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Home My WebLink About80-00184 No, 21-80 184 PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY in the Estate of Edi.th R. O'Hara , deceased, Harold n. McLane. Deputy To nieRsrEl E. i",A8ers8R, Register of Wills for the County of Cumberland, in the Commonwealth at Pennsylvania, IS Petitioner(s:):me the executo,.. named in the Last Will and Testament of [;dUh R. O'Hara Decedent was a citizen of the United States and a i h xiEowr.tsf.-lil'. x Mccha n ,os tlrg Borough, Cumberland of Pennsylvania. Decedent died on ~'''esrlay the 4th A. D. 19~, in the County of Cllmbcr1000 dated Sept. 19, 197~ resident of County, Commonwealth day of t-Inrch State of Pennsylvania at the age of 82 years. :haS" fq\!J~X her Decedent has not been married and has not had children born to :mInx since the execution of the above described Will. Decedent was possessed of personal property to the value of $10,000.00 and of real estate to the value of *25,000.00 as near as can be ascertained; said real estate situated as follows One-half of n double frnnlC d~lelling numbered 405 East t-lain St., 11echanicsburg, Pa, ;applyx Therefore, your petitioner(~ respectfully applies for the probate of the said Last Will and Testament and for Letters Testamentary thereon. Dated H9rch , 1080 /'~ . . ,/ J' ( . .../' .'. r:- --L..----/. I '_'1 -~T'. /_, ,;' Ii ...;, /cc-/) /J \-1 ' "") I v/' // .. v , Name and address of Petitioner(s) 51 West Keller St. Mechanicsburr:, Pa, 17055 CO.MMONWEALTH OF PENNSYLVANIA ( COUNTY OF CUMBERLAND \ ss Hussell I.. K\.pp, Jr. named in above application, being duly say(s) that the statements set forth In C,W(11"n according to law this petition are true to the Sworn hl.s knowledge ond belief,~) and subscribed before / 1- u /.,'/ , . /) / 'I' /. . /, .' (' I )--.. /j.'" .~ /J '/')' ..r.' .'1" ,. ///., j best of me, ~~Ch 14 -D . 1980 . \ ;~~1V\i Deputy nl~ . . , Re9rster \.,/~to l~arch 19. 1980 Attorney: J. Hobert Stauffer ...~--;Jf] li-i-~ ~-. . '~.. OATH OF SUBSCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF' CUMBERLAND \ This. .......,......"......" J~.~.!: ......... ................,..,......, day of...".. ,!'j,9-J~F: !!-...."...".. ..........., ..........."......, A.D" 19 ,~~~!..., Harold B. McLane, Deputy before me Iliulllll'illl ~ "rlm.onn, Register for the Probate of Wills and granting lellers of Administration in and for said County of Cumberland, in the Commonwealth of Pcnnsylvania, personally camc .............. Mee A. NODD end Marjoric W. Mohler "....,.".."...",........,....",......."............,.."...""...."..,......,......"".."....,.,...".,...,.,.,........".,......."".""..",..,.,.,....,..",..." the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will' and Testament of ...!';R.i-.~h..n .,...9..'..1!.~F:.'!-..........,.... ...." ,..,,, ........,......,....., ......,....... Dated .. :!.?J'.~...., ..~, ~.~... ~~.?~...... late of .....,...".. Hf-l.\l.h.t;. nJ..<;.~h,\\r. c..... .........,.. ........... ,..,..... .............,....,........, Cum berland County Pa" deceased who being duly .........~.~~~::.::....................... according to law, depose and say, that ....~D.~,;l..~l,~r..\l................ present, and saw and heard the testa.1<X',i.l\......................, 1;;gJ.t.h...I:i.,.....9..'.!.i,~r..l!-............................................ sign, seal, publish, pronounce and declare the said instrument of writing as and for hQ,X'............ Testament and Last Will, and at the time of so doing .............~.~~..............................was of sOllnd and disposing mind memory and understanding, to the best of .....~,)},,,Jr...............................knowledge, observation and belief. S~lOrn d b 'b db' ............................................... an su SCl'l e clore ::".".J..Y.1.1.i:j?..-:...