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No, 21-80 476
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
in the Estate of
Charles B. Fishel
, deceased.
MARY C. LEWIS
To RieAatQII~JAmQecS0fl, Register of Wills for the County of Cumberland,
in the Commonwealth of Pennsylvania.
IS
Petitioner(s) Q~e the executOr named in the Last Will and
Testament of Charles B. Fishel dated Dec. 9. 1974 .
Decedent was a citizen of the United States and a resident of
'tew~A+p
Borough, Cumberland County, Commonwealth
Lemoyne
of Pennsylvania.
Decedent died on
Tuesdav
the -1,7th
day of
June
A. D. 19 80 , in the County of
Cumberland
, State of
Pennsylvania at the age of 73 years.
J1a.; ~ 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
and of real estate to the value of
as near as can be ascertained; said real
estate situated as follows
app~
Therefore, your petitioner(s) respectfully applies for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated July U, 1980 ,@TON B~
Name and address BYu) . ' c~
of Petitioner(s) /. I Vice President
222 Market Street
Harrisburg, PA 17108
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
Raymond T. Cameron, Vice President of Hamilton Bank
named in above application, being duly
say(s) that the statements set forth
<:W01"n according to law
in this petition are true to the
~tJn,..n
knowledge and belief.
and subscribed before
u
<::/-,.,-<J2-........v It;-~ ~
best of his
me July 1/ 19 80
v7J1 E. '. d
~, Register
MARY C. LEWIS
V70
Filed:
. .::.> /-,f'tJ ~ f-7"
15, 1980
Attorney:
Heath Allen ~
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LAST WILL AND TESTAMENT OF
CHARLES B. FISHEL
I, CHARLES B. FISHEL, of 900 Indiana Avenue, Lemoyne, Cumberland
County, Pennsylvania, do hereby make this my Last Will and Testament,
revoking any former Wills and Codicils made by me.
FIRST: I give my tangible personal property, and any insur-
ances thereon, to my wife, Catharine S. Fishel, or, if she does
not survive me, to my children who survive me, to be divided as they
may agree.
SECOND: I give the rest and residue of my estate to my wife,
Catharine S. Fishel, or, if she does not survive me, to my issue,
per stirpes, or, if no issue survives, to my wife's brother, Charles C.
Schlitzer, or, if he does not survive me, to the following religious
and charitable entities, without restriction as to use:
(a) One-third (1/3) to the First Church of God,
Harrisburg, pennsylvania;
(b) One-third (1/3) to Trinity Lutheran Church,
Camp Hill, Pennsylvania;
(c) One-third (1/3) to Harrisburg Hospital,
Harrisburg, Pennsylvania.
THIRD: I appoint my wife, Catharine S. Fishel, as my Executrix.
If she is unable or unwilling to serve, I appoint National Central Bank,
222 Market Street, Harrisburg, Dauphin County, Pennsylvania, as my
Executor. I direct that my Executrix or my Executor serve without
bond in any jurisdiction in which called upon to act.
FOURTH: I give to any Executor, Executrix or Executors and to
any Trustee or Trustees, named in this Will, or any Codicil hereto,
~~~
hereinafter referred to in the singular neuter gender, the following
powers during the administration and until the completion of the dis-
tribution of my estate, and until the termination of all trusts created
hereunder and until the completion of the distribution of the assets of
such trusts, in addition to, and not in limitation of, any authority
given it by law or by other provisions hereof:
(a) To retain any property of any kind of which I may
die possessed, and to invest and reinvest any such property;
(b) To invest and reinvest in such stocks, bonds or other
property, either real or personal, including any common or diversified
trust funds maintained by corporate fiduciaries, as it, in its sole
discretion may deem wise, without being limited to what are known as
"legal investments" and without responsibility for diversification;
and to deposit and maintain, in its sole discretion, funds in such
amounts as it deems proper in banks of its choice, including the keeping
of reasonable amounts of cash in banks uninvested;
(c) To exercise any options to subscribe for stocks, bonds
or other investments; to vote, in person or by proxy, securities
held by it and in such connection to delegate its discretionary powers;
to join in any plan of lease, mortgage, merger, consolidation, exchange,
reorganization, foreclosure or voting trust and deposit securities
thereunder of any corporation in which my estate and trusts may hold
stocks, bonds or other securities; and generally to exercise all the
rights of security holders of any corporation;
(d) To sell, transfer, convey, mortgage, pledge, grant
options for sales or exchange~, lease for any period of time or ex-
change any property, real or personal, which at any time may form part
of my estate, for the payment of debts or taxes, or for any purpose of
administration or distribution, at either public or private sale, for
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such prices, either in cash or for credit, and upon such terms as it,
in its sole discretion, may deem wise, and to execute and deliver
deeds of conveyance or transfer thereof, without any liability on the
part of the purchaser or purchasers, or anyone else dealing with it
with respect to my said property, to see to the proper application of
the purchase money or proceeds;
(e) To renew notes or debts of mine, and to borrow sums
of money from any person, including any fiduciary, giving such security
therefor, including a pledge or mortgage, as it, in its sole discretion,
may deem to be for the best interests of my said estate and trusts;
(f) To make settlements and to compromise claims, by or
against my estate or trusts, including without limitation, any questions
relating to taxes or to any policy of life insurance, on such terms
as it, in its sole discretion, may deem wise without the necessity
of obtaining any court approval thereof;
(g) To make distribution hereunder either in cash or in kind,
or partly in each, as it, in its sole discretion, deems wise;
(h) In its discretion, to amortize from income premiums paid
for investments which are callable. or have a fixed maturity.
FIFTH: If any beneficiary under Item SECOND is under thirty-five
(35) years of age, I direct that his interest be held in trust by
National Central Bank, 222 Market Street, Harrisburg, Dauphin County,
pennsylvania, hereinafter called Trustee, until such beneficiary
reaches thirty-five (35) years of age. My Trustee shall apply such
amounts of income and principal as it, in its sole discretion, deems
proper for the support, education and welfare of such beneficiary,
and may accumulate any unexpended balance of income to the extent
permitted by law. Such amounts may be applied directly or may be paid
to the beneficiary or to the person with whom such beneficiary resides
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or who has the care and control of such beneficiary, without the interven-
tion of a guardian. My Trustee shall not be obliged to supervise
or inquire into the application of such amounts by such person, and
the receipt of such person shall be a complete release of my Trustee.
