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Home My WebLink About80-00473 ~tf':.i\:;'~:~': . ,,",,'; ~'..- i,&Y(:::::' ~{'" . ~-:',~:', f!"'" ~i.~' ~t~~~>'t:, ::'. I'........:. ' ":":', ' ,cl', " ~~tX ..v..''J_.(f" ~'D,:'~:,:" ~}: '~', ~~'t?;...". , i(o/-: ~... . ~,.~;{~,'", ,~, ,. tiSl'"'I,>:'(',, ~~?~;0F' . ":\:f:(.(.:,,'-- 'I"~~~:;, :'(:' .;,....}!{:.~;',/:,. ~ ~1,J..~!;-'. . ,~~:-:T. ~!\.1..,...., ~*"", ,. ~;t)' ~({~~, 1,,,,,,,, ~,~',i:l,t';L-;) '. 1~0: :~~~;~::~,,~:::.~ . ~ . ~L,-.. ' , ,; ,:."i,;'; ",' ,",~ " --- :'~ "'.';; -\(:5':.: '. " r.. .~ ,~ . -.;, -,_.\, .:'-:-". , .,,' , , ~~~""~""""":'--' ~~~l~~t~}\.:_), .~: I~~!<"";' lig!( 1"';-:" " i~,;' ,~"..l.." I; ffJ"., .. '~~~~:;~:',:' -"~',' ~""'>"" f?~i<(;::,"" Iljlii.,./,Ci"," ~~tW",} ;';1-- ~," r :,', .;:'- -tytJ' l'> :~~ . Ul >l Ilt ~ H ~ ~ 1=1 0 E-< :;: ~ r.:l f:j ~ , 0 ~ ~ :I: . ~ ~ re :2 re z I ~ ~ H '0 '00 . - N w- o . o Z ClJ - IU - Ili ,. . "- must lIill anb mtstamrllt I, BERTHA M. HOOVER, of 36 Kenwood Avenue, Carlisle, Cumberland County, Pennsylvania, do make and publish this as and for my last will and testament, hereby revoking any and all wills heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 2. I direct and empower my executor to sell any real andl or personal property owned by me at my death, at either public or private sale or sales, and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. 3. All the rest, residue and remainder of my property, real and personal, including the net proceeds of the sale or sales of real and persGnal property, I give, devise and bequeath as follows: A. To my husband, Fred J. Hoover, if he survives me for 60 days. If he does not survive me for 60 days, then B. To George L. Heberlig and Ruth Heberlig, his wife and Gary L. Heberlig and Donna Heberlig, his wife, all of R. D. 3, Newville, Pennsylvania, one-half to each entity of husband and wife. However, if at any time before our death either myself or my wife, need to "be taken care of" because of old-age, illness, etc. and said Heberligs do not "take care of us" as reasonably required under the circumstances, then said residue of our property is given, share and share alike, to whoever, in our family or otherwise, does "take care of" us or either of us as reasonably required under the circumstances. C. All questions which arise under the above provisions, such as our need of care; whether or not the Heberligs or either entity of Heberligs has failed to take care of us or either of us; and if so, who has qualified under the above provisions by taking care of us or either of us or any other question, shall be decided by the law firm of Irwin, Irwin & Irwin, 44 South Hanover Street, Carlisle, Pennsylvania, whose written decision 1 t , 0:: Z . . g - t <{ .... := " z 0: ~ ~ 0 - ~ :J :tl m <ll ~ > u " Ul . ;:Z > Z ::;: . - o Z o := z w <.; ~ !!; ~ .. :tl x iii E-l " .J 0:: . , Ul Z 0 - I>l _ "Ill .J It:l ~ . a: !!; . ~ .' .,. ..... , , ~ . OA TH OF NON,SUBSCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA t COUNTY OF CUMBERLAND J ss: 11th day of July A. D.1C;~, This, the Mary C. Lewis before me, RrmroT(lW;JVl\~=lio.x, Register for the Probate of Wills and Granting Letters of Ad ministration in and for the county of Cumber- land, in the Commonwealth of Pennsylvania, personally came Harold S. Irwin, Jr. and Roger B. Irwin who being duly sworn according to law deposed and soy that they ore well acquainted with the handwriting of Harold S. Irwin whose name is attached as witness to an instrument of writing purported to be Bertha M. Hoover the Last Will and Testament of late of Upper Frankford Township , deceased and that the said signature is true and genuine, and that the said Harold S. Irwin is now deceased ~Xl!IIS'eiitx Sworn nnd subscribed before me, this 11th l..~... I' ~ d I . ::.z1i\~ piR~i/~(~ 1 ~., i day of July A. D.19~ ~. . / . , 'I:;~e::..~ , ~ Register Lewis per J Deputy Register . OATH OF SUBSCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA 1 ss: COUNTY OF CUMBERLAND \ This..... ................ .... ..J.~'"p......... .....,. ,....... ...' ........ day of ..... ............ ....~~,~~................... ............... A.D.,19..~~.., Mary C. Lewis before me R~lhlll!G~~~, Register for the Prohate of Wills and granting letters of Administration in and for said County of Cumberland, in the Commonwealth of Pennsylvania, personally came .............. Patricia S. Beittel. one of ................................................................................................................................................................................ the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and Testament of ..,.. .... ...,!?~r..~.J:\!l:,.!:1:". ,tl~,9.Y.~ !-:,... ..',."......',......".., .....,......., ,. ".. Dated .".~.\!!:.~..~,~l, ..,~~I?....... late of .......!:'.p.p..~.~.. !,~~!:.~~~,~~,..!~!~,~~.J:1,~p..".,........,"',.., .,...,. ....,. ..."....,. Cumberland County Pa., deceased h b. d I Sloforn d' 1 d d h she W 0 elOg u y ........................................... accor mg to aw. epose an say, t at ........................................ present, and saw and heard the testa..~:;,~~....................., .........~~,~~.J:1,~..~.:....~?~.~~:;............................... sign, seal, publish, pronounce and declare the said instrument of writing as and for h.