HomeMy WebLinkAbout79-00710
j:j
~
~.
OJ
~ i
.. '
H Cl
~ IS
.
0 IQ
CIl
~ I
;:s
0 ~ 0
,,"4 :J:
t''''
~ '&
'"':"
- .s
N
! I~
III
,. 'i 1../
- .
"
.;(/-7'7-/;0
COMMONWEALTH OF PENNSVlVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COllECTIONS
COUNTY OF
'*
"
rio"
. ,
t.:t "I
."rt' ,.
Form ncc-na
CUMBERLAND .
RESIDENt. nECEDENT
BIPonTAN'r: 'flits return must hl~ complntctl 111 Ilet.nlJ. IUlIt I'tll!t1 III dllpllclll,O, with will II LtIH:llccl, wlt.h lilt!
HOAlsLPr of' WIlls 01' tile Count.y w!lnrl' de(ll~lllJnl, rl!stdf!c1; llf~tlll'll Ls due withIn one YOllr lifter
clnte of' tlf1t\tll, unll'ss an nxtnns::,1I Is P;I'lllltHcl hy !.tll! SI~Crl!I,III'y of' HI!VIJTllll~. (socl1on 70:1 of'
t.I\l~ lnherlt.nnce 11n,1 Esl.ute 'l'/lX Act. 01' H101.)
IN TilE MATTER OF TilE ESTATE OF
.. ..,...MELVINC. WILT..
(State full nanlC of d~l'dl'nt)
} An'ID.\VI1' Ot.
".,..,. t:XECllTOIl
ADMINISTRATOR
COMly
Late of ... cumberland
County of
pennsylYil.n,i<!....
Cumberland..
"...'..}ss:
........
SIIIIe of
Administrator
susan W. Deaven
or the estate of the above-named decedent being duly sworn, depose S
Eseeutor
and say S
D~cedent dIed
21 ,,1979
(Ilflyl ('!;'loar)
,J testnte leaving u lust will, copy of which is hereto attached. }
L.......1tIIl*!
Janlli'iry
(Munthl
Name and addreu of attorney or}
other authorized representative to
whom all rorrespondencc should be
mailed,
That as such "...!??!:~.9:!:!.!::EJ.?L."".."" deponent is familiar with the affairs of said estate and the property con-
(EllIOI'ulor.Allmini~tr:llur)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit bux registered in decedent's individual name, or jointly
with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent
or deputy, with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Dauphin Deposit Bank & Trust Co.
West Shore plaza
----Lemoyne, PA 17043
Till S SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
Decedent and susan W.
Deaven
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
dauqhter
That the contents of sairl safe deposit box or boxes are itemizerl under Schedules of this
return, with the exception of the following, for the reasons hereinafter set forth: MisceIlaileous
documents of no value.
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the
real property in the Connn0J1weal th of Pennsylvania of which decedent died having an interest therein. It
also sets forth the mortgage encumbrunces uJlon each purcel of real property at the date of death, giving
the amount still due at death, nrune of mortgagee, dat.e, rate of interest, and book and page of record
thereof. It also sets forth in the columns ]lrovirled therefore the assessed valuation of each of said
parcels, the estimated market. value thereof as of date of death of decedent.
That Schedule B attached llereto nncl made part hereof sets forth f\111y and in rletailall personal
propert.y wheresover situated owned hy the rlect'!dent at the time of death; all moneys left b~' the decedent
at the Urne of death, whether 1n decedent's immerl1flte possession, standing to decedent's credit in banks
of deposit, savings hanks, trust companies, or other institutions, whet.her individually, or in trust for
Imy other person or persons ~ivIng also Sp.IHlrntely the accrued interest. thereon, if any, down to the last
interest day prior to decedent's dellth in t.he cllse of SAvings hanks, and to the date of' decedentl s ceath