~...,.~1~1~~r..<!...<;... ...... ........ ~- "- ?;_. ~,) I~'!., t.' ,'. .' ' , 4"& ,-::l."~' ," '. /.. ,..- .~. ..(;L.__ ....../. .'./....k.l.-....(.,."... ..?......... . ............................,.. rJ ~()yHri...t?...Jri.::.~!!Y:~~..,...?..::p..~y. R:d~ald. E. :\RB81'139R, Register ...,."....",.....""...."".",..."""...."....,.",..,.,....."....",.,.. AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND \ ............... ...........~.\'.~.!'! .<;J;\-.J,......\~~,J;'.p..!...il:F:.~............... ....... ..... .......... .... .......... ..........,...,.... ...,.. ..... ......being duly ..........?:1.9.r.J:l........................... says that as nearly as can be ascertained the said decedent .......................... .....,.............. .~~~). t.~!?..~.,.. .'2.'. .1:\? !:.'!....................",..,.,....,.."..,.......",.......................,...........................,...... .died on ):~~.?~.'!-.;(,............................. the .....4J,h.................,...day of ..........i~.~.~.~~................................ A.D., 19.~.~.., at or about .......~.:..?~.......................... o'clock, L.M. .....f?~~~r.!.\...........,.......................and subscribed this .............................~.~~~........... day of ......:~i!r..~t'....... 19, ~.9....., before .~.J.~~::3?:~y~f.,d..Q~~;~.~h?.7.~~.~.~,. RicRB.l'Q Ii' A ....r1nr~nn,Register ') .._.,rC / / " / \.<> /~-::.', / /, \ ,',~', ,) ,/) \,}~ ... ...,....~.",.... '......................... ................... ,................... OATH OF PERSONAL REPRESENTATIVE COMMONWgALTH OF PENNSYLVANIA} COUNTY OF CUMBERLAND SS: Before me, the Register for the Probate of' Wills and grant.ing of' Letters of' Administration in and for the County of Cumberland, personally carne .,..,',....,',i~,\!?!.~.~J.)...b...~,!J:)?,'.J~.......,"',...,............."............. who bel'n' duly SHorn do oS de ( 'e 'Ill .. Y t11' t, . r:xecutor , g ......,..,........."......., ."....... p >H d (8(1, d .H.;".........,............."........................,.......,.... of the last Will and Testament of ......,r;:.ct.Uh...I~."...Q.~J.I.l!.r:.!!..........................................,.....................deceased ....)?~................. will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And also will diligently comply with the provisions of' the law relating to Transfer Inheritances. ........Sl-l.ar.n......... and subscribed before me. ~larch 14 80 '1J.~Q~~;~:J~~:..~::..~.~~~;~~~ R~....t......d E. &4~I.d8n~~t...~gister ......" .. '" ( ) ... ... / .,1 \ / /1--7"/,' /, ( ,.....' /./.<~~(.,:'.~~i_~-../ :,,-', ,v.,<'i,./ \~1'" ,....... ...k.......,."...........,.......,..,............../........7.,........ ..~.. I ( I ( (' ,.."..",."."...""..,.,..."".,................,,.,....,..",.,......,.",.. :.,j 0: :", :"' 00.; .", :", :u ....., :'" :0 u.. N: OJ: 0 =11: ~ ~ <1': -,<' -I 0 ClJ co: 0 .-<: ...J <: o:l ~ ~ I: p:; : :::: '. r-l~ 0: - <: a: (): co: $ :.1.: [-1: ,c: I: .S [iI: U: .-<: 0 1-<: 0 N '0 ctf. .. lI): ~: CO rr;~ '" I 0 '0 N: - Z ... \D: 'r:' 0 N .fl [.:-1 ~ u ~F: (:1: '" .rJ ... '" '0 ~ H: '0 bO ~ <Il ~lq to '" s:: .~ '" p.. r.. DECREE Be it remembered that on the .........J~~.~.... day of ..............I5.(\r..9.Q........................, A. D., 19 ~~...., there was probated and recorded the last Will and Testament of ..!i~J~):l..X~...9.~.~!,~.J;.~......................................, Jateof . ).'lechani.csburC; C 1 '1' dC PI' D' d L ............................................................................, urn lCl an ounty, ennsy vania, ecease. etters Testaml?!ntr:rv d PIH."!C',,",1' !'J i(; PI', .Tr. ............. .................. .....::... ............., were grant.e to .. ... ...:::-;.":.::::.~.::., ,..:.,. ::.::...... ...........,... ,........, ............. ....,..... Witness my hand and official seal the day and year aforesaid, A / <-"<Jk JA '1? ~. fJ ... . :.