HomeMy WebLinkAbout97-00464
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I fOR DATES Of DEATH AmR 12/31191 CHECK HIRE
INHERITANCE TAX RETURN i~0~mn:~DITI5CLAIMID I)
RESIDENT DECEDENT i filE NUMBER .
(~~T~E RF~~~~T~~ ~~P.jJI~t:)E l(Ou:I~ CODE_ . I ;~~~
(it-(~niltiiTi'(lMPlnT'A[)[1R{S~ .--
1111; Spring Tl'rrace Lot 76
Newville, PA 17241
(nunl Cumherland County
.. (AM"U~NI"C"VIDI:~"i ;'VCjl~N~-_.:... . .._
[J 3. Remainder Aelurn
lfur dOl" of deCllh prior to 12-13,82)
I] 5. Federal Ellate TOK Relurn Requirod
~OCI-A-l~-EClimYNUMiE" . [(iAIC Of [l("II! IOAIEu, ftlQ!t1
186-28-261<2 :1-27-97 7-11)-JJ
i",~,""w;~":"OUI:'~" 'II' "1."". .,,, ."""" I' ""." 1'0' IA'. II( ,," I' .HlM'"
l'J 1, Original Relurn L J 2. SupplomonlCll Relutn
!"J 4, limiled EUol1 Ll Ao, Fulure Inlerfnl Compromise
(lor dote, of decllh nfler 12,12,82)
(] 6, Decedenl Died Tellote [] 7. Decedenl Moinlolned a living Tru,I _ a, Tolol Number of Safe Depo,U BaKes
IAlloch copy of Willi IAllo,h ,opy of T""I
ALL coiiiuPONDENCE AND CONFIOiiNTIAL TAX INFORMATION SHOULD BE DIRECTED TOI -,-~
N'ME' .~ - COMPIElf MAllINQ ADORt$S
DnvJ.d p, Perkins, Esquire HARK. WEIGLE AND PERKINS
m.{PHoi.hNuMli[jl""..".."'-<-..-.---.-....--.-- ......------.-. ----..-.---.- 126 Eagt King --~f;.r8et
J~-!}lJ--} 3~~.!.~~~"==.,=~~=c=======~===_===lUltl2lle '!.~gu.ri*lgA)__lZ~iL
1. R.ol E.IOI. (Sch.dul. AI 111 _.__..__.______..__...u__
2. Slo,k. ood 80od. (Sch.dul. 81 121 --.------------..---
3, Clo..ly H.ld S,ocklPorlnorlhlp Inl.r." (Sch.dul. CI 13 ) __~-
4, Morlgogu and NOI" Receivable (Schedule D) I 4 )
5. Ca.h, 800k D.po.liI & MI".lInoooUl P.tlonol Prnp.r1y 15) .._.--1.O.....:L4.L'O.2._.._
ISch.d,l. EI
6, Joinlly Owned Properly (Schedule FJ
7, Tranli".(Sch.dul. 0) (Sch.dul. L)
8, Tolol GrolS Aueh l'Olallln"' '.7)
Q. Funeral Expenlel, Admlnl,trotlve COI", Mi$celloneoul
ExponllS (Schedule H)
10, D.bil, Morlgag. lIablllll.., 1I,no(S,h.dul. II
11. T olal Deduction, Itolal llne$ 9 R. 10)
12.
13,
14,
15
~~
COMMOt~Wr.ALTti 0' flHm~VlV^NI^
(J[I'AJIIMENt Of REvENUE
(lEPT 19ObOl
HAIIRIUURO, PA \7118.0601
_."O(".toiN.'~ NAMiiiA'!tT, ;.;i~.':~~jfl MI-t;rHf ";;'1"11.
Thomll A. .J" 1111 E,
l5
fil
l:il
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z
..
5
"
...
$
u
w
co
16,
17.
z
..
~ 18.
19.
I!
