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D 185191 COMMONWEA\.TH OF PliNNSY\.VANIA
MO. AA' OIPARTMI..t o. ."'INUI
.....".." 1"'1 OffiCIAl. RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
,- ~ := "'-- -=--'--' - --- --.=- --=='""--
&
ACN
ASSESSMENT '!I
CONTROl r.a
NUMBER
AMOUNT
RECEIVED fROM,
1"01
..."..1l16.tlO
JAMES 0 flQ(3Af{,[iSt~UIf{E
-
-
-
1 W MAIN STREr::!
SH 1 REMANSTOWN , PA 17011
ESTATE INFORMATION' \ --
et FilE NUM&ER
II 21--1'797,--01'75
et NAME Of DECEDENT {lAST)
r.I [:ASON JDtiEPHI NE H
II DATE Of p~~MENl ----
B P6$fiiA#-&./l'-lP' -,
COUNTY 0 ,'O&~
BSN 17e..<\8.<\ /:)59
(fiRST) "'II
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.9,:371>.50
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CUMl'lEI~L.ANO
OATE Of DEATH
11/E:\;!1'lf,
REMARKS
-
fa TOTAl AMOUNT PAID -
SEAL
OONNA M pcrnl:t 1 GE'.R
C 10 JAMES P BO(3AR. ESQU 1 RS:
GHECK* ?1?5
RECEIVED &y~.' ',.;. .-
----SIGNATURe
MARY C. L.EWlS
RE(3ISTER OF WIL.L.S
REGISTER OF WI LI.S
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
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I. R.ol Ella" ISch.dule AI
2. Slock~ and Bondi (Schedule 81
3, Clolely Held Slock/Parlnerlhlp lnl.rell lSchedule C)
Ii, MorlsasOl and NotOl Recelvoble ISchedule DI
5, Caih, Bank Pepollh & Milcellaneoul Perlonal Property
ISch.dul. EI
6. Jointly O.....ned Properly (Schedule F)
7, Tronli." (Schedule GI (Schedule LI
8. Total Grall Auers 110lal llnOl 1.7)
9, Funeral Expenll'u, Admlnillratlve COlli, Mi'cell~neoul
Expenlel 15chedule H)
10. Debll, Mortgoge liabilities, Liens 15chedule I)
11. T 0101 Oeduclionl (10101 Lines 9 & 10j
12. Net Value of Estoto lLino 8 minul Line 11)
13. Charilablll and Governmental 8equesll (Schedule J)
14. Net Valu" Sublecr 10 Tax (Line 12 mlnul Line 131
15. Spoulal Tranlferlllor dOlel of dealh afler 6.30.941
See lnllruc110nl for Applicable Percentoge on Reverie
Side. (Include voluel From Schedule K or Schedule M,I
16, Amount of L1nll 14 toxable at 6% role
(Include valuel from Schedule K or Schedule M.J
17. Amount of Line 14 taxable at 15% role
(Indude valUe'll Irom Schedulo K or Schedule M.l
18. Prlncipollf\x due (Add Inx from lines 15, 16 and 17.)
lQ. Creditl Spoulal Poverty Credit Prior Paymentl
_________ + ~_3_~6_~50__
///
reR OATIS or DIAlH AnlR 12/31/9\ CHICK HURl
If A SI'OU5AL
POVIRTY CRlDIT IS CLAIMID I. I
PILI NUMIIR
;II
I 'J~'I
Ol'!',
r~OMMONWf"lIH Of PfNN5YlVANI"
!H""'UM['Ni Of IlEVENUf
O!Pl 2ilO6Q1
H""l~ISIHJAO,'" 1712B.0601
~;u....c~. ..o"-~' N 'S-';AM .~. "i-~Dt~r;-~\;6r>[f'im1iMl--:":::'~n--O...
Eason, Josephine R.
