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HomeMy WebLinkAbout80-00633 ;\.:".::~ ~;J,:. ~H\:::,: f' :->"", '-"j ;- '", ti ..... . ti .' be: ~ rt.l ell ~ ~ ~ rt.l m H 18 ), :",) C"':)' ,C":) c,c. CI 00 , . - N w- o . o ;Z ~ ... IV ... (It LLI RE Y-440 ('-eo) COMMONWEALTH OF PE~NSYL VANIA DEPARTMENT OF REVE~UE TRANSFER INHERITANCE TAX RESIDENT DECEDENT la-.3 - PO *' AFFIDAVIT OF FIDUCIARY (Instructions on Reverse Side) Estate 01 ANNA M. fWOX:K Date of Death Social Sccurity No, Februarv 29, ]980 204-52-5627 Last Address 118 SQutJLl'ayette St. Shippensburq Penna. 17257 Bureau File No, (CI1.V' (STA.TE) (ZIPI County File No. .~ j--?cJ -~3,3 1. Decedent died: (X ) Intestate (without 0 will) ( ) Testate (Ieoving a last will--copy ottoched) 2, Is the liling of 0 Federol Estate To. Return required for this estote? Yes_ No X 3. E.ecu tor/Executri. ) Administrotar/ Administratrix Name Howard F. Hanrock (son and heirl 340 East King Street Address Shi.ppensbm::g (CITY) P,::r.nn.:::l (STA.TE) 17'''7 (ZIPI 4. All correspondence should be moiled to ( X) Attorney ) Fiduci ory. S. If an attorney is representing the estate, indicate: Name M::Crea & Davis Address 24 Nest Kinq Street Shippensburq lCITY) Penna. I:"'TATE) 17257 (ZIP) List all sofe deposit boxes registered in the decedent's individual namehor jointly with, or os an agent or deputy 01 onather, or in decedent's individuol name with right of occess by anot er as agent or deputy. Include the name and address 01 the bank or other institution where the safe deposit box is located, the name (s) in which the box is registered ond the relationship 01 the joint holders to the decedent. NAME ANO ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT MAINTAiNED A SAFE DEPOSIT BO. NAME OR NAMES I~ WHiCH SAFE DEPOSIT BOX IS REGISTERED RELA TIONSHIP OF JOINT HOLaERS TO DECEDENT None Under penalties 01 perjury, I declare thai I hove e.amined this return, including accompanying schedules and \\ stotements, and to the best of my knowledge ond belief it is true, correct and complete, p //-/3/-1 ,,/A-u-~l J7.))a1~~ <f-.2.2- ~o SIGNATURE OF FIDUCIARY DATE 1. FiEV-';'O 11"'SO' COMMONWEAL TH DF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE" A" REAL PROPERTY *g' , '': . ... ."" ~ti/;,_ (Instruclions on Reverse Side) ESTATE OF __J1l'lN1\_l>!. HANCOCK DESCRIPTION ESTIMA 1 ED MARKEl VALUE DEPARTMENl VALUATION (OFFICIAL USE ONLY Real estate situate in the Borough of Shippensburg, Currberland COunty, Pa.known as and situate at 118 South Fayette St. conveyed by Alvin R. Hollar and Anna M. Hollar by deed dated April 30, 1947 and recorded in (to be recorded) to Arthur W. Hanccck and Anna M. Hancock, his wife. Arthur W. Hancock died Septenber 3, 1958, thereby vesting the entire fee in the decedent herein, Anna M. Hanoock. If'" fO, 18,720.00 TOTAL THIS PAGE 18,720.00 I?) 1.:LO, L'-C ~ REV451 (1-80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY * (lnstrucf'ions on Reverse Side) Estate of ANNA N. HJ\NCCCK ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO, VALUE VALUE (OFFICIAL USE ONL YJ None None TOTAL THIS PAGE None N~ -V-gI(- -~';' . REY-4&2 ('-eol COMMOHWEALTH OF PEHH5Y~VAHIA DEPARTMEHT OF REVEHUE TRANSFER IHHERITANCE TAX RESIDEHT DECEDENT ESTATE OF _ ANNA