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Home My WebLink About80-00457 ""~. No. 21-80 PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY t-j I' 157 In the Estate of ELLA BATES KELLEY. A/K/A ELLA M. KELLEY, A/K/A MRS. ,deceased. AUGUSTINE B. KELLEY, AlK/A MRS. A. Il. KI,LLI,y, To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania. Petltloner(s) Is (are) the execut ors named in the Last Will and Testament of ELLA BATES KELLEY dated January 4, 1964 Decedent was a citizen of the United States and a resident of Lower Allen Township Township (Borough), Cumberland County, Commonwealth of Pennsylvania. Decedent died on Sunday, the 8th day of June 80 A,D, 19_, In the County of Comber land , State of Penna. at the age of ~ years. Decedent. (has not) been married and MKK (has not) had children born to JIllm (her) since the ex. ecutlon of the above described Will. Decedent was possessed of personal property to the value of $140,000.00 and of real estate to the value of None as near as can be ascertained; said real estate situated as follows Therefore, your petitloner(s) respectfully apply(ies) for the probate of the said Last Will and Testa. ment and for Letters Testamentary theron, and shall retain all assets within the Commonwealth of Penrfl!Y) vania. Dated July 7, "HO Name and address of Petitloner(s) A. Regis Kelley tl} /;;7 '-~;c,~r-c--PI /~ 6303 Hollins Drive. .~r Bethesda, Maryland 20034 Richard B. Kelley /t,./".,., /S /L.,..."-,,y. 11011 Kenilworth Avenue Garret;Park, Harylan ~ 16?~_ ames . 100 West Otterma~ Street COMMONWEALTH OF PENNSYLVANIA l Greensburg, Pennsylvania DbUl COUNTY OF CUMBERLAND j ss . ~, R~bl f' )(.,/~". of- }CCjA'/-l) 11 )c(, /~". (- JJ"--<"<J R. J~ //J~ named in above application, being duly 5' u.- .'oU_",- according to law say(8) that the statements set forth in this petition are true to the best of T/)~ ",. knowledge and belief. sworn and subscribed before me. _ July 7.____ 1980 -d)/-tL1W=l!.-:1;~a) (I 7~~isler James R. Kelley, Esquire, 100 West (( I 1.,/ "i /(~:~/? ~..,,~/-,,<./ /..5 /c<'.~.,. ) , ' --,-'/ c=- J,., ~_.--s-- Otterma Str~et, G::::::u:;, Pennsylvania 15601 01(t -._._---,--~-- Filed: July 10, 19BO Allorney ~ . . ~ ~ -, ... .. ."""," .AI. .. ., . LAST WILL AND TESTAMENT In the name of God, and rea.lizatlon of' the uncertainties of' Ufe, His gift, I dedica.te my soul to everlasttng happiness with God, and my body to the earth from whence it came, and; FURTHER, dispose of certain earthly possessions as permitted by law. I, Ella Bates Kelley, of Montgomery County, State of Maryland, being of sound and disposing mind and memory, do hereby make, publish and declare this instrument to be my Last Will and Testament in the manner and form, and do hereby revoke any and all Wills heretofore made by me. FIRST: I hereby direct that all of my just debts and funeral expenses be paid and satsified as soon as may be convenient after my demise. SECOND: A reasonable expenditure of no more than $1,000.00 for one headstone for my deceased beloved sister and her husband, Ann Bates and J. Hilary Keenan. THIRD: To pay the oustanding obligation for either or both Ann Bates and J. Hilary Keenan in the Catholic Cemetery in Greensburg, Westmoreland County, Pennsylvania. FOURTH: All the rest, residue and remainder of my estate of whatever nature and wherever situate, real, personal or mixed, I give, devise and bequeath in equal shares, share and share alike, to my nine beloved children. If any of the said children fail to survive me, then their share is to go to their children then surviving, per stirpes. FIFTH: It is my expressed wish