HomeMy WebLinkAbout97-00758
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I fOR DAns OF DtATH AFTER 12131191 CHECK HEAt
IIF A SPOUSAL
I POVERTY CREDIT IS CLAIMED 0
\fIL~i8ER 97
COUNTY CODE YEAR
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
NUMBE'
751'
,
COMMONWEAltH or PENNSYlVANIA i
OEPA.RTMENT Of REvENUE i
OfPT 2'80601 !
HARRIS8URG. fA 1712S.DbOI )
Of:C~Of:NT'S NAME I~A$T. fiRST. ANO MIOOH INITI4.~J
Lewis, Rose A.
SOCIAL SECURITY NUMllU
195-07-1868
6/17/97
04/05/99
O~'lOH..n COMPlfH AOOIlES!:o
One Forge Road
Shiremanstown.
Co," Cumberland
AMOUNT IlfWVfO ($Ef lNSTIl:UCTIONSI
17011
OAH Of OEATH
OAfE 0' 81UH
PA
Remainder Relurn
(far date, of death prior 1012.13.82)
Federal E,late Tall Return Requirc,d
11' "''''llC'''hll 'U~~IV'NC; vouu., N4/ol( I''''': 11.~1 "'NO ""1001[ IN"",II
[] 3,
o 2. Supplemonfal Return
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g] 1. Original Return
o A. Limited Estate 0 40. fulUre Inlerest Compromise
lfor dote, 01 death aher \2.\2.82)
KJ 6. Dec.edent Died Testate 0 7. Oecedent Maintained 0 Living Trusl
IAttach copy ot Will} (Alloch copy of Trustl
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME . COMPLETE M."'J1INO "'OORE5~ .
James D. Bogar. Esqu~re One west Ma~n St.
Shiremanstown. PA
l7011
05,
-~8. 10101 Number 01 Sofe Deposit POo,.;es
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1, Reol Estote (Schedule A) ( 1 1
2, Stock. ond Bond. (Schedule B) { 2 }
3. Closely Held Stock/Portnenhip Interest (Schedule q (3 I
4. Morl9oges and NOles Rec.eivable ISchedvle 0) (.4 )
5. Cash. Bonk Deposits & Miscellaneous Personal Property (51
ISchedule E)
6, Jo;nlly Owned Property (Schedule F) 161
], Tronsle" (Schedule G} {Schedule l} (7}
B. Total Gross Assets (total lines 1.7J
9. Funeral Expenses, Admh,istrotive Costs, Misce\loneou~ (9)
Expenses {Schedule Hl
\0. Debts. Mongoge liobilities, liens (Schedule II (10}
11. Tolol Deductions (total lines 9 & \0)
12. Net Value of Estate {Line 8 minus Line 11}
13. Churitable and Governmental Beqve~ts (Schedule J)
\A. Nel Value Subjec.t to To)l. (Line \2 minus Line 13)
6.898.39
2.053.04
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I B)
9.247.03
831.25
1.517.39
2,348.64
6.898.39
(II)
(121
(13)
(141
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15. Spousal Transfers (for dates of dea1h af1er 6.30.9AI
See Instructions for Applicable Percentage on Reverse (IS) X._=
Side. (lndude values from Schedule K or Sc.hedule M.t
\6. Amount of Une 14 tax.able at 6% role (l6) x .06 =
llnclude values from Sc.hedule K or Schedule M.l
1], Amount 01 Une 14loxobleol 15% role (17) 6.898.39 x ,15 =
(Include values from Schedule K or Schedule M.I
lB. Principal fox due IAdd tax from Une~ \5, \6 and \7.) (18)
19. Credih Spou~ol Poverty Credit Prior Paymenh Discount lnlere~j
+ 983~ + 51.74 (lq}
20. If LiM 19 is greater thon Line 18, enler the diHerence on line 20. Thi~ is the OVERPAYMENT. (20)
aD
-0-
1.034.76
1.034.76
(-.heck here. if you orc re.questi~g '0 :refund.of your overpaym&nt..