in Illl ot.her cllses; nll hands, postal snvings, trensury certificates or notes and other evidence of in-
dehteclness of the Ulli t.ed Stntes t.o the decedent; a)) ohl1gat1ons, whether hy stat.ut.e or ngreement they
are designated us tflX free, of the Unit.ed States, or any state, or politicnl subdivision thereof, or of
any forei::Ql country, which fire owneei Ilt the time of denthj all wef1rin~ apparel, jewf'!lry, silverware, pic-
tures, llooks, works of Hrt, household furnltnre, horsp.s, cnrrlug;p.s, outomohlles, hOflts, nnrl Rny and all
ot.her }lp.rsnnlll cllllttHls of WlllltscH!vel' kllut or IIllturp., Ip.fthydf'cedenl., t.oget.her wtt.h the fnirl'j' estimllted
mnrkp.t. vlllu{> t.1lf'rcof': 1111 IlClwts uwlmorlgllllf'S helet by dpcerlent /lull of fl.1) clnims due Ilod owing decedent
.1t. tllf' t,1m(~ of .It'ld,l1, IlfU! al) prOlnl..snry notes or other inslrlUnents tn .....rtt.1np; for tllf" pnyment of money
of' whIch tll'CI~lll'nt. IHI~,t t'oSS('SSI~Il, of' .....lllltsOf'VI..r IIHturn, with Int,('rest t.hereon, if 11I1~', giving the ffice
vlduC' IUlll estlmaU'11 f'Hir 11lltrknt vlll\lf' t.herl'ol', IUlf~ if' stlcll ('stimld,(!i! fnir mnrk(!t vllllle be less than the
face vll1 ne, It se ts fort.h lIri e fl y 1.I1t~ rellSOIIS for such \lepreel Ilt 1 on liS to eltch 1 t.l~m; 1111 moneys payable
t.o tht! "SI.I\U~ from life InSllrllli('I~ policies clirrll./1 by "l'cC'ltent; 1111 ItlUllllty nnd f'ndowment. contrllcts the
prClc~t!ells tlf which IH.re }l11~llhll' 11)1011 till' dl';ltlL 01' IIII' dl'(~l'lll'nt: Hutl Illl 1.h(' corpornH' st.ocks alllt tl1virlenrls
Illlf! thereon Iltltt \llIp/(111 itS of thl' ,lllll' I,f' dl!lltll, bOlllls Hill! IICCrlil'll int.l!rf'st tltf'rt"on to th" tittte of dec~-
dl'nt.ls t!t.'llth IIlllt nthl~r In\'I~SI.!1ll'Ilt. sl't~\Irtlll!s n.....IIPllll~' till' rlecp.ttent At t.h~ time Ilf' I!l'ltt.ll. with the market.
vldlll' Ulr>rl'nf' lit sitch timf'.
., ,
.I -:
-/ ,'. .~-.I
_____._f
//. .-/'~, /
, I
;
,. "
In Ilw t'1I~P or SI'I'lIl'iIII!~; 01' ,'Iu~;l' Ill' rlt[1111~ l'1l1'IHll'ldlollS. th" \'Hllll'S l'I'IHIl'tl'ti Itl'" as I'llr U~
p(}s~lhl(! slIhslllnlllll,'\11 li~' 1'lllluwl1\1 stllll'l1ll'lll', 'II" t'l" 1'111"1'(\ 1''' Iloll';, ...lio'hlll!', tIll' 1I','~"t.s HllIl Illlhlllttl!s
thereof liS oj' the rlllll' or d"HIIl. '1'111' "'1'lll'dlllO' ill ',11 ""'1, rUlli, IIII' 11111'1"",1 tll" dl'I',..I"1I1 III 'Ill' I IIII'! of'
III'l\th III IIllr l'lI-pllrl.1l1'l'slLlp 01' hll~;I",'S~. Illld III !;1l1'1"11'1 01' till' \'111111' fll' slIl.ll Inl,,!"..,1 11l"I'/' "; 1l1l1l1'XI.(j to
subl Sl'hf'llul.!, 1'IIIIIIwIIII Stlltpl\11'IlIS ~howIIlJ', tlil'II,;",pl~, IIll<l II:lhllll I.". nl' ,,>lllrI 1'1l'.PI11'llll'r';!111I Ill' hllSllll'HS.
A eol'~' of !.Ill' l'O_plll'lnO'l'sllll' 1\1',1'1'1'111"111. (If' 111'111. :1 "llltl'ltl.'nl 0..;1.1 1 1 Ill', fOl'th IIII' 11Idlll'" 01' tll" Ilt~I'..I'lIll'llt.)
tog,~lhl.'r ....Illlll stllt.I'ITlt'lil .....'lllIg, \'ortlL t.lll' f'I','II'lll'1..r I'l' III" IJII';I IlPss. lIs 101'1111011, /lilt! "" l'I I 01111'1' I'/lets
pprl.llllIlllg 10 till' ll11sllll'SS itS IllH:. h,' 111'1'11111'111 III II I'lIlr' Ill1li ,1 II'" t Ilpl'rltlslIl uf 1111' dl,,'pdl'Il'-' '; Inl.l'rl'st
11'''1'1'111 mllst hpslll1mltl".I. II. ,,!lCluld IllSfl ~;l't 1'111'1.11 111 Itprnl"ll'd l'fll'lll, I.O).!," 1 11,'1' wlt.ll 111.. 1'1111' 11I111'1,,'1 \'111111'
lhl~r(>of', Illl~' otilpr prop'!I'ty oWlll!(l 01' Ill~qlll"dlL..d !l.r 111,' d,'cl'dl'lIi ::1 th.' I llIl" Ill' lh~lIlll.
