HomeMy WebLinkAbout97-00369
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y
j . I ~" \ '/ ~', "{ fOR DATESCJf OEATIlAnU 12/31/91 CH!CKH!Rl
INHERITANCE TAX RETURN ~o~:~~yU~;~DILl~,~l~!..M_e.oJJ___.___.___
RESIDENT DECEDENT flL! NUMBER
COMMo~~:i1~~%~,'m~~'J~ANIA (TO BE FILED IN DUPLICATE,( 1'1.:1,
HARR'sfJlb~ ~~0~:'8.0'01 ___ _ ,_ WIl'H REGISTER OF WILLS) . S2!J,NTY COD,L", YEAR
O1cfOfNI" NAMt (l..n. 'HUT, ANO MIODU INITIA(j PECfD!NT'S (OMPLfH AOCRHS
RUl?SEI.r.,...!~INIE'!E ______ ___..__,_ 53 I1ml<:,!lflhi re Square
ffi 'OCIA\ UCURllY NUMt!~ IDAll m PlA1H IOAU Of 81Rl!1, ML,\Chan1CHb,urg, PA 17055
lil 172-09-1736 _L 12/18/96 _,14/11/05 COO" ClM3EHIJ\NO
_ ~ I" ""<"'" ,""","0 "0011" "'NI I"1t, I,,,, '"' ~"':__J'_OCI~~~::~': NUM'''_,_.._,!OUNT ~"ilVii>iliT'N_",uc~:NiI----:--'-
rn L Orlginal Relvfn [] 2. Supplemental Rtllurn [J 3. RernalfldlH Return
Ifor dote, of d.olh prior '0 12.13.8~1
fJ A. llmllerJ (!tlClle rJ 40, fvlvre lnterflll Compromlte 0 5, Federal Ellal. Tox Return Required
I'or dole, of d.olh oh.. 1~.12,821
o 6. Decedent DIed Teslala D 7. Decedenl Maintained a living Trull
IAttoch copy of Willi IAttoch copy of Trulll
All. CORRESPONi>ENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAM' :--' ' 3]OWLII! MAILING ADO'.-I.. ---'-.---------;----
Etlrund G Myers, E..9Cj. doonson, Duttle, Stewart & Weidner
"'"HON' N","E' ---,_._-_.._--,-- 301 Market St. 'c) V, o. Ilox 109:8
-+ 717) 761--4540 __' I~,. ~A,_17b43-0~09; _"":
, .
R.fV'I~CIC EX+ (7,QAI
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1. Reol E,'ot. ISch.dvl. A)
2. Slocks ond 80nd. ISchedul. AI
3. Clo$ely Held Siock/PortnolShlp Interest (Schedule q
4. Mongoge. and Notel Receivable ISchedule OJ
5, Cosh. ean~ Deposl" &. MhcellolleouI Personal Properly
(Schedul. EI
6, Jo1ntly OWfled Properly (Schedule F)
7. Tron,'", (Schedule OllSchedule l)
B. T,,'al Gron Anah 110101 Lines 1-7)
9. funernl Expens6"l, Adrnlnhtrutlve COllI, MllcelloneolJl
Expenles ISchedule HI
10. Debts, Mortgoge Uobililles, liei'll (Schedule II
11. T alai Oeduc.tiom (totallintls 9 & 10)
__ 8. Tolel Number of Safe Depolll Bexel
(11___
12 )
131__
(41
(5)__
16 )
(71
368.21
7,046.23
J' ~)
i"..J
Lw
7,414.44
7,595.17
( 180.73)
-0-
180.73)
-0-
-0-
-0-
-0-
-0-
-0-
0-
-0-
..b
-.; )0- )0-' BE SURE TI) ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -<.' -<.:", "."
Under penollle. of perlury, I declarflthatl hovlI uamined lhh rflurn, Iticluding accompanying schedules and ,'otemenll, and 10 ,he bell c~ my knowledgo and beliel
bit h Irue, correct and complele. I declare thol 011 reollllale hos beon reported al lrue marke1 value. Declaration 01 preporer o1her lhon the perianal reprellntoth'. i
Died on alllnforma1lon of which preparer hat any knowlrtdge.