M. HlINrYY'"K SCHEDULE "C" TRANSFERS * INSTRUCTIONS: 1. Answer the questions on reverse side, 2. If the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred per Schedules "A," "B," or "E," its estimated market value at date of death, dates of transfer, to whom transferred and relationship of transferees to decedent, Attach a copy of any trust deed or instrument relating to the transferred property, ITEM NO. ESTIMATED DEPT, VALUATION MARKET VALUE (OFFICIAL USE ONLY) DESCRIPTION none ~bne TOTAL THIS PAGE None -iI-9~ I I I I , , I I , I I I I I I QUESTIONS CONCERNING PROPERTV 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 "Ves" or "No".) No 2, Did decedent, within two years of death, transfer property from himself! hersel f to himsel flherself and another party or parties (including a spouse) in joint ownership? (Answer "Ves" or "No".) ..B2.- . 3, If the answer to one or two above is "Ves" and the transfers are claimed to be nontaxable, provide the following information: N/A a. Age of decedent at time of transfer. b. Copy of death certificate, c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer, d. All other information supporting nontaxability of transfer, 4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to lake effect in possession or enjoyment at or after his/her death? (Answer "Ves" or "No".) No a, Was there any pnssibility that the property transferred might return to transferor or his/her estate or be subject to his/her power of disposition? (Answer "Ves" or "No".) No b, What was the transferee's age at time of decedent's death? Nn 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 hislher life or any period which does in fact end before hislher death: a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Ves" or "No".) -1!kL- b. The right to designate the persons who shall posse~s or enjoy the property transferred or income therefrom? (Answer "Ves" or "No" ,) No 6, If the answer to five b, above is "Ves," state whether the right was reserved in decedent alone or others, }T/~ i I I I I I I I I I 7, Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Ves" or "No".) No 8, Did decedent, at any time, transfer property, the b61eficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or whi ch could revert to decedent under terms of transfer or by operation of law? (Answer "Ves" or "No".) No 9. If the answer to eight above is "Ves," was the power to alter, amend or revoke the interest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Ves" or "No".) N/A o REV0453 (loSO) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES '* (lnstnlctions on ReverslJ Sidll) Estate of n.tJl\J7\. M nnl\V'YYV - BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH Broce W. Hancock son yes sui .;n,..i" One-tenth R.R.fr2, NewvJ.lle, Pa. 17241 Ha"ard F. Hancock son 'TO'''' "n; 4,,_;~ One-tenth ,jqU E. Kmg St. ,sm,ppensbUf~~s~' Maxine C. Plasterer dauaher "0" "n; .;n,..;" One-tenth ~ E. 05~ ~~: '17257 <=1' "h yes sui ;uris One-tenth R.R.#7. Shiw>n!':hnrg. o~ ,.,.,,,., "nn .... son sui juris One-tenth t p" yes Hary E. Smith Qui.--;j"J:'ic: on~tenth 197 E. O~~ St, !J1~~ #2 daughter__ ~E'" S ~ l. Pa. 7 Olive M. Byers u_ -,.; ...-;- One-tenth . -. "'.... J Shipoensburg. Pa. 1\. 