HomeMy WebLinkAbout97-00393
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OeRTIFICATE OF DEATH
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FOR DATES OF DEATH AFTER 12/311il
CHECK HERE IF .II SpOUSAL
POVERTY CREDIT IS CI.A~ME~__
FILE NUMBER
21 1997
COUNTY CODE YEAR
DECEDENrS COMPI.ETE ADDRESS
420 Chestnut Street
DATE OF DEATH DATE OF BIRTH Mt. Iblly Sprir.gs, PA 17065
04/14/97 . 05/06/1923 County ClJmberland
,^ IL. SOC;IAl SECURITY NUMBER AMOUNT RECEIVED (SEE INS'(RUCTIONS)
o 4a. Future Interost Compromise
(lor dal.. 01 death aner 12-12-62)
o 6. Decedonl Died T.SIOI. 0 7. Decedent Maintained alJvlng TrU91
(Attach copy of Will) (Attach copy 01 Truo1)
. "-OOiilI!llPONOIIHCaANO COHPlD NTlAL "AlC'IIll'Ol\MATlClH~'BI!i'PIA!I01'ED roll' . "~"~I 'hi 'i. 'i'.':':, , "i:'I"i.ii !i'",I,! i1IHi'!"',!",,'i .
NAME COMPI.ETE MAiliNG ADDRESS
er M. M:> enthal, re 11 East High Street
TELEPHONE NUMBER Carlisle, Pennsylvania 17013
717-243-5513
1. Roal Estato (Schedulo A)
2. S1ocl<s ond Bonds (Sohedule B)
3. Closely Hold Stock/Partnership Interest (Sch. C)
4. Mongages ond NOI" Recelvoble (Schodule D)
6. Cash, Bank Deposlls & MIBCOllaneous Porsonal
Propeny (Schedule E)
6. ,Iolntty Ownod Propany (Schedule F)
7. T,ansfero (Schedule G) (Schedule l)
6. Total Gross AaselB (Iolal ltn.s 1-7)
9. FUllllfal Expen..s, Admlnlo1rellve Costs,
MIBCOllanooua Expon... (Schedule HI
10, Debta, Mongage UablllUOs, Uens (Schodule I)
II. TOlal DeducUOns (Iotal Unos 9 & 10)
12. Ne, Valus 01 Eststo (Une 8 minus Uno 11)
13. Chori,able and Govornm.",tat Bequosts (Schedulo J)
20. If L1no 191. groo'or thon Une 16, onlor the dlfforenco on Line 20. This I. tho OVERPAVMENT.
~...,"~...,...",q_'llli._c1ofYour~,"YlfI""'" ," I 'W
21. II Uno '161. groolorthan Line 19, onlor Ihe difforence on Une 21. Thl.ls the TAX DUE.
A. Elller the Interost on the balance due on Une 21A.
B. Enter thelOIBi of Line 21 ond 21A on Une 218. Thl." the BALANCE DUE.
M4ke Chack Payable to: R.gllta, 01 Willa. Agonl
, .Ii';"< ',iii '"" .' ...."" "',BESUAIlTO ANSwell AU.. QUiilSTlOHll ON PAGE 2 AND TO RIlCHli.CltlolATH....'. ..' .' "',',.",,"I"'!.'.';',i'!"'li,:. -::r-
Under penallles of perjury, I daclare thai I have 8)(ftmlnod this return, Including accompanying schedules and sta1ements, and to the best of Jffl knowledge
and bellol, it is true, correct and complete. I doclare lnal all rsal estato haa been reported allrue market value, Declarallon of preparer other than tho personal
~opr05ontatjve is based on aJllnlormat:on of which preparor has any knowlodge,
S10NA!ftr#rT(iJAE 0' PEA'O~ A~SPONSlBLE'OA FI"NO AETUAN AODAES'
_ '., -. 0...J./. ( i'/, . t li' .,j See Schedule attached
SIGNr" R! _R F.A THEA T1IAN A;rRESENrATIV~ AODRESS
" _u _ 11 East !il..9'h Street
501 ro " -----C.arlJ.sle, PA 17013
"IV-lIlOO !i)(.l7-''',
COMMONWEAL TH OF PENNSYLVANIA
OEPAATMENT OF AEVENUE
DEPT. nOIlOl
HARRISBURG. PA 17128-01101
= -
DECEDENrs NAME (LAST, FIRST. AND MIDDLE INITIAL)
Ib.oIermast;"er , Ray M.