that any shares of stock .I which I may have be distributed to the above named beneficiaries in kind that they may yield economical growth and benefit. I 'Kjl. I (l @'. X. e. ~. I~ Testatrix Initials - 1 - . ..... ,..... ...... < . . ,. :\,. . < . ~ , SIX'rH: I hereby nominate, constitute and appoint my three sons, A. Regis Kelley, Richard B. Kelley and James R. Kelley, to be the Executors of this, my Last Will and Testament. IN WITNESS WHNREOF, I, E1l8 Bate, K,ll,y, t'):l: t"~ru ;' named, has hereunto set my hand and seal this r day of .DGgembeF, 19~ ~~ SEAL) Signed, sealed, published and declared by the above named testatrix, Ella Bates Kelley, as and for her Last Will and Testament in the presence of us, who have hereto subscribed our names at her request as witnesses hereto, in the presence of said testatrix, and of each other. 7/;...//& \~ (J~(;, (1. }f.(l:J 1\ I' I II II !l Ii II It i r::0/1 . 'l':~_l J- PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritnnce nnd Estate Tax Act of 1961 provides that the following persons shall prepare and file a return: a. The personal representative of Ihe estate of the decedent 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 knowledge; b. The transferee of properly upon the transfer of which Inheritance Tnx is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no separate relurn need be made by the transferee of properly included inlhe return of a personal representative. 2. PLACE FOR FILING The return is to be filed in dupficate with the Register of Wills of the county wherein the decedent resided. 3. TIME FOR FILING The return is due nine months after Ihe decedent's death, unless an extension for filing has been applied for and granted bv..\he Secretary of Revenue wilhin the nine-month period. 4. FAILURE TO FILE RETURN Section 79.1 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other reporl required of him.. .shall be personally liable.. .to a penalty of 25% of the tax ullimately found to be due or $1,000 whichever is Ihe lesser to be recovered by the Department of Revenue as debts of like amounl are recoverable by law." 5. TAX RATES Inherilance Tax is payable at the rale 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 at the rate of 15% as to all others. 6. PAYMENTOFTAX 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 un Ii I payment is made. All payments recei ved are fi rst appl ied to any interest which may be due with any remainder applied to Ihe 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 10 tlle Register of Wills of the county wherein the decedent resided and are received subject to the final delermination 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 tax. 8. FILING OF FALSE RETURN Any person who willfully makes a false return or reporl required of him shnll, 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. . REV_450 It-eOI COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY (Instructions on Reverse Side) EST ATE OF ELLA BAT~~KELLEY,-a/k/a ELLA M. KELLEY ,3/k/a MRS. AUGUSTINE B. KELLEY, a/k/a MRS. A. B. KELLEY ITEM ESTIMA TEO DEPARTMENT DESCRIPTION MARKET VALUATION NO. VALUE (OFFICIAL USE ONLY) NONE TOTAL THIS PAGE :JI,Jj_JJ /JJ: RE::Y.451 (1.S0) 'COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY (Instructions 011 Rc.'vl.'rsl.' Sid(}) Estate of ELLA BATES KELLEY, a/k/ a ELLA M. KELLEY, n/k/ n MRS. AUSUSTINE B. KELLEY, a/k/a MRS. A. B. KELLEY ITEM NO. DESCRIPTION UNIT VALUE ESTIMA TED MARKET VALUE 1000 North American Coal (1000 shares @ xeo) t/'slrLr @40,OOO.00) 200 Rochester and Pittsburgh Coal) 100 Rochester and Pittsburgh Coal ) (550 shares 200 Rochester and Pittsburgh Coal) @ x 65) $35,750.00 50 Rochester and Pittsburgh Coal ) 700 660 33 7 American Telephone and Telegraph ) American Telephone and Telegraph ) American Telephone and Telegraph ) American Telephone and Telegraph ) (1400 shares x~5) @ SJ., 'In 652 Potomac Electric Power Company ) 600 Potomac Electric Power Company ) 86 Potomac Electric Power Company ) (1433 share 43 Potomac Electric Power Company) @ x(i3) /J/~' 40 Potomac Electric Power Company ) 12 Potomac Electric Power Company ) Check From Marcella K. Brown to James R. Kelley ~77,OOO.OO) li8, 629.00) $10,000.00 TOTAL THIS PAGE $181,379.00) * DEPARTMENT VALUATION (OFFICIAL USE ONL Yi 1- f..1 /J."ro J 741'1.1,15"" /~j,.II,fft, tF11f1 ~ QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any transler of any material part of his estale without receiving valuable and adequate consideration? (Answer "Yes" or "No".) 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 joinlownership? (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 0 I death certi fi cate. c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer. d. All other information supporting nontaxabilily 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".) ~ 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. 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 b61eficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under lerms 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 Ihe beneficiary reserved in the decedent alone or the decedent and others? (Answer "Yes" or "No".) no . . REV-453 (l-BO) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT OECEDENT SCHEDULE "D" BENEFICIARIES *\ (Instructions on Hcvorsc Side) Estate ojELLA BATES KELLEY, a/k/ a ELLA M. KELLEY, a/k/ a MRS. AUGUSTINE B. KELLEY, a/k/a MRS. A. B. KELLEY ; BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH A. Regis Kelley Son Yes Vested 6303 Hollins Drive Bethesda, Maryland 20034 Robert Kelley Son Yes Vested 801 Heatherwood Avenue - Bluefield, West Virginia 24701 Richard B. Kelley Son Yes Vested 11011 Kenilworth Avenue Garrett Park, Maryland 20766 Hilary Kelley Son Yes Vested Maplewood Terrace, 300 Maple Ave. Greensburg, Pennsylvania 15601 -- Paul Kelley Son Yes Vested 3010-2 Williamsburg Drive Latrobe, Pennsylvania 15650 Mrs. H.B. (Marcella) Brown, Jr. Daughter Yes Vested 1229 Rossmoyne Rd., R. D. 1/3 - - Mechanicsbura pennsvlvania 17055 Mrs. Roland H. (Therese) Leisy Daughter Yes Vested 7606 Arnet Lane Bethesda Marvland 20034 Mrs. Robert (Kathleen) Schellenber Daughter Yes Vested 6842 San Sebastian Road Jacksonville, Florida 32217 James R. Kelley Son Yes Vested - 231 Westmoreland Avenue Greensburg, Pennsylvania 15601 , -, The above beneficiaries are living at this time except for the following: All of the above are over 21 years of age. NAME DATE OF DEATH A report is required on: SECTION 742 OF THE INHERITANCE AND ESTATE TAX ACT OF 1961. 1) Joint Saving. Accounh 2) Joint Checking Accounh 3) Tru.t Accounh 4) Joint investment accounts, such al certificates of deposit, Ihare accounts, and '0 forth. 5) Accounts held by husband and wll.. and third partie.. "When money I. deposited or invested In a financial institution I~ated in Pennsylvania in the nomos of two or more persons othorthan hu.band and wife or In the name of a ~enon or persons in trult for another or others and one of the part.e. to the deposit or lnvastment shall dl.., It shall be the duty of the financial institution within ten (iO) days after knowledge 01 the death to notify the Department of Revenue thereof giving the nom. of the decea.ed person, the date of the (reation of the joint or trust deposit or investment, the amount invested or an deposit at the date of death with the financial Institution and the name and addre.. of the survivor or survivors to the account. No notification shall be required In regard to such account when the deposit at th.. tim.. of death doe. notexce..d three hundred dollars ($3>0)," (Emphasi. added). No report is required on: 1) Hu.band and wife accounh. 2l Joint accounh with a balance und..r $3>0.00 3) Accounh held by the dec..dent Individually. , " . RF.V-4!i4 (1.80) . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTL Y OWNED PROPERTY (lfl,fjtructions on Reverse Side) Estate of ELLA BATES KELLEY. a/kl a ELLA M. KELLEY. a/k/a MRS. AUGUSTINE B. KELLEY, a/k/a MRS. A. B. KELLEY - TOTAL PE VALUE OF DEPARTMENT ITEM R NO. DESCRIPTION MARKET C DECEDENT'S VALUATION VALUE F. INTEREST (Offici,,1 Usa Only) N T Savings Account - Dauphin Deposit Bank $1,150.69 (sm. 35) //5"O.t,'j Marcella Kelley Brown and Ella Bates ~e17e? 1001.3 I $1,606. 7~ Pittsburgh National Bank $3,213.56 ,J';"/3,S-t:. Marcella Kelley Brown and Ella Bates Kelley ""II 'II'll 1'$2,182.13} - TOTAL THIS PAGE 1j-3t. '1-. ~_ ..y~ INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must inciude all property, real and personal, owned by the decedent jointly with another party or parties as joint tenants with right of survivorship. Both tangibie and intangible property are to be included. List real estate first. 1. Describe all real property as indicated in the instructions for Schedule "A". Describe all personal property as indicated in the instructions for Schedule "B". Inciude 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. r "d " (") ;J> trl ;J> :;; - ;J> 0 0 cr> Z " " - trl Cl (") e " -l Z ::: z r trl :-: Z ::0 ;J> 0 - 9 r z z trl -l trl -l Z 9 9 -l -<: cr> trl - '" Z 0 cr> 0 -l 9 ." I "T1 ::0 ~ I ~ 0 , "T1 - "T1 0 - Z (") - ;J> t'" e '" trl 0 Z -<: -<: :< ~. trl trl ;J> ~ ;;:l \ \ ~ I I I I I \ i 1 I \ \ \ \ I , I I i i REV-414 EX+ tHOI INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) File Number 21-80-0457 Ella Bate~~U~ Estate Name Date 01 Death 6-8-80 Social Security Number 194-34-1948 REPORT OF INHERITANCE TAX APPRAISER ~ Original o Supplemental o Remainder I, tho undonlgnod duly appointed Inherllance rax Appralsor in and far the County of Cumberland Pennsylvania, do re.pectfully roport that I have appral.ed tho roal and per.onal property a. reported in the foregoing return at the valu.. .et forth oppo.lte each Itom in the las' column 10 tho right In Schedules "A", "8", "C", and "E" Dated, March 1", 1C)B1 INVENTORY VALUE AS APPRA'SEa Rool Proporty (Schodulo A) Perlonal Property (Schedule B) Jolnt.Hold Proporty (Schodulo E) Transf,r. (Schedule C) S none 180,167 4 364 TOTAL GROSS ASSETS 18..!l,5; Le.. O.bu and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE o Life E.Io'e o Annuity RATE FOR USE OF REGISTER ONLY Tax on $ Tax on $ Tal( on $ Tax on $ , I 1 .1 To)( on $ Exemptions Total Estote TOTAl.. TAX INTEREST FROM BALANCE leu Credits DATE OF PAYMENT AMOUNT PAID s INTEREST FROM BALANCE DUE Aj'tJ.. /" I 'ift~It""j) INHERITANCE TAX APPRAISER CODE ADJUSTMENTS (HARRISBURG USE ONLY) 00+ 41 10+ 2 2lH 30+ 66 40- REMAINDER APPRAISEMENT CODE 92+ 93- FACTOR PRINCIPLE VALUE CODE. &Qll.S. COMPUTATION OF TAX $ $ $ 6% 15% TO S_ S S $ $ TAX CREDIT $ SCHEDULE B_PERSONAL PROPERTY OF DECEDENT Article II Value 1000 North American Coal (1000 shares @ x 40) $40,000 00 200 Rochester and Pittsburgh Coal ) 100 Rochester and Pittsburgh Coal) 200 Rochester and Pittsburgh Coal ) 50 Roches ter and pittsburgh Coal ) (550 shares @ x 65) $35,750 00 700 American Telephone and Telegraph ) 660 American Telephone and Telegraph ) (1400 shares @ x 55) $77,000 00 33 American Telephone and Telegraph ) 7 American Telephone and Telegraph ) 652 potomac Electric Power Company ) 600 potomac Electric Power Company ) 86 potomac Electric Power Company ) (1433 shares @ x 13) $18,629 00 43 potomac Electric Power Company ) 40 potomac Electric Power Company ) 12 potomac Electric Power Company ) Check from Marcella K. Brown to James R. Kelley $10,000 00 $181,379 00 AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR COMMONWEALTH OF PENNSYLVANIA} COUNTY OF WESTMORELAND ss. Personally appcared bct'ore before me, a ..n.~~.~.D'....\~~b..1,~.~............,...,............."...... in and for said County and Commonweallh....".~.~.!'!.'C~....R..~...,~.~l"l,~y....."............"".....".....,.."........""".............."....................,..,."................"..........."...."... "....""......"1\l\~!;,\!.t9.L....,,... "....... .....,.."..... ...... ..".... ...... of thc estate of ~P~.~..W~:~~.?...~~!A&Y,.!....n./.I~f..":...~.~lo!\..r,\.~..,!.ZELLEY , (Administrator) (Executor) a/k/a MRS. AUGUSTINE B. KELLEY, a/k/a MRS. A. B. KELLEY who, being doly sworn according to law. depose(s) and say(s) that the foregoing schcdules constitue a complete inventory and appraisemenl oflhc rcal and pcrsonal property which wcrc of said decedent at thc time of death and that the values cnumeraled, detennined and stated by the underSign~\e the J'air values of said items based on ajost appraisement of each item, to the best of ,..."" "..h.~~..........."..........." ...../knowlcdge ~nd b~lief'l) i ' / S d b 'b db r -" -,..---- -"'--- h~ wom an su scrt e elore mc ('.."/"..........iE~~~~.i~~.~;.~i~;;:;;t;;;f.::?l....... this ,"'." ................. ...... day of ......"...,...'.... ..,..... A. D. 19....,... '-// ...............,,,.............,,.,,..............,,......"..""...........................,... (Executor or Administrator) .................."....".."...............,.......,......"..",......"....."............,,,.,.........., . ~ :>, '" '" l1l g "'- ~~ 0 ~ ;, il1l <.:! i~ u . , ] c :~ E ';i:: 1" '" 0 ~ .~,.; ';; ~ UJ "" - u '" " ;:'l~ 15 .~.:< " () ... . c g l! . ..:l'" Q) 0110 .'" ~ ~\:Z 1 ",- c:! N ~ '"" ?>+J ;i, ~ l1l, " '" c ..: .......:. U, ~ Vi g lU '" ~\ 0 z Il. .>li'> Q ._ " E P- O ~~ r ~~ ~ <: .~1l ...... Cf) - == p:: .'- ::. ~ 0 ;;.,(0 1\ iI: '< u ,d~ " ~ " ~ [;;!ri~ <II U c..i '" c "- j ~ ~ "- 0\ UJ z I- ..:li:l..:l ~~ ,J:) <Ii I ;. co<( ~ ~j z V'J ..:l~..:l 0 := I ~ .~ U ..... \ : ~ OJ ~ 1-\ <( ~ "O"'O"g ..... .. ~r<:~ m {.\ " c '" ~ ~\ d " " I 'E '" " (!J t/):. . ~ -;; :; .... o "ii ~ [:1"'''' ." ." ~ ~ u " 0 .-I " ~ 0 ~ .a UJ ;.,: ~ . " .c <<l E c "'1 '" " ." " 0::: "', <: u <Il <( '" ~ <Jl ,j c il1l V'J '" " c Q) ;s..... . Q) -;; 'E -;; .,; >.- a ~<Il ... 0 ~ '0 '0 ~ 0 l1l ..:l"-e=i 0 u:: .., z ~:~ ~ ..:l l- I- I- Z 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 ai'e claimable including the cost of administration, attorney fees, fiduciary fees, funeral and burial expenses inciuding 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 astate's liability for the debts being claimed should be attached to this schedule. A famiiy 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 cen ba claimed by a parent or parents who are members of the same household as the decedon!. Tho family exomptlonls allowable only against assets which pass by a will or by the Pennsylvania Intestate Laws, t" "0 0 I"l 6 m 6 !l z >- 0 0 ~ C') n 2 " z ., z != t'1 t'1 ::0; ;xl >- 9 c: 9 z Z tr1 ...., m ...., Z 9 9 ..., -< 'Jl m - Z 0 'Jl 0 ~ 9 "1 "1 ~ ~ 0 - .., 0 .., - Z I"l S; t'" c:: 'Jl rr1 0 Z t"', -< -< -< rr1 rr1 ~ ~ ~ INSTRUCTIONS FOR COMPLETING SCHEOULE "F" 1. If the family exemption is being claimed, indicate the claimant's name, address and his/her reletionshlp to tha decedent. Enter "family exemption" in the remarks column and tile amount claimed Inlhe IImount 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 c1aimod, 6. Enter the amount of each debt being claimed. 7. The form must be signed by the person who has assumed lhl! rllsponsihlllty for pnyln[llhn dobts, GENERAL INHERITANCE TAX INFORMATION , Unsatisfied liabilities incurred by the decedent prior to his/her death ore doductlblo ogalnst hls/hor taxable estate. In addition to debts incurred by the decedent or estate, other iterns ai'O clairnablo Including the cost 01 administration, attorney fees, fiduciary fees, funeral and burial expenses including tho cost 01 u bllriullot, tornllstono or gravo marker. All debts being ciaimed against an estate are subject to the approval of tho Rogister of Wills with whom tho Inheritance Tax Return is fiied. Evidence to support the decedel1l's or tllll eslllto's lIuhllity for tho dobts being claimed should be attached to this schedule. A family exemption of $2,000 may be claimed by a spouse of e doct>dent who diad domiciled in Pennsylvania, If there is no spouse, or if the spouse has forfeited his/her rights, then eny child 01 tho 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 tho docodent. Tho lornily oxemption is allowable only against assets which pass by a will or by the Pennsylvanlu Intnstnto Lnws. t'"' "'" " n 6 !Tl 6 !i z ;.- 0 0 ~ C"i n ~ " Z ... z b !Tl ;.- 9 ... 9 !Tl ;>; ;<l - Z Z !Tl ..:j !Tl o-l z 9 o-l -< !Tl - 9 Vl ~ Z 0 Vl 0 9 ." ." ;<l ~ ~ 0 - "l1 .. i.t. 0 "l1 - c:: ~.,' .. z n L, ~ ~.,) - :':;' 5: ~g > ".. z,::) t" L,~ '.. 0: 00 ~:~ c: 6'~ I Vl .- ~-2....J !Tl lJ.J.' ~ r..:> 0'- ~ (;)0: 0 0:"'.' , "J O(!j :r.:2? Z OJw 0.:::::; ~ ~Ct: 0 "-,- -<: -< ~ ..JU ~ U !Tl !Tl ::- > ;<l ;<l INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the family exemption is being claimed, indicate the claimant's narne, 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 und/or paid. 4. Enter the names of each payee. 5. Provide a briel explanation in the rernarks column for each debt claimed. 6. Enter the amount 01 each debt bein(l clnimed. 7. The form must be signed by the person who has assumed the responsibility for paying thp debts. INFORMATION To insure proper credit to your account the namo of the estate and lilo number should be clearly print- ed on the check or money order, This assessment is made in accordance with Section 708 of the Inheritance and Estate Tax Act of 1961 {72 P.S. ~ 2485-7081. To the extent that inheritance tax is paid within three (3) months after the death of the decedent, 8 discount of five (51 percent is allowed (72 P.S. ~ 2485.716), Inheritance Tax, other than tax on a future interest, is due at the date of the decedent's death and becomes delinquent at the expiration of nine (9) months after the decedent's death (72 P.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. 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 '1 months .055 3 months .015 6 months .030 9 m\lnths .045 12 months .060 1 days .00017 11 days ,00166 21 days ,00352 2 days .00034 1 2 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 .0011 8 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 --- ----------- ------- ------- -- --- --- ------- - ---.----- - -- --------- ------ Any party in interest, including the Commonweallh and the personal representative, not satisfied with the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. ~ 2485,1001). Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: . COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF EXAMINATION Appraised Value of Estate: Real Estate Personal Property Jointly Held propertylTransfers Total Gross Estate Total Approved Deductions Clear Value of Estate Less: Approved Charitable Exemptions Clear Value of Estate Subject to Tax Amount Taxabla @ 6% Rate Amount Taxable @ '5% Rate , \ 1 , I , , I I I I , I i I I I '* ;r '* '* '* '* will be granted if the OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT DATE .,1.1 J::5. ESTATE C "- , \ FILE NO. *' (^'M"1~J_(L, \ . "'"\ DATE OF DEATH ~A l'" 'J k I ~ .v'll COUNTY & -----.. + ) f( (I ) c.,? '-II I ;' + <l .3 (...L/ ~5 & I Y i/ r.:, ~) fob , I t.( r.. ~~:tt ;;l. l\ '7 '7 V: $,,,;5 33 $ / '7 13-, hi, (\ 6'7 $ / '7 '7 L uo , '.( 7 , &/V'J'7 U\fI, '67 -- tBX due tax due (TOTAL PENNSYLVANIA INHERITANCE TAX DUE c2-,LA~'J\'<1 3 -7f -fr{ iv If2 6"/) w-li' (, OO~3I)\ A five percent discount totaling $ Inheritance Tax is paid by TAX CREDIT Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST $ /~ L-. t; L . (IS + $ - & Y-l, 5 '} = $ !07rJ;), 6-<' /' . ,/-7,-2/ = + = + Interest accrues at the rate of six (6) percent per annum on the unpaid balance of Inheritance 1a)( from to date of payment. Interest due if paid by is BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE &/0 !aJb.O!:' . &/0 (..,5t,.,,(\C; 'figS? ) 0 I ? OJ.. ~Ol. JiY tO~1.11 ( ': f // .lli.E9-'1.~ A TI 0 N To insure proper credit to your ~CCOLJnl, the nome of lho estate llnd file number should be clearly print- ed on tho check or money order. This lISS0hSmIJnt is made in nccordanco with Section 708 of the Inheritance and Estate Tax Act of 1961 (72 P,s. 9 2485.708). To tht! extent that inlll~rlll1nce tax is p,JIt1 WIthin three (3} monlhs after the death of tha docedent, a discount of five (5) pfJrccnt is Hllowed (72 P.S. 9 2485.71 (i). Inheritance Tax, other than lax on a futuro interost, is duo at tho dale of the decedent's death and becomes delinquent at the expiration 01 nine (9) months aftcr the decedont's death (72 P.S. 9 2485.711). Inheritance Tax on a future interest is payable within three (3) months after the transler lakes 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 tho following interest table: ------------ ---------- ----- --- - --- ---- - -------- - - --- ---- ---------- -- - - - ---- , month .005 4 months .020 7 months .035 10 months .050 2 months .010 5 months .025 8 months .040 " 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 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 -- ------------------- ---- --- -- --- ---- ----------.---- - - - ---------- ------ 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 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: , ! i 'I APPLlCA TION FOR AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT '* REV"~I' IlH91 COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF FIELO OPERATIONS DA TE Apd1 3, 1981 i I j 11 I 'I I I Ii I I APPLICATION (MUST BE FILED IN TRIPLICATE) TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Applicotion is hereby mode for consen.t to the tronsfer of the following securities of 0 Pennsylvania Corporotion or 0 Nationol Bonking Association located in Pennsylvania: (a)-.-!QS aharea (b) Rocheeter & Pitteburgh roOd Co. (c) ColIIIIloII (NOTE: In describing securities enter in (0), ab ,Oo'e, either the number of shores of stack or the face omount of registered bands, in (b), the name of the issuing company and in (c) the class of stack or the stated interest rote and maturity dote of registered bonds.) . ,. ISSUED ON April-December 197? and having 0 :TOTAL MARKET VA<LUE OF S ).c: t' 07<. '.:c- (Dotc) os of the date of death of the decedent, El1e Batea ICelley . on June 8, 19S0 (Nomo of Decedent) (Date of death) who wos lote of 1229 lloallllOynll Road, Mechanicsburg, Cumberlanc PA 1 I I I I I I I i I I I I . , ! (Streot and Number) : (Post Office) (County) (Stato) The securities ore registered os follows: Mrs. Ella B. Kolley (Nome or names In which certificates are registered) 100 West Otterman Street Greensburg, Pennsylvania lS601 James R. Kelley ADMINISTRA TOR) EXECUTOR ) (Address) NAME OF APPLICANT J8IIIeIJ R. Kelley . 100 W.at Otte~n Street COUNTY FILE NUMBER 21-80-0457 ADDRESS OF APPLICANT Gf8e burg, Pennsylvania 15601 . \ ,/'-) I~ BUREAU FILE NUMBER_ 21-80-0457 SIGNATURE OF APPLlCA!9: ~A.Ls::::- U'. e..e:.p NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS A PLICATION, IT WILL NOT By CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU- OR COMPLETION. (Nome) COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENU E CONSENT TO TRANSFER SECURITIES DATE I hereby consent to the tronsfer of the obove securities now registered in the nome of the a r Decedent ond waive the filing of 0 certificate certifying to the poyment of the transfer inheritance tax to which the property of soid Decedent is mode subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521, as amended and the Act of June 15, 1961, P.L. 373, os amended. This is olso in occordonce with the provisions of the Act of April 9, 1929, P.L. 343. This Consent to Tronsfer the herein described property operates only in reference to the estate of the above-named Decedent. Signed,~ the Secretory of Revenu By REV-483 (8-181 COIo'MONWEAL TH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF FIELD OPE RA TIONS INHERITANCE TAX SECTION OFFICIAL NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX DATE: ESTATE OF: FILE NO, COUNTY OF: DATE OF DEATH: 7-'1- ?I [I/o< Ai KI'/Iev ..z 1- 1I()- 45 ?cl ('I/A./,bP.I!'/AM (P-$'-10 TO: ------------------------------------------------------------------------------------------ A. DETERMINATION: 1. Taxabla astala basad upan: Tha United SIales Eslale Tax Raturn (Farm 706) The communication from tho Foderal Government confirming the acceptance of or changes to the Faderal Estate Tax Return 2. Amaunt of credit for Stota daalh taxas (as veri lied) 3. Pennsylvania inheritance tax assessed (excluding any discaunl andlar interest) 4. Normal inheritance tax paid to other States or T erritarias af the United Stat as (excluding any di scaunt andlar inlerest) 5. Tatal inheritance lax credits (line item 3 plus line item 4) 6. Tatalliability far Pennsylvania eslate tax (line item 2 minus line item 5) NOTE: Camplete line itams 7 and 8 ONLY when datenninatian is based an Federal Clasing Letter $ 17 7.;CM. r?,f' $ "1'1. "" $ It?; {,.ff. (),l $ -()- - 10165b oj $ $ -()- Amount of Pennsylvania estate tax assessed on determination dated $ Additian (reductian) to Pennsylvania estate tax (line itam 6 minus line item 7) ~ ~ $ = Detennination prepor~~l: .-- ~ Date: 7 , 7. 8. !------------------------------------------------~----------------------------------------- B. ASSESSMENT: 1. Pennsylvania Estate Tax raflected on: line item A (6) lina item A (8) 2. Lass credits: DATE OF PAYMENT AMOUNT PAID INTEREST IS ) - (S ) (S ) 3. Balance of Pennsylvania estate tax due Interest is due at the rate of six (6) percent per annum from Assessment prepared by: Date: $ CREDIT = = $ la the dale af payment. AGENT FOR THE COMMONWEALTH SEE REVERSE SIDE FOR INSTRUCTIONS