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HomeMy WebLinkAbout80-00335 :'i, ' ;:l ~ ~ i . >I ~ p.. H ~ i:i tt: 15 CJ) , [i CJ) ~ .~ , 0 8 t-:I ~ ~ . <:: 0 ',~ CJ) If.l z ~ M 6 :0 H M t-:I ,~ 0 ClO . .... . . 0 - M 6J - ~ ,"" Ia ' G 0 - z all 21 80 "~l' - ,:-",.,.)., No. PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY In the Estate of ' _:1(- hi \ ' / )( rl \ '.' '\', \ I' \ <) \\ \ \ 1 \ 1 , deceased, To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania, / Petltioner(s) Is (are) the execut \ i y named In the Last Will and Testament of -SrX\\\_iJ \\\(<,\\'1\ dated CC \C\()('(( h ICV"\(; Decedent was a citizen of the United States and a resident of l (\( r ,e \ --"\ 1\\'1--1 Township (Borough), Cumberland County, Commonwealth of Pennsylvania, Decedentdiedon /-n\\ (",C"Cht- the 1'-1 II dayof \Ty"j A,D,19'(Y,lnthe County of C, 1 ,,~\ \'l e .r \n j~r\ ,State O;~\'i'II\,(,,, , "I at the age of ...5.2 years, DecedentllM-(?~"9?tl~een married and has (h~t)had childre.o born to him ~slnce,)the ex, ecution of the above described WilL \\01;:.; 1'-'<'/ \...\Jo:~U.(,Ct) \ Decedent was possessed of personal property to the value of III (',', \, \,\"",;- n ,vi de C~O 6 and of real estate to the value ol,~ti)(U:4Lkdd!4(kt~Gd'~-(1AJl0~~(p~: as near as can be ascertained; said real estate situated as follows --<: I -)\~'), C'(( (y\ \p,-, )If \L e ), \'\Or ,v"\ C(, ",( {j(,,\ \ Therefdre, your petit oner(s) r spectfully apply(ies) for the probate of the said Last Will and Testa- ment and for Letters Testamentary theron, Dated ('~\n ,; ,:..~ d, lei ;.(, ..\- I ' 7 Name and address-'t of Petitioner(s) / ) / "") (/ ' " / ", I (..L, 7'\ ,/, , 1 L , : /"v!;{ (~( "J!.,',' It( /,/ J:j ( )'/ ' , / ,,/..J/--) ,1)(,', /; ,..~:; "l l, ! _',,~ ( ( ,( .-r / II ./ ! (0% COMMONWEALTH OF PENNSYLVANIA l COUNTY OF CUMBERLAND j ss ~_ )('.( (C ( \\:1\,J \ i \ (\ I named In above application, being duly ')\ C '(' Ie VI statements set forth in this petition are true to the best of ,~1.LCi6'Jand subscribed before m~_!:~ay 22__~,_ 1980 , -':L1latJA../---f::L 'Lt-::;,) , /~ / /~) ,(: " f Register , ~ ",' , , I-~ ,____ , ___ ,___________~,________cbLcJ1lliiLJ ' _In n "(0 (-.c~ Filed: Hay 22, 1980 ICC (\\\-\\V\.'\\ Ill. _~')(;!t ,,~CI Attorney " -J' ,\D \\O,:\"r::.l")'!,-{ /),{ Ii leI according to law say(s) that the \;'\ p 1- knowledge and belief. ';;;>/-J-o - '3 s.s,- /I-Sf-,j " I II II " 'I Ii ,I i' Ii 1\ P \ I \, iI 1\ I I I " " .' LAST WILL AND TESTAMENT OF JOHN S, MULLIN I, JOHN S, MULLIN, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testa- ment, hereby revoking any and all prior Wills and any and all Codicils thereto, by me at anytime heretofore made, II II \1 Ii 'I \ and FIRST: I direct that the expenses of my last illness funeral shall be paid from my estate as an administrative expense, SECDND: I give all of my property, real and personal, to my Wife, Joyce L, Mullin, provided that if she dies before the thirtieth (30th) day following the day of my death, this gift I shall lapse or be divested and I give such property to my issue I I II \ in equal shares, per stirpes, Particular items shall be allocated among my issue as they agree, or, if they cannot agree, my Executrix, or her successor shall decide, THIRD: Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income, payable to the said children, or any of them shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, I attachment, and pledge, and free from control by the creditors I. of any such beneficiary, All shares of principal and income if I II herein given shall be free from anticipation, assignment, pledge, or obligations of any beneficiary, and shall not be subject to PAGE 1 of 4 PAGES John S. )lullin . \ ~ ~ ,I ~ I , I! 11 \\ ~ ,I ~ II [, 1\ II !I I I \ \ i I I \ ~ !, !