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PKITI'ION HlR I)IWHATE and (a~ANT OF I.ETTERS
1i11(1f<' ((I ;'/." 1,,\ ~ (, , ( I N(I. r;;) \ - Cf 1- J q (,
alsl1 known a.\ ~p ~'\" 1'0:
Rl'gisIL" (II Wills lor 11Il'
, "('('C'eI\I'cI. (''''1111 (II CUMBEHk~NO ill
So/'iil/ SI"'/ltllY No. ,),C" j (.1/ (. 'j (, <.; . ('Olllll;ollwl'allll (l11'l'lIl1sylvalliu
Till' PL'lllioll 01 I Ill' 1Il1d<'lsig'lL'd IL'SIlL'L'lllIll,' ICPrl,'SL'lIls 111"1:
Your Pl'liliolll'r(-,), \\110 ''';lIl' IS ~'l',n" Dr ilgl' lll' old!.'!' illllhl' C:-il'I.'UI, IJ L'~.
illlhl' If., I lIill 01 I Ill' a"o'T dl'l'l'dl'lIl, dalL'd f1 pr .I
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DWl'lIdL'1I1 lIils dOlllidll'd :rl d<'alll ill (/\ Jh_b_~_C)A~' \" Coullty, 1'l'llllsyllulllu, with
ht~~" ..,Ia" lall1ily 0' prille,i)!jll ,,,"idl'lIl'L'al ;.3 "'"(' .2:.,,i,h,AllLl:A)JJml"LI'>__ -i'''-'---
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IlL'"}'lldL"lIl'I!l'II) ':/ I \,\'a" 01 alie, died ., "(...' A0\ LJ 'I" .,_, 19_~'L_,
"I CAI~,'.l L 1Ie""I" ',1\ L '\ ,,}\. ),.1, Cr" J':-o~__..___.__"
Ex,-'!,'!'! <II, jllllo\\''i, dl'L'nll'lI1 did Ill" 11l,1lTY, wa... lint divorced alld did IlOt havt' it l'hild horn or adoptctl
afh,'1' l'\I..'l'UllOIl of Ihe will orkl'l'd I"or probate; Wil'\ Ilollhl' \'ktllll of a ~illil\g and was !lever adjudkUlcd
illl'i.\t1111l'IL'llt: -"/~:J "'1/'( _______________..<_....._.___._.,___~_
Dt.'L'(,IHII.'lII III dL'tllh \lWHl'd pt'Opl'l'l\ willi l'slilllH[(,,'d \'ahll'~; us fllllows:
(Ii' dnlllidll'd 1111'11,) AIIIlL'I''\ollal property
(If lIot dnlllkikd III I'a,) I'l,,.\Ollal propCrlY in PI.'llllsylv<lnia
(111\01 dOll1ii.'ill'll ill PlI.) Pl'l'sllllal pl'OpL'rty ill ('nuIlIY
Vnlul' (d' real 1.'1,1;11(' ill I'l'llll\yhania
situall'd "... rullo\\\:
$ . ilt:J__c0.~_
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$ _'_m._________. ~'--_____
\I IILRI',llI/(I., petilllllll'rt') 'l'speetllllly
pI'C\l'lIh!d herl'with and I Ill' grallt of le(ters
:#ll~Sry~, t;~!~~~A'O~),' hC_I~:~_~"_~I~(~_codicil(s!
(1l'\I;tnWJltar~'; <Hllllilli~ltal!lIJI ~'.I.a.: adminIstration d,h.n.\:.I.il.)
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OATH 01,' PERSONAL REPRESENTATIVE
COMMONWEAI.T11 01: l'ENNsnVANIA I HH
COl' :\T\' OF CUMBERLANDn un_ r ' ,
S,'\\nln 11\ nl Ulli[,l1Il'~ t'lId \llh\l'lihL'l,1 I
I",i',",' III' tl", .4 H dN.ol
'n"' "I (llEPTEMBER 'II! OJ!,,
~"l1:(' ((I.WI" I,ll i. A, r-}Ji tll,"{..I/,^,
MAl(! CLEW I S Ii.,.,,, It ,I,' (1
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Till' Pl'1l1101l\..'I(.;j ahll\l' nallll'd ,>w'l'arh) \ll' anil'fll('-.) Ihut I Ill' \!aIL'Illl'IlI'" illll1e fOI'L'going pClilion (Ire
ll'lh.' dlld ,;(ll'In:l (llthl' hl,...t III tIll' ~1l\l\\ll'dgL' and hl'lit.'f {)f pi.'liliollL'rh) and lhalas pl'r,\iollall'cprcscn~
11IIi\'l'("llli' lhl' ahll\l' dCl'l'dv1l1 pl'lilioIH.'r('-.) \\ill wdllilld ll'uly ,'Hllllilli'.tl'l' I Ill' l'stnlc IH:l'ording to Inw.
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W ^IlNING: IT I~; ILlFli^1 10 ^I 11'11 nil!; copy on
ro nlJPLIC^Tl: BY PIIO'[n,," ^I Oil !,IID I OGJ1^PII.
r.oMMONWFl\llli ill l'UJtj!lYlVMlli\
11l:Pf\!IIMLN 1 or IlrAI I II VII AI. HU:{1l!W;
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
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Pml II: Othor.~i(Jrl'HCa'IlCO"~iUn'I'III':f: ~~I~fR'"
Mannor of Doalh
Nalural I.~ HOlllicldo
Accidonl [] PonclillqlllVilSllq'I!lUII
SuiGiclo i I Coulclllot Ill> D":OIlllUH'd
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DO"<:III)(I il(IW illjillY occUrred:
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'.'(M.5~(5,,_Coroililr:-ME) .