Till! Sc"rdull' C 111.1.11('111'/1 1L1"'I~I(l Ilnd tTHulp Jlllrl. lil'I'I!ol' spls 1'01'1,11 II 1.1'111' III1SW"r to 1'1I1~1l Incluiry
conlnlnetl tllprnln IHlllln t.JJf' r.m,l' 01' U'IlI1SI'f>I'S ol'\IJ'lll\l'I'I.,\'. rl'lll fll' I'I!f'SOIlIlI. wi I hln two YI'III'S Ill' d('(:I!(hmt's
delllh, In cont.f'nlplllttoTl 01' 1\!"!(:l'llpTlt' s dellUl, 01' 1111.1'11111'.1 t.o i .Ll", i'I'I'pel In possi!ssloTl or ell,luYflllmt Ill. or
after !tent.h, slllIl s(~hl'dlll(' sel,s f'ol't,1I tlw 1I1l111l'" lint! \'11 I Ill' 01' SUdl propl','ty, io whom 1.I'llIlSrf.'rrml, the
relntlnnshl P of' t.he (.f'IIUS fl' "(!(!." t.o thr' IIPI:.!.h'l\ I., 1 ht' JlI'OpOI" 1.1 una I," sllIlrl' ,'(..'1' i \,1,(1 hy 1~1\(~h trllllsf'ermJ and
all other fllcts of H pertinent. tlllltlre rl'gllrllillJ!; slIlll I.I'HtlSI'I'I'S. III 1.1H' (:tlSf! 01' t.l'uns{'ers intender' t.o
take effect. in possession or en,loyment at or n!'t("!r r1c/lth. there Is IIlso 11l,t,llchl!d to the sehedule n cony
of the deed, trust ngrpemenl. or ol.her Inst.I'\lJ11I~llt (~rClll.ltlJ', Uli"! !.I'IISt. 'l'hi"!rl~ Is nIso Si"!t l'orth In sllld
schedule a lI~t, or 1l1111rolwr1..Y, I'f'IIl 1I11111lf>I'SOlllll, wlt.h Its vallie, \\'1111'11 PH:';S"S Ill. rh~C(!lh~l1t's dent.h hy
virtue or the exercise hy decelll~lIt, 1!ltlwr Indl\'ldually, orJollltly with 1I11ot.ller, or /lilY pmH!I' of' 1l11potnt-
ment vestcdinllcclJlimlt, clUlel' tn.llvlclulllly 01' Jolnt.ly, lJ~'I.hl' will, +I('ed, 01" other 1I1sl,rumrml. (J(' Illlolller,
with II copy or the 1nstrul1llmt crelltitl~ such llOwl'r 1It.t.llehctl t.o HIe selwchllo.
That Sch(>dule 0 nt,t.llcl\l~cl hereto /lnt! lnHflp PIlI't, !lel'cot' sets I'orth t.hr' tHl1l1eS awl Hlhlresscs of nIl
persons beneficially lnt.erosted In thIs OSt.Ht.O HI, t.he timo or <I.co<l...,,' s <IOHt.h, t.ho "Ht."re 01' t.heir res-
pective i"terests, their reIHtlonshlp. 1!' Hny, 10 th" doce<lent., tngother with t.he HW" Ht. Ihe time 01'
decedent's rlellth of' IllJ minors, Ilml\J1tl\nl~. Ilncl !J1!1lt>{'lcillrips 1'01' I\r~ "'Iller clecc!lmll,'s Wll]. It I1]SO
contains a statement showing which of the henel'lellll'1t!s nll1nf~fl In t.he rlecf!dent.'s will, If lmy, died prior
to decedent, the dates or t.heir llcath, lhell' IS!;Il~, and t1w rl'lllttollsl11p of slIch issue to thl"! bcne1'1.clnry.
That Schedule E llttllchctl h0rcto HIIII mlld.~ a part Ill'reol' 51'ls fort.h all J1J'OlH~I.ty, real Hllllller-
sanal, owned by the decedcnt Jointly wIth ."<<,t.!<,,r or others, incl,,<Ilng intonglhl", stondlng In the nome
of the decedent. ood ot.hers, plus the doto o..d pl<<.e 01 ",c<"d or Inst.r<<<nents "fl'oct.ln,\ the vcstiture or
real est.te <lnd the dot.e or ocqulsltion of po,'s",,,,lty, plus the ,"<<He, o<ldress 0101 reloUonshlp, if ony,
or co-owners to the deced(mt.
