HomeMy WebLinkAbout97-01013
.",
...
CIl
~ ....
0 .
- ~
I
-
C\S I
. e
0 ... Q
Z lit I
LLI
\{\fi\'~~OO EX' (7.04) .-
COMMONWEAtHl or PENNSYI.VANIA
llliPA!lTMr:NT or IU~Vl:mw
OEfll.260601
tt^AHIS6UHO. f'/\ '11f!6.00l,11
I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
VEROllKI\S, RUTH M,
I!!
~n
~
INHERrrANCE TAX RElURN
RESIDENT DECEDENT
(TO BE FILED IN DUPUCATE
WITH REGISTER OF WILLS)
1..13 - ,).,:~() " ,2
for datos of duall1 of tor 12/31/91 chock 110ro If U
spousal poverty crodllls claimed
FILE NUMBER
21 97
COUNTY COilE YEAI{
1013
NUMBEH
I
C\
DECEDENT'S CDMPLf'TE ADDRESS
940Wlllnnlllott(lI1lR(ll\(1
DATE OF UlfHH ('urlisle, PA 170 I ~
m122/02 COUNTY ('UllIherlllnd
SOCIAL SECURITY NUMnER AMOUNT fjECEIVED (SEE INSTRUCTIONS)
SOCIAL SECUlmv NUMIIEH
189,18,6821
DATE OF OEATH
09/12/97
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(9)
, (10)
(15)
(16)
(17)
Discount
3, Remainder Relurn
(for dates of death prior to 12,13-82
5, F~deral Estalo Tax Return Required
4a. Future Intemst COm\lfOmISO
(for dates ef doath a tor 12-12,82)
6, Dacadenl Died Testate 7. Decedent Maintained a Uvlng Trust
(Attach copy of Will) (Attach copy 01 Trust)
, ALL CORRESPONDENCE: AND CONFIDENTIAL TAX tNFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETe MAILING ADDRESS
lvo V, OTI'O Ill, Esquire MAllTSON, DEARDORFF, WII.I.1AMS & OTJ'O
TELEPHONE NUMOER Ten East II igh Street
(717 )24~-~~41 Carlisle, Pi. 1701.1
ffl~
~~
5
~
~
w
a:
1. Real Estale (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages and Noles Receivable (Schodulo D)
5. CashhBank Deposits & Miscellaneous Personal Property
(Sc edule E)
6. Jointly Owned Proporty (Schedule F)
7. Transfors (Schedule G) (Schedule L)
8, Total Gross Assets (total Unes 1..7)
9, Funaral Exp.enses, Administrative Costs, Miscellaneous
Expenses (Schedule H)
10, Dobts, Mortgage liabilities, Uens (Schedule I)
11. Total Oeductions (total Unes 9 & 10)
12. Net Value of Estate (Une 8 minus Line 11)
13. Charitable and Government Bequests (Schedule J)
14, Net Value Subjectlo Tax (Une 12 minus Une 13)
15, Spousal Transfers (for dates of death after 6-30.94)
(Include values from Schodule K or Schedulo M)
16. Amount of Une 14 laxable at 6% rate
(Include values from Schedll1e K or Schedule M)
17, Amount of Une 14 taxable at 15% rate
(Include values from Schedule K or Schedule M)
18, Principal tax due (Add tax from Unes 15, 16, and 1'1)
19, Credits Spousal Poverty Credits Prior Payments
o 8, Total Numbor 01 Safo Deposit Boxes
(21)
(21A)
(21B)
3,766,62
4,608,67
Insolvcnt
+ + (19)
20. If Uno 191s greater than Une 18, onler the difference on Une 20, This Is the OVERPAYMENT (20)
A. 0 Check hore If you are requaltlng a refund of your overpayment.
21. If Une 18 is greater than Une 19, enter the differonce on Une 21, This is the TAX DUE.
A, Enter the interest on thA balance due un line 21A,
B, Enter the total of Une 21 and 21A on Une 21B, This is the BALANCE DUE,
Make Check Payable to: Ragllter of Wlltl, Agent
.. BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..
