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IN RF:
ESTATE OF FRANCES F,
MC NIC/lOI.S.lulc of'thc
Borough of Shippcnshurl(.
CUl11hcrlund County,
Pcnnsylvunia. dcccascd
IN TIlE COURT OF COMMON PLEAS OF
CIIMIlI~RI,AND COlJNTY, PI'NNSYLV ANIA
ORPHANS' COlJRT DIVISION
ESTATE NliMIlER 2197-0252
CERTmCA TlON OF NOTlC~~ (JNI)~B. RUU: 5.6(81
Name of Dcccdent: Frunccs F. McNkhols
Dute of Dcath: Murch II. 1997
Administration No,: 2197-0252
To thc Rcgister:
I certify that noticc of bcncficial intcrcst rcquircd by Rulc 5,6(a) ofthc Orphans' Court Rules was
scrvcd on or mallcd to the following bencficiarics of the above-captioncd cstatc on March 25, 1997:
Michael .1. McNichols
65 Carla Drivc
Shippcnsburg, P A 17257
Notice has now been givcn to all persons cntitlcd thercto undcr rulc 5.6(a) exccpt NONE.
March 25, 1997
'(~ {,.,
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Signaturc._~Q_ s:;~
Name:
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~ t:. <.1' Addrcss;
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P' ~;;) Capacity:
.UO
David p, !'crkins, Esquire
MARK, WEIGLE AND PERKINS
126 East King Street
Shippensburg. PA 17257
(717) 532- 7388
Pcrsonal Rcpresentative
. X Counsel for Personal
Rcpresentative
MARK, wr::IOl"F.: ANI) N::RK1NS. ATTORNEYS AT tAW - \2G rASl KINO SlHLEr . SI-\IPPENSnURG, PA 1"l7.57.1:-iU7
14, Nel Velue Sub eel 10 Tex (Line 12 mlnu. Line 13)
15, SpousalTranlhrfl!lor dales of death .Uer 6--30-94), Su
Inltrl/cUonl for Applicable Porcenlllg11 Oil Page 2, !Include
valulIlrom Schedule K or Schedule M,l
lB. Amounl of Line 14 lax.ble el6% rele
(Include vel us. from Sohsdule K or Sohedule M,)
17, Am6unt 01 Llna 141axable .'15% rele
(Include velue. from Schedule K or Schodule M.)
16. Prlnclpel tex due (Add lax from Line. 15,lB and 17,)
19, Credlls SpoUulPovllrlyCrlldH Prior Paymnnls
+ 0.00 +
20, II Line le I. grealer lhan Line 10, lInter Ih" dlllerence en Line 20. Thl. I. the OVERPAYMENT,
mTIl(ffi*~~:i'~ilI!~IYb~!.r.llliqJ.li~~9~r.(U~~~~I!I!llil;i:!!!j~11
21. II Line 16 I. greater Ihan Line 10, onler Ihe dlllerence on Line 21. Thl. I. Ihe TAX DUE,
A. Enter the Inlerest on the balanco duo on LIne 21A
a. Enler Ihelolal ,,' L1no 21 end 21A on Une 21a. This Is Iho BALANCE DUE,
Make C!!eek P.y.ble to: R_gl.ter 01 Will., Agent
'1'1 I! I !'ii I'll. II!,I, ''iI''I.1 '11~~I'~"",~I'"""""''''''"'"'~'i~_",'''''''''''''' '., '... I I I' I .111 I II j II' If
.,! . . ,-I',' ',' 11,,1; ", ,-"1,1,;,, _1,1,1 'iI"'nC:I!I,V,JIm"",~"l~t!!Mw~iQH\!!,rlInWf'4l,r" " ;I,. ,- . I ' -',' ,', I Iill,
n ar pens t as 0 per ury: I Bclara that I hava 9)(am no this return, ncludmg accornpnny ng se lodu 09 a.nd statemonts, an to t 0 est 0 'my ;c:now e go'
and bellef,llls lrue, corractand complato. I doclmo that all roal oslalo tla9 boon roporfod a.tlruo malkol valuo, Oooll:uatlon 01 proparor other than the petSQ11al
representative Is based on alllnformallon 01 which propauH has any knowlodge. .
SIQ REOFP~ SON~E" 1~~jl.R"OR9(Hl~/':'" ADORES.'> O~T.; / ,!rc;n
_?J:S:.u!(' /(:" See Schedule attached I l _ 'S -k
~' , E OF PRE F.f'lOTHE~THAN AEPIlESENTATIVE ADDRESS DATE
I ,"::J! 0, C.M.I.~ 126 East Ki.ng Street I ;~ 1$19, .
01 NTF "" Shippensbut'3, PA 17257
'H';\1~\~OOEKt(HJ;!)
DECEDENT
CHECK
APPRO-
PRIATE
BLOCKS
CORRES-
PONDENT
RECAPIT-
ULATION
TAX
COMPUTA-
TION
COMMONWEALTH OF PENNSYLVANIA
Dl:PARTMENT OF REVENUE
DEPT,2801l0\
HARRItHHJAO, IIA 11126-080'
IS /&':;-
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
0252
NUMBER
(1....-
FOR DATES OF DEATH AFTER 12/31/91
CHECK HERE IF A SPOUSAL
P_~V.ERTY C;REDIT IS CLAIMI!D[L_____
FfLE NUMBER
21 97
COUNTY CODE YEAR
DECEDENT'S COMPLETE ADORESS
221 Hollar Avf!tme
DATE OF DEATIIjOATE(lF 'alPTli Shippensburg, Pl\
03/11/9'7 _1-9jjlO/191", Counly C.\Jmberland
., NiiMTli:A81 , -lSOcIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS)
OECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl.)
McNichols Frances F,
SOCIAL SECURITY NUMaER
020-03.4617
~"R8f AND M~obLE INITIAL) )lJ
17257
1, Original RoMn
---0 2. Supplomonlal Roturn
3, Romalnder Re\urn
(InrdAlllolriu\hpflo,Io I~-13-e21
o 4. Umllod 1'.1.10
@:5. Fodor.' E.tato Tax Relurn Roqulrod
D 411, Futuro Inlerost CompromIse
(lor dolo. 01 dO.lh ollor 1?'-12-02)
o 7, Decodonl Malnlalnod a Living Trust
(Allach copy of Trusl)
. I i:8 'dip
COMPLETE MAILING ADDRESS
Mark, Weigle and Perkins
126 East King Street
Shippensburq, PA 17257
31,333 .l~
367,643.75
None
None
100,030.34
o B. Docodsnl Dlod Tosl.l"
(Mach copy 01 Will)
~. '1:;,Il .1
NAME
David P. Perkins, Esquire
TELEPHONE NUMBER
(717) 532-7388
1, Rs.1 E.lalo (Schodule A)
2. Stock. and Bond. (Schedulo a)
3, Closely Hsld Stock/Partnership Inlero'l (Sch. C)
4. Mortgage. and NOlO' Recslvable (Schodule 0)
5, Ca9h, Bnnk DeposItS' & Miscellaneous Personal
Property (Schedule E)
6. Jointly Ownsd Proporty (Schedule F)
7. Translers (Schedule G) (Schedulo L)
8, Total Gross Assol. (lat.' L1no. 1-7)
e, Funeral Expsn.e., Admlnl.tratlve Co.t.,
MI.cellansou. Expon.e. (Schedulo H)
10, Oobl', Mortg.go Llablllllo., Uons (Schsdule I)
11, Tot.1 Deoucllon. (10101 Llno. e & 10)
12. Nel Value of Est.lo (Line 8 mlnu. L1no 11)
13. Ch.rllable ..nd Governmental aoqueo" (Schedulo J)
1 8. Total Number of Safo Dopo!!lt BOl(o!1
(1)
( 2J..