~r........... Testament and Last Will, and at the time of so doing ...........~!:,::...............................was of sound and disposing mind memory and understanding, to the best of ...........J:\~,J;'.............................knowledge, observation and belief. ...........................~!:I.?:;!.1......... and subscribed before ti' -~ ,) ,/J :;-:,.1;.. ".L o.-C ..,...., ,. .1:1.!;lr'd,:!f:!.~. "",., ..19.~,,~,*.~:\-.... ...... ......,...... PATRICIA S. BEITTEL ,.."..,... JJ.Q,7.., P.I.:;\p..+.~., ,$,1< r,r:. ~ Ji.............,.,.."....,...... Carlisle, PA 17013 . .........., ...................................................................... ;/)n /;;. '/" , H~~5i~.;;~~:...................... Mary C. ~5. Register AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA! ss: COUNTY OF CUMBERLAND \ .............~.<;'.?:.~::...I:.:...~,::~.<;'.:.~.~.~...~,~~. ..?;;:E,~...I:.:. ...~~~.~,:.~.~.~..................,.."..,.........".,..,',...........being duly ............................:'i.'!!2P.X!......... says that as nearly as can be ascertained the said decedent !?~r..th!l:...M.~..... Hoover .died on .................................................................................................................................................................... .....~.~~~,~.?~A'......................... the .......,?~.J:1.................,day of ............,..!.::~1.............................. A.D., 19..~.?., at or about ...............7..:..~.?.................. o'c1oek, ~..M. ................................~!:I.9,r..I).........and subscribed this ..........................~,~~~............. day of ...,i!,~~!(........... 19, .~.9...., before ~)L) 'X P f?-' "._,."~&~11~::'.H~kt~'.......,.,.............. /l,J',j /. ~,iuir1: (VARY L. EbEHL /2/ ...': ~ j -, I , i /" iiitK{jJ{v..~~~~!it~~h,:?u.;::............,...,..... Mary C.~WiS, Register S:(.-''2 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENN8YLV ANIA } COUNTY OF CUMBERLAND 88: Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of Cumberland. personally came ..9,~~.J?~~...~.:..,!!~.9.~!.'.~.~i?...~!:,~..~,::'!:;(...~.:...!!~,l?.~,~,n~........ who, being duly ......~~,?!.'!:..........,' do .......... depose and say that as...~~.~.~:!,~.?!.',~........................................ of the last Will and Testament of ...........,~~,~,~~:':-..,~,:...~.~.?::.~.7.........................................................deeeased ..........~.h~.:t....... will well and truly administer the goods and chattels, rights and credits of said deeeased according to law. And also will diligently comply with the provisions of the law relating to Transfer Inheritances. .........1?\'!R,r.n..,..... and subscribed before me. July 11 80 .......;j'..........................2......... A, D., 19............ ~!J1Jir,~~.~~;/...........,..,',...... Mary C. Lewis, Register 4~f:~/~~tl......."............,....... ~ifAR{?L.!~~ni................................ :..0 0: :Q) 00: rn t\l C7l '" u ......f '" 0 u.. <"l' 0 p:: CD: ril =11=: :> ...: .....I 0 ..-: Ill: o. 0 ~: ~ 1"0: :r:! 0 <1': .....I I'!:l . J:'- I: .: :::: .. :..l ~ 0: - ~l .~ u: ~: CD: $ <J:: ::: ~~ lS: I: l:: "I ~: :r:: 8: .~ N . "0 Q P::: '" 0\: 00 0 ril: "0 Ill: I Z i1l[ ... Ill: - 0 *! u t"t. ~ '" S ... '" "0 ~ "0 ~ '" rn t\l - r.:l l:: .~ tIl p.. r... DECREE Be it remembered that on the ........,~.?~~...... day of .................J.J.!.J,Y........................, A, D., 19 ..~.9.., there was probated and recorded the last Will and Testament of .....I?,~:;.~.h~..,!').:...~9.?,~.~.~.................................., late of .....!!p.R,~r....f.r..?:n)j:.f.~r..9:.J'.9,\'m.?h.=!-.\!..............., Cumberland County, Pennsylvania, Deceased, Letters ........... ?:'~.~,~ i:,I!!~!:.~i::;.:t..........,...... were granted to ,9.~.?.:.~.~...~.:". ~.~.~ ~.:. ~ ~.~ ..:;-,12 ~,..~~,~.'{,.. ~.:.. ..~,:. ~ ~.7.~~.~ Witness my hand and offieial seal the day and year aforesaid. ./}." k y' ., .........L/~~r:(d,<......~~~ I " Ma'y C. Lewis, Register .' COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND J 55: __.GeoI'J?;~J.~-Ji-~ber lJ.gaJ}d_Gar_:LL-.-_ Heb...el' l,Jg_ ...--- - ------------- ------ being duly _~n_- ____ according to law, deposes and says that thqy __ax.e-t.he...------- _e]lecutors ______________________ 01 the Estate 01 Bert!)a M. lioJlY.er late 01 Uoper Frankford Township , Cumberland County, Pa" deceased and that the within is an inventory made by _g~9_rg() __L .___H_e\J_ey_1J,$..J<- G<J.I:Y _L_.__ J{~bJ~.r,lt1a; said~c.u.t.o.r.a.-- of the entire estate 01 said decedent, consisting of all the personal prop.rty and roal ostate, except real estete outside the Commonwealth of Pennsylvania, and that the figures OPPos~ite each item 01 the Invontory represent it's lair value as of the date 01 decedent's death. .1 Y 1/ 1 ," \ #'"'~ </;:;z Sworn _ and subscribed belore me, '_/G 'o,&,!-;L.iL. , _ '-1-1.1 .. c. ' ~ I E",,'a, ........m "....., ~ ..., 19JiO_ r~ ~, d1u.lA..-,. --.-~~. # 3 (I OGm a.IIi\','!.;, I,U;,\:l{ l'UllLi(; ~~R SlE IlOROUGII, CUMBErtLMD COUNTy "IV COMMISSION EXPIRES O~I 3, 19BD ___1'l,~~vi)..J.