HomeMy WebLinkAbout97-00454
FOR DA T l~; or DEAl H A.F r En \2IJ 1/9 1 CHf:r.K HERE
IF A :,POll:iAl, C1
f'OVERTYCflf.Q.!I.l'l~.LAIMf.O _.~_.
FilE NUMBER
co"~~~.rIMhl0~{.f\!t,'1iiJ~~ ANIA
HAAAlsg~~a.~A \9\".06" I
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPI.ICA TE
WITH REGISTER OF WilLS
~1. I'm.. ~5~
YEAH NUMBER
, REV. 150p EX . {7-9.}
DECEDENT'S NAME (LAST, FIRST. ANtJ MIODl.E lNlflAl)
Smith Dor1. J.
SOCIAL SECURITY NUMBER [lA~ OF OE,-\TH tAfE oFEii"fmt--
200-22.7197 02/25/1997 06/27/1929
County Cumberland
(IF APPLlCAB~El SUAVIVI~la SPOUSE S NAME (lAST F~RST AND MIDDLE !N\T~-T;;;;IAL s8:;URITY~lUMBER
SmlthL..:!oseph A. _ ---L..Q.70.26.6078
X 1. Onglnal Return ~Plernental Rolr.un
4. LlnHled Estate D 4a. Future Interest Compromise
(for dales of dealh after 12-12-62)
D 6. Oecodent Died Testate D 7, Decedent Maintained a Living Trust
(AlIach copy 01 Will) (Mach a copy 01 Trusl)
C; P All"<:ORRESPO.~ENCE AND CDNFID~~TIAl T AX INF~RMA TIDN SHOUlD BE DIRECTED TOt) '/ . - ,
2 g NAME COMPLETE MAILING ADDRESS ' - ~l
R 0 ROller B. Irwin, EsquIre __ IRWIN, McKNIGHT & HUGHES
~ ~ TELEPHONE NUMBER 60 West Pomfret Street~;
T 717-249.2353 Carlisle PA 17013
1. Real Eslale (Schedule AI 1 None
2, Stocks and Bonds (Schedule BI (2) Nr>ne
3. Closely Held Slock/Partnership Inlere" (Schedule C) (3) ~
4. Mortgages and Noles Receivable (Schedule D) (4) No.!l9
5. Cash. Bank Deposils & Misceilaneous POISonal Property (Sch. EI (s) None
6. Jolnlly Owned Property (Schedule FI (6) 211 ,988.0/,
7, Transfers (Schedule GI (Schedule U (7) None
8, Total Gross Assets (tolallines 1-7)
9, Funeral Expanses, Administrative Costs, Miscellaneous
Expenses (Schedllle H)
10. Debts, Mortgage liabilities, Liens (Schedule I)
11. Tolal Deducllons (Iolallines 9 & 10)
12, Net Value of Estate (Line 8 minus Une 11)
13. Charitable and Governmental Bequests (Schadule ,j)
14. Net Value Subject 10 Tax (Une 12 minus LIne 13)
15, Spousal Transfers (for dales of death after 6-30-94)
See Instructions lor Applicable Percentage on page 2.
(Include values from Schedule K or Schedule M.)
16. Amount 01 Line 14 taxdble at 6% rate
(Include values from Schedule K or Schedule M.)
17. Amount 01 Lina 14 taxable at 15% rate
(Include values from Schedule K or Schedule M.l
lB, Principal la' due (Add lax Irom lina 15. 16 and 17.)
19. Credits/Sp Poverty Prior Paymants Discount Interest
O,OO+__Q~ + ___603.09 _ 0,00
20, II Line 19 is greater Ihan line 18. anler tha dillerence on Line 20 This is Ihe OVERPAYMENT,
[&J 0 fCh'Ck her! II you Ire r.questlng I refund 01 your oV!'J'lym.i1il
21. If Une 18 Is greater than Line 19. enter the difference on Une 21. This IS the TAX DUE,
A. Enter the interest on the balance due on Une 21A
B, Enlar the lolal 01 line 21 and 21A on line 218 This is the BALANCE DUE.