(21}
121AI
(21BI
_0_
21. If line 18 is greoter than Line 19, enler the diHerence on Line 21. Thi~ i~ the TAX DUE.
A. Enter the interest on the balance due on line 21A.
B. Enter Ihe total of Une 21 and 2\A on Une 2\B. Thi~ is the BALANCE DUE.
Make Check Payable to: Register of Wills! Agent
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -<-<
Under penahles of perjury, I declare thai I hove ex.amined this return. including accompanr.ing schedules and statements, ond 10 the best of my knowledge and belief,
it is true, corre" and complete. I declor& thai oil real eslole has been repor1ed at 'rue marke' value. Declorotion 01 pteparer other than the personal representative i~
based on 011 information of which preperer has any knowledge.
5IGN~. U0-,'''.It~~E:?NSI ,EFO INO TURN ADORfSS One Forge Road OATf
09/11/97
,I
ADDRtS~
OATf
One West Main St.
Shiremanstown. PA
17011
09/l1/97
Apprataul
VALUE
i~ Appraisal
!~
Musselman's
JEfVELERS
;:28 C~t::.t:;,2.. :~':1 ~l.:.:~, :.....r..~ :;_~l':, :-."', :78::
Wl1t.5 i.5 tll rl'rttfy that we have this day of Julv 26, 1997 carefully
examined the following listed and described articles the property of -
M Virginia Baker
Address 1 Forge Road, Shiremanstown,?A 17011
These estimated replacement costs are based only vn estimates of the quality of the stones
(unless specifically stated that the stones were removed and graded)
DESCRIPTION OF ARTICLE
One ladies diamond ring set with 1 single cut
diamond weighing .03ct and 2 single cut diamonds
weighing .02ct total weight. These diamonds are
mounted in a 14kt yellow gold miracle setting.
Estate Value
S12S.00
One ladies diamond ring set with 5 baguette diamon s
weighing .2Sct total weight and 14 single cut
diamonds weighing .28ct total weight mounted in a
l4kt gold Qounting.
2state Value
$589.00
One Gents diaQond ring set with a Round brilliant
cut diamond weighing .39ct. This diamond grades
GIA H-I in color, VSl in clarity. ~he diamond is
mount7d in.a 14kt white gold flattop design
mountlng wlth 4 round brilliant cut diamonds weighing
.12ct total weight.
Estate Value
$1,020.00
The foregoing apprnisal is made an<! accepted upon the express understanding that NO
LIABILITY or responsibility is incurred by the appraiser in ~ame.
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I FILE NUMBER
,
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COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Rose A. Lewis
Joint tonont(.):
NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A.
Grandniece
Virginia S. Baker
One Forge Road
Shiremanstown, PA
17011
B.
C.
Jolntly..owned property:
ITEM LETTER DATE
FOR
NUMBE JOINT MADE DESCRIPTION OF PROPERTY
TENANT JOINT
1.
A. 08/18/92 Mellon Bank Money Market Account No.
160-070-6970, date of death balance
SB,877.35, accrued interest $12.28
2. A. 08/18/92 Mellon Bank Checking Account No. 164-
000-1853, date of death balance
$5,498.34
TOTAL VALUE DECD'S DOLLAR VALUE OF
OF ASSET % INT. DECEDENT'S INTEREST
8,889.63 50% 4,444.82
5.498.34 50% 2,749.17
TOTAL (Also enrar on line 6, Recapitulation)
(IF more space is needed insert additional sheets of some size)
S 7.l93.99
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@
Mellon Bank
pI I, 110\ 7S~I~f
Plllladt'lpllla. 1'.\ U 1101. 7S!I! I
August 20. 1997
Bogar & Sheely
Attorneys at Law
One West Main Street
Shiremanstown. Pennsylvania 17011
ATTN: James D. Bogar
Re: Estate of Rose A. Lewis
Dear Mr. Bogar:
In accordance with your request, the attached information sheet
has been provided as of June 17. 1997.
If you require further assistance. please contact the undersigned at (215)
553-1585.
Sincerely.
)7
nt~"e-
Sheila Warner
Mellon Bank. N.A.
Deposit Support Services (199-5355)
P.O. Box 7899
Philadelphia. PA 19101-7899
SW/mp
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COMMONWEALTH or PENN5YLVAN1A
INHERITANCE TAX RETURN
RUIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
E TAT OF
Rose A. Lewis
Ploase Print or Typo
FILE NUMBER
DESCRIPTION
ITEM
NUMBER
A. Funoral Exponso..
1.
B.
1.
2.
3.
4.
C.
1.
2.
3.
4.
5.
6.
7.
B.