~IONATYRf or ~ER~ON ~,UP9t!~,_r~lfJq,',~I,l.IN? ",tURr:r----ADPlltsr--SJ'f5evo, nsh1.-re Square DAlE
X,2~'L'~, k ./), (~. ( ,~ Mecham.csburq, PA 1.7055 ,j -dol-'!";
'~~~hilOmi~- ADD"" 301 Market St., P. O. Box 109 OA"
".dIlIUI~d b. ~IY(!Y1'f;'-m;q. lcmayne, PA l'I043-0109 !:f/lJr? 7
12. Net Value of Eltale (line 8 minus line 111
13.
z
.,
S
~
&
CI
o.l
S
Charitable and Governmecnlal Soquelh {Schedule Jl
lA. Net Value Su!:led .10 Tax (llne_'2 minulline 131
15. Spoulcl Tranlfen (for dotes of death alter 6.30.941
Sflft lnltrudionl for Applicable Percenlage on Reverse
Side. jlnclude valuel !rom Schedule K or Schedule M.l
16. Amount of line 14 taxable 01 6% rote
llnclude volu~s from Schedule K or Schedule M.l
17. Amounl of Une 14 taxable at 15% rale
(Include Vl'.lh'e~ from Sch~dule K or Schedule M.l
lB. Prlnclpolltll( dUfl (Add lox from \.inll 15, 16 and 17.)
19. Crediu Spoulal Poverty Credit Prior Poymenh
----.- +
(9)
(101
7,595.17
(8 )
(11)
(121
(131
(14)
(15)
(161
(171
..)(.,_~1lI
x ,06 =
)( .15 III
{l81
DilCC1unt
Interest
+
(191
120)
20. If Une 1911 greater thon Une lB, enter the difference online 20. ThilII lhe OVERPAYMENT,
liD
21.
Ch(o~k hcr~ if you ore requesting o.refu(td of ybur ovorpayment.
If line 18 II greoler than line 19, entl'r the diHl'lrence on line :21. Thll is Ihe TAX DUE.
A. Enter lh, Interest 01\ the balonce d\!e on line 21A,
e. Enler the 10101 Clf Une 21 and 21 A on line 218. Thll i, the BALANCe DUE.
Mak. Check Payable tOI Regl.ter of Will., Ag.nt
1211 -
(2IA)
(2181
,
l'II,lmfl"111-l11 1
J:'~'~
.~,~~ SCHEDULE F
COM~~~I~,IT~~~IO!4~1~~JiI)'4N" JOINTL Y .OWNED PROPERTY
_UIDENT DeCEDENT
~STATE Of --_.-~ -'=---.-.----~,.-.--.--.--~
RUSSELL, GENEVIEVE
III NUMlIlR
Jolnl Ilnonf!.I,
.,.-_.___.____~.,_..___.___c._ ___..~__~. __0_."
A.
NA~
Jane K. DeCarbo
ADDRESS
53 Devonshire Square
MElchanic9burg, PA 17055
-- MILA TI9NSHip'TODiCEDE~('::"_
qaughter
8.
C.
, ,
Jolnfly.owned p,operty'
ITEM LmER DATE
fOR TOTAL VALUE DECO'S
NUMBE JOINT MADE DESCRIPTION Of PROPERTY DOLLAR VALUE OF
TENANT JOINT OF ASSET % INT. DECEDENT'S INTEREST
1. 9/89 Mellon aank, N.A.
A
Savings Account
No. 00250~446253
Date of death balance
plus accrued interest 736.41 50% 368.21
TOTAL (Allo en'er on line 6, R.,opltvlationl
(11 more spoc. ;s needed Im.rl additional sheeh of some size)
$
368.21
UV,IUI,tl.I""1
mATE Of
ITEM
NUMBER
A,
1,
2.
3.
B.
4.
C.
1.
?.
3.
4,
5.
6.
