HomeMy WebLinkAbout97-00841
I-ETlTION 1i00t 1-IWltATE IIl1d (mAN'!' (W I,ET'!'EftS
a/-UIQ7- Dg4/
I\:llalf' flf __ Roher t: E. III IItli IW
a/,It! /("011''' a,1
No,
To:
l{e~I~IN of WIII~ for Ihe
.."...._ _ ... ..... ._. . , /J"fCa,lf'd, ('ollllty of.GumuJ.u:land. .. 111 Ihe
.~ocl(l/ S,'ell/'II)' No, . . 211-22 -63 0 2 ComlllollweAlth of Pellll~ylvAIIIA
The pelllloll of Ihe III1,h'I~lgl1<'d ,,'speell'nlly leple"elll' Ihlll:
Yom pellllollel(s). who I~/i"e IR yelll~ of 'w. or old"11111 Ihe ,'xee\lIgUl" .._______II~,~ed
IlIlhe last 11'11101' the ahove dee",lelll, dilled. Nuvl'mber_____.._.,. ,_.____, 19__._
nnd codlcll(s) dilled. nOnG________ ,.,_._.___...._'-__....._..___m__
hlllle IrleYllllj ('ht'mmlnllt'{'~, {',r,. r(,1Il111dflll'lIl, denlh of (,.Il('('IIIIII, cle.)
IJecel1del11 WIlS domiciled III delllh 111 Cwnhcrlllnll. ..._ ... C()unly, Pellnsylvanla, with
ILilL.... Insl fllllllly or prllldplllle~ldellee III _ I 1\om1,) c kPri'lQ. l1c.c.!11111lc s burl: ,
_Up.p.qr Allen '1'1'111., CUI:\bm:land Co.,..__...._..._
(Il~l ~IrCl'I, lIumher and ll1undplllllY)
Deeel1delll, Ihell.., 67... yellls of IIge, died ... _. Oc t.uhc... .111.______'1> 19._97.._._.,
III.........Jlo.lY...SpidtJh!_s_nt tI11._C:\LmQ<q:Lllnd ..Co.. ._ . CII.mp. .Iln] L_fl__...__.."
ElKcepl as follow~, deeeltelll did lIolmllrry, WIIS lIot dlvoleed IIl1d did lIot hIlV(, II child born 01' IIdollled
aftet exeelllloll of Ihe wll}offeled fOllllohale: II'IIS lIollhe vlcllm of II klltlllg nnd 11'11.' lIever adjUdicated
IlIeompelellt: ........ .n.H___muu .... ----..___________................___
Deeendelll nl dealh owned properly with e,llmllled 1'1I111e~ II~ follows:
(If domiciled Inl'a,) All per~onlll properlY $....9.Q.0.....0iE).._JlrL.__
(If nol domiciled In Pn.) Per~onnl properly 10 Penn~yll'lInln $ ____....... ....m_......____.
(If 1101 domiciled In I'n.) Per~onlll properlY In ('ouury $ ..__.__._._____.___.____.
Value of real eslllle In I'cnnsyll'nnln $ ...JJlil.JlQ-'L..Q!L_
situated as follows: _.1_H.emlucl,_ Driv~) ...Unucr_Alkn.:rWl~_...-.....-.---~--------4
______________Cumb.e.rlruuLC ll.. .He.{~hanicg hur!h--P-A.--..-......---..-------.
WIlEREFORE, pelltloner(.,) l'cspeclfully rrc~le,'I(s) Ihe prohate of Ihe la~t 11'111 nnd e()dlcll(~)
presenled herewllh and the granl of lellers.... t.. fl tllmel1_~[lt'Y..___........._... ....__m___.__
Iheron,
(1t'S/ulllclllnry: n(ll11lnl~lrllll(l11 C,I.II,; AdminlstrAllon d.h.ll,c,UI.)
L
S.
11
i~
Iii
ifP' ~
4~ 'f:t'-4fr--/ E.u6..___:..c&<~.._
l,vi1HIlI:\ II. Bistline
::nIJLilii:ciQY:::D:av_e.___====
_.3 utll1llL'X-t.on...---SC--2.9..l4.8._--
--------_.__.._-----~.
u_. _..._..... ......_ .... ...-...._._.._...._______......_..m...._...___ ._,
OATH (W IJERSONAL IUWlmSENTATIVE
COMMONWlcAI,TII (WI'ICNNSVLV ANIA } HS
COUNT\' OF CIlHBICRLAND .
----..----_. _.~_..__...-
The petltlouer(s) IIhove.nnmed swenr(s) or Ilfflrm(s) Ihllllhe ~llIlemenl~ Inlhe foregolllg petlllon are
Irue IIl1d eorreellolhe he~1 of the knowledge lIud hellef of pelltloner(~) alld Ihat II~ personal te"resel1.
latlve(~) of Ihe IIhove decedcllt petllloller(~) will well and truly adrnlnl~:er the estllle aemtdlng to lAW,
:l&! ' "J 7'ef:.'-
Sworn to m IIfnrlned Ilnd ~lIhscrlhed4' ?('?.,(4.~P.._.M~A:~~_::.~~____.. ~
before me Ihl~ ____20tl1_______ dny of ._lUJ.LiHm._llL..Bh.tli~._....._..___ '
"'h.Q~.'!'IO!l!jjL-.. ..7' ,-m}!'!/) l\r91 .. _____n.__O__________o.....__.___n I
~~~irc!t;~LL~!&Lv I. LIf-~-,1J/. _0' ._m_________.O _m_m______m_ ~
W I r~l.IIrl _...__.._.__.. ____.... ..0 "-'
IS ;;0<.;:, - 'f
LAST WILL AND TESTAMENT
DE IT REMEMBERED THAT
I, ROIlER'r E. BISTLINE, a resident of cumberland County,
Pennsylvllnia, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my LAST WILL
and TESTAMENT, hereby revoking any and all Wills and codicils
previously made by me.
I
I direct that all my just debts and funeral expenses shall be
paid from my residuary estate as soon as practicable after my
decease.
II
I direct that all taxes that may be assessed in consequence of
my death, of what.ever nature and by whatever jurisdiction imposed,
shall be paid from my residuary estate as a part of the expense of
the administration of my estate.
III
I give and bequeath my Touche 486 computer, ViewSonic 5E
monitor, pansonic KX-P4410 laser printer, DR DOS 6.0 software, and
Smart software to my sister, AUDREY ANN CORSO, per stirpes.
IV
I give and bequeath my compaq 286 computer, Bernouli Box II,
IDS dot matrix printer, my rifles, shotguns, pistols, and bow to my
brother, WILLIAM B. BISTLINE.
V
I give and bequeath my golfing equipment and videos to my
brother, WI LI,IAM, my nephew, STEVEN BISTLINE, and my nephew,
GREGORY CORSO, in equal shares, per capita.
VI
I give, devise and bequeath all the rest, residue and
remainder of my property, whether real or personal, wherever
situate, including any property over which I may have a power of
appointment to my brother, WILI,IAM B. BISTLINE, and my sister,
AUDREY ANN CORSO, in equal shares, per stirpes.
III
Ie:! ,) ',), ' I
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
"i.:.I'li'I'I\,tilf
N"Vltool~.t,~11 ~~>l
C()f,4M<1HW1fE:YIVAIHA
OCPAIIlMHH I>> nf.VI'NtIi
1>>1'1 2~~~'
IATI' '171 I
tltCEOENI' NAJA[ IIM"rlJ~S',ANllMIl)[It.I'ltlIll~IIIl" .b1~ibb;~~I~".I/l"'I(lh
FlE NUMIlEN
2 I 9 7 r) 8
/, 1
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w
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o
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o
n I S T 1. [ N I~ R () 1\ E R T g
SOCINsrCIJHITVtltf.lRER - OAfEOl'llI:,ijli
2 1 1 " 2 2- 6 :I 0 2 I 01 1 /,/1 ') 'l 7
liAtEOflllR1H
o :l/:!