~..............~~JtCb.Qn:...Il......~~!?~~.~. . R1'Jh'~"..J ^ nrlnrcnn:Ilegistcr. ". !' ..~Jil:!V.4es EX+ (3-fIOI COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE ,TRANSFER INHERITANCE TAX RESIOENT DECEDENT SCHEDULE uF" STATEMENT OF DEBTS AND DEDUCTIONS Estate of ---Edith R. n I Hn "A Dote of Death )/11/80 WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING: File No. ::>1 -80_18ll Claimant Relationship to Decedent Claimant's Address ITEM NO. OATE NAME OF PA YEE REMARKS AMOUNT /25/80 Russell L. Ki Jr. /25/80 Myers Funeral Home, Inc. 80 Law Journal Letters T stementar and Short Certificates Estate Notice Estate Notice One Short Certificate Sewer and Refuse T Gas I c. Heatin Fuel Tax Coll. County and Borough Taxes due News a er Account due U. G. I. Gas 10.75 Penna. Power &: Light Co. Electric 10.61 Bell Telephone Co. Telephone 5.78 Heatin Fuel 77.00 Co. Water rent due 19.22 ' Medical Bill due Lettering Monument Assoc. Medical Bill due A raisal fee SIGNATURE OF A TOR EY/F /- :l.I'N DATE OFFICIAL USE ONLY DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF S / i: ,\, /: I' AT (. ') I PERCENT. ~ /01/1.1/ DATE GENERAL INHERITANCE TAX INFORMATION f .,. ,- Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate. In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration, attorney f:.es, fiduciary fees, funeral a~d burial expenses including the cost of a burial lot, tombstone or grave marker. All debts being claimed against on estate are subject to the approval of the Register of Wills with whom the Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed should be attached to this schedule, A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same household can claim the exemption, In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members of the same household as the decedent. The family exemption,is allowable only against assets which pass by a will or by the Pennsylvania' Intestate Laws~ \ ' ,'-' \ \ C '" 0 () ;J> tn ~ ~\ Z ;J> 0 0 0 V> Cl n c: 0 ~ z :::: z t"" tn tn 9 9 t'" :>:: Z ;<l Z z Z tn o-l tn o-l 9 9 o-l -< V> tn - Z 0 V> 0 ~ 0 .." ;<l .." ~ ~ 0 .." - .." 0 - Z n - ;l> t'" c: V> ,tn 0 c Z t'" -< ~ '. -< tn tn ,~ ;J> ;l> ;<l ;<l \ \ \, \ ' , \ INSTRUCTIONS FOR COMPLETING SCHEDULE "F" . -. 1. Ifthe family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the decedent. Enter "family exemption" in the remarks coiumn and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed. 3. Enter the date onwhich each debt was incurred and/or paid. 4. Enter the names of each payee. 5. Provide a brief explanation in the remarks column for each debt ciaimed. 6. Enter the amount of each debt being cloimed. ' 7. The form must be signed by the person who has assumed the responsibility for paying the debts. GENERAL INHERITANCE TAX INFORMATION II . r_ Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate. . In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration, attorney liles, f,iduciary fees, funeral and burial expenses including the cost of a burial lot, tombfitone or grave marker. All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liabiliw for the debts being claimed should be attached to this schedule. A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same househoid can claim the exemption, In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members of the same household as the decedent, The family exemption is allowabie only against assets which pass by a wiil or by the Pennsylvania Intestate Laws. \ . ..', . L_ C . f',:.. t' ~<:~ "';1: ;-," 1.\,' t. " ~.;.. O:-:.~ UJi..l Cl'- a:.cn oc::; u.., ~a:: ". 5: \C I = t::: .~" ~j n.o. '?uj ;,-:~ u;-. ",:::> _Ju u ~ >X> INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the decedent. Enter,"family exemption" in the remarks column and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed. 3. Enter the date on which each debt was incurred and/or paid. 4. Enter the names of each payee. . 5. Provide a brief explanation in the remarks column for each debt claimed. 6. Enter the amount of each debt being claimed. 7. The form must be signed by the person who has assumed the responsibility for paying the debts. PENNSYLVANIA INHERITANCE TAX GplEI3~U.NFO.~MAT:I)N 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritnnce nnd Estnle Tnx Act of 1961 plOvidcs thnlllie lollowing persons shnll plel1;He nnd file a return: n. The personnl representntive of the esfnte of tlie decedent ns 10 pl()pl'lly I]f tlio rlr!cl:denl iHlllrinislerCllby him nnd such ndditionnl properly which is or mny be subject 10 Inllelitilllce Tilx of wlliclllw/slre sllalllwve or acqui Ie knowl edge; b. The transferee of property upon the trnnsfer of which Inherilance Tax is or mny he iluposed by tile 1961 Stalute, iucluding n trustee of property transfurren in lrust, providen t1wt no sepnrilte return need he mnde by the transferee of properly included in the return of n personnl reprcsenlntive. , , 2. PLACE FOR FILING The return is to be filed in duplicnte with the Register of Wills of the cOlJnty wherein the decedent resided. 3. TIME FOR FILING The return is doe nine months after the decedent's death, unless an extension jar filing hns he en npplied for and granted by the Secretary of Revenue within the nine-month period. 4. FAILU RE TO FILE RETU RN . Section 791 of the 1961 Stntute provides thnt " . . .any person who willfully fails to file a return or other report . required of hil1l. . .shall be personally linble. . .to a penalty of 25% of the tax ultimntely found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue ns debts of like nmount nre recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to linenl desccndnnts, such as father, mother, husbnnd, wife, son,daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to ali others, 6. PAYMENT OF TAX The tax assessed on the transfer of property reported in the return is due 9'months nfter the decedent's death. Interest at the rate of 6% per annum accrues thereafter unti I payment is made, All payments received are fi rst appl ien to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE . DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payahle to Ule Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue. 7. FAILURE TO PAY The taxes imposed, together with any interest th,ereon, nre a lien unon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes IIIny be sued for against any real property in the decedent's estate or against nny property belonging to a transferee liable for the tax. 8. FILING OF FALSE RETURN Any person who willfully makes a fnlse return or report required of him shall, in accordance Wi!!l Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conviction thereol, sh<lll be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one yenr or hath. QUESTIONS CONCERNING PROPERTV TRANSFERS 1. Did decedent, within two years of death 1 make any transfer of any materiai part of his estate without receiving valuable and adequate consideration? (Answer "Vns" or "No".) 110 2. Did decedent, within two years of death, trnnsfer property from himself! herself to himself/herself and another party or parties (including a snolJse) in joint owncrship? (Answer "Ves" or "No".) -li:o- 3. If the answer to one or two above is "Ves" and the transfers arc claimed to be nontaxable, provide the following information: a. Age of decedent at time of transfer. b. Copy of death certificate. c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer. d. All other information supporting nontaxability of transfer. 4. Did decedent, in his/her lifetime, make any transfer of property wi thout receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Ves" or "No".) J!~ a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject to his/her power of disposition? (Answer "Ves" or "No".) llone b. What was the transferee's age at time of decedent's death? 1jny,n 5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her death: a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Ves" or "No".) ~ b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Ves" or "No".) ilo 6. If the answer to five b. above is "Ves," state whether the right was reserved in decedent alone or others. None 7. Did decedent in his/her lifetime make a hansfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Ves" or "No".) No 8. Did decedent, at any time, transfer property, the bElleficial enjoyment of which was subject to change, because of a reserved power to aller, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Ves" or "No".) ~'!n 9. If the answer to eight above is "Ves," was the power to alter, amend or revoke the interest ollhe beneficiary reserved in the decedent alone or the decedent and others? (Answer "Ves" or "No" ,) J:one INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all propertY, real and personal, owned by the decedent jointly with another partY or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be included, List real estate first, 1. Describe all real property as indicated in the instructions for Schedule "A", Descri,be all personal propertY as indicated in the instructions for Schedule "B". include tile name, address and relationship to the decedent of the co-owner (s) and the date the joint ownership was established. 2. Indicate the total market value of the jointly owned property. 3. Indicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. t"" "" tl n ;<- t'1 > ~ z > 0 0 tl Vl tl ,.;;: C'l n c:: tl ..., Z .... Z t"" t'1 t'1 ?' Z ;>- ~ - ~ t"" ::0 Z Z Z t'1 ..., t'1 -, I ~ ~ ..., -< Vl t'1 - tIl Z 0 Vl 0 ..., 0 "'1 I "'1 ;:<:l ~ I \ I ~ 0 "'1 5 "'1 - Z n - >- t"" c: Vl t'1 0 Z -< -< ~ ~ t'1 t'1 >- >- ;:<:l ;:<:l Fi I e Number INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) 21-80-0184 REY.-iB4 EXt tHO) Estate Nome O'HARA, Edith R. ~ Original o Supplemental o Remainder Date of Death 03/04/80 Social Security Number 205-09-9099 REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and lor the County 01 Cumberland Pennsylvania, do respectfully report that 1 nove appraised the real and personal properly as reported in the loregoing return at tho values set forth opposite each item In the last column to the right in Schedules lIAII, 11811, "e", and "Elf Doted: December 18, 1980 Jl/jJ D/f" a J f(//o J!,}J! 1 ) INHERITANCE TAX APPRAISER ADJUSTMENTS REMAINDER APPRAISEMENT CODE INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY) Real Property (Schedule A) S 35,500 00 00+ 92+ Personal Property (Schedule B) 13,635 01 10+ Joint-Held Property (Sehedulc E) None 21H Transfers (Schedule C) None 30+ TOT AL GROSS ASSETS ~-~_._. 49,135 01 Leu Debts and Deductions 40- 93- (SCHEDULE F) CLEAR VALOE OF ESTATE o Lile Estate RATE FACTOR PRINCIPLE VALUE CODE o Annuily FOR USE OF REGISTER ONLY Tax on $ f.QQ.5. COM PUT A TION OF TAX $ $ S S $ 6% T ax on S 15% TOlC on S Tax on S Tox on $ ExempHons Total Estato'. TOTAL TAX INTEREST FROM GALANCE TO $ $ $ Less Credits DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST -- 5 + $ 5 = + = BALANCE $ TO TAX CREDIT $ '" '" 0 "- M .., QJ QJ l-< <>: ~ .., Il< :>- p:: p:: III CIl <t: <t: l-< . ... III .:: OJ) Z ~ ~ P:i ..... l-< 0 :>- :>- III " 0 :<: .0 '" '" ~ " ~ "" CIl .., (J ;:l 0:: " ..... M '" .:: l-< ... .0: r<l '" QJ <t: .., .0: 1 - .... '" (J U Z '" 0 QJ M M - 0 r<l <t :<: U M N <', I"- - I"- ~ 0 I"- 0 ~ I"- ... 0 CIl 0 Z 0 CIl ~ CIl :>- ... 0 - Z Z ... ~ ... ~ Z ... 0 - 0 <<: p:: z ::<: ~ ~ ... z ::E z ... Cl ;:l U " Z ~ ~ CIl ~ 0 0 <t: :J ~ u Cl p,. },':,'.