Administrativo Casts:
Personal Representative Commissions None claimed or paid
Social Security Number of Personal Representotive:
Year Commissions paid
Attorney Fees - James D. Bogar, Esquire as per agreement
Fomily Exemption
Claimant
None claimed
Relationship
Address of Claimant at decedent's death
Street Address
City
State
Zip Code
Probote Fees
Miscollaneaus Expenses:
Musselman Jewelers - Jewelry appraisal
U.S. Postal Service - postage/transmittal of rings
Register of wills - PA Inheritance Tax Return
filing fee
TOTAL (Also enter on line 9, Reccpitulotion)
(If more space is needed, insert additional snoe'is or s~me sizo.)
AMOUNT
s
750.00
45.00
21. 25
l5.00
831.25
RE\f,1511!(.P<lll
'*'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Please Print ar Tvpe
I FILE NUMBER
COMMONW[AlIH 0' nNNSYlVANIA
INHUI'ANCf 'Al UTUIN
I!$IO(N' O~C(OfN'
ESTATE OF
Rose A. Lewis
ITEM I
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
DESCRIPTION
AMOUNT
Family Internal Medicine - Expense of last
illness
Quantum Imaging - Expense of last illness
Kunkel surgical Group - Expense of last illness
Holy Spirit Hospital - Expense of last illness
Cumberland county/Claremont Center - Final
statement
Dr. John Gibson - Final statement
West Shore EMS - Services rendered
Robert J. Kantor, M.D. - Expense of last
illness
289.88
3.80
92.48
17.32
856.95
195.00
44.62
17.34
TOTAL (Also enter on line 10, Recapitulation)
$ 1.517.39
(If more space ;s needed, insert additional sheets of same size.)
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COMMONWUllH 0' ,tNtIHL'fMlI...
INHII"ANCtlAlC .ITU'N
USID,Nl0ICIO.Nl
SCHEDULE J
BENEFICIARIES
ESTATE OF
Rose A. Lewis
FILE NUMBER
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
I.
A. Taxable Bequests:
Joyce Federico
7620 Secret Shore Dr. #204
Las Vegas, NV 89128
Niece
Specific bequest
of diamond
engagement ring
and diamond
wedding ring
2.
James R. Daniels
4822 W Avenue Ml4
Quartz Hill, CA 93536
Nephew
Ispecific bequest
of man's diamond
ring
3.
Virginia S. Baker
One Forge Road
Shiremanstown, PA 170ll
Grandniece
Rest, residue
and remainder
of Estate
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
B. CharilabJe and Governmental Bequests:
I.
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TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, RecapilulatianJ 5
(If moro space is needGd, insert additional sheets of same size)
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or
ROS! A. LI.I'IS
I, ROSE A. LEWIS, ot Upper Allen Township, CUmberland
County, Pennsylvania, make, pUblish and declare this as and tor my
Laat Will and Te.t3ment, hereby revoking all other Wills and
Codicils heretotore made by mo.
l1Ba1: I give and bequeath my diamond engagement ring
and my diamond wedding ring to my niece, JOYCE FEDERICO, at 345
South Ntiw Hampshire Avenue, Apartment 319, Los Angeles, Calitor-
nia. Should JOYCE FEDERICO predecease mo, I give and bequeath my
diamond engagement ring and my diamond wedding ring to my grand-
niece, VIRGINIA S. BAKER, at 1 Forge Road, Shiremanstown, Pennsyl-
vania.
~: I give and bequeath the man's diamond ring to
my nephew, JAMES R. DANIELS, ot 4822 W. Avenue H14, Quartz Hill,
California. Should JAKES R. DANIELS predecease me, I give and
bequeath the man's diamond ring to my grandniece, VIRGINIA S.
BAKER.
~: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
inClUding any property over which I hold pOwer of appointment and
together with any insurance POlicies thereon, to my grandniece,
VIRGINIA S. BAKER. ShOUld VIRGINIA S. BAKER predecease me, I give
and bequeath all the rest, residue and remainder of my estate of
whatever nature and wherever Situate, inclUding any property OVer
which I hold power of appointment and together with any insurance
POlicies thereon to the husband of VIRGINIA S. BAKER, GEORGE W.
BAKER, of 1 Forge Road, Shiremanstown, Pennsylvania.
