HomeMy WebLinkAbout97-00467
I 1'1 I r I", ~.! (,
I
l.ff.A.R. ~:~. 'JI.~. '.L.PIATH A/Y.I.R 12/31/91 CHICK. HIli
INHERITANCE TAX RETURN POVIRTYCRIPITlSCLAIMIP I I
RESIDENT DECEDENT 'Ill NUMBIII ... . ~ .
COMMONW~AlHl Of PfNNmVANIA. (TO BE FILED IN DUPLICATE I
OHAR1MHH OfAfV'NU' 21 -l) 7 -It 6 7
H^~R'I,P.l;4J~^oW\".06<l' _\\11TH REGISTER OF WILLS) couNivCODE .. VE~R. NUMBER
'J;~~;: ~^;'~::~'" ~'~ ~~~ IN:~~~ ba ~-------------.. IO^~'l'i\~~lM~i~" iIT;~;~ ~---_._.-
sOW,(m:URI1YNlJMUi-f ]DAIfO'Of...'H IO^1E01 fllHUI 1770 S. Hanover St., Carlisle, P
OB~-36.-4273 . _. 812/'J6... 4/28/1896 Coo" Cumbm;1anli __ 17013
'" "'"""" '''.''''':'' ""': .."..,,,,, '"'' .", ."""~"'"'''' j"'C14L ,!C ,,,," ""M'" r'MOU'" "'''''0 I'" ""!RUC1l0N'1
[)q 1 Original Return [.I 2. Supplemental Return Ll 3, Remainder Return
(for dales of death prior 10 1'7..13 .8?1
[00) 4, limited e~'ale LJ 40. Future Ihlerful Compromllo LJ 5, Federal Ellote Tax Relurn Roqulred
1101 dOl" 01 dealh olter 12.12,821
[ .') 6, Decedenl Died Tostnls l-J 7. D~codenl Mainlolned a living Trust
IAlloch copy 01 Will) IAlloch copy 01 Trulll
ALL CO..'SPOND'NCI AND CONFIDENTIAL TAX INFORMATION SHOULD 8E DIRICtED TOI
ch.... NAME 1COMPllH MAllINO AOD~U~
wifj
::i~Nurrel R. \vIlJter:s..LI.rl.L_E.f!_q~u___ __ Slj East Main Street
... Sf._ "'~'70~lNU~'" p.2.7~~~~~=o='cc,="=,=~~,,,..,=_=_ ~~~!~~i c.~.~~ = ~.~ P A=~, ~ 0 5 S_:;.'~~:c,'c,.
RfV-I~OOf)H-I'Q~1
w
..!$~
!;If
:Cj!
"'$"
1!~
&i
fil
~
~
~
E
~
'"
w
..
1. Reol ElIo" (Schedule AI
2. Slock. and Bond, ISchedule BI
3, Closoly Held Slock/Partnership lnleresl 15chedulo q
4, Morlgages and Notes Receivable (Schedule D)
5. Cosh, Bonk Deposits & Miscellaneous Personal Properly
ISchedule EI
6, Joinlly Owned PloP"'y (Schedule FI
7, Troosfell (Schedule 01 (Schedule LI
8. Total Grol1 Aueti (total lines 1.7)
Q. Funeral Expenses, Administrative Cosh, Miscellaneous
Expefues (Schedul6 H)
10. Debh, Mortgage Uabilities, Liens (Schedule I)
11. Tolal DeduclionsllololLines Q & 10)
12. Nel Value 01 Estale Illne 8 minus line II)
13, Charllable and Governmental 8equesh (Schedule Jl
!!. Nel Value_~~~l!:!...!..o..!ax Illne _~.2 minus line 1~1
15. Spousal Transfers (for dales 01 deolh after 6.30.94)
See Instructions for Appllc.:able Percentage on Reverse
Side. Ilnclude values from Schedule K or Schedule M.l
16. Amount of lIne 14 laKable at 6% rote
Ilnclude value\ from Schedule K or Schedule M.l
17, Amount of line 14 tClKable at 15% rato
(Include values from Schedulo K or Schedule M.l
18, Princlpal taK due lAdd tax from Une! 15, 16 ClOd 17,)
19. Crodlh Spousal Poverty Credit Prior Poymllnls
.
~
!.c
If
.
B
S
(II
(21
131
(41 .P ~_....._.._...._'u.
15 1__p~.3..,3Q.2..]O___.__
(61 __._..____~ _u__p__~._._.