(3 )
( 4J..
(6 )
(8 ) 13 , 936 . 62
(7 ) 324,607.7'7
( 6) 837,551. 84
(9 ) 35/433.41
(10) 4,847.65
(11)
(12)
(13)
(14)
(15)
x.
.
(1B)
797 ,270.78 x ,OB
.
(17)
O,OOx ,15 .
("Ie)
DI.eounl
Interost
(19)
(20)
Copyright Forms Soltwmn Only, 1094 Ntlco, Inc, N91\PAOOI
13-:.m'1iIR 31 '97 ()'l' 19PI1 "i-t"CHRI'IUER::,B(JRGEANDPE~K1NS ~;.! bbb"
!.---'
WILLI~lIdllMAR\( MARK., WEiGLE AND PERKINS
(ltll-'''''
AJtomqs -III-Law
P,2/5'..... I
Ji:AAr A. wtlClL~
p~VID". PERI<~S
II' Wi me lmlUT
SIIII'I'ZNPUJI:. tINNft'LV"NIA 17U1.I>>'
D4VID C.ICIWlIlllCHtll
..-M
JOSUII P.llU~E
AIIMM"
TELEPIIOJU ('71'7) ",,"me 0. (71 T) 'l'!6-42M
'AX flIT) m4I52 'I
. 1
Match 25, 1997
Mr. 0%08 McMullen
,
.'
.
FAX 263.2178
t
Dear Otei:
('I'cN "",.Is 1. Citicorp . 3.11-97 CC 1: i 1.1../ 51ft
'-------- J:o,J 3" fir ,
2. Sprint. 10.17.96
J. 360. COUlDlunlcation .. 1l).17 -96 x.o ~J./
, '
Could you please provide us with the values of tho following investmcnll i1\ two of OUT estates llll
of the indicated datos of death: . ,
~ j
/. 'f.''''
1("\"
., /"'"'
In . ~1aled estate mattei, 1 em faxing hcrewi1h copies of: a security delivery xwolpt (Montaary
Exploration) and two shm ~cates (Rimae Manufacturllla, 1M. (IlId Chcm81loy MialeI:a1s
Limited). Wt. would greatly Bpprec!Jte If you could detemUDe for us whether any or~ three
investments have anypment value, '.
\
Please bill (lur firm for yoUr time on the above 0$Ia1e matters.
,
V IWJ trUly yours,
~
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IL~, N.A tBRAtlCH 4&81
5870 ORAND CENTRA~ STA
/'\01 YORK, N. Y. 101&3
MR. JOHN MC NICHOLS
/ MS. FRANCES MC NICHOL,S
221 HOLLAR AVE
SHIPPENSBERG PA
CITIBAN( ,
0!S41~R5/"
011
ACCOUNT
99080791
17257-2135
AS OF 0!/11/97
fAOE 1 OF 2
I CHECKING ACTIVIT~FROH FEB~U~RY 19 TO MARCH 17, 1997
CHECKING YoU began this ~tBtement period with a BALANCE of
99080791
You increased funds totaling
TRANSFERS IN
2/Z8 CITI8ANK BENfT PVMT1424400000000000~0197
2128 PRE-AUTllOR1ZED SOCIAL SECURITV DEPOSIT
You decreased funds totaling
99,308, &2
2,915.25
2,089.25
906.110
32.462.61
AtlQ\lli1 \ CHEe!\. Mil. All!!!.!llI \ rum lI.All
25,00 1910 Zl19 500.00 1914 2/27
500.00 1911 2128 30.,,1.1916 3/07
12,79 1912 3/13 '-[0;000.;00 I 1911 3/14
32~.OO 1913 3/13 10,000.00
1191 ';'Fls 10 Gro",I,'"/d,"",,
Y d d thi t t t . d with a BALANCE of 3-8'.97
au en e 5 5 a em an per10
CHECKS PAID
~Q'. !!All.
1894 2/21
. 1903 2/19
. 1907 2/19
. 1909 2/19
" Gap 1n check numbers
Al1<2I!IU
1,040.84
10,~
(28 :!iJ)c./ea(e,{
~----(""f "/Pr d, o.el,
&9,841.2&
Running Balances
...llA.I!i
2/19
2/21
2/27
service Charges: Vour monthlY sorvlc. chorg. .nd transaction faos wara walv.d during
the per' lad covered by this shhment.
Goad customer Profile: BaoaUSO you haY. molntaln.d ~ good banking r.oord, you oan
wlthdr.w funds from your ohock doposlts without waiting for tho chooks to c10ar.
If you .aka a d.po.1I at a 01 \Icard Bonkl"g Cantor. yoU can withdraw up to
$1,000.00 ill cash f,'oln your deposit iI11medla-tbly, and up tn $5,000.00 moro
on tho n..t bud"o" day. This Is In addition to funds that would normallY
bill available.
_ BALM!f!i
97,'970.83
')7,945.83
96,90{..~9
_Mil. ...-l'~
2/26 99,669.83
3/07~ 89,B69,83
pOv --
3-./1- q1
..MJJl
3/13
3/14
-1!Ai,M!!;!.'.
6~,86'.81
~9,841.26
CONGRATULATIONS! YOU'RE ALREADY ENROLLED WHY NOT GET STARTED TODAY?
II HAVE A PC? CALL 1_800-321-CnI EXT. 9089 FOR OUR FREE PC BANKING
SERVICE...NO FORMS, NO HASSELS. AVAILABLE FOR DOS, WINDOWS OR MAC,
II HAVE A PHONE? CALL. 627-3999 (FROM &09 AND 908 AREA CODES, CALL 201- .
627-3999) FOR YOUR UP-TO-DATE BALANCES AND RECENT ACTIVITY, TO TRANSFER
MONEY, AND TO PAY BILLS! FOR TTY SEIIVICE. CALL 1,,800-945-0258.
AT CITIBANK. THERE'S NO FEE FOR THESE SERVICES!
MANAGE YOUR HONEV ANY TIME, ANYWHERE, ANY WAY YOU CHOOSE.
--
!;,l
REV-1!\OG EX. (12-60) l
COMMONWEALTH OF PENNSYLVANIA SCHEDULE F
INHERITANCE TAX RETURN JOINTL Y-OWNEt' PROPERTY
RESIDENT DECEDENT
.- -'.-
- -.--
ESTATE OF PILI! NUMBI!R
Frances F. McNichols_ 21-97-0252
Joint ton.nl(o):
NAME
A M.i.chael J, McNichols
ADDRESS
65 Car a Dr ve
Shippensburg, PA 17257
RELATIONBHIP TO DECEDENT
Son -
Jolntlv-ownod proporty:
LETTEA DATE DOLLAR VALUE OP
ITEM ~OA MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECD'a D[!CEDENT'S
NO, JOINT OF ASSET "'INT,
TENANT JOINT INTEREST
1 A 1990 Chase Manhattan Checking 27,870,22 5.0% 13,935.11
Account #038064669165 jointly
=00 with Michael J.