( \ II ~ " ~ any execution or attachment, FOURTH: My Executors, Trustees, their successors and any guardians acting hereunder shall have the following powers in addition to those vested in them by law and by other provisions of this Will, applicable to all property, real, personal and mixed and wheresoever situate, including property held for minors, whether principal or income, exercisable without Court approval, and affective with respect to each item of sa~d property, until acnual distribution thereof: (A) To retain as investments of my estate or trust, any or all assets of my estate, real, personal, or mixed, without regard to any principal of diversification, and to purchase and acquire real or personal property and to hold any or all of such real and personal property retained or acquired without making the same productive of income; (B) To permit the children, or any of them, to occupy any real estate retained or acquired upon such terms and conditions I I ! ~ ~ II II !, Ii II 'I " I: I " " \\ :1 .1 as my Trustee or Guardian shall deem proper; (0) To pay all taxes, charges, and expenses of maintenance, upkeep, improvement, development, protection, preservation, and investment of any retained or acquired real or personal property, such payments to be made from either principal or income as my said Trustee or Guardian shall determine; (D) To retain or invest any and all funds, whether principa or income, in any real or personal property without restriction to legal investments; ;1 I \ II II ,[ II " I' !I I 1\ , I I I I out any responsibility to the buyer or buyers to see to the ap- plication of the purchase price, any real or personal property, or portion or portions thereof, irrespective of the manner of the means by which the same was acquired by my said Trustee or Guardian; (F) To make any payment or distribution herein provided for in cash, kind or partly in cash and partly in kind, at valuations fixed by my Trustee and Guardian at the time of dis- \, I' I I 1\ I , tribution, FIFTH: All taxes, interest and penalties thereon payable by reason of my death with respect to property comprising my gross taxable estate, whether or not passing under this Will, shall be paid from the principal of my residuary estate, SIXTH: No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction, I , " \1 I! II 1\ II Ii 'I " I! I: !i :i :1 SEVENTH: I appoint my Wife, Joyce L, Mullin, Executrix of this Will, If she does not act or continue to act, I appoint Richard A, Jameson, Esquire, Executor of my Last Will and Testaml t, IN WITNESS WHEREOF, I set my hand and seal to this my Last Will and Testament consisting of this and three (3) other pages the first two (2) of which bear my signature at the end for the purposes of identification, this Co-/.5:: day of (C !dJfi( , 1978, ~O ,1k11A JO~ s. Mul'Ut' We the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above named PAGE 3 of 4 PAGES / , , .- .,./" "- .. Eo< 5 :z; z E ~ 0 ~ < < Ul " - H Z W " ~ (/) H ~ ~ f:?i IJ:l :j " <( tD 1Il)- Eo< ~ JOt- ~ ~ " N:> A lI..<{wz~ o I~ t- 0- ~~ ' - ~ ~ 0:) W - c( a: fJ1 1: C Ul ~ u ~ :::l ~ <( 0 ~ :r 0 U1 H U - Ci ;3 0 0: ~ '"l < Eo< x Ul j . "', " , .. . OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of Cumberland, personally came r " ,.(" , I (' (' ( l_, 1''1\ (( \ \ i' 1\ who, being duly" 1,( ( V\(( 1\ do <," ,') depose and say that as / 'I (' (' \ \ \e"' I !