MIke Check Payable to: Ragl.ter of Wi!!!" Agonl
. . BE SURE TO ANSWER All. QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Undor penalties of perjury'"Jdiii:Tarethat I have eXdmlntld Ihls return, incl\lding accompanying schedulo3 and statements, and 10 the bast 01 my knowllldyoand beller,m5lrufl,
CC'lffoct and cornp!etB_ ! dac:lllrlllhat all (Oal estate has heen repcllted atlrue market value Declaration 01 prepater other than the p<<mlOnal representatll(els based on alllnlormatlon of
which prt/parnr has any knowledge
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COUNTY com
DE:CEPJ::NT';l CO~PlETE ADDRESS
24 Strawberry Orlv.
Carllslo, PA 170.13
A~O~INT RECEIVED{SEe INSTRUCTIONS)
0.00
Os,
o 6.
Remainder Return
(lor dal.s 01 dealh prior 10 12-13..82)
Fedaral Estate Tal< Return Required
Tolal Number or Safe OepcJsit Boxes
:n
-:"
(B)
211,988.01,
(9)
10,457.00
(10)
500.00
(11)
(12)
(13)-
(14)
10,957.00
201 ,031. ai,
None
201,031. ai,
(15)
0.00
0.00 x
,
(16)
12,061.86_.
201,031. 04 x .06 '
(17)
0,00
0.00X.15'
(16)
12,061. 86
(19)
(20)
603.09
0.00
(21)
( 21A)
( 21B)
11 ,458.77_.
0.00
11,458.77.
SIGNATURE OF PERSON RE::SPONSIBLf, FOR FILING REf URN .Joseph A, Smi th
h==L6. ~~,:mi:~e~F..~m'i - - - --......
NATURE F PAE RER OTHEA THAN AEPRESENTATlVE IRWI N, McKN ICHT & TIUGHES
(l'i4::+ /, ctL 60 WQ';t.P.~mfTot;S.treet_...._..____
cOP''''h\100j. form ,;;;tw." 001, (OPs,~.__.s:a rll s Ie, PA 17013
REV. 15P9 EX t (12.88\
COM~N9.&~fb\1l%'\r~~ANIA
ESTATE OF
Doris J. Smith
--'
SCHEDULE F
JOINTLY-OWNED PROPERTY
5511 2Q.Q.- 22 - 7197
02/?5/199L
FILE NUMSER
21-
Joint t.nlnt(.),
A,
NAME
Esther A. Sheaff~
ADDRESS
75 Spruce Avenue
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
mother
8.
C.
Jointly-owned prop.rty'
DATE -
ITEM LETTER TOTAL VALUE DECO'S DOLLAR VALUE OF
FOR MADE DESCRIPTION OF PROPERTY
NUMBER JOINT OF ASSET '4 INT. DECEDENT INTEREST
----,- TENANT JOINT
1 A 01/1997 Dauphin Deposit Bank & Trus 33,188.00 50.00% 16,594.00
Company, checking account
1123523549 (conf irmation
attached)
2 A 01/1997 Dauphin Deposit Bank & Trus 100,781. 23 50.00% 50,390.62
Company, certificate of
deposit #8140628581
(confirmation attached)
,
3 A 07/1984 Farmers Trust. Company, 115,999.10 50.00% 57,999.55
checking account 11620408
(confirmation attached)
4 A 01/1996 Mellon Bank, N,A., income 100,272.84 50.00% 50,136.42
certificate 11271017
. (confIrmation attached)
5 A , 05/1996 York Federal Savings & Loan 73,734.89 50.00% 36,867.45
Association, account
11090-858370 (confirmation
, attached)
,
TOTAL (Also enter on line 6, Recapitulation) 211,988.04
(If more space is needed, Insert additional sheets of S8me size.)
Copyrlghl (c) 19904 form soHware only CPSyslams, Inc,
Form 1500 Schodllle F {Rev. \2.88)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BU~EAU Of INDIVIDUAL TANES
IHII[RITAHcr lAK DIVISION
OE.PT. 1I060!