I '~c~'~ '~C~~i~N~~,~;;d _u ]"~'~ '; ;';'~ ') (, I"~~"; ~';:'116
__~___ i';_'''",:~~:;:;';'O~\iOi;':ii~;: ""':;"'~~,"""_OI' ""'",, -[J('" ""I""-NI>M'"
&:1 1. Original Rol"n [J 2. Suppl.montol R.t"n
[] 4. llmlt.d Ellole r.J 40. Future Interell Compromile
lIar dot.. of death oller 12.12.821
6() 6, Decedent DI.d Teltale [J 7. Oecedftnt Malnlalned a Living Trull
IAlloch copy of Willi ,. IAttoch copy of Trulll
ALL CORRESPONDENCE AND CONFIDINTIAL TAX INFORMATION SHOULD 8E DIRECTED TO.
NlM'r"- COMPlr:Tf MAIliNG AOORlU
James D. Bogar..!.._~sq~E.:'_______ Bogar and Sheely Law
"'''HON'NUM''' 1 West Main Street
717 L?_~l7-876l Shiremanstown, PA
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COUNTY C,?OE _ __ _ TEAR _ _ _ _. . NUMm
_0 f)Ti"rrifN11"7clMPlffr ^ODRf~r---'.'-'~._-_.---------=.:"'~-~
-II,'; OITB Iirid'lU IlofICl
Mo"h[lIlJcBb\.lr~(l, I'A 170~j5
c_ou~tf ;:iMil~~~~~VI~id-lfi~i$~iiCYi6ti~i -
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Remainder Return
Ifor dolo. of d.oth prior to 12"13.821
federal eUate Tax R.turn Required
T 0101 Number of Safe Depotil 80.lt1l
Offices
17011
,. J
(I I ______,.__.________
121 ____,___".____
131
(41__
15)_~___"__
161 _ ,
171 ~~_r.,9_~4. 79 ___
3,776.90
(8 I
223,014.79
(q)
(10) _
(11) 3,776.90
(121 _..2...l.2....2J.L..8.9
113)
1141_ 219,237.89
(151
(16) ---1.~9, 237.89
)(,_11:
x .06 =
___L3, 154~____
(171_,_______________" ,15 D
(181
D~lCounr Inlerell
+~~~ .'------
(1ql
(20)
9,870.00
20. If Line 19 ilgfeater thon Line 18, "nler the diff~rtllnce on line 20, Thil illhe OVERPAYMENT.
110
Clwck hCr(' if aU ote requostlng: 0 refund of yout overpayment.
__._3,?8.J_'-2_~___
21. If Line 18 il greoler than line lQ, ~nh'H Ihe difference on line 21, This is the TAX OUS. (21)
A. En/fir Ihe inlfHful on the b.:slonce due on line 21A. (21A)
8. Enter Ihe 10101 of Line 21 and 21A on line 216. Thil il the BALANCE DUE, j21B) . ..--:.)__~_~~E~.-=-?_~f--==:~_=
M~k~__~~~.~~ay~~_~.!..!.~~!~!_~~.!~o!_~~I.I~,_..~!l..!..~.!~._.___.__.___________._._..__~______..____________.___
)-- ). BESURE TO-"NSWEii-ALL-QliESTiONS-ONREVERSESlD~ AN"O TO_RECHECK MATH ~ of(
U~a.f, penalties of perjury, I declarft thai I have examined Ihit rfJlurn, including cl(companying "hedule! ond ttaremenh, and to Ihe bell of my knowledgd and b.ellaf,
1III I \.Ie, corr.ct and complete. I declare Ihol 011 reClI 6,tole hO$ b(len ropon~d 01 Irlle markel value, Declaration of preparer other Ihan the pertonal rGpr"entallve I,
bPI on all informal!!;)n of which preporer ha$ cwy knowledge.
I I Tufte o~ ~fRso~i$ii6~~liiLf<5i1-mlNG-iETll-~-N.~ .-,i!Joi(S;- .
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~El._~:_ P_Q.t j:~e_i.!.l",r:.__ _ _ _ _
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J~ D. ~~gar, Esquire
6A:t'E--~~---_..+.-'-_.
