HomeMy WebLinkAbout97-00249
GENERAL INFORMATION
1. FAILURE TO RESPOND WUl RESULT IN AN OFFICIAL TAM ASSF.SSHENT with IIppllcablt Interut b,,,d on Infor,.Uon
,ubulltttd bV th41 financial IntUtutlan,
2. Inh.rltWlilI tlK bltODMI dlllnquent "I". lontha tft,,. tM dlClldant', data of d.,th.
S. .. Jo.lnt IHltOUl'lt I' taK-nla ....en though the dIClad."t'. n... WIU added .. a ..ttlt of (10""'1"1"'0..
ft. Accounts llnoh.dlotl thn.. held b.tw..n hu.hltnet IInd wlftl which the dlcldant put In Joint n.... within OM 'I'" prior to
alth 't. 'ully tlMNII .. trln"I",
5. Accounh ..tMJli1~ jolr,th bat....." hulbfMld and wlf. .or. then ona Yair prlol' to death at. not hMlbll,
6. AClClOuntJ hald bv . doclld.nl "In trult for" .noth.r or ot~r. ar. tlllwabla fully,
REPORTING INSTRUCTIONS - PART
1 - TAXPAVER RESPONSE
1. SLOCI("" If the Infor..Uon and COlIPut.tlon In thl notlel at, Clorrlct and dtduotlon. at. not baing elIIHd, plaoe In "X"
In block "A" of Patt I of the "hx~.:.'..r RiI.pon.... ..ctlon. SiGn two oopl.. and .ublllt thill with your ohlok for tht '.GUnt of
hI< to the RIglthr 0+ WUlI of the county lndlc.tld. Tha PA OIPart.ant of Rlvanua will tnUl an offltl.l ......Mnt
(Far. RrV'1546 Ekl upon raoalpt of tha r.turn frail tha Ragi,tar of Will..
2. aLaCK I w If tha ....t .pacliflad on thlt notlo. hu bun or ~,111 be raportld ltfld tax paid with the Pann.ylvanil Inherit.noe
Hne Raturn fihd by the daCladant'1 rlpr...ntlltiva, pllcI .n "')(" In block "B" of Part I of tha "TaxpaYlr R..pon.a" .eatian. Slgn on.
copy IfId r.turn to thl p", Dapart..nt of RavenuI, luruu of Individual TtUttl, D.pt 280601, tlarrhbUrg, PA 11121.0601 In the
anvelopa providU.
5. BLOCK C - If the notlo. Infor..Uon it Incorrect and/or deduotion. .ra baing cl.l..d, chaele block "C" ana cOllplet, Pert. 2 and 3
...,,.flrrflnv to thll InlhurtltH'!' bllow. SIem twn Doni.. ~nri luh.1t th.. with 'ofnur chInk fN tha ..~t~nt of hll oll'!llbl,. tn th. "'(:II_hr
of Willi of th, county lnc:Ucatad, Th. PA nIP.rht.nt of R.wlnua will luuI an offlcllll aua....nt (ForM REV-1546 flO upon recalpt
of' tha raturn frOll tha Righter of Willi.
TAX RETURN . PART 2
- TAX COMPUTATION
LINE
1. Entar tht dlta thll acoount orJulnlllY wal ..tI!!lblhhed or tlthd In the IItlnntr .xlltin; lit date of d.at.h.
HOTEl For I dec~nt dyJng aftlr 12/12/821 Aocount. which the decadlnt put In joint na~e. w1thln one (1) y.ar of d.eth are
tlM.bl. fully al tranlf.r.. tloNevar, thare I. an .xolullon not to QXClaed n,ooo par tr8nlfar.. rigaI'd In. of the valu. of
thl IC<lount or thl nUfllber of .<lCiOunt. hlld.
If. double altarltk (MI4) app..re b.fore your flrtt na.. In the addre.. p'3rtlon of thh notice, tha U,OOO exolu.lon
.lr4ady he. be.n dlducted fro~ the account balanc' al reported by the financial Inltl\utlon.
2. Entar thl tot.1 bl!lll.rlCie of tha account tncludln; Intflrut ftClcrued to tha dlt'" of d..th.
3. The ~rclnt of the acoount th.t It hltebl. for ..ch .urvJvor 11 deter.lned III follow. I
A. Thl paroent taxable for joint atllh ..tablhhed lllore than on. Ylllr prior to tha del.led'mt'l daath:
1 DIVIDED BV TOTAL NUHBER OF
JotNT OWNERS
EM..phl A joint ...,t reghtered
DIVIDED BY TOTAL NUMBER OF )( 10Q '" PERCENT TAXABLE
SURVIVING JOINT OWNERS
In the na.. ef tha d.eldent IInd two oth.r parlonl.
1 DIVIDED BV 3 (JOJNT OWNERS) DIVIDED IV 2 (SURVIVORs) '" .161 )( 100 '" 16.n (TAMABLE FOR EACH SURVIVOR,l
8. The parcent tl'lMllble for au.U crnhd within ona Ylllr 0' the decldent's d..th or Itccounh owned by the daudent but hald
In tru.t 'cJr anothe, indJvlduaHtl (trult ben.flolllrl")1
I DIYIOCD BV lOTAL NUMBER OF SwtVIVINO JOINT
OWNERS OR TRUST BENEFICIARIES
I( 100 '" PERCENT T AXUl E
EM'lfll" JoJnt looount rallhtarld In tha na.. of the decedant and two othe,. p.rson. IInd establlshad within one year of dnth by
the dlced.n t .
1 DIVIDED ~V 2 (SURVIVORSl '" ,liD )( 100 '" 50% (TAkABLE FOR EACH SURVIVOR)
4. The leol.lnt subjeot to tax (line 4) 11 dehralnld by lIlultlplylng the a\,;count balanca Cline 2) by the p.rc.nt t.xabla (lIne ]).
5. Enter the total of tho dabh and deductlonl Ihtld In Part ~.
6. Th. allOlJnt taMablt Olne 6' Is I1ltarllljnad by 'ubtracUng the l1.ht. and ctduc:t1onl 111n. !t) tro. tne Hount sUbJ.ct to taM llln. It'.
7. Enter thl lIpproprl.t. tll)( rate C11ne 7) al dltlr.lned b.low.
A. For dtt.. of d..th occurring aftar 6/30/94, thl hx tat.. for tranl"'" to IPOU... are lUI fnclloWl1
1. Dlt.. of dtath on elr l,ftar 7/1/94 and b"ore 111/95 thl rat. 11 ~%.
2. Oat.. of death on or a'hr 1/1/95 tranl'e... to .pou... will b. \lilted at 0% tax rat..
Notel For dat.. of death prior to 7/1/94 trenlfe... to spou... !'II'. taxflbl. at 6%,
S. Tranlft" to lln..1 dlucendlntt Including father, IIOtlwr, Ion, daughter, grandchJldran, .on-In-Iaw,
dlugnt.r.Jn-l.w, stepchild Ilnd their luue art taxabllt at IJx parelnt (6%).
C. Tranlf.rt to all Clt,hert: Including brother, .I.hr, uncle, aunt, nnphew lInd nlec. art taxllbl. at f1ftaen perunt (15%).
D. If you chenga the tax rata, p1eue .p.clfy your ralflt1onl~ip to the dlcadant in the are. proylded. ~
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8. Th. lMOunt of tax due (line III I. det.r.lned by lIlultlplylng U,. HOunt tl'lltflbla Cline 6) by the \ex rata CllM 7), ::r::
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CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
.x:-
Allowlble dabt. and dad~ctJon. ar. daterelned ~. followl:
A. Vou ltllfrllly arl rnponllbll for pay.ant, or thl e.teta lubject to ad.lnlttratlon by II p.r*onll rapre"nhUve
to PlY tha dlductlbl. 1t...1,
II. Vou actuelly p.ld the debt. aft.r d..th of the decad.nt and can brnilh proo,
C, O"btt being chl.ed IfIU.t be It..ltad fully In Part 1. If .ddlUonll1 'JlIIC' 11
p.y..nt ..y b. rlqva.t.d by the PA D.pllrt..nt of Rilvanue.
of ply..nt.
n..d.d, UI. plain paptlr 6 1/2" r. 1 m
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Proof of
[TAXPAYER ASSISTANCE
IF VOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRV UNIT IN
__~RRISBURa AT (717) 787-8327. TDDI (717) 772-2252 (HEARING IMPAIRED ONLY)
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COHMO~WEAI TH OF P[NNIVlVA~IA
llfPANTI'I(NT Of RtW[HU[
IUQEAU OF INDIVIDUAl TilIlES
D1~Pl. 210601
HARRUIUAU, PA ) 1H:.-060~
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONS~
FILE NO. 21. (I -;. ,J t()
ACN 96150803
DATI! 1.0"23-96
UV.IUI U ." l,.m
EST, or JAMES FOUTRES
5,5, NO, 171-2B-4894
DATE Dr DEATH 09-03-96
COUNTY CUMBERLAND
TVPE OF ACCOUNT
[] SAVINGS
1X1 CHECKING
[I TRUST
[] CERTIF ,
WILLIAM J FOUTNES
6349 STEPHENS CROSSING
MECHANICSBURG PA 17055
RENIT PAYHENT AND FDRIIS TO I
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
DAUPHIN DEPOSIf BANK" hu provided the nepnrt.ent with the Infor..Uon lilt.d below which h.. b..n u.ed In calcuhtlna the
pohlnUfll tax due. Their records Indlclhl th"t at the I1lnth of tha "bove deCldlllt, vou wire III joint ownar/bllneflcl.rv of thil Mcaunt.