~: In addition to all pOwers granted to them by
~ law and by other provisions of this Will, I give the fiduciaries
acting hereunder the fOllowing powers, applicable to all property,
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exercisable without court approval ana effsctive until aotual
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distribution ot all property:
(A) To sell at public or private sale, or to leaso, tor
any period ot time, any real or pereonal property and to give
options tor sales, exchanges or loasos, tor such prices and upon
such terms (including credit, with or without security) or condi-
tions as are deemed proper. This includes the power to give
legally sufficient instruments tor transfer of the property and to
receive the proceeds ot any disposition of it.
(B) To partition, subdivide, or improve real estate and
to enter into agreements concerning tho partition, subdivision,
improvement, zoning or management of real estate and to impose or
extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(0) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for pennsylvania fiduci-
aries, as aro d&emed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any olection or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improvo any property held under my will, and for
investment purposes.
(1) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee stock
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ownership plan, or any other type or qualified plan) to the extent
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the plan or the law permits thom to do so, nnd to exorcise any
other rights which thoy may have under tho plan, In whatever
mnnnor they consider advisable.
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EllIU: I direct that all inheritance, estate, transfer,
succe.sion and death taxos, or any kind whatsoever, which may be
payable by reason of my death, whether or not wIth respect to
property passing under thIs Will, shall be pald out ot the princi-
pal of my residuary estate.
~: 1 nominate and appoint VIRGINIA S. BAKER,
Executrix of this, my Last Will and Testament, In the event of
the death, resignation or inability to serve tor eny reason
whatsoever of the said VIRGINIA S, BAKER, I nominate and appoint
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GEORGE W. BAKER, Executor of this, my Last Will and Testament.
I
direct that my Executrix or Executor, as the case may be, and
their successors, shall not be required to post security or a bond
for the porformance of their duties in any jurisdiction,
IN WITNESS WHEREOF, I have hereunto Bot my hand and seal
"
to this, my Last Will and Testament, this ~,~day of
1993.
r-e~~~
rR~ G-;f\,)/u~
ROSE A. LEWIS
(SEAL)
signed, sealed, published and declared by the above-
named Testatrix as and for her Last Will and Testament in our
presence, who, at her request, in her presence and in the presence
of oach other, have hereunto subscribed our names as attesting
witnesses.
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CERTIFICATION OF NOTICE UNDER RULE 5.6 (al
Name of Decedent: Rose A. Lewis
Date of Death: June 17, 1997
Will No. Admin. No. ':<.../- q 7~ 7 S'fi
To the Register:
I certify that notice of beneficial interest required by
Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed
to the following beneficiaries of the above-captioned estate on
September 2, 1997:
Name
Address
Joyce Frederico
7620 Secret Shore Drive #204
Las Vegas, NV 89128
4822 West Avenue M14
Quartz Hill, CA 93536
James R. Daniels
Virginia S. Baker
One Forge Road
Shiremanstown, PA 17011
Notice has now been given to all persons entitled thereto under
Rule 5.6 (a) except:
None
Date: 09/02/97
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B gar, Esquire
1 West . Street
Shiremanstown, PA 17011
(717) 737-8761
Capacity: Personal Representative
X Counsel for Personal
Representative
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COMMONWE:ALTH OF PENNSYLVANIA
DEPARTM[N' OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT280601
HAHRISBURG. PA 17128.0601
'*
NO. A^ 242235 REV"" EX 1".ge,
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
RECEIVED FROM:
r
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
JAMES D BOGAR ESQUIRE
]01
$9A::J.02
1 W MAIN STREET
SHIREMANSTOWN. PA 17011
FOLD HERE FOlD HERE
ESTATE INFORMATION:
FILE NUMBER
21-1997-0758
NAME OF DECEDENT (LASTI
LEWIS ROSE A
DATE OF PAYMENT
9/12/1997
POSTMARK DATE
SSN 195 07 1868
(FIAST)
(Mil
0/00/0000
COUNTY
$983.02
CUMBERLAND
DATE OF DEATH
TOTAL AMOUNT PAID
SK
Q
REMARKS V I RG I N I A S BAKER
CIO JAMES D BOGAR ESQUIRE
SEALCHECK# 365
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RECEIVED BY '. 1//.. /: ;;/(.j .-" ,)pv
MARY C. 'U;~?I SJ;;i;:/.~?,( . -6"~.f:j
REGISTER 6F WILLS J7
t .; r.~ c,', i ~:;
rEn or '.,'.JltLS
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Js"..~(},,) -II
BUREAU Of INDIVIDUAL TAXES
INHERITANCE lAX DIVISION
DEPT. zaobo1
HARAlsaURC. PA 171lS-0&Dl
(.'..-
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
JAMES D. BOGAR. ESQ.
