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HomeMy WebLinkAbout80-00320 , . ~ >< ~ ~ , I ~ ~ .CI) , H CI) .>. ~ ~ . i u a .\2: .0 .0 'N .H '. ~ , e'J ~ I ,;1:1 Q co I Woo _. 0 t"l 6,) . .... ~. 0 Ct .... \D Z a1l No 21 80 <f"~':').[} ,. ,...:<., PETITION FOR PROBATE OF WILL AND LErrERS TESTAMENTARY in the Estate of MAY I RENE ALLEMAN , deceased. l',ary C, Lewis To niekerel C. ,~.I'HjsrEl13n, Register of Wills for the County of Cumberland, in the Commonweolth of Pennsylvania. ~~ Petitioner(s) are the execuL_Qt:s__ named in the Last Will and Testament of Mav Irene Allemall___..o_._' dated .AUgu~'L,-)9.67 Decedent was 0 citizen of the United States and a resident of if.~ Borough, Cumberland County, Commonwealth Newville of Pennsylvania. Decedent died on Sunday A. D. 19~, in the County of the 13 th cumberland pennsylvania h f 72 at t e age a years, K13~ ilRi~ her Decedent has not been married and has not had children born to lllilln since the execution of the above described Will. Decedent was possessed of personal property to the value of $4,000,00 and of real estate to the volue of $17,000,00 os near as can be ascertained; said real 25 Broad Street, Newville, cumberland estate situated as follows County, pennsylvania opply Therefore, your petitioner(s) respectfully ~ for the probate of the said Lost Will ond Testament and for Letters Testamentary thereon. Dated May 1, 1980 Name and oddress of Petitioner(s) Simon E. Alleman and Charles F, Alleman R.D,#6, Box 42 R,D.#3, Box 277 Shippensbur1, PA Newville, PA 7257 17241 /' t:~j(<"1 fI,} ,-::...,- 0 1!.G:.,';{.~~.o ~ .' ~""'.-,1 r-J''/ I' (2ft....,..,.1~ / COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND Simon E, Alleman and Charles F, Alleman nomed in above application, being duly sworn occording to law say(s) thot the statements set forth in this petition are true to the best of their sworn knowledge and belief. , ',.o, I,"~ .' / .' .o'. J.y ;.:" (r;:'(f I'. ' 'i . I _ G/ C'~;- /;~~;./ ._ '. -,.;;. C..o.l,',.,,>,.< and subscribed before .4::l;;''''I".,d () JJb-rY74'!-1) ~ (Pro me My 1 19 80 ~~9J~~degist;- Filed; ~/-f~'3~r.J Nay 12, :.980 /1--55" '.o.:d Attorney: Hamilton C. Davis, ~.....-4l ,/ ( ~ . l 'L"/ &:":-- .-/,_.....~..,.- Esq. ~ g ~-.t r ii~i ~ ~ ~ r>l l:l i' =: f11 ..1 ~ C? = ~ ; ~ ~ = ill " ~ ~ =: ~ = ~ f11 r/l = il III ~ ~ ~ ~ ~ ~ ~ ~ ~ t ! =: ~ ..l f11 ~ ~ III II =: ~ III ~. 1ft M ~ ~(0) '. r-'~ F~ ~t i:, -~- \+.+ _--1'<-'".' t:l ,., If" ~J} ts ~ ~ ..:l <ll . "' .'. l. " ~. LAST WILL AND 'rESTAMENT OF M~ IRENE ALLEMAN KNOW ALL MEN BY THESE PRESENTS, That I, Ma, Irene Alleman, of Newville, Cunib.erland County, Pennsylvania, being of sound mind, memory and understanding, do make, pUblish and declare this my Last Will and Testament, hereby reVOking and making void any and all Wills by me at any time reretofore made. ITEM 1. I direct my hereinafter named Executors to pay my just debts, funeral expenses, and costs of the administration of my estate, as soon as may be convenient after my death. ITEM 2. All the rest, residue and remainder of the estate of which I die seized, be the same real, personal or mixed, and wheresoever situa te, shall be conver ted into cash and shared equally by my six (6) children, Simon E. Alleman, R. D. 2, Shippensburg, Pa., Carrie R. Negley, Broad Street, Newville, Pa., Cl'arles F. Alleman, Buchanan St., Newville, Pa., Edna M. Carbau;h, R. D. 6, Chambersburg, Pa., Robert D. Alleman, Broad st., Newville, Pa., and Frederick L. Alleman, Broad st., Newville, Pa. ITEM 3. I appoint my sons, Simon E. Alleman and Charles F. Alleman~ Executors of my estate and suggest that in the settlement of my estate they consult Garber, Garber & Fowler as their attorneys. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 17th day of August, 1967. /JrJ ~ tJ, ab~ (SEAL) The writing contained on this one page was signed and sealed by the above Mal Irene Alleman, and by her published alia declared as and for her Last Will and Testament in the pr8sence of us, who have hereunto subscribed our names as witnesses at rer request, in rer presence, and in the presence of each other, the 17th day of August, 1967. ~~ OATH OF SUBSCRIBING WITNESS COMMONWI~ALTH OF PI.;NNSYLV ANIA I ss: COUNTY OF CUMBERLAND \ Th is,..,..,.,... .~;~.~~. '~.~" ,(~~...........,.......,....... day 0 f.......,."....... .~2.7 .~:!ft......,.........,..........., A. D" 19K9.., before me R;cL",d IS. :,,,,L..,,,l, Hegister fill' the Probate of Wills and granting letters of Administration in and for said County of Cumberland, in the Commonwealth of Pennsylvania, personally came ,............. ..,',............!.t!.Kfr......E...".....GA:c,.~...,...:/...:r8..:,..~......~~~".~.~........."...,.................,.,.,.."..,... the subscribing witnesses to the foregoing instrument of wl'iting purporting to be the last Will and Testament of ........t11.I.t!......:z:r.:f:(n~"......f!.!!f.,tJ':!.~.................... Dated ....&r)!-!.!,.t..!.7;...J.1~.'J lateof..~,~,::B..c..C~.~.'..k....i?f...,...H.~.~.o!..uI,f.....)............,..... Cumberland County Pa., deceased who being duly ........~~..~.~............... according to law, depose and say, that ......h.:t:.......~~....... present, and saw and heard the testa.h..;..:;I...................., .....t!!.tJ:!........?:..CffM..e....;4Ik..m.~...... sign, seal, publish, pronounce and declare the said instrument of writing as and for h..0,....... Testament and Last Will, and at the time of so doing ........~..~.r.............................was of sound and disposing mind memory and understanding, to the best of ..........b../.t........................knowledge, observation and belief. ........5iY.<<...I(.'::................. and subscribed before \,~^~ h 2- Dt~ -r.:...J~............................ ......................... j.\1fr(' r \ E. r ~ b.... J " ' .................................................................................. Rifl!1f!~.~~~~.:.i~;t.d.......".............. .................................................................................. AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND \ L h AY f e .5 r . ff/ Ie n1 1M. . ....."..... ,....,....... ..,... ...... .,........ .,.. ........ ,. ..... ....... ,... .....,.. ...... .,.,. ......... ...... .......,.....,.... ........ ........ ..............belng duly .....5.~.~.r.:""'.......................... says that as nearly as can be ascertained the said decedent ,......................,.. ".....~.tJf;"..,~u.~.~..../1..(k.~31b.'.........,..........,....,.~"........::.T.......,............,..........,.....died :n ..:...~!............,~.................. the ................................day of ..........Wr................................. A.D., 19..1(.." at or about ,......JCf/~..................,... o'clock, ~.M. ............5.?~~.....................and subscribed this ............................~!'i.t.............. day of ......~:~y............ 19, ..?~.., before ~,. -" /./ / / "/ "J/ ''i ;:.41.- L.&0- C.f:;.l~...'F:.'\.}jik7,,~;:;.........,.......... ..:.~~1.t....e.:.. ,t~,~...."