08/11/97
204 r,idcJe Hill ROMI
M(Ccllallil..:s.bul.~g._ l'Al1D5.5
1 West Mil.l.ll Street
S I1lt-,>Jndns town/. P^ UO 1 L.
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08/11/97
JoseJ!.hine R.
ITEM
NUMBER
A.
IIh',Ul1 n.. 17'''1
RYATE Of
1,
2.
B.
1.
2,
3.
4.
C.
1.
2,
3.
4.
5.
6.
7.
8.
-!jJ.
L~ SCHEDULE H J
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
._ ~IS~E~LA~~O~S EX~.E~~ES ._ __ .. PI.ao! Print !,.!J!f..
- __.~ .___ _ __ _._~=.-J:~ NUMBER __ ~!17_:.c'! 7_5
DESCRIPTION AMOUNT
COMMONW!AUH Of PfNN&Yl"ANIA
INHfklTANCf 'All: krrUR'~
RUIDENl DECEDENt
- --'"
Eason
Funeral Expen....
Malpezzi Funeral
Home ~ funeral and burial expense
$ 1,969.40
Gingrich Memorials - monument
595.00
AcI",lnl.tratlv. Ca.t..
Personal R.pr..entatlve Commllllonl None C la imed,
Social Security Number of Personal Reprelentatlve; .
Year Cammllllonl paid
AltorneyFeel James D. Bogar, EBquire as per agreement
1/062.50
Family Exemption None Claimed
Claimant
Addrell 01 Claimant at decedent/, death
Street Addlell
Relatlonlhlp
City
Stote
Zip Code
Probate Fe..
MI..ellan.ou. Exp.n....
RESERVES: Costs to conclude administration of
Estate including filing of PA Inheritance Tax
Return, filing fee for First and Final Account and
Statement of Proposed Distribution and personal
and fiduciary income tax returns preparation fees
150.00
TOTAL (AlIa onto, on line 9, Rocapltulatlonl
(II ,nor. .po.. II n.ed.d, Inl.rt additional .he.tl 01 la",e II...)
$ 3,776.90
;s /ft',;(. /1
BUREAU Of INDIVIDIIAL TAXES
INtIERllANC[ 14)( OIVISION
UEPT, ZCtl(,nt
ti"RRISBURO, p" 17128-0&01
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISF.MENT, ALLDWANcr. OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT Of TAX
11-17" 9 7
EASON
11-22-96
21 97-0175
CUMBERLAND
101
[~~~ -:~p-~~!~~in!~~=-1
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 ....
R 'EV: isiij - EX -Ai: 'ji - f (IF 9'r, -Noii C E - .6F - ytiH Eif it ANtE - "fAx - A P PRA is E MEN ;:;.. Ai:. i:ow ANtE- OR - -. --". - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF 'fAX
JOSEPHINE R FILE NO. 21 97-0175 ACN 101
DATE
ESTATE OF
DATE OF DEA'fH
FILE NUMBER
COUNTY
ACN
JAMES D BOGAR ESQ
BOGAR & SHEELY LAW OFFC
1 W MAIN sr
SHIREMANSTOWN
PA 17011
E,STATE OF
EASON
TAX RETURN WAS I I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, R.al Estat. (Sch.d~l. A)
2, stocks and Bonds (Schedule OJ
5, Closely Held stock/Partnership InterBst (Schedule C I
4. Hartgages/Note, Receivable (Sohedule D)
S. Cesh/Bank D~posits/H1sc. Personel Property (Schedule E)
D. Jointly Own.d Property (Schedule f)
7. Tr.n5f.,., (Schedule 0)
8, Tobl Asset s
CIlANGED
III
121
131
141
151
(6)
(7)
.00
.00
.00
.00
.00
.00
223,014.79
leI
APPROVED DEDUCTIONS AND EXEMPTIONS:
~, Fun.ral Expenses/Adm. Costs/Hisc. Expenses (Schedule H)
10. Debts/Mortgage Liebilities/Li.ns (Sch.dul~ I)
11. Total Deductions
12. Net V.lua of r.x Return
13. Charitable/Governmental Bequ.sts; Non~el.ctad 9113 Tru,t. (Schedule J)
14. Nat Value of E st.t. Subjeot to Tax
If an assessment was issued previously, lines
reflect figures that include the total of ab1
ASSESSMENT OF TAX:
IS, Amount of Line 14
16. A~ount of Line 14
17. Amount of Line 14
18. ~rinclpel Tax Due
TAX CREDITS I
-..~--_.