If you flal thfa Inforl"etlon Is Ineorrllct, ph..e :)bhln written correClUon frClI the fln.Meld Inltltutlon, ..ttllch p copv to thil for.
,,, ",.:..., t. .'_ '.!'>'" ..i,...'" ~",fl,~.. '1.\.-; """." I. t"',/I"'lII I" 1I1111",.,t....,.. .,\th ti-.., l"h.If"ctflCII lp'l ll'lw' "f the, COlllwco.,,;6..1,.., of r"nr,,.vlv,,,nht,
Que.tlon. ,.y ba enewared by roellln" (117) 1&7-8527.
COMPLETE PART 1 BELOW . . . SEE
Account Nc. 0028835204 noto
[st.bllKh.d
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Account 8alance
perunt Te)(8bl.
Altou"t, Subj.d to
Tal< Rata
Potential 1'AX DIJCI
To.
REVERSE SIDE FOR
02-05-81
FILING AND PAVMENT INSTRUCTIONS
To In.ure proper crlldlt to your account, two
(1) coplu of this notlcR .u.t aCClo.pltny your
plly.ent to th. Rallht.r of willi. Hake ch.ck
paynble tOl "RegIster of WIll., Agent",
5.323.84
8.333
(,43.64
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26.62
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ttOTEI If tex pey..nts are ude within thre.
(5) .onth. of the decedtnt'. date of dnth,
you llIay deduct II 5% dhcount 0' th. tax due,
Arw Inherltltnce tll)( du. will b.co.e delinquent
nine (9) .onth. lifter the dete of death,
PART TAXPAYER RESPONSE
[!J I FAlLUr(ii-=-~~~UPOND llXLL RESULT IN AN OFflXCIAL lAX ASSESSNENT IASI!D GH THIS NOTICI 1
,
I .i The abov. Infof'lIIIt Ion end ta)( du. II corraot.
,-, 1. You ,,!IV chcol8 to r..lt prlY..nt tl> the Reghter of willi with ~wo copl.. of thl. notlc. to obtltln
I discount or lIvold Interelt, or vou .av ch.ck box "A" arId return this not Ice to the Regilt.r of
Wille and an officIal nl......nt will be I"ulld by th. PA Dapart.."t of ReVlnUIl.
[CHECK ]
ONE
BLOCK
ONLV
ft. ,-- Th. llbove a...t has b.e" or wIll ba reported and ta)( paid with the Penn.ylvanlo Inherlt(llnc6 Tax r.turn
__.J to bll fll4ld by the decedent'. r.pr...ntntlvll.
C. [J The ebove Jnforlll8t1on I. Incorrect IIndlor llabh IInd deductlonl ...111'. I"ald hy vou.
You llU.t co.pl.'. PART ~ IIndlor PART ~ belo....
If you indicat. .. d1ff.r.nt tax rat., pl.... .tat. your
r.lation.hip to d.cedent:
PART
[!J
lAX RUUKN - cuMPUTA rlUN
LINE I, Doto e.toblllhed
2. Account 8alanc.
S. Percent T.x.ol.
4. AMOunt Subject to Tal<
5. Debt. and Deduction.
6. Altount T.l<.bl.
7. T.x Rat.
a. Tax Due
PART
~
DATE
PAID
PAVEE
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Undtlr penal t t..
cc""lot. t'th, .~..t
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lA~ ON vUINl/lKUbl A~~UUNlb
@lilt} C I AL ,USE ONt:t, 0 AAF
PA llf:'ARTHew- OF"~ENUF.
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CLAIMED
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DEBT~D DEDUCTIONS
DESCRIPTION
AMOUNT PAID
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TOTAL (Entar on Lin. 5 of Tax Co.put.tion)
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UIl. feeh I
h.ve rfiport~~ .~ov. ~r. 7tr{;;, eortec~ Md
HOME ( -_i)(..,>,-,)"c-
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WORK (;i)) /1 )', 1...L&J'- ~4'~?
TELEPHONE NUMBER --- .
of per jur-" I dechre th.t
knQJfledge and belief
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GENERAL INFORMATION
1. FAll.URE TO RESPOND WILL RESULT IN AN OFFICIAL TA)c ASSESSMENT with appllubh Int.,...1 b..ad on lnfor..tlon
.ubalttld by th. flnanoi,t In.tltutJon.
r. InMrlttnu tll~ blCOMII delinquent nln. lontnl; .fhr the MIl.dlint', dah of duth.
1. , Joint ItOc'KJnt II 'Ixa.b!. tVltn though thtl tltotdent', n... Ifll lidded II . IIIU,r 0' conv.nl.nc..
.. ",coDOnI' (',noIOOIIlIl tho.. held b,h4'ln hl....bltnd end wift) whlClh the dlcedlnt put In Joint n.... within fine Y'" prior to
d..lh at,. fully hlMabl, .. Iran' fen.
S. Acaov'lt, ..hbll.had Julnth batWlltfl hu.band IM'ld wlf.. ItC't. thllO one v..r prior to d..lh .r. not taM-*'lt.
.. AOlJountl held by II d,o"dent "1n tru.t for" ..wINr or alMt. .r. 'IMtWll, fully,
REPORTING INSTRUCTIONS - PART
1 - TAXPAVER RESPONSE
1. BLOCK Ii - If the In,or.atlon end COIlPut.Uon In 1M notlclII .r. correct and deduotlon. .t. not bllna olaJ'H, plIO' ., "X"
in block "A" of J't.rt 1 (If the "hKp.yer R..pon.." Ilotlon. Sian two oopl.. and tubtlJt th.. '11th ~OU,. oh_Clk fo" th, MOUnt of
t.x to th. Nlllht.,. of WUII of th. (Iounty IndJo.t.d. Th. PA O.parhllnt of R.....nut Mill IIIU. .n offlohl ........nt
(For' REV-1S41 E~) upon rlollpt of thl r.turn fro~ th. RIgllt.r of Willi.
2. BlOCK I . If thl ....t IJ'ao.tflad on thlt notlCI hll buan or Mill b. r,pol't.d and tal( p,ld Mith the Plnnnl...."l, Inl'ltlritlnol
Tn Mlturn filM by ttM dlcedlnt', rlpr'''nhtJvl, placliI In "X" In block "II" of Put I of the "lI"'PIY.,. RIIPon.." IICtlon. Sign onl
copy Ilnd r.turn to thl PA DeparU.nt of Aevlnua, Bu,.alu of Individual ra",", Dept ZI0601, Harrltbllr,., PA 17128-0601 Jn thfl
,nv,lop* proYlded,
3. BLOCK C - If the nutlel Infor..tJtJn It Inco,.r.ct andtor dedl,ctJon. .... btlne chllsd, rhlKllt: block "C'" and cOlIPlete Pa,.ts 2 and 3
It(iClur-dlng tu the In.~rU4.1tjun' titlow, a,jgrl t..o cupit. .na IlUDla tn.. wHn your oneeK tor tn. a.ouru: at tine plyltlue to t;:n. "eOlnt.r
of Willi of Uti county Indicated, Th.. PA nlpart..nt of RlVlnu, 101111 I..ue an oflledal a......."t (For. AEY-1548 EX) upon rlcllpt
of thfl return fr!;ll th, Reghtlr of WUlI.
TAX RETURN - PART 2
- TAX COMPUTATION
liNt:
1. Ente,. the dlto thl ICCOunt orlginlllY 101.. utahlhhlld or Utlad In the lIanner IKhtlng at date of d..th.
NOTEI For a dlced.nt dyln. a,ter 12/12/82: Account' which thl decedent put In joInt na..' withIn one (ll ye.r cf deeth are
tlllabl. fully al tranl~er., How.ver, th.".. i. lit! ellclu.lon not to e",eNd 13,000 PI!' transfa"'e regllrdhu of the vaiu. of
thl IOCOunt or thi nU~ar of aocountl hlln.
If II doubl. ntterhk <Mil) app.ars before your <1I..t na.e In the addreu portion of thll noUeI, tt,. 15,000 lueclu.lon
11r.edy ha~ beln deductad frail tha Ilccuunt balanoM at repo,.t.d by the financial In.tltutlon.
2. Ental" the total balance of the account includtng Intere.t accrued to the dftte of d.,th,
3. Thl paroent of tha acccunt th.t I. tOllable for each lurvlvor II dat'''lllned at follo"ll
A. Th. p.rCl~t t'Mable for jOint Ullt. 'Iteblhhed 1I0re than on. y.., prior to thl dac.dent', deathl
1 DIYIUEQ BY TOTAL NUMIER OF
JOINT OWNERS
EMUpJ'1 A joint fl...t reghtllrlld
DIYIOED BY TOTAL NUHIER OF X 100 .. PERCENT TAXAILE
SURVIYIHO JOINT OWNERS
in tha nile of th. daead.nt and two other par 101'11.
I DIVIQt:D BY 5 (JOINT OWNERS) DIYIDED BY Z (SURYIVORS) .. .161 )( 100 . 1&.1X (TAKABLE FOR EACH SURVIVOR)
B. The p.rellnt taxabl. for alllh cr.at.d withIn ani yur of the dec.cllnt'. death or ICCOunt. Clwned by the dllo.cllnt but h.ld
In trult for anoth.r Indivldual(.) (trult ben.flclarl.I)1
1 OIVIDED BV rOTAL NUHBER OF SURVIYING JOINT
OWNERS OR TRUST BENEFICIARIES
K lOO .. PERCENT TAlCABLE
EKa.plll ,)(llnt account reghtered in thl nallll of the d.c_cl.nt and bo oth.r p....on. and IItabl hhad ..ithin ono year of death by
the deoldent.
1 DIVIDED BY Z (SURVIVORS) .. .SO X 100 .. SOX (TAKABLE fOR EACH SURYIYOR)
4. The a~t 'ubj.ct to taM (ltna 4) 11 detaralned by IIUltlptylng tha account baJa"CI (llna 2) by th. perc.nt tlMlbl. Clln. 5).
.. 1='...+.." th. t"t..l ,,~ th. ".ht~ ....<l tI..<l.,..+I..... 11..t.... I.. D.... .
6. Thl a.ount taMllbll (l1na 6) 11 datltrlllned by lubtractlnSt the dabh and deduction. (line 5) fro. thl ltIOunt Subject to taM (11M 4),
7. Ental" thl epproprlata tlM ..atl (lln. 7) a. deter.lnad belGw.
A. For ciatll of dllth occurring after 6/30/?4, tha tall rat.. for t,'anl'er. to 'POUIII are al 'OllOWll
1. Dlte. of d.ath on 0.. aftar 1/1/94 Rnd blfora 1/1/9S tha rat. II 3%,
2. natl' of d..~h Dn Dr .f1er 1/1/9S t..an.fer. to spouse I will be taMed at O~ taM rate.
Hotel for dat.. of duth prior to 711/94 trlllnl'lr. to .pou... art taMlOII IJt 6l{.
B. Tran.fl" to Iln.al dllcendant. including fath.r, _oth.r, .on, daughter, grandchlldr.n/ lon~ln-law,
daughtlr-in" law, It.pchlld ancl thei,. hliLJe are ta)(ablft at six percent C6iD.
C. Yran.fflrt tG all ot.h.... IncludIng brother, .lthr, uncle, aunt/ nephew and nlace are taxahll at flU.1n p.rcent
D. If YtIY changa tha taM rata, pl..lIa 'plcify your rllatlonlhip to the deClldent in the a.... providld.
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
OSlO.
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The alllount ef taM dUI (lIne 8) 11 dltar.lned by Iultlplylng the altOUflt tl)(lloh (l1rll 6) by the t.lC rat. (l.In. 7),
Allowable dflb'h and d.ductlGnI ....e deterldned III follow. I
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lromlufflclent
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ttrt Proof of
U'l
fl. You lagalb .re rllpon.Ible for pay".nt, Dr tho ..tatl .Ubject to Pldltnhtr.tlon by. plrtonal raprllentltl".
to plY the d.ductll'ole it_....
I. '1'0'..1 actually paid the d,btt Plfter d.8th 0' the dleldlnt and can furnl.h p,.oof of pay.."t.
C. Dlbh bllng clalMd IUlt ba it..lz.d 'ully I... Pllrt 5. If IIddltlonal IpHI It n..dld, lI" plain paplr 8 112" K
paYlant ..y bfl raque.t.d by thl PA nlpllrt.lnt of Rlvenue.
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS. PA OEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAl. TAXES, TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 767-8327. TOOl (717) 172-2252 (HEARING IMPAIRED ONLY)
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PURPOSE OF
NOTICE I
-..:;!
,'I, t--"J
'.
To fuUUl thti rl.,II"lIHnh of ...lIon "'" of thl Inh.tlt......" "Itth hI! Act, ht 11 0" tns. (7~.B.
Stotlon tUO).
~{j
PAvtENTI
P.tach thl tOP portion of ",I. Hot 1111 W ,ubIIlt WIUl .,,,tH- PI.,..." to the R'II,t" of Willi prlnt.d on the
rlv.r.. 11M.
.. ....11 chMk or !tOMV' order pI,,"11 tOI ItfcGIIltlll Of' Wlll_, AGfHT,
REFUND (CA)1 A r.fund of . till orldlt, whlth.... flot rllN,.'td on ,". t'll r.turn, IItV b, r.quI.t.d by cOlIPlf1ttnl an "AppllcIUor<
for A,fund of Plnn,.,I"'''"I' Inh"lt."u .nul.t.t, hIli" 1"f:'I'-Ullo. APPllolUon. .r, l"'IU.blt It thl OffiCI of
thl R-ehhr of Willi, My Q; tM; 11 N,n"". ol.,rlt' Offla.. or by CIlIl"1 UII '~'ClI.l l4'.hour .".werln. ..rvlo.
ntMberl far fonl orderln'l In P~.vlllanl. l"na,..,-,OIO, uuttlH Plnnlvlv."., 1M within IOCll
H,rrltbUrg .r." (717) 787'10'", YflU, 0111 ,n."u 1Il".rln. llllfullr.d Only).
OBJECTIONS I Any p.rtv In Int.rut not ..thfl,d Mlth 1M .",..IUH"t, ,lIuMMu or dluUowlfWl' of deduotlon. or ......unt
of taM Onoludlng dhoolN1t Qr Intarllt) 81 IIhotfn on thlt Notlol "V obJlot within .bty (60) lilYI of nCllpt of
thll Hotloe bYI
--wdtten proh.t to thl PA DIfI.rt.lnt of AIlIlnul. aulrd tlf App..I., Dlpt. 211021, H.rrhburll, PA 17121-1021, OR
~.'llotin. to hfl\l' thl ..ttlr datar.lned It tha ,ucUt of the IIlOOunt of thl p.,.lIon,1 raprl..ntaUv" OR
--IIPP..l to tht orph.",' Coort
AD'UN-
ISTRAlIVE
CORRECTIONS I
Flctual .rror. dlleov.rad on thl. '~'I"..nt .hQuld ba .ddr",.d In writ In. tot PA DlplrtHnt of R.v.nUl,
8ur..u of Individual TaMil, AfTNI POIt A.......nt Rlvllw Unit, DOl. 210601, lIan IIburg, PA 11128-0601
Phon. (117J "'-'SGS. ... p.,a Ii of thl 1I00ldlt ''In'lruetlon. far Inherltanc. Tile Rlturn for I RllhMint
Dallldent" (REV-1SOl) for ItfllMplllf!atlon of IIdlltnlltr.tlvalv oarraot.bla Irror..
DISCOUNTl
11 .'v tlM duel II plld within thr.' (I) Illl.nd.r Itonth. tlft.,. thl dludlnl" d..th, I flvl plretnt (5~O
al'oClunt of thl "lie p.ld It allo...d.
PENALTYI
ThI l!i:< t.M ......ty non-plrtlctpeUtJn ~llt1.lh I. cNpUted on thl totll ftf Ihl Illl and tntar..t .......d, Ind not
plld bafor. JltlUlr~ II, I"', t~ flrtt d.~ .Hlr thl ancf 0' the till ......tv ,Irlod, Thh non"plrtlolp.UOl'l
penaltv 11 1IftfI,.llbl. In thl .... ..nfi.r lMld In thl Iha .... UN Plrlod II vou would appa.1 tht tlX ant Interllt
thU h.. bean .......d II lndltll,.d on thl. nlltlfJe,
INTEREST I
Inter..t fa chlrgla b11linnln, Mlth f1,.t 1111__ of If.llfl-.u..WV, or nlnl (,. Innth, Ind onl (1) day
frol thl dllta 0' d.-th, tf! thl I'." nf ,IIYlIIlll. ',nl liftllCltlltIC'" dellnqulnll'I'orl Jlnulry 1, 1,.2
balr Intlrlll ., thl rltl 0' Ih!: lAlO plw,nt fll' 1Inl'~ ultllIl,tad It . d.llv r.t. of ,00016",
AU till.. MhJQh b.a... rhtllnltUl!nt "" or l"li january I, .." "Ill ba.r Intlru' .t . r.t. whlGh ..UI v.r~ fr.
ollendar YI.r to IlII.fld.r y,.t ,,!HI I"a' 'It 1 lflnoUflClld by Ihl PA DIP.rl.lnt 0' RaVlnue, ThllappllCllbl1
Int.rllt nl" '01. 191' th"olll" I'" ''''1
Vllr ~tlr..t "UI a'lty "'\lIItll. f.fllllt Vllt ~~ Ollly Int.rut raotor
- -
1'" 10> ,OGDiU m, .~ ,00or",
ItlS W .on".. I'" ""I II~ .000501
It'" Ilk ,UlJaI It" .~ ,000l41
19.. m ,GCbllt" "'1 l"~ 1~ .00019l
,... '" .Dun" I.... 1'" " .000l47
"-Intlf'" It fillflul,t4d .. '"I'oMIl
INTEUIT . UUNCt: 0" TAX UNP~ID K NUNIER Dr DAYS DELINQUENT X DAILY INTEREST rACTOR
Any WoII11I II.uIII _'I.. Ih. '",11 '-UllIIII.. dlllflll"If\\ will r.fllet In lnt.rut cllIlculation to flft..,n (IS) d.y.
b.~l'tmf It.. lhll. lif "I. "uuII"l If t"~C:1I11l' II ude "ft.t thl Int.rllt COMputation dlta .hoMn on the
Hn'lI1I, .l$Cflth"'ll lfl~.'u' Iklll III UIUlI.,.ll,
Decedent's Complel!~~~drtl..:, . ~______.~_._____
STREET AIlOIUSG 501 m.. .1olm' tl Ill' I vn
CITY
-_._~~~. ,.. .,..~.~~-_.,_...------..-
-L.:.!^
I liP 17011
d
"--~---'-"""'-~'---' ._"~~---_..,.~.......,~-
Camp 11111
Tax Payments and Credits:
1. Tax Due (Page 1 L10e 181
2, CredllliPeymeol.
A, Spoul8l Poverty Crlldll
--"--"'---.---
B, Prior Peymentl
C, DllOOUnl
(1)
3, InterelVPen.lly If applicable
O,lnlere.t
e, pen.lly
TotliCredll1 (A. B. C I (2)
p-
TDt.llnlerelVPenally ( 0 . E) (31
4_ If line 211 grutsr IhlOlln.1 . 1I0f J, enllll the dlfilll8flC8, Thl.lalhs OVERPAVMENT,
Chtc:k bOI on P.g. iUn. 1110 raquIII. "fund (4)
5, IllIns 1 . IIns 3 la gr8al8r Ihso 1I0e 2, Mlor Ihe dlllornoCll. Thllls Ihe TAX DUE, (5) -0-
A. Enlsr Iha Inleroll 00 Ihs I.. due. (5A)
B, EnW Ihe lolnl of L1ns 5. 5A This Illho BALANCE DUE, (5B) -0-
Mok9 Chock Payabla to: REGISTER OF WILLS, AGENT
~ . - J ~--'~-unuZWWI
Pl.EASE ANllWER 'fHE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Old dee.edent make 8 tran.fftr nnd: Yes No
a_ relaln the uae or Inr.crne of Ihe property Iransferred; """""""""",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,!XI 0
b, relaln Ihe light 10 dnlgnllte who shall use Ihn property transferred or Its income: """""""" 5il 0
c. relaln a reverslonnry Inte,est; Of".."""""""""""""""""""",,,,,,,,,,,,,,,,,,,,,,,,.,,,,,,,,,,,,,,,,,,,,,, 0 KJ
d, receive tho promlas for life of either peymenta, benefit. or care? "',,"''''''',, """ "'"'''' '"'''' '" 0 10
2, If dealh occurrod on or before December 12, 1902, did decodenl within two yeara
preceding de_th tranlfer property wlthoul receiving adequate con8Ider~tlon? If deeth occurred
after December 12, 1962, did decadent trenafer property within one year of death wllhout
recalvlng adequala consldefatlOll? ""',',,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,-,,,,,,,,,,,,,,,,,,,,,,,,"'''''' [Xl 0
3, Did decedent own on 'In trust for or payabla IJpOIl death bank account Of security
at hll or her death? ... " . """"""""""""""'"'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 0 ID
4, Old decedent own 8n Individual retirement sccount, annuity, or othar non-probete property? ",,!Xl 0
, .' . ,~ .
. I ., '. '" . ,,,,,,
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS VES,
VOU MUST COMPLETE SCHEDULE G AND FILE IT AS PARr OF THE RETURN
72 P,S, 59116 (a) (1,1) (I) provldad for the reduction of the tax rate Imposed on the net value of transfers to or for the use of the
surviving spouse from 6% to 3% for dates of deeth on or aner July 1, 1 994 and bafare January 1, 1995.
72 P,S, ~91 16 (a) (1,1) (II) provided for the reduction of 1118 rete Imposed on the nel value of transfers to or for the use of the surviving
spouse from 3% to 0% for detos of deolh on or after January 1, 1995, The atatute does not exemllla transfer to a surviving spouse
from tak, and thostalulory requirements for dlsclosuro of essela and filing a tax raturn are still oppllcable even Iflhe surviving spouse
Is the only belleficlary,
FOR DArES OF DEATH ON OR AFTER JANUARY 1, 19B5. Please answer the following question by placing an "k" In the
appropflllte space.
Old Iha dacedent on.ate a trull or .Imtlaf arrangemont which Is solely 10f tho surviving spouee'e benefit for hi. or hef ontlro
matlme? v.. rn No [J
If you an.wered yes 10 tho IIheve ~uesllon, tho laK on Ihe Irust or similar arrangement Is postponed until the death of the second
spouao, III whloh time II will bo fully taxablo at the rate(s) applicable 10 the remainder beneficla/y(les), Enter Ihe value of the trust on
Schedule J, Pert II, III Older 10 ,emove It from the ca!culatloll of the tax due In Ihls estate, You may wish to file Schedule 0 In ordef to
make Ihe ftlectlon ovallnble under Section 91 13. If the election Is made, the trust or similar arrangement Is taxed In the estate of the
nrat decftdant SpOU80, tllO portion 01 the trusl or 81m/lor arrangoment which benofils the surviving spouse Is taxed at the zero tax rate,
and the ,amlllndoll. tllKftd lit tho lole(s) lI"plloobl. 10 Ihe remolnder beneficlary(lee), If you choose to make the election, you must
allacl1 Schedl/lft 010 ollrnely-Illed IIIK relurn, nlong wllh Schedule(s) K and/or M In order to show the apportlonmont of the trust or
simllo,""anu.rnollllllllwoftn 111ft 8wvlvlllO SpOl/Be "n" Iho remaindor bonoficlary(les).
11\',.. ll. jl_tj
'*
COI.WOHWEALlH or Pf:NNSYl VANIA
ItlHENITAHCE lAX I\[fUllN
EST^T~ OF
JAMES W. FOtrrnEs
SCHEDULE F
JOINTL Y..OWNED PROPERTY
..n ..... WlI midi joint wtUlln on. Yilt of the dlGed.nt'. dll. 01 d..lh, " mu.t be "po"ed on lIchedult O.