Thllt Sc"edule F attached hereto /lnd mltde /I part her'('ol' sets f'OI'Ul I'll' l~' Ilud In dl~t,tdl nll debts
and deduc tions cIllimed I'or ond on t..ehlllf 0 I' t.h Is <Ieced"" t' s es ta te, I ne I ",ling fu<<e 1',lI '''p"nses paid;
family excmption, wbere llppllcahl',; costs of odmlnlst.,'a I.lon of' thIs estllt.: counsel leos owl l'1Hllciory's
commissions paid or to he poid; cost cxpen<l,,<1 fnr hu<'ial t.rusts, tomhstones or grHvemarkers, ond reli-
giouS services, In consequence of t.he dPHl.h of' tho <leeo<lenl.: <lehts and claims onlng on<1 unpal<1 ot Ume of
de.tb; taxes accrued chHrgeHhl" for perlo<1 prIor 1.0 <I<<e,",,""'< s d<'ath (exc"pl, thoso Hlloned under Seetio..
601 of the lnhernance <wd Estate 'l'ox Act.): 1.0g<<U,,'" wIth a st.oten",ot of colla'<','nl pledge<1 In" ohlig.-
tians, if uny. It. Is agree<1 thot. tbe fl<ludnl'Y will PI"'s",,1. prnol 01 soLid ",ol<<<<,d nhll"at.lnns upon re-
quest, thot. il' the amonnt. actuolly 1'01<1 I.. sottle<<<<,nt. of' an)' I<'p, eommisslon 0.' deh' Is less t.hon the
estimote<l omo"ut. eIolming 0..<1 a110we<l, thot t.he snme will he 1'<'I,,"'ted 10 l.he Ileglst.er 01 \\'\1 Is, on<l t.11<\t.
the amount of' t.!lX llsSeSSC(\ clln he rCllss~sspd III lIeeorllltll(:1' I.hl'l"pwi th.
TbRt Uw toto]s of' Uw Ol'l'rol'rlol" "olomns io s",,,,,lol,>s ",I", "II", "CO, "E", "",I "I" "S <l1<,<",t,,<1 Ihereln,
have been cllrr1(>(l t'orwnrtl /tIlO propeJ'l~' rc)..!;lsl,~I',"1 In I,IIP S1l1lUl1llry.
J:.IP"jJl
day of
Od.:.tQt}l
. 0Jj:JJ
V
l(':U :\. ;"~. r.' ",I_;y:. l.:j'
IB
J~
Jt'J..i:I/"iJVt it,'!,,,, ,.
(Exeeutar-AdminL,lratar)
,617~9.I:'thSl;lC;QP.gSt.I:'~l;lt.m_.""""-,
(Street Number)
Worm1eysburg, PA 17043
(Cil!/ or TOll'" and SUlte)
subscribed and sworn to before me this "..,
)Jill- ~
son::
l't 111'd
-,.,
IIt.t'llr.. Sll',lIl,,!:, ~lrl'ld:l\"ij m:II,I' Sill'" 1111 "h\:tnl; .,p:tI'''''' III 11'1'
In ",\111 dplull.., or Ill" lI'onl ~\HI1""' ',llel in ,':;"'-' 111" :1.......'.;
~,'I~:):::, . ',:' ..
'11..".",1,:' ,;1
!It'fldHvtt and sellE'dlll"" annexed Ilre
11)1'[11011' 1'111'[' and 1I1l1h..tl,d sf'ellrlt.il's,
<;1'!'\ll'llll'''; "I' ,'111"'" lIr 1':1l'111~ ""I'I'''I'!,tll>\I~' Oll' :11 ill!'.I......1 i'l 'lilY l'l1__jlltl'llll'Josl1il' Ilj' !>lIS!lll''''S, !.llltt thi~
1I,ltll 111111 ..".tl.-,II.'ld:; fl"lllll'"'' 11111"'\' ,i,,, ;'.l',-,l',,:; ,1.." r"'I'li\I'~ "'~,:i,,dllll' "Ii" Ill'" Illt,ll'll,'d. \Iso l11llkf~
r.f'T'ttdll 111llt ,'q1\111111 d ill 111" ":~\.1'1';1\1':," ,"~, 1.....,:, '1"" 'I'l\" "":1\!'1,""'1 :I~, ,li"",.._,J\:''''';I'd,
. REV04S2 (8.781
CI!lMMONWEAL TH OF PENNSYLVANIA
'TRANSFER INHERITANCE TAX
SCHEDULE "C"
TRANSFERS
-~-
~
RESIOENT DECEDENT
-------_._._------_._----_._---~-
(1) Old decadent, within two years of death, make ilny transfer of any miltarial pmt of hi~ CSl.ltc, without receiving il villuablo and
adequate consideration therefor? (Answer yos or no) _y_e...~__
{2l Did decedent, within two years of death, transfer property from himself to himself Jnd nnothcr or othlns !including a spousel
i in lalnt ownership? (answer yes 0' no) __QQ_
(3) If the answ.' to (1) or 121 above is In the affirmative state:
(01 Age a' decedent at time a' tra"s'er _....19_
(bl State a' decedent's health.t tlma of making the transfer. (Note 1).
Ic) Ceuse of decadent's de.th. INate 1).
(4) Did decedent, in hlslifotimo, make any transfer of properly without receiving a VlIlUilblc or adnquutc consideration therefor
which was to take effect in possession or cnjoymlmt at or after his dr-nth? (Answer yes or noL_!l9_"~_
(Ill Was thero any possibility that the property transferred might return to trtlosfercr or his estate or be subject to his
power of disposition? (Answer yes or no) ._.!!...<2.._____
(b) What wns the transferee's nge i1t time of decudcnt's death? _J1..-0____
(5) Did decedent in his lifetime make any transfer without rcccivino a valuilble and adcquatu consideration therefor undor which
transforor exprossly or impliedly reserves for his life or any peri on which does not in fact end before his death:
(8) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) nQ
(b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(An wer ye, or no) _~__
(6) If tho answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or oth'!rs
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee':; promise to pay income to or for the
benefit of care of transferor? (An.wa, ye. or no) no
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved
power to alter, amend, or revoke, or which could revert to decedent undor terms of transfer or by operation of law?
(An,wer yes or no) no
(9) If tho answer to (8) above is in the affirmative, WilS the power to alter, amend, or revoke the intcre:;t of the beneficiary reserved
In the decedent alone or the decedent and others? (Answe, yes or no)
NOTE 1: The answers to these questions should be supported by affidavit by \hc attending physician a, well as a copy a' the death
certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market
value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit
copy of any trust deed or instrument, if transfers are claimed to be non-taxable, also submit detailed statement of facts on which
said claim Is based.
NOTE 3: List applicable p,aperty below In manner In which provided In Schedules A, B, or E.
MARKET VALUE
IEstimated)
ITEM
OESCRIPTION
DEPT. VALUATION
(Dept. Only)
1.
Real estate conveyed to Susan W. Deaven
and Dennis R. Deaven by deed dated 13
July 1977 and recorded in Deed Book-:? ,
Volume H , Page rft. , in the Office of
the Recorder of Deeds in and for
cumberland County on
Property was acquired by decedent
and his wife, Gladycer wilt (deceased
17 April 1966) by various deeds dated
11 October 1944, 17 October 1944, and
6 November 1944 and appearing in Deed
Book X, Volume 12, at Pages 142,143, and
144 in the cumberland County Recorder's
Office
a".JJ~,-,:{ e" -"~my I C.
21,640.00
(based on
ssessed value
or 1978 and
979) .
The transfer herein listed is claimed
to be non-taxable for the reasons sub-
mitted on the attached statement.
Insert this total opposite "Transfen", Schedule "e" in the
"AI Reported" column on the last page of this return.
-,,,"
i j"
2~~~~~
J
-0-
<Jyf\.
ATTACHMENT TO SCHEDULE C OF PENNSYLVANIA
INHERITANCE TAX RETURN
Schedule C of the Pennsylvania Inheritance Tax Return
reflects a transfer occurring on 13 July 1977 from decedent
to his daughter and son-in-law. Decedent's death followed
some seventeen months after the transfer and, consequently,
on its face, appears to be includeable in his estate as
a gift in contanplation of death. For the reasons set forth
herein, it is submitted the transfer should be excluded.
Decedent's physical condition at the time of and immediately
before this transfer was such that he could no longer be
adequately cared for at home by his relatives. This is pri-
marily a function of the brain stem stroke suffered in september,
1975, as reflected in the attached letter from Chester G.
Thomas, M.D. Decedent actually entered the Nightengale
Convalescent Harne in september, 1976.
As can be seen from the death certificate attached
to this return, decedent's death was not the result of a
lingering disease which existed at the time of the transfer.
He was, instead, struck down by complications resulting
from the onset of pneumonia. Although he had suffered from
pneumonia in the past, Dr. Thomas' letter indicates that
his recovery at that time was satisfactory. Decedent was
transferred to the nursing home at his own request because
of the burden he felt he was placing upon his relatives.
At that time, he communicated to his daughter the hope that
he would be able to return to the family unit in the real
estate subject to this transfer. It should be noted that
his daughter had been caring for him since 1972, and decedent
clearly indicated he had no desire to sell the house to
a stranger. Since he was not able to reside in the house
after being transferred to the nursing home and in view
of his daughter's care for him, decedent determined to transfer
the house to her and her husband.
Again, reference is made to Dr. Thomas' letter stating
quite unequivocably that decedent "considered himself in
fair health and had no premonition of impending death".
This statement by decedent's treating physician combined
with the 17 month time lapse between the transfer and decedent's
death should be deemed more than sufficient to rebut any
presumption that the subject transfer was made in contemplation
of death. For these reasons, it is respectfully requested
that this transfer be excluded from decedent's taxable estate.
"
8~'";
co.... -
ts.." .11
v, C
'c; 2 ~
~~~ i
E .
-;. 0:
S ~ -:~
= v. t:
u " c
u E Co
~ u
1::. e::
Real Propl:rl~'
Perso\lal Prnprrly
Transfers__
S\I"'l~lAR'.'
_____.__ (Seh. I'A")
____ (Sell. "11"',
___.,.___ (Sl.:h, "C")
CII'USS Taxahle Estate
I- ."
- Z '"
OJ W "
OJ :::0' ~
... u
:..:.J '"
~ Eo< '" ..J
H c:> .0:
~ H VI
:>: w.. :;; .~ <
c..
c.. 0 '0 c 0::
. C ~ "-
OJ -< ~ w.. U rtl ;- "-
.J:: UJ f= I- rl ", .0:
I- .( ~
c :;: Z I-< c 0
Z .:: I- ~ i- H Q) c Z
" <fJ u
w.. LW 2S rl Q. .0:
0 ~ ~ I-
" ~I c 0::
.S ::.: -= 0
~ LW ~ -;; "-
"
::: I- u w
'" I- ~ ~ 0::
c
:5 ~ "= c
:;;: c' 0
E u c E
:="0 ~ " E
:::~ W 0
...J U
<11
(As Rcportc:dl
~ _ 0.00
, _JlO....3A
$ 7J.J.9.AQ.. 00
$
.$ -
$
. '.
(2)
(1\ s Delermined)
~
,~
$
~
I,
I
REY.4b4 Ca.7Ilo1
, .
County, Number and Nama 21 - Cumbcrl,md
Fila Number 21- 79-0710
Data of Death~t?1179
Estate Nom. WILT ,___ tiel vin
ILA:iT NAME) (Flf~~T J\lAME)
SUMMARY
c.
COMMONWEAL TH OF PENNSYL VANIA
TRANSFER INHERITANCE TAX
REIIDEHT DECEDENT
O~~IIIALI
REPORT OF INHERIT ANCE TAX APPRAISER
I, the undenigncd duly appointed Inheritance Tax Appraiser in and for tho County of CumbcrlL~nd
Pennsylvania, do respectfully report that I hove nppraiscd the real and per!oonal property 01; reported in the foregoing return at
the values sot forth pppr>site each item in the lost column to the right in Schedulos "A", "B", "e", and liE".
Dat.d:
Jcnut\ ry 3. 1980
il' I I 1!' / 1 /
~ ~('(II I l~"'1'/
Hntl.l~ITANCb_ TAX AI'f'I"IAISLfl
REPORT OF THE REGISTEfl OF WILLS
I, the undersigned duly electcd Register of Wills in and for County, Pcnnsylvania, do respect.
fully report that I have allowed deductions in the amounts claimed by deponent, except 05 to tho!Oc items where 0 groater or
lesser amount is set forth in the lost column to the right in Schedule "Fil, which greater or lesser amount represents the sum
allowed os 0 deduction.
Doled:
REGI~TLH OF WILLS
none
310 38
83 84
ADJUSTMENTS
DOE IHARRISBURG USE DNL YI
00+
10+
20+
30+
REMAINDER APPRAISEMENT CODE
INVENTORY
VALUE AS APPRAISED
ROlli Property (Schodulo Al
Porsonal Proporty (Schedule BI
Joint.Held Property ISchodula E)
Transfors (Schedule C)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE FI
CLEAR VALUE OF ESTATE
$
92+
none
391, 22
40-
93.
Valuation of life estates or
onnultles....................._$
PRINCIPLE
;:ACTOR
VALUE
~
~
ESTATE TAX ASSESSMENTS S
1=
~
TOTAL TAX
~
2% S
6% $
15% $
~
S
S
$ ~
S
$
COMPUTATION OF TAX
FOR USE OF REGISTER ONLY
TolC on $
Tox on $.
Tax on S
Tax on $
Tox on $
El(cmptlons
Total Estate
(0) As tlvldencud by Charitable
EJO.omptJon Certlflcatos luued
by thl!' Secretory of Rovenue,
Loss tox provlously paId
BALANCE
Las!; 5% of tox if paId within
3 months after docth
BALANCE OF IHHERITANCE TAX DUE
Add interost at rota of 6% from
to
AMOUNT OF ESTATE TAX ASSESSED
Estate talC paId
BALANCE DUE
Add into rest at rote of 6% from
10
$
$
_.-1=
s t=
S
S L-
~ L
~
s ,
-'----
TOT AL TAX BALANCE
PAID
Supplementol Code" (FOR LISE IN HARRISBURG ONL Yi
48-Adiuslment
49+Adfustm.nt
56-Annuity
6O-Lile E.tate
92+Remaind.r Appraisal
93-Remaind.r D.ductian
93C-Chority
94-Remainder Reiiduc
96-Successi ve
Life Estate
FOR USE OF REGISTER ONLY
ADJUSTMEIHS
NOTE: Where subsequent odju;imcnh ?rc mode to the above computation of tax by the Regi!:.ter of Wills, for proper reason,
some ,hould be noted below, With short explanation.
r- ...J
Z '" ....:
.
~ \.I.l .. f!l
~ :::; . -<
" .
;>< \.I.l u '"
.
tIl Q P-
-
-.: P-
'" ~ ....:
P- LL. '" Q
P- "
0 .t z
UJ ....: w -.:
0: ~ LU '"
I-< \.I.l P r- '" r-
ei :I: "
~ .. <: " '"
z r- 0 t- " 0
t;.. en P- Il.
0 LU .... \.I.l
r""? 0 '"
'" ""
.:: \.I.l .:::
~ r- "
" r- "
.': .... ~
-.: 0
'" .... "
" :2 0 '" 0
='S " C E
~ " E
.-." ~ 0 0
"'< ...J U U
0:
to:
'"
13 ....
:>, f- '" ..... w
~ 2 '"
" '" '0: ::l
:J W M
::i: ....: 2
8 Q M:
w ....: w
'" .....: > ..,.
~ 0: --7: w ~- ii
a: .....: a: 't:l- ii E
0- f-<: ~ ~ 'ti'
~ 0- 0'1; OJ. ~ '"
<( 0-1: '"
~ H: tlI; ,....: <5 ",- 0 0 '" 'i \!;.
x '0 :3:: .... .... <.> l- ii '<il :,
'I:l: ~ .... ,,: ..... ::> tE ",' ~
,,: '. 0 .0. N 2 0. "ii
C'j: '" u; '" ",. .... ~ 0 ",- W '" '"
~ .....: w ~ ~ ~: ..... ~ :J ::;: '" "t:l
tJ '" J 0 -'" 't:l ~
...: 2 'i;; ...,..: C,!: "t:l I- ~ "
H: ... "
v: ~ r'-l ...... i!l ~ a: '" :J '"
t--..1! ~i ei Q ,....j: 0 ~ "t:l
'" ~ c:{ 't:l ..0 <ll
;;: F::li 0: ..<::- ~ <Xl: 's, .... Q.. "ti '" '" ~ ...
It,,): W ~: ~ " ,',j: '" 0 W r: '" .' 2l
......... : -. '" ~ '" 'E :5:
:I: '" E ~ 0 "" 0 tS
~ '" ";;:;
2 Q ., ,Eo: " '" ~ '"
'0 :J <.> ~
f- ,~ ";;; ] 0 '"
2 0 ... or ~ ~
w '~ o. en t;:;
0 0. &;
Cii Q '"
w
a:
INFORMATION
To insure proper credit to your account, the name of nw eSlale imd 1110 nurnlHlf stlOuld be clearly print-
ed on the check or money order.
This assessment is made in accordanco with Section 708 of tho Inheritanco and Estnto Tax Act of
1961 (72 P,S. 9 2485.708),
To the extent thar inheritance laX IS pllid within throe (3) months after Iho defllh of the decedent. a
discount of five (5) percent 15 allowed (72 P,S. ~ 2485-716).
Inheritance Tax, other than tax on a future interest. is due ill ttle date of the decmienl's death and becomes
delinquent at the expiration of nine (9) months aflor tho decndent'!i d(!iJ1h (72 P.S. ~ 2485.711). Inheritance
Tax on a future interest is payable within three (3) months after the transler takes effect In possession and
enjoyment and is delinquent thereafter (72 P.S. 9 2485.712). Calculi3te interc5t Irom the delinquont date shown
on the face of this form to the date of actual payment using the following Interest table
--------------------~ ---------- --- ---------- --- - - --- - --- --------- -- -- -- - ----
1 month ,005 4 months ,020 7 months .035 10 months ,050
2 months .010 5 months ,025 8 months .040 11 months .055
3 months ,015 6 months ,030 9 months 045 12 months .060
1 days ,00017 11 days .00186 21 days ,00352
2 days .00034 12 days ,00203 22 days ,00369
3 days ,00051 13 days .00220 23 days ,00386
4 days .00068 14 days ,00237 24 days ,00403
5 days ,00085 15 days .00250 25 days .00420
6 days ,00101 16 days ,00267 26 days ,00437
7 days ,00118 17 days ,00284 27 days ,00454
8 days ,00135 18 days ,00301 28 days ,00471
9 days ,00152 19 days ,00318 29 days .00488
10 days ,00169 20 days ,00335 30 days ,00500
-- ------------------- --- - - - - - - --- -- - - - -- - - - - --- --- -. - - - - --~------ - -----
Any party in interest, including the Commonwealth and the personal representative, not satisfied with
tho assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961(72 P.$. S 2485-1001)
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
Rllv..ce,18"181
;: / j /i
DEDUCTIDMS ALLOWED III
,
THE SUM OF I 32,\''J lj()-
(
DJH A!'FrIOVr.~ 1-0.1"::-. Lf.(,r .~
'1.J5ttLL.h\ ,j I" 1\ _
t . .. . \Rr~GIHER or WI1.LS, "GENT
.L.:...~:t':'~,,\.-.- ------.--.--
\\
l.AfE OF the. 1l0r.9~@.., of _Wonn1eysbur!:\.----
OFFICE OF THE
REGISTE R OF WILLS
STATEMENT OF DEBTS
AND DEDUCTIONS
OF _ Clmlbp.rl:md COUMTY
AND AGENl' OF THE COMMONWEAL TH
';' /
ESTATE OF MELVIN C. WILT
\\
DATE OF FILING APPRAISEMENT AIV" -;
11.1\ L.. DATE OF DEATH
21 January 1979 ___
" , .. - - -
-- -I'- -
OATE79 MO. OF NAME OF PAYEE REMARKS AMOUNT
19 VOUCHER
- ---..-.---- --_. --..-------. '---r-
Jan. 29 Leader.t'!ursing 1I0me L final bill [<!.!:l1ur~ing _~T_~ __ 1,115 00
.- --.--..----.-..-, -- -----
.Tan. 29-_ ----.-- Richar~OI}._E~_~.<!l-'[ome __._ ~uneral ~~Een~e~~d gravemarker 2,152 Q!J-
---- ..._---- !>agY~EE~!tl?hade , D.O. ,.JJnaJ,,_i lln~.s s ----_.. 278 00
--- --'- Joseph Leader,J4.D. -- _~inal illness --' 20 00
Dr. Ervin I. Kline _!A!l.i:l.l illness 16 00
--.-.--
--- Reqister of Wills filing fees 6 00
- ---.---..- -----
--- samuel L. Andes attorney's fee 200 00
t
--- -
- .--.- -- --.
.- -. -
I
---- -
--
----- -
.-_. ....-----------.----- 1-.________
I
--- -- .---.- --..-----.------.
---..- ---->-.--...- ---....------.--------.-----.
------- .-- n..__'" --~. ..----_.._--_._--~-_._-- -,
---"--~_.' .u.____. -..-.... _.--_.._-_._--_..._---_.~--_.__.. --_._-
====,:==,=c'c.,.~"...,.:.L,..., ~"=.,,=,,,=:=~,=J, 3,787 00
_... ._.-.0"-
.-.---.-.---.. - -
COMMONWEALTH 01' PENNsnVANIA I
\ SS,
COUllTY OF ____C_t1I1lP.lO!.!'_l_<lI1<:!__ I
I, ___.. . .. u___E_~.El.~~_\'1_,. De~ven__._.___ HEREBY CERTIFY, THAT TO THE BEST OF
MY I<NOWlEDGt AND flHlfF. Tlii: FOREGOING IS A !U~T AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND
F.XPENIES OF A(.lMINISTRUIOt! ~,lIU"11ED 10 1HE EST"1E OF
DECEAIF.Q, AS DEDUCTIONS r'OR INHERIT ANCF. TAX PURPOSES._::. "/~ 't., ; (, ,I /U, ,/ .';_r .
(L.S.)
SWORN ANO SUBICRIBED BF.FO~E ME THIS 26th _ DAV OF
=-- 'bt~[:~)fr1:r\_=- 19-2?.
1(,~I';. ;'tifr' t~..,l'{",: ~'Il;!I,:
'\
( i','.
, 1.