McNichols
A 1990 Interest on above item accrued 3.09 50% 1.54
as of decedent's death
,
- TOTAL (AI,o enler on line 6, Rooapltulation\ $ 13 936.65
_.
(If more .pacel' noodod,ln,ort additional 'hools of samo olle.)
PAlB091 NTF ""^
Copyright Fnrm. SnftwlIFB Only, ,ggl\ Nelco, Inc, ND4PA091
.<'..1997 9:~
CHAS( 1JAr'f< I3IHl38
NO. 930
P.2
I 199n407 CSOOO)I064669\65
~
lI.rCll . - April 7, ''''
,.,. I .f )
......ry
018-000H-1OO' .00031'
-002-,.0)-0000'0000-
'rl..." A.._I N........ 0JI.064"" '6'
~
~
018-064669' ."
~ IWlCII IlClIICNOL.
IIICWL IICIIICNOL.
Avtro.. Iolo""t , 17,lr.I.OI
Inuro" Itrnod for S, OoY(1) . 1'.91
ArtMoI 'or....1I1O Ylold hrrood '.S6X
Inuro" Credited In ,m . "1.14
Int.rool R.toIO)' OJ/OI ,.04/07 ., 1.1"
MOth.r _,.,, of te,.., lonlcl",... You h... "rnod Iho ,.1.., 'r...11IO ..,..
Itl..t checkl.. lI/1ntern'
open'''' 1.1.....
D_". ond crodlll
Chock., Withdr.w.l. end Ooblt.
endl.. ..,.....
001l0' Ito ond 0.,. D"cr1ptfon AoooMII
Credit.
OJ./07 IntorOlt Crod!t . JU7
TOIlI . 1",1
O.lly 0.,. .olone. o.t. hllne. Otto .olonoe
..1......
04/01 . 21,902,19
040797
REV.1MO EX + (2-e7)
COMMONWEAl.TH OF PENNSYLVANIA l
INHERITANCE TAX RETURN
RESIIlENT DECEDENT
mm O~----~=--=--==~=----
SCHEDULE G L
TRANSFERS
________ PLEASE PRINT OR TYPE
------.--------,,1tE1lUMlJ!A'---- -----
Frances P. Mc'~ich<?)s _____ 21-97-0252
!HIS SCH, MUST .BE COMPLETED 1Io FI!-.!'O IF THE ANSWER TO ANY OF T!lE QUESTIONS ON THE REVERSE SIDE OF COVER SHEET IS YES,
DECO_ DOLLAR VALUE
% OF OECEOENfS
INT, INTEREST
ITEM
NO,
OESCRIPTION OF PROPERTY
Include n.me ollhe Ir.n,'.rss, Iholr
rol.llon.hl 10 docodel1l, d.lo 01 tr.n.lor,
EXCLUSION
TOTAL VALUE
OF ASSET
1 Mellon Bank Account #420-070-5012 3,000.00 216,394.34 100\ 213,394.34
In Trust For Michael .r. McNichols
Interest on above item accnled as 268.42
of decedent's death
2 Chase Manhattan Savings Account 0.00 96, 907. 90 100%- 96,907.90
#038607254101 In Trust For Michael
J. McNichols
Interest, on al:xJve item accrued as 37.11
of decedent's death
3 Transfer of cash to Brian 3, 000,00 10,000,00 100%- 7,000.00
McNichols, grandson, on 3/8/97
4 Transfer of cash to Christine 3,000.00 10,000,00 100% 7,000.00
Ma.'Ilichols, granddaughter, on 3/8/97
PA1&101
NTF 121M
TOTAL (AI.o onteCoon IIno 7, Rec. Ilulellon) $
(II moro .paoel. nO.dsd, In..n .ddlllonol .hsot. 01 .erne 'Izo.)
324 607.77
CorvrlgM FC;HmQ Sollware Only, 1bo" NllleD, lno. N94PA101
"EV-l~12 Ex t (1I113}
COMMONWEAL Hi OF PENNSVLVANIA
lNliEAnANcF. TAX RF.TUIUJ
IH!910 f.NT Of.CEDtNt
k SCHEDULE I
DEBTS OF DECEDENT,
.. MORTGAG~ L1A~.ILITIES AND LIENS Pi.... Prlnlor
,- . '-I~UMBIlR
21-97-0252
IlSTATIl OF
Frances F. McNichols
ITIlM
NO.
DIlSCRlPTION
1 Jlrrerican Red Cross - prorated March invoice
2 Tharpson Energy - 3/17/97 delivery
3Elva Jane Goodhart - 3/1/97 real estate tax
4 Durac1ean by Shirley, Inc. - 3/14/97 invoice
5 'IV cable - March andl\pril service
6 Borough of shippensburg - quarterly water, Se'I.\:lr, refuse
7 United of PA - telephone billing
8 R~ Home Health Services
9 GPO Energy
10 United of PA - telephone billing
11 Kirk W. Davis, DfM
12 M:lffitt, Pease and Lim Assodates
13 Internal Revenue Service - 1996 Form 1040 Federal InLane Tax
14 Borough of Shippensburg - final water, se~r, refuse bil1:l.ng
15 Carlisle Imaging Associates - 7/17/97 statement
16 T. J. Enderlein - snow removal 1996-97
17 M:lffitt, Pease &. Lim Associates - med.i.cal bill:l.ng
PA16121
TOTAL (AI,o ontor on IIno 10, Roo. Itulallon
(If moro apaco I' noodod, Insort additional shoot' of 'amo al~o.1
$
NTFueo
Copyrlghl Forml Snftwllfll Onlv. 10114 Nlllco, InIl, N1l4PA\21
.
AMOUNT
12.00
85.31
423.36
107.07
30.58
177.22
60.68
80.00
117.95
15.41
7.40
72.00
3,404.16
140.72
4.83
50.00
58.96
4,847.65
ESTATE OF FRANCES F. Me NICHOLS
2197-0252
EAMlLY SETTLEMENT AGBt:EMEN[
THIS AGREEMENT made this ~ () -l:~ dny of 1\ r ('\ \
,1998,
BETWEEN: MICHAEL.I. Me NICIIOLS, being the hcir-at-law of Frances F.