SOCIAL SECURITY IWMBER
or.CI!DENT 189,,16-.6492
..r; ,
IRST AND MID LE INITIAL)
1. Original Relurn
CHECK
APPRO-
PRIATE
BLOCKS
o 4. Umned ESla'e
CORRES-
PONDENT
RECAPIT -
ULATlON
TAX
COMPUTA-
TION
14.
15. Spounl Tran.ftr. (1M dlt.. of duth aft" 6.30~i"l. s..
Inllruellon.lor ,ApPIlClblt Ptrcent.g. on PlOt 2. (Includ.
v,'uI. from 8thtdult i<. Dr Sehtdul. M.I
16. Amount of Une 141axable at 6% rate
(Include value.lrom Schedule K or Schedule M.)
17. Amount of Une141axoble at 15% rate
(Includo v81uoslrom Schedulo K or Schedule M.)
16. Principal tll)( due (Add tll)( froro lmes 16, 16 8nd 17.)
19. Credits SPOUIII Pov.rly Credll Prior Payments
+
(;OI1YII\lnl r:orn'~ DOllwMe Only, 1'1114 N,tIcD. Inc. Nq.tf'^C"l \
(.'
\
,
0393
NUMBER
--0 3. Rematnde, Return
(lor dltll of dulh prior 10 12~ 1 :t~02l
D e, Faderat Eatate Tax Return Required
Jt 6. Total Number cl S81e Dep08" Bo,o.
(1)
( 21
(a 1
(4)_
(5 )
None
Naie
None
Nane
3,884.04
(6)__
(7)
17,500.00
Nane
.( 6)
21,384.84
(9 )
6,390.72
(10)
308.11
(11)
(la)
(13)
6,698.83
14,686.01
None
(14)
14,686.01
(15)
x .
.
(10)
0,00 x .06 .
0.00
(17)
14,686.01x .15 .
2,202.90
(16)
2,202.90
DIscount
Interest
+
(19)
(20)
0,00
(21)
(21A)
(21 B)
2,202.90
0.00
2,202.90
DATE (~//t/il'
DATE /1 /
/(1 (, 1/
,
p-: / 77-3
COMMONWEALTH OF PENNSyLVANIA
DEPARTMENT OF ~~VENUE
BUREAU Of INDIVIDUAL TA~Ea
INHERITANCE UIt DIVISION
UEPT, 2'112601
IlARRtSlUROj PA 1717.11-0601
NOTICE Of INHERITANCE TA~
APPRAISE HE NT , ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHEHT OF TA~
~
01-27-98
BOWERMAS'TER
04-14-97
21 97 - 0393
CUMBERLAND
101
AlIount Rill I Uod'
-
DATE
ESTATE OF
DATE OF DI!ATH
F~LI! NUMII!R
COUNTY
ACN
ROGER M MORGENTHAL ESQ
11 E HIGH ST
CARLISLE PA 17013
'*'
UY.lll4'U ".lIt.".
RAY
M
l
MAKE CHI!CK PAYABLI! AND RI!MIT PAYMI!NT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LIN! ~ RI!TAIN LOWI!R PORTION FOR YOUR RI!CORDS ....
R e:V: i547- iiC"j:ji -f 0'9"=97"1" -Niii'"i c i- -ci;; - i"NHEii iT ANCE - TAX -APPRA i siifENr,- -"L.'rciwAifcE - OR - --- - - - -- -- - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOWERMASTER RAV M f'lLE NO. 21 97.0393 ACN 101 DATE 01-27-98
TAX RETURN WAS I I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETU~N 8ASED DNI ORIGINAL RETURN
I. R..I Eat.t. (Schedule A)
2, Stock. .nd BOMdl I Schedule 8)
5. Clo..ly Hald stook/Partnership Int.r..t (Schedul. Cl
4. "or-tgRgen/Not.. Receivable (Schedul. D)
S. C..h/Bank D.po.lt./H1.~. P~r.on.l Property (Sohedule E)
6. Jnlntly Owned Propart;i (Schedule f)
7. Tran.f.,-. (Schedull G)
e, Total A...t,
I CHANGED
III
121
(31
141
15)
161
In
,00
.00
.00
,00
3.884.84
17J500.00
,00
III
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expan.e./AdM. Coatl/Hi.o, Expanft.. (Schedule H)
10, Debt./Hortgage Liabilltt../lian. (Schadulw 1)
11. Total OaduoUona
12. Hat Value of Tax R.turn
1S, CharitDbla/Oovarnftant.l nequa.t.; Non~.l.ot.d 9115 Tru.t. (Schedule J)
14. . Hat V.l.... of Eat.t. Subject to rax
If an allllalsment wall iBllLled praviously, Unes 14, 1!l and/or 16. 17 and 11
reflect figures that include the total of ~ return. .....e.d to date.
ASSESSMENT OF TAX)
15. AMount of line 14 at Spau,.l rat. (16)
16. AMount of llna 14 taxable at Lin..l/Cl... A rat. (16)
17, AMount of Lin. 14 taxable at Collat.ral/Cla.. 8 rat. (17)
11. Principal Tax Cu.
NOTE I
TAX CREDITSI
PAYHENT
DATE
10-17-97
RECEIPT
NoHSER
A1\242351
DISCOUNT 1+)
INTEREST/PEN PAID I-I
.00
6,390.72
308.11
1111
U21
(13)
U41
191
1101
,00
.00
14,686.01
X .00.
M .06.
X ,15.
USI
NOTE I To in Iura proper
orad1 t to your aocount,
subltlt the uppar portion
of thh for.. wi th your
taM pay...nt.
21,38(,.84
6.698 83
14,686.01
.O~
14,686.01
will
.00
.00
2,202,90
2,202.90
2,202.90
.00
.00
.00
. IF PAID AFTER D~TE INDICATED, SEE ReVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS lESS THAN .1. NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" (CRI, YOU MAY BE DUE
A REfUND. SEE REVERSE SIDE OF TIllS FORH FOR INSTRUCTIONS. I
AHOUNT PAID
2,202.90
TOTAL TAX CRI!DIT
BALANCE OF TAX DUI!
INTEREST AND PEN.
TOTAL DUI!
"
"_ I
REIE~.TIOHI E.t.t.. of deo.dtnt. dying on or before O.o..ner 12, 19.2 -~ If .ny future 'nt.r..t In the I.t.t. I. trln.f.rr.d
In po.....lon or .njov-.nt to CI,.. a (oo11.t.r.l) beneficl.rl.. of the d.cadent ,'t,r thl 'Mplr.tlon of In';' ..t.t. for
llf. or 'or v..r., the C~..lth hlr.bv .lepr...lv r...rv.. thl right to IPpr.l.. and ...... trenl,.r InherltlnCl T'M"
It the l.wful C11" . (col1.tera1) rlt. on any luch lutur. Int.r..t.
PURPOSE Of
NOTICE I
PIlVHEHTI
REFUND (tA) I
OBJECTIONSl
ADMIN
ISlR.lIVE
CORRECTIONSl
OUtGUNT I
PENAL TV I
IHTl,;RESTI
To 'uHlll thl r.qulr....nt. of Section 2ltiO of the Inh"rltanclI I~ E,t.t, TeM Aot, Act 21 0' 1995. (12 P.'.
Seot Ion 91U),
O.taeh the top portion of thl, Notlel .nd lubalt with your pI.....nt to the Rlglst.r u' Will. printed on the r.y.r.. llde.
hMakfl chlok ur .on.,;, ord.r pavabl. tOI REGISTER OF MILLS I AOENT
A rafund of a talC cr.dit, whlah w.. not r.quut.d on the TalC R.turn, ..y b. re<t'M.t.d by aMPletln, In "Appl1ClIUon
for R.fund of P.nn.ylvanh Inherltnnoe and E.t.t. hit" (REy-aU), Applic.tlon. .ra avallnla at tha Offtc.
of ttM Reaittar of Willi, anv of thl 21 Rav.nUl Dlttrlet Offlc:.., or by .,.l11ng the 'PllOt.l 2~.hour
an....rll'll ..rvlel nullbert for for.. urderlnOI In P.nn,ylvania 1.800.1&2-2050, out.lda PAnnlylvanh and
within 100111 HIlrrl.burg a'".a (711) 787-8094, TOO' (17) 112~22S2 (H..rlng Iapalred Only).
Any party In Intlr..t not ..thfted with U.. 'PPrlh~eent, ellowal1al or dh.lloN,nee of d1duClUonl, or .....lIMlnt
of t.lC (lneludlng dltcount or Intar.'U n, .hown on thlt Not;Ic:. au.t obj.ct wlthl,. .h(ty (60) d.y. of raoalpt of
thit Notlc. bYI
....rltt.n protest to the PA nlpert"llt of Fe.v.nue, Board of App.,lI, n.pt, 281021, Hlrrhburl, PA 17128.1021, 0"
.-.lectlon to h.~. thl ..ttlr deteralned at audit of the .ccount of the plr,onal rlpr...ntatlve, OR
...pp..l to the Orphan.' Court,
Factu.l error. dlloov.r.d on thl, ........nt .hould b. .ddr....d In wrltlng tal PA Dapart.tnt of R.venUl,
SuraltU of Inrtlvlduel TalC", ATTN: Pn.t Au.....nt R.vl.w Unit, O.pt. 280601, H.rrhbura, PA 17128-0601
Phone (117) 787-6S0S, SII pagl 5 o~ the booklet "I~.tructlon. for Inherltancl TalC Rlturn for. R..ldant
D.cad.nt.. (REV-ISOI) for an ..xpll1natlon of Idltlnlstratlvalv (lorl'actabla errOfJl,
If any tax due I. paid within thraa e51 cftlandar .onth. .ftar the dacadent', dtath, a five percent (5X) dl.count of
th* telC paid I. .Ilowed.
1h' ISX talC aan..t~ non-participation p.nallv Is coltPY'lad on tit.. \ohl of the tax and Intarut .......d, and not
pllld bafore JlfllJary 111, 1996, tha flnt day aft.r the and of the tile a~"ty periOd, Thil non"partlclpation
panalty h apput'hla In the 518111a "Innar end In tha tha .... tI.. ~rlod I' YOU would appall I the tll( and Intarllt
that h., baGn .......d 10 indlcatad an th15 notlea,
Intera.t Is ehargad b.glnnlng with fJr.t dlY of d411llqYllncv, or nlna (9l eonth. and on. (I) day frOll t.... date of
death, to tha data of pay..nt. TalClU whic:h bae... d.llnquant bafora JlHlUllry 1. 1982 b..r Int.rllt .t the I"at_ of
.hI (6:0 pere.nt p.r annUlI calculat.d at . dally rat. of ,000164, All hlCII which bae... delinquant on IIU' after
January 1, 1982 wHl b.ar int.r..t at a rata which 101111 var~ frail CIII.ndar y.al' to llalander year with that rata
.nnou~e.d by thl PA D.pert..nt of R.VlnuO, The applicabla Int.r..t r.ta. for 1982 through 1998 .r'l
I:!!r Intar..t Rata Oaih Intar..t Factor !!!! !..nhlr..t R.lI Plllly lntllrllt Faotqr
1912 20X .000548 1987 'X .000247
I'U 16X ,0004SI\ 1'41-1991 llX ,000101
1..4 llX ,000101 199' 'X ,OO02U
19~1 15% ,001'1156 1"'-1994 n ,000192
1986 10% .0002N I"S~I998 .X ,000247
.-Int.rut II calcullt..d a. follow'l
INTEREST . BALANCE OF TAX UNPAIO X NUNBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
"Any Hotlcl I"uad ,ftar the t.l( blco... d.UnqYflnt 101111 raUlct an intar..t oalculation to fiftaan US) dlY'
bayond thl dlta of tho ........nt. If pav.ant I, .~ If tar thl Int.r..t ooaputatlon d.te .noNn on thl
Notlal, addltlanel lnt.r..t wu.t ba o.lculated.