..
u
S 20,
Net Valuu of Eslole (line 8 mlnul line 111
Charitable and Governmenlal Bequests (Schedule: Jl
N"t Valul Suble:t 10 T OK Illn! 12 min~s UnCt 131
Spousal Transf~rs (for dales 0' deolh ofler 6.30.94l
~ee In'lructlons for Ar,plicoble PercCtnfoge on Rlverse
Side. (Indudo valuel rom Schodule K or SchCtdule M,j
Amounlof line 14 lOKable 01 6% rolo
(Include voluel from Sc.hedule K or S,hedule M.)
Amounl of Une 14 10,l(able 01 15% role
(Include valuel from Schedule K or Schedule M.)
Principal tax due (Add 10K from L1nos 15, 16 and 17.l
Credit, Spousal Poverty Crodil Prior Poymonh
f~ I ~_ / -. II
III, II
NUM8fR
--- . -
.--------.
::n
~
._._.~....-
-_.._-~-.-
+
r.-J
o
16) ___.__
171 _.
~l
10.347.09
19) .-
11.174.50
181
(10) ..
413.78
n.588.28
(11241.19)
(II)
1121
113)
114) ---'1.241.19)
(151 .-_
(161
K......-.
l( .06 III
(171
.~._~~.~~__.__)( .15.,
(181 .NONE - IN~~LVE~!__
Di\Counl
InllHesl
+.
(191
1201
If Une 191s groater Ihan Urlfl 10, enlor Ihe differenco on line 20, This il the OVERPAYMENT.
aD
Chc(~ h'CfJ!' -if you orc roques'tin n rofund of your ovo, ovment. .
1211
(21A)
(2181
21. If lino 16 is grolllor than line 19, ontor Iho differon<e onlino 21. This il the TAX DUE.
A, Enter Iho interelt on the bulanco due on Line 21ft.
B. fntor the tottll 01 line 21 Clnd 21A on lint! 2H\. lhi~ is !he BALANCE OUi:.
_._~a~!_Ch.~~!av~~!~_I_~.:_.R.~I._~!' of ~!ll., AU.nt
I .n~->B-EslfllE"ToANswiill-ALL QUESiiONSON ll-eVERSE SIDE ANDTORECHECK MATH. ..( ~
Under ponohlel of perjury.: 1 decIClf~.!'hc;~;;..;K(lmin-;;~f;.h;~.~r-;;~-~~r.~i~g~;.~.;;;p~~yi~-g-~h--;;dules an~f~ateme~~~ Ihe bits! of my knowledge and beli.f,
il illrue, correct ond compi,'e. I duclnre Ihot oil roo I tls/oto hm onen (uporled ot true markot ~olue. Declaration of preparer olher Ihon Ihl penonal rflprlllnlo!iv, I.
bOHld on olllnlormcltial1_ of whi<h propClrfH has (my _k~owllld\J6
sl(jr-.{AuiifOfPfR<;ON.RISI,(j~lsi~liJ')R Fll-I-W, IIflii~~. - A()()~I~S- -.- -----.-- -.-..-.---- oAlf-~--'~-_.-._-----
:~..... .KL.. ..t:.....-I r./w..j_~.L.~ ... l\"rl>",." .1. IUf". Will i:n','n"I'''i''.i\ KOlld, Newville, P,,-_.1.?2Id ~2~.~~_1
SGN"TUIl 01 PllfPAJI.fJi !l1t1iH~ff'"ESflllA'IYE AllIJIl[S~ . (lATf.
.,,-_._....A ,";~ ,....,S;.. Il"vld 1'. 1','lkln", I:h 1:"sL KIng St., SIiIPP""sbllrg,.I'.~__ln4~_S::.~.~.:!..-1
nH'I~\l tq 1'-ftBl
filAr! OF
SCHEDULE H l
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
~J._ MISCELLANEOUS EXPENSES c. _ cu__ ~,!Q" cP,I"t o~ TyP!_
- ...m_c'C'''_ _c~_ ~---'c----plUNUM8ER ~
_ _ ..__,1___~___
,,~I~:~l'
'" SfIIh'
COMMONWEAlTH 0' pfNNSYWANIA
INHfRllANCf TAX IUTU~N
RESlb!NT OfCWENl
. .-..--
Jean E. Thomas
c~-~---l-'~ ______~__~,_u_____'
ITEM
NUMBER DESCRIPTION
A.