This IS to curlily 11\;11 tho Ililo(lllt-lIIOll Iwro qlVOIl I~; (;nrrect1v C(lPll:d ((Olll ilti oriqiflal cortiliGato
01 (10,,111 duiy fllod w,llI 1110 ;1;; I ncai 11011".1'01 1110 n'''III'"' >.",ldl\.:lIo will ho lorwf1ldf'tllo tho
Slalo Vilal 110(:0((\" CilllcCl 1(" p'" 11I:1I1'"'lldillq.
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f1~',t?lr.lr;'f7 ~~... e, a. t: NIl. A , I"IT, 4/\ ~~;vliP~,
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I,M:'!' WILt. AND 1'F:fl'l'AHRN'l'
I, IIF:LF)N J. CfILL, 0 f' the Borough of' Kulpmont, Oounty of'
Northumberland. Commonwealth of' P(1nnnylvanill, do milke, publhh
and declflt'8 l.hIn itA Ilnd f'oJ' my rAllJt WIll. nnd ~'flRt!lmllnt, IiAf'eby
revoking and muk1ng null /lnd void !tny and 1111 WIlli: nnd Tentl.l,-
mAnts, or writingn 1n tho nnture thoroof prpvioullly mode by me.
PIll:'!!': I d1r,,,,,t t hnt my rUI1f1pnl bn conduet.fld in II l1\11nnnt'
eot't'88pondjnl~ with my €l"tnlo Hnd ;dLullt.lon In :ll f'p, fmd Ulnt All
my debts and fllnnrnl eXpenlJN\ be fully paid 1'1"01'(, t.ho al1l1flLn of
my estate liB soon !In prnoU.cnble aCter my death.
SECOND: All of' my property and fJllt.nt.A, whether t'ool,
personal or mixod of whHtfloevnr k1nd Rnd wherRHoevnr sItuated,
of which I shell dio 80i~Bd or pOBSARsed or of which I shall
be entitled t 0 d1spone ,.),. at t.he tIme of' my dflrlth. I "ivo, devise
and hequflath unto my hfll()vf,d hUBhand, Josoph. absolutely and in
fee. H()viEV!>:R, 1n thfl flvent Umt my tmnhllnd, Joanph, should pre-
dBcenl\El mfl, then I r:1ve, dAvlse and IH''1uflnth my 1'rol'Ol"ty as
!'ollown:
(Il) All of my proper'ty find flSt!I\,fl, whet.her reEll, per~
Banal or m1xed DC whatsoever kind and whflrosoevor situated, of
Which I shall difl Rei zod or pOB~'essod or 0/' will (,h I shftll he
entitled to diapose of' at the tlom of my dOHt.h, I r:1ve, devise
and bequeath unto illY chlldr-en; MIlrIon On), Carolyn Lot'!'tz and
Gl'ngory Gill, in Aqual olle-t.hlrd (l/3.t'd) shBrol<.
'rlln:D: If my huahf.lTld, JOBflph, nlwll cJif1 R1mul tnnflously
with me or under such c1rCuffiAtBnCElH an to pondor it 1mpossible
to determine who prodecnatflc1 tho ot.her, I dlr-Act thot I shall
be deemed to have pr'fJ{lflcoEwod my husband and that t.he provlsions
()f my W111 nhnLl hn (,"IH:Lt'\lnd IW'.>!1 t.hnt nn~'"fflptl(1n nol.wlt.hllt.nnd-
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.od <..",,,,0', . "hO" .,nd. It'., h.,h "d .h'" \..11 to ".,,"
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01' ceOl\e to 1\(\\' 1\ e r ^
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I, l\F.\N,N J. ern,1,. hIJ."e hel'l'l\lnto !let
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IN ~lTNl~f,S 'Il'rn<R\,()li',
Nine Hunol'Eld ~,e"ent;y.~iX tlCJ1b).
my hand nnd seol thi~
0\11' Lord one ThO\1l'ond
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--"::~:'~I"::^~ INHER~;~~~:~ETURN
I,IU" ~f~;:~~,~~11 I RESIDENT DECEDENT
DECf:DENTS NAMf IIAST. FIRST, MlO MIOmt: IN,rIAII \J~a d ~,ln~ blor.~~) $~p,vMIl \l;or1l5
GILL H;:Lr=/~ r
SOCIAI.Sf:r,\Jf111YNUMllffl . OAIEOfl)f:AIH
( - e I - {. i (,l,- tJ r /tilt I I II_.U
(IF APPLICABU SlIfiVlWIO r.POUSf:~, NAM!' (LASI, FIRST, AtJO MIDOLE IMIIA!) SOCIAL SfCUflI1Y NlJMBfR
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PI/26'/ / It (Ct.,
=r-TH1S RETURN MUST BE FilED IN OtIPllr.ATE WITH THE
REGISTER OF WILLS
- -.