ItARRIUIJRO, PA 17121-0601
NOTICE OF INHERITANCE TAN
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
Of OEDUCTIONS AND ASSESSMENT OF rAN
ROGER j IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
DATE
ESTATE OF
DATI! Of' DEATH
FILE NUMBER
COUNTY
ACN
09-09-97
SMITH
02-25-97
21 97-0454
CUMBERLAND
101
A.ount R.;;l Hod
f--
~
*'
U~.IIU Ii m IIl.HI
DORIS
J
MAKE CHECK PAYABI.E AND REMIT PAYMENT TOI
REGISTER OF ~ILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT AL,ONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
R 'EV: iS47 - lif-"F i'-' i oi-: 9'ri-iiiif f C 1- -OF '"iNH I iff T iiile E' YA'X' iiP' PRAYs li-liiiT ~ - -Ai. l"owAiicE -,(ili'--' -, - - - --- - - -, --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SMITH DORIS J FILE NO. 21 97-0454 ACN 101 DATE 09-09-97
APPROVED DEDUCTIONS AND EXEMPTIONS:
10,457.00
9. Fun.ral Exp.ns../Adll, CClsts/Hho. Expens.. (Sohedule H) (9)
10. Debh/M.rtgogo LloblllUu/Uon. ISohodub II ClO) 500,00
ll. TohlDoductlon. 1111 _ In.9~7 00
12, Not Voluo of Tox Roturn 1121 201,031.04
15, Charitable/Goy.rnll.nt.l Bequa.h (Sohedule J) US) _ ,00
l~, Not Volu. of E.t-to Subjoct to Tox 1l~1 201,031.04
NOTE I If an aBBessment was ilIuued previously, line I 14, 15 and/or 16, 17 and 18 will
reflect figures that include the totel of abh returns allessed to date.
ASSESSMENT OF TAX:
16. A~ount of liNe 1~ at SpouMal rat. C1S)
16, Alltount of Un. 14 h)(lbl. &lot lineel/CII.s Ii r"t. (6)
17, AMnunt af Line 14 taKable .t Collatoral/CI.ss 8 r.t. (17)
18, Prinoip~) Tax DUI
TAX CREDITS:
PAVMENT
DATE
05-22-97
TAN RETURN WAS, I X 1 ACCEPTED AS FILED
I CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Ra.l Estat. ISch.dule A)
2, Stoclal and Bonds I Soh:Jdul. 8)
S. Clos.ly Hald stock/P.rtn.rship Inter..t (Schadul. C)
4, Horta.u.s/Not.. Rec.lyabla (Sohedul. 0)
S, CGsh/Rank D.po.it./H1~c. Plrsonal Pro~erty ISchadul1 E)
6, Jointly Owned Prop.rty ISchedul. F)
7. Transhr. (Schedull 0)
8. Total Asslts
III
1,21_
(3)
C~I
CSI_
161
171
,00
,00
,00
.00
.00_
211.98B.04
.00
(UI
,00 N .00.
201.031.04 N .06.
,Ol!, N .15.
1181_,
RECEIPT
NUMBER
AA211340
DISCOUNT 1'1
INTEREST/PEN PAID I-I
603.09
AMOUNT PAID
11,458,77
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
-----,
TOTAL DUE
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
NOTE: To insure proplr
Clrld! t to your account J
sub..it the upp.r portion
of this for.. with your
tax Ply.._nt.
211 . 9BB. 04
.00
12.061.86
.00
12,061.86
12,061,86
.00
,00
.00
IF TOrAL DUE IS LESS TItAN U, NO PAVMENT IS REqUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. VOU MAV BE DUE
A REFUND, SEE REVEk.L SIDE OF TMIS FORN FOR INSTRUCTIONS. 1
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~n
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rL
1.11
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00
AUERVATlOHI Elht.. of dle.dlntl dy1ng on or 'biforl Olc..ber 12, 1982 .... If ~~ futur. lnterllt 1t! thl ..t.t. 11 trMlf"r.d
In po,..nlon or .nJoy..nt to Cl... a (colllttran btn.~1~Jlrle. of thw dtoldlnt ,fter the .xplrlUon of InV ..t.t. for
life or tor Yllr., thl Co..onw..lth hereby .~pre..ly r...rvI' the right to .,prll,. and ..1... trIMtflr Inherltlnc, riM"
at the 18lllful Chn . (aoUtttr,O rlt. on Iny IlH;Ih futurl Inter..t,
PLWOSE OF
HOTlCF.1 To fulfill the requlr...nt. of Section 2140 of the Inhtrl\BnCI end Eltet. h~ Aot, Act 21 of 1995. (12 P.S,
Stction 9140),
PAVHfJlTl D.tloh the top portion of thh NoUce end .ub.1t with YOlll' pay..nt to the Righter of WUII printed on th* river.. I1d.,
HHtkl chick or Ion."} order payitbh tOI REGISTER OF' MILLS, AGENT
AEFUND (CAli A refund of . tftM ortdlt, which WII not rtqu..t.d on thl Tal( R.turn, ..y b. r.qullt.d by oo.pltUnl an "AppJlCltJon
for Rtfuna of P,nn.ylwanl. Inherltlnoe al1d E.tate Tal(" (REV"UU), App!icIUon, Ire IvaUlble It the DffJ(l1
fJf thl Righter of WHit, IIny of the 23 A.V.flUI District Offlc", or by cllllng the 'Plolll 2~"hour
an.w.ring ...rvlcI nuab." for for.. orderlngl In Ptnn'Ylvanla 1-800-362.2050, out. Ide PIM.ylvlnle and
within 10011 Hlrrlsburg Irn (717) 787-8094, TOO' (117) 712-2252 (Hearing 1.,.,l"d Doh).