1.
B.
1.
2.
3.
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
M___.__~._~______....'.. ---- ---..~...-~--.~~..
F,,"trol hp."...'
Fogelsanger-Bricker Funeral Home
Cumberland Valley Memorial Gardens - opening an,d closi.,,!\ grava
Cumberland Valley Memorial. Gard~ns - monument
Admlnllt,atlv. COlt..
Per.onol Repr...nlqHv. Commission!
Sodol Se(urlty Numb.r of P.rsonol Reprel.nlaflve:
Year Commission. paid
Attorney F...
Mark, Weigle and Perkins
Family ex.mp!lon
Claimanl James C. Thomas, Sr. Relallonshlp
Addr.ss of Clalm_n! 01 deced.nf/, deolh
Slreel Addr.ss Big Spring Terrac,a Lot 76
City Newville Slot. PA
Son
ZlpCcid.
17241 '
Probol. F...
MI.e.llaneou. Expe".."
Register of Wills, Cumberland County - filing Insolvent FA
Inheritance Tax Return
Sailhamer Real Estate- apprnis!\l of mobile home
Sollenberger's Title Transfer - tra~sf.~ of mobil. homa
TOTAL (AI.o .nl.r on lin. 9, R.copl!ulatlonl
(II more .poee I. needed, I".e,t additional .h..... of .ame .I.e.)
AMOUNT
4.984.00
650.00
1,155,00
750.00
3.500.00
10.00
100.00
25.50
$
11,174.50
lS-/f.:;;' .<j
COMMONWEALTH OF PENNSYLVANIA
DEPARTMfiNT OF REVENUE
DUftE^U Of INDIVIDUAl. TAKES
lHHEMI1ANtt HUt UIVISION
OEPt, la0601
fiAMRISBUP:O, J1A \1IZII-360t
NOTICE Of INHERITANCE TAK
APPRAISEHENT. ALLOWANCE D~ OISAI.LOWAHCE
Of DEDUCTIONS AND ASSESSHENT Of TAK
09-22-97
THOMAS
03-22-97
21 97-0464
CUMBERLAND
101
E=:,,=~o~~,=~l t~~~-=~"~J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE, .... RETAIN LOWER PORTION FOR YOUR RECORDS ....
REV: 154YEX -AFii" niF 97T -Nelf i cE" -OF - YNHEif ii' AiicE -"fA" X - iippilXi s iiftiiir; - AiXowAiic E - 'OR - - -- - - - - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
JEAN E FILE NO. 21 97-0464 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
DAVID P PERKINS
MARK ETAL
126 EKING ST
SHIPPENSBURG
ESQ
PA 17257
ESTATE OF
THOMAS
TAK RETURN WAS, I X I ACCEPTED AS fILED
RESERVATION CONCERNINU FUTURE INTEREST - SEE HEVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule A)
2. stocks end Bonds (Sohedule B)
3. Closely H.ld stoc~/P.rtn.rship Int.r.$t <Schedule C)
4. Hortgages/Not.s R.c.iv.bl. (S~h.dul. D)
S. C..h/D.nk Oeposi h/Hisc, Personal PI~op.rty ~Sch.dul. E)
6. Jointly Owned Property (Schedulq F)
7. TransfQr. (Schedule G)
8. Total Asuh
APPROVED DEDUCl'IONS AND EXE,MPTIONS:
9, Funeral Expenses/AdM, Costs/Misc. Expense. (Schedule H) (9)
lB. Debt./Ho~tg.g. liabilities/lien. ISchedule 1) (10)
U. Total Deduction.
12. Net Value of Tax Return
13. Chartt.bh/Go"ernlllent.l aequ..ts ISch.dul. J)
14. N.t V.lue of Est.t. Subj.ct to Tax
If an assessment was issued previcusly, lines
reflect figuros that include the total of ahh
ASSESSMENT OF TAX:
15. A~ou"~ of line 14 .t Spou..l
1~. A.ount of line 14 t.x.ble .t
17. AMount of line 14 tax.bl. .t
16. Principal Tax Du.
NOTE:
r.t.
lin.al/Cl... A rat.