ONE WEST MAIN ST.
SHIREMANSTOWN PA 17011
12-15-97
LEWIS
06-17-97
21 97-075B
CUMBERLAND
101
Allount Re"itted
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ROSE
A
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER DF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiili:i5'4j-e.x-"j:ji-niij':9:fj-iici'ficniF-YNHEii'ii'ANCE-YA'iniPPiiiiise.ME'iir;-"Li.-oiiiiiicE-oi---u------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LEWIS ROSE A FILE NO. 21 97-075B ACN 101 DATE 12-15-97
TAX RETURN WAS: I XI ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. stocks and Bonds (Schedule B)
3. Closely Held stock/Partnership Interest (Schedule C)
4. Kortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule fl
7. Transfers (Schedule G)
8. Total Assets
III
(2)
(3)
(4)
IS)
(6)
(7)
CHANGED
.00
.00
.00
.00
2.053.04
7.193.99
.00
(S)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule Il
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Govarnmental Bequests; Non..lected 9113 Trusts (Schedule J)
14. N.t Value of Estat. Subject to Tax
B31.25
1.517.39
1111
(12)
(13)
(14)
If an assessment was issued previously, lines 14, 15 and/or 1&, 17
reflect figures that include the total of ~ returns assessed to
ASSESSMENT OF TAX:
15. Amount of line 14 at Spousal rate (15)
16. A~ount of Line 14 taxable at Line.l/Class A rat. (16)
17. AMount of Line 14 taxable at Collateral/Class Brat. (17)
18. Principal Tax DUB
NOTE:
TAX CREDITS:
PAYMENT
DATE
09-12-97
RECEIPT
NUMBER
AA242235
DISCOUNT I.J
INTEREST/PEN PAID 1-)
51.74
(9)
1101
.00 X .00=
.00 X .06=
6. B98. 39 x' 15=
I1SJ
AMOUNT PAID
9B3.02
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
9,247.03
:>.34R 64
6.B9B.39
.00
6,89B,39
and 18 will
date.
.00
.00
1.034.76
1.034.76
1.034.76
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR). YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF TMIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of dec.dents dying on or before Oec..ber 12, 1982 ~- If any future interest in the estate Is transferred
In posseslion or enjoy.ent to Cla.s a (collateral) beneficiaries of the decedent after the e~plratIon of any estate far
life or far years, the Co~'onwealth hereby e~pressly reserves the right to appraIse and assass transfer InherItance Tnxes
at the lawful Class B lcollateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
To fulfIll the requlre.ants of Sactlon 2140 of the Inheritance and Estate Ta~ Act, Act 21 of 1995. (72 P.S.
Section 9140),
Datach the tap portion of this Notice and submit with your pay.ent to the Register of Wills printed on the reverse sIde.
~4Hake check or Illoney order payable to: REGISTER OF MILLS, AGENT
A refund of a taK credIt, whIch was not roquasted on the Tax Raturn, may be requestod by coeplotlng an "Application
far Refund of Pennsylvania Inheritance and Estata Tax" (REV-13l3). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offlcos, or by calling the speciai 24-hour
answering service nu~ber5 for for.s ordering: In PunnsYlvanla 1-800-362-2050, outside Pennsylvania and
wIthin local Harrisburg area (711) 787-8094, TDO' (717) 172-2252 (Hearing Impaired Only).
OBJECTIONS: Any party In interest not satisfied with the appraI5e~ent, allowance or disallowance of deductions, or assess.ent
of tax (including discount or Interest) as shown an this Notice .ust objoct within sixty (60) days of receipt at
this Notice by:
ADHIN
ISTRAlIVE
CORRECTIONS:
DISCOUNT:
PENAL TV:
INTEREST:
uwrltten protest to tho PA Oepart.ent of Revenue, Board of Appeals, Dapt. 281021, HarriSburg, PA 17128-1021, OR
--election to have the .atter deter.lned at audit of the account of the personal representative, OR
M-appe.l to the Orphans' Court.
Factual errors discovered on this assess.ent should be addressed in writing to: PA Cepart~ant of Revenue,
Bureau of Individual Taxes, ATTN: Post Ass8sslllent Review Unit, Cept. 280601, HarriSburg, PA 17128-0601
Phone (117) 787.6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Oecedent" (REV-1501) for an explanation of ad.inlstrativaly correctable errors.