o 1, Orlgit1ill Rohlm [] 2 Supplemental Return [J 3 Remainder Return (ddl~ OIi1<lillh pON In \?1H2)
[J 4. Llmitec1 Estate 0 4a Future Intorosl Compromise {tlate of (hlalh afttjl li-\1A2) 0 5 Federal Estate Tax Rtllurn Required
[J 6, Decedent Died Tostate (Anilo:hwpyof"'1oII1 [] 7, Decedent Maintained a Living Trust (AtI~hGOPYO! TIIISI) ___ 8. TotElI Numbflr 01 SAle Oeposit Boxos
o 9. Litigation Proceeds Received ['~110 Spowlal Povmty Credit{da\flofdcdtr\liotwMIl \2.)1.91 and 1-lllSI 0 11. Election to tax under Sec 9113{A} (AttN;h So:hO)
THIS SECTION MUST BE COMPLETED. AI.L CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
"'I.IP ;.fA /- J L COMPL.EIEMAILINGAOORf:S5 . '
_ . kf.JIJ^' f.ZLL~ / ? .1..{' ~/ Mil} E.. R ,1,tA..v -<I)
FIRM ~lilMf (If Appllc~NQI I /)
tAr., JJ\J. ~r(\. 17/'/"'::,
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2
1. Roal E,I.leIScheelule AI III
1 Slock..nd Bond' IScheelule B) 12)
3 Clo,ely Held CorporfllionPartnership or Sol..Ploprlelorshlp 13}
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4. Mortgages & Nole, Recel"blelSchedule 01
5. Cash, Bank Deposits & Miscellaneous Personal Property
ISelledule E}
6 ,Iolnlly OWned Property ISchedule F}
7. Inter.Vivos TranMors & Miscellaneous Non.Probate Property
IScheelul. G or L)
8 Total Gr... A..ot.llot.,lInes 1-71
141
15) 0 t> ID () J ' ~ 7 0 .60
16}
CII
9, Funeral Expenses & Admlnlstrativt'l Costs (Schedule H)
191
(10)
18)
-1, '7 L 9 ...'J 0
j,610.0t)
10. Debls of Decedenl, Mortgage Liabllilies, & liens (Schedule I}
11. Tot.1 Doductlon'llotal Lines 9 & 10}
111)
111)
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12 Not V.luo 0' E.tatolLine 8 minus line 11)
13, Charitable and Governmental Bequests/See 9113 Trusts for which an election to (a;( has nol been
madelSchedllle J)
14. Not Valuo Subject to T"ILineI2 minus Line 13)
15. Amount olline 14laxable
at the spousal tax rate , I
See instructions on reverse side for applicable percentage
16_ Amollnl ollino 141Axable
at 6% rate
17, Amount of line 14 taxable
at 15'% mte
116}
117)
1181
114}
x .0
115}
x .06
x ,15
16. Tax Due
19.
> > BE SURF. TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Under penalliftS of pefjury, ! declare thilll have examined this return, including accompallyillg schedules and statClTlllnts, and to the best of my ~nowledgo ,Ul(l beliel, it I~ l'lIi!, cmrf'\;llInd Wm[\lflte oOClttl8lion 01 prOp8fOf olllor
~~;;;rlE~~~~e~~~p~~sf~~~r;An;I';;I~~hR' , ~n7~~RE~ ..~ -r I 1"/0 T) ~h-; -
jlf!jl'>d. ~ J2-Lj!.1d&!1,:.~lhJ:Ad;L-'J..(L (Z.-, -.-
SIGNATURE F PREPARER OTHER THA~ RE E A IVE ADDRESS DATE
Decedent's Complete Addl'ess:
STHI:ET ADORr's~; . ..~---~-,--------~-~-
CI1Y
F--~
Tax Payments and Credits:
1. Tax DuelPage1 LlnelB)
2. Credils/Paymenls
A, Spousal Poverty Credit
8 Prior Payments
C Dlscounl
111
TDlal Credits I A + 8 + C) (21
3, IntaresUPenally if applicable
D, Interest
E. Penalty
TotallnleresUPenally (D; E) (3)
4, II line 2 is greater than line 1 + line 3, enler the difference. This Is IhB OVERPAVMENl,
Check box on Page 1 Line 19to requllta refund (4)
5. If line 1 + line 31s grealer than line 2, enter the difference This Is the TAX DUE, (5)
A Enter Ihe Interest on the tax due 15A)
8. Enter thB total of Line 5.' 5A, This Is the BALANCE DUE, (58)
Make Check pa~able to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS
BV PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Old decedent make a transfer and: Yes No
a. retain the UBe or Income OfthB property transferred; ."..., ......."........",.,...""".". ."..0 0
b. retain the right to deslgnatB who shall use the property trBnsferred Ilr ItB income; .............". 0 0
c. retain a reversionary InterBst; or".,......"".."..." ........"".......,,,.....,...,,.........,, ".,....,.."."" 0 0
d. receive the promlsB for life of either payments, benefits or care? ."..."........".""..,.,...,."."".0 0
2. If death occurred on or before December 12, 1982, did dBcedent within two years
preceding death transfer property without receiving adequBtB ccnsiderBtlon? If death occurred
after DBcember 12, 1982, did decedent transfer property within one year of dBath without
receiving adequate consideration?" ......"...,,,..,,,,. "."",."" ............".,...".".. ".".0 0
3. Old decedent own an "in trust for" or payable upon death bank account or security
at his or her death? ,,,.,,..,,,,........ ...,,,...........,,.. ",,,,.0 0
4. Old decedent own an Individual retirement account, annuity, or other non-probate propBrty? .... 0 0
iF THE ANSWER TO ANV OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
. J J._.I'MlIIIII~_..._I~i.__.-iliDllft~~6_~~!le',~,- ~I
72 P,S. ~9116 (a) (1.1) (I) provided for the reduction of the tax rate ImpOSBd on the net value oftransfers to or for the use ofthe
surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995.