Under penallles 01 perjury, I doclare thai I have examined Ihls rahim, Including accompanying schedules and statements, and to Ihe best of my knowledge end
belle', It ISlrue, correct and complete, I doclare that all real estate has been roported at true market value. Der.laratlon of preparer other than the personal
repr,esentallve Is based on a~llnfc a,lIon of which preparor has any knowledge,
51 URE OF PERSON RESPONsm OR f'llINO RETURN AOOfU".SS DATE;
" ..~ roo ...<" '!.iH , 24 Lake I'orcst Drive, Hurlington, VT 0540 I 12. - I Y - T '7
IONA: HE 'R~R[!R-OHlER WAN REPRESf:N~TIVE ADDRESS DATE J
, --~~- 10 E. High St" Carlisle, PA 17013 1<><..J;l~('f1
: (if Applicable) SlII't'i't'lng SPOUllO'!1 Name (last, !'irsl And Middle Initio)l)
1, Original Relurn
2, Supplemental Return
4. Umitod Eslale
:z:
~
~
~
S
1,359.95
2,406.67
(8)
2,903.00
1,705,67
(11)
(12)
(13).
(14)
X ,00 =
x .08 =
X .15 =
(10)
Intorest
P;\fILES\OATAflll.Ji\WILl.INIJ6,WIL
LAST WILL AND TEST AMENT
I, RUTH M, VEROlJKES, of South Middleton Township, Cumberland County,
PCIIDsylvania, being of sound and disposing mind and memol)', do hcreby make, publish and
declare this to be my Last Will and Testament, hereby revoking any and all fonner Wills or
Codicils by me made.
I.
I direct that all my just debts, funeral expenses, testamentary expenses and all
inheritance taxes (whether such taxes may be payable by my estate or by MY recipient of any
property) shall be paid from my residuary estate as soon as practicable after my decease and
as part of the administration of my estate. My Executor shall have no duty or obligation to
obtain reimbursement for any such tax so paid, even though on proceeds of insurance or
other property not passing under this Will.
2.
I give my television set and the sum ofTWO THOUSAND DOLLARS ($2,000.00)
to ADELINE SHULTZ.
3.
I give my bedside table and jewelry to LESLIE LAURETTI.
4.
1 direct that RONALD LAURETTI and GERRl LAlJRETTI shall choose whatever
furnishings or personal belongings which 1 may own as they shall desire.
5.
I give the sum of TWO THOUSAND DOLLARS ($2,000.00) to SCOTT LAURETT1.
6.
I give the sum of TWO THOUSAND DOLLARS ($2,000.00) to LESLIE
'If 'JrJ. Z/.
R.M,V.
Page 1 of 4 Pages
LAURETTUBATTISTON.
7.
I give to SCOTI LAURETTI and LESLIE LAURETTI/BA TTISTON the Certificates
of Deposit which I have on which their names appear. I direct that if either SCOTT
LAURETTI or LESLIE LAURETTUBA TTlSTON shall fail to survive me, then his or her
share in my estate shall pass to his or her brother or sister.
8.
I give, devise and bequeath all the rest, residue and remainder of my estate, both real
and personal property, unto RONALD LAURETTI, absolutely, and this shall include any
funds on which I may have his name.
9.
I nominate, constitute and appoint RONALD LAURETTI as Executor of my estate
and I direct that he shall retain the fmu of MARTSON, DEARDORFF, WILLIAMS &
OTrO as attorneys for the estate. In the event RONALD LAURETTl shall be unable or
unwilling to serve in such capacity, then I appoint IVO V. OTrO III to act in such capacity.
10.
I direct that my Executor shall not be required to file a bond to s\:cure the faithful
performance of his duties in any jurisdiction.
II.
I authorize and empower my personal representative, in his sole and absolute
discretion, to purchase or otherwise acquire and retain any investments of which I die seized
or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer,
exchange, dispose of or grant options in regard to any or all property of any kind fonning a
part of my estate for such tenns and such prices as he may deem advisable; to borrow money
for any purposes connected with the protection and preservation of my estate; to mortgage
or pledge any real or personal property forming a part of my estate or to join in or secure the
'~11J:J{
R.MV.