Should the share of a beneficiary, in the sole opinion of my Trustee,
be or become too small to warrant continuing such fund in trust, or
should its administration be or become impractical for any other reason,
my Trustee, in its sole discretion, may pay such share, absolutely,
to the beneficiary, to the parent or other person maintaining said
beneficiary, or may deposit such share in the beneficiary's name in
a savings account in a savings institution of its choosing, payable
to the beneficiary at majority.
Should a beneficiary die prior to reaching the age of thirty-five
(35) years leaving issue, his interest shall be allocated among said
issue by my Trustee and held in trust for said issue, subject to the
same trust provisions of this Will, but subject to the additional
qualification that final distribution be made to each said issue upon
his reaching the age of twenty-one (21) years, or to his estate in
the event of his death.
Should a beneficiary die after reaching the age of twenty-one
(21) years, but prior to reaching the age of thirty-five (35) years
leaving no issue, his interest shall be distributed as he may specifically
direct in a valid Last will and Testament. Unless such specific direction
is made, the interest of a beneficiary who dies at any age prior to
reaching the age of thirty-five (35) years leaving no issue shall
be divided among his brothers and sisters and the issue of deceased
brothers and sisters, per stirpes, or, if none exists, among my issue,
per stirpes, or, if none exists, among the persons and in the proportions
set forth in Item SECOND, provided that, any portion of such interest
r-U~ .~.(~
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.
OATH OF SUBSCRIBING WITNESS
COMMONWJ<:AL'l'H OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND \
. 11th Jul 80
ThIs....................................... .,.......... "...... ............. day of ,..........., .....' "y.... ...................... ............... A.D.. 19.........
before me ~imllll, 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 ..............
................. ...H~.ljl,~J::I.. .l,..: ...~)"J. ~!:l. ..?!:l.9...;I;:J ~R-,1;\Q];,. .N,... .All. ~ll.....,.............,.. ................ .........................,..........
the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and
Testament of .. .9.hJ'1.,+.J. ~':?..~..... f.il< b.e.J....,...........................,............"..,......... Dated . .P'~.~,~ffil;\ ~];.. .9.... .J.9. 7.?t..
late of ..........1!lffi9.Y.!:l.li\............................ ............ ........................,..........,..... Cumberland County Pa.. deceased
who being duly ......~.wR.+.n.......................... according to law. depose and say, that ...the;y...wJU::e................
present. and saw and heard the testa.t;:.9.r.........................., ........C,haX'.l.e.s...>>.....J:.iaheL............................
sign. seal. publish. pronounce and declare the said instrument of writing as and for h..iS........... Testament
and Last Will. and at the time of so doing ...................h~..........................was of sound and disposing mind
memory and understanding. to the best of .......the.i1:............................knowledge. observation and belief.
..~~~n:J::1.................................. and subscribed before
C"~A!II!...11U........ClJ..R:t!C.1L...........
...~...L....A/R.1. 1m "......................
:ill~~fi:.I;;~~.........................
Mary C. Lewis
..................................................................................
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND \
..~~~~!.1:g..1'.:...f.~W!~!.~gJ::1.1..::n~!f...?:;'.!l!!,;.,9.!'l!:l.!;..!?J..)j,(\1\I,:l.J);9,1;\ ..>>.,mk...........,..........................being duly
.....................~.~!?~n................ says that as nearly as can be ascertained the said decedent ..........................
....................~h~.~;I;!:!.~...~.:...y..~~]:).~;I;.. ..,....................,.................. ..... .....,....,...,....,.,..."......,........,.............died on
............~.~~~.~~?'.....:.............. the .~~.~.~......................day of ......!.~,~!:...................................... A.D.. 19.~.9...
at or about .......................................... o'clock, ....M.
......!?~g!i.r:!..................................and subscribed this
HAMILTON BANK
/0 Lz:72
/ .-,,/' . /,
j- .
I!y.J:")7!~,';!-f.I;;.. ':/"'''' .a."'r.zaR.~~..
J;? 'Vice President
...........................~~~l1............ day of ....J.1,lJ.y...........
19. ~.9..... before
~~.$1~......................
Mary C. ewis
t:"'t....r;.
.~, . .\;...
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA}
COUNTY OF CUMBERLAND SS:
Before me, the Register for the Probate of Wills and b'Tanting of Letters of Administration in and for
the County of Cumberland, personally came ...~.<;l:Y.!'!l.<?~~...':I:.,...~i!m~;.9.n.I.v.~!<.~..r..r.~~.t.g~.n!;...9.L~e!!\g ton
Bank
who, being duly .......:iw.Ql:n........., do ~II...... depose and say that as...Exe.c.u.t.or..........................................
of the last Will and Testament of ........Q):)..~r.l.~!!..~:...f.~~h~L.......................................................deceased
H~.g)::!?n..Xl.e~fwill well and truly administer the goods and chattels, rights and credits of said deceased
according to law. And also will diligently comply with the provisions of the law relating to Transfer
Inheritances. .......~~9.F.r........... and subscribed
before me.
......:!.~}..Y............~.~......................... A. D., 19..~~......
~;J~...mm......
Mary C. Lewis
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DECREE
Be it remembered that on the .........~?~~...... day of ...............~.~r........................., A. D., 19 .~~..., there
was probated and recorded the last Will and Testament of ........~~~~.~.!~...~.:...~~.~.~~.~............................,
lateof...............~~~C?,~.~......................,....................., Cumberland County, Pennsylvania, Deceased. Letters
Testamentary Hamilton Bank
...................................................,... were granted to .................."........".,...,.,..,...........,...............,................. ......
Witness my hand and official seal the day and year aforesaid.