72 P,S, ~9116 (a) (1.1) (II) provided for tile reduction ofthe rate imposed on the net value of transfers to or for the use of the surviving
spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does n-'1!.exempt a transfer to a surviving spouse
from tax, and the statutory requirements for disclosure of assets and filing a tax return are stili applicable even If the surviving spouse
Is the only beneficiary.
FOR DATES OF DEATH ON OR AFTER JANUARV 1, 1995. Please answer the following question by placing an "x" in the
appropriate space.
Old the decedent create a trust or similar arrangement which Ie solely for the surviving spouse's benefit for his or her entire
lifetime? Vet 0 No 0
If you answered yes to the above question, the tax on the trust or similar arrangement Is postponed until the death of the second
spouse, at which lime It will be fully taxable at the rate(s) applicable to the remainder beneficlary(les), Enter the value of the trust on
Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate, You may wish to file Schedule 0 in order to
make the elecllon Bvallable under Section 9113. If the Blecllon Is made, the trust or similar arrangement Is taxed In the eBtate of the
first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse Is taxed at the zero tax rate,
and the remainder Is taxed at the rate(s) applicable to the remainder beneficiary(les). If you choose to make thB election, you mUBt
attach Schedule 0 to a tlmely-med tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or
similar arrangement between the surviving spouse and the remainder beneficiary(les).
I,
, '
._~( I
~' .
, ,~)iJY;)-iL J '67-
Q.;Y~~lM-- 1'7ft'<--
, ~)..l. C( 1-' '71 (..
,/J..J-tAu ,(J<j.J! /lti;U.L
j2!l.:- (J I () I -=-
~ :J5 A Q'1 it-{ :L':77 0
~o,...jv_~
o.c.e~'
1!-.: I~VIS'
/: Jdllf/
/P 9--01
!,l
tiLVyl
,4,liutL<l JJ dJlt~.J l1. f< ..l d~(Y .
,6.(!?Vl',)J /?t14l Jt'<-"" 'I.<-r '
i
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, . I(t"::~~)...~~
, .. .. _.. "'I .~- ':-"
o ~ J('~~:~'!J/ "
L:..)M3e:.(2.-LAu~ C!ulyrY Q,.. +1(,)<5 E
._,.-.,' __~, ~.,.o...
;....,'.....--..
(~ Sfm(.,QiVtmct ~..e.
~.sb~ C1...9513 ~
..,-' '....
~.......'...
C~c.\f le:
~.
\1015
'I. "~,1'1.';1l/'t\'lIl'lll'lll
1".111".111",...11"11.1,1.,1.1,,1',1..1,1,,.1,\111,1,"'.11
..-
/ ,) - ;;(Ob "7
IUREAU OF INDIVIDUAL TAMES
IHtlUlTAHCE TAX DIVISION
DEPT. 2'0601
HAMRISBURO, PA 11121*0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAM
APPRAISEHEHT, ALLOWANCE OR DISAlLDWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAM
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-12-98
GILL
08-09-97
21 97-0796
CUMBERLAND
101
MARION GILL
1320 ZIMMERMAN RD
CARLISLE P.A
17013
L
AMount R...itt.d
/1
*
..HUl II ", Ift.HI
HELEN
J
HAKE CHECK PAYABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, FA 17013
CUT ALONG TH!.S LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS .....
R"EV -- iS4i- Elf - AFP-iii9---97rilof iCE --OF- i"tiHEiiii iiiic nAx -jiPPRAI SEHEilT~--Ai:. i"OWAN-C E - iili - -- - - - - - - - - - - - - -.
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GILL HELEN J FILE NO. 21 97-0796 ACN 101 DATE 01-12-98
If .n ......m.nt w.. i..u.d pr.viou.ly, lin.. 14, 15 .nd/or 16, 17 .nd 18 will
r.fl.ct figur.. th.t includ. the tot.l of ~ r.turn. .......d to d.t..
ASSESSMENT OF TAXI
15. AMount 01 Uno 14 ot Spou.ol roto 115 I
16. Allount of Lin. 14 ta)(abl. at Lin..lICI... A rat. C16J
17, AMount 01 Llno 14 to.oblo ot Collotorol/Clo.. I roto (17)
1a. PrincipII Tlx DUI
TAX CREDITS:
PAV"ENT
DATE
TAM RETURN NAS. (X, ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Ro.l E.toto (Sohodulo A)
2. Stocke and Bonda (Schedull 8)
3. Clos.ly Held stock/Partnership lnt.rl.t (Schedull C)
4. Mortgag../Not.. Receivable (Schedull OJ
S. C.lh/8.n~ Deposits/Hilc, Parlonll ProPlrty (Schedull E)
6. Jointly Owned P~ope~ty (Seh.dul. FI
7. T~.".fe~. (Schedule G)
8. Total A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Fun.~al Exp.n.../Ad.. Costs/Kile. Exp.ns.s ($ch.dule HI
10. Dobt./Hortgogo Llobllltlo./llon. (Sohodulo 1)
11. Totol Doduotlon.
12. N.t Value of Tax Return
13. Charitable/Govern.ent.l Beque.ts) Non-elected 9115 Trust.
14. Nat Value of E.t.te Subject to Tax
NOTE:
RECEIPT
NUHDER
DISCOUNT (+l
INTERESTIPEN PAID (-)
) CHANGED
(1'
(2'
(3)
(4)
(5'
(0)
(7l
.00
.00
.00
.00
1.690.00
.00
.00
(8)
NOTE I To insure prop.r
credit to you,' account,
aub.it the uppe~ portion
of this for. with your
tax p.~llant.
1,690,00
1.7ltQ ~n
6,079.50-
.00
6.079,50-
.00
,00
.00
.00
,00
--_._,.-~,- ---~..-.-.._----
,00
,00
,00
. IP PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN II, NO PAVNENI 11"tuIRtO.
IF TOTAL DUE IS REFLECTED AS A'''CIIDIT'' ICRI, VOO"n II DUe
A REFUND. SEE REVEISE SIDE Of lIlU lOR" lOR INITRllfIlDNI"
(9)
liD'
7,769,50
.00
(Ill
(12)
(13)
(14)
(Schedule J)
.00 M ,00.
.00 M ,06.
.00 M .15.
1181
A"OUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DU!
- .,---
INTEREST AND PEN.
___...~...__.._._T_~
TOTAL DUE
..
RE.SERYATIONl Ett.,.. of cIeoldlnh dYing on 01' before Dlu,b,r tl, 1982 n If IIny future Int.r.st In 'hi ..tat. II transferrld
In po.....lon or t"Jolt.,nt to Cl,," B (collet.raU blneflelar it.. of thl dleldlnt alhr the IMPlraUon of any alt.t. '01'
11'. or for YI.t., thl Co..onw..lth hlt,by IMpr..lly rll.rv.. thl tight to appral.. and a..... tran.f.r Inheritance TaMI.
ftt thl lawful Cl... . (OOl1ltl,'.1) tit. on '"'I luch future Int.rut.
PURPOSE Of
HOTlCEl
PAV"ENT I
REFUND (CR II
OBJECTlONSl
ADHIN
ISlA"lIVE
COftAfCllOHSI
DtSCOUHT I
PENALlY I
INTEREST I
To fuUtU thl r.qulr....nt. of b(lUo" 2140 of the 1"tMrltancl anti E,tlh 18)( Act, Ac:t 21 of 1995. (n P.S,
Slct Ion 9140).
Oltt'lClh thl top portion of this 1'40\101 and ,ub.it with your pay..."t to the R.ghhr of Wills prlnhd on thl rlYlrs. dde.
uHakl check or .on.y order PllYabh tal REGISTER OF MILLS, AGENT
A refund of . ta~ credit, which wa. not requelted on tha T.~ Raturn, .ay ba rlqualtad by oOIPletlng an "Application
for R.fund of Pennsylvania Inh.rltanc. and Eltate Tax" <nEY.1313). Applloatlonl ar. avallabl. at the Offlca
of the Rlglltar of Willi, any of thl 23 Ravanue Dlltrict Offices, or by oalllng the IPaci.1 l4-h6ur
Inlwarlng I.rvlol nu.berl for for.e ord.rlngl tn Pennl~lv.nla 1-800-]6l-l0S0, outlide Pennlylvanla and
within 10c.l H.rrlsburg ar.. or/) 787-8094, TOOl (717) 772-l252 (Hurinll Iap.lnd Only).
Any p.tty In Jnt.r.st not ..tl.fi.d with the .ppr.I....nt, .llow.noe or dl.allowanc. of deduction., or a......-ot
of tax (Inoludlng discount or Int.r..t) a. .hown on thh HoUc. lIU.t obJ.ot ..!thin .iKh (60) d.y. of r.celpt of
thb NoUce bYI
--wrltt.n protl.t to tha PA Dapart.ent of Rav.nua, Board of Appaal., Dapt. 281021, Harrllburg, PA
.-.I.ctlon to hay. the .att.r deteralnad at audit of the account of tha par.onal rapr..entatlvl,
--appeal to the Orphan.' Court.
17128-1021,
OR
OR
Factual arror. dl.cov.rad on thi. .....s.ent Ihould be addr....d In writing tOI PA neparta.nt of R.vlnUl,
Bur.au of Indlyldual Ta)l", AnNI Polt A"'llu.ant R.ylaw Unit, Dapt. 280601, Uarritburg, PA 11128-0601
Phone (717) 787-6505. S.e p.g. 5 of the booklat "In.truotlon. for Inh.rltanc. Ta)l R.turn for a R..ld.nt
DIG.d.nt" (REY'1501) for .n e~planatlon of .d.lni.tratJy.ly correct.bl. .rror..
If ~y tax dul I. paid within thr.. (]) oal.ndar aonth. aft.r the deced.nt.. d.ath, a five perc.nt (5~) dl.counto'
the tax p.ld It al1o\ll.d.
The 1S~ tax .....b non-p.rtlclpatlon pen.lty It COlIPutad on the tot.l of the tax and Int.r.st .......d, and not
paid bafore Jlnulry II, 1'96, the first d.y after the .nd of the ta)l IItrlI.ty p.riod. Thh non-partlclpaUon
p.n.lty I. app.alabl. In the .... ..nn.r and In the the .a.e tl.. p.rlod a. you would IPp..1 the tax and lnt.r..t
thlt hal be.n .......d .. lndlc.tad on thli notl~e.
tnt.r..t It charga,d b.,lnnlng with first day of dellnqullncy, or nln. (9) .onth. and one (1) day fro. the datI o.
death, to the d.t. of p'Yllnt. T.xe. whloh b.e... delinquent b.fore January I, 1982 be.r Int.r..t at the rlta of
.IM (6Xl' parclnt per annul oalculat.d at . dally rat. of .000164. All t.xe. which b.ce.. dellnqu.nt on and a,te,.
January I, 1982 will b..r Int.re.t at . rate which will very fro. cal.ndar YAar to oalendar year with that rat.
announced by the PA Dapart..nt of R.vlnue, The applicable lnt.r..t rate~ for 1'8l through 199. arll
'!!!! tnt.r..t Rate OaIlY'Int.re.t factor :!!.!! !!l!!rllt Rat. !!!!!y Intere.t Factor
1912 20il .000548 1987 ,~ .000Z47
I'IS 16i .000411 1988-1991 lli .000301
1'" lli .Oanal 1992 ,~ .000l,.7
UIS nil .oonS6 1993-1994 7~ .00019l
198' 10:'. .000ll4 1995-1998 ,~ .000147
--Int.r..t it calculat.d II follow'l
INTE~EST . BALANCE OF TAK UNPAIO K NUNBER OF DAYS DELINqUENT K DAILY INTEREST FACTOR
--Any Notlo. 1"Uld aft.r the t.x baec.e. delinquent will raflect an Intar..t oaloul.t1on to fifteen CIS) dlY'
beyond thl d.t. of the ........nt. If P.vant Ie .eda aft.r the Int.r..t capuhtlon data shown on the
NoUc., Mdltlonlll Inte,...t lIU.t btt oaloulated,
RD
PA 17013
I
01-20-98
GILL
08-09-97
21 97-0796
CUMBERLAND
101
AMount R.~i'li~:~"~~_~..1
PAYABLE AND REMIT PAYMENT
(
*
II'HUPUI" UH'I
HELEN J
/5-- -,lO.:r'7
BUREAU OF INDIVIDUAL TAMES
INHERlfANCE TAX DIVISION
DEP'. ZlII'Ol
HARMIIIUAO, p~ 1112'-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
MARION GILL .
1320 ZIMMERMAN
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
MAKE CHECK
TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE I To in lure proper credit to your Iccount, subMit the upper portion of th1. for. with your tlM p.WMent;
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ..
ifili:U,iWiiC,uip--nfFi7r-----.iii;-iNifERiYA'NCI"TAif-si'A"TEME-NT-'iI"-A'ifcouiiT - -..-.. -- - -- m_ ---- - - - - - - --
ESTATE OF GILL HELEN J FILE NO.21 97-0796 ACN 101 OAT! 01-20-98
TIltS STATENENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATE. SI<<IlIH BHOlI
IS A SUNN^RV OF THE PRINCIPAL TAM DUE, APPLICATION OF ALL PAVNENTS, THE CURRENT BALANCE, AND, If APPUCABLE,
A PROJECT EO INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 01-05-98
PRINCIPAL TAX DUE,
,0lL
PAVMENTS (TAX CREDITS),
PAYMENT
DATE
12-26-97
RECEIPT
NUMBER
AA242603
DISCOUNT (+)
INTEREST/PEN PAID (-)
,00
AMOUNT PAID
82.30
TOTAL TAX CRIDIT
82,30
B2.30CR
BALANCI OF TAX DUI
INTtRIIT AND PIN.
,00
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS lESS THAN .1.
ND PAVNENT IS REqUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR).
YOU HAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FDR INSTRUCTIONS,
TOTAL DUI
B2,30CR
I.t) -. ,Ie"; - -;
IlII.UII Qf; n~D'.lVWU"" TAMES
UIJiUU'NCl UK (t'(\H:J111a1
.!tln, 3"11\
\4MI(~:jMdi, lilt UUIHJM"
COMMONWEALTH OF ~IIiNNSYLVANIA
DEPARTMENT O~ REVENUE
c....
*
l<<I'l'lCl: OF INlF.A.D:TANCE TAM
APPRAIRlII1fr. ALLDIIl~li:E OR OISALLOMANCE
OF DSO~CIID".. AND i$SESSNENT OF TAX ON
J<llM'Tt.Y HELD ... TRUST ASSETS
tfV.IUIU."m.tII
GREGORY G GILL
160 SPRUCE MONT PL
SAN JOSE CA 95139
DATE 02-24-90
ESTATE OF QIlI. HELEN J
DATE OF DEATH 08, 09-97
FILE NUMBER 21 97-0796
COUNTY CUMBERLAND
SSN/DC 204-01-6965
ACN 97142570
I ~:~..ount R..ltt.4..~
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 ~
itiV: i!'(.i -iie -AfoP - ('03:97"1" - -- - - ---.-- ..___n__._ - -.. - -"- - ---- ----- - - - -- - - - - - - --- --- - - -- -. - -- n - - - -- _u__. -- - --
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-24-98
ESTATE OF GILL
HELEN
J DATE OF DEATH 08-09-97
COUNTY CUMBERLAND
FILE NO. 21 97-0796
TAX RETURN WAS,
S.S/D.C. NO. 204-01-6965
(X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
97142570
FINANCIAL INSTITUTION, FIRST NATIONAL TRUST lANK
ACCOUNT NO.
