HomeMy WebLinkAbout97-00864
Oath of Personal Representative
Commonwealth of PennBylvBnla
countY of~" CUMBIDRt.AND
Tho pellllonodsl obovo-namad swaar\s) and afflrlO(sllhal Iha alolOO1onla In Iho foragolno I'ollllon ara \1(,0 IInd
oorraol 10 Iho boal of Iho knowlodOo and bollof of I'ollllonorlal and Ihol, osparsonal fOprosaf1\III1Va\n1 of 11111 OooodOI\I,
I'ollllonor(al will wall and Iruly admlnlslOr Iho oa,lOIO ,oooordlnolo I,~.~' \\.
Sworn 10 and offlrmod and subacrl\lod ,(,j.) ~ r1'>J~L';~~ <':'> 0..1Y'...h!:-L-ri--'''--c''.
\laforo 100 \hla 26TH da~' of "
QC1'OBIDR ' 1097
JJt4A~ ~~Jk;.)------------_.... ---
MAR'i~.. L\l1WIS" ' ~I+ .;-----:-------- ----~..~----~-----
OECI~e" OF Rr:GISTeR
I;alOlool ~. 8out~.._--,--..------~ Dooollaad
No,
____J 1 ".97 "664__,_.. .-'
olao known oa
...___-........--------...--..-----~--.,.....-....-.-~-r-..---.,......-..~-~.---~~-.~..,.-~-..-~.. ....~-.-.~-~--........-'-.-...-
Soolal SoourllV No: __1.6..Q."-t6,,.JJH&_..-.~.. Dille of ()01l111: ..A,U!ilUa.t-13I-l2.5t7~'ri"-'-'
AND NOW, _SCTO~~9th!.~....__--~~-, 19.,9~__, in oonaldorotion of tho Potition
Ol~ Ihe'ieversQ side hereon,satisfactory proof having baen presontod \loforo !1\O,
IT IS DeCREED that l,.et\(lrs'l] Testamontary iii of AdmlniSlratlon ,j;.T.fu..._.\-.------
A II Of "OY :,,_.;!~QJ1\JL.g-.mtotQP9n~-1Q.. '.-ul)).B_Q\1A,J;.lL
1.0, No: 44697
~--~-~~------_....~_.......--~_._.-+-'..._~'-~-------._.
Address :_.Al~J!.!!J..J=9!LlW-I\l.I}UlL----...__.
~~..__....,J.i.llJllm(;l);~.t9y1J1I., J;>lL~ lQ 3_~....__.._,_
TOTAL,.:".".;,,,,..,, \, 231,00 TlllopI10no:3.11.::.~.(j~~.U~1,-.'.'''.n_.-'---''-
LtmERS fINO ORDER WERE PICK!;',!) UP ~A~tllh&!l:lrmIX.-Q9~B.ll)R30 ,lJ.n.. - ..--.-.'
WENDY L. !3OlJ'l'NER ON ~BER3D,1997. .
FEES
Lottors.., ,."".".,.".."".,"
Sl10rl Cortlficale(a)... .1M"
ROI1lJl\ciatiQn."...(l.l.,,,:: "
AfticJfivlt ( )""",,,,,,,,,,,
E~lr!1 Pagos ( 4)....""",,
Codicil.,.",...",.",."""'"
JCP Foo..,."...."".,."",,,....,
InvOl1tory & Tax Forms,;,
Ott'or;,.....,.,,,,..,.,,;,,,',,..
~W"1l\
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,
(. 2QO.. 00
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L " B,QO.,.._
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L 12!9Q_.,
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$ ....2,!00__
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soutnel',W
option 'musl', be eKercised by written notice th~reof, dellve~'ed to lilY IJ:Keclltor
withinaix (6) months following the date of my doath, Should my daughter,
WENDY I" SOUTNIJ:R, fail to exorcise such optJon or should she notify my Exocutor
in wdting of her release of such option prior to its expiration, I lIive.
devise atld bequeath sllch residence ~'eal ostal;e as a part of my residUary,
estate, If mydallilhter, WENDY L, SOUTNIJ:R, eKe~'dses the option in acc,Qrdnnce
ho~'ewith, I diroct,thot settlsmont on the salo of the real ostate be concluded
within eixty (60) daye of the day of the exet'c.ieo of said option, I further
directtllnt If my daughter, WF.NDY L, SOllTNF.R, is l'Addinll in my residential
rosleet-ate at the time of my death, she shall have the right ,to continuo to
reside therein witho~t the paymen~ af any rent, but subject to the duty to pay
any real estate taxee coming dUe during the time of he~' residence after the
date of my death, keep and maintain the fi~'e insurance in force, and to perform
gener.l\l maintenance and upkeep of the residence, wh1'1o she 'r.esIdes thorein, such
privilege to reside therein t,o expire no later than alx (6) months following
the date of my death,
"ARTIOL1l1 IV
I give, devise and bequeath all the resl, residue snd re!11aindar of my
estate, of whatever nature and wherever slt.uate. unto my children, WENOY I"
SOUTNF.R, T\lOMAS R, SOU'TNIJ:R, and STEVEN .1, SOUTNER, in equa 1 sha res, prlwidod
that shollld any of my children predecease me, I give, devise snd bequssth .uch
~hild's shsre urito his or her lSSlIO, per etirp~s by representqtion, and in case.
of A fl\ilure of same. then I Bive, devhe ai\d be'luoath such doceasod C1hild's
share equal'ty to my survivIng children,
ARTIOLE V
I, name, constJtute snd appoint DAUl'filN DEPOSIT BANK AND TRUST COMPANY,
EKecutor of this my Lsst Will,
I~ WI~ESS WHEREOF.
day of ()di:te-.y
I hsve hereunto se~ my hand Rnd seal, this
, 1988.