....,.........,..... HI.... ~. ~ J_..."n,V~tet' OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PEN,NSYLV ANI^} " COUNTY OF CUMBERLAND SS: Before me, the Register {hI' the Probat.e of Wills and >:l'lIntin>: "I' Letters "I' Administration in and for the County of Cumberland, personally came ..".h,6:'.I~,~....f.:....{H.\~~~.......~,J.....s\I?:1,(n..E...4:IJ.f.lfttM who, being duly ...?"!:?.~............, do .......... depose and say that as.....f.i.f.~~;';..................""""'"'' of the last Will and Testament of ......NI..7......k(.<w.r,<(,......dI4.m~,...................................deceased ,..:f.~~........ 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. .....?w.~,\':\......... and subscribed before me. May 1 80 .........................................,.............. A. D., 19............ Rf!!Jf~.~$<tf;;~.........,...,.............. ///; ~v -c:...J~4.<'.tt:;.'.:{1.aeli"Mr.0:-t:-r.~.,....,',. t:i"r1f'J. F, rff/~_/M ~t/;:;::7...14//;~taad.............~ i~ 0: :Ul 00: :'" '" : ~ I""'4f ~: Q) ,0 1\1: -: U. ~j M' 00: 0 *\ CL,: ".: 0 ..-1 ;:>: 0 (.j N Q/! 0 l"l --I 0:1 . N , ri.! - 0 - N, C':) - (-u .~ 00 $ ::: . ...., I 0 >i .... ,e ~ N ,..;.. Ill: I:) "C J:! OJ 00 0 '<(, "C Cl\ . Z ~j ... \D: - 0 *! N .2S u Q) ,g ... OJ "C 0 "C bll Q) Ul <= '" - Z (il .~ '" D- r.. DECREE B 't b d 1 h 12th d f' ~"av ( 80 e I remem ere t wt on t e ........................ ay 0 .....................:....,....................., A, D., 19 ........, there was probated and recorded the last Will and Testament "I' ....1:,.~X...~.r.'?::~...!:.~.~.:.~.~.~................................, late of ..........~~~X.~,~.f;~........................,................. ....... Cumberland County, Pennsylvania, Deceased. Letters Testamenlarv Simon E. ,\lleman & Charles F. Alleman ................. ........ ......... ....... .....-:...,.... \\.'crc granted to ........,..... ......... ........ ,_... ................ .... ............ ".......... ...... ...... Witness my hand and official seal the day and year aforesaid. , ,!.f.::'f-:.~d...... .. ,Register, COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I- I 55: Charles r, ~lleman and Simon r, Alleman -_..,._.._--_...._--_..,---~.._--_.~_.._._--_._--_. being duly S\40rn _ _ _____n_ according to law, dopose~ and salK thatt hey_ar(;L-till'Lm<~c;J,lj;'O.LS- ._____.__.._.. ._____.____ of the Estate of _' May 1, /\lleman the Uorough of Newville I.te of __.' -.- _.- ____un' Cumberland County, P'" dace..ed .nd th.t the within is .n inventory made by __.~.l:arl'=s-I":.!'Jle~~n- '" _~im.<?n_!:.:~l,~W.r~.id Executors 01 the entire e.tate of said decedent, con.isting of all the personal prop.rty and real e.tate, except raal estata outside the Commonwealth 01 Penn.ylvania, and that the figures opposite each item 01 the Inventory rapre.ent it'. fair v.lue a. of the dato 01 decedent's death. -- ~--_._--"------' ." ft jYl.J "';. ., 19 '6/ \. ~)J.(.a!I.LJ!jl&~'a?//l,l1' ff'Od!:,M?V Executor. Administrator Simon E, Alleman Charles F, Alleman R.n.#6, Uox 43 R,D,#3, Uox 277 Sworn and .ubscribed before me, Shippensburg, P/\ Newville, PA f.IF."t,i'l J. H1)V~ " FF:, l.;,)i:.trv rllb!k r~I:J,~.,,:~,.,..lI>~., Pd. Addr." , . O'Y I\pril Month 1980 Data of Death 13 V..r ------.---- INSTRUCTIONS I. An inventory mu.t be filed within three months alter appointment 01 person.1 repre.entative, 2, A supplement inventory mu.t be filed within thirty days of discovery of additionai assets. 3. Additional sheets may ba attached as to personalty or realty 4. Sae Artic.le.IV, Fiduciaries Act of 1949. ;- (""~ -"- L.'.' r<' c- o c Cl r'h, G:: (n-" . t_, "-' ~~ "'- '0 f=.'" I ........:: Wi,,; u,.. , c.~I- c:: :r.Ci; 0::..1 l:t' <;'w 0(3 ~.:? Uw 0::4 ~'" ~ wn ~ -' U \ I .c 01 d ::l -ti >- 0 ~ .... w I-l ~ '" .... ~ ~ w .( ~ 0 ~ I>. .... <il u 0 0 V> ~ ~ w w ~\ c J: '" l- I>. ,-i'i Z .... -' LL ~i ~ LL -' <( 0 I>. W 0 .( w '~\ ,;. > z '" gl - z 0 ,~ I c c ~ .; V> Z ~t 0 '" .( '-', u z w HI I l1. -0 I c >< ~ l\J' - 0: ~: 0 ~ .D ~ E - ~ ~ -' u ~ DI. ~ 0. ~ ~ c ~ o ~ ... -0 .! u: ... o o III INFORMATION To insure proper credit 10 your accounl, tho name of tho ostate and filo number should bo clearly print- ed on tho check or money order. This assessment is made in accordance with Section 70B 01 the Inheritance and ESlato Tox Act of 1961172 P.S. 9 2485,7081. To the extent that inheritance tax is paid within three (3) months after the death of the decedent. a discount of five 151 percent is allowed 172 P.S. 9 2465.716). Inheritance T8)(, other than lax on a futuro interest, is due at the date of the decedent's death and becomes delinquent at the expiration 01 nlna 191 months alter the decadent's death (72 P.S. 9 2485.711). Inheritance TalC on B future interest is payable within three (3) months after the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P,S. 9 2485.712). Calculate interest from the delinquent date shown on the face of this form to the date of actual payment using the following interest table: --------------- ------ ---------- --- ---- - ------- - - - --- - --- ---------- -- - - - -- -- , 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 '2 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 day_ .00454 8 days .00135 16 days .00301 26 days .00471 9 days .00152 19 days .00318 29 days .00488 10 days .00169 20 days .00335 30 days .00500 __ - _0__----- ------------- - --- ----- -- - - ---- - - - ----- -- - - - ---------- -----. Any party in interest, including the Commonwealth and the personal representative, not satisfied with the assessment may object thereto within sixty (60) days after receipt of this NOlice as provided by Section 100101 thelnheritancc and Estate Tax Act of 1961 (72 P.S. 92485.1001). Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: GENERAL INHERITANCE TAX INFORMATION . . Unsatisfied iiabilities 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 ciaimable including the cost of administration, attorney fees, liduciary lees, funeral and burial expenses including the cost of a burial 101, tombstone or grave marker. All debts being claimed against an estate are subject to the approval of the Registcr of Wills with whom the Inheritance Tax Return is filed. Evidence to support tile 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 chiid of the decedent who is a member of the same household can c1ain1 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. c: "" Cl n > M ~ ;g ;>- 0 0 Cl <Jl Z C'l (") - " ....j '% ~ Z [:: M '- >- () () M ;>; Z ;:>::I Z Z M ....j M ....j Z () ....j -< M - () CIl '" Z 0 Vl 0 .., 0 .." ." ;:>::I ~ ~ 0 .." - .." 0 - Z (") - >- t"' c:: '" t'O 0 Z ><: -< !< t'1 M ~ >- >- ;:>::I ;:>::I \ 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. INSTRUCTIONS FOR COMPLETING SCHEDULE "F" " Rr.V.4!5!5 (1.ao) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT OECEOENT SCHEDULE uF" STATEMENT OF DEBTS AND DEDUCTIONS _._________.--:=-..=:-___=.=:..=--=:~..-._ __....:;~-.::___"_'_"':...=:::o.=-- Estate of ~.\ay Irene I\llemiln Date of Death ^oril 13, 1980 WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING: Claimant Relationship to Decedent Claimant's Address File No. ITEM . OATE NAME OF PAYEE REMARKS AMOUNT NO. . 