04-28714-2-60
TYPE OF ACCOUNT, () SAVINGS ( ) CHECKING ( ) TRUST (Xl TIME CERTIFICATE
DATE ESTABLISHED 01-14-85
Account hlanc.
Percent Texeb1e X
Amount Subject to Tax
Debta and Deductions
Taxable Amount
Tax Rate .ll..-._.
Tax Due
2, ./43.39
0.500
1,371.70
.00
1.371.70
...:J!!..
8~
NOTE, TO INSURE PROPER CREDIT TO
YOUR ACCOUNT. SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH VOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO.
"REGISTER OF WILLS. AGENT."
TAX CREDITS:
PAYMENT
DATE
12-26-97
RECEIPT
NUMBER
AA242603
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
AMOUNT PAID
82.30
TOTAL TAX CREDIT
IALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. If ~.uo AFTER TIlIS DATe, SEE REVERSE FOR CALCUl.ATIOH OF ADDITIONAL INTIR!S1. .
( If TOTAL DUE. /5 \.ES.S THAN n. NO PAVNENT IS RlClUIRED.
If TOTAL DU. IS REFLECTED AS A "CREDIT" I tli), YOU I1AV BE DUE A REFUND.
. SEE REVERSE SIDE Of TNIS FORN FOR INSTRUCTIeNS. )
82.30
.00
.00
.00
f......
~..
.,
;~')
(c,1
1-'-"1
V\
.I! :J
00
PUIlPOS~ Of
IIOTlCI!.
To fulfill thai nqulre..nh of SeoUolI 2140 of the lnharltanCle 8nd Elt.te Tax Aot, Aot 21 of 1"5. (12 P.9.
SlOtion 91"'0).
PAM"T I
o.taoh the top porHon of this HoUoa and .ub.it ",ith your PI".ent to tM RIghter of WIU. printed on tM
revar.e .teM.
-- Make oheok or lonay ordar payable tOI REGISTER Of WILLS, AGENT.
REFUND (eln I
A refund ol I t.x credit, which "'.. not r.que.ted on t~ tlX raturn, ..y ba raqua.tad by co.,l.tlng an ftAppllClation
for Aefund of P.nn.ylvnnla Inh.rltan~. and E,tata T.xft (REY-lSIS), Appllc"tlon. ara avallabla.t the Offlca of
thl Regl.t.r of Will., .ny of the 23 Ravanue DI.trlQt Offlca, or by calling tha .pacl.1 Z4whour an.w.rlnl .arvlce
~ar. for for.. orderlngl In Pann.ylv~la l-100w562-2050, out.ld. Penn.ylvanla and wltnln lac.l
Hlrl'ltburll ar.a (111) 181-11094, TOb. (111) 112-2252 (Haarlng IllPalrad Only),
OeJECTIONSI Any party In Intar..t not .Itl.flad with the BPpr.I....nt, allowanca or dl.allowanca of deduction. or ........nt
of t.1C (Inohldlng dhcol.l'lt or Int.r..t) a. .hown on thlt ~Uca .ay objlet ",I~hin .hcty (60) day. of ".o.lpt of
thh HoUoa bYl
uwrlttanprntatt to thl PA Depart..,t of Ravanutl, loard [If App..It, Oapt. 211021, Harrisburg, PA l1UlI-I0Z1, OR
--alactlne to hava the aettar detaralned at the audit of thai account of the par.on.1 rlpr...ntaUva, OR
.-app.Il to the Orphan.' Court
ADMtN-
ISTRATlY>
CORRECTIONSl
f~tual .rror. di.covered on thl. ........nt .hould b. eddr....d in writing tal PA D.part.lnt of Ravenue,
Bur.au of Indlvidu.l T.x.., AlTNl Po.t A......ant Ravl.", unit, DEPT. Z10601, Harrl.burg, PA 17121-0601
Phone (711) 711~650S. S.a page 5 of the bookl.t "In.truotion. for Inherlt.nc. Tax Rlturn for a Ra.Jdent
Dacedentft (REY-1501) for en 'MPlenatlon of adaJnl.tretlv.ly corractabll arror..
Dl~COtIfT I
If any taM dUe It p.ld within three (J) cllland.r aonth. aUar the dec.dan'" death, . flv. parcent (Sin
discount of tha tax paid It allowed,
PENALTVl
The 15iC tax NM.ty non-p.rtlclpatlon p.nalh It eOllPUt.... on the tntal of the taM attd Inter.tt .,,,"ad, wnd not
paid befora January II, 19'6, the flr.t d.y aftar the and of the tax .-na.ty parlod. Thl. non-p.rtlclpatlon
,"",eUy It .....Iabl. In the .... .amar and In the the t8M tI.. p.rlod a. you would app.al the tu Ind Int.r..t
that h.. baa" .......d a. IndlC11tad on thlt noUCle.
tNT~Rl!ST .