\ of the last Will and Testament of , )( l\\\ 1\ \-'0\" \ \"",-, deceased '-. ') I jf' J will well and truly administer the goods aRd chattels, rights and credits of said deceased according to law, And also will diligently comply with the provisions of the law relating to TraRsfer Inheritances;,'" 1 (i(((rtd subscribed before me, May 22 A,D" I9~ N ],,"/ /JI,( ((,,~ ' ~1 ~ ' .::f~~ Register :'t:i 0; ,~ CD: ;tIl 0) :~ rot: :., ;0 ",: LL 00: 1211 *j 0 H: ~: 151 .!ll III ..J :I:~ g '" ~ , Lt:I .., ..J .. - N: C"J I till - .' N, - ,~ u: '" 0 ~ m\ E: CD E<: :.,: I s:: rol\ .-t 0: ,~ Ill, N >:I; 'tl .." :1:: C) ~ 00 0 .-4: .. .-4: I Z 0 - CJ *, N .s ~ ~ 11 .5 'tl ~ ~ ~ r;::l en ~ ril Be it remembered that on the 22nd DECREE l'iay 80 ,A,D"I9_, there was probated and day of recorded the last Will aRd Testament of Lower Allen Township John Scott Mullin late of Testamentary Deceased, Letters were granted to Witness my hand and official seal the day and year aforesaid, , Cumberland COURty, Pennsylvania, Joyce L. Mu llin 1~.8 tJ;ltl~f e. t1/~~ PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION L PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act 011961 provides tltat the followinp, persons slwll prepare and file a return: a, The personal representalive of tlte estate of tlte decedent as to propmty of lite decedentadminislrred hy Itim and such addilional property wlticlt is or may he suhiect to Inheritance Tax of wlticlt he/slle shall have or acqni re knowl edge; b, The transferee of ploperty upon tlte transfer or wlticlt Inlterit,mce Tax is olmay be imposed by tlte 1961 Statute, including a trustee of property transferred in trust, provided lint no sepal,lte return need be made by tlte transferee of property included in the retull1 of a personal relllescnlalivc, 2, PLACE FOR FILING Tlte return is to be filed in duplicate willt tlte Register of Wills of tlte county wlterein tlte decedent resided, 3, TIME FOR FILING Tlte return is due nine monUls after tlte decedent's deatlt, unless an extension for filing Itas been applied for and granteu by the Secretary 01 Revenue within tlte nine-monllt perior!. 4, F AILU RE ;0 FILE RETU RN Section7S1 of tlte 1961 Statute provides tltat " , "any person who willfully fails to file a return or otlter report required of him, , ,sltall be personally liable, , ,to a penalty of 25% of the tax ultimately found to be due or $1,000 whichever is tlte lesser 10 be recovered by tlte Department of Revenue as debts of like amount are recoverable by law," 5, TAX RATES Inheritance Tax is payable at fhe late 016% on transfers to lin8al de~;cendants, such as father, mother, husband, wife, son, daugltter, grandchildren, grilndparent, son-in-law and daughter-in-law and at the rate of 15% as to all others, 6, PAYMENT OF TAX The tax assessed on tlte transfer of property reported in the return is due 9 montlts after the decedent's death, Interest at the rate of 6'10 per annum accrues tltereafter until payment is made, All payments received are first applied to any interest wlticlt mav 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 against any leal property in the decedent's estate or against any property belonging to a transferee liable for the tax, 8, 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 yeal or hath, REV-4~0 EX+ (10-80) COMMONWEAl. TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE" A" REAL PROPERTY (Instructions on Reverse Side) ESTATE OF John S, Mullin ITEM DESCRIPTION ESTIMA TED DEPARTMENT NO. MARKET VALUATION VALUE (OFFICIAL USE ONL YJ None, , TOTAL ,- r:."- .-A-~~ If additianal space is necessary, use 8W' x 11" sheets. .