118 S. Fayette St. daughter yes sui juris On~tenth ~lUppensOurg, Pa. 1/2~ ~s!;h~~ A;..... ~ers ._-~- dauaher "es "n; .;n,..;" One-tenth Diane L. Diehl aranddau no" ",,; 4.._;" One-Oientieth Ebute #6 ,ShJ.ppensburg, Pa. 17257 FcC:nev E. Ibck arann""n nO" "..; 4.._;" One-twentieth iHcfe~and Ave. en ss. , . The above beneficiaries are living at this time except for the following: no exception NAME DATE OF DEATH RCV04"S4 (I-SO) COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDtNT SCHEDULE "E" JOINTLY OWNEO PROPERTY . (Instructions on Reverse Side) Estate of ANNA M. HJ\NaXJ{ P TOTAL E VALUE OF DEPARTMENT ITEM A DESCRIPTION MARKET C DECEDENT'S VALUATION NO, VALUE E INTEREST (Official Use Only) N I T None None None TOTAL THIS PAGE None Nnu- ~ ~ .! ,,: -< Ill, i N' "" "" +J I "I ~ >- >- 00\ .-l ~ J3 ni ! z 0 tll III I "" ::i i\ II <Il ::> ~ ...l -< :tl U z b1\ ~I - 0 \ lot. ~ ~\ ~\ lot. 0 I '" 0 ~ po: '" ... 0 Vl 0 Z ci <Il Vl >- ... ci - "" z z ... "" '- "" Z ...l ci - ci -< ~ z ~ "" "" - Q ::> u ...l Z ... Z ... l? Z :;: Q <Il Q 0 0 -< :J - -< "" -< U Q "" 'lSaJalU! S,luapa:>ap allllo anle^ la~JeW alll ale:>IPu\ '17 "lSaJalU! S,luapaoap allllo a6elua:>Jad alll aleo!pul 'E 'AlJadOJd paUMO AllU!O! allllo anle^ la~JeW lelol alll aleo!pul 'Z; 'palls!lqelsa seM d!lISJaUMO lU!O! alll alep alll pue (S) JaUMO'OO alll}O luapa:>ap alll Ol d!lIsUO!lelaJ pue ssaJppe 'aweu alll apnl:>ul '"S.. alnpall:>S JOl suo!pnJlSU! alll U! pale:>!pU! se l,lJadoJd leuosJad lie aq!J:>saa ',,'if.. alnpall:>S JOl SUO!l:>nJlSU! alll U! paleOIPU! se AlJadoJd leaJ lie aq!J:>saa 'L, 'lSJ!1 alelsa leaJ lS!l 'papni:>u! aq Ol aJe AlJadoJd alq!6uelU! pue alq!6uel lIl0S 'd!lISJO^!^Jns 10 l1l6p lIl!M slueUallU!o! se sa!lJed JO AlJed Jallloue lIl!M A\lu!o! luapaoap alll Aq pauMo 'leuosJad pue leaJ 'AlJadoJu lie apnl:>U! lsnw ,,3.. alnpall:>S ..3.. 31na3HOS DNI1.31dWOO 1:10:1 SNOll.Onl:ll.SNI t.;-, REY_4U EX... (Hal INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) III Original o Supplemental o Remainder File Humber 21-80-0633 Estate Hame Anna M. Hancock Date of Deoth 2-29-80 Social Security Number 204-52-5627 REPORT OF INHERITANCE TAX APPRAISER I, tho undorslgnod duly appolntod lnhoritanco Tax Appraiser In and for the County of ~erland Pannsylvanla, do respectfully report that I have appraised tho roal and porsanal proporty as reporte in tho loregoing return at the values set forth opposite each item In the last column to the right in Schedules "A", "B", IIC", and liE" Datod: March." lQR1 J1Yvi/" J fffrt1l} ~ j ) INHERITANCE TA.X A.PPRAISER INVENTORY VALUE AS APPRAISED ADJUSTMENTS CODE (HARRISBURG USE ONLY) REMAINOER APPRAISEMENT CODE Reol Property (Schedule A) Penonol Property (Schedule B) Jolnt.Hold Property (Schedule E) Transfer. (Schedule C) s 18 20 00 OD+ none ID+ none 2lH 30+ 18,120 _OJ) 40- 92+ TOTAL GROSS ASSETS 93- Less D.bt. and Deduction. (SCHEDULE F) CLEAR VALUE OF ESTATE o Life Estato o Annuity RATE FACTOR PRINCIPLE VALUE CODE FOR USE OF REGISTER ONL Y T ox on $ CODE COMPUTATION OF TAX $ $ $ $ $ 6'. " Tox on S 15~o Tax on $ Tax on $ Tax on $ Exemptions Total Estate $ $ $ c TOTAL TAX INTEREST FROM BALANCE TO Less Credits DATE OF PAYMENT INTEREST TAX CREDIT AMOUNT PAID DISCOUNT s + S s $ = + = INTEREST FROM BALANCE DUE BALANCE TO S S S REV.51a FO (70801 ....