(/}Y;' (f ~~
......../Lf~~.........,.. . AL...............
}:' .J ~. :. .' Register.
.
RCC.721>-GlIl
CO~~~~!Ji~L TH OF PENNSYLVANIA I
ARTMENT OF REVENUE
BUR~~U OF COUNTY COL_I_ECTION~I
APPLlCA nON FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
*'
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENHSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby mode for coosent to the transfer of the following securities of 0 Pennsylvania
Corporotion.or 0 Nationol Bonking Associolion locoted in Pennsylvonia:
(0) ~.389.hI'(b) Unit.eiTel.phone .Ca. .of Pennay1van1a.. fc)' 4U CUIII.Plei. ,"A'"
(NOTE:'.-" hi'describing securities enter in (0), 'ab Ole, either the number of shores of stock or the face amaunt of
registered bonds, in (b), the nome of the issuing company ond in (c) the closs of stock or the stoted interest rote
and maturity date of registered bonds.)
.....J.,. .
ISSUEO:ON' varloua
DATE ~u17 21, 10&0
'f,,::", (Dot.)
os of, the doh! of deoth of the decedent,
:);~:;~~~~:;;.::..' ,~. ":" .
h.,.', ',' f - ,900 Indi-n... Ave.
w 0 :-VPS: ,ote 0 .
"~:-',: '.'~ . . (Street and Number)
,ond hoving 0 TOTAl.: MARKET VALUE OF S
Chad.. B. Fish.l
50,004.00
" on'
June 17, 1980
(Name of Decedent)
(Dote of death)
LeIIloJll. . . ... _. .CUmb.danei
, PA
(Post OHice)
(County)
(Slota)
.:'.'.'"
Char1e. B. nshel
The s~turities ore registered os follows:
1.:1",... .
(Namo or nomos In which certificates oro registered)
HAm1ltonBaDk;._..... 222.Harket.Straet, Bard.burl, P~ 17108,
(Hame) (Address)
NAME OF APPLICANT Bam11ton Bank, Executor
222 Market Stre.t
COUNtV'FILE NUMBERahfo-lf)b ADDRESS OF APPLICANT Hau1ab. PA 17108
.,,' :
.... "
BUREAU FILE HUMBER SIGNATURE OF APPLICANT By
NOTICE: IF'YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLIC
,CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR CO
'.' ',.~..;;.;~ ;,'; ': "
A!JlftrMoIll...Af"lt)
EXECUTOR )
""' ""
"..~'"~ - '
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
:. : )' ~
,...." DATE
?)hereby consent ta the transfer of the obove securities now registered in the nome of t
<.' ,
Deced!!nt,and waive the filing of 0 certilicote certifying to the payment of the transfer inheritonce tox to which.
the property of said Decedent is mode subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
os omended and the Act al June 15, 1961, P.L. 373, as amended. This is olso in occordonce with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Transfer the herein described property aperotes only in reference to the estate of the
above-nomed Decedent.
Signed, 11:''''''" ,I R...,..
, 1 f 'J
By V1' 7t ~ b ~~
;J Signa ej &7 ~ "f
\, ' J'/ fdt.r~
-- -fffj;f4.lt.,,-- - ~?' ~---
jre) (County)
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HAMILTON BANI{
..,,-__" _"-. ~;c)""1\
r'" r. ,..-.--r-JI
ft,", '. . II',),
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NATIONAL CENTRAL BANK
POll Office Box 1071
Harri.burg. P,nnsy'.anla 17108
17171 23B .1681 '
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Register of Wills
Cumberland County Court House
Carlisle, Pennsylvania 17013
Re: Estate Charles B. Fishel
Gentlemen:
The above named decedent died June 17, 1980. Hamilton
Bank is acting as Executor of his Estate.
Enclosed herewith is an Application for and Consent to
Transfer the securities as listed thereon. The Estate is
not yet in a position to file the Pennsylvania Inheritance
Tax Return. The proper forms will be filed in due
course and whatever Pennsylvania Inheritance Tax and/or
Estate Tax is ultimately found to be due, will be paid.
If requested by the Department of Revenue, we will file
a bond in a form satisfactory to the Departm~nt of Revenue.
July 21, 1980
RTC:bcm
Ene.
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CDMLIOIlWF.,e.L TH OF PEIlIlSYLVAIlIA
DEPARTMEIlT OF REVENUE
BUREAU OF COUNTY COLI.ECTIOIlS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
'*
DATE
.July 21, 1980
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Applicotion is hereby mode for consent to the tronsfer of the following securities of 0 Pennsylvonia
Corpo~otio,n,or 0 Notional Bonking Associotian locoted in Pennsylvonia:
() " ,,' First ~ge. 9 3/4"1.
o 1 .ono (b) PIJlft,ylvania .Eawn & Light-Com an,. "',' J~)~u -1 -1 .2005 ' ,
(NofE:" In describing securities enter in (0), ab Ole, either the num~er of shores of stoct or t e tce omount of
registered bonds, in (b), the nome of the issuing compony and in (c) the closs of stock or the stated interest rote
end mot~ritydate of registered bonds.)
.~r.':" ~. -.. .
ISSUED:'O\-.l; Dec. 1975
I,"
, ond having 0 TOTAL MARK'ET V HUE OF S
,;~:,\,~:"._," . (Ootl=)
os of thf(dciie,oldeath of the decedent, Charles B. Fishel
85S.00
~ ',.0"
June 17. 1980
(Data of doath)
(Name of Decodent)
: ,!; ~ ';"
who wos tote of
Lemoyne. .... .Cumberland
PA
900 Indiana Ave.
(County)
(Stoto)
\;-~;:'~..\ "
(Stroot and Humber)
(P05-' Office)
'!.:~ " .
Charles B. Fishel
The'~~c;'rities ore registered os follows:
(Nome or nomes In which certificates ore rogistered)
. .~ . :1
Hamilton .B~. .. . . . . . 222 .Market Street. Harriaburg, '2A 17108
(Address)
NAME OF ApPLICANT _ Hamilton Bank, Executor
222 Market Street
'.r/,"
~),
EXECUTOR )
(Ilomo)
COUtoITYFILE NUMBER?I-g6 J.ff] 10 ADDRESS OF APPLICANT
BUREAU FILE NUMBER SIGNATURE OF APPLlCANTB la
HOTICE: IF YOU FAIL TO PROPERLY FILL 11'1 AHY PORTlOH OF THIS APPLICA
:~<~':I;.":." CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMP
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE
't hereby consent to the transfer of the obove securities now registered in the nome of t
Dec~~eniand waive the filing of 0 certificote certifying to the payment of the transfer inheritance tax to which
the pr~perty of said Decedent is mode subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
os omended ond the Act of June 15, 1961, P.L. 373, os amended. This is also in occordonce with the provisions
of the Act of April 9, 1929, P.L. 343.
1
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..', This Consent to Tronsfer the herein described property operates only in reference to the estote of the
obove.nomed Decedent.
Signed, f,'" . S.".". "IR'~
By ,'d.f. e. ' '/~
~/ (>O,sno:;:!, /) ~. ~ /J
__ ~ (fd~ r2~~<..L.wt.~
(;;' (County)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
l
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55:
!!!\Ini.l:tQn-Bank.-2~? MFl.rk~t-B,tI:e.et_.....Hauisburg .-Eenllil~ vFl.IIia
being duly sworn according to law, deposes and says that 1I1ey Fl.rp
Executor __ of the Estate of Charles B. Fishel
late of __ _~JIloY'n,e_ _,.._ _. ,_____, ..__'u____, Cumberland County, Pa., decealed and that the
within il en inventory mede by __.HamiJ.ton..ERnk .. ,-- , the leid Executor
of the entire estate of said decedent, consisting of all the personal prop.rly end reel estete, except reel estete outside
the Commonweelth of Pennsylvania, end that the figures opposite each item of the Inventory reprelent it's fair velue
as of the date of decedent's death. HAMILTON BANK
Sworn
and subscribed before me,
,~? ..e::~ 1../", /. / /~, ./.JJ
By:"/, - :(;Y/:;L_A2../~ '-""""'V'
Executor . XlIX~ Vice Presidept
-=?7lflLL....~~ (0 / 19 81
(~/I ,/ I'll fl. /1t~"I..)(.ti;/',-
i/ Notaz:y Publ~C ,
JUDITH A. NORnSTI OM. .m!. y PiPUC
HARRISBUf1G. C/\!J:'l::il C.:".'~:1 (
MY COM~ISSiO:1 rXI'irllS :'[1'1 2L l~~i
Member.Penll~yh:z.ni:i :':'srr.13tlOnol NGtaflOS
Street
[ 222 Market
Harrisburg,
Pennsylvania
Address
1980
Dete of Death
17th
Day
June
Month
Y..,
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional essets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
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PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 Df the Inheritance and Estate Tax Act Df 1961 provides lhatlhe fDllowing persons shall prepare and file
a return:
a. The personal representative of the estate of the decedent as to prDperty Df the decedent administered by him
and such additional property which is or may be subject tD Inheritance Tax of which he/she shall have or
acqui re knowl edge;
b. The transferee Df property upDn the transfer Df which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, prDvided thaI no separate return need be made by the transferee
of property included in the return Df a personal representative.
2. PLACE FOR FILING
The return is tD be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
1
j
i
The return is due nine months after the decedent's death, unless an extension for filing has been applied for and
granted by the Secretary Df Revenue within the nine-month periDd.
4. FAILURE TO FILE RETURN
Section 791 Df the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report
required of him. . .shall be persDnally liable. . .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser tD be recovered by the Department of Revenue as debts of like amDunt are recoverable by
law."
5. TAX RATES
Inheritance Tax is payable at the rate Df 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate Df 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 annum accrues thereafter until payment is made. All payments received are first 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 tD the Register of Wills of the cDunty wherein the decedent resided and are
received subject tD the final determination Df the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's
estate or against any property belDnging to a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any person who willfully makes a false return or report required Df him shall, in accDrdance with Section 793 of the
1961 Statute, be guilty Df a misdemeanor and, 00 cDnvictiDn thereof, shall be sentenced to pay a fine not exceeding
$1,000 Dr undergo imprisonment nDt exceeding one year Dr both.
,
REV"450 (1-801
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
*r"
~ '
, -
(Instructions on Reverse Side)
ESTATE OF
Charles B. Fishel
DESCRIPTION
ESTIMATED
MARKET
VALUE
DEP ARTMENT
VALUATION
(OFFICIAL USE
ONLY)
Real Estate Property in names of Charles B.
Fishel and Catharine S. Fishel, his wife. Value
and location available upon request, if
necessary.
TOTAL THIS PAGE
0.00
o
-!fj/L,
INSTRUCTIONS FOR COMPLETING SCHEDULE "AU
,
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Schedule "Au should include a detniled description of all real property located in Pennsylvania
and held solely by the decedent or held jointly with another individual (s) os tenants in common. List the
decedent's percentage af ownership and the estimated market value af the decedent's interest. (Property held
os joint tenants with the right af survivorship or tenonts by entireties should be reported on Schedule "Eu.)
All real estate located in Pennsylvanio should be described by lot ond block number, street
address, number of acres and generol description of land and buildings. Also, include the book and page
number in which the deed is recarded and the exact title as indicoted on the deed. If the property has been
sold, attoch a capy of the settlement sheet. If the property is subject to 0 mortgage encumbrance, include
the name of the mortgagee, date, rate of interest and the outstanding balance on the date of death ond
attach a statement from the mortgagor verifying the outstanding balance.
Praperty taxes ond interest on mortgoges os of the dote of death, assessments and other
encumbrances shauld be listed on Schedule "F". Do not deduct them on Schedule "Au.
,.
.'
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".) No
2. Did decedent, within two years of death, transfer prDperty from himsel f/ hersel f to himsel f/hersel f and anDther party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) -1!lL
3. If the answer to Dne or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
infDrmation:
a. Age of decedent at time of transfer.
b. Copy of death certificate.
c. Affidavit by the allendinR physician indicating the state of decedent's health at time of transfer.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possessiDn or enjoyment at or after his/her death? (Answer "Yes" or "No".) No
a. Was there any possibility that the property transferred might return tD transferDr or his!her estate or be subject
to his/her power of disposition? (Answer "Yes" or "No".) No
b. What was the transferee's aRe at time of decedent's death?
5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life Dr any period which does in fact end before his/her
death:
a. The possession or enjoyment Df or tlle righttD income from the property transferred? (Answer "Yes" Dr "No".) No
b. The righttD designate the persons WhD shall possess Dr enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) No
6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone Dr others.
7. Did decedent in his/her lifetime make a transfer, the consideration fDr which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "ND".) No
8. Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of
a reserved power to alter, amend, Dr revoke, or which could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) No
9. If the answer to eiRht above is "Yes," was the power tD alter, amend Dr revoke the interest Df the beneficiary reserved
in the decedent alone Dr the decedent and others? (Answer "Yes" or "No".)
R'E.V0454 (1.S0)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTL Y OWNED PROPERTY
.
(lnstfllcrions on Reverse Side)
Estate of
Charles B. Fishel
- p
TOTAL E VALUEOF DEPARTMENT
ITEM R
DESCRIPTION MARKET 1, DECEDENT'S VALUATION
NO. VALUE N INTEREST IOfficial Use Only}
T
All jointly owned property was held
in names of Charles B. Fishel and
Catharine S. Fishel, his wife. List
of property and value is available upor
request.
-
TOTAL THIS PAGE 0
~
.
, .
Schedule "E" must include all property, real and per~onal, owned by the decedent jointly with another
party or parties as joint tenants with right o! survivorship. Both tangible and intangible property are to be
included. List real estate first.
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
1. Describe all real property as indicated in the instructions (or Schedule" A". Describe all persond property
as indicated in the instructions lor 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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File Number
Estate Name
Date of Death
Social Securi Iy Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0476
Charles B. Fishel
06-17-80
172-01-3672
REPORT OF INHERITANCE TAX APPRAISER
[i] Original
o Supplemental
o Remainder
I, the unde"lgned duly appointed Inheritance Tax Apprals..ln and for the County al Cumber~d
Pennsylvania, do r..p.ctiully ..port that I have opprolse~ the ..al and porsonol property as report.d In t e I.regolng
retum at the values sot forth opposite each itom In thelalt column to the tight In Schedul.. "A", "B", "C", and "E"
Dated:
April 1, 1981
~
INVENTO RY
Real Property (Schedule A.)
Peua;'lal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transfers (Schedulo C)
TOTAL GROSS ASSETS
Leu D.bts and DeductIons
(SCHEDULE F)
CLEAR VALUE OF ESTATE
OLlie Estate
o Annuity
FOR USE OF REGISTER ONLY
Tax an $
Tax on S
Tax on $
Tax en $
Tax on $
Exomptlons
Totol Estate
Less Credits
OATE OF PAYMENT
COMPUTATION OF TAX
$
5
5
$
5
~b~:1l1 'ff",JI"HJ)
lNHERI rANeE TAX APPRAISER
AOJUSTMENTS
VALUE AS APPRAISEO CODE (HARRISBURG USE ONLY)
5 None 00+
66,649 87 10+
None 20+
None 30+
66 649 87
40-
!!.ill
FACTOR
PRINCIPLE
CODE
6%
15%
TOTAL TAX
INTEREST FROM
BALANCE
$
$
5
TO
AMOUNT PAID
OISCOUNT
INTEREST
S
+ S
S
$
=
+
=
INTEREST FROM
BALANCE
TO
S
REMAINOER APPRAISEMENT CODE
12+
93-
VALUE
CODE
TAX CREDIT
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ESTATE TAX
aani.buZ9, Pa. 17108
'--esTATEINFciRMATKi\iUM--17--19BO------------
DATE OF DEATH '
TOTAL TAX CREDIT
3,395.62
21-80-476
Cuabulan4
G
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LESS DISCOUNT
PLUS % INTEREST
IFROM To_l
FILE NUMBER
MaJ:Ch 9, 1981
DATE OF PAYMENT
NAME OF DECEDENT CHARL18 B. PISHEL
3,395.62
COUNTY
-----------------------------------
TOTAL AMOUNT PAID
,POSTMARK DATE
I ~.."''' ..- OR ""C01IIft"
SEAL
RECEIVED BY
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0:--.---- ____ - __ - --- --:-- - -- -.- ---------'-.--0;-'-"
REGISTER OF WILLS
"
Ri: V-.uO ('.eo)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEOENT
A HEN D E D
AFFIDAVIT OF
FIDUCIARY
(lnltructions on Royorse Side)
-~
-~
Estote of Charles B. Fishel
Lost Address 900 l.ndian!LAvp
Lemoyne PA
Da te 01 Deo th
---Innp 17. 1 9110
Social Security No. .L7.? 01 3672
17043
(CITY)
(STATE)
(ZIP)
Bureau File No.
County File No. ~.;; /- fJe.'j_,L/ 7 (,~
1. Decedent died:
( ) Intestote (without a will)
(X) Testate (leaving 0 lost will--copy ottoched)
2. Is the filing of a Federal Estote Tox Return required for this estate? Yes...1l..- No
3. (X )
Executor/E"ecu+rtX (
Hamil ton
Nome
) Administratorl Administratrix
Bank
Address
222 Market Street
Harrisburg, PA 17108
(CITYI
(STATE)
(ZIPI
4. All correspondence should be mailed to ( ) Attorney
(X ) Fiduciary.
5. If an attorney is representing the estate, indicote:
Name Heath L. Allen. Esq.
Address 208-210 Walnut Street. P.O. Box 1226
H~,..,..; !::n"""g
(CITY)
PA
(STATE)
'7'OS
(ZIP)
List all safe deposit boxes reqistered in the decedent's individual nornehor jointly with, or as an agent or deputy
of another, or in decedent's individual name with right of access by onot er os agent or deputy. Include the name
and address of the bonk or other institution where the sofe deposit box is locoted, the nome (s) in which the box
is registered and the relotionship of the joint holders to the decedent.
NAME ANO AOORESS OF BANK OR OTHER INSTITUTION
IN WHICH OECEDENT MAINTAINEO A SAFE OEPOSIT BOX
NAME OR NAMES I~ WHiCH
SAFE DEPOSIT BOX IS REGISTERED
RELA TIONSHIP OF JOINT
HOLOERS TO DECEOENT
Dauphin Deposit Bank and Trust Co.
213 Market Street, Harrisbur . PA
Charles B. Fishel
Under penalties of perjury, I declare thot I have examined this return, including occomponying schedules ond
statements, and to the best of my knowludge ond belief it is true, correct ond complete.
~IL~QLB!\Pffi, Executor
B'(:~~I--"4/j'Lc;'oL April 7, 1981
SIGNATURE OF FIO.~~IARY P . d OAT!
VJ.ce resJ. ent
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of Ule Inherilanr.e and Estate Tax Act of 1961 provides that the follDwing persons shall prepare and file
a return:
a. The personal representative of the estate of the decedent as to property of the decedent administered by him
and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or
acqui re knowl edge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee Df property transferred in trust, provided that no separate return need be made by the transferee
of property included in the return of a personal representative.
2. PLACE FOR FILING
The return is tD be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
The return is due nine monUts alter the decedent's death, unless an extensiDn for filing has been applied for and
granted by the Secretary of Revenue within Ute nine-month period.
4. FAILURE TO FILE RETURN
SectiDn 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report
required of him. . .shall be persDnally liable. . .tD a penalty Df 25% of the tax ultimately fDund to be due or $1,000
whichever is the lesser to be recDvered by the Department of Revenue as debts Df like amDunt are recDverable by
law."
5. TAX RATES
Inheritance Tax is payable at the late of 6% Dn transfers to lineal descendants, such as faUter, mDther, husband, wife,
son, daughter, grandchildren, grandparent, son-in.law and daughter-in-law and at the rate Df 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 annum accrues thereafter until payment is made. All payments received are first 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 Ute Register of Wills of the cDunty wherein the decedent resided and are
received subject tD the final determinatiDn of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's
estate Dr against any property belonging tD a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any person who will fully makes a false return or repDrt required Df him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on cDnviction UtereDf, shall be sentenced tu pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or bOU1.
REV...I (Hal
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
'*'
SCHEDULE "B"
PERSONAL PROPERTY
(Instructions on Reverse Side)
Estate of Charles B. Fishel
-
ESTIMATED DEPARTMENT
ITEM DESCRIPTION UNIT MARKET VALUATION
NO. VALUE VALUE (OFFICIAL USE ONL YJ
7 Metropolitan Life Insurance Policy
No. l6-565-571A insuring the life of $
David S. Fishel 585.44
8 Metropolitan Life Insurance Policy
No. 14-936-473A insuring the life of
Peter L. Fishel 689.57
TOTAL THIS PAGE $1 275.01 1..- 1:J...7.s;OI
--YgI(
",
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years 01 death, make any transfer 01 any material part 01 his estate without receiving
valuable and adequate consideration? (Answer "Yes" Dr "No".)
2. Did decedent, within two years 01 death, transler property IrDm himself! herself to himself/herself and another party
or parties (including a spouse) in joint ownership? (Answer "Ves" or "No".) -
3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age 01 decedent at time of transler.
b. Copy of death certi ficate.
c. Affidavit by the attendinR physician indicating the state of decedent's health at time of transfer.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjDyment at Dr after his/her death? (Answer "Ves" or "No".)
a. Was tliere any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her power of disposition? (Answer "Yes" or "No".)
b. What was the transferee's aRe at time of decedent's death?
5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end befDre his/her
death:
a. The pDssession or enjoyment Df or the right \0 income from the properly transferred? (Answer "Yes" or "No".)
b. The right tD designate the persons who shall possess Dr enjoy the property transferred or income therefrom?
(Answer "Ves" or "No".)
6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone Dr others.
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise tD pay income
to Dr for the benefi t or care of transferor? (Answer "Yes" or "No".)
8. Did decedent, at any time, transfer property, the bBleficial enjoyment of which was subject tD change, because of
a reserved pDwer tD alter, amend, or revoke, or which could revert tD decedent under terms of transfer or by operation of
law? (Answer "Yes" or "ND".)
9. If the answer to eiRht above is "Yes," was the pDwer tD alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Ves" Dr "No".)
REV~53 EX. (3.80)
COMMONWEALTH OF PENNSYLVANIA
. DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIAR!ES
*'
(Instructions on Reverse Side)
Estate of
Charles B. Fishel
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY
DECEDENT BIRTH
(~RR nRT~TNAT l,PPDAT" M^""U 1 0"
-
1
:he above beneficiaries are living at this time except for the following:
NAME
DATE OF DEATH
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. Soth 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 "S". Include the name, address and relationship to the
decedent of the co.owner (sl and the date the joint ownership was established.
2. Indicate the total market value of the jointly owned property.
3. Indicate the percentage of the decedent's interest.
4. Indicate the market value of the decedent's interest.
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File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0476
REV..-14 E~+ (HOl
Estate Name
Charles B. Fishel
o Original
In Supplemental
o Remainder
Date 01 Death
June 17, 1980
Social Security Number
172-01-3672
REPORT OF INHERITANCE TAX APPRAISER
I, the und...lgned duly appointed Inheritance Tax Appraiser in and lor the County 01 Cumberland
Pennsylvania, do ...pectlully report that I "ovo appraised the roa\ and personal property as reported In the foregoing
return at the values set forth opposite each item in the last column to the right in Schedules "A", uB", IIC", and liE"
Dot.d:
April 30, 1981
~,l!f}.~ + r, ,r-!P/,..lfJ 'Ii)
INHERITANCE TAX APPRAISER
INVENTORY
VALUE AS APPRA\SEO
AOJUSTMENTS
CODE (NARRISBURG USE ONLY) REMAINOER APPRAISEMENT CODE
Rool Proporty (Sch.dul. A)
Perlonal Property (Schedule B)
Jolnt.Held Prop.rty (Sch,dul. E)
Trona!... (Sch.dul. C)
TOTAL GROSS ASSETS
S
none 00+
1,275 01 10+
none 20+
none 30+
1.275. 0
40-
92+
Le.. D,bts and Deductions
{SCHEDULE F}
CLEAR VALUE OF ESTATE
o Lile Estate
o Annuity
93-
~
FACTOR
PRINCIPLE
VALUE
CODE
FOR USE OF REGISTER ONLY
Tax on $
CODE
COMPUTATION OF TAX
S
S
$
$
6%
Tax on $
15%
Tax on $
Tax on $
Tax on S
$
Exemptions
Total Estate
TOTAL TAX
INTEREST FRDM
BALANCE
TO
$
$
$
Less Credits
DATE OF PAYMENT
AMOUNT PAID
TAX CREDIT
$
$
INTEREST FROM
BALANCE DUE
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TOTAL TAX CREOIT
,72.96
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1 d'ii:'~;~\'.;;;.~:':::';/;':{;"-"_' "COMMONWEALTH OF PENNSYLVANIA'
\ 4 ,1II0jV~,\y',294'23'::- "'.. ;\....; . . :.,.: . ". DEPARTMENT OF REVENUE '.
! I ~,~,\#Jii,::,OFFI~I~L RECEIPT' "'NNSVLVANIA INHERITANCE ANO ESTATE TAlC
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TAX AT 6%
TAX AT 15%
BaJli1toft lank
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TAXAT_%
ESTATE TAX
NAME OF OECEOENT
April 13. 1981
Chm:1.. B. rbhe1
CII..1and
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LESS DISCOUNT
PLUS % INTEREST
(FROM TO_I
FILE NUMBER
OATE OF PAYMENT
-------------------------------------------
. COUNTY
TOTAL AMOUNT PAID
'72.96
POSTMARK OA TE
REMARKS:
RECEIVEO BY
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IGNATURE
"PAID 011 ACCOUJI'1'"
SEAL
t
REGISTER OF WILLS
-----
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Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate.
In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker.
GENERAL INHERITANCE TAX INFORMATION
,
.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liabilitY for the debts being claimed
should be attached to this schedule.
A family exemption of 52,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If therp. 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 Intestate LawS.
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INFORMATION
To insure proper credit 10 your account, the name of the estate and file number should be clearly print.
ed on the check or money order.
This assessment is mado in accordance with Section 708 of the Inheritance and Estate Tax Act of
1961 (72 P.S. ~ 2485.7081.
To the extent that inheritance talll is paid within three (3) months after the death of the decedent. a
discount of five (51 percen' 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 at 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 (3) months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. ~ 2485- 7121. Calculate interest from the delinquent date shown
on the face of this form to the date of actual payment using the following Interest table:
------------ --- ------ - --------- --- ----------- -- - - - -- - --- -- ------ -- -- -- - -- --
1 month .pa5 4 months .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .015 6 months .030 9 months .045 12 months .060
1 days .00017 11 days .00186 21 days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 14 days .00237 24 days .00403
5 days .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 days .00437
7 days .00118 17 days .00284 27 days .00454
B days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
----- ------ ---------- ---- --- -- --- -- - - ---- -- ---- ---- - - -- --------- - -----
Any party in interest. including the Commonweallh and the personal representative, not satisfied with
the assessment may object thereto within sixty {GOI days after receipt of thiS Notice as provided by Section
1001 of the Inheritance and Esta,e Tax Act of 1961 (72 P.S. 9 2485.10011.
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
COMMONWEALTH 01' PENNSYLVANIA
COUNTY 01' CUMBERLAND
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5S:
Peter A. Schwiers, Vice President, Hamilton Bank
being duly ----5WlH:-n according to law, depose. and says that Xiii: _HamU-ton-Bank----
is Executor of the Estate of .--eh",.l p" R Fi "lop'
late of Lemovne , Cumberland County, Pa., deceased and thet the
within is an inyentory made by Hamilton Bank , the said--Executor
of the enlire estate of said decedent, consisling of .11 the personal prop.rly and real estate, except real estete outside
the Commonwealth of Pennsylyani., and that the figures opposite each item of the Inyentory represent it's fair yalue
as of the date of decedent's death.
Sworn
..d '" "",,.d b.foro m., I
HAMILTON~. (
~u.v-LfU.rr-
encutor . .l<IkOOK~r Vice President.
By:
(10-i-J t 1981
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L\.-Ul.(( LQ.. t.... (()U ~(1l d
Chri:I!~~ C. t,'rrl'":,'"!1, r:0P.~Y PU...lIC
222 Market Street
Harrisburg, Pa. 17108
Addr...
,,;,/ rt:::-.~'':'"'~=''':l [x;:r~; re' !c:-,ty 4, 1935
H:Hlis~urg. flA D::'J~:;in Countv
Date of Death
17th
Oay
.1,," f;)
Month
1980
Yu,
INSTRUCTIONS
I. An inyentory must be filed within three months after appointment of personal representaliye.
2. A supplement inyentory must be filed within thirty day. of discoyery of additional assets.
3, Additional sheets may be attached as to personalty or realty
4, See Art.!.yle IV'.Siduciaries Act of 1949.
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A MEN D E D
Invf!ntor)' of the real ana !Jc~sonal estate of
Charles B. Fishel
docea.ed.
7. Metropolitan LIFE Insurance Policy No. l6-565-571A
insuring the life of David S. Fishel
8, Metropolitan Life Insurance Policy No. l4-936-473A
insuring the life of Peter L. Fishel
(Original INVENTORY filed March, 1981)
$ 585 44
689. 57
$1,275. 01
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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 incurred by the decedent or estate, other items are claimable inciuding the cost of administration,
attorney fees, fiduciary lees, funeral and burial expenses including the cost 01 a burial lot, tombstone or grave marker.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule.
A family exemption of $2.000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a membp.r of
the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the
decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2. Assign consecutive numbers to each item listed.
3. Enter the date on which each debt was incurred and/or paid.
4. Enter the names of each payee.
5. Provide a brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATIDN
OFFICIAL NDTICE OF
INHERITANCE TAX
ASSESSMENT
*'
COUNTY FILE NO:
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OATE
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ESTATE
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FILE NO.
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Appraised Value of Estate:
Real Estate
$
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+ /,/, //. ('
Personal Property
+
Jointly Held Property/Transfers
$ /' ../ '7/ .- /
.-" --" :") /
Total Gross Estate
Total Approved Deductions
'. d .y')
,
$
-'; /1",.
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Clear Value of Estate
Less: Approved Charitable Exemptions
Clear Value of Estate subject to Tax
s /f/ /1;' /) I
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Amount TaKable @ 6% Rate
S / -:;' / t, ,'/
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tax due
$ 1'2 (II/;
tax due
Amount TaKable @ 15% Rate
$ 7:?~?t.
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
fir ... * ... * * A five percent discount totaling $
will be granted if the Inheritance Tax is paid by
less Credits:
DATE OF PAYMENT
'-'/13'- 71
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
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Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest dua if paid by
is
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I /; .#7
$( ,7/1 ~ b,,~ /,. ,. / Y!--
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BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
.lli F q R M M!.Q!lL
To insure proper credit to your account, the name of tho o$tate nnd file numb or should be clearly print.
ed on tho check or money order.
This assossment is nHlde in ucconlanco with Section 708 of tt10 lnhcriuJnco nnd Estate Tal( Act of
1961 (72 P.S. ~ 2485.708).
To the oxtent that Inheritance tax is Ililid within three {31 months aftor the death of tho decedent. 8
discount of five (51 percent i5 allowed (72 P.S. S 2485.716l
Inheritance Tax. other than tax on a future interest. is duo III the date of tho decedont's doath and bocomes
delinquent at tho expiration 01 nino (9) months alter Iho decedent's death (72 P.S. ~ 2485.711). Inheritanco
Tax on a future interost is payable YJilhin three (3) months aflor tho transfer takes effect in possession and
enjoyment and is delinquent thercnltor (72 P.S. S 2485- 712). Calculate interest from the delinquent date shown
on the face of this form to the datu 01 actual payment using the following interest table:
------------------------------------.----------- - - --------------- ---- -- -----
1 month .005 4 months .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .015 6 months .030 9 months .045 12 months .060
1 days .00017 11 days .00166 21 days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .003B6
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
B 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 nnd tho 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 Inhor;,ance and Estate Tax Act 01 1961 (72 P.S. S 2485.1001 I.
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
PAYMENT:
To fulfill the requirements of Section 1745 (b) of the Inheritance and Estate Tax Act. Act 255 of 1982 (72 POI. C.S.
Section 1 7451.
Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address mtcormation IS listed on page 11 of the booklet. "Instructions for Inheritance Tax Return for a Resident
Decedent.'
--Make check or monel' oraer payable to: REGISTER OF WILLS, AGENT.
All paymen~s receIVed shall first be applied to any Interest which may be due, with any remainder applied to the tax.
A refund of a tax credit. may be reQuested by completing an "Application for Refund of Pennsylvania
InherltanCe i!ld Estate Tax" (Form REV-13' 3), Applications are available at the Office of the Register 'of Wills.
an~' of the 24 Revenue District Offices. or from the Department's Forms Service Unit 24 hour Forms Ordering
telephone hnes In Harrisburg - (717) 787-8094. in PhiladelphIa - (2151 351-2065 or in Pittsburgh -
(4121565-3601.
Any party in Interest not satIsfIed with the assessment at tax as shown on this Notice may object within
SIX\\' (60l days of rElcei;:tt of thiS Nouce as tallows:
--by writter. protest to the Department of Revenue. Board of Appeals. P.O. Box 8480. Harrisburg. PA
_ -by electlon to have the matter determmed at the audIt of the account ot the cersonal representative
--by appeal to the Orphans' Court.
17105-8480 OR
OR
PURPOSE OF
NOTICE:
. REFUNO (CRI:
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors dtscoverec:! on tnlS assessment snoulc:! be addressed In writing to: PA Department of Revenue. Bureau
of IndiVidual Taxes. P.O, Box 8327. Harrisburg. PA 17105-6327. ATTN: Post Assessment Review Unit
(7171 787-650E.
See page 3 of the boo~.let "Instructlons tor Inheritance Tax Return tor a Resident Decedent" tor an explanation
at administratively correctable errors,
INTEREST: Pennsvlvanla Estate Tax based on the Federa! Estate Tay. return becomes delinquent at the expiration
at eIghteen (16) montns from tne cale of aeath.
Taxes whlcn oecame dehnQuent bet ore Januar~' 1. 1982 Deaf mterest at the rate at six (6%) percent per annum
calculated at a daii\' rate of .000164. All taxe~ whIch became dellncuent on or after January ,. 1982 will bear
Inlerest at a rate which WIll vary from calenoar veaf to caiendar yeaf With that rate announced by the Pennsvlvania
Decartment of Revenue, The acpllcable Imerest rates tor 1982 throug.h 1967 are:
~ Inlerest Rate Dallv Interest Facto~ \'ec;. Imeresl Ratp Dail\' Intersl Factor
1962 20~~ .000546 i965 13% .000356
1983 16% .000436 1986 10% .000274
1984 11% .000301 1967 9" .000247
"
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF OAYS DE~INQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinQuent will reflecl an interest calculation to fifteen (15) da~'s
beyond the date at the assessment. If payment is made after the Interest computation date shown on the Notice.
additional Interest must be calculated.