PAYMENT
DATE
--0-2-21- 97
08-12-97
NOTE I
at 5pl)usa1
hxobla at
taxable .t
rote
Lin..l/Cla,s A rat.
Coll.t.ral/Ci.Js 8 r~t.
3,776.90
.00.
1111
(12)
(13)
1141
191
1101
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JOSEPHINE R
DATE
11-17-97
NOTE: To insure proper
cradi t to your account I
submit the upp.r portJon
of thig form with your
t.x pay",.nt.
223,014.79
3.776 90
219,237.89.
.00
219,237.89
14. lS and/or 16, 17 and 18 will
returns assessed to date.
1151
1161
1171
,00
219,237.89
,00
X,OO, .00
X ,06, 13,154.27
X .15, ,00
l1al:--13 ,154.2]_
RECEIPT
NUMBER
AA185191
AA211626
---.-;=+-.------"l
IMTER~~SiJp~!! ::~~~) AMOUNT PAlO
493,50 9,376.50
,00 3,284.27
----.---- .. '--11
TOTAL TAX CREDIY 13,154.27
.~_._._.. --~_.~_...
BALANCE OF TAX DUE .00
_..---_._~-~._---~._--_. ._-_._~-~---
INTEREST AND PEN. .00
t,,'~~iOTEL~ DUE=~I=~==~~- .~_O-
. IF PAID AFTER OATE INOICATED, SEE REVERSE
FOR CALCULATION Of ADOITIONAL INTEREST,
I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
If TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, VOU MAl' BE DUE
A REFUND. SEE REVERSE SIDE Of TillS fORM FOR INSTRUCTIONS, 1
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RE&ERVATtONl E.t,t.. ~f d.oW.nh dvlng I!)n or b.for. 'D.ctlllbu 12, 1912 .. if an!;' future Int.,...t' In Uti ..tl!ltl 11 trlnt'.rr.d
In Po.....lon or .nJoVN.nt to Cle.. I (collat'rltl b'n'flelerl.. of the alold.nt after the .wplratlon of any I.t,t. for
Ilf. or for v.ftr., the CO~Monwealth her.bv IKPr...lv re..rve. thl right to appralsl and ...... tran.fer Inheritance TaK.'
at the lawful Ctall Ii (collatlr.ll r.t" on any .ueh futurlll Intern\.
PURPOSE OF
NOTtCE I
PAVI1EIHl
REFUND (CR) 1
OBJf.CTlONSl
AOHIN
ISTRATlV[
CORRECTIONSl
DISCOUNT I
PENALTVl
INTEREST l
To fulfill thl rlllqulr'IPIent. of Slctlon i!140 of thl Inh.ritflncI find E.tate T8K '''(It, Aot 21 of 199~. (n P,S.
Seotlon 9140),
Oetflch thl top portion of thl. Notice and sub_It with 'tour payMlnt to the RIgI.tlr of Will. prlntla on the rlVlr'l .ldo,
-'Make chick or lIIonllY CJrder :HIYllbI8 to: REGISTER OF' WILLS, AGENT
A refund of . tax or'fldlt, which wn. not requuted on thl Taw Rltu/", may bl r.quI.tad hy cOIllPlllting an "Applloatlon
for Refund of Penn.ylvanla Inhlrltance .bnd E,tatt Taw" (REV-131~)' Applications Ilre !lvallablt at thlOHlc.
of th. R8glstor of Will., anv of thl 23 Revenue DIstrict Offlcel, or by cnlllng tho .peclal 24~hour
an.werlnv Ilrvlce nu~ber.fot f~r~1 ordering1 In P~nnsvlv~nia 1-800-362"2050, out. Ide penn.vlvanla ,nd
within hlCllll Harrl.burg ftrllfl (717) 78'1' "8C194, TOOl (17) 772-22S2 (Hooring hlpalred Only),
Any party In Intera.t not 8atlsfled with the Bppralse~ent, allowanco or dlsallowanoe of deduQtlons, or a"es.~ftnt
of tax (Including discount or Inter",tI lIS shOlm on thll Notice lIIust object within .Ixty (60) day. of r.clIlpt of
this Notlo. by:
"wrltt.n prote.t to the r~ O.part~'nt of R~venul, 80ard of Appeals, DlIpt, ~81021, Harrl.burg, p~ 17128.1021, OR
--Illation to havl the matter deter~lned lit audJt of the account of thG p.rlonal repre'lntatlve, OR
'-appeal to the Orphan" Court,
FlIetu.' error. dhcov.rlld on this a..lllllllent .houid bll addrnllld in writing tOI PA Ollpartnllllflt of RlIv.nue,
8ur.au of IndivIdual "'MU, AnNl Po.t Au.u.."t Rlvl.w Urllt, nlpt. 280601, Harrhburll, PA 17128-0601
Phon. 17l7) 117-6~05, s.. page ~ of the booklet "In.tructlons for Inheritance TaM Return for a Re.ldent
O.ceallnt" (REV-aOll for an IIl<planat Ion of IIdllllnIstrat Ively corrllctable error.,
If IIny tII~ due I. pllld within throl Ul (';Illlilndar 1II0nth. aftAr thlt doccd.nt', death, a five perc.nt (~%l discount of
the tll~ Pllld i. allowed,
Th. IS% tllM alln..tv non'partloiptotlon penalty It COlllputlld on thl total of the \ilK Mid Int.rut a......d, and not
paid bldor. Jenuary 18, 1996, the flnt day aftllr the IInd of tho taM DfllrlutV periOd, Thh non.partlolpation
p.nalty I. apll..lflblll In the iii"''' ",annar and In thll thll 1111II8 tlllll period as you would app.al thll tl'l and tnter..t
th.t has b..n ollullId as tndillahd en thl. notlclI.
Inter..t II charged b.gtnning wltn flr.t dllY of dllllnqulncy, or nine (9) 1Il0nths and one (1) day froll the date of
duth, to thll data of pIVIII.nt. TIl~.. whloh blQIIII. dllllnquent b,for. January 1,1982 bur lntllrut ,,' the r.te of
.110: (6%) plIrca"' par ann"'ll cal~ulnl.d lit a dltl1y rat~ of ,000164, All tUIl' whloh bellallll dalInquent on and after
Januery 1, 1962 will bear Inhrut at a rata which will vary frolll l:lft1endllr year to llfll.ndar vlllr with that ratl
announced by thQ PA Ollpartlllllnt of RavunUI, The Ilppllcablll Intlrllt ret.. for 1982 through 19~7 arl!
!W Int.re.t Rntl llftllv tnter..t fnctor !!!! Intlrut Rata Dally tntera.t Factor
1982 20% ,000548 1981 9% ,000247
1983 161. ,00043& 1988-1991 11% .01.10301
1984 11% ,0003111 ,..t OX .000241
1985 13% ,0003rl6 1993-1994 ]X .0OOllfZ
1986 10% ,000274 199!i-19'H OX .000241
-.lnhr..' 11 caiculatld .. followlI
INTEREST . BALANCE OF TAK UNPAID K NUKSER OF DAYS DELINQUENT K DAILY INTEREST FACTDR
-'Any NoUn Jlluad after thl \alii b.oo".. dlllnqu.nt will rlOlc' an Inttrut calculat!nn to flftl.n (1S) dlV'
bllvond the date of thll ......Mont, If paYMfnt I. "ad. aftlr the Intllr..t lloaputatlon date Ihown on the
Notlce, addJtlonal Inttlr..t lIlu.t be cIl(lulated.
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