---4 & QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving valuable and adequate consideration? (Answer "Yes" or "No" ,) 2, Did decedent, within two years of death, transfer property from himself/ herself to himself/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" ~nd the transfers are claimed to be nontaxable, provide the following information: a, Age of decedent at time of transfer, b. Copy of death certi fi cate, c. Affidavit by the attending physician Indicating the state of decedent's health at lime of transfer, d. All other information supporting nontaxabillty 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" ,) 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" ,) - b, The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No" ,) 6, If the answer to five b, above is "Yes," was the right reserv3d in decedent alone ( ) or decedent and others ( ), 7, Did decedent in his/her lifetime make a transfer, the consideration for whlci, was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No" ,) 8, Did decedent, at any time, transfer property, the ba1eficial enjoyment of which was subject to change, because of a reserved powelto alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Yes" or "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 ( ) or decedent and others ( ), RE:Y.4'S4 (l.~O'j' COMMONWEALTH OF PENNSVLVANIA DEPAR,TMENT OF REVENUE TRANSFER INHERITANCE TAX , RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY (lm'trflctions on ROVfJrSe Side) Estate of Jobn S, Mullin '* - TOTAL PE VALUE OF DEPARTMENT ITEM R DESCRIPTION MARKET c DECEDENT'S VALUATION NO, VALUE E INTEREST IOfficial Use Only) N T 1. Residence property, held as tenants by the entireties with Joyce L, Mullin, located in Lower Allen T=ship, Cunberland County, Pa" acquired by deed dated April 26, 1962 and recorded in Cunberland County, Pa" Deed Book N20, Page 14, This property was sole SepteniJer 5, 1980 and is returned at sale price, 100,000,00 50% 50,000, 2, Shares Vanguard Money Market Trust; Account No, 97105892 3,163,04 50% 1,581.5 TOTAL THIS PAGE .. llillBUCTIONS 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, 80th tangible and intangible [lroperty are to be included, List real estate first. 1, Describe all real [lroperty as indicated in the instructions for Schedule" A", Describe all personal property as indicated in the instructions for Schedule "8", 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, I ndicate the percentage of the decedent's interest. 4. I ndicate the market value of the decedent's interest. I; t:: "tl v n ~ M > :;; Z :>- 0 0 Vl 0 - Cl n c:: 0 -1 Z "" Z t" M > ~ ~ ~ t" M ;>; Z ;<l - Z Z M -1 M -1 ~ P -1 -e: Vl M P Vl z 0 Vl 0 -1 ~ ." '"l1 :>:I ~ ~ 0 .., - .., 0 - z n ;;: t" c: rJl tT1 0 Z t" -< -e: .:$ M M i I > :>- I :>:I :>:I , I I " '"" .. :x:; ,~I:" , "'" ~ ;' , 'h~ ", ;?~ '- - \",:' t,',: N ~i~ W" ~ 01- eE <~w CCl./' 'en oCi ~-o;- '-'LU cr.5 ~lr. - ~u iO '-' . ~ ". '''"''\. , ':\ \1 ,\ i " Ii il ,I LAST WILL AND TESTAMENT OF JOHN S, MULLIN , I, JOHN S, MULLIN, of Cumberland Coun~y. Pennaylvania, being! , , of sound and disposing mind, memory and understanding, do hereby' 'i 1 i: make, publish and declare this as and for my Las t Will and Tes ta- i I and all ! , " " II ment, hereby revoking any and all prior Wills and any :; i' !' Codicils thereto, by me at aftytime heretofore made, , " FIRST: I direct that the expenses of my last illness and funeral shall be paid from my estate as an administrative expense, I , I \TIyl I , SECOND: I give all of my property, real and personal, to Wife, Joyce L, Mullin, provided that if she dies before the thirtieth (30th) day following the day of my death, this gift i shall lapse or be divested and I give such property to my issue " in equal shares, per stirpes, Particular items shall be " allocated among my issue as they agree, or, if they cannot I, my Executrix, or he!:' successor shall decide, agree, : I I THIRD: Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income, payable to the said children, or any of them shall be made upon the sole receipt of the respective individual to whom the paymentl . ' , is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary, All shares of principal and income herein given shall be free from anticipation, assignment. pledge, or obligations of any benefici.ary, and shall not be subject to PAGE 1 of 4 PAGES 113 John S, 'lullin I I 1: ! J .1 I \ I " any execution or attachment, !: " I FOURTH: My Executors, Trustees, their successors and any guardians acting hereunder shall have the following powers in addition to those vested in them by law and by other provisions of this Will, applicable to all property, real, personal and mixed and wheresoever situate, including property held for minors, whether principal or income, exercisable without Court approval, and affective with respect to each item of sa~d property, until acoual distribution thereof: (A) To retain as investments of my estate or trust, any or j! if I: " " all assets of my estate, real, personal, or mixed, without regard to any principal of diversification, and to purchase and acquire real or personal property and to hold any or all of such real and personal property retained or acquired without making ! ! , , the same productive of income; (B) To permit the children, or any of them, to oocupy any " as my Trustee or Guardian shall deem proper; I I , , ! , I ma~ntenance, , , I i real estate retained or acquired upon such terms and conditions (0) To pay all taxes, charges, and expenses of upkeep, improvement, development, protection, preservation, and I investment of any retained or acquired real or personal property,: I such payments to be made from either principal or income as my I I said Trustee or Guardian shall determine; I (D) To retain or invest any and all funds, whether princiPa~ or income, in any real or personal property without restriction to legal investments; (E) To purchase investments at premiums; to exercise all rights of a security holder or shareholder in any corporation; and to lease, mortgage, pledge, give options upon or sell at public or private sale and without approval of any Court and withr PAGE 2 of 4 PAGES 114 John S, Mullin 'i II .-.\ . . ' I I !\ :1 :1 , '\ I i out any responsibility to the buyer or buyers to see to the ap- plication of the purchase price, any real or personal property, or, portion or portions thereof, irrespective of the manner of the means by which the Bame was acquired by my said Trustee or I Guardian; (F) To make any payment or distribution herein provided for in cash, kind or partly in cash and partly in kind, at valuations fixed by my Trustee and Guardian at the time of dis- tribution, :' :' I " FIFTH: All taxes, interest and penalties thereon payable II by reason of my death with respect to property comprising my , gross taxable estate, whether or not passing under this Will, shall be paid from the principal of my residuary estate, " , SIXTH: No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction, " 'I SEVENTH: I appoint my Wife, Joyce L, Mullin, Executrix of i: ! ~ this Will. Richard A, If she does not act or continue to act, I appoint Jameson, Esquire, Executor of my Last Will and Testam~~t, " IN WITNESS WHEREOF, I set my hand and seal to this my Last Will and Testament consisting of this and three (3) other pages the first two (2) of which bear my signature at the end for the f -6 day 0 f l.',- J.L .