS wh!oh be<<M8 delinquent en and .fter
Januftry 1, 1982 w1li b.ar Intere.t at a rate which wl1) vary fro. oalend.r y.er to calendar y..r with that rat.
snnouncMl by thl PA Dep.rt..nt of RevenuI. Th. appUoabl. Inter..t ,'ate. for 1982 through 1999 ar'lI
VIII' Inter..t Rate Dally Int.r.st Fftotor VIDr In18rllt fl:ah OaUy Intere.t Fector
1982 20Y. .000548 198&-1991 11% .000301
1983 lOX .000438 199' 9X .000247
19114 IIX .000501 1993-1994 n .0001'12
1985 13Y. .0005S6 1995.1998 97. .000247
19M 10:< .000274 '999 n .000192
1987 9X .000e47
-.Intlrt.t J,c,loulltad e. follow.,
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYE DELINQUENT X DAILY INTEREST FACTOR
--Any Notlae l..u.t.! .fhr t~ tax bacOIIII delinquent '1111 reU.ct "I Inter..t olllcuhtloo to fifteen (15) dIIYI
beyond the det. of the ....I..ent. If pay.ant 11 wade ttUer the interest cOlIPutation datu shown on the
Notice, addltlonll intere.t .u.t be calculated.