-I
9/1930
THIS RETUNN MUST BE fUD IN DlIPI.~ATE WlTN THE .
REGISTER OF WilLS
TAm leAl\{ EI iiiiiiViViNO SII()lJE['S NAA4[ tlASnmsf ANn MIOOl f ItlIIIAlj"--.sociATSRiiiffiv-miifiEll
r.J 2. SlIppl.m.nlalll6tllm [] J R.m.lnd" Reluln Id" ~ ........ .'WIlI
Ll 4. FIlIi".lnl...'1 Complomlsa I". ald....... 12"'"1 IXI 5. f.d."IEstale T.. Rel"m Required
[I 7. Decodon' M.lntalnod . living Tlu,II"'" '"" .'10'" L 6 Tol.1 Nllmber 01 Sele Doposll Bo.os
1]\0. SpotlS'l POVOI~ Cr.dllld.......~~..n 12MI "'" "'''1 0 11. Elecl~n 10 ta. undor Sec. 9113IA)!""'''MI
OORReSp DeNOe AND cONFIDeNTIAL TAK INFORMATION SHOULD Be OIRI!CTI!D TO: -
COf.lf'lfIF. MAIliNG MlORfSS
54 East Main Street
l1eehanicsbuq\, PA 170,')5
[j 1. Ongln,l Rolum
[J 411mll,d Esl"o
KI 6, Dacedonl Dlod To,I.I.,,,,,,, ,"". w.,
o 9, 1I11g11lon Proceed, Received
THIS SECTION MUST Be COMPLETeD, A
""'" -
Murrel R. Waltera, Ill, Esq.
fIRMNAAlfI"~jiMc~-
lELE?~NWaig97 _ 4650
1. Raal E,lllalScliadulo A)
(1) 1.'lf".-IIolI}:,!-,I!t!'r
, 1 5 0 ,0 0 0 .0 0
12) , 3 9 0 , 4 9 5 .0 0
(3) 0
(4) 0
(5) 1 , 1 7 1 ,8 4 4 .0 0
(6) 0
111 0
16) 1 , 7 1 2 , 3 3 9 .0 0
z
o
~
~
~
K!
2, Slocka and Bond, (Schadule B)
3, CIoSB~ Held Corpo,,"on,Partnernhlp er Sole.Proprlolorshlp
4. Mortgage' & Nole' RacelvablelSchadule D)
5 Cash, B.nk Depo,lta & Ml,cellaneou, Parnonal Properly
(Salodule E)
6. Jolnlly OWnad PIOporly (Schedula FI
7. Inlor,Vlvo, Tren,I". & Mlscellaneou, Non,Probale Prop'rIy
(Scl1cdule G or l)
6, Total Gro.. AIII'sllolall.lne, 1-7)
9, Fun"al E.ponSB' & Admlnl,l"tlva Costs ISchedulo H) 19)
79,299.00
3075.00
(11)
8 2 3 7 4 .0 0
10, D'bts 01 DeMdonl, Mortgagallebllllle'. & lien. (Schodu~ I) 110)
11 , Total Glducllons (Iolallule, 9 & 10)
12. NelVllue 01 Estllllllne B mlnu,lInal1)
13. Ch'ritable and Governmenlal Oequo,lsISec 9113 Tru,ts 101 whloli an aloa~n 10 tax has nol bean
madalSchadu~ J)
(12)
113)
1 6 2 9 9 6 5 .0 ()
()
~
J:;
~~
8
T4, Nil Vllul Subjecttohx (lIno 12 mlnu' Una 13)
15, Amounl 01 line 14 taxable O.
II ilia 'pou,"1 lax "Ia , , X ,0
See In,lruOllon, on leve,.. .ldaler 'pplk:eble porcentaga
16, Amounl 01 line 141mble
116%,,'e O. X ,06
17, Amollnl 01 line 14 taxable 1. ,6 2 9 ,9 6 5 ,0 0
'115% rlla X ,15
1\4) 1 6 2 9 ,9 6 5 . 0 0
(15)
16, TSK Due
(16)
(17)
116)
2 4 4 4 9 4 .0 0
19,
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
u;;;;;;n~rtiHY, I decl1i6Ih81I hIVe eMtfTVned ~lls return, Includlog eceomp8flylng set\edules Ifld II81eroonlS, IIld to the besl 01 my ~nowIedge IOd bellel, Ills true, COl'~I.-.d compIete_ OecIMItion of pl'epnI otItf
~In flIllIflOllll'AOl'MIIIllllve II based on aillnlol'lnlllon 01 whICh Dfltllfll h.. lilY kOONIedae
SIGNATURE OF PERSON RESPONSIBLE F<)JHllING RETURN ADDRESS 7/,31 I1cCov nri ve
4 '0 ~.' . ,.' '> William B. lli,stUne Summerton, se 291/,8
SIG J ,E OfP.:eprr.o~~~ HAN REPRESENTATIVE, ADDRES~. . ( ,
/ ...LI..1t.-1 Murre1 R. Wdlters, III, LHq.
. --t; , ----r;7,lCMnTi1 St. -;--Me'chnnicsilun\, PA 17055
DATE
j lI' C( 1'( 1'1'(4'
DATE '
JI/~i 1{1(/tfJ
J~~ced!!!~~ ~_C()lTlphJtf) "dd r088:
lllRHIAllDllttiS
_,o_~~__ ,___ __ m'._n_,.._~._a~'u_"..-..-__~._'___."_~~
_._~...__~__.____ w'_"'_"'_~'
'm._~_n____~"'~~~__"""'_"'~__~_"""""'_"_~~._'
1 Ilemloek Ilrlvf'
c"{M~I1(\n tell I~L;;:~~~==~:=:==~:~~--~----] 81m
1'^~l7()55
Tax Payments and Credits:
1, T ax Due (Page 1 Line HlI
2, Credlls/Paymenls
A, Spousal Povorty Crodll ,.,._____.__.