~. PA 1 72~1 Addrlu Date of Death _____.5~h--- Oay July Month 1980 rur INSTRUCTIONS I. An inventory must be filed within three months aller appointment 01 personal representalive, 2, A supplement inventory must be filed within thirty days of discovery 01 additional assets, 3, Additional sheels may bo allached as to personalty or really 4, See Article IV, Fiduciaries Act of 1949. "" H I :<:1 ~ \ I ~\ i E.'- >- 01 .,; p::1 " :z .... U1 I o! ~ H ~ "" .... ... w -< ~\ " ~rtl e.. .... p::1 u I " 0 0 '" g:i ~ " I' '" H .. U1 W c J: "" .. " l- e.. d 'J e.. oll E Z .... -' u. ... .~ -' -< 0 0: fz<1 0- 0 u. :z:l: i W 0 -< U1 ::<:: ,;. Ii > z 0:: .1 p::, - H-< Z 0 c g;1 " ~ :E' " .; II VI z 0 '" c:t:~ ""I C,) H Z w -< p, ~~ Q. ::<::: I -0 "'- " 8 .. 2; - I " p:: - -;: H 'X 1 ru 0 " :;: .J> ~ (!l Q E "tl .>< p:: - .! 0 H :::-t. " 0 I ... C,) u: -' CD , " ~ .. . ~ RCC..33 (....'731 * COMMONWEAL TII OF PENNSYLVANIA DEPARTMENT OF REVENUE BURE/\U OF COUNTY COLLECTIONS ;:;J!- ['t..:' '/7,) RESIDENT DECEDENT COUNTY OFr:UMBERLAND IMPORTANT: ~ - This return Olllst hc comlllclcd in dculil nllll filcd in dupliclltC. wilh nJlnllllched, with the Rcgister uf Wills of Ihe Counl)' where dece..Jenl (esidell; RClUrn is due wilhin nine 1lIt1l1lhs lifter dlllc of dCluh, unlcss un extension is grunled by Ihe SccrclIlr)' of Rc..acnuc. (Sceliun 7(U uf the tnhcdtltl1CC unll ESlUtc Tax t\el uf ttJb1.l -_.~ IN TilE MATTER OF TilE EST,\'I'E 01' } A!'I'II.)AVIT OF EXECUTOR _\.Ill,IINIS'l'R.....wl1- BERTHA M. HOOVER ISTATE t:ULL NAME OF DECEDENTl LOI.O' CUMBERLAND County State of PENNSYLVANIA } 55: Exeelltor COU.'V 01 CU~IBERLAND George L. ~dmirrimTfttt)r Heberlig and Gary L. Heberllg and say of the estate of the above.nomed decedent being duly sworn, depose Decedent dicd J u 1 V IMONTHI Hemo and addre.. of attorney or } other authorized representative to whom 011 corrosflondonce should be mailed. ') WAyl 1 11)..fuL-{~C'lato leaving a last wlll, copy of which I, hereto attached.} (YEARI . .1__1..1... IRWIN. IRWIN & IRWIN 44 S. HANOVER ST.. CARLISLE. PA. 17013 That as :.;uch e .,""t"'r' n -t-,..l'~ depunent is familiar with the urrnirs of said estate and Ihe property constituting ( EXECUTOR.~MIoHIoi~&Rf. the assets thereof and their fair market value. That at the time ufdcalh there was no safe deposit box registered in decedent's individual name, liT jointly with, or os agent or deputy of another, ur in decedent's individuallHlmc, with right of access by another as agent or deputy, with the exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTED A S.'FE OEPOSIT BOX Farmers National Bank N~wv111~, PA 17?4 THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF Bertha M. Hoover REL.ATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules B of this return, with the exception' or the followins, for the reasons hereinaftcr set forth: That Scheelu'e A allached herein and made part hereor sets rorth rully and in detail all the real property in the Commonwealth of Pennsylvania or which deccdent died having an interest Iherein. Il also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, dalc, ratc of interest, nnd book and pagc of rccord thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated mmkct ,,'alue thereof as or date nr death or decedent. That Schedule B attached hereto ilnd made part hercof sets forth fully and in detail all personal property wheresover situated owncd by the dceedcnt at the time of death; alll110neys left by thc deccdent at the lime of death, whether in decedent's immediatc possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust fur any other person or persons giving also separately the accrued interest therelln, if any, down to the last inlerest day prior to decedenl's death in the case of savings hanks, and 10 th~ dale of decedcnl's dellth in all other cases; all bnnds, postal savings, treasury certificates or notes :.am] Illh~r e\'idcncl~ of illltcblcdncss of the Uniteu Stll tcs to the de- cedent; all obligations, whether by stlltllte or agreemenl Ihey arc designated as tax frec, of the United States, or any state, or political subdi\'isioll thereof, or of any foreign country, which arc owned ut the time of dcath: all wearing apparel, jewelry, sil\'erwllrc, pictures, hooks, works of art, household furniture, horses, carriages, automobiles, boats. and any and all tlthcr I'~rstlllal chattels of whatsoever. kind or nature, left by decedent. together with the fairly estimated market v.duc thereof; all hunds llnd mr:rtgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory nntes or other instrul11cnts in writing for the payment of money of which decedent died possessed, of whatsoe\'cr nature, with interest thereon, if any, giving the face value and cstinmled f:lir nmrket \'alue thereof, and if such estimated fair market value be less than the face \'alue, it sets forth briefly the reasons for such depreciation as to each item; nil moneys payable to the estate from life insurance policies carried by decedent: all annuity and endowUlcnt contracts the proceeds of which were payablc Uflun Ihe death (If the decedent; all and the corporate stncks and dividends due thereon and unpaid as or the date of de.Hh, honds :'lOd accrued intcrest Ihereon to the date of decedelll's death and other investment securities owneu hy the decedcnt at the time of death. with the market \'alue Ihere- of a t such lime. I. ' '. In the case of securities of close or rt1mll~' corporlltiollS, t.he \',\1110!