4tt-
,n. . /7 ~~- )
~ (L,/. c. 'Ut&(RF.AI,)
IRENE A, SOUTNER
PAlli0f6lRlII
Osl12/1920
THII RSTURN MUIT AS FILSD IN 6UPLICATH WffH THE
REGISTeR OP WILLS
. .
. "l\l!mr.'llt'l ~t
COMMON;_SVLVANIA
Or,PARIMENI OF REVENUE
DEPT.I~I
I 0' ~ I 0 ., ..3
, REV..1500
. INHERITANCE TAX RETURN
RESIDENT DECEDENT
I \lltt ri ~~M9."'wot(h
o
e r
Ire ne
A. e Il
A .
1
liltAI'
I
I'll
"16"155008/13/1
Eli'OilVM 's T,ISI, I t. I I 'AI. ITY
H
9 7
.
MoDonald
C E tI 0 'SS
439 Walton Av~nUe
Hummelstown, FA 17036
1. R&al altala (SchoQulo A) (1) 5 8 , 0 0 0 :rr
2. Slooke end Bonde (SchoQulo B) (2)
3. Clolely Held Corporallon,Partna"hlp or BO~'ProPrtelo"hlp (3) (b l~-
I :,t
4.. MoNgagee & NOIOs R8Ce~3ble (BChedule 0) (4) N
'I Cl
6, Caeh, Benk DePOllta & M~callaneous Pellonel Properly (6) , 7 , 1 5 0 :~~
z (Schedu~ ep
0 D. Jolnlly OWnoQ Properly (Bchaduls F) (6)
S 9' 5 0 8
7,lnlor.V~os Tranllo" & Mlscallaneous Nbn,Probele Properly (71
~ (Sohedule a or l)
D, Tbtsl OrOll AI..II (IotaILlnosl'7) (6)
,
~ 9, Funeral expenles & Admlnlelrellve COIIIISchadule H) (9) 1 4 I 2 0 0 . 3 7
10. Dnbls 01 D~ent, Mortge9a Lleblllllea, & Liens (Schedulo I) (10) , 4 8 9 . 5 7
11, Total DeduCllo.nl (lotalLlnse 9 & 10) (11)
~
12. Nat ValUs of elllle (Line 6 minus Line 111
1~. Chartteble and Gov&mmenlll BsqU&sl8lBeo 9113 TruSls fbr wh~h an olecllon 10 Isx hos nOI been
made (SchedUle JI
14, Hat Value Subject to Tu (Line 12 minus Line 131
16, Amount of IIns 14 taxable
allho epousaltax ralo 'I X ,0
Bee Ins/nJc1lOns on rev.". elds lor applicable per"lOlllgo
18. Amount olllno 141axabla
016% role . '5 9 19 6 8' 8 8 X ,06
17. Amount blllne14taxable
0115%rOlo X .16
116)
(11)
(16)
(12)
(13)
(14)
(16)
19,
ADO ss
1181l<ingaley RD, Camp Hill, FA 17011
ADDRess
439 Walton AVE, HUlT1T1elstown, FA 17036
c.......
(')!Ii'-
:?~'i
o 3, RQmelOdor RQluro Id... of W8lh~.. " ".IWI
o 6. FoQoral EI~IQ T~x Rolum Required
_ 6. TOlal Number 01 Befo Depollt Doxel
o 1tE~'lon to IIx undor 880, P113(AII""hAehOI
T I
~ l~
!I i/;' .....
'-f,11
10 '11
! ;.')
.... () (')
./lo .. .'1;
iEJ ,'~ i"
....u 11
.... ~Q,
I::!l
.."j
7 4 , 6 5 8.8 2
14,689.94
59,968'88
5 9 19 6 8.8.8
31598'13
3,598.13
DATe
5=/..< ;)1r
DATe
S:-4.' ~y
Deoedent'. Oomplete Addrell:
8T1\EEI AD ~ a
cny
Camp Hill
Tax Payment' and Credit.:
1, ' Tax Due (pago Hlno 18)
2, Credlls/Paymonls
A, 6pousal Povorty Crodll
6, Prior Payments
0, Olscouot
STAlE
PA
(1)
4,200.00
221 .o~
3, InterelVPenally If applloeble
0, Inleresr
e, Penally
Tolsl crOOlls (A. B . C) (2)
TOlallnleresVPenally ( 0 . e I (3)
4, If line 21s gresler Ihan line 1 .1I~e 3, ellter Ihe dlfferonce, T~lslstha OVeRPAYMElNT,
Oh.ck bOK on Pipe 1 Lln.1810 ItqUtl11 refund (4)
8, If line 1 . line 31s prealer Ihan line 2, anter Ihe difference, Thlllslhe TAX DUB. (8)
A, Bnter the Interest on Ihe tax due, (M)
6, Enler the tolal of line 6 . M, This Is the IIALANoe DUe. (86)
Make Cheok Pa able to: ReGISTeR OF WILLS AGeNT
PLEI A SWElR THI! POLLOWI Q QUI!STIONS
IIY PLAOINl:i AN "X" IN THEI APPROPRIATEI lIl-oOK8
.,1, Did decedenl mekea Iransfer and: Yes
a, retain Ihe use or Inoome olthe property transferred: """""" ,"" " " " " " " "'"'''''''''''''' """ " "'" ~
b, relaln thfl right to deslgnste who ahell use the property lransferred or Its Income; """,,""''''
Ot retain a rlV8,rSIOnary Intarest; or",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,"'"'''' .