(71 ..._....______..._.,...__.'
(9) ______4.6..9...O'L__
1101._....__...___._
1151 ___.....__.._~.~.___.__><,___.
~ 8, TC'/lal Number of Safe Deposit Boxes
I"'
.-"
\,'
0".
181 0_"..3. 30_U_Q pp
469.00
1I11-.__.___.__...P
1121 __-2~alto...7Q.
II~I .____....__..__n.
(14) --.2.,&4.0.-7.00=c..
11612,8.40.7_L .__><06. __,.u.J}QL44
1171
DhcClunl
Interes,
.
20. IIline 19 Is greater than Uno lEl, entor the dilferElnce on lIrio 20. This Is tho OVERPAYMENT,
IiIll
Cht!(~ hCle If you ore- requostlng () refund of you, ovorpcrvrncnt
._.__x .15 .
liB}
170.44
-...---...---..
21. If Uno 18 Is grooter than Un" lQ, enter thft difluronce on [iIIO 21. This is tho TAX DUE,
A, Enter tho intero$l on tha boJancu due on line 21A
B. Enter the lolal of l.ine 21 one! 21A on lino 218. Thi, is Iha BALANCE DUE,
_.m __ ___!!~_~~._Ch.tk P_~Xc:!~I. to: Regl.'!t c:'f Will., A~._n_'
_mu_ -~ ~-8E SQ.Ri.!-.c>.ANSiN-"Il_AU~ciu.~S!IO~SO;"JiEVE_RS!SIDi~~~..T_(i..!'!CI!~~K MATH ~~._.... ....
under penalties of perjury, I dodare thot I havo oKClmined this return, including C1C(OmpClnying ~choduJes rwd stotement" and to the besl of my knowledge und belief,
I is Irue, rorrerl and complete. I declaro thaI rIll real ostote has hften reporlfrcf al Irue mnrket voh,o Declaration of prllpmer other than the per$onol rdpresentative il
.)aied on all information of which preparer hCl' Clny knowledge
5'1?_N _:~JifEOOE.ii~~~f~ii6NJ1f'6R-:li-ING/tIlJli'N . - ArllmS5 1 1'0. g~-c b-r'i ve'---- o.AT(.
'.~~Rr~f~'~'.bif~'~~~~:l~0'ATIV' Lou~n~H,\HL Timbrell. Ca~Hrl~~)Oa~a1~7~pu.. ",,'1- 'i 'i'1
.',Jrfl" /t,,.-,,, k,j,t' . - .1lwig..,h t lv. Ilunt il\.I.,ton HIll..T. iR..b..t.l..r..g, .._P.A .1...7....]...r)'J '! 'i '/1
ft;/~.(-I-.l!l/?-/ . Murrel R. Walters, III, Es~. "7 'i .',
/.... tl ,. 54 E. Ilain St.. Mechllnicsburfl. l'A
1191
(201_......
(21)
(21AI
(21BI
.....17D..A4
170.44
;-5-'-1 8 9" I ()
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
(',...
BUREAU OF INDIVIDUAL TAMES
lHltERJrANCE fA)! DIIJISIUH
DEPT, la0601
IIARRISBURO, PA 1712&-0601
NOTICE OF INIIERlTANCE TAM
APPRAISEHENT, ALLOWANCE OR DIS~LI.OWANCE
OF DEDUCTIDNS AND ASSf.~SHENT Of TAM
10-27-97
HUNTI NGDON
08"02-96
21 97-0467
CUMBERLAND
101
E: AMounJ R~M1H.d ~
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND cn COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE .. RETAIN LOWER PURTION FOR YOUR RECORDS ....
RI V: iS4"i" Eif-AFjo- -loii:9:rl" iioYi c niF - INHERIT AiiC' E - TAX - iiPPRA is Ei'fiiir,"",\ i:. UiWAN"C'E" (ili" --- _n" - -" -.." - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ALICE D FILE NO. 21 97-0467 ACN 101
DATE
ESTATE OF
DA TE OF DEATH
FILl! NUMBER
COUNTY
ACN
MURREL R WALTERS
54 E MAIN ST
MECHANICS BURG
III ESQ
PA 17055
ESTATE OF HUNTINGDON
TAM RETURN WAS I I X) ACCEPTED AS FII,ED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURII BASED ON: ORIGINAL RETURN
1. Rell E.t.t~ (Schedule A)
2. stocks ftnd Bonds (Schedule Bl
3. Clos.ly H.ld stook/Part".rship Inhr..t (Schedule C)
4. Hortg.g.~/Not.s Recaiv.bl. (Schedule D)
S. CYlh/Bank D~posits/Hisc, Personal Property (Schedule E)
,. Jointly Owned Property (Schedule F)
7. Transfars (Schedule OJ
8, Total Auah
) r.IIANGED
(1 I..