SURVlVlHG JOINT TENANT(S) NAME
A. Sophia Foutres
e. Marie Foutres
c. William James Foutres
JOINTLV.oWNED PROPERTY:
AIlORESS
FilE NUMBER
RELATIONSHIP TO DECEDENT
501 St. John's Dr., Camp Hill., PA 17011
Spouse
501 St. John's Dr., Camp Hill, PA 17011
Daughter
6349 Stevens Crossing, Mechanicsburg, PA
17055
Son
lEmR DATE , DESCRIPTKlH OF PROPERTY . 1101' DATE Of DEATH
ITEM FORJOlNT ItIAllE IncIucIe _ ~ financlolln$tiIution rod bW """'nt number" Ilmlia' identifying nlilllbor. AltIoh DATE Of DEATH DECO'S VAlUE OF
NUMllER TtNAHT .~NT deed for ,"nUI'hoId... tlhie. VAlUE OF ASSET INTEREST oeCEDENT~ ~TEREST
1. A. 215/8 Checking Account -
B & C Dauphin Deposit Bank and Trust Company
#0028835204
ACCOWlt hElld by, James W. Foutres OR
Sophia Foutres OR Marie Foutres OR
William J. Foutres $ 5,323.84 25%
*So~lia Foutres is the surviving spouse
of decedent and therefore jointly
owned with decedent
**Marie Foutres, daughter, and William
James Foutres, son, received separate
assessment notices from Dept. of Revenue
(See attached) and paid tax due
TOTAL (Also enteron line 6. Recapltulallon) $ -0-
-
(If more space Is needed, insert addillonal sheets 01 the same size)
JWv.IIllU'!lfll
'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMr.lON'MAL TH Of PENNSYl VAN~
ItlHERIlANCE TAX RETURN
I
ESTA,EOF JAMES W. FOUTRES
FI~e NUMBER
Debit of dICed.nt mOlt b. I.pallld on Sch.dulll.
---"jTEM - ._-
NUMBER
A,
DESCRIPTION
AMOUNT
1,
2.
3.
4.
5.
6.
FUNERAL EXPENSES:
Neill Funeral Home, Inc.
Cantor for funeral service
The Garden Path - flowers for funeral
Dinner following funeral service
Headstone for grave
Memorial dinner
$ 6,286.00
50.00
964.60
1,338.00
1,716.00
2,794.74
e. AOMINISTRA'TIVE COSTS:
1. PI/'IOfIII Repllltnlallil" Commissions
Narot of PellOnll Rept8lenlallYt (I) NIA
Boc:IaI Secvrily Numbll~111 EIN Number 01 Pel1lOnal Represenlallve(l)
S,,"I Addtell
.
CIty- -SIlIIe Zip
V..~el Commlss~n PI~:
2. AlIomey Fees Smigel, Anderson &. Sacks $ 10,000.00
3. FlmI~ Exempllon: (II dIoadenfllddtIU II not the llrot.. clalmanh, IlIIch explanellonl
Claimant Sophia Foutres
S,,"I Addllll ~nl ,,~ 10l:,~19 Drjtl~
City ('amp Hi" Slale PlI ZilI 17nl1 $ 3,500.00
Rellllon,hlp 01 Claimant to Decedent
4. Probate Fee!
5. Aocountanf. Feet Sheridan & Fritz $ 225.00
6. T", Return PtepAterl Feet
7. Buchanan Ingersoll - Attorney fees $ 185.00
8. Newspaper article, cards, stamps, over-seas telephone charges $ 185.00
9. Lodging and transportation 255.00
TOTAL (Also enler on line 9, Receplluletlon) $ 'l7, 499.34
III mere spece Is needed. Insert edditlonal sheels ollhe same size)
RSR ~praisers
analysts
April 25, 1998
Joanne A. Bradley
Smigel, Anderson, & Sacks
2917 North Front Street
Hanisb'lrg, Pennsyl vania 17110-1223
Dear Ms. Bradley:
Per YOUf request I have preformed a market analysis and exterior inspection on the
fourteen (14) properties listed below. I have listed my opinion of value based on that
inspection, including the state of repairs of all stl1lctures, and a seareh of the most recent
comparable sales in the Harrisburg market. I have taken into consideration the lrend of real
estate values in the respective neighborhoods and the estimated sale prices. This should
offer a reliable range of values.
(14) 2206 Logan Street, Harrisburg, PA
SW~Q~D ~
w. Grlg\?otliman
GA-001,t55-L
$25,000.00 - $30,000.00
$25,000.00 - $30,000.00
$30,000,00 .. $35,000.00
$30,000.00 .. $35,000.00
$30,000.00 - $35,000.00
$40,000,00 - $45,000.00
$30,000,00 - $35,000.00
$30,000.00 - $35,000.00
$20,000.00 - $25,000.00
$25,000.00 .. $30,000.00
$25,000.00 .. $30,000.00
$25,000.00 .. $30,000,00
$20,000.00 - $25,000.00
$15,000.00 - $20,000.00
(I) 1604 North Third Street, Harrisburg, PA
(2.) 1612 North Third Slreet, Hanisburg, PA
(3) 2648 North Sixth Street, Harrisburg, PA
(4) 2621 North Sixth Street, Harrisburg, PA
(5) 2722 North Sixth Street, Hanisburg, PA
(6) 12-14 South 13th Street, Hanisburg, PA
(7) 1321 North 15th Street, Hanishurg, PA
(8) 1329 North 15th Street, Hanisburg, PA
(9) 26 I 2 Agate Street, Harrisburg, PA
(10) 1920 Green Street, Harrisburg, PA
(1 I) 2683 Lexington Street, Hanisburg, PA
(12) 2720 Lexington Street, Harrisburg, PA
(13) 1931 Logan Street, Harrisburg, PA
p.n Box 11\1, . Calllp Hill, PA 17011-0IRH'Phonc(717)763-1212 . Fax (717) 763-1656
..
",
RBVOCABLIIl TRUST AGRIIlIllMlllN'1'
THill JAMES FOOTRIIlS RIIlVOCABLE TRUST
THIS AGREEMENT is made and entered into this
I~I\' day of 3,p--.:+t, y,,- Ov__ , 1995, by and between
JAMES FOOTRES, of Cumberland County, Pennsylvania, as Settlor
(the "Settlor"), and the said JAMES FOUTRES, as Trustee (the
"Trustee") .
WIT N E SSE T HI
WHEREAS, the Settlor may be desirous in the future of
placing the active management and control of certain property in
the hands of the Trustee.
NOW, THEREFORE, f.or and in consideration of their
mutual covenants and promises, the Settlor and Trustee agree as
follows I
Article One
T..r..l.W.t Asset.s
~1.1 The Settlor, or any ,other party or person, may
from time to time make policies of insurance on the Settlor's
life, individual retirement account benefits, and/or qualified or
non-qualified retirement plan benefits payable to the Trustee, or
Pnulro.fJlm"/M,v(lc.hle Tr\UII091J95
shall enter into any reciprocal arrangement with any other
trustee for the purpose of indirectly exercisi~g a power
prohibited hereunder.
~11.4 Whenever the Trustee is directed to distribute
property to or for the benefit of any beneficiary who ie under
(a) twenty-one (21) years of age, or (h) a legal disability or
otherwise suffers from an illness or mental or physical
disability that would make distribution directly to such
beneficiary inappropriate (as determined in the Trustee's sole
discretion exercised in good faith), the Trustee may distribute
such property to the person who has custody of such beneficiary,
may apply such property for the benefit of such beneficiary, may
distribute such property to a custodian for such beneficiary,
whether then serving or selected and appointed by the Trustee
(including the 'rrustee), under any applicable Uniform Transfers
to Minors Act or Uniform Gifts to Minors Act, may distribute such
property directly to such beneficiary's estate, or may distribute
such property directly to such beneficiary (except if any of the
conditions hereinbefore described in (b) apply), without
liability on the part of the Trustee to see to the application of
such property. This provision shall not in any way operate to
suspend such beneficiary's absolute ownership of such property or
to prevent the absolute vesting thereof in such beneficiary.
-15-
Pnuu..fJ.m../Rovoc.hl. Tnlfl/091 J9S
lill.5 Except as otherwise may be provided in this
Agreement, during the continuance of any of the trusts created
hereunder and thereafter until the propel'ty is distributed to and
received by any beneficiary hereunder, the principal sums thus
held in trust for any beneficiary, respectively, and the income
thereof shall not be subject to or liable for any contracts,
debts, engagements, liabilities or torts of such beneficiary now
or hereafter made, contracted, incurred or committed, but shall
be absolutely free from the same, and such beneficiary shall have
no power to sell, assign or encumber all or any part of the
principal sums or such beneficialY's interest therein,
respectively, or the income thereof, or to anticipate the income.
lill.6 Notwithstanding any other provision of this
Agreement, upon the expiration of twenty-one (21) years after the
death of the last survivor of the Settlor's Wife and issue living
at the Settlor's death, the trusts created hereunder shall
forthwith terminate and the trust property shall be distributed
to the beneficiary then entitled to the income of the trust
property or, if there is mor.e than one beneficiary, to the
beneficiaries then entitled to the income of the trust property
in proportion to their respective interests therein or, if such
interests are not defined, in equal shares to such beneficiaries.