d, receive Ihe promise for life of either psyments, benefits or oare? """""'"''''''''''''''''''''''''''''
2, IIqeath ocourred on or befors December 12,,1962, did decedenl wllhln two years
preceding deeth transfer property without reoelvlngadequate oonslderallon? II death oocurred
elter December 12, 1982, did decedent transfer property within one year of death without
reoelvl.nQ adequa.te oonslderatlon? ""! ""."t""",.,. t, ,t ",."", 't" "~'"~ "., """",'!! ,t ,t '" """"",. ".", 't' ."" 0
3, Did decedent own 'an 'In Irust for' or payable upon daath bank accounl or aecurlly
", 6tl~l~a~e~:~~~~~:~' i~di~id'~'~'I' ';~';I~~'~'~';';' '~'~~~~~i:' ~~~~iiy: :~;' ~ih~;' ~~~:~';~'i;~';~' ';;;~p~;;y?:::: B
1"17011
3,598.13
4,421.05
.
8'22 . 92 '
No
.~
[)
~
IP THEI ANSWeR TO ANY OP THEI AIIove QUEl8TIONS 1,8 Yes, .
YQU MUST OQMPLIi!TB SOHElDULE GAND PILEI IT AS PART OP THE RETURN
II I II IlItil I III j I I 11III
72 p,S, 69116 (a) (1,1) (I) provldad for the reduotlon oflhe tax rala Imposad on tha nel value of tranafers to or for the uae of lhe
eurvlvlng apouee from 6% to 3% for detaa of death on or altar July 1, 1994 and befora January 1, 1996, ,
72 P,S, 69116 (e) (1,1) (II) provldad for the reduotlon of lha rale Imposed on lha net value oltranafera to or for the uee of tha aurvlvlng
spouse from 3% to 0% for dates of dealh on or altar January 1, 1996, Tha alalule doe a not examot e transfer to a aurvlvlng epouso
from taK, and the statutory requlremenlsfor disclosure of an eta and filing a ta,K raturn are stili applloable aven If tha aurvlvlng spouse
la the only baneflclary,
POR DA TElS OP DElA TH ON OR AP'TEIR JANUARY 1, 1888. Plaase answer the following question by placing an "x" In tha
approprlale spaca:
Old the decedentoroal. a trult or almll.r .rra"gementwhlch Ie eolaly for the eurvlvlng epouee'. benefll for hie or har anllre
tlfetlme? Yae 0 No .IN
If you answered yee to the above quaetlon, tha tax on lhe truet or elmllar arrengementle poalponed until the daalh of the aecond
apouso, at which time It 1'111I be fully taxable at tha rata(a) applloable 10 the ramalndar baneflclary(laa), Entar the value of the lrust on
Schadula J, Part II, In order to remove Ilfrom the oalculatlon of tha tax due In thla eslata, You may wlah to flle Schedule 0 In ordar to
make tha election available under Seollon 9113, If lhe elecllon la mada, the lrust or slnillar arrangement la taKed In,tha estate of tho
flrsl decedent spouea, the portion oflhe trust or almllar arrangament which b"neflls the aurvlvlng spouse Is taxad at tha uro taK rate,
and lhe remainder Is taKed al the rate(s) appllceble to the remalndar bonaflclary(las), IfYQu choose to make the eleotlon, you must
attach SchedUle 0 10 a tlmely.flIed lax return, along with Schedule(a) K and/or M I~ ordar to show the apportlonmenl oflhe lrust or
similar arrangamanl batween the aurvlvlrg spouae alid the ramalnder baneflclary(lea),
4076 Markot Streot
sulto 211
Camp Hili, I'A 17011
(717) 731-1)100
Pa~ (717) 731-Q535
HOMEMASTERS
REALTY GROUP
NQvember 14,1997
An Opinion of VallIe
of the real property of
the.Estate of trene Soutner
TO \otIlOM IT MAY CONOERNI
At the'uquest of 'Mr. Steven Soutner, eon, of the late Irene BOlltner, formllrly
of Lower Allen Townehip, I have prepared an opinion of value of her former
pereonalreeidenoe looatsd at 1181 Kingsley 'Rd., Oamp \lill, PA.