(21_
(3)
(4)
(5)
(6)
(71
,00,
,00
,00
,00
3.309,70
,DO
,00
(81
APPROVED DEDUCTIONS AND EXEMPTIONSI
9. F~neral Exp.ns../Adm, Caats/Hi.o, Expan... (Schadule HJ
10. Dabts/Hortgeg_ Llabilitia5/Liens ISchMdula IJ
11. Total DeductiDns
12. N.t Value of Tax R.t"rn
15. Charibble/Govarn...nt.1 a.qUuts,l Non-eleotad 9113 Trust. (Schedule JJ
14. Hat Vimlua of e.t.b Subj"ct to Tex
NOTE:
at Spou,.l
t.~.blll .t
taxabl. at
rate
Lin..l/CI... A r.ta
Coll.taral/Cla.. 8 rat.
RECEIPT
NUMBER
AA211519
DISCOUNT (t)
INTEREST/PEN PAID (-)
,00
*'
tU.IUI U If' tOt.tll
ALICE
D
DATE
10-27-97
HOTEl To in.ure proper
cr.dit to your account,
subeit the upper portion
of thi. form with your
tax p.y.ant.
3,309,70
469.00
,DO
IlIl __..!l.69 on
(12) 2,840,70
1131 ,00
(4) 2,840.70
('I
(101
(15)
(161
(17l_
,OO,K'OO=
2,840,70 K,06=
---:00 M ,15=_
(8)
If an assassment was issued previously, UrlBS 14, 15 and/or 16, 17 and IS will
re1'1ect figures that include the total of ill returns assessed to date.
ASSESSMENT OF TAX:
15, Allount of Lina 14
16. Allount of Lin. 14
17, AMount of Lina 14
18. Principal Tax Due
TAX CREDITS I
PAVMENT
DATE
07-10-97
AHOUNT PAID
170,44
AALANCE OF UNPAID INTEREST/PENALTV AS OF 07-11-97 TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AfTER DATE INDICATED, SEE REVERSE
FOR CALCULATION Df ADDITIDNAI. INTEREST,
,00
170,44
,00
170,44
170,44
,00
2.90
2.90
IF TOTAL DUE IS LESS THAN .1, NO PAVHENT IS REQUIRED,
IF TOTAL DUE IS RfFtECTED AS A "CREDIT" ICR), YOU HAV B[ DUE
A REfUND, SEE REVERSE SIDE OF TillS fDRH fOR XNSTRUCTIONS.'
RESERVATION I
P\J!IPOSE Of'
NOTICE I
PAVHENT I
REfUND (CRlI
OIJECTID"St
ADMIN
I5TRATlVE
COImECTIOHSI
DISCOUNT I
PENAL TV I
INTEREST I
I
00
Eltlt.. of ~o.den'h Itvlno on or b.for. O.c..r 12, 1912: ... If any future Int.r.lt In 'tht ..tat. 1. trllM.ftrred
In pa.....1on or enjoyltnt to (:h.. a (coll,ttrQ!) ben.f1ctlrl.. of the dMedent aft.r thtt IlCpJr.t1on of 'rtY ..tat. fo,-
llfl or for y.tr., th. C~.lth hlt.b~ llepr..,lv r...rvlu the rt~t to apprtl.. end ...... tren.f'r Inh.rltanc. Tax..
It the I.Hful CIa.. B (coll_torel) rat. ~n any .uch future Intar.,t.
To fulfill thtl r.qulrlllenh of Statlon'l140 of tho Inhtritanca Md E.tIIt_ Tax Aotl Act Zl of 1995. (72 P.S.
Statlon 9140),
Uetech the top portlon of this NoUc" !Inti lub,it with your pfl~..ant to the Reghter of W1111 prJnted on the r.v.rlle _1M.