7,
8,
SCHEDULE H J_
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCEllANEOUS EXPENSES _ Pllm Print or TYPI
_ I ~llE NUMBiR-
RUSSELL, GENEVIEVE ~~ _ '
,fib
COMMOHWULTH Of PENNSVlVANIA
INHUITANC! t....x IUTURN
A1I1DiN! DiCiDiNT
J
DESCRIPTION
AMOUNT
Funerol EKplnslll
Noga Funeral Home, Inc., New Castle, PA - funeral expenses
Butz Flowers, Inc. - funeral flowers
Tanner's Restaurant, New Castle, PA - fUheral rreal
6,807.00
265.00
263.17
1.
Adtnlnlltrotlvl COlhl
Perlonal Reprelenlatlve Commlulons
Soclol Security Number 01 Perlonal Repreunlallve,
Vear Commlulonl paid
2.
Altorney Feel Johnson, Duffie, Stewart & Weidner.
250.00
3,
Family EKernpllan
Clalmanf
Addreu 01 Claimant at deced.nl'l deoth
Slreal Addr.u
Clly
Stole
Zip Code
Relollonlhlp
Probate F.el
Mllc.II'lneeul hponloll
Register of Wills .- file Inheritance Tax Return
10.00
TOTAL lAlla .nler on line 9, Recopllulollon)
(If tnore IpOCO Is need.d, In.o" addltlonol .hee.. 01 .omo .1...)
s
7,595.17
L-, ~~:- ~~~~i~~~t~~~,~If~..~~~_ :_~~~:::_:J
,
I _ .1
MAKE CMECK PAVABLE AND REMIT PAYMENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THI$ LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEV: iS4-j - E if - AFP - [03-:97"1 - NoYicr -OF - "x"NHEif if AHC E - 'fAx - 'A"p'PRii is EiiE"Nr: -A i'. i.'-owAHc E - (ili - -. -"" - - - - -.. - -..
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GENEVIEVE FILE NO. 21 97-0369 ACN 101
APPROVED DEDUCTIONS AND EXEMPTIONS:
7,595,17
q, Funeral Expens../Adm. CO$ts/Mis~. Exp~n.e. (Schedula H) (9)
10, Oebh/Mortg.gl UabU:lUe./Uenl (Schedule II (10) .00
11, Toh), Deduction, (11)
12. h.t Velul of Tax Return (12)
15. Cherlbbh/Goyern",."hl Bequests (Schedule J) (15)>
14. Net Value of e,tat. Subjer:t to Tax 114>>
NOTE: If en eeeeeenent wae ieeusd previDuely, line. 14/ 15 end/Dr 16. 17 end 18
ref1ul:lt figure.. thet j.ncludu the totel of ill return. elll8lssd to dete.
ASSfSSMENT OF TAX:
IS. A~ount of Line 14
1&. AMount of Lin8 14
17, Anount of Line 14
la. Principel Tex DUI
;.';/1.r),~ I
COHHDNWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INOIVICUAl TAKES
IN~tnlt1ANU 'AX UIV/SION
IJlflT, ;'601IU'
IIARfH SlIlJRll, flA III ;'ft - OrlO I
NOTICE Of INHERllANCl TAK
APPRAISEHENT, AllOWANCE fiR OISAllOWANCE
cr DEDUClIONS ANO ASSlSSHENT 0' TAK
EDMUND (l MVERS
JOHNSON ETAL
PO BOX 109
LEMOVNE
DATE
eSTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-11-97
RUSSELL
12-18-96
21 97-0369
CUMBERLAND
101
ESQ
PA 170~3
ESTATE OF
RUSSELL
TAK RETURN WAS I I X I ACCEPTEO AS FILED
CBANGEO
RESERVATION CONCERNING FUTURe INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t~ {Schedule Al
2, Stocks .nd Bonds (Schedull OJ
:s, Clo..h Held stock/Partnership Intere.t (Sched"l. C I
4. Mortgages/Nota, Rec~iy.ble (Schedule OJ
S. CB.h/Bank Deposits/Mice, Plrsonal Property (Schedule E)
&. Joi"t!y Owned Property (Schedula fl
7. Trlnsfers ISchedule G)
8. T(.It.1 Asslts
III
121
131
141
151
(6)
(71
.illL.