e, Pllor Paymenls
C,Olscounl
(\I 2/,/" /,9/,. 00
Tolal Crodlts (A' B. C) 12)
3, InleresUPenally If applicable
D,lnleresl
E, Penally
T olallnterosUPonally 1 D t E ) (31
4, If line 21s grealer Ihan line 1 t line 3, enler Ihe dllference. This Is Ihe OVERPA VMBNT,
Chick box on PI~ll L1nl t8 to rlqullt I "fund (41
6, If line 1 t line 31s grealer Ihan line 2, enler Iho dllference, This Is Ihe TAX DUE. (6) 2/'/1 . 494 . 00
A, Enler Ihe Inleresl on Ihe lax Que, (MI
B, Enler Ihe lolal 01 Line 5 t M, This I, Ihe BALANCE DUE. 16B) 2/,/,. 494 . 00
Make Check Payable to: REGISTER OF WILLS, AGENT
_. 1 -
PLEASE ANSWER THE FOLLOWING QUESTIONS
BV PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Old decBdent meke a trBnsfer and: Yes No
a, retain Ihe USB or Income of Ihe properly transferred; ,,"""'''' """""""""",,,,,,,,,.,,,,, """,,,,,,0 [1
b, retain the rlghl to deBlgnate who shall use the property transferredpr Ite Income; "",,,,,,,,,,,, 0 [3
c, relaln B reversionary Inlerest; or"""""""""""""""""""",,,,,,,,,,,,,"""'''''''''''''''''''''''''''''''''' 0 [3
d, receive the promise for life of either payments, benefits or care? """""""",,,,,,.,,,,,,,,,,,,,,,,,, 0 [3
2. If dealh occurred on or before DecBmber 12, 1982, did decedent within two years
preceding death transfer properly without receiving adequate conslderallon? If dealh occurred
Bfter December 12, 1982, did decedent tranafer property within one year of dealh without
receiving adequate conslderallon? ,,"'''''' ,",,"" " " ,," " " '"'''' "" " " " " " ,",," " "" " ,,,. """ ,,,,,,,,,,,,,,, , 0 []
3. Old dBcedent own an "Inlrust for" or payable upon dealh bank accounl or eecurlty
at his or he.. death? ",," '''''''' " " " " " " " ,," "" " "" " ,,," '"'' " " " " " " " " " ",," " " """ " " " ," " " " ,,"""",," 0 [3
4. Old decedent own an Individual rellremenl account, annuity, or other non-probate properly?,,,, []I 0
IF THE ANSWER TO ANV OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEOULE G AND FILE IT AS PART OF THE RETURN
12 P.S. ~9118 (a) (1,1) (I) provided for Ihe reducllon of the tax rale Imposed on Ihe net value of translers 10 Dr for the use of the
surviving spouse IrDm 6% to 3% for dates of death on or after July 1, 1904 and before January 1, 1995,
72 P,S. ~9116 (a) (1,1) (II) provided for the reducllon of the rate Imposed on the nat value of translers to or for the use of Ihe surviving
spouse from 3% to 0% for dates of death on or after January 1, 1995, The statute does not exempt a transfer to a Rurvlvlng spouse
from taK, and IhB Rtetulory requirements for disclosure 01 assets and filing a tax return are sllll applicable Bven If the Burvlvlng spouse
Is the only beneficiary,
FOR DATES OF OEA TH ON OR AFTER JANUARY 1, 19115. Please answer the following quostlon by placing an "K" In the
appropriate apace,
Old tha decedent craate I trust or Blmllar arrangament which Is solely for tha aurvlvlng spouae's benefit for his or her entire
lifetime? Yes [] No [~
If you answered yes to the above question, the tax on the trust or similar arrangement Is postponed until the death of thB second
spouse, at which time it will be fully taxa hie at the rate(s) applicable to Ihe remainder beneficlary(les), Enler the value of the trust on
Schedule J, Parlll, In order to remove II from the calculation of Ihe taK due In this estale, You may wish to file Schedule 0 In order to
make the election available under Section 9113, If the elecllon Is made, the trusl Dr similar arrangemenlls taxed In the estate 01 the
first decBdent spouse, the portion of Ihe trusl or similar arrangement which beneflls the surviving spouse Is taKed et the ZBro laK ralB,
and the remainder is taxed at the rale(s) applicable to the remainder beneficlary(ies), If you chooee to make Ihe election, you musl
atlach Schedule 0 to a tlmely.med tax relurn, along with Schedule(s) K and/or M In order to show the apportionment of the trusl Dr
similar arrangament betwaen the surviving spouse and the remainder beneficlary(les),
It:-.....'),?\/ ,'/
I,) .....YC-, /
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
IU"EAU OF INDIVmuAl TAKES
INHERITANet TAM DIVISION
Dt!PT. llltflDl
HARAliIURD, PA 11128-0601
MOTICE DF INNERITANCE TAK
APP'AISEMENT, AllOWANCE DR DISAllDHANCE
DF DEDUCTIONS AND ASSESSHENT Of TAK
DATE
ESTATE OF
DATE OF DEATH
FI.L.ENUMBER
COUNTY
ACN
MURREL R WALTERS
54 E MAIN ST
MECHANICSBURG
I II ESQ
PA 17055-0950~~'
'"I."
11-30-1998
BISTLINE
10-14-1997
21 97-0841
CUMBERLAND
101
r ~- - AIl~! R...ln...
MAKE CHECK PAYABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ....
REV:iS4i"iif"AFP-io'9-':9'fj-iloT'icE-"OF-YNHERifANCE-T'Ax"APpiAiSEMENT-.--ALl"OWANCniR'-----m-"-------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ROBERT E FILE NO. 21 97-0841 ACN 101
TAK RETURN HASl I I ACCEPTED AS FIlED I XI CNANGED SEE
ESTATE OF BISTLINE
RESERVATION CONCERNING FUTURE INTEREST " SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Eetete ISohedule A)
2. Stock. and Bond. ISohedule B)
3. Clo..ly H.ld stock/Partner.hip Int.rest (Schedule C)
4. Hortgege./Note. "eoelveble ISchedule D)
5. C..h/Bank o.po.tt,/H1Ic. Parsonal Property (~ch.dul. E)
6. Jointly Owned Property ISchedule FI
7. Transfar. (Schedule OJ
e. Total A...t.
111____ 105.000.00
(2) 390.495.00
(3) .og
(4). .00
(5) 1.171.844.00
(6) .00
(7) .00
181
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expan.../Adn. COlts/Hi.e. Ewpan.a. (Schedule HJ
10. Debt./Nortgege llebllltie./llen. ISchedule I)
11. Total Deduction.
12. Net Va1u. of l*x Return
15. Charitable/Govern.ant.l Bequests; Non..lact.d 9113 Trust. (Schedule J)
14. Net Velue of E.tete Subjeot to Te.
If .n ........nt w.. i..u.d pr.viou.ly, lin.. 14, 15 and/or 16, 17 and 18
reflect figur.. that include the totel of ~ return. a..e.sed to dat..
ASSESSMENT OF TAX:
15. Allount of line 14 et Spousel rete (15)
16. AMount of Line 14 taxable .t Line.l/Cla.1 A rat. (16)
17. AMOunt of Line 14 taxable .t Collat.raI/CI... Brat. (17)
18. Prinoipel Te. Due
TAX CREDITS:
PAYMENT
DATE
07-14-1998
NOTE:
RECEIPT
NUHBER
AA296419
DISCOUNT (.)
INTEREST/PEN PAID 1-)
.00
77,799.00
2.978.00
Ill)
112)
113)
114\
(9)
110)
.00 K .00.
.00 K .06.
1,586,562.00 K .15._
118)
AHOUNT PAID
244,494.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
----p
TOTAL DUE
.
m.I..,u."1If.t11
ROBERT
l
DATE 11-30-1998
ATTACHED NOTICE
NOTE: To in.ur. proper
credit to your account,
.ublllt the upper portion
of thia for. with your
tax pay.ant.
1,667,339.00
80.777 00
1,586,562.00
.00
1,586,562.00
will
.00
.00
237,984.30
237 ,984.30
244,494.00
6.509.70CR
.00
6,509.70CR
E
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS lESS THAN .1. NO PAYHENT IS REQUI"ED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCRI, YOU HAY IE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR IMST~TIONS.)
"
R~SEAYATIONI EltBt.. of decedents dYing on or b.fore o.ce.ttur 12, 1912 -- if any future JnteraU in the ..tat.. h trMI',t'red
in po.....lon 01' anjoy.-nt to Cia.. B (coU.taraU beneficlarl,. ofthtl decedant tlftar the explraUon of WlY ..tah for
Ilf. or for v..r., the Co..onN..lth hareby axpr"lly r...rv,. tho right to apprai.. and a.,... tran,'ar Inheritanue 'ax..
at the lawful cta.. B (ooU.teraU rat. on any luch futuro Inter..t.