Page 2 of 4 Pages
COMMONWEAL TI-I OF PENNSYLVANIA )
: SS,
COUNTY OF CUMBERLAND )
I, Ruth M. Vcroukes, restatrix, whose name is signed to the attached 01' foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that 1 signed and
executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and
voluntary act for the purposes therein expressed.
fk7h ~ -;t,AO(/;.{p~._
Ruth M. Veroukes
5'#'
Swom or affirmed to and acknowledged before me by Ruth M. Veroukes, the Testatrix, this
day of ~ ,199.:1-:
COMMONWEAL TI-I OF PENNSYLVANIA
: DJ;~
ub IC Notanal SeaJ
PhyIls E. Oed..."". NoW; Pt.tlIc
C""isle Boro. CU!TlCct1ard CounIv
__~omrrO&"'" F.xfJires Jail. 5, 19!18
COUNTY OF CUMBERLAND
)
: SS.
)
We, W. J)(;t".C11 P vi'" u/;( CvKd C-/; ( r /fie l (h'-j er:s
the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified
according to law, do depose and say that we were present and saw Ruth M. Veroukes, the Testatrix,
sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the
restatrix executed it as her free and voluntary act for the purposes therein e"pressed; that each of
us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our
knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no
constraint or undue influence, . 1 . r f) ~ ' l
{i" tl.,l,.t.",~~...{ I
Address __tJ.':.....J:..'........Jh.J, Sf
-L~' f,sr;fT,( f /(, I j
(l::P-'lh~~,~ C'5f' Yt~
Address It?, E. /:I-t~ Sf .
Gv,.L"'; 11, :P.4 17ol.~
Sworn or affirmed to and subscribed before me this 51E day of dfM:'P , 1995"".
~~t.~, {~~
. Notary. ublic. NoI.1n.1IS.ol
Pt1ylis E. [1(d..... NoI~ PlbIc
(';.'llh<;lp f3orQ. CurnOO1a County
My C''II1L!f;;~1011 hpiros Jdll. 5, 1~
....--.....---
Page 4 of 4 Pages
/1":"" ../ /,., /'7
(,7- c'1' c., { _. .".
IUREAU OF INDIVIDUAL TAMES
INHERITRHeE TR' Dl~I'IQH
DEP!. 'U.OI
Hi\RRISlUMO, PA l1UI-0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
,
,
*
NOTICE Of INHERITANCE TAM
APPRAISENENT, ALLOWANCE OR DISALLOWANCE
Of DEDUCTIONS AND ASSES3NENT OF TAM
IIHWII,UIU.ill
03-16-98
VEROUKES
09-12-97
21 97-1013
CUMBERLAND
101
c.:::~AiiounfR..i:t hd--::l
L-== - --.J
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..
REV: is4'? -EX' AFii of o'F 9 'iT oNcii'"i CniF - i"NHEii i i' Ailc E 0 TAX - 'A-jiPRA'i iiiiENr; - AL.l"ciwAilcE 0 OR on 0 0 0 on 0 0 0 0 0 0 0 0
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
RUTH M FILE NO. 21 97-1013 ACN 101
IVO V OTTO II I
HARTSON ET AL
10 E HIGH ST
CARLISLE
DATE
ESTATE OF
DATI OF DEATH
FILE NUMBER
COUNT V
ACN
RUTH
ESQ
PA 17013
ESTATI! OF VEROUKES
DATE
03-16-98
TAM RETUMN WAS I (X I ACCEPTED AS fILED
I CHANOED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. Reel E.tete (Sohedule Al
2. Stooke and Bondi (Schedule I)
S. Clol.1~ HIld Stock/P.rtna"lhlp Int.....t (Schadul. C)
4. No.tgege./Note. R..el.eble (Sohedule D)
S. C..h/lank Dapoltt./Htlc. Par.on.l Prop.rt~ (Schadul. f.)
6. Jointly Owned p.ope.ty (Sohedule fl
7. T.en.fe.. (Sohedule 01
a. Tohl A...h
.00
.00
-&!!..