On Ootober 25,1997 I physioally inspeoted the above referenoed property whioh
isourulItly oooupied by the deoeased t s dallghter, Wendy Soutrter. The home is
one story, ranoh design, oonetruoted of briok srtd alllminum and oontaining
approximately 953 square feet of abQve grade living area. The lot is triengular
ehaped, near level and of average she to the neighborhood. There ill a drive~
way adjaoent to the house oapable of parking 2~3 oars off street.
,The exterior siding, storm windows, gutters, downspout.s and roof all apPllar to,
be in average oondition. The eleotrio servioe en~ranoe oable was severaly
deteriorated from t.he weatherhead through the ~eter and into the struoture.
'1'ha eleotrio meter likewise was not mounted in a ~eter box but direotly to
the siding.
The interior of the home is.oomprised of five roomsl living room, kitohen
with dining area, bathroom end two bedrooms, Tha, living area wes in average
oondition showing no signs of physioal ,or fun~tional obeo1esosnoe other than
needed oosmetios. Oomplete repainting to refresh, and brighten the elltire
living area is reoommended to inoreaee market vallie and eppeal.
Thehouse hilLS a full basement, with interior aooeas from the dining area. The
basement appeared to have been finished below grade living area at one tima
however the resident, Wendy Soutner , stated the basemant was flooded in, 1972
and 1975 with sevaral hat. of atanding water from street flooding. Only
meohanioal oomponents appeared to have been maintained from that time on.
It was, alao diaolosed during said inapeotion that water seepage ooours
l\'egularty'in the basement dUll to normal and heavy raina. Evidenoa of water
marks and effloresoence on basement walls substantiates this claim.
The furnace is fueled by gaa and provides foroed hot air to all finished areas
of the first floor, The wat-er heeter likewise is fueled by ges. The home is
oooled with a oentral aireonditioning unit. The elee.trio service' is 60 AMPS
and appears to be an "old' servioe" with drouit breekers but leoking a Main
disoonneot. All meohanioal oomponents are funotional as disolosed by Wendy
Soutnsr. T.he exposed struotural members of the basement appeared in Bood
opndition. There wers no signa of wood infestation.
QUALITY
Ii,
SERVICE
'1'h. f.ou\' majo\' objaot1vas affeoting thamarkClt va1uCl of tha ham a aral
1.) Tnta\,io\,.ooematicl"painting
2.) E1eotrio u\'Vioa 'In.ddCl and outaida
3,) Watar uepasa il\ haaement
4, )I'otantial of stroet flooding resu3.tins in standing water in baaemont
t e.timete.'tha oost to repAint tha entire livins arae at: $1000.00 t alae)
e.timata the ooat of \'O\llllaing the aleatt'iolll serviae ft'om the mallt. to the
panelboxj raplaoing tha ni.t'aul,t panal box to inalude the requit'ed main
diloonnlot and, a metal' bape to bl $2500.00. '1'0 norreot the watet' seepage
pt'oblam would involve tho intorior slab being trenched along the blook found-
ation thus o~llnnel1ing any water lllakillg into the ballement to a lIump pump
to be pumped to the extorior of the home. An averase elltimate for this
lIervioe would be $4500.00. tt ill diffioult to plaoe a OOllt fila tor on the
potentiel flooding beaauae the \lroblem aen only be oorrllated by the townllhip
rllp1a011\g IItorm sewerll throughout tho araa. Until suoh oonstruotion is none"
idared and undllrteken the potential of. flooding atill OOOUt'll and nElgativaly
affeots marketability. Therefore to establish a va1ue.decraasa beaed on.
potential flood ins t q~elltioned four homeowner II ao to what nasative dolla\'
valUe they would plaoe on e home auol~ liS the aubj aat I The average wall $6000.
Therefore t oonoluda to 1IIake thia pt'operty oompat'able with othet' like
aalea in tha araa would neoellllitate an adjulltment downwat'd of $14,000.
t Itave included. four reaorded 1I01d pt'opertiell all, of renah deaign and s:I.11Iilar
in location and amenl.tiell. All but one, 3542 Oreen at. Camp 1\Ul, IIPpear
from t~e informa~ion provided to be in good condition and. not dillclosing
major dllfeotll unlike the subjeot property. The average lIele price of thelle
three r.ropel'~iell iB$71, 700. The \It'opftt'ty located at 3542 Ot'Qlln 8t. wan fiold
"all is' and disololled "work wan needed" I sold for $60,500.
Balled on thelle reoen~ lIales and the elltimated OOllt of making the lIubject
property oomparable and marketabla it ia my opinion that the value of the
real pt'operty of the Rstate of trene 80utner on A~gullt 13,1997 ~1I ($5~,OOO)
fifty-eight thousand dollara. ' .
If t can be of further ansilltanee in thill matter plellse contaat me.
, Sincarely j .
