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PETITION FOR PROBATE
No, 21.80
,.
OF WILL AND
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LETTERS TESTAMENTARY
in the Estate of
Mary A, Ilukovecz
, deceased,
Kary C. l.ewis
To A;",I,i!l,d [, t,lt,e1~I(jM, Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania,
IS
Petitioner(s) QOO<Jthe execut-tix.-- named in the Last Will and
Testament of Mary A, Ilukovecz dated June 11, 1955
Decedent was a citizen of the United States and a resident af
XK~
Barough, Cumberland County, Commonwealth
New Cumberland
of Pennsylvania,
Decedent died on
Sunday
the 27th
day af April
-/
A. D. 19~, in the County of
Cumberland
State of
Pennsylvania at the age of 86
xhtu xloo&
Decedent has not been married and has not had
since the execution of the above described Will.
Decedent was possessed of personal property to the value of $1,500,00
and of real estate to the value af $35,000.00
ye rs Joseph J. Bukovecz
a aied May 27, 1979.
her
children born to :hHla
estate situated as follows
as near as can be ascertained; said real
501 Ninth Street, New Cumberland, Pa.
cwl!l<
Therefore, your petitioner(s) respectfully applies far the probate
of the said Last Will and Testament and for Letters Testamentary thereon,
Dated May 20 1980
Name and address
of Petitioner(s)
)1'1',' ;/-d,_.Jj",/
Mary <<:ribbs
511 Ninth St.
New Cumberland, Pa,
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLA.ND
Mary Cribbs
named in aboye applicatian, being duly sworn - according to law
say(s) that the statements set forth in this petition are true to the
best af
her
knowledge and belief,
Sv,lQ rn to
and subscribed before
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OATH OF NON.SUBSCRIBING WITNESS
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
}
55:
This, the
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day of
t~, ~'l
Nary c. TJ8Wis
A. D, 19~, before me, R:J 'v. d E. .^.ulel eel'l, Register for
the Probate of Wills and Granting Letters of Administration in and for the county of Cumber-
land, in the Commonwealth of Pennsylvania, personally came
who being duly
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according to law deposed and say that they are well acquainted with
A . ~\,\ Lc I) vc~ c L
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whose name is attached as +,~ q~l " y
the handwriting af
ta an instrument of writing
the Last Will and Testament of
purported to be
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, deceased
late of
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and that the said signature is true and genuine, }Qnd.thatltne:said'
lSlrtOW:tleceaserl};(llXoosent
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sworn
and subscribed befare me,
20th
day of
this
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..................................................................
per
Deputy Register
110
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 claimabie including the cost of administration,
attorney fees, fiduciary fees, funeral and burial eY,[lenses including the cost of a burial lot, tomhfitone or grave marker.
All debts being claimed against an estate are subject to the ap[lroval of the Register of Wills with whom the
Inheritance Tax Return is filed, Evidence to sup[lort the decedent's or the estate's liabilitY for the debts being claimed
should be attached to this sclledlile,
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 househDld 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,
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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 exem[ltion" 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 explanatiDn in the remc,rks column for each debt claimed,
6, Enter the amount of each debt being claimed,
7, The form must be signed by the [lerson who has assumed the res[lonsibility for paying the debts,
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Interest:
If an~' tax due IS paid within three (3) months after the decedent's death, a discount of
five percent (5%) of the tax paid is allowed.
_ the discount peflod IS calculated in calendar months. Example: date of death 1 -15-82,
dIscount period expires 4- 1 5-82.
Except for tax on a future Interest, inheritance lax becomes delinquent at the expiration of
nine (9) months from the date of death.
. Inherltance tax on a future Interest becomes dehnquent at the expiration of three months
from:
- the date of election to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on a daily baSIS from
- delinquent date to date of payment on any tax unpaid on delinquent date
- date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Delinquent Date Annual Interest Rate Dally Interest Factor
Discount:
5/27/43 to and Includ,ng 12/31181
1/1/82 to and onclud,ng, 12131/82
1/1/83 to and including 12/31183
1/1184 to and includIng 12/31184
6%
20%
16%
11%
,000164
,000548
,000438
,000301
. Those estates that become delinquent on or before December 31. 1981 will maintain
a constant Interest rate, The rate In effect when the tax first becomes delinquent will
remain constant until the delinquent tax balance is paid in full.