-, purposes of identification, chis \..0 l.{ /1Jlf'(, ,'1978, ~ ~1 ~A1iJ~) 'JO~ s, ~ultlt' ! We the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above nsmed PAGE 3 of 4 PAGES 115 iJ : "';'t .\".'tr , " '~'.' . !I " ,,"'\ ~ . p . - II I. I, Testator as and for his I.ast Will and TGstament, in the presence \ of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the tl.me of execution thereof, satd Testator was of sound and disposinp; \\ mind and memory, ---~ ~''-J .' .' ADDRESS C Cl~\=l QQ) j J\ \ J!l' ( i fi);;,,)7/(U~DDRESS AL,r-I: ~Lcf'~iWI J)yr' ) q., I h.; ,ADDRESS Y J ;!. t:._ffi..,J i"....."k ;/ / ~,4 /:>0 ij' PAGE 4 of 4 PAGES 116 :\ \ i " File Number INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) 21-80-0335 REY-484 EX+ (1500601 Estate Nome John Scott Mullin [ill Original o Supplemental o Remainder Social Security Number May 17 , 1~80 187-12-0283 Dote of Death REPORT OF INHERITANCE TAX APPRAISER I, Ih. und.rtlgn.d duly oppolnted Inheritonco Tax Appraiser In ond lor tho County 01 Cumberland Pennsylyanla, do rospoctfully report thai I "ovo appraisod the roal and porsanol property as reported in the larogoing ratum at the values Ie' forth oPPollte each it&m in the last column to the rig tin 5ch. 1.5 IIA", "B", IIC", and liE" " -- Doted: octnhPr 26. 198] INVENTORV ~ R ADJUSTMENTS VALUE AS APPRAISED CODE (NARRISBURG USE ONLV) $ NONE 00+ NONE 10+ 51,581 52 2lH 30+ 51 581 52 40- REMAINDER APPRAISEMENT CODE 92+ Roal Proporly (Schodulo A) Personal Property {Schedul. B} Jolnt.Hold Proporty (Schodulo E) Transfer. (Schedule C) TOT AL GROSS ASSETS L... D.bt. and Deduction. (SCHEDULE F) CLEAR VALUE OF ESTATE o Lilo Estate o Annuity 93- RATE FACTOR PRINCIPLE YALUE CODE FOR IISE OF REGISTER ONLV T ax on $ CODE COMPUTATION OF TAX $ S $ $ $ Tax on $ r 6% T ax on $ 15% Tax on $ Tax on $ Exemptions T otol Estate TOTAl. TAX INTEREST FROM BALANCE TO $ $ $ Leu Cfttdlts DA TE OF PAVMENT AMOUNT PAID DISCOUNT INl'EREST $ + $ S = + = BALANCE $ INTEREST FROM __ TO S BALANCE DUE S TAX CREDIT $ .-t .-I ] 0 .~ r- ~ ~ ~ .-I ~ .-I Z IJ:l IJ:l ~ ~ 0 ;>< ;>< IJ:l :tJ ] "" CIl ~ .-t '" ;;> 8 .-t .J ':II J ~ Ul - ~ u Z M - 0 N .-I '" t<- - '<l' .-I Lt1 M t<- ~ 0 0 ~ ~ t<- t<- i-o 0 CIl 0 Z 0 CIl IJ:l CIl ;>< !-< 0 - IJ:l i-o IJ:l Z Z i-o Z ...l 0 - 0 ;:i ~ z ~ IJ:l IJ:l ...l Z :;: Z 0 ;;> u '" Z - ~ CIl ~ 8 0 ~ - ~ IJ:l 0 ~ .J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT , / ,.' '. COUNTY FILE NO: / _ " ,.' i ./ " v DATE , , (1'/ ", TO: <' /' /1 j, Jf , . d.,' .. I ,. . ~ j l/~'.~' ,- . ESTATE ) -;',r,/ /1/// " ./ " ' I J' if.' /~ /,"") ,,' '" _d') ,,-' '~'-' /'~' -' ." .' / , u d , " I' FILE NO, '!.. (II. , .' ,- .:::: :......) ...- ~- ... '11 I I J '..... ' ...~.; -j- /... t" __ t' COUNTY I, , j",' ./ {/, "-< ",.' ..._ ,. ~ r,~. . r ~ o..; . '/ t! ;,..,:.,.,:;. :,.',i:,' (I ,.-' '" ',/ J / , ; / .' DATE OF DEATH ; ,c~ //) _ J/) , , - Appraised Valuo of Estate: Real Estato & Personal Property + -._-'~~ Jointly Held Property/Transfers + " & , , :>' I " . , Total Gross EstBte Total Approved Oeductions 'f9 : / Clear Value of Estate & ...-.....-.. Less: Approved Charitable Exemptions Clear Value of Estate Subject to Tax & ,.--.-,...-'.....-. Amount Taxable @ 6% Rate & tax due." I I lax due ! ' j ''',h ./..../ ~_..., ,.". .. .. .. __ ., "'-&::-." .."'" J/ ,(., /< Amount Taxable @ 15% Rale , ( TOTAL PENNSVLVANIA INHERITANCE T~'P.I~I,r~t.! '1",. I ~ .,":.,-, .