If any tax due i. paid within three (3) calandar .onths after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
The 15% tax a.nesty non-participation p~nalty I. co.puted on the total of the tax and Interest asse.sed, and not
paid be fora Jonuary 18, 1996, the first day aftar the end of tho tax a.nesty porlod. This non.particlpatlon
penalty Is appealable in the sa.e .anner and In the the sa.. ti.e purlod as you wouid appeal the tax and Interest
that has bean auessed as Indicatad on thls notice.
Interest Is char gad beginning with first day of delinquency, or nine (9) .onths and one (1) day frOM the date of
death, to the date of pay.ent. Taxes which beca.e delinquent before January 1, 1982 boar interest at tho r~te of
six (6%) percent per annul calculated at a dally rate of .000164. All taxes which beca.e delinquent on and after
January I, 1982 will bear Interest at a rata whIch will vary fro. calendar year to calendar year with that rate
announced by the PA Oopartment of Revenue. The applicable interest rates for 1982 through 1998 arg:
Y!!! I.,tgrest Rate. Daily Intarest Factor :!2! Inhrut Rata Dally Inhrest Factor
1982 20% .00054& 1981 9% .000247
1983 16% .000438 1988-1991 il% .000501
1984 11% .000301 1992 9% .000241
1985 13% .000356 1993-1994 7% .000192
1986 10% .000214 1995-1998 9% .000247
-~InterQst is calculated " follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice is~ued aftar the tax becomGs dolinquant will roflect an Interest calculatIon to flftoen 115} days
beyond the date. of the assess.ent. If pay~e.nt Is ~8da after the Int~rest computation data shown on the
Notice, additional lntarest .Ult be calculated.
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BUREAU-OF INDIVIDUAL TAXES
.INHERITAHCE lAX DIVISION
D[PT. 2e060l
HARRISBURG, PA 11128~DbOl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*
C-
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
UV-I"'U'" 11t."1
06-22-98
OTT
09-2B-97
21 97-085B
CUMBERLAND
101
GREGORY
M
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
Allount Reltltted
STEPHEN J HOGG ESQ
STE 101
19 S HANOVER ST
CARLISLE PA 17013
t
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV:i54i-Eic-AFP-fiiiPj'fi-NiiiiCE"OF-YNHERiTANCE-YAX-iiPPRiiisEHEN'r-;-ALLOWANCE-OR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF OTT GREGORY M FILE NO. 21 97-0B5B ACN 101 DATE 06-22-9B
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Re.l Estate (Schedule Al
2. stocks and Bonds (Schedule B1
3. CloselY Held stock/partnership Interest (Schedule C)
4. Hortgag8s/Notes Receivable (Schedule D)
5. Cesh/Benk Deposits/Hisc. persone1 Property (Schedule E)
6. JointlY Owned Property (Schedule F)
1. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(71
.00
.00
.00
.00
9.500.00
.00
.00
HOTE: To insure proper
credit to your account,
subMit the upper portion
of this forM with your
tax peYlltlnt.
(8)
9,500.00
(9)
(10)
10,BB9.73
50.00
(11)
(12J
(13)
(14)
lfl.Cl3Cl 73
1. 439.73-
.00
1. 439.73-
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ada. costs/Hise. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule Il
11. Total Deductions
12. Net Value of Tex Return
~3. Cheriteb1e/GOVorn.ente1 Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate subject to Tax
\
\
NOTE: If an assessment was issued previouslY, lines 14, lS and/or 1&, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
~5. A.ount of Line 14 et Spouso~ rete (15) .00 X' 00= . 00
~6. Aoount of Line 14 texeb~e at Linee1/C1ass A rete (~6) .00 X' 06= .00
~7. A.ount of Lina 14 texeb1e ot Co11etera1/C1ess B rete (~7) .00 X .15= .00
~B. Principe1 Tex Duo (18) . 00
TAX CREDITS:
PAYHENT
DATE
04-14-98
RECEIPT
HUMBER
AA269955
DISCOUNT (+)
INTEREST/PEN PAID (-J
.00
AHOUNT PAID
3.62
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
3.62
3.62CR
.00
3.62CR
. IF PAID AFTER DATE 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" ICRJ, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.J
r
RESERVATION: Estates of decedent. dying on or before nec..be,. 12, 1982 -- If any future lnte,.est in the estate i. transf.rred
in pOI.e.slon or .njo~.nt to Cless a (colI.teral) beneficiaries of the decedent afte,. the expiration of any estate for
llf. or for year., the Co..onw.81th hereby expressly reserve' the right to appral,. and aSS.S9 transfe,. Inheritance Taxes
at the lawful Class B (collateral) rat. on any such future Intere,t.