. Those estates that become delinquent on or after January 1, 1982 will contain a variable
interest rale. Thus. taxes that remain outstanding from calendar year to calendar year will
be subject to the different rates in effect on each January 1.
Interest is calculated as follows:
INTEREST = BALANCE OF UNPAID TAX X
NUMBER DF DAVS X
DAILV INTEREST FACTOR,
If a tax balance remains outstanding for more than one calendar year, a separate interest
determmation must be made for each year at the applicable rate. (Only one calculation
IS necessary if the estate maintains the constant interest rate.l
Any Notice issued after the tax becomes delinquent WII! reflect an interest calculation to
fifteen (15) days beyond the date of the notice. If payment is made after the
interest computation date shown on the Notice. additional Interest must be calculated.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
. Address information is listed on page 13 of the booklet. "Instructions for Inhentance Tax
Return for a Resident Decedent."
. Make check or money order payable to: Register of Wills. Agent.
INFORMATION
To insure proper crodit to your .ccount, tho nome of tho eSlnte end file number should be clearly print'
ad on the check or money order.
This essessment is mede in eccordance wIth Section 706 of the Inheritance end Estilte Tex Act of
1961172 p,S, 9 2465,7061,
To the eXlent thai inheritence t"' is paid within three 131 months efter the death of the decedent, a
discount of five 15) percent is allowed (72 P,S, 9 2465-7151,
Inheritence Tax, other than tax on a future interest, is due at the date of the decedent'S death and becomes
delonquent at the expiration of nine (91 months after the decedent's death (72 P,S, 9 2465-7111, Inheritance
Tex on a future interest is pavable within three 131 months after Ihe transfer takes effect in possession and
enjoyment end is delinquent thereafter 172 p,s, 9 2465,712), Calculate interest from tho delinquent 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 .Q10 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 ,00185 21 days ,00352
2 days ,00034 12 days ,00203 22 days ,00369
3 days ,00051 13 days ,00220 23 days ,00366
4 days ,00068 14 days ,00237 24 days ,00403
5 deys ,00065 15 days ,00250 25 days ,00420
6 days ,00101 16 days ,00267 26 days ,00437
7 days ,00118 17 days ,00264 27 days ,00454
6 deys ,00135 18 days ,00301 28 days ,00471
9 days ,00152 19 days ,0031a 29 days ,00468
10 days ,00169 20 days ,00335 30 days ,00500
-- ------------------- --- -- -- - - --- ,--- - ---- -- - ----- --- - - - --------- --- ---
Any party in interest, including the Commonwealth and the personal representative, not satislied with
the assessment mav object thereto within sixty (601 days after receipt 01 this Notice as provided by Section
1001 of the InheritanCe and Estate Tax Act of 1961172 P,S, 9 2465-1001),
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
INFORMATION
To insure proper credit to your iH;count, tho n.Jmc of the estnte nod file number should be clearly print-
ed on the check or money order,
This assessment is made in ilccoruilnce with Section 708 of tho Inheritance and Estate Tax Act of
1961 172 P,S, 9 2485,708),
To the extent that inheritance tax is puid within three (3) months after the death of the decedent, a
discount of five (6) percent is allowed (72 P.S. 9 2485.716)
Inheritance Tax, other than tax on a futuro interest. is due at the date of the decedent's death and becomes
delinquent at the expiration of nine (9) momhs after the decedent's death (72 P.S. S 2485-711). Inheritance
Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. ~ 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:
------------ -------- - - -------- - -- - ----- ------- - - - --- - --- -------- -- -- - - - -- --
1 month ,005 4 months ,020 7 months ,035 1 0 month~ ,050
2 months ,010 5 months ,025 8 months ,040 1 1 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
_ _ _ __________________ ______ _ _____ ___ _ __ __ _ _ _ ___.__ __ _ _ _ _ _________ _____w
Any party in interest, including the Commonwealth and the personal representative. not satislied with
the assessment may object thereto within sixty (60) days alter receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 172 P,S, 9 2485.1001),
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
PENNSYLVANIA INHERITANCE TAX GENFllAI,lNFOI\MATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act 01196 Ijllovidw; IIlal the 101I'l','lillf'. perSlJlls shall prcp~re and file
a return:
a, The personal representative ollhe estate of Ihe decedenf as to plop'Hly 01 the decedent administ~)redby him
and such additional property which is or may be subiect to Inhcut;lIIce Tax ul which he/silO shalllwve or
acqui re knowledge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may he imposcd by the 1961 Slatule,
including a trustee of property transferred in trust, provided Ihat no sepmate rctufllnc"t! be madc by the transferee
of property induded in the return of a personal representative,
2. PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills ollhe 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 SecretalY of Revenue within 1I1e nine-month period,
4, FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that" , , ,any person who willfully fails to (jle a return or other report
required of him,. ,shall be personally liable, , ,to a penalty of 25'10 of the tax ultimately found to be due or $1,000
whichever is the lesser te 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 6'10 on transfers fo lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15'10 as to all others,
6. PAYMENT OF TAX
The tax assessed on the transf~r of property reported in the return is due 9 months after the decedent's death, Interest
at the rate of 6'10 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 5'10 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 5ubject to the finai 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 against any real property in the decedent's
estate or against any property belonging to a transferee liable for the tox,
8, FILING OF FALSE RETURN
Any person who willfully makes a false return or reporl required of him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a mi sdemeanor 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 TR~NSFEBI
L Did decedent, within 11'10 years of death, m:lke ,my llilnsler of allY i1l<l\ell;11 parI 01 Ills esLile withoul receiving
valuable and adequate considemlion? (Answer "Yes" 01 "No" ,) JQ_
2, Did decedent, within two years of death, transfer plopelly frolllliimsl!lf hwsdlto IlImsel[/hersldf and anolillll party
or parties (including n spOllse) in loint ownership? (1\u:;w1;r "Yes" nl "No",) .Yes.,_
3, If the nnswer to one 0111'10 nhove is "Yes" and the ll"w,f(;i'; ;\111 "ll1l:',,,rllo he nonlaxahll!, proYirlc the following
informntion:
n, Age of decedent ntlime oftlnnslel,
b, Copy of denlh cerlificate,
c, Affidnvit hy the nltending physicinn indicillinl: 1111) stilte nl decedent"; 11~illlh ;Ii limli olllnnsfer,
d, All other informntion sUPPollingnolltilxallility OllrilldCI,
4, Did decedent, in his/her lifetime, make nny trilllsler of proplIfly willlolll receiving ,I vnlll;lhle or adequate consideration
therefor which wns to tnke effect in possession 01 eliloymcill alol ,lft';1 his/her c1eo/h? (/inswer "Yes" or "No",) -1l2.-_
a, Was there any possibility thnt the property translelled might return tu :liillsfc~or or Iris/lrer eslnte 01 be suhject
to his/her power 01 disposition? (Answer "Yes" or "No" ,) Jb_
b, What wos lhe transleree's nge ~ttime of decedent's rle:lllr?
5, Did decedenl in his/lrer lifetime make ony tr~nsler without receiving n vnlll~hle ~11C1 nrleQunte considerntion therefor
under which tronsferor expressly or impliedly reserves for his,'lrer life or any period which rloes in fnct end Ilefore his/her
de~th:
a, The possession or enjoyment of or lire right to income from lhe properly transferred? (Answer "Yes" or "No" ,) -Ha-
b, The right to design~te the persons who shall posscss or enioy lire plopertyliansferred or income therefrom?
(Answer "Yes" or "No" ,) No
6, 11 the answer to five b, ahove is "Yes," stnle wlrether tile right IV<1, reserved in decedent alone or others,
7, Did decedent in his/her lifetime make a transfel, the consideration for which was transferee's promise to pay income
to or lor the Ilenelit or care of lransferor? (Answer "Yes" or "NQ" ,) No
8, Did decedent, at any time, tr;msfcr property, the ll(J1elici~1 enioyment of which WaS sullject to change, because of
o reserved power to alter, nmend, or rcvoke, 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 powcrto altel, "menu 01 revoke the interest of the Ileneficiary reserved
in the decedent alone or tile decedenl and others? (Answer "Yes" or "No" ,)
REV.454 EXt (3.80)
CDMMONWEALTH OF PENNSYLVANIA
, 'OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTl.V OWNED PROPERTY
'*
(Instructions Oil Revers" Side)
Estate of
MARY A. BUKOVECZ
--
TOTAL PE VALUE OF DEPARTMENT
ITEM \
NO, OESCRIPTIO~J MARKET DECEDENT'S VALUATION
VALUE INTEREST (Offic;a' Use Only)
1- CCNB Bank, N. A. Savings Account No.
001-007686-7 in joint names of' the decedent
or Mary Cribbs, daughter of the decedent, /001;
opened June 11, 1979 and having a date of
death balance of $4,492,51 60%) $2.246,26
2. Accrued inurest on above account 13,26 60%) 6,63
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TOTAL THIS PAGE @2,252.89) 'I- soS: 1'7
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Schedule "E" must include all pro[lertY, real and personal, owned bV tl1e decedent jointly with another
party or parties a5 joint tenants with right of survivorship, Both tangible and ,ntangible property are to be
included, List real estate first.
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
1. Describe all real property as indicated in the instructions for Scl1edule" 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 (sl 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.
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INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
--1.1-80-0334
BUKOVECZ ,_.Ma1)~_ A.
04/27/80
File Humber
Estate Home --
Dale of Death
Social Security Humber
179-10-5706
-----
REPORT OF IHHERITAHCE TAX APPRAISER
[jU Original
o Supplemental
o Remainder
I, the undersigned duly uppointed Inheritance Tax Appraiser in and for tho County of 1'", 'Illt/li"'; /
Pennsylvania, do respectfully report that I hovo opproisod tho real and personal property as roportoJ in t 0 oregoing
return at the valuos sot forth opposite each item in thol.st column to the right in Schedules "A", "8", "C", and HE"
Dated:
December 18, 1980
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INHERITANCE TAX APPRAISER
INVENTORV
VALUE AS APPRAISED
CODE
ADJUSTMENTS
(HARRISBURG USE ONLVl
Reol Proparty (Schedula A)
Personal Property (Schedule B)
Jolnt"Held Property (Schedule E)
Transfars (Schedule C)
TOT AL GROSS ASSETS
..L-
42,500 00 00+
500 00 10+
4,505 77 20+
None 30+
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40-
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Leu Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Est.te
o Annuity
RATE
FACTOR
PRINCIPLE VALUE CODE
-
CODE
FOR USE OF REGISTER ONL V
T ax on $
6%
15%
To,l( on S
Tax on S
Tax on S
--
T Olf. en $,
Exemptions
Tolol Estell'
TOTAL TAX
INTEREST FROM
BALANCE
TO
Less Credits
DATE OF PA~ AMOUNT PAID DISCOUNT INTEREST
S + S S =
+ =
BALANCE $
INTEREST FRDM - -- TO S
REMAINDER APPRAISEMENT CODE
92+
93-
~
COMPUTATION OF TAX
$
S
$
$_
$
$
$
$
TAX CREDIT
$
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
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55:
HARY CRIBBS
_._._..___~____ _._.___.______..' . _.__ _ __.__ n. __"... ....____.._ __.______________.__ _uo____..____
being duly sworn ,_m'_ according 10 law, deposes and says that s,o }s the Executrix
~UlRY A. BUKOVECZ
_______,__________ of Ihe Estale el
late of ____,__N_~w:,J~~1Il1J,~J:1,!l,l1!i__,__.._ ,n'_____, Cumberland Ceunty. Po" deceased and that the
within is an inventory made by Ha;:~bbs __ ,____ _____" the said Executrix
of the entire estole of said decedent, consisting 01 all the personal property and real estate. except real estate outside
the Commonwealth of Pennsylvania, and that the ligures opposite .ach item 01 the Inventory represent it's fair value
os of the date of decedent's d.ath,
Sworn to
_ -il '//
~~:tr'-(f (,/,'J. ..-::J
,,/ - C Et.CII1or - Mm;oill..lor
nary roDS
511 Ninth Street
and subscribed before me,
New Cumberland, PA, 17070
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Date of Death
27th
Doy
April
Month
1980
Vur
INSTRUCTIONS
I, An inventory must be filed within three months after appointment of personal representative:
2, A supplement inventory must be filed within thirty days ef discovery of additional assets,
3, Additional sheets may be attached as to personalty or realty
4, See Articl. IV, Fiduciaries Act of 1949,
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