PURPOSE Of
NOTIcE I
p"Y~HTI
REFUND (CR}1
OBJf.ClIOHSl
ADMIN
tSTRATIYE
C~RECTIONSI
DISCOUNT I
PENALTY'
~HTEftEST I
To fulfill the requlr..ants of SecUon 21ttO of thll InharihncI end Estet.. Tal( Act, Aot ZI of 1995. (12 P.S,
S.cUon 9140),
Detach the top portion of thls Notlc. and lun.it Nith your paY.'nt to the Ragllhr of NUts printed on the ravar.. lida.
uHake check or 'onay order payable tOI REGISTER OF MILLS ~ AGENT
A refund of 0 talC oredlt, Nhlch was not requested on the TalC Return, eay be I'equested by cottpletJng en "ApPUClaUon
for R.fund of Penh,ylvanla Inheritance end Estate TalC" (REY-1313). Applications are avallablu at the Office
of the Aeghter of Wllh, any of the 23 Revenue Dhtrlct Offices, or by calling ttwl .peclal 24-hour
.n....rlng .ervlc. nu.b.rs for fore'" ordering: In Penn,y~vllnl. 1-800-362-2050, outside Pennsyh'enlll and
Nlthln local Hartl.bura ~r~a (717) 787~8094, 100. (717) 772-2252 (He~rlng lepalred Onl~).
Any p.rty In lnter..t not .atisfled with the apprahe.ent, allowance or disallowance of deductJonA, or ........nt
of tex (lnclud'nv dhcount or InteruU as .hONO on thh Notice Must objli/et NUMn .h<b (601 day. of receipt of
this NoUe. bYI
-'wrttten prote.t to the PA Depart..nt of Revenue, Board of Appe.la, Dept. 281021, HarriSburg, PA 171~8-1a21, OR
--election to have the .atter detarelned at audit of tho Rccount of the per.onal repr..entatlve, OR
--appeal to the Orphans' Court.
fMctuel errors discovered on thl, a"~ss.ent should be addr8~.ed In writing tOI PA Dopart.ent of R.v.nue,
Bw'eau of IndIvldu.,l Tax.., AnN: Post ASIIu'.ent RevhtN UnJt, Dept. 280601, Harrisburll, PA 17128-0601
Phon. (7171 781-6505. S.C) page 5 of the booklet "ImltruetJons for lnh.ritance TalC Rflturn for a R9Ildent
Decedent" (REV"IS01) fot an explanatIon of ad.InlltratIV_ly c3rrectabl. error..
If any tax due 11 paid ..lthln three (3) calendar .onths after th~ dec.dent's death, . fivQ peroent (5~) dl.count of
the tax paid hallowed.
The lS~ '.x ..nasty non"p.r Helpatlon penal tv 11 oOllputed on the totltl of the tllC and Inter..t a......d, and not
paid b.for. January 18, 1996, the Urst day afte" the und of the tax a.ne.ty p.riod. 'fhls non~partiolpation
penalty is appealable In the la.e eannur end in tho the ...e tI.e padart as yoU would app.al the talC and intera.t
that h.. been euuued all Indicated on this notice.
Inter..t It charged laalnnln" ..lth fir.t day of dellnquenoy, or nlntl (9) .onth. and one 11) dl!ty frolll the det.e of
c1eath, to the date of pay.ent. hlC.S which beoa.e dellnqu.nt befOl'e Jenuary I, 1982 b.ar Intere.t et the rat. of
iht (6~) pero.nt per annuli ealoulatld Itt el dally rate of .000164. ~1I tax.s which becHe delinquent 011 .nd aftar
.January 1, 1982 will beat interest at el rate which will vary froll oalendar year to oulendar year with thet ,..to
announoed by the PA D.part.ent of Revenue. Th. applloable interest "ates for 1982 through 1998 arel
'!!!! Inter..t Rat. DallY Int.r.st factor :!!!r Int.rest Rate Dally In'terest Faotor
1982 lD~ ,000548 1987 9% .000247
1983 16~ .000436 1988~ 1991 11% .000301
1984 11% ,000301 1992 9% .000247
1985 13% .000356 199]-1994 7'1. .000192
1986 10% .000274 1995-1998 9Y. .000247
--Intere.t 11 calClulatad .. follows:
INTEREST' &AUNCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
R-Any Notlc. lulled afte,- the tal< buoeu delinquent will reflect an 'ntere.t calcul.tlon tn fUt..n 115) daYI
tMyond the delta of tM ........nt. If pay.ent Is lIad" af~er the lilt_rest co.,.utatlun date .hown on the
Notlo., additional tntflr..t .Ult be oalculated.
/(l)U's' '7
BUREAU OF INDIVIDUAL TAKE~
INHERITANCE fAM DIVISION
DEPT. r.0601
HARRlS~, PA 171Z.~06~1
COMMONIIEALTtI OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
'*'
IlV,U'U."UI..PI
MURREL R WAI. TERS II I ESQ
54 E MAIN ST
MECHANICSBURG PA 17055
DATE 11-30-1998
!STATE OF 8ISTLINE ROBERT E
DATE OF DEATH 10-14-1997
FILE NUMBER 21 97-0841
. COUNT,Y CUMBERI.AND
ACN 201
CAio~~R"li!ed _~
MAKE CHECK PAYABLE AND REMIT PAVMENT TOI
(;1
( ~L I
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HOTE I To inou... proper or.dit to your ecoount. .....H the upper porHon of thh fo... with your t.x P._t.
CUT ALONG THIS LINE ~ RETAIN LOIIER PORTION FOR YOUR FILES ~
itiv:1iu--iX""AFjo-Tlii:.-'7j-----.ii-Niifici--o;;iiii'i"liiiiNAfioti-ANJi-A"SSES9iiiNT'..--------------------- - - - --.
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF BISTLINE
R08E.RT
E FILE NO.21 97-0841
ACN 201
DATE 11-30-1998
ESTATE TAX DETERMINATION
1. Credit For Stete D.ath Taxe. e. Verifi.d
72.840.9Jl
2. Penn.ylvania Inh.ritance Tax A.sessed
(Excluding Di.count .nd/or Interest)
237.984.30
3. Inh.rit.nce Tex A......d by Oth.r St.tes
or T.rri torie. of the United states
(Excluding Discount and/or Interest)
.00
4. Tot.l Inheritance Tax Asse.s.d
237.984.30
5. Penn.ylv.nie Estata Tax Due
TAX CREDITS I
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+).
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
.If 'AID AFTER THIS DATE. SEE REVERSE SIDE UF TOTAL DUE IS LESS THAN n. NO PAV"ENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAl DUE IS REflECTED AS A "CREDIT" ICR I. YDU HAY IE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.00
_lII'
KOTlCE I
l", fulfill thtll requ.rlHOb of Section 2145 (bl of tM InhedtlMlOtI .-,d Elt.t. 'eM Act, Act 21 pf 199&,
(72 P.S. saotion 9145).
P~_TI
DetlCh the top portion of thh MoUce .-s ....It ",Uh yoUr payant to the RlIQhhr of tUll1 printed on the
rever.. aide.
~. .... ct** or IIONY or_I" pay"l" tOl REGISTER OF MILLS, AGENT.
REFUND (CR) I
It refund of . tt,J( cr4Mtlt MY be r......tlld by oOllPleUnu 110 "AppUcaUoo for Refund of PenntylVlIflla
Inhlldt.,ca __ btat_ Tl'new (REY-UlS). Applh:t1t1on. are e"811l1bi. at tha Office of the Rqhttlr of MUh,
.,y of the U R.venue Distriot Offietl' Of frC* the Depart""t'. 24-0001" ItOlIllMld'", ..rvlo8 "'1"_ for fortlR orclMrlngl
In Penn.yl"".. 1~'DO-16Z-2050, out. ide ~.ylv.,la ~ within looal Harrl~rQ tit.. (111) 7e1~aD94,
lDOI (711) 77Z-ZZSZ (Hearing l~.lred Only),
OIJECTlON$I MY party In lnhrest not ..U.f11td ",lttl the a..auHnt of tal( u ,t\cMIln or. this noUc. All' objalit within
.hety (60) deli'S of rec.lpt of thh NoUee bYI
_M",r1tt.n protest to thtl PA Depert.."t of Revenue, loal'd of App..h, hpt. ?8U\21, Hilrrltburg, PA 17U"~1U21, OR
--al~tlno to have the .atter deter.in41d .t IlUdlt of the pttrs<Kl81 repr...ntative, OR
--lIPfMIei to the Orphan.' Court.