Int.r..t It ch.rpd bat'nnlnt !Illth flr.t d.y of d.UnquanclY, or nlntl (9) aonth. and OM (1) day
frOll the data of de.th, to tha dllte of plIYllant. T.x.' which beeau d.lInquent b.for. January 1, 1'12
ba.r Int.r..t .t the r.t. of .Ix (6X) parcent r.r .nnus calculatad at II d.lly rlta of ,000164.
All taxa. which b.c... d.llnquent ~n or .ft.r Janu.ry I, 191Z will b.ar 'ntara.t at I rata ",hlch will vary fru.
oal.ndar y..,' to ClIl.ndar nar ",Uh that rata announc.d by the PA Oapart.ant of Rav.nue, The appllc8bl.
Intar..t rat.. for l'IZ through 19911 aral
V.ar Int.ratt Rat. Ually Intar..t FaCltor Vaar Intlratt Rat. Dally Inhratt factor
1..2 ZOX .000541 1'17 O' .000247
IOU 16% ,00001 19'.-1991 11. .00UOl
19." It:( .00UOl 19.2 9X .000241
1915 13;( .OOOU' 199'-1994 n .0001.2
10" 10iC .00021" 1995-199' O' .0002"7
nlntal"..t 11 calGulat.., a. follOtf'1
INTEREST . IALANCe OF TAX UNPAID X NUHIER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
"Any HoUG. I..~ .ft.r thai talC baco... delinquent will r.U.ct an 'nt.r..t calculation to flU.." US) day.
blyond the d.t. of the ........nt, If p.Y.ln, i. .ada aft.r thl Intar..t cDIIPUtatlon data .hown on the
Hotlo., additional Int.r..t IN,t bt calculatad.
po
~_, il-
I
"
"
. ) ~
','
PAYMENT 1
o.tloh 'hi top port ton of thi, Hotlol an~ ,yb.lt with your p.v.tnt .ad, payabla to thl nail and '~4~~"
prlnt.d on thl r.var., .Ida.
If RESIDENT DECEDENT lllake chick or ..onlY ord.r payabh tOI REGISTER OF WILLS, AGENT,
If NON~RESIOfNT Of.CEDENT llIakl Chick or ..onay ordar pllyabl, tOI COHMONWEAL TH OF PEN,NSVlVANlA',
\.'
REFUND ICR)1 A r.f~,d of . taw orldit, which wa. not raquastad on thl Tax R,turn, ..y b, raqUI.tld by cOIllPletlng an
"Applloatlon for A.fund of Plnnlylvant, Inheritanc. end E.ta'. Taw" (REV-Ill]>, Applloatlon, ar. IVltllbl, at
thl OffiCI of thl Rlgl,tar of Willi, any of thl Zl Rlvlnul Oll'rlct OffiCI' or frOIll thl nIPart..lnt', Z~~hour
.nlwarlng ..rvlel nyabar. for 'or.. orderlngl In Pennlylvania 1-800-362-2050. outlld, Pennlylvanla
and within looal Harrlsburu ~r,a (7171 787-8094, TDD. (117) 772-2252 (H~8rlng I~alr.d only).
REPLY TOI QU.ltlon. r'Ulrdlng .rrorl contaln.d on thl. notlo. .hould b. addr....d tal PA D.part".nt of'Rav.nu.. Bur.au
of IndlvidulIl YolC'" AnNI Po.t h......nt Review Unit. O.pt. Z8~601. Harrisburg, PA 171Z'-0601. phon.
(717) 187-6505.
DISCOUNT I
If IIny talC due I. paid within thr.. (3) oal.ndar lonthl aft.r the dlc.dlnt'. death. a flv. p.roent (5%) discount
of the talC p.ld i. allow.d.
PENAL TY I
Th. 15% ta~ IlIne.ty non-p.rtlclpatlon pen.lty i. co.pu~.d on the total of the tax and Int.r..t .......d, anq not
p.ld bafora January 18. 1996, tha flrot day aftar the end of tha talC aana.ty parlOd.
INTEREST I
Int.r..t I. ch.rg.d baglnnlng with flr.t day of delinquency, or nJna (9) .onth. and ona (1) day fro. thl data of
daath, to the data of pay.ant. Ta~a. which b.e..a d.lJnquant before January I, 1982 baar Intara.t at the rat. of
.I~ (6%) pareant par annul calculatld at a dally rata of .000164. All ta~.1 which baealla dallnquant on and .ftar
January 1. 1982 will b.ar Int.ra.t at a rat. which will vary frol cal.ndar y.ar to eal.ndar yaar with that r.ta
announcld by the PA nepart.lnt of Revanua. Th. .ppllcabl. lntere.t rate. for 1982 through 1998 ara:
Year
Int.r..t Rata nallY Int.r'lt Factor
Vear
Interut R.ta
nally Int.ra.t Factor
19.2 20% .000548 1987 9% ,000247
19U 160% .000438 1988-1991 11% ,000301
1984 11% ,000301 .." 9% .000247
19.5 13;: .000356 1993-1994 1% ,000192
1986 10% .000274 1')95-199. " .000247
--Inter..t 11 calculat.d II folloWl1
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NoUc. ".uad .ftar thl talC baco... deUnquant will reft.Clt an Int,r." Claleul.tlor'! to fift.." (15) day,
beyond the data of tha ........nt, If pay.ant I. Made after tha 1ntare.t cOMputation data .ho~n on the
Hotlcl, .ddltlon.l intara.t IIU.t ba c.lcul.ted.