,DO
1.359.95
2.406,67
.00
(II
111
(21_
131
(41
(S)
(61
(7)
Non I To tnlur. prope,.
credit to )lour aCGo,,,,*,
lub.it the UPP'" portion
of thl. fo.. with you.
t IX pI)/"lnt.
3,766.62
APPROVED DEDUCTIONS AND EXEMPTIONS I
9 F 1 t 2,90~.00
. unere Exp,n.../Ada. COI .1"llc. Expen... CSchedule H) (9)
10. Debh/Nodg.go L1.bl1lt1o./L1on. (Sohedule II (10) 1. 705.67
11. Toto1 Deduction. (111
12. Net Volue of T.~ Retu.n (121
15. Ch..ltoble/Oo.o.~ntol aeqUe.t'l Non-el.oted '115 T.u.t. (Sohedulo J) (15)
14. Net V.l"" of Eotete SubJeot to TP. 1141
NOTEI If.n ......m.nt w.. i"u.d previoualY, lin.. 14, IS .nd/or 1&, 17 end 11 will
r.fl.ct figur.. th.t includ. the totel of ~ r.turn. .......d to dat..
ASSESSMENT OF TAXI
15. A.ount of Line 14 et Spou.ol r.te (151
16. A.ount of Line 14 t..oble .t Uneel/Clo.. A rote 1161
17. AMount of Line 14 t..Pble et Collete..l/Cl... a .oto (171
la. Princlpel Tax Due
TAX CREDITS I
PAYNENT
DATE
Ii .tli,[IA iJ7
842.05-
.00
842.05-
.00 M .00.
.00 M.06=
.00M.15=
1181
.00
.00
.00
.00
RECEIPT
HUHIER
DISCOUNT ('1
INTEREST/PEN PAID (-I
ANOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
. If PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN fl, NO pAYNE NT IS REQUIRED.
IF TOTAL OUE IS REHECTEO AS A "CREDIT" (CRI, YDU NAY IE bUE
A REfUND. SEE REVERSE SIDE OF THiS FORN fOR INSTRUCTIONS.)
M
J
f;
,:i ;'-,
dO
RESERVATION I Elt.t,. of cMC.o.nU dvlnt on or blfOrl O.opbat 12, 1'" ~- If 1"'1' ,ut...r. Int.r..t In the utlt, II tran.flrrMl
In p......lon or ,nJoy.."t to Chit I (Cloll.t.reU beMflcl.rlu of thl dla.d.nt 1ft" th. ,lCplntlono'anv ..ht, fOf
Hf. or for y..r., tM C~tttI.lth h't.bY IlCpr...lY r"lIr,,'" the right to eppr.h. end Ill..... tren,f,r Inh.rltlMI TIMU
.t the IltWful el... I (colhtlrll) t.t. on _w .uch tutur' Int.r..t.
_Of
NOnCE I To fulfUl th. r.qulr'Hntl of SICtlon 21itO o. thl; InMdt~. .nd Eltatt TIIC Aot, Act llClf 1995. (12 P.S.
Section 'llIO),
PAVHENTI Othctl th. top portion of this Notlu end lub.tt with your pBYI.nt to thl R.ght.t of Wl1h prlnUd on thl r.v.r'~ dda.
'."Me ClMCk or Hlt_'I' order plvabl. tOI REGISTER OF MILLS, AOEMT
REFUND (CA)1 A r.fund of . tllC orldit, which WI' not r.quI.tld on the 181C R.turn, .ay ba raque.tad bv c~l.tln, '" "APplication
for Refund of penn.vlvanla Inh.rlhnce and E.tllt. Tal<" (Rf.V~un). Appl1utlon. ar. .vaHlbl. at thl Office
of the Re,ilhr of WUI., any of thl 21 Ravanu. 01ltrl(lt offlc.., or by e8111n, thl .p.clal 24-hour
answ.rlne ..r"lae ~r' for for.. orckrlnlll In P.mlYlv..,l. 1-800.SU-ZOSO, out.ld. P.M.vl"lWll. and
within loc.l Harr-lIbur, Ire. (717) 711~1094, TOOl (117) 172-2252 (Hllrlng I.,alnd Only!.