~~
ASllooiace Broket'
sou tl10 r.W
option must be ellore1sod I)y written notice thereof; delJ.vel'od to my ElIocuto!'
within sill (6) months following ~he dsto of my doath, Should my daught.er,
WENDY L, SOUTN1!:~, fsil to ollordso such oi1tion or should she Jl<\t!fy my 1';1I0C\ltOI'
in writing of hor rol08so .of such option prior to ita ollpJ.ratlon, 1 givo,
deviee end bllqlieath such resi.dence r,eal ostate 'as e part. of my residuery
estate, If my daughter. WENDY L. SOtlTNER, ellol~chos the option In accQrdance
herewith, I diroct that settlement on the sole of the resl estate be condllded
wHhin sillty (60) dsysof the day of the ellercise of sllid optJ,Ol1' I fllrther
dlrect that .if my daughter, WF.NPY L, SanTNER. is l'eridlnB in my r~:;idenLiQI
real estat.e at the time of my death, she shall have the right to conti.nue. to
reside thlrein without the payment of any rent. but SUbj8ct to the duty'to pay
any real ~atate tOiles coming due during t.he t.lme of her resldence aHer the
de~e of my death, keep and maintain the fire ,insurance in force, and to perform
Il~neral maintenance and upkeep of the"r~sidence while she resides therein, slIch
privilege to reside therein .to ellpJ.re no la'ter than six (6) months following
the date of my death.
ARTlCLre IV
I give, devise and beqneath all the rest, !'esidue and ,remeinderof my
estate. of whatever nature and wherever situate. unto my children. WENDY I"
SOUTNfoiR. THOMAS R. SOUTNERi "and STEVEN J, SOUTNER, in equal sl,a1'es. prllvided
that should sny of my children predecease me, 1 glvo. dovis~ end heqlluath ,such
child's share unto his or her issue. pOl' s~irpus hy representation. and in case
oC e failure of same, thol1 1 give" deviaE! and buquuath stich duconsed chIld (;
share equally to my surviving children,
ARTlCLE V
"
I l1ame, constitUte and oppolnt DAUPIlIN DEPOSIT BANK ANlJ 'rKlisT C:O~Ii'AN\',
Executa!' of this my Last Will.
IN Wl:~~SS WH,EREOF.
dAY 0 C UctR-I:r-l-'
1 have hereunto sot my hand' al1d seal, thIs
\ 1988,
-IW.
I ,
. '---;' -
:,,"-~"~.. ),l,' ---L..-~~~~ti >l.!,',,~-(Sg^ld
I K~N" A, SOUTNEH
BIANCHINI & McDONALD
Attornoys lit 1.l\W
MICIiADI.I', B1ANCIIINI
2'00 KIl\Netun ROIIU
Vurk, I'A 17402.373 1
Toll (717) 8~0.Q655
IlaMI (717) 8~o.o399
1'10080 reply tn!
)IlROMIl), McDONALD
~39 Wnhon Avonuo
HlImtnolelnwn..l'^ 17036
To11(717) 566.2127
flnxl (717) 566'719~
Hummel.town Offioe
May 12, 1998
Reqistef of Wills
Cumbefland County Courthouse
C~rlisle, PA 17013
ReI Irene A. Soutner Estate
No. 1997-864
Dear Sir IMad1l1n1
EncloEiled you will find the Inventory and the Pennsylvania
Inheritanoe '1'ax'Return for the above-referenoed Estate.. Ihave
inoluded an original and one oopy for purposes of filing with your
offiQe as well as the $25.00 filing fee.
Additionally, I have enolosed an extra oopy of the Tax Re~urn
and the Inventory whiQh I would ask that you time stamp and return
to me in the enclosed self-addressed stamped envelqpe.
I wo.\.lld also request that you pt'ovide .me with the form that I
will need to file with' the Department of Revenue to obtain the
refund of the overpayment of the Inherit~nce Tax.
Very, truly yours,
BIANCHINI & McDONALD
d:::'.J::::~4/
. JJMlswt
Enolosure
cc Wendy L. Soutner (w/enc)
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HAKI OHIOK PAYAILI AND RIHIT PAYMINT TOI
REGISTER OF WILLS
CUHBERLANO CO COURT HOUSE
CARLISLE, PA 17013
OUT ALONG THIS l.INI .. RITAIN l.OWIRPORTlON FOR YOUR RIOORDS ....
itW:UW. w.A~l1'.rb'9.:m..NDYfal. .O~. 'YNtlliffTAiI'ol.Ytx. A'\SjlRA.fil'J.fiNr~.Ar;, t"OWAlfol.'b'lf., ................