--~'-'-< r />;/;"1. ,-. -. I * * * * * * A five percent discount totaling $ will be granted if the Inheritance Tax is paid by Less Credits: DATE OF PAVMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT & + & & = & + = + = Interest accrues at the rate of six (6) percent per annum on the unpaid balance of Inheritance Tax from to date of payment. Interest due if paid by is BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE., "..".&1 i ,,' i- -", ,.-./. ./ I : f.. i '. -::>_r' : '--.' ~Z' " ....>./1'... / (-t/'-'?'" .. 1..L:/I~' "J '/' L/ ' , -.--------- .;}, " t/<.j,<:- .-' " .-' /' :' /' Assessedby:"' ///./....1 . S I f " R S'd Agentfo(lh4ComrnQl\wlllth eo norma IOn on Qversft ,e I . .// (._- ):\; ':. ...t.1 1../ / .../-..,....... ,x :1 ii, " . , / "...) l:'" INFORMATION To insure propor credit to your account, tho name of Iho ostolo and file number should be clearly print- ed on 1ho check or money ordor. This assessment is mado in accordance with Section 708 of lho Inheritance and Estate Tax Act of 1961 172 P,S, 9 2485,7081, To thu extent that inheritance talC is paid within three (3) months after the death of tho decedent. a discount of five 151 percent is allowed 172 P,S, 9 2485,716), Inheritance Tax, other than tax on 8 future interest, is due at the date of the decedent's death and becomes delinquent at the olCpiration of nine (9) months aft or tho 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 dalinquent thereafter 172 P,S, 9 2485.7121, 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 10 months ,050 2 months ,010 5 months ,025 B months ,040 11 months ,055 3 months ,015 6 months ,030 9 months ,045 12 months ,060 I days ,00017 11 days ,00188 21 days ,00352 2 days ,00034 12 days ,00203 22 days ,00369 3 days ,00051 13 d,ys ,00220 23 days ,00388 4 days ,00068 14 days ,00237 24 days ,00403 5 days ,00085 15 days ,00250 26 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 ,00189 20 days ,00335 30 days ,00500 -- ------------------- ------- - ---- ---- - --- -- - ---.----- --- --------- ----... AnV party in interest. including the Commonwealth and the personal representative, not satisfied with the assessment may object thereto within sixty (GOl days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate TDX Act 011961172 P,S, 9 2485-10011, Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: INFORMAT,l91f. To insure proper crodit to your occollnl, thll n"mO 01 the ,,,Inlll Ill1d liIo nllmbllr SllDlIld bll c1lllldy print' cd on \110 check or money order. This .sscssmont is mndo in occordance wllh Secllen 70B of t111' Inherit.no" nnd Est.ln Tox Act 01 1961 172 P,S, !i 24B5,70B), To the extent that inheritence tax IS p.id within Ihroe PI monlhs oftor tho death of the docodent, 0 discount of five 15) percont is o\lowed (72 P,S, \ 24B5,716), InheritonCe Tox, other thon tox on 0 future intorost, is due nt the dote of Iho decodent's deolh .nd bocomes delinquenl ot the expirotion 01 nino (9) months ofter the docodont's deOlh 172 P,S, !i 24B5,7111, Inherilence Tox on a future interest is poyoblo within threo (31 monlhs ofter tho tronsler lakes effect in possession and onjoyment and is delinquent therealter (72 P,S, \ 24B5,7121, Colculolo into rest Irom the delinquent dete shown on the face of this form to the date of oClUol paymont using Ihe lo\lowing inlerest IOble: ------------------------------- --- ------------- - - --- ---- -- -------- -- -- ----- 1 month ,005 4 months ,020 7 months ,035 10 months ,050 2 months ,010 5 months ,025 B months ,040 11 months ,055 3 months ,015 6 monthS ,030 9 months ,045 12 months ,060 1 doys ,00017 11 days ,OO1B6 