24 7/12/80 Sam Miller auctioneer's fee 194,00 25 7/12/80 ~lae E, Barrett clerk's fee 145,00 26 Charles Alleman reimburse expenses 5,43 77 1'" ~~" ",,,, 1 n~nk "F N",.u" n ",1"" "'nn,1 2,00 28 Hamilton C. Davis reimburse costs advanced 48,10 29 Hamilton C, Davis attorney's commission 1,000.00 30 Simon E, Alleman executor's commission 514,08 31 Charles F, .I\llemiln executor's commission 514,08 32 Register of wills filin'1 fees 9,00 33 Recorder of Deeds recordin'1 fee - release 7,00 34 Reserve for contingencies 100,00 TOTAL THIS PAGE I - 2 538,69 I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral expenses and expenses of administration submitted to the est~te as deductions for Inheritance Tax purposes. ," I .., ,.7~-.1 ,"'-)7...;/<.:' t. ,. '/.. '.J ../,- C LA.I: n<""; .--,' / SIGNATUHE OF ATTonNEY/FIOUCIARY OFFICIAL USE ONLY DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF S ',"LI J";) 10 AT (" .,.,,;J .Ii~-( .ATE PERCENT, I/.??! DATE GENERAL INHERITANCE TAX INFORMATION , 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 ciaimable including the cost of administration, attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone 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 fiied. 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 Of parents who are members of the same household as the decedent. C ." " (') >- t'1 >- ~ Z >- 0 0 " Cfl Z 0 Z Cl (') c:: c:: ....j ::: ~ M t'1 :>: Z ;:>::I >- () - () Z Z M ....j M ....j Z () () ....j -< Cfl t'1 - Cfl Z 0 Cfl 0 ..., () "'l "'l ::<:I ~ ~ 0 - .." 0 .." - '- Z (') - .:; "'.. >- L' (" - t"' CL ~ ' ;i c:: 1.-- u :~l~ '" c. '-0 t'1 C):. I ~,:'t.l: 0 w' ;;~-l . . <=. Z 0'-" .-.\.\: a:;V:l l:t: ?w !< eC) . "" "'w 2L. ><: ><: ~ ~c: ~ l.l.l:J t'1 t'1 ~ .....'" >- ~ I' ;:>::I INSTRUCTIONS FOR COMPLETING SCHEDULE "F" ,. 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 coiumn 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. Rr-V-"40 ('-aOI COMMONWEA~ TH OF PENNSV~VANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDEHT DECEDENT AFFIDAVIT OF FIDUCIARY (Instructions on Revorse SIde) .:.:.-(.-J'/ ~* _._-~_._.._~----- - -.---...-.---.--------------. Estate 01 .2',y.-!re>ne /\lleman Lost Address .-2?--.!'J09ad _.f?.t.ree~______ ~~vil!c, 1'/\ 17241 Dote 01 Death ^nEj.l~ 1980 175-03-1976 50ciol Security No, Bureau File No. _ County File No. 21-80-320 {CITYl t5Tf4Tr:l {llPl 1. Decedent died: ( ) Intestate (without 0 will) (X ) Testate (leaving a lost will--copy attached) 2, Is the filing of 0 Federal Estote Tax Return required for this estote? Yes ,- No ~- 3, ( X) Executor/Executrix ) Administrator! Administrotrix Name Simon C, 1\11eman and Charles F. I\lleman Address R, D . # 6, !1nx 43 R,D.#3, Box 277 4, All correspondence should be moiled to ( X) Attorney ) Fiduciary, C') cD nf- ","" c:", ~ -1"'::ry ","" 05 ;,:I~ ~')n ~~ ;+j _0 :n:1J ~::1 ."" ..0 ,~, I ',1:;1 8~; 0- ~ , ::- ~ . Ii '1;) ,.., ,.,) , .1,:-' , .. .., Shippensburq. p~,_J.l257 'ISh'V; 11 (> ,P/\ 17241 (CITYI tSTA,'!';1 t7.1f'1 5. If an attorney is representing the estute, indicate: Name Hamilton C, Davis, Esquire Address 107 Biq Snrinq ./\Venue Newville. (CITY) I'll ("fA TEl 17241 ClIPI List all sale deposit boxes registered in the decedent's individuol nomel or jointly with, or os on agent or deputy of another, or in decedent's individual name with right of occess by anotner os ogent or deputy. Include the name and address of the bank or other institution where the sofe deposit box is located, the name (s) in which the box is registered and the relationship of the joint holders to the decedent, - llAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WIHCH DECEDENT MAINTAINED A SAFE DEPOSIT eox --: NAME OR NAMES IN WHICH SAFE DEPOSIT BOX IS REGISTERED RELA TIONSHIP OF JOINT HOLDERS TO DECEDENT First National Bank of Newville ~ay Trene 1\11eman Under penalties 01 periury, I declare that I hove exomined this return, including occompanying schedules and statements, and to the best 01 my knowledge and belief it is t",e, correct cnd complete. ". I ~ ;.', ..-'._." >,/ //'/. )I!. jI . iI 12 /,) .-'SJ-.C=.kC'l:I.--(...- (:;J(.;!;1?1/t/71 ) SIGNATU~[ OF FIDtJCI-'PV dtir ') 1'f'i'1 , DATE . . PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 101 of the Inheritance and Estate Tax Act of 1961 provides thatlhe following persons shall prepme and file a return: a. The personal representative of the estate of the decedenl as to property of the decedent administered by him and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or aCQui re knowl edge; b. The transleree of property upon the transler of which Inheritance Tax is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no separate return need be made by the transferee of property included in the return 01 a personal representative. '. 2. PLACE FOR FILING The return is to be filed in duplicate w:lh the Register of Wills of the county wherein the decedent resided. 3. TIME FOR FILING The return is due nine months after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the nine-monlh period. 4. FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report required of him. . .shall be personally liable. . .to a penalty of 25% of the tax ultimately found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on translers to lineal descendants, such as father, mother, husband, wife, son, daughter, grandchildren, grandparent son-in-law and daughter-in-law and at the rate of 15% as to all others. 6. PAYMENT OFTAX The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death, Interest at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied 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 payable to the 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 thereon, are a lien upon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for agajnst any real property in the decedent's estate or against any property belonging to a transferee liable for the tax. B, FILING OF FALSE RETURN Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or both. QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any tmnsfer of any material part of his estate without receiving valuable and adequate consideration? (Answer "Yes" or "No".) No, 2, Did decedent, within two years of death, transfer property frolnhimsel II herself ~~ himsel f/herself and another party or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) ~ 3. If the answer to one or two above is "Yes" and the transfers are 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 slate of decedent's heaith at lime of transfer, d. All other information supporting nontaxabili Iy of transfer. 4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) No, 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 "Yes" or "No".) b. What was the transferee's age at time of decedent's death? 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 "Yes" or "No".) lli2....- b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) No, 6. If the answer to five b. arove is "Yes," state whether the right was reserved in decedent alone Dr others. 7, Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No".) No, 8. Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Yes" or "No",) No, 9, If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved in the decedent alone Dr the decedent and others? (Answer "Yes" or "No".) REV.454 (1.80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTL V OWNED PROPERTY * ,. ." . .'. \ , . .t (Instructions on Reverse Side) Estate of ~ay Irene ~lleman , p TOTAL E VALUE OF DEPARTMENT ITEM R DESCRIPTION MARKET c DECEDENT'S VALUATION NO. VALUE E INTEREST lOme/a/ Usa Oil/vi N T ~ NONE , - TOTAL THIS PAGE ,,/ r.., . , .- I I '\ <qtl 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 roal estate first. 1, Describe ail real property as indicated in the instructions for Schedule "A". Describe all personal property as indicated in the instructions for Schedule "B". Include the 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. C '"C c:: n ;t- M > ~ :'! >- 0 0 " Vl " Cl n e c:: ....j z "" % t"' M M >- () ... () t"' r: % :>:J - % '% M ....j M ....j Z () () ....j ><: (JJ M - CIl Z 0 Vl 0 ....j 0 ." .." ;:>::I ~ >- 0 ....j .." - .." 0 5 z >- t"' c: CIl M 0 I z !< -< ><: ~ M M >- ;J.o :;:l ;:>::I ~E V.o1U ~X+, &0801 INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) [] Original o Supplemental o Remainder File Number 21-80-0320 Estate Nome May Irene Alleman Dote 01 Death 04-13-80 Social Security Number 175-03-1976 REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appalnt.d (nhoraanc. Tax Approlse, in and for th.. County 01 ~pr1~n~ Pennsylvania, do r.spectfully report thot I have approlsed the rool ond personel property as reparte In t . oregolng retum at the values set forth opposite each Item in the last column to the right In Schedules "A", IIB", lIe", and "E" Dated: March 27, 1981 $,c/f/" / (?b/ld#.I) INHEAITANCE TAX APPRAISER ADJUSTMEMTS REMAIMDER APPRAISEMEMT CODE INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE OMLY) Ro.1 Prop..'Y (Schedule Al $ 21,555 85 00+ 92+ Per.onal Property (Schedule B) 4,148 04 to+ J.lnt.Held Pr.perty (Schodule E) None 213+ Transf.r. (Schedule C) None 3D+ TOTAL GROSS ASSETS 25,70389 .--.----.------ Leu Debt. and Deduction. 40- 93. (SCHEDULE F) CLEAR VALUE OF ESTATE o Life Estote ~ FACTOR PRINCIPLE VALUE CODE .0 Annuity FOR USE OF REGISTER OML Y TalC on $ CODE COMPUTATION OF TAX $ $ $ $ $ 6'. " TalC on $ 15% Tax on $ TalC on $ Tax on $ ExemptIons Total Estate TOTAL TAX INTEREST FROM BALANCE TO $ $ $ Leu Crodlts DATE OF PAYMENT AMOUNT PAID TAX CREDIT S $ INTEREST FROM BALANCE OUE ... '"' ~ ~ '" ~ N :::i ~ ~ e ..... t- <lJ OJ ~ ..... <lJ ~ ~ ~ ..... I.. <>: >- <>: ..... (l., U) " ~ <lJ - ~ rJl a " <lJ ;:l <lJ <tl ..... ..... I.. 0 ..... I.. ~ H I.. '"' <lJ ~ "' N DOl ~ .a ~ '" >> 9 ~ Z <tl "' <lJ 0 ::;: N Z U r.. r.. - 0 ~ 0 ~ r.. r.. !-o 0 CIl 0 Z 0 rJl ~ CIl >- !-o 0 - ~ z i ~ ~ ~ z ::l 0 0 ::<: ~ ~ Z Z 0 U ~ Z ~ ~ CIl ~ 8 0 ~ Cl :l ..~:--......, "_ " '~~" ,_~ __ ,,~__.n. __~ , , ~ , ,h. -=- --a \ ~:~~:<<'6;ci64'74 ..., ...., . . . COMMON~~A~~J~TO~ :e~:~ESVLVANIA : ~"i" . .., '" . ".. OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX i \. ' '..,'. ,. . " .- ; II = ~ ""'1 ~ TAX AT 6% TAX AT 15% II ~~~g~VED Halli1ton C. Davis En ADDRESS 24 I. Kin street TAX AT_% ESTATE TAX TOTAL TAX CREDIT 1,219.34 '--ESTATE~FORMAT~:-------------------------- DATE OF DEATH FILE NUMBER 21-80-320 ---------------------- ------------------- COUNTY MAY IUN! AL~N CUIlberland ill ill LESS DISCOUNT PLUS % INTEREST IFROM TO_I DATE OF PAYMENT Februa 6 198\ NAME OF DECEDENT TOTAL AMOUNT PAID 1,219.34 POSTMARK DATE lMARKS "PAID ON ACCOUNT" SEAL RECEIVED BY >///./:;( f!&~{/~J , , ( SIGNATU E M C. L . Refiater of Willa REGISTER OF WILLS .-----_.- - ~---- - --------------------....