HomeMy WebLinkAbout80-00434
No. ~,J-g;ai' 434
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY'
in the Estote of
Albert B. DaShiell
, deceased,
MARY C. LEWIS
To ~lSXmttcHxAAij~, Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania.
IS
Petitioner(s) 181" the executrix ___ named in the Last Will and
Testament of Albert B. DaShiell __, dated April 29. 1974
Decedent was a citizen of the United States and a resident of
Township
~, Cumberland County, Commonwealth
North Middleton
of Pennsylvania.
Decedent died on
Tuesdav
the
27th
day of
May
A. D. 19.-Jill-, in the County of
Dauphin
State of
Pennsylvania at the age of 53 years.
MIllS ~ ~ex
Decedent has not been married and has not had children born to him
since the execution of the above described Will.
Decedent was possessed of personal property to the value of
unestimated and of real estate to the value of
none
as near as can be ascertained; said real
estate situated as follows
none
G~
Therefore, your petitioner(~ respectfully applies for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated June 19, 1980 ~v.d L.e.d
Name and address
of Petitioner(s)
Dor;" Da Sh if,l 1
850 West North Street
Carlisle. PA 17013
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERU\ND
Doris DaShiell
named in above application, being duly
say(s) that the statements set forth in
sworn according to law
this petition are true to the
best of
knowledge and belief.
and subscribed before 8__ Q c:Ji<-<,~_
Dori s DaShiell
me, June 19 19J1lL-
.'7
t;~::t~~i:~R
MARY c. LEWIS
her
Sworn
~/Io
June 30. 1980
Attorney:
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CODICIL TO LAST WILL AND TESTAMENT OF
ALBERT B. DA SHIELL, DATED
APRIL 29, 1974
I, ALBERT B. DA SHIELL, of North Middleton Township, (850 West
North Street, Carlisle), Cumberland County, Pennsylvania, being of sound
and disposing mind, memory and understanding, do hereby make, publish
and declare this as and for a First Codicil to my Last Will and Testament
dated April 29, 1974, as follows:
r direct that Paragraph No. 5 of said Last Will and Testament shall
be revoked in its entirety and I substitute therefore the following:
5. Should any person less than 30 years of age be entitled to
distribution from my estate or the trust fund created in Paragraph No. 3
above, I direct such share shall be paid to Farmers Trust Company and its
successors, 1 West High Street, Carlisle, Pennsylvania as Guardian of the
Estate of each such person, and I authorize and direct said Guardian to in-
vest the same and to pay the income arising therefrom together with so
much of the principal thereof as in the opinion of said Guardian is necessary
or desirable to be expended for the proper maintenance, support and
education of such person, which payment shall be made to or for the benefit
of such person, and upon such person attaining 30 years of age to pay to
him or her the then remaining principal together with any undistributed
income.
I hereby add to Paragraph No. 6 of my Last Will and Testament,
the following:
In the event my wife's brother, Joseph Hopfenthaler shall predecease
me or decline to servl' as Guardian of the person of each such child of mine
who is less than 21 ,vl'ars of age, or fail to complete serving as such
Guardian of the person, then in such event I nom inate, constitute and
OATH OF SUBSCRIBING WITNESS
. .
COMMONWI~AL'I'II 01<' PENNSYLVANIA I HS:
COUNTY 011 CUMBlmLAND (
This, ....,'.. ........ .........,~ ~~,~ ,......,..""",..""......"...., day of,.... .......,...... ....~,~~~,.,... ....,.,....,'......,.....' A, D., 19,1lQ""
Mary C. Lewis
before me Rk>>lImJd:/oAndocllllln, Registcr for the Probate of Wills and granting leUcl'S of Administration
in and for said County of Cumberland, in the Commonwealth of Pennsylvania, personally came ..............