McNichols, late of the Borough of Shippcnsburg. Cumberland County. Pennsylvania,
AND
MICHAEL J. MC NICHOLS, Administrator of the Estate of Frances F. McNichols,
deceascd,
WHEREAS, Frances F. McNichols died March II, 1997, intcstate; and
WHEREAS, Letters of Administl'lltion were granted to Michael.!. McNichols on Murch 19,
1997, by the Register of Wills of Cumberland County, Pennsylvania; and
WHEREAS, all the asscts of the late Frances F, McNichols have been liquidated or
distributed and all her debts paid in full, and further the pcriod of four months having tenninated
since the first advertisement of'lhe issuance of Letters to the said Administrator, the said party hereto
dl'sires to waive the duty of the Administrntor to file a First and Final Account with Proposed
Schedule of Distribution for purposes of confirmation by The Court of Common Pleas of
Cumberland County, Orphans' Court Division, AND FURTHER desires that a Family Settlement
Agreement be executed. which Frnnily Settlemcnt Agrecmcnt will be duly recordcd among the deed
records in and for Cumberland County.
NOW, TIIEREFORE. WITNESSETI'. thai the party hereto. in consideration of the premises
above statlld, and of the Accounting and Proposed Schedule of Distribution nttaehed hereto and made
a part hercot~ and the receipt ol'his distributive shure as thercin shown, docs mutually bind himself
M^,~I(, WIlIill' ANn I'IHI(IN~ AllIIIINrv'; 1\1 lAW l.'Ii I No! 1'.H>l(, 'dill I 1 'iHII'I'IN'illtlllfi,l'^ 11."'/ I I'll
DISBURSEMENrS OF PRINCIPAL
Estate of Frances F. MCNichols
For Period 03/11/97 'I'hrough4/22/98
i\dministration Expenses (Prin)
4/1/97 Register of Wills, C\.uT1berland Co\mty -
Lettel~ Testamentary and Short Cert.ificates
4/1/97 Cumberland Law Jow:nal - advertising Letters
of Administration
4/10/97 News Chronicle - advertising Letters of
i\dministration
6/2/97 Register of Wills, C\.uT1berland (~ty - Short
Cert.i.ficates
6/17/97 Dauphin Deposit Bank and Trust CaTpany -
estate checks
7/1/97 Register of Wills, CUnberland County - Short
Certificates
7/31/97 Dennis L. Gotshalll, Auctioneer - appraisal
of personal property
10/22/97 Hale Real F..state - appraisal of real estate
12/3/97 Linda S. Bleil - Estate, Accounting and Tax
Services - review of federal estate tax
return and state inheritance tax return with
Administrator
12/5/97 Register of Wills, C'Urrberland County - filing
Appraisement, and Statement of Debts and
Deductions
12/5/97 Register of Wills, C'Urrberland County - PA
Inheritance Tax
12/5/97 Internal Revenue Service - federal estate tax
3/30/98 Register of Wills, C'Urrberland County - 1
Short Certificate
4/22/98 Register of Wills, C'Urrberland County - filing
Family Settlement Agreement
Page 3
$ 3S7.00
60,00
58.31
12.00
18.11
9.00
30.00
75.00
'302.50
15.00
47,836.25
52,270.94
3.00
75,00
DISBURSEMENrS OF PRINCIPAL
Estate of Frances F. McNir.:hols
For Period 03/11/97 ~~h 4/22/98
4/22/98 Mark, Weigle and Perkins - reimburserrent for
postage, xerox: copies, and long distance
telephone calls
4/22/98 Linda K. Klein - notary fee
Fees and O:mni.ssions (Prin)
12/29/97 Mark, Weigle and Perkins - partial attorney
fee
4/22/98 Mark, weigle and Parkins - balance of
attorney fee
FUneral Expenses (Prin)
4/1/97 Michael J. McNichols - reimbursement for
funeral rreal
5/8/97 Fbgelsanger-Bricker FUneral Home
other Expenses (Pr:l.n)
4/1/97 J\rrericall Red Cross - prorated March invoice
4/1/97 Thompson Energy - 3/17/97 delivery
4/1/97 Elva Jane Goodhart - 3/1/97 real estate tax
4/1/97 Duraclean by Shirley, Inc. - 3/14/97 invoice
4/10/97 1V Cable - March and April service
4/10/97 Borough of Shippensburg - quarterly water,
sewer, refuse
4/14/97 Internal Revenue Service - 1996 Form 1040
Federal Incare Tax
$
,25,00
12.00
-.;...............----
$ 14,500.00
].4,526.56
$
148.33
5,219.60
$ 12.00
85.31
423.36
107.07
30.58
177.22
3,404.1(;
Page 4
$101,159.11
29,026.56
5,367.93
DISBURSEMENI'S OF PRINCIPAL
Estate of Frances F. M:Ml.chols
For Period 03/11/97 Through 4/22/98
5/8/97 United of PA - telephone billing
5/8/97 RedI<<xxi Hare Health Services
5/14/97 GFU Energy
5/14/97 United of PA - telephone bill:l.ng
5/20/97 Kirk W. Davis, DtM
7/1/97 Moffitt, Pease and Lim Associates
8/12/97 Citibank Savings Incentive Plan federal tax
withhclding fran proceeds of account
8/25/97 Borough of Shi.ppensburg - final water, sewer,
refuse billing
8/25/97 Carlisle Imaging Associates - 7/17/97
statemmt
8/25/97 T. J. Enderle:l.n - SllCM rerroval 1996-9'7
9/25/97 Moffitt, Pease & Lim Associates - medical
billing
mL DISBURSEMENrS OF PRINCIPAL
$ 60.68
80.00.
117.95
15.41
7.40
72,00
2,108.59
140.72
4.83
50.00
58.96
..-.......-_..~..-
Page 5
$ 6, 956 .24
$142,509.84
ncnll=;:;;I:::IE:I====
COMMONWEA~TH OF PENNSY~VANIA
DEPARTMENT OF REVENUE
!')- / ,:),)'.~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIYlSIOH
VfPT, 2110601
HAARISBUMG, PA 171Z8~G60l
f.; ,
NOTICE OF INHERITANCE TAX
APPRAISErt~NT. ALl.OWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
03-02-98
MCNICHOLS
03-11-97
21 97-0252
CUMBERLAND
101
L A.;ount ROMI Hod .. ~
MAKE CHECK PAYABLE A~D REMIT PAYMENT TOI
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT A~ONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV: iSli;- Ei[ -Aj:P--i09 -- 97T"No'fi CniF- i NHEiiii'iii.ici- 'fAx -iiP' piliif sEMEN'f; -;. i. i-owilNC E -oli - -- - - - --." - - -"" --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
FRANCES F FILE NO. 21 97-0252 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FIL:! NUMBER
COUNTY
ACN
DAVID P PERKINS ESQ
MARl< ETAl
126 EKING ST
SHIPPENSBURG
PA 17257
ESTATE OF MCNICHOLS
'fAK RHURN WAS I (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l e.t.t. (Schedule AJ
2. Stooke .nd Bond. (Schlldul. B)
3. Clo..ly Hdd stock/Plrtner,hip Int.red (Schedul. C)
4. Hortgllllp../Not.. RacIlYebl. CSahadula DJ
S. C..h/Bllnk Dq>>oaUs/Hilo. Par-Jlonal Prop.dy (Schedule E)
.. Jointly Owned Property (Schadul. f)
7. Trllnllf.,.. (Schadule 0)
eo Tot.l Au.t.