-16-
_AlTH at' _lVANIA
IIIl'U1TID'at'__
ItIlfAU at' INDIVIDUAL TAlII!'
IIIl'T. tI...1
_1I11ll11O. PA 11U'-161l
..
INFORMATION N~CE
AND
TAXPAYER RESPONSE
FILl NO. Zl
ACN 96150803
DATI 10-Z3-96
TYPE OF ACCOUNT
EST. OF JAMES FOUTRES ~ SAVI_
5.5. NO. . 171-Z0-489~ CHEClCINll
. DATE OF DEATH D9-03-96 TIlUST
COUNTY CUMBERLAND tUTU.
. R!HIT PAVH!HT AHlI FOIIIIS TO I
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
1n.IM'II"~ II.....
WILLIAM J FOUTRES
6349 STEPHENS CROSSING
MECHANICSBURG PA 17055
I
DAU,.HIN OEflOSIT IAHK. ,.. provl'" the o..rtMnt with the InfGr..Uon lh... bII1CMI whAl'JtI ... been 1.1.... In ceLoul,UhII tn.
,.t.nUlll taM ... n-ir rllOOrdl IncHoate ~t It the dHth of thI ~ deMdllnt, ~ ...... . Jotnt OIIlf1U/bWMIfletltry .f thh IIOGMmt.
If YOU 'H. tnll lnf.r.tlon h JnoorrMt, ,..... obt.ln written ce,.,...UOri'1 'r_ the flrMlttCIl.l In.UtuUen, ,ttaoh II cepW' te t"h 'tor_
.~ rc.tu:-:"I H ~c the ~~1" 11drt)f'I. T'hl. ilW\lmW.If,t h t"wlllhl.. tn IIClCO"-.c. with thll IntMrUw.oe Tn l.... of tM eo.or....lIIUh 0' r.nn.."h.-h.
CM.tlonl ~ be lIn....red bw cIUlna (117) n7-aS17, ' .
COMPLETE PART 1 BELOW M M M SEE REVERSE SIDI FOR' FILING AND PAVMENT INSTRUCTIONS
- -
....ount No. OD28835Z0~ OIlta OZ-05-87
eahblh"fId
A.."""t hlonoa 5. 3Z3. 84
rar..nt T""llbla 'i" 8.333
Mount Subj""t t~ r.. 443.64
T.. Rata X .06
Pohnthl T.. ou.. 26.62
-
PART TAXPAYER RESPONSE
[!] 1+ FAXLUR1TOR!SPOHD:lfJ....;."ij!l..":,~"i:~~. !If'~.~FMP::!~'!:.~PIS8"IIII!,::p8~i~:':ntlsIlOTXC!J
A. ~ I n. IibovtI Jnfcl,...Uon ... t.. dl.:t II corr..t. '.. . .lb', '. .1' ';....4. '... ' ,,-Ji"'1 '
- 1. YilU dIIIlY chDo.. to r_Jt peYMnt to the "..IIta,. of W11l1 with .we ",III of thl, noUCD t. oDteln
. dlaoount or IIVOld JntDnlt, Of' YOU MY ~ bene "_.. .. return thll Mtt" t. the Retht,,. Clf
MUll Md ., offici,. .........,t ,lfiU bit 1.... Q tM PA DeltertMnt .f Rwenue.
.
TI InllUrtl proper c....." t. ~ IOOOUnt, U-
U) c.1.. of thh notletl ",t ''In~.ny your
perrwIlf1t t. thll Rtltht... of WUII. MIlk, chIMlk
,..,-.. to. ..,...ht... of HUh, Alent",
NDTEI If tax peyNnt. .... ... .1thln thr..
u) ......th. of tM .....,t'. dlt. of "tn,
"" ..-w dectuot . U dl......t u' u. t.. dlM.
My IntMtrJtMCtl t.. .. wUI bHOM dell~t
"1M (,) IIOI"lthl aft... tN dlt. af deftth.
[CHECK ]
ONE
It. OCK
ONlV
I. ,,". TM ebo\HI ....t hi. bun or .,Ul tMi ,.....rtl'td ... t.. paid with tM Ptn't.wlwnl. Inherit..- TINe retw-n
to 1M ,111et by tM dec.....t'. rtpruent.Uve.
C. 0 TN ...... lnfo,'.Uon l~ncO,.rHt Mdlo~t. .nd dMuotAOI1. ..,;,. PliAd ':.v "",; ..
You ...t c-.l," PaRT l!J ....uo,. PART l!J M1CIM. . ,
If ~ou 1ndl..t. . dlff.rant t.. r.ta, pl.... .t.t. your
...1.U........lp to dec_t I
..... I
PAn
l!l
TAX RETURN . CD"PUTATION OF T~X ON JOINT/TRUST ACCOUNTS
LINE I. OIlto Eatllblhhad 1_ .,..,<
I. "".....t hi.... ~
I. P........t T.....I. 1 l
~. Aaount SUbjoct to T.. ~
I. Oabh _ OIlducUono I.
.. AIIount T.....I. ,
7. T.. ~.t. 7 X
e. T.. IIwo .
,
.~;~~~~J:~:~::~:~tt:i~~~~:f;~;~::;~:~~~i:~::::;::;:il
1
TOTAL CEnt.r on Llna i of
DEBTS AND DEDUCTIONS CLAI"ID ;j'ijl%;;:~:;';;J!.~~ .'-'c',,, "
. '.\ ~'..l ~... 4 ;'..i' ..... ~ -", .:" _ .,... a. ' ,";' ,- ",. '., ';
. '..' .. .:U'IfJ ..,!'t'." ,~, \'\,' .,...~ ,.....~ j.,~ ... .t~......' l~
. DESCRIPTION ,-,. -".: ..", AMOUNT PAID
'1_'
T.. Coaput.tlonl .
PART
l!]
. DATE PAID
1
PAYEE
UnDor ponoltl.o of perjury, I docl.r. thlt tha f..t.
.0.,lot. to th. baot of .~ knowladto _ ballof.
I hlVOI .-.artacl _.. _
HOME ( )
WORK ( )
TELEPHONE NU.MBER
t""", ........t _
QII.....ULTH UP ",*,VlVAHIA
Drl'AOTIEHT UP _NUt:
_AU UP llI1llVlDUAL TAICI$
DlPT. l01601
~1'1UR8. PA 17Il'-0'01
..
INFORMATION N~CE
AND
TAXPAYER RESPONSE
FILl NO. 21
ACN 96150804
DATI 10-23-96
TVPE OF ACCOUNT
EST. 01' JAMES FOUTRES 0 IAVlHOI
5.5. NO. 171-28-4894 fi]CHfCKlNG
DATE O~. DEA11l 09-03-96 8 TllIISr
COUNTY CUMBERLAND CnTIF.
.. UNIT rAV~fHT AND FDIIIIS TO I
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
'-'*114..."" 11,"1
MARIE FOUTRES
501 ST JOHNS DR
CAMP HILL PA 17011
DAUPHIN DepOSIT BANK. hi. prolllded the o..rt""t with thl h,fornUon lh'" tMt!ON which hat bMrn uHd In CI.leul.Unt tM
potlnU.1 t.'C M. Their rHard. JndJc.t. thIIt .t ttw dII,th IJf the IIbovlJI dMeOIint, YOU we,.. . JQJnt OWMrfbone'lal.,v of thh "count.
If YOU f..l thh lnfa,...Uon 11 IMOr,..ct, pI.... obt.in wrUt.,. corrltGtlon frOil the flMfWlI.l In.titutlon, aU"" II OOlIItY t. thh for.
. ....ur" It tl'l the MnVI add,._... Thh -.ocount Is t.,uabl. In lMCordlnOtl with thl InheritllnCe Tp L.... of the C~W*M1th of Pem'vhllnta.
Mitton. .llV be ..,....red by caUlng (711) 117DI:I27.
COMPLETE PART ~ BELOW N N N SF.E REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS
Acoount No. 0028835204 o..b 02-05-87 T. InlUro .r_r "odlt to .our ".ount. tvo
E.tabl1ahad (I) 00,1.. of thh notJo. ~.t MCCMlI*'lY YOU~
PfWBnt tG the R..htor of WHAt. .... cMclk
,..yebt. to, "'bthtlr of WUII, Aeent-,
Account 8.1ane. 5.323.84
PerCftnt re.Hl. x--- 8.333
_t Subject to To. 443.64
To. R.t. X .06
~ot.ntld To. aU. 26.62
PART TAXPAYER RESPONSE
ill ,. FAI LURE. TO. IU!SPOND . lUll. RISUL T ;.. IN AHOFFJCIAL;;rAlCASSESSHEH1'. .IASlD ON THIS NOTtCE ]
A. [~f~ Move tnfo~..tJCHt end taM dlN h c:t",~"t.
-- 1. You My chclO" to r..1t paWHnt to thll R..htlr af NUh with t-wo cOfl'I.. of thlt noUCI tt DOttin
· dhoOW1t ur '",old l"tI~..t, or YOU .yo cMdt beM ..,- ancI: ratum thh notice to the Retht.r of
NUh ... an offlatal "."'Mnt "Itl1 be hlUllll b>> the PA D..~tMnt of ReYen&.Nt.
HOTEl If tlllC HYNntt .n ... within thr..
(J) ..",th. of the deofl.u.nt"1I dIIte of dHth,
VOU _y *"M1t . " dhoount of the talC due.
Any lnM~JtWMJ.I 'alii dUe ...Ul becoM dlUl'lquont
nine (,) .."th. .fhl" ttM data of deIIth,
[CHECK ]
ONE
BLOCK
ONL V -
., :: Thtl abova ....t hili bHn 1)1" "Ul be rlPO~ted .. t.1C Plld ...lth tM Pem,,,lvlnta InfMld'CenoR fa. raturn
- to be fllad bit the *edMt", ~...~..entltJ"l.
c. 0 TM ~va In'ornUon J~nc:o~r"t and/or d.tlt, Ind dN.Mltlon. liMn paid bV ".....
You ."t cOIIPJat, PART l!J ""'0,. PART [!] blJOlII.
If you indicet. . diffarent ta. rat., pl.... .tata your
..l.tlonohlp t. doc.dont._
PANT
[!]
lAX Rl1UKH - CU"~UTAfIO"
LINE 1. Dot. Eotoblloh.d
2. Aocount a.lanea
s. ~orcont ro...b1.
II. Mount SubJ.ct to T...
s. Dobto ond Deductlono
6. AMount To.obl.
7. T.. R.to
a. T.. Duo
OF lAX ON .JOINi' /1'RU5T ACCOliHTS
1
2
S X
II
I -
6
7 X
a
:::'IFF~CIAL USE..ONlV<fJAAF
P,,:,.Dl!:PIlRTHENT OF lfEVENUE,:i}i!
~:::':':':':":::::~.:::,:::.:,:::::.,,-::::,:.:.:.:,..,.;,;.:: :::::::"-::"':':::::':-'-:::i:::::::::::::::::::::::I:: :::::::!:!..;., :-l
:,.,!:!:::!:!:i:!I!i:,:'!I!:::j:!:!:!I'!::!:':!:::!:!:::!:::!:::::::::::::::,.:..",
-
':::::'::::::::::::::::::::::::::..,
""'N,',
:::'::::i:;:i::::::;::::;:
.. : I:;;::::i:;~::;:::
::;r::::::--'..,
'<":-::!:.,
:: :i::!: fii: i!:: I: I::::~:::i::: i::';:: ::::: I:':':':: .,' '."
",::::!:::""
-
:;:::!:!!::i:::!!!,!iijl!!I!!!i::I:!::ii:!:i:':!i:!!:i:i:::::':::":'-"'"
"'::::::::::!::::::!:!:::!:;:!:!:!::!::):!:::""
I:::::::::::
'.'.'. .":.'....,.,..',.
,'",""
,..........,,-'......'...
'..'.".',".-'
: : : : : : : : : : ; ! : ~ ' '
,.', :~':,:';::i:::~:~:~;~;i:'; I:;;,'"~ ,
, ',..:':';;: ~:: i'::;:;':';':
"":
PART
[!J
DAlE
"fir
;';i8W.
DEBTS AND DEDUCTIONS CLAIMED
: : : i .; ~ i i: I :: : :
::i~;:::k'~~:
:i:::!::::::::::;::;.::'.:'
.,'::::;:.:'.:;-:':::::':';';::,.,...,.."
, .. . . i ~ -: : : : ' . : : : ' ; . : : : : : : : : ! : ;: :''''
PAID
PAVEE DESCRIPTION AMOUNT PAID
_J ~: - ~ 4 ~-
TOTAL C Entor on L1na S of ra. ~toU,,"1 0
Under pen.ltl.. of ~rjury, t d~l.r. that the fact. I hava reported abov. ar. true, cDrrect end
~o~l.ta tu th. b.lt of .y knowledga and bell.f.
.
C"mbn\c,,,,L
Register of Wills of Csur>I,ill County, Pennsylvania
c
INVENTORY
Estate of
JAMES w. FOU'T'RE!2________~___
No.
,;,) /- 9 ")~..J.vi.
---"-'~-' --_._~
also known as
Date of Death __2/3/96
, Deceased
Social Security No. 171-28.-4894
Sophia Foutres
Pet10"81 Represent.live(11 01 the above EIUHo, daotlftud, V8tJ1V lhellhe items oppelJring In tha followinu Inventory inolude 1111
of the potRonlll1 auets whllfeVllf lutualfl dnd nil of Ihlt raal ellltlla in the Commonwullh 01 Pennsvlvanlu of .'lId Deoedent, Ihal
(he valuation pieced OpposIte eaoh item of SIIid InvlInlOrv reprasenlllll fai, value alii {lIthe dote cllhe Decedenl'Y desth, and
lhal Decedenl owned no feal ulate outside of the Commonwealth of Penneyl"a"!, exoopt thel whloh app68f8 in a memorandum
81 the ond (It thil inventory. IMle verify lhl'lt the alalemonU modo In IhlS Invon10ry are !rue and cOHeoL tlWe understond thfll
falae IIt.1I1m.ntl herein Ire maue lubjeot to lhft penalties of 18 Po. C,S. Section 4904 rehtlll'g 10 unsworn feh.iliooUon to
authorities.
Name of
Altorn.y: LeRoY Smigel, Esquire .___
1.0. No.: 0~2...-
Add,..., _~91 7 North Front Street
__Harri.!>burq, PA 17110
S'" ));;'_1"<-_"-
. .
Pnrsonlll Repr680nllitlVll:
1)1'
( '-r.:}""-( _Lc_",'--)
Deted
TolCiphone:
717-234-2401
DellcripliCJn Valuo
1. Balance due under Installment Sales Agreemen t da ted
3/3/92 for property situate at 2612 North Seventh
Street, Harrisburg, P~ $ 8,301.20
2. Cash on hand $ 2,000.00
3. The James Foutres Revocable Trust dated 9/3/95
consisting of real estate situate in the City of
Harrisburg, Dauphin county, PA (SEE LIS'r A'I'I'ACHEO) $ 370,000.00
4. IRA-New York l.,ife Insurance/Principal Financial Group
POlicy #52541808 $ 6,700.00
5. National Life of Vermont Annuity/Single Premium
Deferred Annuity - Contract #VL005507700 $ 13,166.71
Total: $ 400,167.71
(Attach Additional Sheets If necossa,yl
NOTi:' The Mftmof,lmdllfll 01 Ift-11 f1Ha\o OUlllldlllhfl Com1l101lW1l1l11I1 of f'f1I1IlBVlvllllift IIlIlV lit lh~ 1l1n<:llOll 0111111 IlUISllllft! IllpllllifltHlllllIlJ 1I1Clwlll
the 11111116 (II 61ch Itllrn, bul IlI\:!l 'IUlIIlII shnulct 1101 11" tnhHullHt 1I11Cllh1l101/l1 01 Itw 111Vnlltor~
Rw-n
!~ C!il l~f
!~ ~ ~2 ()
~\Y , ('p r:_:
"" ',.'
{,-,' .... c' ,
,llo.
i' .
0.", "1;l :f;;; 01
.: ~/ ,llo. Ui Q;
~s. 0 .
....
..J
08-10-1998
FOUTRES
09-03-1996
21 97-0249
CliMBER LAND
101
[:~~=~~_Un~R~.!hii~~ l
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOIIER PORTION FOR VOUR RECORDS .....
iiifv: i547-Ex--AFP--niF9;T"iiilYicE- -ciF - i:"NHEiiiYANCE -YAir 'A-pjiiiiii SEHEN'r; - ALi."owANcE-oli -- -- m_m - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
JAMES FILE NO. 21 97--0249 ACN 101
If an assBss.Bnt was isslled previously. HnB. 14, 15 and/or 16. 17 and 18
reflect fiuures that include the total of 6bb returns assessed to date.