--Hake chick or tonllY ord.r pII\llIblo tOl REOXSTEW OF HILLS, AGENT
^ ,'efund of II tOI< cr..Ht, whJ<::h wa. not reqlluted on the Ta\( Roturn, Il'~ h. rllqu.~t.d b~ to.phtlng an "AppllcatJon
for R.fund of Penn.Ylvanla InherltancoJ and E.tate fRl<" (REV-1313), Appllcat!an. l!lrfll ll\llll1abla at the Offlu
of tha Rlllhtet, of WllllI M'" of the l! RGve"u. Dilftrlct Offlc.., or by calling tho spechtl zq.hour
an.w.rlnl ..rvlc. nuIlo.r. far for.. orderlllll In P.nn....lvanla 1.8110-36?'.Z050, ouhltl. Penns...lvanla and
within local Harrhbllrll "r.1I (717) 187.8094, roo II (71/) n2~125Z Olll'lrlng hpal,.ed OnlYl.
Any party In inter..t not .athfl.d w,lth the ep~rl!lha..ntl allowance or dhaUowllnca ;'jf t1ldI.l(lUon., or ""....."t
of t"l< (includJng dhcoullt or interu\) H. shown on thl. NoUce 'UBt abj.ct wiHllI, tlllt~ (60J day, of rlcllpt of
thlt NoUCI b~ I
--written protISt to thl PA Depart.ant of ROVfm\18, Board of Appul" o.pt, lftl0Zl, Horrllburlil, PA 11lza.l021, OR
--eltctlon to hlv, tha .ottor doteroJllIul lit Iludlt of the actount of thti p"r.onal rlprfl.WlhltlVlt, OR
~~IlIJIP..l to the Orphan,' Court.
FlCtull .rror. dlscovlred an ~ht, a.......nt ~hou1d b. addre"ld In wrttlng to: PA Depart.lnt of A,vAnUt,
lur.au of Indlvldue1 1'IllCeII, ^TTNI POlt "'llIu,.nt Rlvlow Unit, Oe"t. llO6011 tlllrrl.bur(h PA 11128-0601
PhoM (117) 787-6S05. S.. page 5 of the bnokhlt ''In.tl'llCtlont for Inharltanu Till< Return for II Ruld.nt
DeCldlnt" (REV-lliOl) far' an 'lCplllnatlon of Itdrtlnhtratlvlh corr.obbl. erro,...
tf any tIle dot h pIld within thrNl (3) cllllOO.r .onthll aftlr the d<lc~t.. daathl . flv. plrl:lant (5:t::) discount uf
the hI< paid II lI11ololld.
Thl lSl: tole lNIlSI.ty non-participation p.,~olty Is coapuhld on the tClhd of the telC and Intlrut ....IlI.dl and nnt
paid b.for.. J.nu.ry tal 1996, thl flrtl da~ eftar the And of the tnlC un.at>! period. Thl. non"pftrtlclp.tlon
penelh It appealable 11"1 thl nil. IIll11mll" and In tha the '0" HII. rarlO<:ii U' )'OU would apPllal tha talC I!lnd lnterl.t
that hili bltn 1I111....d u Indlcat.d on thll (lOtiO'.
tnt.rut Is ch.rgftd bAolnnJog with firlt day of dellnqu.nc~, or nJrte (9) .onth. .nd OM (I) day fro. the date Ctf
Hath, to the datil of pll~.lnt. hJol.. which u.caa. delinquent btlforfl JMlUllry I, 1982 b"ar lnhrut at the rate of
.he <6X) ",rcant p.r ItOIIUII calculatod at II dall... ,."t. of .000164. 1111 tal<.. which baf>'" delinquent on and aftar
JWlUary 11 196Z will bur Interllt lilt II retl which will var~ froll calMdar y...r to c:allndar y..r with that rate
anr.ounold by the II~ Uepart.ant of A.v.nu.. Tll. flPpll(lftbll interelt r.te. fo,. 1982 through 1991 arll
't!!.!: 1ntll'..t Rllt. !!!JilLlnt.rut factor ~ !!l1m!.!..J!!.!! Dall~ Interl.t Factor
19a2 ZOX .OOOSIt8 1987 " .(/00Z41
I.U 16X .000458 198e.1991 11% .000501
1.14 Hie .000301 IIJ9l " , OOO~47
1915 15:( .000356 19"9.!d994 " .OOOI9l
198' lOX .000274 199!id991 .% . 000Z~7
--Int.r..t " calcultUld .. followlI
INTnEST . BAUNCE OF TAX UNPAIII X NUNBER OF DAYS DELINQUENT X !lollLY INTEREST FACTOR
--Any NotlCla InLHMt aftar the tnx b\1;COHII dalinquant wUl ".fllet an Jnt.,.lIt celcullltlnn tu flhll.n (5) day"
beyond the dete of the .....o..nt. If pay..nt 1. ..d. aft.r thl lnt.r..t oOllPutatlan d.tl lhoWn on the
Notlc., Mdltlonal Int.rllllt flU,t b. calculatact.
"j
()
P~Y"ENT I
Petet;h the top portion uf thh Hot1t;.~nd .ubllllt~hh your PflVlIIlt"t .ad. paYable ttJ thl Mill. llind addrliU
Ptl~t.d on the r.~.r.. aldli.
If RESIDENT [IECEDENT ... (lhacj( Or lIIonev ord.rPllvabl. tOI REGISTeR OF WILLS, AGENT.
If NON"REUIlEHT DECI::DI::NT lIlIke check or lIIun.v ordar petvab18 tOI COMMONWEALTH OF PENNSYLVAMIA,
REFUND (CAll A refund t'I~ It tal( cradlt, ",hloh Wat not r.q.....hQ Of'! the TaN. Return, .ey be requutad by oOlllPlaUni an
"ApplloatJon for R.f...nd ofP'nnllVlvanla Intl,rltancl and Estate fax" {REV-1313), AppllcaUonl are lIuaUabh at
the Offlol of th. Rallister of Willi, any of the 23 Aevenue Dlstriot offlou or frOM tha D.partMent'. 24~ho\lr
an.war1ng ..rvlea nUMber I for forlll' "rdadngl In Pllon.yl....nia l-aOO"562-20S0, outlld. PlnnllvlVlnla
and ",Uhln 100al lIarrhburg a,." (717) 181-8094, lOp. (111) 712-22:S2 (Haarlng hlpalrad onh),
REPlV TOI
Qua,tlona regarding Irror. contaln~d on this notlcl Ihould bl ~ddrall.d tOI PI. Olpart..nt of Ravenuli Bur.eu
of Ind!vldual Tall", AfTl-ll Po.t U,uullnt Review Unit, O.pL 260601, Harrisburg, Pit 17128'060t, phon.
<11'1) 7a7~6S0fi,
DJSCOUHT I
If any tax dUI I. paid within thr.. (5) ""Iendllr Month.. aftGr the dleedant', dl.th, an.... percllht (fi%) discount
of the tax paid I, allowed.
PENALTYt
Thll U% tax allnuty non~pftrt1<dp"tlon plnalty I. c:olIPuttld on the total of the hx and Inhrest a......d, ane! not
pell;i before January lIi, 1996, the first day after the IItnd of thll tax Mnuty pertod,
INTEREST I
Inter.,t 11 Gnargld beginning with first day of dtllnquencv, or nine (9) Ilohths and on. (1) dty frool the de'. of
deeth, to the date of PftVllent, T~x'l whloh bWClIl.. delinquent be for. Jan...arv 1, 1982 baar Int.re.t at the rat. of
six (fI%) Pflroent per a"nUIIl tlllculat.d at a d61h rata of ,000164. All talill whIch bllca.e dllJnqu.nt on and IIfhr
Jtllnullry 1, 1982 101111 be.r Inttrllt at ft ratlt whluh ifill ...arv fro'" calendllr yosr to caltndnr Yllar with that rlit'
announqed by th. Pit OltPi'lrtllltint of RtWClmll, The appllcnblC1 Int..r.st ratu for 1932 through 1991 arl!
Vlllr
lnteralt Rate Dallv Interest Factor
Y/:I8r
lnt"..t Rat.
DoilY Interl,t Pactor
1962 20~ ,ODO!i4B 19111 9% .000Z41
}9U 16;( .000438 !988'lfJ91 11:<: ,000l01
1984 Il% ,000301 199Z 9% .900241
I 98.1i 11% ,1l0G3S6 199$.1994 1'/. .000192
1986 10% .OOGl74 1995'1997 9% .OOOl41
'''Int.rut II ollloulfjted .. follow'l
INT~REST . BALANCE or TAX UNPAID X NUNBER or DAYS DELINQUENT X DAILY INTEREST FACTOR
~.Any Notlc. Iltu.d afhr the tllK b8COlll.S d.llnquent will reflect all Int.rllltt <<:oIl(1...\.t1on to flftoGln (1S) d'YI
beyond tha dllt. of the tlsuullInt. If Plly..nt Is Ifld. flfter tho Intlrut COlllputat1on dete .hown em thl
Notlc", additIonal Intarut Must ba crdclIhd.ld.