1 CHANGED
11)
(2)
IS)
(4)
(5)
161
(7)
31. 333.33
367.643.75
.00
,00_
100.030.34
13.936.65
324.607,77
(a)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expens../Ad... Coat./t1hc. Expln... (Schedul. H)
10. Debta/KortglgD 1.1ab1l1U../L11"1 (Schedull I>
n. Totll1 Deduct 10ns
12. Net Valu. of Tlx Rltu,..n
13. CharitablelGov.r""."t.1 Rlqul.h; Non-.lected .115 Tru.t. (Schedull J)
14. N.t Value of eat.t. Subjlct to Tlx
If an a.sessment was is.ued previoUSly. linu. 14. 15 and/or 16. 17 and 18 will
r.flect figur.. that include the total of ill. return. .......d to datil.
ASSESSMENT OF TAX:
IS. AMour.t of Un. 1'0
16. A""""t of Una 14
17. AMount of Line 14
I', Prlnclp.l iax DUI
TAX CREDITS:
---
PAYHENT
DATE
12-09-97
NOTE:
.t Sr.ousIl rat.
taxabll .t Lin..I/Cleu A r.t.
t.x~l. .t Colllt.r.lICII" 8 rat.
RECEIPT
NUI1BER
-AA24~529
DISCOUNT I')
INTEREST/PEN PAID (.)
.00
(9)
1101
1151
(16)
1171
35.433.41
4.847.65
(11)
U2l
USl
(4)
.00 X .00.,
797.270.78 X.06.
.00 X .15.-
ua)
AI10UNT PAID
47,836.25
--r"
TOTAL TAX CREDIT f~
BALANCE OF__'l'AX ....Il.U. ,E.j'_
INTEREST AND PEN.
u_.____..___ ____
TOTAL DUE
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
'*
U~.If4' U." !It-''l
FRANCES
F
DATI!
03-02-98
NOTE: To lnsure propl"
ol'.di t to your account,
subMit the upper portion
of this for. with ~our
hx pay-.nt,
837,551.84
4D.?81 06
791,270.78
.00
797,270.7B
.00
47.B36.25
,00
47,836.25-
41.8Sb,75
,00
,00
,00
IF TOTAL DUE IS L~SS THAN II, NO ~AYHE"l 1& MtllUl~EII,
IF TOTAL DUE IS ~EFLECTED AS A "CREDIT" leR I, VDII I1AV II DIll
A REFUND. SEE REVERSE SIDE OF THII fDRH lOR INUIM:lIl1Ma.1
RESERV,TIDHI E.t,t.. of d,clo-nt. dylnl on or b.fore Oec..a.r 12, 1.12 -- If any future tnt.r..t In the ~.t.t. I. tranlf.rred
ln po.....lon or enjoy..nt to ell., B (coll.t.ral) benlflellrll' of the deoedent eft.r t~, IHPlrltlon of any I.tet. for
I1fl or for y..r., tht,Cu.lonw..lth herebv IMpre..ly rl.lrv.' thl rlght to apprll.1 end i"Q.. tranlflr Inherltancl TaXI'
.t thl lawful CIa.. I (collatlr.l) rete on Iny .uch futurl Int.r"t~
PURPOSE Of
NOTICe I
PAVHEHT I
REFUHD (CA)l
OBJECTIONS I
ADMIN
ISTRAlIVE
CORR€CTlONSI
DISCOUNT'
PENAL TV I
INTEREST I
To fulflll the r.qulrc..,.nt, of Section 2140 (If tho InherIt.nel IlnCl Estat. Tax Act, A(lt 21 of 1995. (72 P.S.
t:I.otlon 9140).
O.tltCh thtt top portlon of thh Notlol and Bub_1t with your ply..nt to thl RIgl.t" of Nlll1 prlntld on thl rlVlr.. .Idl.
~wNekl chick or IIOn.y ord.r payable to, REGISTER OF MILLS, AGENT
A r.fund of a te~ or.dlt, whlch wa. not rlqul.tld on thl Tax R.turn, .ey be rlqul.tld by cOMPleting an ftAppllc.tlon
for Rlfund of Plnnsylv.nla Inherltanca and E.tatl TaM" (REV-l!11). Appllcetlon' ar. .vell.bID at the Dfflcl
of thl Re.l.tlr of Will., any of the 2~ Rlvlnue District Offlc,., or by oelllng thl ,plclel 24-hour
en.warlng 'Irvleu nulb.r. for fora. ord.rlngl In P.nn.ylvanle 1~800-562-2050, out.ldft Plnn.ylvanla and
within 100.1 Harrllbvrg ar.. (717) 787-8094, TDOI (717) 712-2252 (H.arlng IMPalr.d Onl~).
Any party In interest not IIthfl"d with the appr.i....nt, allowance or dl..l1nwWlCI cf d.ductIon., or ........nt
of taM (Including dl.count or Intar..t) a' ~ on this Notice .Ult objact within IIMty (60) day. of ree.ipt of
thh Notlc::o by:
-.wrltton prot..t to the PA Oepert.lnt of Revanuel Boerd of APpe.1R, Dept. 281021, Harrllburg, PA
-walac::tion to have the ..ttlr d.ter.lned at audit of th. account of the par.onal rapr..ent.tlva,
-~DPP.81 to th. Orphan,' Court.
OR
11l28~10Zl,
OR
Factual .r.'or. dhoover.d on thh b.......nt Ihould bu addra..ed in writing tOI PA D.partHnt of R.VIOOl,
Bur.au of Ind'vldu.l Tex.., AfTNI Po.t A.......nt Rlvllw Unit, Drpt. 280601, Harrl.burg, PA 1712'-0601
Phonl (717) 187-6505. S~I page 5 of the booklet "In.tructlon, for Inherltanc. Tax R.turn for a R..ldent
o.cldont" (REY-IS01) for en explanation of adaJnl.tratl~.ly corract.blll Irror..
If MY tax due II paid within thr.. (]) celendar .onth. after th. d.eedant'. de.th, a flv. percent (S;() dltcount of
tha tax paid 11 tHawed.
The 16X t.x a.na,tv non-participation plnalty I. co.puted on thl total of the t.M and Int.ra.t .......d, and not
paid b.forl Janullry 18, 1996, the first day after the .nd of the taM a.na,ty plrlod. Thh non-p.rticlpatlon
penalty 11 appealable In the .... .enner and In the tha .... tl.1 parlod II you would app..l the t.M and Int.rllt
that ha. balf'l a......d .. Indicated on this noUcl.