~ fl!port.ecJ ure us fRr IlS possible substantiatert b)' flnllnclnl stntemmllS of the corJlorlitlons, showing the asset.s "net linhilities thereof os of the dAte of dcnth. The schedule also sets forth tile interest of ctcecllent. nl t.he lime of denth in an~' co-partnership or bustness, nnd In support. of' the \'11111(' of Stich Interest therf! Is 11I111f!li:cd to snld schedule, ftnnnclnl statements showln~tlu~nsscls nnd IlllhtlltJf!S of snlll cn-pllrttlf!rshlll 01' husllless. A cop~' of th~ co-partnership Ilgreemf'nt, (if oral, n slnteml'!nt snlt.ln~ f'ort.h th... tlut.Ufe ot' l1u~ It~reemnnt) togf~ther with R statement. setl1n~ forth the chnructer of" t.1l1! lJustlll'sS, Its lucuLlnll, IlIul snch ot1lt~r "nets pertntntng to the hustne~s ftS mn~' 1m Jlp.rUllfmt t.u n f'ntr IltHI .1"St 1I1'l'ralslll oj' thl' 114'CI!dBlll'S 11lll~resl therein n11l."it he slIhmtttf!ct. It should nlso set f'urth In llcmlZl!11 form, tUf,!.f!U1P.r wi th t.he fnlr rnnrket. '.'ulul! thereor, an~' other propert~. owned or hequenthed h)' the df'CI!dcllt III t.llf! Urnl! nl' flentll. The Sctoedulp C IlttRcherl hereto und mlute Ilflrt hprf!of' Sl!ts I"nl'tll It tl'lIf! ltllswer t.o lHLl~h iUlllli r)' eontnlned therein und in the cnse ortransf'ers orpropert)., rHal ur pl~rs(Jnlll, within two ypnrs 01' decmlent's death, in contemplation of' decedent's Ilenth, or Int.ended t.o t.'lkn eff'pet Ln pussesslon or en.Joyment Ilt or af'ter <lentil, suld sclwdllle sets rorth the nllture 1I1l11 vultlf! Ill' sHch proIH:"rty, to whom l.rnflsf'erred, the relationship of' the trunsf'erees to the decerlent, the proportlonnte shllre rp.c:el\,flCI h~' f!llch trnnsf~ree and all other facts or a pertinent nature rC~llrctinA sutll t.rlllls('l!rs. In UI<! CItSH of t.rullsfers intenclf~fl to take effect in possession or enjo~lIlent Ilt or lIfter fJellth, tJwre is ulso llt.tUl'lII!1l t.o the schr.,IIII~ n cOIt). of the deed, trust agreement or other instrument. creattng tile t.rllst. TllC:'rl~ Is Illso set f'ort.h In saId schedule n IJst of n.ll propert.y, renl llnd persnllul, wtt.h its \'nlue, which lul~.s(,s nl IICCf!ctellt's dent.h by virtue of the exercise uy decedent, either imlivlduu]l~', or.fointJ~' with nnoth('l', or nny Jlower of' llppoint- ment vt!stt~d in decedent., either hullvicltlhll)' or Jointly, 1,ythe will, ll{!op". or nt.her lnstrnment. of u.nothcr, with n copy of' the instrument creating stich power :Jttllchecl tn U)l~ scheflllle. That Schedule 0 attRcherl hereto nnd mnde part herC'of sets forth t.hn nllml>S flUfI addresses of' ull persons beneficially interested in this estate at t.he t.ime of' rlec~rl(>nl.' s 11ent.Il, t.he nnturc of their res- pective interests, their relationshilJ, ir uny, to the decedent, tnp;f!thcr with the u~es nl the t.ime ot' decedent's death of all minors, annuitants 8nrl beneficiaries for life ullder flccf!rlent's \\"111. It also contains 8. statement showing which of the benerlciurics nrunoll in t.I11'! df!r.eftent's will, If nny, died prior to decedent, the dates of the1r death, their issue, IUlll t.he rellltlonship uf' such tssue to the bene(,lcin.ry. That. Schedule E attached hereto and mnde n part her~or sets forth ull propert.y, renl uml per- sonal, owned by the decedent .faintly with nnother or others, inclucllnJ; Intlln~Lb)c, stnTlrlin~ in the nunle of the decedent nnd others, plus the date and pIneo of' record or instruments f!f'f'ecting the vestiture of' real estate and the date or acquisition of personalty, plus the nurnc, Ilddress flnfl relntioTlship, If any, o I' co-owners to the deceden t. That Sc/ledule F attached hereto and made a part hereof set.s forth full;)' IlTld il1 dct.nll nIl rlehts and deductions claimed for and on behalf of this decedent's estat.e, inc11l41ln~ fUTlernl expenses ]laid; family exemption, where appllcahle; costs of administrat.ion of' this estute; counsel fees Ilnc1 rurltciary's cormnlssions paid or to be paid; cost expended ror burinl trusts, tomhstones or grnvemarkers, and reli- gious services, in consequence of t.he death of the decedent; debts and claims owing llncl 1ll1Jlllld nt time of death; taxes accrued. chargeable for period prior to decedent's rlcath (except t.hose Illloweft undf!r Section 651 of the Inheritance nnd Estate Tax Act); toget.her with n stntement. or collateral plCllgcd for ohlign- tions, if nny. It is agreed that the riduciary will present proof of' suitt cltdmeft oh] Igut.lons upon re- quest, that if the amount. nct.unlly put.d ln settlement or any ree, commission or deht. is less t1l1ln the estimated nmount claimtng nnd allowed, thnt the same will he report.eel to t.he Ilegtster or Wl1Js, unci tllllt the amount 0(' tax assesseft cun he rcnssessecl in uccorctnncl! th~rl!wj tho That the totnls of UtA IlllproflrLate columns 1n Scheltllh~s "A", "11", "e", "1-:", nnd "F" ns directed theretn, have he en carried f'orwllrd and 1,ropcrly registered ln the Sununflry. Subseribed and sworn to before me this 1I~;t:tt::t----- (E'xecutoT.Administrator V ..R~I?~JL3.. ~~~ , ,k.1 ...........,............,...,............ ...... day o. .......y..~..... ............. .,.,.........~~........~.~.. ,. . Gm a, ,"V:Il:, lHH.1RY PUGlIC Allll IF. OOROOr.II, CUIWlRl ^NO COUNTY MY.. cm",!,l1$5Ia~1 (Xl'lfllS 0:...1 3.1!JRO ...... 19.8.0..... ......'..~...M......._............................,................................_..._._~.. ( Street Numb...) Newville, PA l7~~/ ... ...icitii.;;;;.T~;;;;;:..~;;d.st;;t;;T."'."'....... SOTE: Bet'orl~ st~ning nff'1davlt m/lkf! sure nl1 hllluk SpIlC4'!S ill the n('flflllvlt. Hllll SChelllllf~S tlnncxc(1 urc ftllell in with details or the word "N()llI~", Hllll In CUSf! the Ilsscts tnclucle rure Uflfl unltstcd securlt.les, securities or close or fnmiJy Cnr)IOrllt,lnns or nn Int.erf!sl In nny cO-Jlurtlll~rshil' or huslness, t.hat the rlntn rmd statements required under t.hp pllrll~rHph nh()\'(~ rf~lntLnp' to Schcrllll~ "U" nre nt.tnchclt. Also make certnln that co]unUl #1 In lhe "SullJfIRry" hilS 1I('el1 prf)per1~' com}lletf!ft us ll1Jo\'e-fltrf!ct.l~tI. . . ~ RC'C.J414-731 COMMONWEALTH OF PENIiSYLVANIA IlEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DEC~DENT SCHEDULE "A" REAL PROPERTY . Real property in Pennsylvania, with statement of mortgoge encumbrances upon each porcel at death of dece, dent. Property held by the decedenl as lenont in common with another or other, should be idenlilied as 10 quantum of interest and the estimated vnlue should be that of the decedent's interesl only. (Property held as joinl lenonts with right 01 surviorship or tenoncy by entireties should he reported an Schedule "E. ") Th. riel property located In the Commo"wllolth of Pennsylvania should bo (1) (2) (3\ described by lot and block number, atreet and street number, togethor with Dr,PARTMENT o general descrlpllon of the property, with 0 r~ferllnco to the record of the ASSESSED VALUE VALUATION conveyonc.. by which tht, d\lclldllnt took tltlll; If a farm state number of a. FOR YEAR OF ESTIMA TED CAUTION ere.; olIO statement of mortgage oncumbrances upon 60ch parcol al death DECEDENT'S MARKET VALUE (00 not write of decadent. Taxel, o'senments, accrued Interest on mortgages, etc.,ore DEA TN In this space) to be listed on Schedule "F" and mUlt not b. deducted from thl. schodule. NONE N MLL/ Insert Ihis totol opposite "real properly", Schedule "A" in the X X X X X "As Reported" column on the lost page of this return, ~ REV..4" (8"78) * COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all (angible and intangihle personal property owned individually by the decedent, ill the time or his death. Prol1erty owned by the decedent jllintly wi lit il1wther or others must be listed under Schedule liE". Intangible perHonillluoperty, litled in the n.llI1e of the d.ecedent, but payable at death to another or others, including but nntlimited to p.o.n. U.S. Savings BCll1t.1S .lIId tcntative trust accounts, mllst be listed, despite the facl that they arc nol or the administered estate. Tangible pcrsonal property slwuld be listed first (c.g. jewelry, wearing upparel, household goods. and furnishings, bouks, paintings, aU(lIntnbiles, bUlIts, etc.) Intangible personal property, such as bonds, treasury certificates, cash un hand and in bank, stocks, mortgages, notes, together with accrued intcrest or dividends, salaries or \\'ilgCS, insurance payahle tn the estate or fiduciary in said capacity, partnership interests, interest in uny undistributed estate or or income rrom (Iny properly held in trust under the will or agreement or another, even though lucated outside or the State, at the time uf death, should be lisled in Ihis schedule. Item rmM UNIT ESTIMATED DEPARTMENT No. LiSI aod describe fully VALUE ~IARKET VALUATION VALUE (Do not write in Ihi s space) The Farmers National Bank checking acct. 3,455.89 C D #AR 3345 - 8/12/75 $500.00 500.00 c D #AR 2892 8/2/74 1,500.00 1,500.00 c D #AR 4694 - 5/8/78 1,000.00 1,000.00 C D #AR q248 - 5/23/77 1,000.00 1,000.00 C D #AR 5006 - 5/4/79 1,500.00 1,500.00 c D #AR 4200 - 4/12/77 4,000.00 4,000.00 C D #AR 4225 - 5/3/77 23,000.00 23,000.00 C D #' 565 - 5/8/80 - B,OOO.OO tl,OOO.OO ~~~ aJ).M)-0 r:..-JJl.A 5$"1: 11 Lad~es Diamond Ring 550.00 TOTAL 04,505.89) Inscrlthis total opposite "Personal Property", Schedule uB" in the "As Reported" cnlumn on the last page or this return. xx If!} () 6 o. ~1 .~ .. ~ ~ REV-"'! (8-711I COloNONWEAI.TII 01' PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT j'~ .<..~ No . ~I t";.. . - ';(-", , - SCHEDULE "0" BENEI'ICIARlES - - -- 8ENEFICIARmS AND ADDRESSES RELAT10NSIIIP (State full "ameR nnd addresses of 1111 who (If stepood:1ildren or SURVIVED UATI~ INTEREST OF hllve un intcrest, vested, contingent or olher'" illrsili",lIt~ children IlECmJENT or IlENEI'lCIARY wise. in ctolute) are invohcd. set STATE YES mlnll IN ESTATE forth this rnct.) OR NO George L. & Ruth Heberlil! Nephew Yes One-half R.D.#3 Box 260 A Newville PA 17241 Garv L & Donna Heberlig Grand Nenhew Yes One-half TL n #':l. Bnx 18Q Newville. PA 17241 Fred J. Hoover Husband No - - - Deponent further says that all the above.named beneficiaries are living at this time except below: HAME RESIDENCE DAr;; OF DE~iii 0:11""': - - g~ :tr- Ill- c: 'c ~ e ._ t.) :I .5'C.O - E U 10" ou;' _ ~ u "" - u " ~ u e g, ~ ~ !:! ~ SllM~IAR Y Real Property Personal Property Tmusfcrs (S..:h. "Aft) (Seh. UU") (Seh, He") fd'nss Taxable Estate . .: " (I) (As Reported) $ -0- $44.505.tl9 $ -o- S S S 4 4 . ')05 . 89 (2) (As Uelcrmined) $ S $ $ S $ ~ E- '" ~ Z u " LtJ '" u ;;; ~ ;.. u CI> LtJ U '" U oJ >> - Q -<l Z <Il ...: '" H s:: e<: u.. ,~ :;;: ~ H 0. 0. 0 p:: 0 '" 0 ~ 0.. H ..., u ...: uLtJ Ja '0 .:: 0.. ..., .::: LtJ ':::E- :> so: ;" -<l all <<: 0 E- E-...: 0 oj .. :c ~E- 0 ..-; 0 0 z .:: E- o % Z 0", :I: H u -<l H u.. LtJ OJ '" :;: lC 0 :;: .0 ':: Ii; 0:: ,~ P- H 0: ;:l oS 0 - LtJ 0.. " <t '-' ^ ~ E- :I: w - ~ " '" :z: '" E- E-t c ;, H 'E ...: p:: ~ 0 ~ ;;; " ::- 0 - 's Ja E o:l u c :-;::oa -; " E H ::ott c c oJ U U . RCC-3tl' . CO~I~10NWE,\LTII OF PENNSYLVANIA TRANSFER INIIERIT,\NCE TAX SCIIEIJU\.E "E" JOINTLY OI\NEIJ I'IWPERTY RESIIlENT DECEDENT INSTRUCTIONS: 'I'll I s Sd"'II\lII~ "illS l Illsf:1 use nil prnpt!rl)., rl'hJ :Ul,t IUll'soual, OWIlI'l1 hy thf.o ,ll~el'{h'ut .Io1lltJ y with 1I11t1tllt'r ur tlllll~rs. IlIt!lwlll1~ tlltlUl~ih)l~f', st.llllttlll~ jll till' ntlfll" or !ll/' th~c:t'd'!IlL IIl1lt ol.hol'<;. List. rl>al I'Sllllt' t'irst. ;IS 1~lltll'I'l.l,'s, llr Jolllt lenHnts, J..!;tvlllJ..!; IIrl.!!" lIt!sC':"llll.loll, itS Indlt:1ttl'tl Ilflll~I' Sc:hedule "",", plus till! ,Iulf! 11I111 pinel! uf' r(!(:ord 01' illstrlullOIlt. 1~ITI!etlll~~ \'1!StI tnl"I', but. dn nnl. lnc1t11~l! c!llltrct.les or nllt nt' statl' I".al t~st.lllt! VlIltu' In cSllll.e \'ulUlll.lull ellIIlJnIl. Pl!rsnnul pflll"'rLy -; hll \II II hi! lhiLml us In Sclu'llul\.' "B", plus ltlll.t! Ill' nelllllst tlon, 111\11 1Ile 1l1t",1~. atlllrc'ss allll r,'latlulIshll' (I r IIIlY) ol' en,owners to th(' deCf!I'l!Ill.. 1:1111. I Vulun 1l1;"^I\TME~T V,u.UATIOS CAUTION-Do not Write III This ("' 'le('. l)('scrlptlnn nl' Prnl'~rty, III\tf~ of' Acquisition, Nllmc. Alhlre~~ IUld l\C!lnt.1nnshJp of Co-Ol'lllerS, 1lI\11 Plnec 01' I\t!corll uf lustfllment.. where i\enl Est.nt.c. 'J(, '7:7&->: ?/' Y;<>~,.x "''',,''Y <i'/, , ,'''' ''',>^Y///~'x/I'Y;<^'X/'-:'6 ^ >l.x> 9T xY/'/~/'xY/ ;.,>:::~ ;;'y//5Y~:/.,>')( llii9^)'~'" "', ,N 600:/ x:; X0:/';: :& //, ,)),' Y:<-'--,::?\)' /' >';~;< i ' 7/.>>Y /X<;)'x->:/ Y'/Xx"';'<;: JI(~rCI.'lltllg:f! Shari! EStllt.l' VIlJ\llltlllTl Vn hI(! of .....lItl re l'ropf"!rt.)' .nlue of Oecmltmt..' s lntc1"cst ~ (',0,">( x AA,~ Q} :? NONE Insert.. this toUd opposlt.e ".Jotnt.l)" ""'Iled. PrOpl!flJ'", Schedule liE" in the "/\S IlI!Jlort.cd" cui linn on the lllst p/lgH of this return. N~ ~ Counly, Humber ond Home CUMBERLAND 21-80-473 1 Q80 R€V..4lI1o U"18) ~.. ,,".' File Humber Dole of Death .Tllly 'i, HOO~F.R . (LAST NAME) SUMMARY BERTHA (FIRST NAME) M (INITIAL.) \ COMMONWEAl. TH OF PENNSYl.V"NIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Eslale Home REPORT OF IHHERIT AHCE T AX APPRAISER I, Ihe undersigned duly appointed Inherilance Tax Approiser in and for Ihe Caunly of CU~1BERLAND Pennsylvania, do respeelfully reporlIhalI hove appraised Ihe real and personal properly 05 reported in Ihe foregoing return 01 the values sel forth opposile each ilem in the 1051 column 10 the righl in Schedules "A", "B", "C", and "E", Doled: October 2. 1980 >>,/",#/0 I -fi/~J,"'/) INHERITANCE. TAX APPRAISER REPORT OF THE REGISTER OF WILLS I, the undersigned duly elecled Regisler of Wills in and for CUMBERLAND County, Pennsylvania, do respecl' fully reporl thaI I hove allowed deduction. in the amounts claimed by deponent, except os to Ihose items where 0 greater or lesser amount is sel forth in the losl column to Ihe righl in Schedule "F", which greoler or lesser amounl represents the sum allowed os 0 deduction. Doled: INVENTORV Real Property (Schedule Al PersonDI PropertY {Schedule B1 Joint.Held PropertY (Schedule El Transfers (Schedule C) TOTAl. GROSS ASSETS Less Debts and Oeductiom (SCHEDUl.E FI Cl.EAR VALUE OF ESTATE Valuation oi life estatas or ~ annuities............... ......- $ ESTATE TAl< ASSESSMENTS - $ FOR USE OF REGISTER ONL.Y Tax on $ Tax on $ Tax on S Tax on $ Tax on $ Exemptions Total Estate TOTAl. TAX Less tox previously paid BAl.ANCE Less 5% of tax If paid within 3 months ofter dooth BAl.ANCE OF INHERITANCE TAX DUE Add Intcuest at rate of 6% from I. AMOUNT OF ESTATE TAX ASSESSED Estato tOlC pold BAl.ANCE DUE Add Interest ot rete of 6% from I. R~G15TER OF WIl,.L.S V Al.UE AS APPRAISED S -0- 44 ADJUSTMENTS ODE (HARRISBURG USE ONl. VI 011+ 111+ J-/ 5 O~ tJ 6. 'l 211+ 311+ REMAINDER APPRAISEMENT CODE -0- lj 0 51;';0 ",,' 40- PRINCIPL.E FACTOR VAL.UE ~ t= 1= t= ~ 2% $ 6% $ 15% 5 5 5 S 5 t= 5 S COMPUTATION OF TAX (_) As evidenced by Charitable ElCemptlon Certificates Issued by the Secretary of R"venue. $ $ 1= S I- S 5 I S $ 5 TOTAl. TAX BAl.ANCE PAID Supplemenlol Cede.: (FOR USE IH HARRISBURG OHL Y) 48_Adjuslment 49+Adjustmenl 56_Annuity FOR USE OF REGISTER OHLY 93C_Charity 94_Remoinder Residue 96_Success i ve Life Eslate 6O_Life Eslole 92+Remainder Appraisal 93_Remainder Deduction ADJUSTMENTS HOTE: Where subsequent odjuslmenls ore mode to the above computation 01 tax by lho Register of Wills, for pr.per rea.on, same should be noted below, with short explanation. 92+ 93- '''EY''l. '0+ IHO) '*' Commonwealth of Plnn.ylvanlo Departmlnt of Rnlnu. BUREAU OF FIELD OPERo\TlOHS P.O. Boo 2970 Horrl.burg, PA. 1710S NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEASE REFER TO Investigation Division George L. Heberlig R. D. 3 Newville, PA 1.7241 Gary L. Heber1ig R. D. :; Newville, PA 1.7241 RE: Estate of County of File No. 'RI-,.Hu~ M_ 'R'nnVA'l" CumberlAnd 21-80-0473 Dear Mr. Heberllgl You are hereby notified that the nl'i g;n'll appraisement in the estate oellrt}>a)ll 'lfnnVAl' has been filed in the office of the Regisler of Wills of c-bllrJ a"~ County an October:1, 19 80. Said appraisement reflects the following valuations: Real Estate Personal Property Jo in II yawned Transfers Totol N'nnA 45.060.67 None 'tJOPie S'+.5,060.6? As to such tax that is paid within three months from dote of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice os provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S. 2485-1001, P.L. 373. Date October 2. 1980 f/leYl:,,) If(h.JI 11 It J) Signed Title Chief Appraiser NOTE: This is not 0 bill. R(:V~4S7 (l.BO) . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT INHERITANCE TAX APPRAISEMENT '* Estate of /*~/;;R At Mt.'i/C-!": File No. .2/ - J'cJ'~ c,f/7J County dV/l-I/.n"'//9'-./ Date of Death 7- S-J'tJ In tho event that any utur. interest In thlseltete Is tronsforred In pol$Ossion or enjoyment to coUnteral heirs uf the decedent after the expiration of any estate for life or for years, the Commonwealth har.by exprosslv reserves the rleht to upprnlse and auo:s trDnsf.r Inherltanct taxos at tho lawful cotlat8f81 rat. on any such future Interest. PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S APPRAISED VALUE 1, TOTAL REAL PROPERTY - SCHEDULE "A" . . 2. TOTAL PERSONAL PROPERTY - SCHEDULE "B" 3. TOTAL TRANSFERS - SCHEDULE "C" , . . , 4, TOTALJOINTL Y OWNED PROPERTY - SCHEDULE "E" .l/s, ()t60. 67 TOTAL REPORTED PROPERTY ~ S; ()(f,(). ~ 7 PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH TOTAL UNREPORTED PROPERTY TOTAL GROSS ASSETS --r' ~ CJ60.t: 7 LIFE ESTATE OR ANNUITY CALCULATION I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day with the Register of Wills. '#J?r.'/J },1?f(,Aill.j) APPRAISER ~\ ~ ~ ~~ ~ ~ ~ !:= ~ :>< ~ '\) Ul \ ::l ...:I ~ < - 1 U :z: - ~ ~ l>. 0 .... l>. - ~ 0- "- 0 ~ ~ ~ c5 l>. ... 0 Ul 0 :z: Ul Ul >< ... c5 c5 - ~ :z: S ~ .... ~ :z: :z: ...:I c5 i c5 IX: 5 ~ ~ ...:I Z Z 0 U ~ ~ - 5l Ul 5l 0 0 z ~ - ~ u 0 "" -l , OFFICE OF THE REGISTER OF WILLS d/-g'O-/73 STATEMENT OF DEBTS AND DEDUCTIONS REV-4&!5 (8-1151 OF Cumberland COUNTY AND AGENT OF THE COMMONWEAL TH ESTA TE OF LATE OF Upper Frankford Township f1J DATE OF DEATH Julv s. 1980 DATE OF FILING APPRAISEMENT OATE NO. OF VOUCHER NAME OF PAYEE REMARKS AMOUHT Carlisle Has ital T V Char e 38 00 10 00 7-15-80 -22-80 Reg. of Wills Letters se Co. Ambulance service ournal Advertisin tz J lers Rin a raisal 21 20 22 00 Carlisle Radiolo X-ra services 104 00 e 2 184 0 llS Filin Inv. & A 6 00 8-11-tlO M. G. M. Medication 27 93 8-11 80 ni Medical services 4 Presb terian Home Inc. i r e 40 00 Filin D & D 3 00 Filin Account Recordin release Notar fee 24 00 Executors' fee 2 225 29 ttorne s fee 2 22 Room board & n servo TOTAL: Re . of Wills in G Ge . Heberli -erI COMMONWEAL TH OP PENNSYLVAHIA } SSI COUNTY OF Cumberland lyJe. George L. Heberlip; & Gary L. Heberlig HEREBY CERTIFY, THAT TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF1!~ M. ~~e ' DECEASED, AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES. ~~ - ,,/ . (L.S.) SWORIi.lt-ND UB CRIBED BEFORE ME THIS ~s r: DAY O~ ;)' ~ ~ 19 eo ~ - ROGER ,Ifi...:i::. N~::I!N r::!UlC CARLISLE onn01rr;li, cu',;ur::! ,",il!J COUllTY MY COMMJ~SJO;J rXl'lUl" 0 I J . .) u . l'j.~fl INFORMATION To Insure proper credit to your account. tho nome of the estate and file numbor 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. ~ 2485.708). To the extent that inheritance tax is paid within three (3) months after the death of the decedent. 8 discount of five (5) percent is allowed (72 P,S. ~ 2485.716). Inheritance Tax, other than tax on 8 future interest, is due at the date of the decedent's death and becomes dalinQuent 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. 9 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 '0 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 ,0011 8 17 days ,00284 27 days ,00454 8 days .00135 1 8 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 (72 P.S. ~ 2485.1001). Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: Cou nty ~'''''''-rl.1''!ld - .- 1"~~1,~!;r;~'~:.:j,::'h COMMONWEALTH OF PENNSYLVANIA .' NO ' DSSS8.'" ,,' , . ;,. DEPARTMENT DF REVENUE . .:~~,~)i,~;:.~:,..';oj:~~.ciAi. RECEIPT .' PENNSYLVANIA INHERITANCE AND ESTATE TAX \t ; RECEIVED 'I = r'm; ~ U ________________~ORrY_oMB :rrvin. xrwin. :Ervin. Attya. BUJllDUD TBIM'Y-I:EGlft' . 82 1 O----------cMlllts representing Pennsylvania Inherllonco or Estate lax due (rom lho following "slole: '~re5S .u s. R.......~ street 2Clc: Tal( on ~ s ~.,,'4.1.. Pa. 170n 6% TOl( on ~ s File No, 21_80-47J Dole of Death 7-5-1980 15'1.To,on ~ s s I Nome 01 Decedent UII!rBA HOOVI:R '" To, on S Estate Tax, Act of May 7, 1927 s Dote of Payment ~M~ J. 1980 -'AJD :EN FULL- TOTAL TAX CREDIl less five percentum of tax if paid within three months after dote 01 deolh Plus interesl 01 the rote of _'iI>lrom 10 s 4.356.65 "emarks: s 217.83 s 'iY[M~[P[LO@&'iY~ SEAL TOTAL AMOUNT PAID s 4.138.82 NOTE: This Triplicate Receipt to be retained for audit purpol8s. Received by NOTE: In accepting Ihe Ironll.r Inh.rltonc. 10l on lulur. .slol.s, plior 10 Ih. d.oth olth" Iile I.nanl or I.nanl for y.ars, os ....id.nc.d by Ihis r".ipl, it is understood thai lh. Commonwealth sholl nol b. pr.c1ud.d or prevented from h.noh.r ou.uing oddllionollnherilonc. talC 01 Ih. d.olh of 'he 111, t.nonl or I.nanl for years wh.,n....., II opp.ors thol such additional 'a~ may be l.golly due and c:oU.ctible for any r.oson whatso.ver. II , -----------------------------------.:....--------- . I -- '. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT '* COUNTY FilE NO: 'P I - r (') (J ".,;. TO: ~"r'll). '.:./'\1D~U-.~1 \ ChJ, t :Y)W\r::J-~j'~W\f / t:::i C' \'J ,~ . m',^" 0 1;J 1Ol-:V4 ',,~~~/ 'j L-v~ ~r;<' ~ {<J"U,t.,. -~ "''\)v~r- Lj...y 1-~~^"{^,n,/ ,:1t, ~QkJ9 (7(, 1'7 () I .~ Appraised Value or Estate: - --- Real Estate $ DATE (0 .d-:J) '9 Co ESTATE&Jjl.~ ~M \1~~r.' 01/ FILENO, ~ I - /r() 1/-73 COUNTY (,\ ~ DATEOFDEATHtt~" \ If), vrJ O"'^' -/ 'te~ Personal Property + Jointly Held PropenylTransfers + $ Total Gross Estate Total Approved Deductions Clear Value of Estate $ less: Approved Charitable Exemptions Clear Value of Estate Subject to Tax s Amount Taxeble @ 6% Rate s tax due $ Amount Taxable @ 15% Rate tax due TOTAL PENNSYLVANIA INHERITANCE TAX DUE $ tf 35 &-., (:> 5> * * * * * * A five percent discount totaling $ will be granted if the Inheritance Tax is paid by Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT }O-'?:, n $ 1./-13 r 0ct sA ,1'/,.85 - $ = $'f3.i?t..(":5 + = + = Interest accrues at the rete 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 -/ ) Assessed by: ;.: "// / .' I /{'I See Information on Reverse Side Ag.nt for h.Comrnon~lth. . . l \ (/," ) ,Tj{'UJ'U ili.til::.llH C. INFORMATION To insure proper credil to your account, the name of tho cstate and file number should bo clearly print- ed on the check or money order. This assossmont Is made in accordance with Section 708 of tho Inheritance and Estate rl:U( Act of 1961 (72 P.S. ~ 2485.706). To the extent that Inheritance lax is paid within three (3) months after tho death of the decedent. a discount of five (51 percent is a/lowad {72 P.S. ~ 2485.7161. Inheritance Tax, other than lax on a future interest. is duo at the date of the decedent's death and becomes delinquent at tha e,piration of nina (91 months after tha dacedant's daath (72 P.S. ~ 2485.711). Inharitanca Tax on a future interest is payable within three (31 months after the transfer takes 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: ---------..--------------------- --- ---- --------- - - --- - --- -------- -- -- -- - ---- 1 monlh ,005 4 months ,020 7 months .035 '0 months ,050 2 months ,010 5 months .025 8 months .040 , , 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 15 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 01 this Notice as provided by Section 1001 of the Inheritance and Estate ra, Act of 1961 172 P.S. !i 2485.10011. Make check or money order payable to: "Register of Wills, Agent" Mail 10 lhe address listed below: ._-___ __ __ _a __ _a_ :~. i~~VI,~~~~~\",:,\),}" '.< . COMMONWEALTH OF PENNSYLVANIA '.' ", I 4.:a:Kbo0291'~'i ........ . ." ' ' DEPARTMENT OF REVENUE . , " ;~~J:i~:':';;; '\OFFICIAL RECEIPT · PENNSYLVANIA INHERITANCE AND ESTATE TAX = ( ~ = ., ,~ , TAX AT 6% TAX AT 15% \ II ' ~~gt\VED IJ:Vi.n, Il'Win, Irwin, Attytl. ADDRESS 44 8. Hanover street TAXAT_% ESTATE TAX c:ar1i..~, Pa. 17013 TOTAL TAX CREDIT 1.170.00 TOTAL AMOUNT PAID 1~170.00 '--eSTATEINFCiRMATIoN::iUiy---s--ig-ao-- DATE OF DEATH · ~OUNTY 21-80-413 IIONllbel' 17, 1980 BBRTBA M. HOOVER . C:1II1be:dand m m LESS DISCOUNT PLUS % INTEREST (FROM TO_I FILE NUMBER DATEOFPAYMENT NAME OF DECEDENT POSTMARK ~A TE REMARKS: PAID 011I ACCOmrr- SEAL RECEIVED BY I REGISTER OF WILLS " * p~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS Poa' Office Box 2970 Horrlabu.g, Ponnayl..nl. 17105 RIV. .. (1-77) November 7, 1980 IN YOUR REPLY PLEASE REI"ER TO Department of Revenue Board of Appeals P. O. Box 1874 Harrisburg, Pa. 17105 ,Oj~1d":::[: tl + I Cevv..~ Re: Estate of Bertha M. Hoover File No. 21-80-0473 County of Cumberland Date of Death: 7/5/80 Gentlemen: Pursuant to Section 1001(1) of ehe Inheritance and Estate T~x Ace of 1961 (72 P. S. g 2485-1001), a PROTEST is filed on behalf of the Commonwealth of Pennsylvania against the action of the Register of Wills of Cumberland County allowing a claim of $7,800.00 by the decedent's nephew and his wife, George and Ruth Heberlig. Petitioner contends the claim of the decedent's nephew for what appears to be personal services rendered the decedent are not proper deductions for inheritance tax purposes. The record contains no evidence of an express agreement or contract evidencing the obligation of the decedent to pay her nephew for her services. Furthermore, the decedent, in Section 3-D of her Last Will and Testament gives one-half of the residue of her estate to George and Ruth Heberlig on the condition that her nephew would "take care of" her, if necessary. It is the Petitioner's position that where a close family relationship exists, there is a presumption that the services are rendered gratuitously and the law will not imp~y a promise on the part of a decedent to pay for such services. Therefore. Petitioner contends that, in the absence of a written contract between the decedent and her nephew and on the basis of the interpretation of the decedent's will, the services performed for the d~cedent were ~endered gratuitously and her nephew and his wife are root cr-titled to ~ deduction for inheritsnce tax purposes. M , I ::we.LVIr-J <. 1.~l.)10 ~ -Lt~L.J I ~ , , 4-4 So 1-\ A NCUi.:.1L OH.L1s LlE-- I fA. TA~ A-o \-0 s+ 170/1> )..41-)-1')'3