DISAl.LOWANOI'"oP DIDUOTIONs ANb ASSI88"I~T Q~ TAX
ISTATI QP 80UTNER IRENE A FILl NO. 21 97-0864 AON 101 DATI 07.27-1998
TAX AnUAN WAS I (X I ACCBPTBD A8 flLBD (I CHANOBD
RISIRVAT%ON OONOIRNINO FUTURI INTIRIST'. 811 RIVIRSI
APPRAISID VAl.UI OF RITURN IASIDON' ORIGINAL RETURN
I. A.el hbb (Sdh.duh "I
2. StDDko .nd IDnd. ISDh.dul. II
B. CIDo.h Hdd lltDDk/Po~t'no~ohlp Into~..t (80hodul. CI
4. HD~tgoDOO/Hot.o A.coly.bl.(8chedUle Dl
I, Cooh/lonk D,pDIlto/HloD. P'~oDn.l P~Dpo~t~ (Soh.dule BI
6. JolnU~ Ownod p~Dport~ (8oh.dul. fl .
7. T~'noforo 180h.dul. 01
8. TDtol Aoooto
APPROVID DIDUQTIONS AND IXIHPTION81
9. fun.~.l BMP.nO'o/"do, ,cDoto/HloD. BMP.no.. (Boh.dul. H) (91
10. D'hb/Ho~tg.g. Ll.bUlH../Ll.n. (8oh.duh Xl 1101 489. B7
11. TDtd O.duDUon. (111
12. N.t V.lu. of T.M A.tu~n (12)
lB. Che~lt.bl./0DY.~no'ntel I.qu..t.) NDn-.llolld 911B T~u.t. (Soh.dull JI (18)
14. N.t Velu. Df Bot.te,8ub~lct tD T'M U41 89,968,88
NOTII 11 .n'~I"I.m.nt wal illUld prlViOUllY, linel 14, IS and/or 16, 17.nd 11 will
r.n.at 1'igur.. thlt inolud. ,the total 01 6.IJ. rnurnl a......d to d.t.. ..
'ASSI8SHINT OP TAXI
1&. "-.ount cf Llne 14 .t 8Pouool ~ob UBI .00 X, 00.
16, AMDunt of Lln. 14 toMobl. et Llnod/Ol... A rote U61 59,968,88 X .06.
17. "Mount Df Line 14 tOMebh et Oo11.t.~ol/Ch81 II ~ete 1171 . GO X .18.
18. p~lnclpel TOM Duo (18)
TAX ORIDITSI
P"YHBNT
DATB
1.5 ,) I 0-3
8UABAU OF INDIVIDUAL T"XB8
lHtlfRI1ANCC TAK PIYlaloH
PEIIT, i'1060\
IIARRlBaURD, I'A 17Uft-eaDI
OOHHONWIALTH OF PINNSYl.VANIA
DIPARTHINT OF RIVINUI
NOTICE OF INHEAIT"HCE TAX
APPAA18EHBNT, ALLOWANCE OA DISALLOW"NCE
OP DEDUCTIONB AND ASSE8BHENT Df TAX
JEROME J MCDONALD ESQ
439 WALTON AVE
HUHMEL8TOWN PA 17036
DATI
ISTATI OF
DATI OF DIATH
PILI NUHIIR
OOUNTY
AON
III
(El
IBl
(4)
(Sl
16)
(71
ABCU~T
NUHIEA
D18COUHU + I
IHTBRB8T/PBH P"ID I-I
.9
07-~7-1998
SOUTNER
08-15-1997
21. 97-0864
CUMBERLAND
101
Allioun~ Ae.l\bd
BB.OOO.OO
iDO
.00
.00
. 7.1BO.00
9_ .608.82
.00
(8)
14,200.37
AHDUNT PAtD
TOTAl. TAX ORIDIT
'ALANOI OF TAX DUI
INTIRIST AND PIN.
TOTAL DUI
c.
'*
m.n.,..."..t-",
IREI~E
A
HOYEI To In.u~e p~.pe~
c~.dlt tc ~DU~ eooount,
oub..Hthl uppo~ po~HDn
Df thl~ f.~M wlth y.u~
tOM po~"ont.
74,658.82
lG.ilRQ at.
59,968.88
.00
,00
3,898.15
.00
5,598,15
o
4,579.91
781.780R
.00 .
781.78CR
" IP pAID AFTBA DAYB .INDICATED, 8BE AEV&A8E
FOA C"LCULATION Df ADDITIONAL INTERE8T.
t IF TOT"L DUE 18 LBB8 THAH .1, ND PAYHENT 18 RBQUIAED.
If TOY"L DUE IB RBPLBCTED A8 " "CREDIT" (CAl, YOu HAY Be DUE
A RBFUND. 8BE ABVEA8B 81DE OF THIS FDRH FDA IHSTRUCTI0NS,)
,C';I ., .'"'
<,:./ ',,, D~
lS I
(,' ('-.J
tC
1'0
'I ,
~4 "
(J' .CI
(} (,:1 '5
&!o: ~ ~'
RI*EAYAT1OH,I'Eft.'.. of d.ctdln\l d~ln, on <<ir hlforl Dlomlr 12, nae"M Jf I.W futur.lntlr..t ln thl .,I\atl lttraniferrld
In pon.".lon ell" .n~ov..nt to Cl.1I '_(ooll"terIU bln_Uciarlll"f the d,o.dlnt .Utr the IMPlr.Uon of ftnV .etet. for
11f. Ot' -for VII,.., thl Oo..omIl.lt.h hlr.bv '.)Cpr.llb "'''1''1,1.. tht right tp .pr"he and "",.. 'tran,hr InhlrUlnCI tl)CI.
.t thl lawfUl CIU. . CcoUlternU rlh on IflV .uoh future lntarl.t,
PIIRPO.I 01'
HOflCl1
to fulfill the r.qulr...nt. of .lot"lo" U40 of the Inh.rUllnol Ind Elita" ,.)! Aot, Aot 21 of 1996. (72 P,B,
SOollon 914elo
PAVlIENTI
,
Ptt.oh the top porUon of thll HoUcl .nd .Ublllt with vaur p.av..nt to thl RtGhtlr of \41111 prlnhd 011 thl "11,1,,," lid..