Int.rlll't Is charg.d baglnnlng with flr.t day of dallnqu.ncy, or nlnl (9) lIonth. and one (1) day froll the date of
death, to the dati of plIs'..nt. Tal'le. which b8CH. d.linquant bIIfor. January 1, 1911i! bear Int.rllt at the reta of
.Ix (6%) percant p.r annum calculated at a dally rata of ,000164. All taxa. which beo... dlllnqu.nt on wnd aft.r
January 1, 1982 will bear inhr..t at a rate which will VllIry frcII catand.r ysar to ca!.lndar yeer with that rete
~unc.d by thl PA D.part..nt of Revenue. The IPpllc~ble Int.re.t rata. for 1912 thr~.l 1991 Irel
'!!!! !.!l!lr..~ Rlltl Dally lnterut Faotor X!!r tnterut Rata Dally Inter..t Factor
1912 20;': ,000548 1987 9:1. .000247
1985 16% .000438 1988.1'91 lU ,000101
1914 IV: .000101 1992 'X .000247
19ft5 15% .000156 1993-1994 n .000192
1916 10% .000274 199!i.1998 'X .000247
uInt.rut h c.Lculat.d .. fallow.,
INTEREST = BALANCE or TAX UNPAID X NUNSER OF DAYS DELINQUENT X OAILY INTEREST FACTOR
--Any Notlc. luued Ift.r the tax b.co... del tnqulnt will r.flltct en Int.r..t calculation to HUlin (15) daVI
b.yond the dllt, of U.. .1II.....nt. If pllYllant 11 "ad. after tho Int.re.t eOlPUt.tlon dati .hown on the
NoUc., eddltion.1 Intare,t IlUlt b. calculated.
---.
INTERNAL RI:VENUE $ERVICE CENTER
;""hcast Rcolon
De I' a, r t me It t aft he 'I' rea. u r ~'
0,0.- 23
) , ' I.P," 0 1 alil
a e. _,
""7
,;( I - q -," ;). ';. ._~
Mir,hael .I. McNlcho{s
65 Cada Drive
8hippensburg, PA 17257
Decedent's SSN:
Estate of: Frances f, McNichol..
Date of Death:
020-0j.",;"V
Person to Contact: Barbara Funk
Marr.rl II, I!HI1
COntact Tefephone Number: (215' 516-J1I46
Estate Ta,; CCoslng Letter (This Is not a bl{( for taK duel
Our c..olllputat Ion of the Federa{ taK {labl {l ty for tfte above IIOUte ,. .hown
('e.fow. It does not Include any interest or Cote paytlU!l1t pp.na{tl.. thnt 1M)' be
,:harged, but other pena{tles have been cOllsldered In the computation, rOll
,houCd keep a copy of this {etter as a permanent record becallse your 1l1ltHney
MY Iteed It to cease tlte probate proceedings for the estate. 'I'hl, let te,'
is evidence that the Federa{ taK return for the estate has elthcr been acceptp.d
as fICed, or h.as been accepted after an adjustment that you Ilgreed to,
, I
I
I
]
.1
I
This is no't a formn.{ c{os Ing agreement under sect Ion 7121
Rcvcrtue Code. We wl{{ not reopen this case, however, Ull{P.SS
~4-68 app{les. See attached copy.
of the Int.rno{
Reve~lIr. Pror.edltre
If you Ilave any quesHons about this {etter, please write or ca{( the per'Oll
",ltose name and telephone number are shaWl! at the top of this {etter. " YOll
writc to us with questions about this {etter, please provide YOllr te{ephotl'
"umber and the most convenient time for us to caCC If we need addlt/OllO{
jnforrruttlon. P{ea.se attach thl. {etter to any correspondcncl! to help III Idl!lItlfy
I' vour case. Keep the copy for your records,
Thank you for your cooperatloll.
':C: David p, Perkins, E5q.
Mark, Welg{e & Perkills
126 East King Street
Srtippen,9burg, PA 17257
Slncere{y yours,
./ ,. ./ ,-7 /'?rJ
---:r ,.,...., '/
_J"'l:,l-" ,'"i-' . '~'*,,'If""'(:""""""
/- :1"/'/ ;~'-
LJt(,.ector, Sevlce Cerller
r:nc(osure:
:01'.1' of this Cctter
i'OTAL TENTATIVE TAX..".,. , ,.,.,.". " .."".,...,.... I,.. I 1$
I,ES5: GIFT TAXES PAYABLE (GIFTS MA.DE AFTER 12-31--76'"",.,$
U~IIFIED CREDIT...,. ..,.,..." I ,."",.. f""", '" '" J
CREDIT FOR STATE DEATH TAXES, , . , , , , , , . , . , , . . , . , , , , , . , $
CREDIT FOR GIF'f TAXES (ON GIFTS PRIOR 1'0 1-1-77/"". $
CREDIT FOR FOREIGN DEATH TAXES. . , . , , . . . , . . . . . , , . , , . , . $
CREDIT FOR TAX ON PR lOR TRANSFERS,. , . . , . . . . , . . , . , , , , , $
"O'l'AL SUBTRACT IONS. . , , . . . . . . , , . . , . . , . . . , , , , , , . , . . , . , . , , , , , , . $
>JE'" ESTATE TAX, . . , . . , , , . , . , , , , . , , , , , . . . . . I . , . . . , . . . , . I . , ; , , . $
:I:NERATION-SKIPPING TRANSFER TAXf~S,.."",.""""""",.. $
;U:'I'ION 4980A INCREASED ESTA'fE TAX,., , '"",...,...,.,."." $
/'(rfAL l'RANSFER TAXES",. , . , . , , , . , , , , , , , , , , , , , I , . . . . . . , , , , , . , S
Jf:NAI,T I ES, 1 FAN)". . , . , . . . . . , , , , . , . . . . , , . . , , I . , . , , , , , . , $
'.0, /loK 331, /len5aCem. PA /9020
~
Lettr,r /,n(S('1 (Il/'v, 'i~Rfo)
\
r""
2 6 7 I 880 , 90
0,00
192,800.00
22,809,96
0.00
0.00
0.00
215,609.96
52,270,94
0,00
0,00
fi2,270,94
0,00
,"-- ... - ~"",,'"
:--,',..
/j-:/? p- 3-
ESQ
COMMONWIlALTH OF PENNSYLVANIA
DEPARTMENT OF RIlVENUIl
NOTICE OF DIlTERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE "AX RETURN
DATE
IlSTATE OF
DA TE OF DEATH
FILE NUMBER
COUNTY
ACN
*'
8UR~AU OF INDIVIDUAL TAKES
INliERITAHCr. TAX DIVISION
DEPT. 280601
HARRISIURG, PA 171ZI-0'01
U~.UI U AT' (II.HI
DAVID P PERKINS
MARK ETAL
126 EKING ST
SHIPPENSBURG
05"18-98
MCNICHOLS
03-11-97
21 97-0252
CUMBERLAND
201
FRANCES
F
PA 17257
E
--~~
A.ount R..1ti.d -~.J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WillS
CUMBERLAND CO COURT HOOSE
CARLISLE, PA 17013
HOTEl To in.ur. prope,.. credit to your account, lubltit U.. upp.r portion of this for.. ~l1th your t.>< paYIlI.n;.
CUT ALONG THIS LINE .... IlIlTAIN LOWER PORTION FOR YOUR FILES ..
REV: 4S3"EiCAF P-"( lij:'-'7 i - - - n ilii - Neir i cE" -Ii F-'iiii'E"Ii'H iiiA' f ioN' - AND -AS-$' iSSMENi' -- - .,- - --- __n_ - -- -.. --.. - - - - _..
OF PENNSYLVANIA ESTATE "AX BASED ON FEDERAL ESTATE TAX RETURN II
ESTATE OF MCNICHOLS
FRANCES F FILE NO.21 97-0252
ESTATE TAX DETERMINATION
ACH 201
DATE 05-18-98
1, Credit For State Death Texes as Verified
22.809.96
2. Pennsylvania Inheritance Tax Assessad
(Excluding Discount and/or Interest)
47.836,25
3. Inheritance Tax Assessed by Other Stetes
or Territories of tho United Stote.