ASSESSMENT OF TAX'
1.5. A.aunt of L in. 14 at SpouIlll ,'.t. US)
16. A.ount of Lina 14 t.xable .t Linn.Vel.51 A rat. <<(6)
17. AItO.....t of Lio. 14 t.xable .* Coll.t.,'.i/Clan 8 rat. (17)
18. f'rlnolpal Tax Do.
TAX CREDITS: \/d
PAYNENT RECEl.PT
DATE NUHBER
IS /(J S' ,),
BUREAU OF INDIVIDUAL TAXES
INHEMtTANCr TAk DIVISION
DEP1. U060 I
HARRISBURG, PA 1717.8.0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
( ~
NOTICE OF INNERITANCE TAX
APPRAISENENT, ALLOWANCE DP. DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENl' OF TAK
LEROY SMIBEL ESQ
SMIBEl ANDERSON AND
2917 N FRONT ST
HARRISBURB
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTV
ACN
SAC
PA 17110
ESTATE OF FOUTRES
TAX RETURN WAS, I X) ACCEPTED AS FILED
I ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..1 e.t.b (SchedUle AJ U)
2. Stooks ...d Bond.. (Schedule B) (2)
3. Clos.ly Held stock/P.rt~rship Intera.t (Schedule C) (5)
4. Hortgaga./Not.. nao*lvabl. (Sohedule D) (4)
S. Cash/Bank Deposit$/Hlsc. Personal Property (Sohedule E) (S)
6. Jointly Own.d Property (Schedule F) (6)
7. Transfar. (Schedule G) (7)
8. Total Au.t.
.00
.00
.00
8.301.00
2,000.00
...!Ul..
389 ,866.71
(8) _
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral ExpAnses/Ad.. Costs/Hiso. Expenses (Sohedule H)
10. Oebts/Hortgage Liabilities/Liens (Sohedule I)
11. Total Deduotions
12. Het V.lUII of Tax Retur'n
13. Cheritable/Governnent.l Bequests; Non-eleoted 9113 Trusts (Sohedule J)
14. Net V.lua of Est.t. Subject to Tax
(9)
(10)
27,499.3ft
.00
(11)
(12)
(13)
1141
NOTE:
.00 X .00.
.00 X .06.
.00 K .15.
(18)
. DISCOUNT l+ 1
"I~TEREST/PEN PAID (.)
ANOUNT PAID
I';: ,j, (!{ 'JiII/
Ui.
;'/1"
J"
U
'")ell:!
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
1'-:'_ TOTA~~UE__
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
*
IH.IUI n~" (ft.'1l
JAMES
DATE 08-10-1998
HOTEl To in.ur. proper
oredit to your ecc~t,
tub_it the upper portion
of this for. with your
t"x p.y..nt.
40..0,167.71
?7 .499 34
372,668.37
372,668.37
,00
will
.00
.00
.00
.00
.00
.00
.00
.00
I IF TOTAL DUE IS LESS TNAN $1, NO PAYNENT IS REqUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YDU NAY bE OlJE
A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.)
RfSl!.'RYATIOHI
-~
NOTtCf:1
PAYMENT I
REFI.JaI ICR)1
e.t.t,. tlf dtoedenta dYing on or before DuMber 12, 19a2 ..~, Sf In~ fUture Int.r..t In the ..tlt. II trenlfer,'1td
In po.....lon or enJoYWtnt to CI.., I (ooll.t,rll) benaflollrJI' of the deo~t Ifter the 'K01~ltlon of eny ..tat. for
11.,. or fOr Yllr., tht C~.lth hereb~ 'ICflra..h' r...rv.. the right to _ral.. 11M 11M" trlflf.flr Inhwr.ttano' Taxe.
.t the lewful Cia.. I (oollat'r~l) rlt. on tny .uch future Intar..t.
To fulfill thl raquirOlllllb of S~Uon 2140 of thll InheritllRCla Wld Eltata TaM Act, Aot 21 of 1995. (72 P.S.
Sectlon 91401.
Detach tht top portion of thh thUcI and .ublIlt 'With your paYMrlt to thtl Atlghtar of W11b prlntad on the river.. llde.
~~"'a check or aonay order payabll tOl REGISTER OF' MILLSj AGENT
. rafund of . taM cr.dlt, whl('h WI" not r.qu..ted on ttw hx Return, .ay bl raqull.tad by oQIIPIIUng IIf'I "Applinatlon
for Rafund of PlIMlyl'l.,da In~ritance arId Eltat. TIlM" (REV-I:515l. .pplio.Uon. Ira aval1abl. lit tn. Offlol
of thll RelJltbr of WUh, any of the 23 Revenue Diltrict Offlc'l, or by caUlng the .peelal 24-hour
answ.rlng larvica ~r. for for.. ordarlngl In Pennlylvanla 1-800.362-20iO, outllda PInn.ylvanim and
within 10011 Harrllburg ar.. (717) 787-8094, TOOl (717) 772-2252 (Hearing I"Palrlld (01)1).
OBJECTIONS: .ny party In Int.r..t not slltlsfled with the ~pral.e..nt, n110w.no. or dllallo~~a of doduotlbnl, or ......-.nt
o'f tax lInoludlng discount or intaro.t) a. .hown on this Hotloe aUlt obJaat within sixty (60) days of "lGaJpt of
thh NetlCI by,
.DMIN
UTR.TlVE
CORRECTIONS 1
DISCOUNT,
PENAL TVI
INTERESTl
--written prot..t to tht PA o.partunt of Rev80U8, Board of Appaltls, Dept. 281021, Harrhburg, P. 1712&-1021, OR
--qlaotlon to h.va tho a.tt.r d4terained at audit ~f tho acoount of the parlone1 repra'antatlYa~ OR
~~IPPI.l to tho Orphan.' Court.
Factual arror. dlloov.r.d on this ....m..ant should be addr..s.d In writing tOI PA Dap~rt.-nt of Ravanue,
Buteau of Individual Taxa', .TTNI Po.t ........nt Review Unit, Dept. 280601, HarriSburg, PA 17128~0601
~ (717) 787-6505. Seo page 5 of tho booklot "In.truotions for I'~rltenoe TIIX Return for a R.sldent
o.cadent" (REV-lS01) for an aMplanation of adllnlstratlvelY corr.ctabla .rrorl.
If any taK due 11 paid within th,'.. (3) o.lll.ndlr IIOnth. atter the decadant'. death, . flv. percent (SiD discount of
the talC PIld Is allowed.
The IS% till ..r.ub non~plrt1olpat1on penalty II QOtIput~ on thtl tobl of U.. tax INld Interast ....lIII~, and not
plid before JllnUary 18, 1996, ttwt f'rlt dayaftar thll and of the talC una.ty perIod. Thi>> ncn-particlpatlon
panaJ ty 11 Ilpp.alabl. In tM lIM1e IDnner Gnd In the the ..... U.. plr lod II you would appul the tax Wld in~.ralt
that has baan u.....d "' Indioatlld on this notlo..
Interl.t I. oharg.d beglnnln~ with flrlt dDY of d.llnquQnoy, or nine (9) lonth. and on. (1) dey froa the data of
death, to tht data of pllYlont. Taxea which bec..a delinqu.nt before January 1, 1'82 H.r Jnt.r.lt at the r.t. of
Ilk 16XI p.ro.nt per ennua oaloul.ted ~t a dally rate of .000164. All t~xa' which bocaee delinquent on end .ftar
JlM'iUltry 1, )'182 will blla,' Interest et " rlt. Which wl1l vllry frOll oalandar ,Yllllr to anl.ndllr ye.r with thlt rata
~~ed by the P. Depllrtaant of r.v.nue. The appliCable Intara.t rat.. far 1982 through 1998 aral
X!!r Intlrast R.t_ Dally Intarlllt faotor :!!!.t' ~.L5!!! DillY lnter..t FlKltor
19&2 to% .000548 lC1a7 9% .b00247
1911:S 16% ,00041" 1988~1lf91 11% .000301
1'&4 11% .000501 1992 9% .000247
1915 UX .001l356 1991-1994 7X .000192
1'16 lOX .600274 1995-1"8 9% .000247
--lnterllt 11 t"loulatMl 111I fo11owlI
INTEREST' BALANCE Dr TAX UNPAID X NDnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NeUo. IlIuad aft.r the talC beoop. delinquent will reflect an Interest oelnuhtlorl to flft..n (15) d8y.
MYOnd the dllt. of the 1I1I.....nt. If pIIYllClnt II .eda lifter thl Interast oOltPutatlon dlltt .hc>>m on ttM
NoUo., MkUUonll.l inter..t lIU.t be caloulat.d.