OBJECTIONS I Any ptrb 11'1 Intlr..t not "titU.d with the Ippreis...nt, al10wanCt or dhallowanc. of d.duotlon., 0' ....n..nt
of ttM (lncludJng dhcount or interut) a. .hown on this Notlc. .Ult obJ.at within .1Mty (60) daVI of recllpt of
thlt Notlc. bYI
--wrltt.n prot..t to the PA D.part..nt of Rev.nu., Board of APPIIIII, D~t, 211021, Harrisburg, PA 17128~1021, OR
...llcHon t? hay. the IIIltt" d.ttr.ln.d et audit of the locount of t". pertMel reprtlllnhtJve, OR
--.pI1l1 to the Orphen.' Court,
ADMIN
ISTRATlvt:
CORRECTIONS I
F~ctul1 .rror. dl.coverld on thl. ft.......nt Ihould bl addre'll I in wrltlno tal PA OIPlrtftlnt of Aev.nuI,
lur..u of IndtvJduftl hKII, ATTNI po.t A.......nt Rlvilw Unit, D.pt, t80601, Harrisburg, PA 17128.0601
Phone (717) 787-6505, S.. P'lI' 5 of thl bookl.t "Ingtruction. 'or Inhtrltano. Tal( R.turn for. R.tJdent
Decedent" tREY.1SDl) fnr In IKPlanatlon 0' 'dIIinlstretlv'h correctabl. errore.
OISCOUNT I
If any tlM due Is p.ld .lithln thrlifl LU ctllendar Month. Ift.r thl rt.o.dtnt'. d..th. I flv. p.rcent (5:0 dhcl)unt of
tht tlX pald I. IlloWld,
PfNAl TV I
The 15;( t'K ,."...ty nctl1"ptrtlelpltlon p.nllh' 11 eO"PUttd on the total l)f the taM and lnbrut .......d, tnd not
P,ld btfor. Jlnul"y 18, 199f1, thl flrJt day aft.r th..nd of the taM 'Mub p.rlod, This non"partJolp.tlon
Plimllty It app..lah1. In the ..~;. ..nn.r IInd in thl the .11... till. par lad 81 you would rr.ppnl the tttl( and Intlrllt
that he. bltn .......d a. indicated on this no tJ Clll ,
INTEResT I
tnt.rut Is chargld b.olnning with flr.t day of dellnquftncy, or nln. (IjI) Itonthl end on. (1) day fro. ~he date of
dellth, to tho date of ply..nt. h.ICu, which b.et.. d.lInqulnt b,'or. Jenutry 1, 1982 b..r lnttr..t It thl rltl of
"I( UiO p.rcent per annul e,lcuht,ri at . dally rat. of .000164. All tal(" whlch b.cI.. dlUnqulnt on and .ftl,.