..Nlkl Ohlok or lonlV ordorPIVlbll tOI RBDlaTBR OF "1~~S, ADBNT ' "
REFUND' (eA)1 A'refund of ";\IM orad1t, whlClh ~.. nQt r',equutld on the fa)! R~~urnle.v' b. -,.lq\IAlhld bv Oo.pllt'1ng"1'1 ftAppl1oaUon
fa" Aefund Clf P,nn.vlvanla Inh.rltlno. and Rltlb TaK" (MEY-U\S),,, Applloation. Ir. a",alhbla at thl OUlal
of th.R.gl.tlr of Will" nnv 0' thl 13 Rlv.n~1 PI.trlet Of floe., 0" bY o.lltng thl liplOlllll 24-hour
,n.Wlrlng "1"1,1101 nu~.r. fer for.. ordtrlngl 1n PtnnlYlvanla 1"800-S6t-'OBO, out.lda Ptnn'vly~nl, and
within 10011 Hlrrlaburg Irll 1711> 1a7-a094. TPPl 1111> 771-llel 11!,lrlng IIPltrld OnlVl.
a'JUCnOH" Anv p.rtv lnlnt.r'lt not III\hfl.d with thl BPprahl.lnt, allowanClllor rtluUowanoao{ d'duotlon., or '........nt
of tlM Clt'loludlnG dhClount or Intlr..t) .. IhOil" on \1,11 Nottcl .".t objut withln .btv (60) 'd"VI of rlo.lpt of
thlo NolloI bV'
. AbIIlN
I8TRATIYI
CORRECTIOHS, PMotual .rror. dllooverldan this ........nt .houldb.addr....d In writlt'lG tal PA DIP.rt..nt of RIy,nuI,
lur..u of lndlvldualTaKII. AnNI po.t A.......nt Rlvl.w Unit, D.pt, 28D601;llarrllburUi PA 17ue"D601
phon. (711) 181"6aDS. B.. pag. & of thl book lot ''In.t,,uoUO"' far Inh."lhnoll fa)C Rlturn for I A..ldlnt
blo,dint" CREY-lID1) for an I)CP1anatton of ad'4nl.t".tIY.l~ o~rrlo\abl. .rror..
--wrltt.nprot..t to thl PA D,part..nt tlf R.yenue, Board of ApPAah, Dopt, 2610iU, III,rrllburg, PA 17128-1021,
....l.o\1on to hav. thl ..ttar deter.inld .t .udlt of the looount of the p,rlonal rlp"..entet1vl, OR
.....pp..l to thl Orph.ni'''Court.
OR
INtlRIB11
If _ny tlK due It p.ld wlthln thrll (3) o.hndar 1I0nth.:t1ftlr thl d.oed.nt'ldcnHh, a ,flY, p.rolnt (610 dhobunt of
thl t~~ paid 1..llow.d.
Th.l.~ tl)C .-nt.tv hOn~partloip.tlbn ptn.ltv 11 oo_put.d on tha tdt"l afth. tlK Ind Intlr..t ......~d, and not
p.ld b.far. Janu.ty 18, 1996, the flr.t daya"lt thl .nd of th. tlK a..nettv p.riod. Thlt non-partloiplUon
pln81 tv h .pp....bl. ~n thl. .... IInner, .nd ln the thtl nle t U.. 1111" lad a. ~ou would .p,,1I1 thl hli Ind lnter..t
th,t..hll bitn .......d .. Indloated Cln thlt notl~l.
Jnt.".it li,oh.r~id be,lnning with flr.t dlY of dal4nQulnOYt or nln. (9) lonth. .nd onl Cll dlY fro. thldat. of
d..th, tQ thl dati ,of p.v~.nt, '.KI' whiClh bloa..dlllnqulnt b.for. J.nu.rV 1, 1912:bler int.r..\ at tht r.tl of
,he (6U) ,percent per armu. o.hUllt,d at a dalh' r.te of .DUIM. All taKII whlClh bIOI" d.llnqutnt onlnd Ifhr
Janulry'l, 1911! HIli bll" Intare.t ot "rate whloh will v.rv' froe oalfmdar ~'.r to c.lIndar V'I" with that rah
,,"nouhold bV thl PA D,p.rt.tnt of RevlnUI. fhl appltoeblo Intlrtit rlt., for 1912 throuGhl99A .rll
blBCllUllTI
PINAUVI
'tilt Inter..t Rate bath ,Inbr.lt f:aat_Dr
Xur
lnt.,.ait Ratl pel1v lrltar..t Fiotor
1982 Ilk .ooma
191& 16~ ,OOO45B
1914 Ilk ,,009&01
1911 Uk ,eOC&&6
1986 10k .00011~
.~Intir.,t II olloul.t.d ., follbW'1
IHfBRBUT . SA~ANCB OF fA" .UHPAI0 " HUHBBR OF OAYS DB~lNqUBHT " DAl~Y INTBkBST VACTOk
"'~Anv HoUo. lilUid a1.\8r thl;'t.lC bloo... d.llnqulnt w1l1 refl.at an Inter..t ollcullUbn to flft.." (16) diY'
~.vo"d thl ditl of th, ........nt~ If I1IYI.nt ia,..dl "ftlr thl 1nt.r.,t oo.putatlon date .hown on thl
Hotlo./ additional Intlrl.t IU.t bl o.louleta~~
I9B1
1981-1991'
19ge
19U-199~
199&-199a
9k
IIX
9X
7X
9k
,lOel41
,000&01
.000141
,000191
,000?-41
PAVHll"T.