........,..Ep.b,'i!,r.t.,M."F.1:'.'i!y.,..<\ml"L.<\J.lr.fl"A.,..B~~tJ.i)),'i!.,...... ,... ,......, ",.,.""" ,'..."", ,., ,.""..".., '....." ....., ,,'....,'... ".,
the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and
Testament of ...........AI\1~];'t,1;l.....P.i':f:?h.\~~L".........................,...................... Dated ..Ap.~P.,~.~......~.~,?L.......
late of ..... .....N,9.r.th....l~{H.gg!,~.~R!}..r.~m:!}.!1h.\p.,....................,' ......................, Cum berland County Pa., deceased
who being duly ...............~,W,QXX\................. according to law, depose and say, that .....th,~.Y...w.~X.~..........,.....
present, and saw and heard the testa.tor.......,.................., .................Alb.~r.i.B...D.<lShL~lL.....................
sign, seal, publish, pronounce and declare the said instrument of writing as and for hf.~............ Testament
and Last Will, and at the time of so doing .................h,~...........................,was of sound and disposing mind
memory and understanding, to the best of ............J.I1~,\r........................knowledge, observation and belief.
......Slllorn....,......,................. and subscribed before
~L1-,
.,"""...'Rol'J'ei't'.M:..Frey.'.......,',......,...,......,"......
~.d~~~.....,........,..,..,...,.
Mary C. Lewis
c~~~,~;~~:O::71z:~:(}l~:~:~~~:::::::::::::::
Laura A. Bistline
AFFIDAVIT OF DEATH
COMMONWEALTH ~F PENNSYLVANIA / ss:
COUNTY OF CUMBERLAND I
............... ...,Jj.,9.\1~];'~,M",.F.x,~.Y...iI-.mj..J:t,iI-.\lr.i'!..A"..:\'H.~mn.~.... ,... ,.,.....,...,..,...,............ .."., ............. ,....being duly
.............Sw.Ol:n....................... says that as nearly as can be ascertaincd the said decedent ..........................
...................AlJ;).~r.l..B...,O,il.Sl1 L'i!H, "".,.. ,... ........",... ..,. ..,....... "." '.. "., "......., ....",... .,..,... .......,.""...,."".,...died on
..........:I.\l~!li!,il-y................,..... the ..........,?7.th........,.....day of ..............."M,~y...."....................... A.D., 19..~,Q.,
at or about ...............J.L..................., o'clock, P'"M.
..........s.w.ar.n...".................".,..."and subscribed this
........................},~~~.............. day of .......o!.~.~~........
19, .6.0..., before
,...~.Q,.J.~,...,...,...,',......,...
...~~l:?:l..l:,..(4?!.~~~!..,',....."...,',..,
RA x~~, Hcglster Mary C. Lewis
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 estute, other items are claimable 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 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 Df $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.
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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 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 01 each debt being claimed,
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
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PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file
a return:
,
a, The personal representative of the estate of the decedent as to plopelly 01 lIw ~ece~ent i1~lIlinislered by him
and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or
acquire knowledge; , '
b, The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided that no separilte return need be made by the transferee
of property included in the return of a personal representative,
2. PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills of the county wherein Ihe decedent resided.
3. TIME FOR FILING'
The return is due nine months after the decedent's death, unless an exlension for filing has been applied for and
granted by the Secretary of Revenue within the nine-month perio~,
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that". . .any person who willfully lails to file a return or other report
required of him. . .shall be personally liable. . .to a penalty of 25% of the lax 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
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Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and cat the 'rate of 15% as to all others.
6. PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months afler the decedent's death. Interest
at the rate of 6% per annum accrues thereafter until payment is made. All payments recei ved are fi rst appli ed 10 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 against any real property in thi) decedenl's
estate or against any property belonging to a transferee liable for the tax.
8. FIUN GO F FALSE RETU RN
Any person who willfully makes a false return or report required of him shall, in accordance wilh 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 botil.
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".) No '
2. Did decedent, within two years of death, transfer plOperty from himself! herself to himself/herself and another party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) .-N2...
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 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 plOperty 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 transfelOr 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".) --B2....
b. The right to designate the persons who shall possess or enjoy the property transferred or income thereflOm?