Coll.t.ral/Cl... B r.t.
TAX CREDITS I
PAVHENT
DATE
RECEIPT DISCOUNT 1+)
NUHBER INTEREST/PEN PAIn (-)
. IF ~AIn AFTER DATE INDICATED, SEE REVERSE
FOA CALCULATION OF ADDITIONAL INTEREST.
I CHANGED
II I .00
(21 ,00
(31 .00
(41 .00
\51_10.347 ,09
(61 .00
\71 .00
IB)
11,174.50
413,78
Ill) _
lI2)
lI3)
U41
c\
_U-Ihlll ", (11'''1
JEAN
E
DATE
09-22-97
NOTE: To in.ure proper
cradit to your agcountl
.ub.it the upper portion
of ihi. for. with yaur
'hx pay",ant.
10,347,09
11 .588 78
1,241.19-
.00
1,241.19-
14, 15 and/or 16. 17 and 18 will
returns asseBBed to date.
US)
U61
un
,00 K ,00=
,00 K .06=
.00 K ,15=__
lI8)
.00
.00
,00
.00
AHOUNT PAID
TOTAL TAX CREDIT
BA~ANCE OF TAX DUE
INTEREST AND PEN.
~---~~--
TOTAL DUE
.00
.00
.00
.00
If TDTAL DUE IS LESS THAN '1, NO PAVHENT IS ftEQUIRED.
IF TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI, YOU HAV BE DUE
A REFUND. SEE REVERSE SIDE Df THIS FORH FOR INSTRllCTIONS.)
RESERV'lIDH,
PURPOSE Of
NOTICE,
PAVMENT:
REfUND (CRll
OBJECTIONS I
ADHlH
ISTRATlIIE
COORECUOHS I
DISCOUNT I
PENALlY:
INTEREST I
cD
(C!
Eltat,. I)f dt~la.nb dyint on or b.for. n.c..ber Il, 1982 u Jf .ny futur. lnt.,...\ in tha ..t.t. II trllln.,urld
In'polul..lonbr ,"joy..nt to Cl... a (aoll.ter~l) boneflcilrle. of tn. de~.dent .ft.rth. 'MPiratlonof any ..tata for
lU. or for v..r., the C~M..lth hereby a>cprul1y r..arvn th. riOht to ,p~"ah. and ...... tr.".f.r II"Ih.rU.ne. TalCn
It to. I.wful 'Ch.. a ((!olht.rlll) rate on any .uoh futura lnt..ra,t.
. __J
flU
Tu fulfill the r.quiraMlnb of Section 2140 of tha InharUano. and E,tet. Tel( Aat, Act 21 of 19Q5, 02 P,S,
Section 9140),
Dfltach the top portion of this NoUee Hnd lIiub.lt wUh your plIYlllant to the Reglstar of Willi prlnt.d 'On the rave,.t .lda.
. -NQIl.. chack Ilr 1I0ney order payable to: REGISTER or MILLS, AGENT
A ra1und of It tnl( credit, whloh WIllS nct requuhd on the Tal( Return, lllflY be requ8IIted by oOllpletlng an "Applloatlon
for R.fund of Penn'Ylv.nll'l Itlharihlnce Mnd Estate Ta)(" (REV-U13), Applications ara oVfdlllbllt at thfl Office
of the Regl.t~r of Willi, any of the 23 Ravenua Olstrlct Offlc~., cr hv oalllng tha up.cial Z4-hour
Im.wtlrlng urvlca nuoWberu for for... orderinQ: In Penn,ylvanh 1-600-362-l0S0, ouhlde Penn.ylvanJa Md
within local Ilarrlsburll llretl Ol7) 787-8094, TnOIt (717) 772-21S2 (Hearing IlIpaJrlild Onlv),
Any party In Int41rut not sflUsflad ..,Ith thl ~f'praISlll..nt, allowl!Ince or dlsllllowllnce af d"dIJctlonl, or a......llnt
(if ~1I1( (inoludlng dJs(':~'unt or Interest) as s"own on thh NotlclI IIIUSt (/uject within -t1xly (60) dllYI of recllpt of
thb NoticI by:
--wrlttan proh~l to the flA Deparhant of ~ev.nu., Board of Appellh, C.pt, 281021, Harrisburg, PA 17128.10Zl, OR
uel.oUon to havo the lIaU.r dehrllllnod at lIudlt of the !UlCoUrt of thl perlonal repr..enhtlv., OR
-~lIpp.al to the Orphans' Court.
Factual arror. dhcov.r"d on thl. lIG1lllllllllent should be IIddrnsed In writlnlil tOI PA D.part.lnt of R.venua,
Burnu of IndJvidual Tal(elll, ATTN: Post h.nuent Review Unit, OII1t. l8060l, Harrisburg, PA 17128~0601
Phona (117) 181-6505, Sue page 5 of the booklet "Instructlonl for InheritanCY Tal( Roturn for I Rlgid.nt
Dec.dent" (REV.ISOl) for an el(planatlon of ad.linhtr"tJvely corr.ctahla .rror..
If any tax duo h paid within thr.. 0) calendar IIl1nth. nfhr the decad.nt'. death, a f1v. p.rc.nt (5;() dhcount CJf
tha tal( raid I. allowed.
Th. IS;: tal( o.n...ty non-parUclpftt!on f'ena1ty Is co.put.d on the tohl of the tal( and Inhr-..t a......d, and not
f'llIid b.fore January 18, 1996, the 1'lrlllt day atter- the and 01 the t81( I'Jlllnuty period. fhil non-parUcJpatlon
p.n~1ty ill eppaelabla In the 18111111 lIIan"er and In HI. the sallie tl.. pedod al 'IOU ,,"auld tlpp.al Hle tax and lnt.re.t
that hili blan a......d al JndlclIhld on thiG notice.
Int.rnt h chargad beglnnJng with first day of delinquency, or nlna (I)) IIIonth. and on. (ll day froll the datil of
dllflth, to th.. dot. of paY"nt. rftl(UI which pec".. ".llnquent b.fora Januar" 1, IlJ8l bel!lr It,t.rut at the rat. of
lix (6i!1 parc.nt pllr ennuI! e81cu1atfld tit It dally rl'ltl of .1100164. All taxu ..,hlch beca.. d.llnquent on and .fhr
January I, 191\2' will bell, int.re.t nt /I rntn whle;h will var-y froll calendnr YlIlar to caLomda/' Y.lIr with that rat.
lIt\nounCltrl by the PA Oepartll.nt tlf Revenue, Th. appl!cabh Int.rut rat.. fo/' 1982 through 1991 lire:
'!!!! tnter..t RIlte Onlly Intflr.,1lt rncto,! !!.!r Jnhr8llt Rata Oally Int.re.t Foetor
1912' lO;: ,000S4ft 1981 n .00Ol41
19U 16i< ,000'138 198"'1991 11i! .000301
19M 11% ,0C/OlOl 1l)9l 'Ii! ,1I00l47
19115 13;: ,UOl/3St. 1993~1994 n ,000192
1916 10% .000Z74 1995-1991 n ,0110247
"~lnt.r..t h ca1eu1at.d .. follo04l1
INTEREST' BALANCE DF TAX UNPAID X NUnBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR
--An'l Not1u luu.d .ft.r tha tal( h.eo... dellnquunt 11111 reflllct an Illt.r..t c.slculatlon to flft..n (lID day.
beyond the dllt. of the a.."....nt, If paYlllunt Is .ad. aft.r the \nterll~t cOllputlltlon date .ho~n on the
NotJc., sddltJollal lnt.rut IIIUSt h. caleulaterL