1It1..h Ih. lop' porllon of Ihlo "oUo. ond .Uboll .I\h .our p....nl ..d. p...bl. 10 Ih. nOlO ond oddr...
prlnttd on ~h' rlv.r.- tld..
__ If PlIl"NI D!C!D!NT .ok. oh.ok or .on.. ..d., p..obl. 101 "BOIaTSR OF WILLS. AOBNT.
__ If NOH-P!IID!.T Ilt!Qlb!NT .ok. oh.ok or .ono. ord., p...bl. 10. CONNONWBALTH OF PBNNSYLVANIA.
R'fUHb (eM), A refund of . t'M 9ftd1t, whloh "I' not requI.ted on th, lilt R,turn. .a~_b. r.q~.t.d bV ao.pllt'nA In
"Appllo.llon for R.,und of p.nn'.I.onl. Inh.rllono. ond 1.1.1. T.." (RI.-I!I!I. Appllo.llon. .r. o..llabl. .t
'ttMDffio. nf, theAlllher of HUla, .nv of tht n Rlvenul Oll\rlotOfUo.. or froll the OtPlrt..nt'. I'-hour
an.wlrlna .."vlol nu-blr. for for.. ordering, In ~.nn.~lY'nl. 1~aOO.'61~lO.O, out.ide P.nn.~lv,"l.
0Ild .lIhln 100.1 ".,rloburs or.. (717) 787-a094, TDoa (7171 71!-IUI ("..rlns ,.".Irod onl.l.
RIP~V TO,
ouI.tlon, r.~.rdlna error. oontained on thil notl01 thould b.,.ddr....d' tal PA D.p.rt~'nt of R.Ylnul, Bur.au
nf IncUvldual TIK..; All"l PC-It ".......nt R.vlew Unitt ,D.pt. 2&0601, Harrt'bura, PA 1112&-0601, phone
(7171 7a7-6108.
"
D18COUHTI If '"~ tlM due 11 plJdwHhln -thr.. (5) o811ndlrlllonth. Ifter thl d"oldenttt duth, . flve ptrotnt (aU) dJsaount
of thl tlK paId Ii alloW'd,
PENAlTY" ThI laX tlM ..n..ty non~p.rtlo1p.tlonp'n.ltY 11 Go.puted o~ thl totl1 of thl tlK and Jnt.r..t .......di ~not
p.ld be fori J.nulr~ 18,1996, thlflrlt d.~ Ift,r thl Ind uf thetlM ..n..t~ Plriod.
IHlBRU8n tnt.r..t II oharatdb1Illlnn)",u.1thflr.t dav of dtUnqulnov, or "1n.(9) lonth. ,nd OM (1)' dav frail 'hi d,t_ Qf
.di.th, to thl d.t. of ply..nt. TaM" which blo... d.llnquent before Janulrv 1, 19ae b.ar inter..t It thl rat. of
the (6l0 perotnt ,PI" annUlI o"lot.l1atta at I dlUv r.t. of .000164. AU tlWII whioh bioOt d.Unqu.nt an ttnd afttr
Janueu'v 1, llJU wIll bl.r lnter..t It . rati whloh ..H1 Ylry fro. 'oellnderY'lIr to oellndl" y..rwlth thlt rlt.
lMOunold by th, PA nepert..nt of R'Y'n~', Thl appllC1~bh JIltlre.t r.t.. fnf' 1982 throuSlt) 199& tlrl'
Vllt Intlrl.t Ratl ,. bath' Intere.t hotor V.ir Inte....t Ratl n1l11~ Intlr.lt Paotor "
-,
IIU !OX ,000&4& 19$7 9X ,00014'7
1m 16X .0004)1 1918-1991 IIX ,000301
1914 IIX ,OOUII 19U 9X , loom
1911 I!X .000$&6 1990-1994 7X .000191
1916 lOX .000174 199$-199a 9X ,000147
-~tntlr..t II u'~oUl.t.d " 10116..1.
IHTBRB8T . BALAHc~ OF 1AH UNPAID H NUNBBR OF OAYB O~LINqUBNT H D^ILY INTBRBST PACTOR
....Any HoUOI hllu.d efttr thl 'tllM bloo... d.U"qulnt ..111 r,Ulot In Interlit OllOlJlaUoh'to 11ft..n U.) dlYS
bl~ond thl di" of thl ..i....ftrit; If PIY.lnt hi .ade .ftlr the lnter..t oOllPuteUon dltl .hown ,on the
Hatlo., IIddJtlohll Int.r..t MUlt b, ollloul.~.d,