OIJECTIONSl Anv party In Intera.t not ..tl,flad with thl .ppr.I....nt, allow8nC. or dl..llowlWlce of deduotlon., or ........nt
of t.1< <including dhoount or Int.re.t) .. .ho1<<l nn thl. Notice .u.t obj.ct wlthln .AMb (flOl day' of r.ulpt of
thlt NotlCI bYl
.-llrlUln prot..t to the PA D.part..nt of Ra".nue, Board of APpa.U, D.pt. 211021, Harrlsbur" PA 11121-IOll, OR
...lectlon to have thl .aU." dat.r.ln.d at aucHt of thl .ccount of tha parsonal r.presantltlv., OR
_..,p..1 to th. Orphans' Court.
AlllnM
IITRATlIIE
CORRECTIONS I FlOtual .rror. dhcover.d on this ....u..nt .hould b. .ddr.....d In writin. tal PA nepartaent of R.venue,
Bur.au of Indl"ldu.l TIl<a., AnNI po.t A.......nt RevlM! Urdt, O.pt, 260601, tI.rrllbur., flA 11121-0601
Phon. (117) 781-6S0S. 5.. pa.. S of the bookl.t ''In.truction' for Inherltanc. 11)( R.turn for a Re.ld.nt
Olcedent.. (REV-lSOI) for !In I)(planltlon of aa.ltll.tratlv.ly correctabl. .rror..
OlseOUHTl
If any ta)( duB I. paid III thin three (S) c.l.ndar aonth' .ft.r the d.cedlnt'. d..th, I fl~. percant (5~) dl.count of
thl t.)( p.ld I. l11edd.
1M 15;( taM ....\'11 "on-p.rtlclpatlan pan.lh it co.,utltd on th. tot.l of thl t.)( and lnt.r..~ ...."ed, and not
p.ld before Jsnuarv I', 1996, tt,e first dlY aft.r the and of the tlM lIen..ty period. Thh non-p.rtlolp.Uon
penllty II IIPplelabl. In the .... .anflfIr and In the thl .... U.. p.r lad u you would appllll thl taM InCI Inter..t
that hall b.an ......ad .. lnellc.teft on thl. noUcl,
tnt.t..t I. ch.r.atI b.,lnnlnil ..lth first dlY of rtallnquM\CY, or nine (,) .ooth. and on. (11 day frol the dete of
death, to tM d.t. of p.y.ant. T.I<II llhlch bee'" dlUnquent blfor. Ja"u.ry 1, lCJ12 be.r Int.r..t It thl rete of
.11< (6~) p.rcent p.r w~ c.lcul.t.d It . dellv r.t. of .000164. All tal<.' lithlch b.ca.. delinquent on end aft.r
January 1, 1982 w111 b..r Int.r..t It a r.t. which wll1 "'.''11 froe calend.r y..r to c:ahndar y..r with that rltl
annnunc.d by the PA Dap.rtltllnt of R......nu.. ThtI appl1nbl. Int.r..t rlt\ll for nlz through 1998 .r.l
PENAL TV I
INTEREST I
't.!!! tnt.r..t RI!! D.lly Intll'''' fact~ !!!! Int.r..t R.t. Dally tnt.rut factor
196: ZOlC ,00054' 1911 " .000Z41
19n 16lC .0004S1 1981-1.,1 11% .OOUOI
1914 IllC .000101 1"2 " .aOOZ41
I'IS !SiC .00DSS6 I"S-1994 7X .00019Z
1916 IO~ .DODZ111 1995-1'" ,~ .000241
.-lnter..t It c.lcul.tad .. followSl
INTEREST . SALANCE OF TAX UNPAID X NUNSER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
-~An" Motlc. 'uued .ft.r the t.M baCOIII' d.llnqu.nt will r.fI.ct M Int.r..t calculltlon to flft..n (15) d'YIl
bI!land the det. of the ......Mnt. If pay.."t It .ade .ft.r the Int.r..t cQltPUtatlon dllt. .hown on thl
Notlc., Itddltlonal Int.,...t ~I.t 1M c.lcuhted.