Jenl.!lrY 1, 19t1Z will b.ftr inter..t at I rltl whleh wUl vlry frol calandar Yllr to cal.ndlr yelr with that rate
ennounced by the PA Dlpart..nt hf R.v.nut, Th. applicable Int.r..t rlt.. for 1912 through 1997 .r'l
U!! Vlt.r.., Rate OallY Inter..t fnc::ior :!!.!r Inter..t R,t.. Dally Inter." F.ctor'
Inl 20;( ,OOOSttl 195~ .~ ,000247
1'1) 16;( ,000411 19'1.1'91 m ,OOOJOI
I'" 11;( ,000301 1992 .~ ,OOOZit7
1'" m ,000356 1993,-}9~ 7~ ,0001'92
1916 10% ,0~OU4 1')95.1997 .~ ,0002'47
"lnter..t 11 cllcullt.d II followtl
IHTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTERESI' FACTOR
--Any "'otic::. luu.d "ft.r the ta.IC b&ClI'" d.UnquMt will reflect In Inhr..t 081culltlon to flftlln OS) dlY'
b8'1ond the det. of the ....,....nt. If payll.nt is ..d. .,t.,. 'h. lntor..t co.put.t1o~ do'. shown on the
Hotiu, tdd~Uon.1 Interllt MIlt b. Clllcull,.d,
I{
PETITION .'ORPROBA TE and GRANT OF U:rfERS
~.. .t 1"rnnCf'H H, IJf'/l.my
(!.Slale OJ ___~...____________~___
also known as ~~C(~..!!.~~~llll\Y
If)97..045~)
No. ___
To:
______.__ _______ Register of Wills for the
___ Deceased. County of C1I11Ihorli1nd In the
Social Security No. LoG - 3 ~ - ~ 0:, 1( Commonwealth of Pennsylvania
The petition of the undersigned. respectfully represents that:
Your petltloner(s), who is/ure 18 years of age or older an the exeeutOrR
in the last will of the above decedent, dated IIpri 1 30 .
and codlell(s) dated _
Daniel H. Leamy, \1r, f\nd Harbert C. Gold8teln~urro, cO-l!.xeCUl.:ors ntllll~d in
in the Will and tho romnin~ hoir8 of tho E8tato, havo renounced their ri.ght to
admini8ter ther.BF;1t_e aii'drequest the issuance of l,ottor8 of IIdmini8tration o. t. a. to
(slale releVAnt ClrCllm5tnnce~. c.g, renunciatIon, dealh of Cllccutor, CIC.) Mellon Bank, N. A.
n~r.red
,19_
Decedent wn, domkik'd nt dealh In Cumberland County, Pennsylvania, with
h er last family or principal residence al 3001 l,inoo1n Street, Camp Hill , PII 17011
(Usl.. street, numhor, 1'wp, or Bnw,1
Decedenl then 87 years of age, died Marqh 13 ,1997
at. Holy Spirit H08pita1,1l"st l'enn8boro Township, Cumberland Countv. PII .
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate: was not the victim of a killing and was never adjudicated
Incompetent: _.
Decedenl at death owned property with eslimnled values as follows:
((I' domiciled in Pa.) Ail personal property $ 485,000.00'
(If not domiciled in Pa.) Personal property in Pennsylvania S
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $ n, uuu. uu'
situated as foilows: .
~Values as reported gn Petition for Grant n~Lp.ttArq F~l~'n hy D.~niAl R
Leamy, ~Tr.
WHEREFORE, petltloner(s) respectfully rcquest(s) the probate of the last will and codleil(s)
presented herewith and the grant of lellers of "dmJ.nistration o. t.a.
(lestamenlary; adl1linistrnlloll c,t,a.; i1dminlstrntlon d,b,n,c.t,a,)
theron.
t
~t
'll'o
~'il
-;to.
I'a
~
Vi
Mellon ll<1nk, N.II.
28 I'onn Square
- Lan"5..tor, 1'/\ '-1603 _~)
BYI( ~fiJl(.m'f2.A ,7'C7
/~ (.-.
OATH 01' PERSONAL REPRESENTATIVE
COMMONWEA LTH Of' PENNSYLVANIA 1.. >1S
COUNT\' OF~lll~'b~~:I.!',:,:l_~____~_ J
The p"titioner(s) above-named >:lI'e,'r(s) or uffirll1(s) Ihal the ,tatcmcnts in the foregoing petition are
Irue Rnd C0rrcclto thc beq or the knowlcdge und bclief of pctitioner(s) and that as personal represen.
tutlve(s) oj Ihe ah,Wl' deccdent pctiliollel(s) wiil wd~ancltruly administer the estate according to law.
"1V 1tf' i'L)
SWOIll to 01 ulfllpW{\ uud 'Uhs"tibCl~1 ; v(.I:; , u:).:!~ 1 '(--{S;~- 7C SQ
hefme llIe IhlS _ '_ _ _ . day 01 --~Ltl"~ '_A (unTjJ~.t ~
T)f"r'Of'l1hpr ';/l qq, r:::a
9 . ~ - -....
",J<<<,J',l/C'r'~~fliV ,J (4v . . _ _ ______ ~
1tll) J" r~t,., Reg/\((', _ __ _~ _ ______ B'
/(" 1/.. /