PURPOSE OF
HOTICE:
PAYMENT:
REFUND (CRJ:
To fulfIll the require..nts of Section 2140 of the Inheritance and Estete Tax Act, Act 21 of 1995. (72 P.S.
Section 9140).
Detach the top portion of this NoUce and sub.it with your pay..nt to the Registe,. of Wills printed on the revorSllll side.
--Hake check or .oney order peyable to: REGISTER OF HILLS J ADENT
A refund of a tax credit, which was not requosted on the Tax Return, .ay bo requested by co~leting an "Application
for Refund of Pennsylvania In~ritance and Estato Tax" (REY.1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenuo District OFfices, or by calling the special 24~hour
answering service nu.bers for for.s ordering: In PennsYlvania 1.600-362.2050, outside Pennsylvania and
within local Harrisburg area (717) 787.8094, TOOl (717) 772-2252 (Hearing I.paired Only).
OBJECTIONS: Any party in interest not satisfied with the appraise.ent, allowance Dr disallowance of deductions, or asses~nt
of tax (including discount or interest) as shown on this Notice aust Object within sixty (60) days of receipt of
this Notice by:
ADMIN
ISTRATIYE
CORRECTIONS:
DISCOUNT:
PENAL TV:
INTEREST:
--written protest to the PA Depart.ant of Rlilvenue, Board of APPIilOls, IkIpt. 281021, Harrisburg, PA 17128-1021, OR
--ehction to havlil the .aUer deter.inlild at audit of tho account of the personal represlilntative, OR
--appeal to the Orphans. Court.
Factual errors discovered on this assass.lilnt should be addresslild in wrIting to: PA Depart.ent of Revenue,
Bureau of Individual Taxes, "TTN: Post Assess.ent Review Unit, Dept. 260601, HarriSburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of ad.inistratively corroctablo errors.
If any tax due is paid within three C3) calendar .onths after tho decodont's death, 8 fIve percent (5~) discount of
the tax paid is allowed.
The 15% tax a~esty non-participation penalty is coaputed on the total of the tax and intorest assessed, and not
paid before January 18, 1996, the first day of tel' the end of thlil tax 81nlilsty plilriod. This non-participation
penalty is appeolable in thlil ssae Manner and in the the sa.1il ti.8 period as you would appeal the tax and interest
that has been assessed 85 indicated on this notice.
Interest is charged beginning with first day of delinquency, or nIno (9) .onths and one (1) day fro. the date of
death, to the date of pay.ent. Toxes which beca.e delinquent before January 1, 1982 bear interest at the rate of
six (6~) percent per annu. calculated at a daily rate of .000164. All taxes which becage delinquent on and after
January 1, 1982 will bear interest at a rate which will very frol calendar year to calendar year with that rate
announced by tho PA Depart.ent of Revenue. The BPplicable intorost rAtes for 1982 through 1998 are:
~ Interest Rata Dally Interest Factor :!!!r Interest Rate Dally Interest Factor
1982 20" .000548 1987 9" .000247
1983 16% .000438 19B8~199l 11" .000301
1984 11~ .0(10301 1992 9" .000247
1985 13~ .000356 1993-1994 n .000192
1986 101.: .000274 1995.1998 9i: .OiJ0247
--Interest is calculated ., follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~~Any Notice issued after the tax beco.es delinquent will reflect an Interest calculation to fifteen (15) days
beyond tho date of the assess.ent. If pay.ent is .ade after the interest co.putation date shown on the
Notice, addItional interest .U5t be calculated.
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'*
INHERITANCE TAX
EX PLANA TION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 1712S_1
DECEDENT'S NAME
FILE NUMBER
21-97..0858
101
Gregory M. Ott
ACN
REVIEWED BY
Charles Wright
SCHEDULE ITEM
NO.
EXPLANATION OF CHANGES
Per Section 3121 of 1994 Act, effective January 30, 1995 the family exemption was
increased to $3,500.
H
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ROW
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