(Answer "Yes" or "No".) No
6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone or 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 broeficial 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 eiRht above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".)
" ,
REV04S4 EX+ (3.eO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTL Y OWNED PROPERTY
!Instructions on Reverse Side)
'*
Estate of
ALBERT B. DaSHIELL
ITEM
NO.
DESCRIPTION
TOTAL
MARKET
VALUE
PE
R
\
T
VALUE OF
DECEDENT'S
INTEREST
DEPARTMENT
VALUATION
IOfficiel Use Only)
ALL that certain house and lot of ground
situate in North Middleton Township,
Cumberland County, Pennsylvania, known
as and numbered 850 West North Street,
Carlisle, Pa.
tenancy by
entireties
Miscellaneous household goods
tenancy by
entiret ies
TOTAL THIS PAGE
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", Oescribe 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. I ndicate the percentage of the decedent's interest.
4. Indicate the market value of the decedent's interest.
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REV-4U EXt tSooaOl
File Number
Estate Name
Date 01 Death
Social Securi ty Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21~80-043.!L-
Albert B~._[)~aSlllitlL
May 27, 1980
151-16-5~5
REPORT OF INHERITANCE TAX APPRAISER
III Original
o Supplemental
o Remainder
I, tho undorslgn.d duly appointed Inheritance Tax Appraiser In and for the County 01 ~be"r.aPcd
Pennsylvania, do respectfully report that 11Iave appraised the real and p.rsonal property as reporte In t e oregolng
r.tum at the valuesl.t forth opposite each Item In the last column to, the ri ht in Sc dul.s leA", IIBu, "C", and liE"
Dated:
AUlWst 14. 1981
INVENTORY
Rool Property (Schodulo A)
Personal Property (Schedule B)
Jolnt.Hold Property (Schodulo E)
Tran,fe" (Schedule C)
TOTAL GROSS ASSETS
Le.. D.bt. and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate
o Annuity
FOR USE OF REGISTER ONLY
Tax on $
T ax on $
Tax on $
Tax on $
T ox on $
Exemptions
Total Est:3te
ADJUSTMENTS
YALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
S None c.u+
24 2 10+
None 21H
30+
_24,~706-- -92
40-
!!ill
FACTOR
PRINCIPLE
CODE
6"
"
15%
TOTAL TAX
INTEREST FROM
BALANCE
TO
REMAINDER APPRAISEMENT CODE
92+
93-
VALUE
CODE
r-
COMPUTATION OF TAX
S
$
$
$
$
$
$
$
TAX CREDIT
$
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INFORMATION
To insure proper credit to your account, the name of tho cstato and file number should bo c10nrly print.
ed on tho chock or money order.
This assessment is made in accordance with Section 708 of the Inheritance and Estoto Tax Act of
1961 (72 P,S, ! 2485.708).
To the extent that inheritance tax is paid within three (3) months aftor the death of Ihe decedent. a
discount of five (51 percent is allowad (72 P,S. ! 2485,716).
Inheritance Tax, other than lax on a future interest, is due at the date of tho decedent's death and becomes
delinquent at the expiration of nine (9) months after the decedent's death (72 P,S. S 2485.7" I. 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. 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 10 months ,050
2 months ,010 5 months .025 8 months ,040 11 months .055
3 months ,015 6 months ,030 9 months ,045 12 months .060
1 days ,00017 11 days .00186 21 days .00352
2 deys ,00034 12 deys ,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 ,oo10t 16 days ,00267 26 days .00437
7 deys ,00118 1 7 days ,002B4 27 days .00454
8 deys ,00135 18 days ,00301 28 days ,00471
9 days ,00152 19 days ,00318 29 days .00488
10 days ,00169 20 days .00335 30 days .00500
-- ------------------- ------- -- --- --- - ----------.----- -- - --------- ------
Any party in interest including the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty (601 days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 172 P.S.! 2485,1001).
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below: