HomeMy WebLinkAbout80-00470
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PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Sectioll 701 of the Inheritallce alld Estate Tax Act of 1961 provides that the followillg persolls shall prepare alld file
a return: . " .
a. The personal representative of the estate of the decedent as to properiy of the decedellt administered by him
alld such additional property which is or may be subject to Illheritance Tax of which he/she shall have Dr
acquire kllowledge;
b. The transferee of properly upon the trallsfer of which Illheritallce Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided that no separate return need be made by the transferee
of property included in the relurn Df a personal represelltative.
'.,",
2. PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
The return is due nille mOllths after the decedellt's death, unless an extension for filillg has been applied fDr and
granted by the Secretary of Revenue within the nine-month period.
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .allY person who willfully fails to file a return or other repDrt
required of him. . .shall be personally liable. . .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Departmellt of Revellue as debts of like amoullt are recoverable by
law."
5. TAX RATES
Inheritance Tax is payable at the rate of 6% 011 transfers to lineal descendants, such as. father, mother, husband, wife,
son, daughter, grandchildren, grandparent, SOil-in-law alld da:.ghter-ill-Iaw and at the rate of 15% as to all Dthers.
6. PAYMENT OF TAX
The tax assessed on the transfer of property repDrted in the return is due 9 months after the decedent's death. Illterest
at the rate of 6% per allnum accrues thereafter until payment is made. All payments received are fi rst applied to any
interest which may be due with any remainder applied to the tax. I F TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
All checks shoutd be made payable to the Register of Wills of the COUllly wherein the decedellt resided and are
received subject to the filial determination of the Department of Revellue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect ulltil
the taxes and interest have been paid in full. The taxes may be sued for against allY real property ill the decedellt's
estate or against.any property belollging to a transferee liable for the tax.
8. FtLlNG OF FALSE RETURN
AllY person who willfully makes a false return Dr report required of him shall, ill accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor alld, on convictiDn thereof, shall be selltenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceedillg one year Dr both.
NOTE: Compensatioll paid to an estate representative; namely, an executor or administrator, for services performed
ill administerillg an estate is reportable for Pellnsylvallia Income Tax purposes. This taxable income item should be
reported 011 form P A-40-llldividuallncome Tax Return.
File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONL Yl
21-80-0470
RIV.~'4 EXt tHol
Eslate Name
Charlotte K. Keirns
o Original
III Supplemental
o Remainder
,
'.
Date of Death
June 13, 1980
Social Security Number
REPORT OF INHERITANCE TAX APPRAISER
, I, tho undor"gnod duly appalntod Inhorltanco Tax Appralsor In and far Ihe County of Cumberland
Ponnlylyania, do relpoclfully roport that I ha.e apprailed the roal and porsanal proporly 01 reportod In tho forogalng
rolum at tho .aluo. 101 forth opposlto oach Item In tho 10 It column to tho right In Schodul.. "A", "B", "C", and "E"
Datod: March 30, 1981
~//'.m"J / i.'f",Ao ~d)
INHERIT "NeE TAX APPRAISER
INVENTORY
ADJUSTMENTS
YALUE AS APPRAISED CODE (HARRISBURG USE aN~Y)
s none 00+
$2,000 00 10+
none 31+
none 30+
$2,000 0
40-
REMAINDER APPRAISEMENT CODE
92+
Rool Property (Sch.dul. A)
P.rsonal Property (Schedul. B)
Jolnt.Hold Prop.rly (Sch.dulo E)
Trans'''' (Sch.dul. C)
TOTA~ GROSS ASSETS
L... O.bt. and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Eslate
o Annully
93-
FOR USE OF REGISTER ON~ Y
Tax on $
CODE
PRINCIPLE VALUE CODE
I
COMPUTATION OF TAX
S
S
S
S
S
~
FACTOR
6%
Tale on $
T ax on $
15%
T ox on $
Tax on $
Exemptions
Tolal Estate
TOTAL TAX
INTEREST FROM
BALANCE
TO
s
s
s
Leu Credits
DATE OF PAYMENT
AMOUNT PAID
TAX CREDIT
S
s
INTEREST FROM
BALANCE DUE
Ul
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REV.449 EX" IJ.tlO}
COMMONWEALTH OF t'EHHHLVAUIA
DEPARTMENT OF REVENUE
TRANSFER INltERITANCE rAX
RESIDEN T DECEDENT
*
AFFIDAVIT OF
FIDUCIARY
(Io.t,uelloo. on Royene Sid.)
=
Estate of Charlott~!<.. _.!<~_il11~__
Last Address_J...41)lorth 24_t)l_llJ;,~~Jl__t;.
Dale 01 Death June 13, 1980
Social Security No. 181-03-8949
17011 Bureau File No.
(ZIP)
Coun ty FiI e No. 21-80-470
~!lJ!lP-1!i!!,"pe ~ns y 1 vania
ICll \1
l'iTA If::.:J
1. Decedenl died:
( ) Intestate (without 0 will)
( X ) Testate (leaving 0 lost wi II--copy ottached)
2. Is Ihe lilirg 01 0 Federol Estote Tux Return required for this estate?
Yes_ No
No
3. ( X) 'f.X1!t'llfD'l"iExecutrix
( ) Administrotor! Adminislratrix
Home ~~Y H. Bruner
Address 147 North 24th Street
camp Hill, Pennsylvania
(CITl"1 (STATE)
17011
(ZIP)
4. All correspondence should be moiled to (X ) Attorney
) Fiduciary.
5. If an attorney is represenling the estate, indicate:
Name William A. Yocum. Esauire
P. O. Box 643
Address 1525 Cedar Cliff Drive
Camp Hill, Pennsylvania
(CITYI (STATE'
17011
(liP)
List 011 sale deposit boxes registered in Ihe decedent's individual name, or jointly with, or os an ogent or deputy
of another, or in decedent's individual nome with right 01 access by anolner as agenl or deputy. Include the name
and address 01 the bank or other institution where the safe deposit box is located, Ihe name (5) in which Ihe box
is registered nnd the relationship 01 the joint holders to Ihe decedenl.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT MAiNTAINED A SAFE DEPOSIT BOX
NAME OR NAMES IN WNICH
SAFE DEPOSIT BOX IS REGISTERED
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
NONE
Under penolties 01 perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best al my knnwledge and beliel it is true, correct and complete.
7J~ N. -lE~"~U-'L'
SIGNA URE OF FIDUCIARY
/ I J;;)..s- h'o
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DATE
:
PENNSYLVANIA INHERITANCE TAX GENERAL INFOHMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Illheritance and Estate Tax Act 011961 provides Ihat the following persnns shall prepare and lile
a~~' .
a. Thepersonal represelltative of the estate 01 the decedent as to plOperty of the decedent administered by him
and such additiollal property which is or may be subject to Inheritance Tax 01 which he/she shall have or
acquire knowledge;
b. The trallsferee Dr property upon the trallsfer 01 which Inheritance Tax is or may lie imposed by the 1961 Statute,
including a trustee of property transferred ill trust, provided lIwtno separate letwlI need be made by the tlansleree
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 coullty wherein the decedellt resided.
3. TIME FOR FILING
The relorn is due nine monUls after the decedellt's dealh, Ullless an extellsion lor filing has beell applied for alld
granted by the Secretary of Revellue withill the Iline-month period.
4. FAILURE TO FILE RETURN
Sectioll 791 of the 1961 Statute provides that" . . .any person who willfnlly lails to file a return or other report
required 01 him. . .shall be persollally liable. . .to a penalty of 25% of Ihe tax ultimately ioulld to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of like amoullt are recoverable by
law."
5. TAX RATES
Inheritallce Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husballd, wife,
son, daughter, grandchildren, gralldparellt, soll-in-Iaw alld daughter-ill-law alld at the mte 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 after the decedent's death. Interest
at the rate of 6% per allllum accrues thereafter unti I payment is made. All paymellts received are fi rst applied to any
interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
All checks should be made payable to the Register Df Wills of the coullty whereill the decedent resided alld are
received subject to the filial determillalioll of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with allY interest thereon, are a lien upon real property, which lien remains in effect ulllll
the taxes alld interest have beell paid in full. The taxes may be sued for against aay real property in the decedent's
estate or against allY property belollgillg to a trallsfcree liable for the tuX.
8. FILING OF FALSE RETURN
Any persoll who willfully makes a false return Dr report required of him shall, ill accordance with Section 793 of the
1961 Statute, be guilty Df a misdemeanor alld, 011 conviction thereof, shall be selltenced to pay a fille Ilot exceeding
$1,000 or ulldergo imprisollment not exceedillg olle year or baUl.
QUESTIONS CONCERNiNG PROPERTY TRANSFERS
I. Did decedent, within two ye~rs of de~th, make <lny transfer of ~ny material piul of his estate without receiving
valuable alld adequate consideratioll? (Answer "Yes" or "No".) No
2. Did decedellt, wilhill two years of death, transfer property from himsel fl Ilersel f to 11I01sel f/hersel r alld allolher party
or parties (including ~ spouse) ill joint oWllership? (Answer "Yes" or "No".) JiQ.._
3. If the allswer to olle or two above is "Yes" alld the tr~nsfers ~re claimed to he nontaxable, provide the following
illfor01ation:
a. Age of decedent at lime or transfer.
b. Copy of death corti ficate.
c. Affidavit by the attellding physician indicating the st~te of decedent'~ h~alth ~t limp. or tWllsfor.
d. All Dther infounation supporting nontaxahili ty of tl~llsfer.
4. Did decedent, in his/her Ii fetime, m~ke any tr"!lsfer of properly WitllOllt receivillg ~ valu ~hle or adequate consi deration
therefor which was to take effect ill possession or enjoyment at or ~flr.r his/her dc~th? (Allswer "Yes" or "No".) No
a. Was there any possibility that the property transferred might return to transferor or his1llCr estate or be subject
to his/her power of dispositioll? (AnSVler "Yes" or "No".)
b. What was the trnllsferee's age at time of decedent's de~th?
5. Did decedent in his/her I ifelime make any transfer without receivi'ng iI valuilble alld adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or allY period which does in fact end before his/her
death:
a. The possessioll or enjoyment of Dr the right to income from the property trallsferred? (Answer "Yes" or "No".) JlfL-
b. The right to designate the persolls who shall possess or enjoy Ihe property t1ansferred or income therefrom?
(Answer "Yes" or "No".) No
6. If the allswer to five b. above is "Yes," state whether the right \V~s reserved ill decedent alone or others.
7. Did decedent in hiS/her lifetime make a transfer, the COllsideration for which was transferee's promise to pay income
to or for the benefit or care of trallsferor7 (Answer "Yes" or "No".) No
8. Did decedent, at allY time, trallsfer prop8lty, the bmeficial enjoyment of which \V~s subject to change, because of
a reserved power to al ter, amend, or revoke, or which could revert to decedellt u~de; terms of tWllsfer or by operation of
law? (Answer "Yes" or "No".) No
9. If the answer to eight above is "Yes," was the power to alter, amenu or revoke the interest of the beneficiary reserved
ill Ule decedent alone or the decedent and oUlers? (Answer "Yes" or "No".)
"
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(Instructions on Reverse Side)
Est8tB of Charlotte K. Keims
ITEM TOTAL p\ VALUE OF DEPARTMENT
DESCRIPTION MARKET DECEDENT'S VALUATION
NO. VALUE INTEREST (Off/clef Us. Only)
NONE
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, TOTAl. THIS PAGE N61U.J Htln J
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RE!I0454 EX' (3.GOl
'COMMONWEAL TH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
TRAN8FER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDUI.E "E"
JOINTLY OWNED PROPERTY
'*
,
.'
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.I
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", Describe all personal property
as indicated in the instructions for Schedule "B". Include the name, address and relationship to the
decedent of the co-owner (s) and the date the joint ownership was established.
2. Indicate the total, market value of the jointly owned property.
3. Indicate the percentage of the decedent's interest.
4. Indicate the market value of the decedent's interest.
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REV-"'4 EX+ tHO)
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONL Yl
21-80-0470
FiI e Number
Estate Nome
Dote 01 Death
Social Securi Iy Number
KEIMS, Charlotte K.
06/13/80
181-03-8949
REPORT OF INHERITANCE TAX APPRAISER
m Original
o Supplemental
o Remainder
I, the undersigned duly oppolnled Inheritance Tax Appraiser in aod lar the Caunly 01 Cumberland
Pennsylvania, do respectfully report that' have app",l.ed the rool and personal properly as reported In Ihe foregoing
retum at the values set forth opposite each item In the last column to the rlghlln Schedules "A", "B", "C", and "E"
Doled:
December 18, 1980
Reol Property (Schedule A)
Personal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transfers (Schedule C)
5
VALUE AS APPRAISED
INVENTORY
TOTAL GROSS ASSETS
Leu D.bts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
OLlie Estale
o Anoully
~
FOR USE OF REGISTER ONLY
T ax on $
T ox on $
Tax on $
Tax on $
Tax on S
Exemptions
Total Estate
TOTAl. TAX
INTEREST FROM
BALANCE
Lus Credits
DATE OF PAYMENT
AMOUNT PAID
5
20 800 00 00+
28,657 24 '0+
None ZH
None 30+
49,457 24
40-
FACTOR
6"
"
15%
TO
DISCOUNT
+ 5
+
BALANCE
TO
.--R/hkid.l -If/NtO',; )
INHERITANCE TAX APPRAISER
ADJUSTMENTS
(HARRIS8URG USE ONLY)
PRINCI PLE
CODE
INTEREST
S
5
CODE
REMAINDER APPRAISEMENT
DZ+
93-
VALUE
CODE
COMPUTATION OF TAX
5
5
5
5-
5
5
$
$
TAX CREDIT
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No. 2\.80 470
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
in the Estate af Charlotte K. Keirns
, deceased.
. Mary Lewis
To Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania,
IS
Petitioner(s) ~ the execut rix named in the Last Will and
Testament of Charlotte K. Keirns dated December 1, 1972
Decedent was a citizen of the United States and a resident of
~
Borough, Cumberland County, Commonwealth
Camp Hill
of Pennsylvania.
Decedent died on (/.--, )?<,
I
A. D. 19li, in the County of
/ J .;~
day of
)/)Af
, State of
the
Cumberland
Pennsylvania at the age of f5t1 years.
kmr ktosc her
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
$27,000.00 and of real estate to the value of
$25.1000.00 as near as can be ascertained; said real
estate situated as follows 147 North 24th Street, Camp Hill, Pennsylvania
~
Therefore, your petitioner(s) respectfully applies for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated July 10, 1980 e..--/J --ff'" I. / --vJ
/SkU-if.. / 11--. f)/u--t.-yt..i!../V
Name and address Betty H. Bruner
, of Petitioner(s)
147 North 24th Street
Camp Hill, pennsylvan ia 17011
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
Bettv H. Bruner
named in above opplication, being duly sworn according to law
say(s) that the statements set forth in this petition are true to the
best of
her
knowledge and belief.
~1T 71 -//
..)<.V--ty _ 1!5A-~
(j
Sworn
and subscribed before
) I~ I; / () 1 9 80
(c.;~,i,<:.J
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me,
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, Register
;;
Mar~Lewis
Filed: July 15, 19BO
0)/-tFP-'17tJ
Attorney: William A. Yocum, 1525 Cedar Cliff
Drive, P,O. Box 643, Camp Hill, pA 17011
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OATH OF SUBSCRIBING WITNESS
COMMONWEALTH OF PENNSYLVANIA 18s:
COUNTY OF CUMBERLAND f
This ............................!t2...~:...................................... day of ................~.~~y............................................. A. D., 19....~~.
before me ...............................~F.y...~.~!!l.................................................................. Register for the Probate of Wills
and granting letters of Administration in and for said County of Cumberland, in the Commonwealth of Pennsylvania,
personally came ..W.U.!~!!!!l..~.,..:t.Q!;.'Y!!..!!!)!!..~F.gy.QQ..~~!'!LJ.~F.~.t;.~.Y...~!!!?~~..!!~..~.E!~Y.E.~..~.~..:!~.~.?~!l............
............................................................................................................................................-......................................................
the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and Testament of
Charlotte K. Keims 0 d December 1, 1972
..................................................................................................................................... ate ................................................
late of ..........~.\!~..~.'?!:'?!-!~~...?~..~~!!':p...!!.~.~.~................................--........................... Cumberland County. Pa., deceased
who being duly .......~F.~F.!!................................. according to law, depose and say. that .......................:..........................
present. and saw and heard the testa..~E!:~........................... ......--...~~~.:.~'?.~.~~...~:...~:.~~............................................
sign. seal. publish. pronounce and declare the said instrument of writing as and for h..:~............ Testament and
Last Will. and at the time of so doing ......~.~~...................................................... was of sound and disposing mind,
memory and understanding. to the best of ....!;I1~J...........__..............................._..... knowledge, observation and belief.
...................................................... and subscribed before
...._..:J/A4.~....4~~................._.........
_...j?J??/.V.2:1?;.:(;;.:...~k.....................................
#/.'<:LtjM~2!fJa"'-d""-
...q2jA.1~...{l'...f-~....... Register.
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA 1
COUNTY OF CUMBERLAND I ss:
..............................................................~~.~.~.y...!~.:...~E!!~~.t;................................................................................. being duly
.................................................. says that as nearly as can be ascertained the said decedent ............................................
....................................................S.~~E.~.~.~.~.~..~.~...~':~~......................................................................................... died on
.......E.t-..;/.?'l......... the .....................J}.~5..... day of ...................2.6...{C................................ A. D., 19...J~9,
at or about ..........I/......?.a...................... o'clock. f M.
...............~!!'.9.!:!!................................ and subscribed this
...........................!a..~~.............. day of ....J..~..5.........
19.?Q...., before .
~. :2'~" ~.; J. ,
/) /J. /. / .;:::;1.', -t..;L./"
...... . ... .'-.''''7........ ........') .L..................
.......Jgzz..:...!!........1..~~....
'Z-;":P" . ..............
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Inventory of the real and personal estole of
Charlotte K. Keims
deceased.
Cheeking account in CCNB Bank, N. A. #462-928-3 in the sole name of Charlotte
K. Keims with a balance of $1,467.35 as of June 13, 1980, the date of her
death-------------------------------------------------------------------------
1,467
35
Savings account in CCNB Bank, N. A. #002-019652-3 in the sole name of
Charlotte K. Keims with a principal balance of $26,965.91 and accrued interest
to date of death $223.98------------------------------------------------------
27,189
89
One-half interes t in house j and lot loeated at 147 North 24th Street, camp
Hill, Cumberland County, Pennsylvania, as appraised by Reitenbach Assoeiates,
Appraiser, on August 20, 1980. Said property was granted and cOllveyed by
deed dated July 24, 1972 from Peter M. Bruner, Executor of the Estate of
Franees K. Bruner, deeeased, et alto Peter M. Bruner and Charlotte K. Keims,
single, as tenants in common, and being lots Nos. 21, 21 and 22 on a Plan of
lots laid out by H. c. Zacharias in the Borough of Camp Hill, said plan being
recorded in the Cumberland County Recorder's Office in Plan Book 1, Page 1.
Improved with a two and one-half story brick dwelling house------------------
20,800
00
TOTAL:
$49,457
24
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.
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.
..
COMMONWEALTH OF PENNSYLVANIA
COUN7Y OF CUMBERLAND
l
J
55:
Betty H. Bruner
being duly sworn according to law, depose. and says thetS he is the Executrix
01 the Estate of Charlotte K. Keims
lete 01 camo Hill ' Cumberland County,Pa., deceased and that the
within is en inventory mede by her " the seid Executrix
01 the entire estete of lOid decedent, consisting of all the perlonel prof>orty and real estate, except real estate outlide
the Commonwealth ,of Pennsylvania, and that the figures opposite eech item 01 the Inventory repre.ent it's fair yelue
01 of the date of decedent's death.
and .ub.cribed before me,
N " ,,/11.
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19 'i!O
~y7J.~
, E".~utor . "1tthh'bfttfl'lM
Betty 'H. Bruner
147 North 24th Street
camp Hill, Penna. 17011
Sworn
J>, _;P?
c..."/".vr....-o\..n..' ( . t~ ----t....___...\. l-~'~-
"
LINDA L. LAWYCR. Notary Public
Lower Allen TwP.' CUfT\bCIland Co.
. My Commission Expires June 18. '984
Address
Date 01 Death
13
Day
June
Month
1980
Vur
INSTRUCTIONS
I. An inventory mu.t be filed within three months after eppointment of penonal representative.
2. A .upplement inventory must be filed within thirty day. of discovery of additionalessets.
3. Additional shee" may be attached as to perlonally or realty
4. See Article IV, Fiduciaries Act of 1949.
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Date of Death
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Type of Account
Balance 011
Principal
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1002-01915;2-3
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$26,1)65.91 .~. . '~,. ro8 Cb,f"t.!" 1 utte K. r:eims
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l62-928-3
Checking
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SCHEDULE OF DISTRIBUTION
in the Es ta te
of
CHARLOnE K. KEIMS
FOR DISTRIBUTION:
CASH--------------------------------------------------------- $ 13,162.91
One~half interest in house and lot located at 147 North 24th
Street, Camp Hill, Cumberland County, Pennsylvania, as appraised
by Reitenbach Associates, Appraiser on August 20, 1980------- 20,800.00
TO:
1. Melissa A. Bruner--------------------------------------------- $ 1,500.00
2. Victoria I. Crispen Me1horn----------------------------------- 1,500.00
3. Betty H. Bruner
a. Balance in cash in the amount of $10,162.91 plus
accrued interest thereon in an estate interest bearing checking
account #00200 0843 9 with CCNB Bank, N. A. at the prevailing
interest rate accrued sinee July 18, 1980 ~ith a balance of
$261.89 interest as of Deeember 12, 1980--------------------- 10,424.80
b. One-half interest in house and lot located at
147 North 24th Street, Camp Hill, Cumberland County,
Pennsylvania, as appraised by Reitenbach Associates, Appraiser
on August 20, 1980------------------------------------------- 20,800.00
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF CUMBERLAND
Personally appeared before ~ this L';"\" day of l'.,n'",:},"'" ,
1980, Betty H. Bruner, Executrix of the Estate of Charlotte K. Keims, deeeased,
who being duly sworn according to law, deposes and says that the faets set forth
in the foregoing Schedule of Distribution are true and correet.
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Notary Public
Ily Commission Expires:
LINDA L. LAWYER, No:, '" PubHc
lO\vl~r Al~en Twp.. CUll',~ .; :.1. : ::::0.
My Commi:.sion EApires Juo~ US. 1984
USt~ '}J7 i",t C3-i
7/18/80
7/18/80
7/15/80
8/08/80
7/10/80
9/03/80
11/05/80
8/08/80
8/08/80
8/08/80
6/13/80
8/22/80
12/12/80
11/24/80
12/12/80
7/10/80
,. :
FIRST AND FINAL ACCOUNT OF
BETTY II. BRUNER,
EXECUTRIX OF THE ESTATE OF CIlARLarTE K. KEIMS
La te of the Borough of Camp Hill
Cumberland County, Pennsylvania, deceased
Date of Death: June 13, 1980
West Shore Times - July 24, 31,
Journal - July 25, 1980, August
Dates Letters Testamentary Advertised:
1980 and August 7, 1980; Cumberland Law
1, 8, 1980
CREDITS
name ly:
Your accountant charges himself with receipt of the following items,
Cash Credits
Cheeking account in CCNB Bank, N. A. #462-928-3 in the sole
name of Charlotte K. Keirns with a balance of $1,467.35
as of June 13, 1980, the date of her death
Saving aceount in CCNB Bank, N. A. #002-019652-3 in the
sole name nf Charlotte K. Keirns with a principal
balance of $26,965.91 and accrued interest to date of
dea th $223.98
One-half interest in house and lot located at 147 North 24th
Street, Camp lIil1, Cumberland County, Pennsylvania, as
appraised by Reitenbach Associates, appraiser on
Augus t 20, 1980
TOTAL cAS H CRED ITS
DEBITS
Your accountant charges himse lf with payment nf the following
items, namely:
Myers Funeral lIome - Funeral bill
Register of Wills - Probate Will & Short Certificates
Cumberland Law Journal - Advertisement of estate
West Shore Times - Advertisement of estate
William A. Sullivan, M. D. - Medieal care for decedent
Holy Spirit Hospital Radiology Associates - Eehoencephalogram
Holy Spirit Hospital - 3/26/80 to 4/09/80
Dr. S. O. Curry, M. D. - pronouneed demise a t Leader Nurs ing Home
Leader Nursing Home, Inc. - 5/28/80 - 6/13/80
Regis ter of Wills - Filing of Firs t and Fina 1 Account
Register of Wills - Schedule of Debts & Deductions, Filing of
Inventory and Appraisement and County Inventory
Betty H. Bruner - Family exemption
Marilyn Jacobs - Witness fee
USER :)7 j',,;t \.:,;:)1
$ 1,467.35
27,189.89
20,800.00
$ 49,457.24
1,872.00
42.00
18.00
16.75
44.00
20.00
14.00
15.00
624.22
31.00
9.00
2,000.00
10.00
12/12/80
12/12/80
9/17/80
12/12/80
Reserved
6/13/80
9/09/80
"
.:
"
Be tty H. Bruner - Executrix's fee
WilliamA. Yocum - Attorney's fee
Reitenbach Associates - Appraisal, real estate
Linda L. Lawyer - Notary fees
Register of Wills - Recording of Real Estate Award
Steak 'n Ale House - Food following funeral
State Inheritance Tax
2,472.86
2,472.86
125.00
6.00
8.00
48.00
5.645.64
TOTAL cASH DEBITS
$15,494.33
USER
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COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
BETTY H. BRUNER, the above named Exeeutrix of the Estate of
Charlotte K. Keims, being duly sworn according to law, deposes and says that
the foregoing account is true and correct to the best of her knowledge,
information and belief, and that no persons claiming to be interested in the
Estate as creditor, legatee, next of kin, or otherwise, has given notice of
his claim to the deponent, in writing or to WilliamA. Yocum, its attorney in
writing.
'--;1,~., 71-. lfut..?rA/V
~~-~Bruner
Sworn to and subscribed
~.,
before me this':~';" day
of L~y,.c"',.',),,, , 1980.
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'.' / "I1..~l-'~ ,.' f,:.. ,t.;..\\otary Public LINDA L.lAWYER. Notary Public
.- ...; I Qt ;"- \. ~F~~ ' lower Allen Twp. Cumbcr~,Hit.: Co
~..:'i. ..;!~ '{~:'~," ': ~'.: r$: My CommIssion Expires Jun~ 18. 19a.
!.'", c:,~.. "::r,~"'i;ftJ) I hereby certify that actual notice of the time of presentation of
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-1::..~:' ',' (' ".~ t;\v. ~::
:; "'<C'.i';~...,!}..lt-!~""account and of the chacacter thereof has been given to every unpaid ereditor
...,'..,,,.....,.......
who has given written notice of his claim to the Accountant and to every other
person of whom the Accountant has notice or knowledge who claims an interest in
the Estate as a beneficiary or next of kin.
7f'-et:t;; 7-,L 7JUuyW'U
. Betty "Bruner'
UBER
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Cll.', IU..UI'1'F. K. KlUXS
I. CHUU7l'TE K. KInKS, <If the Borousn <It Calli' lUll, Coonty (\f CIIlIwer'
laDcl aDd StAte of I'trr.n.yl_nia. be(Di of .ounc! f.lnd, ....ory ADd uDderacandina.
'0 bereby _Ite. l'ubUah and deelare thlt:1 U i\n4 for ay l.4at 1<111 and 'tuta.nt,
hereby motu. and _It loa '9Oi4 any aDd aU otnu v11l1 by ... At IIny ti_ beNlo-
fore _e.
1.
I direct that IIJ becutrtx herelAefcer .-4 ehAll pIly aUIIJ jllAt ..bta
aDll fuoaral expen..a .. .oon .. cOtlveniently _y be dOD6 after .., d.c.....
11.
I Sl... aDd beqllllath uta Ml!L1SSA A. BRI1lID aDd VlCTOillA I. C&ISPlIf, tba
_ of ODe Thouaallle! Pive lItmdrecl (~1.500.00) Dollars each.
lIt.
All tbe reet. r..Uua and >:_iDdar of rq ..tate, whather real. panoNl
or 1daM. aad vb.re._r .itllAt.. I henby live. dniM and beq_th CIIIto BBTn H.
Um.a. tbe vU. of IIJ dcc..... IIllpbft, IITD H. uu.l.
n.
I hereby appoint ~( U. !RUNIR GuardiAn of the property of HlLts84 A.
IIIl.IlllBi. and VIC'l'OIl.IA I. CarS1'!N.
v.
I heraby oaaiaate, c~cltute end appoint 8!TTY R. !RUNRR, a. !xecutr1x
of tble .., Laat Wlll .Dd '!,utQ:lllInt. If the Dald m"TY U. nRllNER ehould I'rf"'~c~ll~"
1M or othervlee fall to quallfy, or <CIt.U to aa u auch, then I """,lMte JIJ6El'P
iiARI of Stoeltor., Penn.ylvllni/l t 48 E'(a'.~'Jt,,jr.. ":f llh) oni~ l',r::1,'i H. 11RUSER IHK1 Jr,'.::?H
HARI pt'edl"cea.. M, or othe["'''! Be [3: 1 ~. '~'...ul. ify, 0:' c.......ue r..... ~c.l nD ouch, tne.~
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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 incurmd by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and bl.rial eY.penses 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 schedl,le.
A family exemption of 52,000 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. The family exemption is
allowable only against assets which pass by a will or by the Pennsylvania I ntestate 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 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 colt.mn for each debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
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COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*
Y / - 2/) - '17 ()
DATE
COUNTY FILE NO:
'J/
./l)
/.. /' ..(~/yl(.'-f ~
ESTATE
TO:
FILE NO.
(
,j
COUNTY
hv' ~
/ L, ,'. "
I ././.;;;/ -'.., ~
DATE OF DEATH l J//dl.P~ J-J, /9!r1J
/.
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//
$ :/ f'J YtrlJ (1"0
/:r.."/" 1--:'/
+ ::..;< Y 1.4.:J .,;;::>'\ ~
-'
Personal Property
Jointly Held Property /Transfers
+
Total Gross Estate
$ -11 Y;J~/.I<j
,
,. dy u
c~ cf?'t,'/k'l
d % (y();j:!;-!;.>-
Total Approved Deductions
Clear Value of Estate
Less: Approved Charitable Exemptions
-
Clear Value of Estate Subject to Tax
$ JfC( I"of'. I;-~
Amount Taxable @ 6% Rate
$
tax due
$
39 I~ () (J. ')-~
-'
Amount Taxable @ 15% Rate
tax due
J'..J 9.rJ I. ,;J ?
,
$ c/ 1~/.:? y
/
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
* * * . * * A five percent discount totaling $
will be granted if the Inheritance Tax is paid bV
less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
. t (:
r- 1-70
$ ~ 7'1).1,,~ + $/.'17/') - $
)
=
$ ./;9'/..1'71
I
+
=
+
=
Interest accrues at the rBte of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid bV
is
~ '(1'.-
,-' '/ ,'J
/ _ ?!' '1':11 .~df--
6 (.01/'~~
t/..p
.)
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
.:-L,Si'~~f~ ~)i
Seo Information on Reverse Side
.r- -- -~- ---. -- -.-- -- ---- -,--
INFORMATION
To insure proper credit to your account, the name of tho estate and filtj number should be clearly print.
ed on the check or money order.
This assessment is made in accordance with Seelio" 708 of the Inheritance and Estate Tox Act 01
1961 (72 P.S. ~ 2485.7081.
To the extent that inheritance tal( is paid within throe (3) months after the death of tho decedent. a
discount of five (5) percent is allowed (72 P.S. ~ 2485-7161.
Inheritance Tax, other than tax on a future interest. is due at the date of the decedent's death and becomes
delinquent 81 the expiration of nine (9) months after the decedent's death (72 P.S. 9 2485.711). Inheritance
Tax on a future interest is payable within three 13) months after the transfer lakes effect in possession and
enjoyment and is delinquent thereafter {72 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:
---------------------------------- ---- ---------- - --- - ------------- -- -- - ----
, month ,005 4 months ,020 7 months ,035 '0 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 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 1 6 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 8S provided by Section
1001 of the Inheritance and Estate Ta. Act of 1961 (72 P.S. ~ 2485.10011.
Make check or money order payable to:
"Register of Wills, Agent"
Mail 10 the address listed below:
-'
WILLIAM A, YOCUM
ATTORNEY AT LAW
:?J -sr, - i 70
P.O. BOl' 643
1525 CEDAR CLIFF DRIVE
CAMP HILL, PA. 17011
AREACODE717
TELEPHONE 761.5041
February 26, 1981
Office of the Register of Wills
Cumberland County Courthouse
Carlisle, Pennsylvania 17013
ATTENTION: Harold McClain
RE: Estate of Charlotte K. Keims
Dear Harold:
Enclosed please find the Amended Schedule "B" as reques ted in
our reeent telephone conversation along with a check in the amount of
$300.00 for the inheritanee tax on the sum of $2,000.00 which was erroneously
claimed as a Family Exemption by Betty H. Bruner, the niece of the
decedent.
Also enclosed is a copy of a letter addressed to the Department
of Revenue indicating that a Protest was being filed along with a copy
of my letter to the Department of Revenue indicating that my client did
not intend to contest the Protest. 1 hope that this will suffiee.
Thank you for your cooperation in this matter.
Very truly yours,
JJ~{f ~~~\..-
William A. Yocum
WAY: 111
Enclosures
._-___ __ - -- ------ .....,. . _a _
d~i~6g~~~!~:FICIAL RE:::~:~r:E~:f~~:~I~~~~;::~:::~ ESTATE TAX
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TAX AT 6%
TAX AT 15%
, RECEIVED Be~t:y H.
FROM TAXAT_%
0 . Iq.
ADDRESS P.O. Box ESTATE TAX
CaIIp Rill, Pa. 17011
FILE NUMBER
21-80-470
TOTAL TAX CREDIT
300.00
'--fSTATEINFORMATio'N7-jUii.--i'i--'ii80 ----------
DATE OF DEATH '
DATE OF PAYMENT
February 27, 1981
CHARLO'rrB 1\:. J<EIMS
CWlberland
LESS DISCOUNT
% INTEREST
TO_1
m
m
NAME OF DECEDENT
PLUS
(FROM
COUNTY
300.00
TOTAL AMOUNT PAID
POSTMARK DATE
IEMARKS: .PAm ON ACCOUNT-
SEAL
RECEIVED BY
//u~ e :J-"r-<~~
, ( . 4'~N I
Register of'willa
I
REGISTER OF WILLS
0:--.-------------- --~-'-----.---.-----
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
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COUNTY FILE NO:
~rr:1l!1 I J.. I c, ;-
ESTATE (.J~ :",,1 ~ tl-:i.. KJ~:~~o/
~ ) - ,p,) _'-II} 1/
C Mrv..J\cJ r,.,,~
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DATE OF DEATH ~~\^N. ) '? I Gj Y'j
DATE
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FILE NO.
"
COUNTY
Appraised Value of Esta,e:
Real Estate
I, ~ '- t (
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~.JJ'" , ^('\'i::--.' ,
\\ ~
Personal Property
$
+ ;; 0 I) (\ f) D
.
Jointly Held Property/Transfers
+ -
$ .:< GoD 00
Total Gross Estate
Total Approved Oeductions
$ :< ()(jO 00
Clear Value of Estate
Less: Approved Charitable Exemptions
Clear Value of Esta,e Subject to Tax
$ :<. 0 0 C\ 0 {j
Amount Ta.able @ 6% Rat.
s
tax due
$
Amount Ta.able @ 15% Rata
";;l(j()f1 ()l)
tax due
3c)o OU
$ 30D,OO
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
'* '* '* '* '* '* A five percent discount totaling $
will be granted if the Inheritance Tax is paid bV
Less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREOIT
:J...d..?XI
$ 30D.I\O + $
= $ ~O () / 6 CJ
- $
+
=
+
=
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
See Information on Reverse Side
'11: ~:,:S"fl:; r~I' ;.:L-l.::.
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INFORMATION
To insure proper credit 10 your account, the namo of the estate and file number should be cloarly print-
ed on the check or money order.
This assessment is made in accordance with Sl.!ction 708 of the Inheritance and Estate Tax Act of
1961 (72 P.S. ~ 2485.708).
To the extent that inheritance tax is paid within threo (3) months after the death of the decedent. a
discount of five (51 percent is allowed (72 P.S. S 2485.716).
Inheritance Tax. other than tax on a future interest. is due at the date 01 the decedent's death and becomes
delinquent at the expiration of nine (9) months after the decedent's death (72 P.S. ~ 2485.711). Inheritanco
Tax on 8 future interest is payable within three (3) months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 ~.S. ~ 2485.712). Calculato 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 deys .00017 11 days .00186 21 days ,00352
2 days ,00034 121ays .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 1 8 days .00301 28 days .00471
9 daY3 .00152 19 days .00318 29 days ,00468
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 ot this Notice as provided by Section
1001 of lhe Inheritance and Estate Ta. Act of 1961 (72 P.S. 9 2485.10011.
Make check or money order payable to:
"Register of Wills, Agent"'
Moil to the address listed below:
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
Po It Offlco Box 2970
Horrllburg, Ponnlylvonla
17105
RIV. t. 11.771
June 1, 1981
IN YOUR REPL.Y PLEASE
REFER TO
Ms. Mary C, Lewis
Register of Wills
Cumberland County Court House
Carlisle, PA 17013
Dear Ms. Lewis:
Re: Estate of Charlotte K. Keims
File Number 21-80-0470
County of cumberland
Date of Death: June 13, 1980
Enclosed you will find a copy of a Protest and Decision
of the Board of Appeals concerning the estate of the above-named
decedent.
The Board of Appeals sustained the Petitioner's objection.
Accordingly, you are authorized to amend the record of this estate
to conform with the Order of the Board.
Very truly yours
C"') 05 ,
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John C. Murphy
Supervisor
special Processing
Enclosure
cc: Mr. Knovel F. Lamberti
District Administrator
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BOARD OF APPEALS
P.o. BOX '87'
HARRISBURG. PENNSYLVANIA 17105
REV.:J63C 17.791
IN ~; rS'l'IIU or.
n06"i! !lOC;c,,"- "0. lOC7ao INii
Charlott$ y.. ~~i~ft
rilo :io. 21-00-0470
PltTITIOOlU:l.
COWlt.y of cu...be"l,",'"
Co~nwa4~th of. F~nr.r.ylvBr.18
lle;>fIrt.r.\ent of r~v.n\l"
Bureau o~ l'le~~ Ol"erlltlono
Inh..ritanco 'l'i": Contr"l
~to of Death. 6-1)-eO
Deto uf ~pprovol of 3tat.~nt
"f !lohe.. and Oeductl.onol 12-22-80
eST)\'l'7, HCPIU$tzfl."rJ~'r.iV'-t
n~t~ Prot~3t P11~dl 2-17-91
W1111mrn h. 1oen~, ~~~.
Fo&e O~f1cu lOOK ~4J
1525 Cod4lr Cll!€ P1::l VI!
C,u::J? illl1. 1'.mnsy1v.n:lo!l 17011
r.x,,:ldnor. Rc.wln J. l~)od~' t1AY 271981
r.~(:lnjoll ~laiJ.in(r Pate.
1>::CI.SIOi-l kUO 07\r.mfl
The ~fIitlltg :F.o~)r~.HJf"nta.tlvt! 'Up::,,\Hi t.o the Cot'iHonweal.t.h'e PrOtelst.
.\ccor<lin,!ly, it io ".,,,,,by, I'Jrrll:ro<l th..t th.. ('-=.roonvealt.h'lI i'rot'Bt
is ".~nl;l1inn".
Th.. !anl1y C!ll"'r.1ptlrJII 1n U.. "''''''lint of $2,000.00 claimed by !lntty
u. Hrunor 11'1 hftroh.y atrick'ua f['on th., 5tAtlt(l:;~n.t of ~btn al'tl
P"c1uatinnll appr.,""d P"""".,b.,'r 220, l~IlO by the> V.ogisttbr of .nUl.. ot
Cw.borland Coun~y.
ny 'rm~ tlOil:l.O Ct' l~l)i)E~I.s
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Kat!l~e.an ~. r-..al.3)', U:.,.... =-'eml)~r
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'~1r'4othy J. liDrney, :<~ber
C~'.~I$.$
REV. 19 (a.77)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
Post Offic. Box 'ZJ70
Harrisburg, Pennsylvania
17105
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February 17, 1981
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IN YOUR R~
REFER TO
Department of Revenue
Board of Appeals
P.O. Box 1874
Harrisburg, PA 17105
Re: Estate of Charlotte K. Keims
File No: 21-80-047~O
County of CUmberland
Date of Death: 6-13-80
D~RT. OF REVENUE
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BOARD OF APPEALS .
Gentlemen:
Pursuant to Section 1001(1) of the Inheritance and Estate Tax
Act of 1961, (72 P.S. ~2485-1001), a PROTEST is filed on behalf of the
Commonwealth of Pennsylvania against the action of the Register of wills
of CUmberland County a110willg a deduction for the family exemption in the
estate of the above-named decedent.
The Petitioner contends the Register of Wills erred in approving
the family exemption because the claimant, Betty H. Bruner, is the
decedent's niece and should not be eligible to claim the exemption under
Section 31~1 of the Probate, Estates and Fiduciaries Code (20 Pa. S. ~3121).
I,"
Section 3121 of the Probate Code provides as follows: "The spouse
of any decedent dying domiciled in the Conunonwea1th, and if there be no
spouse, or if he has forfeited his rights, then such children as are mem-
bers of the same household as the decedent, and in the event there are no
such children, then the parent or parents of the decedent who are members
of the same household as the decedent, may retain or claim as an exemption
either real or personal property, or both, not theretofore sold by the
personal representative, to the value of $2,000". As will be observed,
a niece of the decedent is not listed as an eligible claimant.
The Petitioner claims that because the decedent's niece is not
eligible to claim or retain the family exemption it does not, in fact,
exist. Therefore, the family exemption is not a proper deduction for
inheritance tax purposes and should be stricken from the Statement of
Debts and Deductions approved December 22, 1980.
Very truly yours,
~iIl1. {.. hlPl-lJ-"f
John c. Murphy, supervisor
special Processing
Investigation Division
cc: Department of Justice
Betty H. Bruner, Executrix
William A. Yocum, Esq.
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Cumberland County Recorder's Office in Plan Book 1, Page 1. Improved
\<ith a t\<o and one-half story brick dwelling house known and num"ered
as 147 North 24th Streer, Camp Hill, Pennsylvania.
BEING the same premises which Peter M. Bruner, Exeeutor of the
Estate of Franees K. Bruner, deceased, et al by deed dated July 24,
1972 and recorded in the Cumberland County Recorder's Offiee in Deed
Book "S", Volume 24, Page 1059 granted and conveyed unto Peter M. Bruner
and Charlotte K. Ke ims as tenants in connnon. The said Charlotte K.
Keims died June 13, 1980 leaving the remainder of her estate, which
included her one-half interest as a tenant in common of the above described
real estate of Betty H. Bruner, by Will duly probated in the Office of
the Register of Wills of Cumberland County.
of Betty H. Bruner.
The Recorder of Deeds is directed to record this Order among the
records of deeds in his official cus tody and to index the same in the name
By the Cour t ,
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