ADMIN-
ISTA~nYE
CORRECTIONSl F8Ctual arrors dl.oov.r.d on this ........ot 8hould be .ddr....d in Nritina tOI PA o.p.rt-.nt of Revenue,
JuraMol of Individual fa)(.s, AnNI po.t "'..tI....nt Ravl,"" Unit, Dept. 280601, HarrlshufCh PA 171~8-0601,
PhOne (111) 181-6S0S. s.. page 5 of the bOOklet "In.trucUons for InherltlMlCl. lax Return for. Resident
o.c8d8nt" (REY-1S0l) for en .xpienation of .o.inl.tratl"elY corr.ctabl. .rrors,
PEMAlTVI
lhe ISY. tex ~.ty noo-partiglpation pen.lty is cMPUted Oil the total of the tax end l"tere.t ......., end not
paid befor. JanuarY 18, 1996, the first day .ft~r the .nd of the tax .-ne.ty pttrlod. TtliR non-partloip.tion
peMltY is aiPP8'.labl. In the .MII .ennor end In the the .... tiN ~r iod a. you would appeal the tex Ilftd lnt.r..t
that ~s been .......d ftS indicated on this notice.
For date. of death on or after 1O-3n'H, PeMSyhenla Eltah, lax bend on the Fede".l E.tate 1.)(
raturn HC~S deUnquent at tho .xpiratlon' of nine (09)l\OOthl trOll tho date of death.
INTEREST 1
For dat.s of death prior t~ 10-3-91, pennSYlVania E~tate 1a)( ba..d on th~ F.deral E.tat_ lex return
tMlOOlt" dell"...nt at the eMplretion of alghtHn (l61 ItOntl'l trOll th4t date of death,
Ta)(.' Mhloh b.c". delinquent "'fora January I, 1982 bear lnt.r..t at tha reta of liM (61.) ptIrcent par ....
oalou1.t.. .t . daUy r.te 01 .000164. All tex.. whioh He'" delinquent Of! or afta" January 1, 1982 ",Ul bMlr
lntar..t tit a reta which Nlll VdrY frOll cal.ndar year to cellndar y.er Nith that reta ennounced by ttMl PA
Depart""t tif Revenue. The applicable lnter..t rata. for ~,982 through 1998 ltrtll
Yaar lnt.r..t Rata Dally lnt.ra.t f"actor Y.ar Interest Rftt. Oalh Intar..t Factor
1982 20Y. .OOOS48 1967 91: .000247
Ins 16Y. .OOO4:s8 1966~1991 111: .000301
1.... llY. .000301 ,..., 9% .0002..1
1915 IS% .000]56 1991-1994 7i: .000192
1916 10% .000214 1995-1998 91: .000241
-~Jnt.ra.t I. calculated I. fol),Ottll
INTEREST" IIAU"CE Dr TAX U"PAlD X 1IIl"IIER Dr DAYS DELI"qIlEllT X DAILY lllTEllEST FACTOR
--Any Hotlc. is.ued .UlIlr the tax beO'" dellnquentwUI rlflect WI Intere.t oalculaUon to fifteen Uti) .V'
beYond the deta of the ......Mflt. If pe.....nt II ode aft.r the int.r..t ClOllflUtaUon det. shoWn on the
Moti~, ~itl~l lnt.r..t .uwt be Cl'lcul.t~.
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LET'rER
DATE
ESTATE OF
DATE OF DII.ATH
fILE NUMBER
COUNTY
ACN
/:;...(Jt!g - 'I
BUREAU OF INDIVIDUAL TAKES
INHERITANCE lAM DIYISION
DEPT. Z8060 1
~RA1S.tJMG, PA 1112B~0601
MURREL R WALTERS III ESQ
54 E MAIN ST
MECHANICSDURG iP.A 17055
; ~t
c/
'*'
E
MOTEl To in.ur. proper credit to your .coount, .ub.tt the upper portion of thle forM with ~our t.x p.y-.nt.
CUT ALONO THIS LINE ... RETAIN LOWER PORTION FOR YOUR FILES ....
Riii:73~-EX--AFP--io3:;97i-----..i-NiiTicif-OF-IiETifR"jiii.fiCiti-Aiin-AiisEsS-MENif----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER s.
UW.1I4 U ." UI.nl
05- 03',1999
BISTLINE
10"14-1997
21 97-0841
CUMBERLAND
202
[ --, :eount, R!,!ltted.._ -l
MAKE CHECK PAVABLE AND REMIT PAYMENT TOI
ROBERT
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
ESTATE OF BISTLINE
ROBERT
E FILE NO.:n 97-0841
ACN 202
DATE 05- 03-1999
ESTATE TAX DETERMINATION
1. Credit For State Death Taxas as Verified
2, Pennsylvania Inheritance Tax Assassed
(Excluding Discount and/or Intarast)
3. Inharitance Tax Assessed by Othor Statas
or Territories of the United Statas
(Excluding Discount and/~r Intarast)
4. Total Inharitanca Tax Assassad
5. Pennsylvania Estate Tax Due
72,840.00
237,984.30
,00
237.984.30
6, Amount of Pennsylvania Estata Tax Previously Assessed
B.sed on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
TAX CREDITS I
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
.00
.00
.00
TOTAL TAX CREDIT ,00
BALANCE OF TAX DUE ,00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE. SEE REVERSE SIDE IIF TOTAL DUE IS LESS THAN .1, NO PAVHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL OUE IS REFLECTED AS A "CREDIT" (CR I. YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. I
P\lIlPOSE Of
NOTICE 1
PAVHENT I
Rf;f'UND (CRJl
OBJECllOHSI
ADHIN-
ISTRATIVE
CORRECTtONSl
PENAL TV I
INTEREST I
To fulfill the requlr...nt. of Seotlon 21~5 (bl of the Inheritance and Est.to T.~ Aot, Aqt 21 of 1995.(72 P.S.
Secuon 9145),
Detach thtl top porHon of thh Hotioe 80d .ublllt with ~oUr pay..:."t to the R.ghter of tl11l1 prlnted on thtt
raver.. lIlele.
__, "ake eh.olo: or MOnoy order payable tOI REGISTER OF MILLS, AGENT.
A refund of .. tal< credit .ow be requested by cOllpleting an "AppllCltttlon for Refund of P.nn.Ylvanla
Int.-dt_nee and ht.tll Tax" (REY-13l3J. Applications lI". available at the Office of the Reghter of Will.,
Imy of tha 23 RYY6InU9 Dlttrict O(flces or fl'oll the Il8part..nt's Zit-hour an,w8rl.nll sendee nUllbers for for.. orderhlDl
In Penn,Ylvanht l-&OO-~62-20S0. ouhld. PennSYlvania tmd within iooal tlerthburg ar.8 (717) 181.&094,
lPO. (117) 712.2252 (Hearlng lapaired Only).
Any pnrty in inter..t not utisfi.d wUh tho UN...".nt of. tal< as shown on thh notice .ay object wUhln
.ll<ty (bO) dayp of r.a.lpt of this Hotio. bYI
--wrltt.n prote.t to the PA Depart..nt of Rev.nu., Board of App.ols, Dept. 281021, Harrisburg, PA 17128-1021, OR
...1.0tlnll to hl!lv. the ..tt.r d8t.r.IMd at .udU of the per.onal r.pro..ntfltiv", OR
--appual to the Orphan.' Court
factual .rror. d~.oov.r.d an this ....u..nt Ilhould be addr....d In writing tOI P", O.".rt.."t of Rev.nue,
Bur.au of Individual TaM.5, ATTNI po.t A.......nt R.view Unit, Dept. 286601, H.rrl.burs, PA 17128-0601,
Phorw (7l]) 787-6505. S.e page 5 of the bookl.t "lnstructio,ul fOI' Inheritance TaM R.turn for R k.s.ldtlnt
D8c.dent~ (REV~1501) for an .l<pl808tlon of .d.lni~tratlv.IY oorreotable error..
T~ 151. t8M a.ne.ty non~partlclpatlon penalty 1. coaputed on the totsl of the taM and int.re.t .......d, and not
paid before January 18, 1996, the firlt dey .ft.r the end 0" th8 taM ..n..ty pedad. Ihh hon~particlpation
p.nalty h appealable In the .M8 .ann.r .nd in th" the .... Us. p.riod II' you would .pp,,"l thu taM and Int.I,..t
th.t ha. b..n ..I.,lad as Indicated on this notlc..
Additional PennsYlvania Estate TaM o...II.d ftS II re.ult of B chanllO on the FCldarnl Eltate Tex clollnll
lattar buco..' cklllnquent at the eMplration of ona (}) .onth fro. the dllt. the Unal noUc8 of tha Incr...e
In Fad.r.l E.tata TOM 1$ rac.lvud.
TalCIIS which b.o". delinquent beforo Janua:'y I, 1982 b..r Int.rast at the rat. flf .ho: (6%1 p.rcent p.r .nnult
aaloul.ted at ~ dallyrat~ of .000164. All taM.' whlch b.ca.o d.llnqu.nt on or aft.r January I, 1982 will b.ar
Int.ra.t at a "ata whlch will vary frDII (Jalendar year ta CRlandar year with that rat. announc.d by the PA
Dapart..nt of Ra\lanue. The appllcabl. Int.relt rates for 1982 through 1999 ar.1
'!!!! Inte,.ut '!!.!! Dally Interest Flletor VeKr lnt.r.st Rate Dally 1ntarnt raotor
19&2 20% .0005~8 1988-1991 11% .000301
1lf83 16% .000438 1992 9% .000247
1984 11% .00030\ 199:\~1994 7% ,000192
1985 13% .000156 1995.1998 9% ,000247
1986 10% .0001.74 1999 n .000192
1981 9% .000247
~~Int.....t Is cahulatad as follow' I
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINqUENT K DAILY INTEREGT FACTOR
--Any Hotlce i..ued aftar the taM baoo..s d.linquent wIll r.fle~t an int.rast oaloulation ta flft..n (15) d.ys
btlyond the date of the u......nt. If ,Jav.ent is lIad. aft.r the lnt.I'..t cOllftuteUon dlllta IhOlim on the
HoUe., IMktIUontd Int.r..t -.ust hI! oalculatad,
PAYlENT,
tltitltOh t~ tOP portion of thlt Motlee IIfld SubllU with ynur pa!l..n'.ade paV"'ie to the oMle and addr."
printed on thll ra"er.. .Jde.
If RESIDENT DECEDENT ..ecMok or Money order pnflbll t;OI REGISTER OF WILLS, AGENT.
If NOH~REstD["'T CECEDEHT ... chem< or .onlY ordlr pflyab18 tOI Cot1t1OHWEAL TH Of PENNSYLVANIA.
REFUHU (CAli A refund af a tax credit, whloh wa. not requestld on thl Tax R.turn, .ay be requ..ted by co~l.tlng en
"Applloation for R,fund of Penn,Ylvania Inherltancl end E.tatft tax" (REV~1513). Applloatlonl ara available .t
the Offl"'l of U.. RI.hter of WUh, any of the 23 RevenuI Dlltdot Offlo.' or froll the o.partlllrlt" Zit"hour
.o.",.rlnv .erlll01 nUllHr' for fOrlll1 orderlngl In Pennsvlvanla 1-800-36?-20S0, out.ldG Plnneyl"."l_
and within lotlal Harrhburg arIa (117) 7&7-IU94, TDOI (17) 772"2252 (H.adno bpalr.d onh).
REPLV TOI
au..tlon. regerdlng error. contaln.d on this notlc8 ahould be addr....d tOI PA D.part.ent of Mev.nue, BurM&U
of lndtvldllal hl(.', ATTNI POlt A.......nt Ravl.w UnU. n.pt. 280601, t1errl.burg, PA 11120~0601. phone
(717) 717-6505.
DJSC0UN11
If BOy tel( due I. paid within thre. (1) calender .onth. aft.r the d.c.dent'. d.ath, ft flvl percent (S~) dl.count
of the tal( paid I, allowftd.
PENALTY 1
ThI 15% tal( ..nuty nOI1~part1olp.t1on penalty Is co.puted on the total of thl tal(and lnter..t .......d, and not
paid befor. Januery la, 1996, the flr.t day ~fter the and of the tal( a.nesty p.rlod.
INTEREST 1
lnt.re.t I. chargad baglnnlng with flr,t day of d.llnquency, or nine (9) aonth. and one (1) day fr~ the date of
death, to the dale of pay.ant. Taxa' which becw.e dellnquant before January 1. 19&2 bear Intere.t at the rata of
.he (6:0 plrcant p.r a~ calculated at a dally rata of .000164. All tal(l. which baca.. dallnqvant on and aftar
January 1, 1962 will baar Intare.t It a rata which will vary frOB call~dar ylar to cal.ndar year with that rat.
annol~ld by the PA Depart.ont of Revenua. The applicable intera,t rat.. for 1982 through 1999 arat
Vaar Int.rut Ra~. O"lh Intara.t Factor V.al' lntera.t Rat. Dally Intar..t Factor
1962 20:<: .00054& 198J1,*11)91 11% .OOOJOl
19&3 16~ .0000. 1992 9% .000241
1'" \1~ .0(10301 1993-1994 n: .000192
1985 lS:< .000356 1995-1998 9% .000241
1966 lOi( .000Z74 1999 n: .000192
1917 'X .000247
--tnter.,t S. calcul.tad I' follow'l
INTEREST = BALANCE OF TAK UNPAID K NU"BER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
-"Any HoUe. h.~d aftlr the tflll been... delinquent will raUe"t an inter."t calculation to flU.." (15) M!i'
ba!iond the data of the ........nt. If p~y..nt I. .ftda after thl Int.r..t co.putatlon det. .hown on the
Notlc., additional Int.r..t ....,t b. ealcuht.d.
r~~t R.M~tt.d :j
MAKE CHECK PAVABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERI.AND CO COURT HOUSE
CARLISLE, PA 17013
BUREAU UF INDIVIDUAL TAKES
INHE.llANCE TAX DI~ISION
DEPT. 280'01
HARRISBURO, P. 11121--D601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUI
INHERITANCE TAX
RECORD ADJUSTMENT
'I
l,/
FlocCi'!
f~()t:!
03"13-2000
BISTl.INE
10-14-1991
21 97-08(,1
CUMBERLAND
101
, Ii
DAlE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
MURREL R WALTERS
54 E MAIN ST
MECHANICSBURG
'00 l'll\fl L~
I II ESQ
~~C'ii7055
r.Ullll. !
(
) '(;',
*'
IIHUI U ." lIr."f
ROBERT
E
MOTEl To in.ura proper credit to your account, .~lt the up~r portion of this for. with your t.~ p.~t.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
R"iY:i59:i-ix-AFP-nZ:m------.-.-i:NHERYfANC:i-TAX-REcoilo-AiiJusTMEN'f-..--------------------------u-
77 .799.00
70,681.13
(11) 148,486.13
1121 1. 570 , 789.76
1131 _ .00
114) 1.570.789.76
ESTATE OF BISTLINE
ROBERT
E FILE NO. 21 97-0841
ACN 101
~
ADJUSTNENT BASED ON.
VALUE OF ESTATE I
PROTEST BOARD DECISION
1. Re.I E.t.t. ISoheduI. A)
2. Stook. end Bond. (Soh.duI. B)
3. Clo..ly Held Stook/p.rtn.r.hlp Int.r..t ($ch.dul. C)
~. Hortg..../Not.. R.c.lvebl. ISoh.dul. D)
S. C..h/B_ DepOo1lo/lll.o. P.r.on.l Prop.rty ISchedul. E)
6. Jointly OWned Prop.rty ISchedul. F)
7. Tren.f.r. ISchedul. G)
a. Tot.l A...t.
DEDUCTIONS AND EXEMPTIONS I
11) 105,000.00
(2) 420,074.97
(3) .00
I~) .00
IS) 1.194.200.92
(6) .00
(7) .00
la)
9. FunMral E~p.n.../~dMinl.tr.tlv. Coatsl
Hllcellaneoul EKpan... (Schedule H)
Debt./Hortg.po Llebllltl../ll.n. (Soh.dul. II
Total Deduction.
Net Value of Tax R.turn
Charltable/Qovarn..ntal BequestS) Non~.l.ot.d 9113 Trult.
N.t V.lue of E.t.t. Subj.ot to T..
(91
110)
10.
11.
12.
1lI.
I~.
TAXI
IS. AMount of line 14 .t Spou..l r.t.
16. Aaount of Line 14 taxable at lin..l/CI... A rat.
17. A.-unt of lln. l~ t..ebl. .t Coll.t.r.l/Cl... B r.t.
lB. Prlnolp.l T.. Due
TAX CREDITS I
PAYHENT
DAlE
(Soh.dul. J)
US)
(6)
U71
.OOX.OO'
.00K.06"
1,570.789.76K.15'
UB)
RECEIPT
NUNBER
DISCOUNT'>)
INTEREST/PEN PAID 1-)
AHOUN1' PAID
244,494.00
6,509.70-
07-14-1998
05-28-1999
AA296419
REFUND
.00
.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
DATE
03-13-2000
1. 719 ,275.89
.00
.00
235.61B.~
235.618.47
237 ,984.30
2 ,:S6~.B3CR
.00
2,365.B3CR
. IF PAID AFTER DATE INDICATED, SEE REVERSE I IF TOTAL OUE IS LESS THAN .1, NO PAYHENT IS REeuIWED.
FOR ~AlCUlATIDN OF ADDITIONAL INTEREST. IF TOTAL OUE IS WEFLECTED AS A "CWEDIT" ICRI, YOU NAY IE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRI1 FOR INSTIlUCTIOMS.)
PA YHl!HT I
Dettteh the top portion of thh Notlo. tlnd IUbIlit with ~our pay""' .Itdct paylb.. to thll ,.... ... Ilddr...
prlntlld Of' ttMt ravln. .tH.
~.. .... cMok or- ltOl'ley ol'der PIIyabla tOl RElQISTER OF NILlS, AGENT.
REFUND (CR)t . r.fund of . ta>c cr~lt, which .... not requlllt.d on U.. hI( Aaturn, .'V ... r.que.ted by cUllplaUng IIf'l
~Appl1~tlon for R,fund of P.onlylvenl. Inherltanc. end Eltat. Texft (REY-1313). Applloatlon. ere a"aJl8blt at
t~ Offlol of ttMt R..l,tar of Willi, any of the 23 R.v~ 011trlot Offlc.. or fr~ the Depart.."t., 24-hour
."..rlng ..rvlce maer. for for.. ordering; In Pann,ylvant. 1-80(lM362~Z050, outlllde P.rm.yl"...... end
within looal "-rrl~rg '1'" (117) 187-8094, S.tv~c.' for t8xPIIyarF with ,paclal hearing Ind spaRking
need. I l-aOO-447-3020 (TT only),
REPLY
TO.
Q(MaUon. regarding ernrs contalnad on thh notice should be .ddr....d tOI PA napartH"t of RaVemM, Bur..u
of Ind!vlduel 'aMa., ATT"I Po.t A......ont Meview Unit, DQpt, 280601, HHrrl.burg, PA 17128-0601, ~
(717) "7M6S0S.
DISCOUNT,
If IIOY taM ckHi II paid within thr'e. (3) clllondar .onths IIIftar the dacodont'. delllth, II flvo parcent (S10 ditoo~t
of the tlllX paid i. allowed.
PENALTYl
The 15% teM .-nesty nonMPlllrtiolpllltion penalty i8 ooaputod on the total of the tax and Int.r..t ......ed, and not
paid bafor. January 18, 1996, the fir.t dillY after tha and of the tlllx .~esty period,
INTEREST I
lnter..t I, Oharled ~Ilnnlng with first day of delinqu.ncy or nine (91 .onths and 00. (1) dillY fr~ the date of
"11th to the dtIh of Ply.ent. TalCI. Nhlch beo..e delinquant before Janua,'y 1, 1982 baa,. Int.r..t lit tM rllte qf
.IM (6~) percent par ennul o.loulat.d lit a daily rata of .000lb4. All tlllI<O. Nhlch bec... deli~t "" and aft.r
JlN'IUIlrY 1, 19*2 wU1 ~.r Int.r..t at a rat. which wUl v'r~ frOll calandar y.a,. to oalend,,. yaar with that rata
~ad by tM PA o.partMtlt of Revenutl, The appliCable intar..t rata. for 1982 th,'ough 2000 ar8'
Vear Intere.t Rata DIUy lntar..t Factor Year lnt.r..t Rllte DaUy Interl.t Factor
1982 ZOX .000541 19'8-1991 11:< .000301
198! 167- .000458 )992 'X .000247
I'''' lU .000301 1993MI99it n< .000192
1985 UX .000356 )995-1998 9Yo .000247
1.16 lOX .00027ft "" 'X ,000192
19'7 .X .0001ft7 1000 oX .000219
~-lnt.rl.t 1. oalculatad I' follow'l
INTEREST . BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~-Any Notice 1..UId .fter thl talC becoa.. d.llnqu4nt will rofloot on 'ntoro.t oalculatlon to fiftaen (151 diy,
~yond the deto of thl '......-ot. If p,yaant i, .ad. .ft.r Ih~ int'r~.t c~ut.tion det. ahown on the
Notlea, addit'~1 int.r..t ~.t be c..eulatad.
.'
. "
ROBERT E BISTLINE
BOARD DOCKET NO. 9902563
,
Page 2 of 4 '
Schedule B shall be correcled 10 reflecllhe following:
1. 1 share Sears al $54.66
2. 75 shares Texaco al $62.5312510Iallng $4,689.85
3. 475 shares IBM at $103,09375 lolallng $48,969.53
4. 1 share Merck at $101.06
5. 1 share Pharmacla at $35,33
6. 114 shares Philip Morris at $41.406<!5 totaling $4,720.31
7. 987 shares Pulnam at $8.65625 tolaling $8,543.72
8. 2 shares Motorola totaling $146.05
9. 2 shares Quaker Oats totaling $98.38
10. 36 shares AMP at $51.875 totaling $1.867.50
11, 503.195 shares Consolidated Edison at $34.40625 totaling $17,313.06
12.612 shares Rockwell at $57.1875 totaling $34,998.75 '
13. 1 share Fortune Brands at $33.72
14.83 shares Johnson & Johnson at $60.125 totaling $4,990.38
15.1 share Gallaher Group at $21.43
16.203 shares Meritor Auto at $24.25 totaling $4,922.75
17.448 shares Boeing at $54.6875 totaling $24,500.00
18.8 shares Kemper Tax Exempt lotallng $2,962.96
19. Delete item totaling $390.00
20. 3,000 shares Albuquerque New Mex totaling $3,194.42
21. US Savings Bonds totaling $80,653.56
22. Delete item totaling $107,434.00
23.452.53 shares Founders Funds at $9.53 totaling $4,312.61
24.807.566 shares Janus Funds at $37.35 totaling $30,162.59
25. Delete item at $5,418.00 as Included In #11 above
26. Delete Item totaling $103,426.00
Schedule B will also be Increased by the addition of the following new Items:
1. 1118.66 units Fidelity Secs Fund totaling $27,239.37
2. 250 shares Cisco at $81.00 totaling $20,250.00
3. 1000 shares Dynex at $14.25 totaling $14,595.00
4. 15 shares EI Paso Elec at $6.4375 totaling $96.56
5. 3 First Tr Insd Mun Bonds totaling $2,283.84
6. 400 shares Midland Bk Pic at $27.71875 totaling $11,087.50
7. 300 shares Oracle at $36.125 totaling $10,837.50
8. 100 shares Seagate Tech at $39.6875 totaling $3,968.75
9. $20,000 Seariver Maritime Flnl at $7,527.50
10.27 shares Siena Hldgs Inc at $0.875 totaling $23.63
11. 1000 shares Southwest Airlines at $34.5625 totaling $34,562.50
12.10000 shares Webb Del Corp totaling $10,310.21
The total for Schedule B will be Increased from $390,495.00 to $420,074.97.
IS:" ,~O~ - '7
IUREAU OF INDIVIDUA( TAKES
lNHERllANCE fAM DIYISION
DEPl. ZID601
tiA""IS.UMO, PA 11121-1601
COMMONWEALTH OF PENN8YLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
ci....-
*'
.u-Im.....'o.."'
1'10(' DATI 04-03-2000
fll '18TATE OF BISTlINE ROBERT E
DATE OF DEATH 10-14-1997
FlLE NUMBER 21 97-0841
'Oll I\Uii {i\ ! ,PQIINTV CUMBERLAND
MURREL R WALTERS IlJ ESQ ADN 101
54 E MAIN ST f" -=A-=-:~Itted I
MECHANICSBUR9 PA 17055 Gltirl ill
Cuml,
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
illiTE' Ta In_e proper oredlt to your 1lC0ount, eublolt the upper portion of thll fo... with your te. pe_t.
CUT ALONG THIS LINE .. RITAIN LOWIR PORTION FOR YOUR RECORDS ....
iilv:U.ij'f-ix-AFP--ii'z:99y------~.it--iNiiiRiT"Aiici'"fAiCSTAfiMINf-OF'-ACCOUNf""iiiii-m---..---m-------
E8TATE OF BISTlINE ROBERT E FILE NO.21 97-0841 ACN 101 DATE 04-03-2000
THIS STATENENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAIlED ESTATE. S_ BELOlI
IS A SUHNARV OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAVHENTS. THE CURRENT BALANCE. AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 03-10-2000
PRINCIPAL TAX DUE, 235,618.47
PAYMENTS (TAX CREDITS),
PAYHENT
DATE
07-14-1998
05-28-1999
03-17-2000
RECEIPT
NUMBER
AA296419
REFUND
REFUND
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
.00
.00
AMOUNT PAID
244,494.00 j
6,509.70-
2,365.83-
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
235,618.47
.00
.00
.00
. IF PAID AFTER THIS DATE, SEE REYERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN .1.
NO PAVHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI,
VDU HAV BE DUE A REFUND. SEE REYERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. )
PAVMEHT,
IJIIteoh tM top portion of this MoUe. end aubIIlt MAth Y'JUf p.~t ... pav_l. to tM '*" 8nd eOdr...
prl"ted an the r.".r.. ,a1de.
If RESlDEN' DECEDEN' uk_ cMok or IICM'MV lIrder plyllbl. tOl REGISTER OF MILLS, AgENT.
If MOtl~RESJOENT DECEDENT ..e cMct< or ItOMY ardlr p."..le tOI CotltOHMEAL TH OF PENNSYLVANIA.
REfUND ((fU1 A refund of . tall e,.ecUt, which was not r~.ted on the Tex R.turn, .ay b8 r~.tMl by c_IeU", ....
"Appll.oeUon for Rd\1nd of Pennsyh/."lll Inherlt-.oe ..-.d Est.te Tax" (REY-U1S), Application. .t. sWlll..ie at
tht Office of the ...lster of Will., ~y of the 23 R.Y~ ni~ttlct Offlc.. or fro. tM Depart.-nt'. 24-hoUr
Mtwerlne ..rylel ""r. for for.o orderlng\ in P"ll"lulvlWlle 1~aOO-36;!-Z050, ouhlde p..""ylvenla Md
within looal ~rrl~rg .t.. (711l 787-6094, s.rvic.. for tallpoylr. with special hellrlng Ind .,.~I",
~.l 1-"0-447-]020 CTl onlyJ.
REPLY TOI
Questions regardlna .rror. cont8ln.d on thh notice should tHI Bddr...ect tOI PA o.partHnt of R.v......, IklralU
of Individual TaKa" ATTN: po.t A.....Mnt Ravl.w unit, Dept. 2&0601, Harrl.burg, PA 17128-0601, ~
(111) 717.6515.
DISCOUNT:
If any taK due I. p"ld ~Ithln thr" (5) ual~r ~th. aftar tn. ~edant.. dlath, a flv. percent (S:<l discount
of the till( paid JI allotMd.
PENAL TV I
The 15:< talC ~.ty non-participation p8n1llty Is cOl!Puted 00 the total of the talC and Inter..t ......ed, IIflCI not
paid before January 18, 1996, the flr.t day aftar the end of the talC .-na.ty period.
INTEREST I
lnte,...t 11 charged beginning .,lth first day of dal1r...."oy. or nine (9) ItOOth. and one (II day frOll the ata of
death, to the dIIt. of paYHnt. TalC.' which baollH del1nquent before Jenutlrv I, 1981 bear int.ra.t at the r.ta of
.he (6:() percent par ~ calculated at . dlllv rat. of .000164. All ta)(a. IIIhlch baD.. dtlllnquant on Ind aftar
J8nU8fY 1, 1.&2 .,111 benr Int.rll.t at a rata which .,111 v.rv froa calandar va.r to calendar v..r with that rat.
~ad bv the PA Dep.rtHnt of Revenue. The appllcabl8 Intare.t rata. for 1982 through 2000 aral
V..r Int.r..t R.t. DailY Intar..t ractor V.ar Intlr.i1t Rat. Dallv Inhra.t FlIOtor
191. 201: .000"& 19&&-1991 lll: .000301
1983 161: .000it?8 199. "' .000tH
1_ 111: .000301 199]-ICJCK n .000192
191' 1]1: .0003S6 1995-199& 91: ,00024"
1_ IU: .000274 1999 7X .000192
191' ,I: .tDU247 2000 a. ....219
--Intara.t i. calculated .. followsl
IHTEMEST . BALANCE OF TAX UNPAID K NU"BER OF DAYB DELINQUENT X DAIL'/ INTEREST FACTOR
--Any Notic. ...Ued aftar the ta)( NCOM' dollnquant .,111 raflact an Intar..t oalculatlon to flftMO U5J c:tt.v.
beyond the data of the lU.a.lMnt. If pav.llnt it .... .ftar the intar..t aoaput.tlon date ::JhoWI on the
Notlo., additional Intare.t .ust be calculat.d,