21 days ,00352 2 days ,00034 12 days ,00203 22 days ,00369 3 days ,00051 13 days ,00220 23 days ,003B6 4 days ,0006B 14 days ,00237 24 days ,00403 5 days ,oooB5 15 days ,00250 25 days ,00420 6 doys ,00101 16 doys ,00267 26 days ,00437 7 doys ,ool1B 17 days ,002B4 27 days ,00454 B doys ,00135 1 B days ,00301 2B days ,00471 9 dovs ,00152 19 days ,0031B 29 days ,004BB 10 davs ,00169 20 days ,00335 30 days ,00500 -- ------------------ - -- - --- -' -- - -- --- - ---- - - - --- -- -- - - - - --------- ------ Any party in interest. including the commonwealth and the pelSonal representative. nol satisfied with the assessment may object therelD within sixty (601 days after receipl of this Nolice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961172 P,S, \ 2485,1001), Make check or money order payable 10: "Register of Wi\ls, Agent" Mail to the address listed below', ~~~)I-+5'.;:) ,.,,3.:::;:' s- HEV.4~~ F.K' (.l.tlO) COMMONWEALTH OF PENNSVLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "F" STAHMENT OF DEBTS AND DEDUCTIONS Estate of -19!:ill, S, Mullin _____,____ ____Date of Death__5.DJ /fiQ ---- file No, WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING: .._--.~. .- -~~;.~~---,---,-...- -.--...-.- .-..-..--- Claimant Joyce L, Mullin Relationship to Decedent wile Claimant's Address 1130 Columbus Avenue Leno' , PA 17043 DATE NAME OF PAVEE REMARKS AMOUNT Cunberland Law Journal P' advertisement advertisfm'nt Co of Medical Record funeral ense water bill 18,00 2, 1.00 178,00 38,88 74,91 visa master charge 10 CCNB Bank mort e (1/ 2) 367,05 11 Stone & Edwards car insurance 78,00 12 Usure Livi~ chlorine 51. 89 13 PP&L 8/31/80; 217,79 14 l.cMer Allen T<M1Shi sewer & garbage 50,50 15 Michael L ons house aint' 250.00 16 Bell Telephone teleprone 51. 89 17 Kitzmiller Roofing roof repair 25,00 anc 2 19 Joyce L, Mullin family exanption 2,000.00 20 Richard A. Jameson attorneys fees 900,00 21 Charles D, Kokoski accountant I s fees 90,00 TOTAL THIS PAGE 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 estate as deductions for Inheritance Tax purposes, ( 4,883,60 GNATUI~r: CJF ATTOR EY/FlDUCIARY .1'-/) -/1 DATE OF ICIAL USE ONLY DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ 1 J .f q, Ir () I AT ~ PE RCENT, L~) -" ' '~ :GIS1TIl O! "11.15 //-~.-(jj OATE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I J 55: nn_ _~o>:c~~,_~_!!il1_ _ being duly _,sworn _______, ,.._ according to law, d.pos.s a"d says thatShois the",&:eC\!tJ::ix_ ____,__..._____,....__'..__________.._ of tho Estato of Jam S, Mullin late of Ji2,3_ Gar1d1ewyck Rpad _,__,..__..___.., Cumberland County. Pa" doceased and that the within is an inventory mado by ..J.9YGe_L,__MuUip_,_,_ ___ __ ....,_'___, tho said Executrix of the entiro .state of said decedent, consisting of all the personal prop.rty and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite .ach item of the Inventory represent it's fair value as of the date of decedont's death, ,J, A-IM AL.-- L and subscribed before me, ~~ ____ (lA_:"_,;/' ~~ tf'F Executor. Administrator 19 (J/ DIANE t. HUBLER, Notary ~ubllC Hlrrl~blJrg, Diuohin Co., Pa. Mv Cemmissien Expires Sepl, 27, 19B? Address Date of Death 17th Day 1980 May, Month Y.., INSTRUCTIONS I, An inventory must b. filed within three months after appointment of personal repres.ntative, 2, A supplement inventory must be filed within thirty day' of discovery of additional assets, 3, Additional she.ts may be attached as to personalty or realty 4, See Article IV, Fiduciaries Act of 1949, " ~ ("~h ",'" ~5!. fTl'" "," ':,.0 t.. 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