(Excluding Discount and/or Interest)
,00
4. Total Inheritance Tax Assessed
47.836.25
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS I
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
- 00
0 !!1 :q 15ct
g~: ~ .,
G': ) c;
, ~ U
t) N (-,
(jJ il} >- "
0'(;) ;!! u
........- <D
I~ ~ ~~
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE ,00
INTEREST AND PEN. ,00
--.
TOTAL DUE .00
"IF PAID AFTER TNIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN n, NO PAYHENT IS REllUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A .CREDIT" (CRI, YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.)
_01'
NOTICEl
To fulf111 tn. requlr..."tt of SlaUCHI t14S (b) 0' thl InhtrltancI Ind Elt.U T.IC Aot, lat 21 01 19911
(12 P,S. SloUon 9141),
PAVNENT I
OIt4tCh the top portion 0' thll NoUel Itnd lubIIJt Nlth your p.~t to tne Righter of W11l1 print" on the
rIVI,." .lde.
n "lka ohhk or ItOMY order plylbll tOI REGISTER OF MILLS, AGENT.
REfUHD (eR)l
A r.fund 0' . hx ondlt nv be ,..quelted by (:0.,11t1"' an "AppUClltlon for R'fund of P,nn,ylvanle
InherltMlClI WId Estlt, TeM"' (REV.1JlU. 'ppHaltlant .r, IvaUabl, It the Offlol of thl R."hter of WIUI,
any of thl 25 Aevenul Dt.triot O,'lcftl or frOI thl DQpart..nt', 2~.hour en.wlrlng ..rvlel nuab.r. for ~or.. ord.rlngl
In Pannly!Yanh 1-100-562-2050, ouhldl PlMVlIvlvlt1l, and Idthln lOCI. H.rrlsburg .r.. (i"li') 787-S09't,
TOOl (717) 172-2252 (H..rln, Illfulirtd OnhL
OBJECTIONSI MY p.rty In inter.1t not ..th,led with ttM fln.....nt 0' hM as ,hown on thl~ noUc. HY obj.ct Iillth1n
Ihc:b' (60) dan 01 r,cl1pt of this HoUOI bYI
~-Iilr'ttln protl,t to the PA Dlplrt..nt of Rgvlnu~, Board of App.all, D.pt, 2810Z1, Harrllburg, PA 17128-1021, OR
"'lecting to have the latter dlltllr.lned .t audit of the p.rlONI repre'iU'ltlilth"e, OR
--applel tCl the Orphanl' Court.
ADMIN-
ISTRATIVE
CORRECTIONSI Factual error. dl.Gov.r.d on thl. ..'.....nt .hould b. addr....d 1n Iilrltlng tOl PA Dop.rt.ent of Revenue,
Bur.au of Indlvld\Jal lIMU, lTTNI PCl.t A.......nt RI',d.1il Unit, Dept. 280601, HarrItburg, PA 1"1128-0601,
Phonl (111) 181-6S0~. S.. pagll S of the bookl.t "In.truct1on. for Inn.rltence Tax R.turn for I R.,ldent
~'c.d.~t" (REV-lS0l) for an 'Mplanatlon of .o.lnl.tratlv.IY corr~tlbl"rror..
PENAL TV I
Th. 15~ taM aMnI.ty non-partlclp.tlon p.nalty I. co~ut.d on the total of the tax and Int.r..t .......d, and not
Plld before Januery 18, 1996, thl first day .ft,r tho .~ of the teM ..n.,ty porlod, Thll non-partlolpatlon
p.naUy 11 .pp..lable In thl sa.e Illlnner IInd in the thl UM U.. plrlod .. Y~l would ItPp..l th. taM and Int.rllt
that ha. be.n a......d .. Indloet.d on thl. notlcl.
INTEREST I
For dlt.. of d..th on or .ft.r 10-!~91, P.nn.~lvanlll E.t,tl Tax ba.,d on the Fed.ral E.tat, TeM
rClturn betotle. dll1nquent at the IMplrat10n of nine (09) IIOnth. frotl the d"ta of d.ath.
For dat.. 0' de.th prior to 10-3-91, Ptnnlylvanta E.tat. TaM ba.ed on the F.deral Elt,tl TaM return
blc~' dllln~t at tho expiration of .19htean (II) aonth. fr~ the det. 0' death.
Taxe. which bee... dallnquent befora January I, 1912 blar Inter..t at the rat. of ,1M (6X) parcent per ~
calculated at , dally rat. of .000164. All hI(li IilhIClh bee... delinquent on or aft.r Jenuary 1, 1982 Hill bear
Int.raU at a ratl Iilhtc" Iilll! Yllry frOll calendar yal'1t to calendar !f.ar with that rete anncHIM:ld by the PA
Dlpart.-nt 0' ~.vlnUl. The applicabl. Int.r..t r.t'l far 1912 through 1991 aral
V.ar Inter..t Rat. Dally Intarllt FlMltor Vaar Inter..t Rata Oally Interllt FlCtor
19ft2 lOX .000541 1981 .~ .00(l2~7
1985 16X .000431 190-1991 lliC .0'.,301
1984 lliC .0OO!!)1 '''~ 'X .000241
19U UiC .000356 1991-1994 ]X .000192
".. 10lC .UOOl74 1995-1998 .~ .001)247
~-J"tar..t I' calculat.a a. follOtfll
INTEREST' BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAI~Y INTEREST FACTOR
--Any NoUca 1I.ued aftar the talC blOOMS delinquent Iillll rafl.ct In Inter.st oalculation to fJft"" US) diy,
beYond the det, of the .......~t, If peyaent II aeaa aU.r the Intarllt ClOllPUtatlon date IhowIl on thli
Notlc., Iddltlonel Intera.t ~.t be oalculated.
\
\.
'-r"';~' ~
~ ~r---JJ ...... - p 'r~.'
I ,;~ I (, ,f~.. 'J
..-' , .' '"
DAVID P PERKINS ESQ
MARK ET AL
126 EKING ST
SHIPPENSBURG PA 17~57
COMHONWEAI.TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LITTER
DATE
ISTATE OF
DATI! OF DIATH
FILE NUMBER
COUNTY
ACN
.
IU~EAU Of INOIVIOUAL TAMES
IHHrRIlANCE TAlC DIVIIION
Of PT. lIU,OI
UARRISlURO, IIA 11UI'O,01
11.111 U I" Ifltll
05-25-98
MC~IICHOI.S
03-11-97
21 97-0252
CUMBERLAND
202
t AMOunt",ROOlt"hd--l
MAKE CHECK PAVABLE AND REMIT PAYMENT TOl
FRANCES
F
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE I To lnlur. prop.r or.dU to your IIccoun't, lub..1t the upper partion of thh forM with your tax pIYlllant.