.00
,00
,00
.00
368,21
7,046,23
(8)
at Spau..l
taxable .t
t.)(.ble at
,00 K .00.
.00K.06.
,00K,IS.
118)
rete
Lin..l/Cla.' A rat.
Coll.tereI/Clas. Brat.
115)
1161
1171
TAX CRI!DITS:
PAYHENT
OATE
DISCOUNT 1+)
INTEREST/PEN PAID 1-)
RECEIPT
NUHSER
AHOUNT PAID
(-'t j
/
~~~\~~
!Q~~~
U;-lj.111 If' 1I1.1I1
GENEVIEVE
DATE
08-11-97
NOfEI To in.ur. proper
credit to your .~count,
submit the upper partion
of this form with your
hx payment,
7,414,44
7 ,~Q5 17
180.'/3-
,00
180,73-
will
.00
,00
.00
.00
TOTAL TAX CREDIT :o~~1
[:~:::~~.:::"~c:_=- :1=
IF TCTAl ~UE IS lESS THAN $I, NO PAYHENT IS REQUIRED.
IF TCTAl ~UE IS REFlECTEO AS A "CREDIT" ICR), YCU HAY BE DUE
A REFUNO. SEE REVERSE SIDE OF THIS FCRH FOR INSTRUrTIONS.1
. IF PAID AFTER DATE INOICATED, SEE REVERSE
FOR CAlCUlATICN OF ADDITICNAl INTEREST.
,-,.-
_~7' _~qj ~
RES-ERV4TfONI E::.h-tu of d.(,!'d.ntr~ on or Ulter. Dlloelllbur t~, 1982 ~~_Ullr'!Y futurit tl'\hl"ut 1n tht D.tlltCllhtr~n.f.rr.d '
hi po.....lon or InjQYllIIlnt to elluI lecoUlt.rlll) bln4f1clerlll1 of thlll deoldlnt IUtltr thl e\otplrethltiQf any utate far
11ft 01'- for '/ltflil"l, thCll ColltlKlnw..Uh htrtbv ItlCprouhl r,..rl/iIt thl right tl'- ~PPtftlltdnd ft..... trnnllf.r' Inher I hlne. Tfll(u
lit the hwful cta..- a {collet.raO rllh on MY such lutur. JntCllrut,
PURPOSE Of
NOTICE I
PAVHENTI
REFU~D ICRll
OBJECTIONSI
ADHtN
IS1RATll/E
CORRECTIONS I
DISCOUNT I
PENUTVl
INTEREST I
To fulfill tho r.qulrollllllnh of Swotlon 21(,0 of th; Inh.ritnnce and F.ltote hI( Aot, Act_ 21 of IIJ9-S, (12 P.S.
Setltlon 91&10).
Oehah tho top portlon of thlll NoHall and subnllt with 'laOI' pnyment to thll Reglllter of WIllSprlrjtod on thlt r9Vono sldo.
hHak4'l check or lIIonoy ordGr PftYflbl1ll tal REGISTER or HILLS, AGENT
A refund of II tax llr.dlt, Hhlch wIn not l"QqUQlltlid on the l'fll( Return, may be requuted by oOlllpIetlng an "Appllcatlan
for Refund of Pennsylvania Inherltanca end Estate Ta)(" (REV-1313l. AppllentloM 81'Q ll...allable nt the Offiel'
of the R.ghtnr of Wlll~, MY of till 23 R.....null O\lltrlct 01110811 or by oalllne the 9peclal 24-hcur
ftnlwerlrog ur...le8 nUlllbftrs for forllll orderlngl In Penn!lYlvanla 1-600-362-2050, out~ldQ Penn!lyl...fln!a "nil
wlth!n 10Gal flftrrhbUr" ar.. (717) 187-6094. TOn_ 17l7l 772-2252 nteodng ImpaIred OnlY),
Any pnrty In lntorut not SI!lIthfled with the 6PprnJl/Dment. allowllnoe or dltulllowance of deduatlonr, or au.ssl'lent
of t81( 1 !noll1dlng dhoount or interutl ItS shown on thl, Notice must Object within lijl(ty (601 day I afreoelpt of
thlt Notlee bYI
~-wrlttlln prottlt to the PA Oepart",ent of Revenue, DO-'lrll of Appea19. Dept. 2310Z1, Harrisburg, PA 17128-1021, OR
--el.o\lon to h..... tho llIottlllr detllrllllned fll auuIt of th. ltCcount of the perilonnl representative, OR
. -appeal to tho Orphans' Cour t,
Featua! ftrrorl dIIClo'J.red on this UUllIllIilnt llhmJld bo addrlllud In wr'ltlng tOI PA OepllrtMeM elf n....enu..