~' ~~ COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS \ \ \ I I \ I , , , I I I NOTICE OF FILING OF APPRAISEMENT Howard F. Hancock 340 East King street Shippensburg, PA 17257 RE: Estate af County af File Na. Anna t1. Hancock Cumberland 21_80_0633 Dear Mr, Hancock: You are hereby notified thot the o";e:;n~l appraisement in the estate of Anna M. Hancock has been filed in the office of the Register of Wills of r.nmhp"lonrl Caunty on M"",.h 7 . 19 ..81. Said opproisement reflects the follawing valuations: Real Estate Personol Property Jaintly Owned Transfers Totol 18.720.00 none n""P none lR,720,OO As to such tax that is paid within three months fram date of deoth, a five (5%) percent discount is a\lowoble. As to ony tax that remains unpaid after nine (9) months (fifteen manths when death occurred from December 22, 1965 to June 16,1971, inclusive; and twelve manths when death occurred prior ta December 22, 1965) from date af death, interest at the rate of six (6%) percent per annum is charged. An)' party in interest who is aggrieved by this notice moy abject 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 March 7 r 1Q81 Signed -!!{JVlJd / Ift',,;..,}) Title Chief Aooraiser NOTE: This is not 0 bill. REV-457 (l-80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT INHERITANCE TAX APPRAISEMENT * Estate of I\nn~ M H:mr.(")~k File No. 21-80-0633 County Cumberland Date of Death 2-29-80 In the e....nt that any futur.lnterest In this estate is transferred in possession or enjoyment to coll.tural heirs of the decodent aft"r tha expiration of any estate for life or for years, the Commonweslth hereby expressly reserves tho riQhtto appraise and aullSS transfer Inheritance taxes at the lawful collateral ratlll on any such future Interen. PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S APPRAISED VALUE 18 720,00 1. TOTAL REAL PROPERTY - SCHEDULE "A" , . 2. TOTAL PERSONAL PROPERTY - SCHEDULE "B" 3, TOTAL TRANSFERS - SCHEDULE "C" , . , . 4, TOTAL JOINTLY OWNED PROPERTY - SCHEDULE "E" none none none TOTAL REPORTED PROPERTY 18,720,00 PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH TOTAL UNREPORTED PROPERTY none TOTAL GROSS ASSETS 18,720.00 LIFE ESTATE OF: 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, .f/f,r'fI~' ,~i'l~J,tv) ) APPRAISEJ;. 3-7-81 DATE . .., CI] <>: .'-: 0- U OJ 0 .., ~ u .., ~ ~ p:: Q OJ r.. <( C1l :> 'C :I: C1l .0 Q Z ~ ~ ""' "' C1l 0 Q rl ::.: . OJ r.. I>l CI] 0. OJ <I) C1l Q, .0 ::l '" OJ '.... E "" '" .<:: :> M ...l <>: ~ CI) U ~ <( - U Z - 0 '"' '"' - 0 ~ ~ '"' '"' 0 Ii; 0 <I) 0 z d - I>l <I) >- fo< Z d z fo< I>l fo< I>l Z :::l d - d fS p:: ~ ~ l"l I>l Z :;: Z 0 U ~ Z - ~ ,<I) ~ 8 0 ~ - i:t I>l 0 ...l I I I I , I I ~J~i, QENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/he, 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. 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 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. .. "" " n >- tt1 > ;S Z >- 0 0 " CIl 0 Cl n c " ...; Z s: Z t"' tt1 tt1 ;>; Z >- 9 9 t"' Z "" ...; z Z tt1 ...; tt1 9 9 ...; -< CIl tt1 u; Z 0 CIl 0 ...; 9 "rl "rl "" ~ ~ 0 - "rl \,(.; 0 "rl '.!: :~. ~., - Z (') ,.. ,,"' " - ..., 0- Ln;~ > ~. t"' I.. , ~~ C o~ ~ c,r: CIl ll.J\ ~ 1'---1 tt1 01,. ~ C::CC 0 a:: V) or. Ou.: 0- z: 'c:: Z (,)'" "":I: ~ ........ "'=> -< 0( 0:'" ii5 ~u t'1 t'1 ~ u > > "" "" 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 EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT '*' TO: ~/- Ko \'n c- G.Q<:l.. y. ;;:( II- [.(, k ..-_ .;\ L'n/l...L1 " '11'7 ~"-"-'~ J111" rN"l:JI"-"'j 0, ( '"'- ' ~-'...) DATE J"""1 II /;;< I (, 0 -- - . I ~ ,-1 i A ESTATE ',j I" ." I, Y-(1 _ '\,Ii~VY' r rl)" ~ ~ ,~ --... .... ,;;;{1-i.:--6.~"J., (Ai^",," ~(i' g/l~ .f ~,~ "- DATE OF DEATH .\ Q l.J.... ~ ) q 'Y I COUNTY FilE NO: ,II _ .'(--1 (I/\~,^",' ~ FilE NO, COUNTY I'),~r.;f) Appraised Value of Estate: Real Estate S 1'?;7~{\, t', r) Personal Property + Jointly Held PropenylTransfers + Total Gross Estate $ J'( '7'.:J " (]I) . - Total Approved Deductions 3 5 39 00 . Clea, Value of Estate S is. I xl ClU less; Approved Charitable Exemptions --_. Clear Value of Estate Subject to Tax $ It; I v, Qu / . Amount Taxable @ 6% Rate S ) (:, I 'i' I. (IG tax due S q / () J((.., .' . I . Amount Taxable @ 15% Rate tax due . ~ TOTAL PENNS:jLVAN~ INHERITANCE TAX DUE S fJJvv.>) ,OVv~;;-~.iY;)' ~"'0.'1 I I. .;l,q 'l;' 0 * * . .. .. .. A five percent discount totaling' $ will be granted if the Inheritance Tax is paid by q/() f(f:; Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT $ + $ $ = $ + = + = Interest accrues at the fate of six (61 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 $ J.f<.J '~\rL';-.v" II ' , ' ( e Com onwealth q I (\, ~b ;)"'1.~ Assessed by: , ,___ . Aj"lfOf See InformatIOn on Reverso S.do ,,"~'T\'.' _ " II, ^, " I. '" ...(\' vL.> ., ~\ t, l; i ~,: i.: ..1. .'.;:.. \. '.., COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF EXAMINATION . OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT .; /) -,/;: ~. ~.'{.' '~.-;~ ........ ",:Ol(;J /:J /~JI ./ i,l/j"I~ ~,~ ~ri;tPJJ"..d COUNTY FILE NO: _ /' ..,{/' DATE TO: , /. .( . ,.' If" // ~(At'-"-- -I /1,,'( ESTATE {'r,; ,('[l;~j , - _,ucf; FILE NO.-';'// - ;0 - to:3.5 COUNTY / :;iv/7dfu'&",I'~ , ,:-, r) / ''?) DATE OF DEATH:>a:d-tt.::....>1-<t d~ )~, d ~ '~~I '/:" -J I ~., . I ;;-,.j AppraIsed Value of ESlate: Aeal Estate $ Personal Property . Jointly Held PropenylTransfers . Totsl Gross Estate $ Total Approved Deductions Clear Value of Estate $ Less: Approved Charitable Exemptions Clear Value of Estale Subject to Tax $ Amount Taxable @ 6% Rale S tax due a Amount Taxable @ 15% Rate tax due /"-" . "Yi _ ..:;_TOTAL PENNSYLVANIA It-IHERITANCE TAX DUE [;/i.., -i,,(,u...d: j/';7}) //,..J,,/-[;)..z;, ie. -/:..;--f'/ * * * * * * A five percent discount totaling S. ,).j::{ P"t/ will be granted if the Inheritance Tax is paid bV S r;I/cJ.Zb :2 'l '7 / it/d,17 Less Credits: DATE OF PAYMENT DISCOUNT AMOUNT PAID INTEREST TAX CREDIT / ,~ 0 {v-I!} - i1f S '/ if ;/.71 · S = S 'ItJ;;(, 7<1- S + = + = Interest accrues 8t the rate of six (6) percent per on the unpaid balance of Inheritance Tax from to date of payment. Interest due if paid by annum is ), '2) ,'....-1 / J (' - ' , "--" S'-,<, (:;I "-.;'74 ~ O,/''''':/l 'a,~ I ,~,/t'A ~ 'M~ '"__/ 't/-' , Assessed by: -' :q /1:Ld ' .-',% See Information on Reverse Side Agen~fOr!~8Co~.~W~) / A~/~; ,u..--k.cAJ I ' / BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE i ~ : .1.I :~:; l 1. t",; \ " . , ~ L :;