CUT ALONG THIS LINIl ~ RETAIN LOWER PORTION FOR YOUR FILES ....
it 'EV:' i'-EX""liiW-C lii-:97j --- - "..-... - Nefii CE - OJ:--IiEi,'ifFiHi NIi f i 'ON - AN-Ii - A S-SESS-HENT - - - ___moo 0 - - - - - - --- - - - - - --
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER RR
ESTATE OF MCNICHOLS
FRANCES
F FILE NO.21 97-0252
ACN 202
DATE 05-25-98
ESTATE TAX DETERMINATION
1. Credit For Stete Deeth Taxas as Verified
22,809.96
2, Pennsylvania Inheritance Tax Assessed
(Excluding Discaunt end/or Interest)
47,836.25
3, Inheritance Tax Assessed by O'ther States
or Territories of the United Statas
(Excluding Discount and/or Interest)
.00
4. Total Inheritanca Tax Asse.sed
47.836,25
5. Pennsylvania Estate Tax Due
,00
6, Amount of Pennsylvania Estate Tax Praviouely Assessed
Based on Federel Estate Tax Return
.00
7. Additionel Pennsylvania Estate Tax Due
,00
TAX CREDITS:
PAVMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
'- CO
0 ':'t t:~
J)~ - ~o:
() ':1. l<i: ", :
-
N '
'" ;
Co 'l' >- "~
00' "" ,.,
'- '" :c .
JU) "1)
Q) , .Q
Olf PAl ~R TH~OATE,~Ci REVE~SE SlOE
fOR CALCULATION ~'AOOI~L INTEREST,
')
TOTAL. TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IIf 'fOTAL lIUE IS LESS THAN n, NO PAYHENT IS RE\1IlIRED
If TOTAL lIUE IS REfLECTED AS A "CREDIT" leRI, YOU HAY IE
DUE A REfUND. SEE REVERSE SlOE OF THIS fOR!1 FOR INSTRUCTIONS, I
__~OO
.00
,00
.00
PURPOSE Of
NOnCE I
To fulfill the requir',,"t. of 'aotlon 214S (b) of tha Inh.rltllnCll end Ethtl TaK A"lt, Aot Zl of 1"'. (71! P,'.
Slotlon 'lIltS),
PAVHE"Tl
D.t~ tM top portion of this NoUo. tnd lUbIlit wlt~ vour PIV"",t to the R.,lIt.r of Will. prlntad ~ ttMI
r...,.rn lide.
-- KIk. check or IIOMV order plyable tOI REGISTER OF' MILLS, AGENT,
Rff~D teR) 1
A rafund of I tlx credit .IV bl reque.t.d bv cOlIPhtlng an "ilpfllloaUOI\ ~or R.fund of Pennlvlvanl.
Inherltanc. and Elt.ta T.x" (REY-UUL Applioatlon. .r. .....Ilabl. .t thl Offlo. of tM Ra,lstar of Wl1h,
~v of the U R....MUe Olstrlot OfficII' or frOll thl Dlp.rt..nt'. 21\-hour N'llworlna IIr...lc. nuIIbflril fqr for.. or.rlnlll
In Penn'Ylvanl, l-IUO-562-2050, outside P.,ln.vl....-nll Md ."lthln loc.l H.rrhburg aral (717) 717-IOM,
TDDI (717) 772-2252 (....rlna lapalrld Only),
OBJECTIONSI AnV party In Intlllrallt not ..tlsfl.d with thl ........,t of tal( .. i1hown on this noUel ..v obJlClt within
.1Kty (60) dil'l of rlcllpt of this NoUe. bVl
--wrltt~ prot..t to the PA Depart""t of A.....nue, Bo.rd of Appuls, D.pt. 2'IOrl, Hlrrlsbllrt, PA 17121-1021. 0"
u.l.otl~ to hlv, thl ..ttlr dlteralllld .t IlUdIt of tha Plr.on.1 r.,.,..untIUv., OR
--....., to the OrphV\.' tourt
ADtUN-
ISTRATIYE
CORRECTIONSl F.ctu.l .rrorl dhco....rld on this ........nt should ba ecklr.ued In wrltlFl8 tPI PA o.,artlMK\t of Alvenue,
lur."" of IncUlIldull flXIII, ATTNl Po.t h......aant Rtvlew Unit. Dept. 2"06Dl, Hlrrhbl.lr., PA 111"-0601,
Phot,. (717) 7A7-iSOS. S.. po.. 5 of tt\a bo(lttlet "lnttruotlon. for Inherlt.nu Tax Return for I RII_dent
~ldlnt" (REV-IS01) for III'l axplooaUon of adlllnhtr.\lUv,tv COI'''lIotMllll .rrOrl,
PENAL TV 1
The 15:< talC awt..ty nOf1.partlclpotlon PMaltv II coaputlf'1 on thl totlll of ttwl tlIC and Intere.t ......ed, Md not
paid bafor. JiWlUorv 11, 1996, the flrst d.y aftllr thl ana of thl tllC lIW\elty parlod. This non-pa"tlclpatlon
I\<<\Ilty 11 lappael.t)1I In thl 'I'" .ann." and In thl the II.... U.. par lad II you would .....1 thl tiN and I"tarllt
thot hat bien ....s.ad .. Indlcat.d on thi, not lei.
INTEREST I
Additional PllNl'vlv.l'lla E.tata Tax .......d .1 II r..ult of III chenga on the f"r.1 E.tlta TaM C1lo,lnti
Iltta" b.eCH' delinquent .t tha .xplratlon of OM (1) JtOnth frOll the ct.tI thl flnll rtCIUCI of th41 lner....
In Flderal E.tlt. rax 1. rlcllvld.
rlXII which blt<l... delinquent b.fore Januar)l' 1, 1'112 baor Intlr..t It tht r.t. of .1Ie ('10 "rClMt per IMUll
CIlcul.ted .t . d.Jt!' rlt. of .000164. All tlllC.. Mtllch tMtc... dalll'1CfJlt'ot on or Ift.r JInU.r.- 1, .,., wllt b..r
Inter..t at I rlta which wI 11 vory frea calendllr VI'" to cllltndar ya.r with th.t r.tl MW\OW'IOM b. the PA
Depart.."t of RflIv~. Tha 8PP11cltbl. lnt.r..t f'et.. for 1.82 through 1"1 .,.11
'!!!! In"rl.t Rlllt~ Dallv Inter..t flctor ~ Intlrlllt Ro" DillY int.r..t factor
1'112 20l( .OOOSlt, 1917 OX .0002<<17
1915 'OX . DOOiftH 19&1-199' 11;( .000101
1'" ll~ .000501 '991 .~ ,aDDU'
1'15 lS~ . D003S6 1995-1'" 7~ ,0001'2
1'" 10:< .000274 1"5~19911 OX .OD02f17
- -lnt.,.lIt II c.lculated II fo 1l0tll. I
INTEREST = BALANCE OF TAX UNPAID X HU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTO.
"An)' Notic. 1..1.*d after the tolC b~... tMlInquwtt will rafl~t an Intarllt clIIloul.Uon to HU.., Ull d.W'
beyond the dltl of ttM a.......,t. If p.y...,t I. .ed4 aft.r the Intlrnt CDllPUt.t1on data Ihown CM\ the
NotlCI. addl'ttonlll Int.r..t "".t bl clilculatH.