8uruu of IndlvldUlll TO)(IS, ATTNI POlt hliVUlIIllnt Ravlllw Unit. DApt. 280601. flarritburg, PA 17128-0601
Phon. (717) 787.6505, SQI p&ga 5 of the hooklC1t "Instructions for Inhllrltlmoa hx Returrl for !II Ruldant
neoedent" OU:lJ-15011 far an el(phnfttlon of adlllnlltrst,lvClly corrClc\!IIblCl ClrrOrl,
If any taM dUll it paid within three Ul cllhndsr .ooths aftllr thll daCClclllnt'. de.th. !II fI..... perc.nt (!i:O dIscount of
the tal( p,dd Is allowlld.
The l!i% tal( ..!nasty nun-portlc!plltlon pfln!lllty II cOlllputed on thCl total of thll tflJl llnd lnterelt ll...."d, find rrot
pold be for. January 18, 19%, tho flrst (lilY flfhr the (lnd of the \ax nlllnflstv purlod. Thill nOf\"pllrtlclpatJon
penal tv II app."hlJla hI the t11llla IIInnnltr l'md In the the 51111I8 \ IllIa F'lIr loci I,. you would app"al the till( and lnterut
that hu been ft!'lluled as Indlcatatl on thl1i notlclI,
Intlra.t II r.horgud hegInnlng with flr~t day Ot ""llnquency. ur I1lne (9) 1II0nthl find 0". (11 day frolll tho dute uf
duth, to the datu of pai/..nt. TaK" lolhlch baelnlll'l dullnquent b.fore January I, llJaZ bllar Interelt ftt the rat. of
III( (61:) percent Jlar nnmllll oalcuhtfld ot ft dl!lll\1 ratll of ,000164, All hllhl~ whlllh bUC8111a del1nquant on Itnd _Her
Jllnuary 1. 1982 will bllllr It,terut ll~ II rata which 101111 Vl!lq' frolll clIlandllr VilliI' to calondllr VilliI' IoIlth tllllt rate
announced by the IIA Oepllrtlllent of rlllVlInllll. The lIflpllclIbh IntorD!lt r<'ltll'l for 1~8l through 1997 arel
~ tnterut Rat~ ~l1tll,.,nt FlIctor !!!! Intnrewt Ratlit B,!II)' 1nt"rut factor
1981 lO% ,OOOS(18 1987 1)1: .000247
19U 161: ,00043& IlJ8& ,\991 11% .000301
1984 11% ,000301 1991 1)% .000247
1985 l.!o% ,000356 1993-\'J'jl4 7% .000.9Z
illa6 101: ,OOOl74 1995-1997 n ,000247
ulnter"'lt II ulcullltad .. folloWll
INTEREST = 6ALANCE or TAX UNPAID X NUHBER or DA~S DELINQUENT X DAIL~ INTEREST fACTOR
""Any Notla. luued nfter thl! \8)( bllcomlls delInqullnt 101111 rllllaot an Interlllt clIlculatlon to flHun (is) d~YI
bllyond thll dllh of the "."Ullllnt, If IlflYlIIllnt Is lIIade ...fter th" lnterost COMputation datil ~hown on the
NotlclI. IIddlt10nlll IlIt.rel.t lllUlt hll clllcullltlld,