HomeMy WebLinkAbout80-00665
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21.80 665
No,
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
RUTH A, N. SELLERS
In the Estate of
, deceased.
To Register of Wills for the County of Cumberland, in the Commonwealth of Pennsylvania.
Petltloner(s) Is (5l<e9 the execut rix
named In the Last Will and Testament of RUTH A. N.
SELLERS dated August 14. 1971
Decedent was a citizen of the United States and a resident of Borollgh of N~w r.lImhprl :lncl
Township (Borough), Cumberland County, Commonwealth of Pennsylvania.
Decedent died on
Saturday
the 11th day of
October
A.D, 19~,ln the
,
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County of Dauphin , State of Penna. at the age of ~ years,
Decedent Ixas(has not) been married andlllas<(has not) had children born tolhimc(her) since the ex.
ecutlon of the above described Will,
Decedent was possessed of personal property to the value of $60.000.00
and of real estate to the value of $100.000.00
as near as can be ascertained; said real estate situated as follows at 1388 Avalon Avenue.
Avalon. Cape May County. New Jersey
Therefore, your petltloner(S9 respectfully apply(ies) for the probate of the said Last Will and Testa.
ment and for Letters Testamentary theron,
Dated
October 16. 1980
Name and address
of Petltloner(s)
. ~h--d U-e,r-&
Ru Eberle
617 Allen Street
New Cumberland. Penna. 17070
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND j
RUTH EBERLE
ss
named in above application, being duly sworn
statements set forth in this petition are true to the best of
according to law say(s) that the
knowledge and belief.
Sworn
and subscribed before
me October 16,
.~
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198. Attorney ~
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October 16,
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\ I. RUTH A. N. SELLERS of the TIorou~h of Avalon, county of
\icape ~lay and state of Nel'r Jersey, a le~al, resident of the state
lof New Jersey, bein~ at the present tDUC in sound, sane and dis-
\
\ posing mind, memory and understandinG, do make and execute this,
,my last Will and Testament, in the form following, hereby revoking
Ilany codicilS and all former vTills or vlritings in the nature
~thereof, at any time heretofore made by me,
~ FIRST- I direct that my debts, including the expenses of
~my last illness, funeral and burial, be first paid out of my Es-
~tate, and 1 further direct that all Estate, inheritance, trans-
~fer, legacy, succession or other similar taxes and duties, and any
\\interest and penalties thereon, payable on any property vlhic11 is
I,
\idevised and bequeathed under the provisions of this, my last .-Till
I\and Testament, or any other property I'I11ich shall constitute a
\\taxable part of my Estate, I'lhether or not passing under this .'Till,
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\\shall be paid out of the principal of my residuary Estate as a
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\igeneral charge thereon, I'lithout ':Jbli~ation upon any legatee or
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(\deViSee to reimburse my Estate.
II SECOND _ I ~ive, devise and bequeath all the rest, residue
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i'and :remainder of my Estate, \'Ihether real, personal or mixed, and
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\m,r"o,v" ,ituat', "h,r,of I ua, dio "i"d or po,,""', unto
\~U'rH EBERLE of NeVI cumberland, Pennsylvania, absolutelY,
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IN THE NfI1.!E OF GOD, AHEN.
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THIRD _ I hereby nominate, constitute and appoint RU'rH EBERLE
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II of Ne\'l cumberland, Pennsylvania, Executrix of this, my last Hill
1\ and Testament, C;ivinc; unto my Executrix full pO\'ler and authority
II to sell and convey any and all of the real estate of \'Ihich I may
Ii die seised. It is my \'lish' and I do hereby order and direct that
'I
II
II my Executrix be not required to give Bond or other security as
II Executrix in this or any other jurisdiction \'lherein proceedings
II may be required to be taken in connection ~lith this, my last
,t
\11 I'Till and Testament.
I, IN '-fITNESS ~1HEREOF, I have hereunto set my hand to the
11
1\ margin of the precedinc; page of this, my last Hill and Testament,
1\ and my hand and se"al to the end of this, my last vlill and Testa-
1\ ment, this /C/(t/.. day of August, A.D. 1971.
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l\ SELLERS, the Testatrix above named, as and for her last ''/ill and
\1 Testament, consisting of t\'lO (2) pac;es, in the presence of us
1\ \'lho \'lere both present at the same time, and \'Iho, at her request,
I
ii in her presence and in the presence of each other, have hereunto
II subscribed our names as \'litnesses on this
\1 August, A.D. 1971.
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Ru- A, N, Sellers
(L, S.)
Signed, Sealed, Published and Declared by the said RUTH A. Nl
/C/ {tJ
day of
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
Cumberland, personally came
RUTH EBERLE
who, being duly sworn
,do es
depose and say that as Execu trix
of the last Will and Testament of
RUTH A. N. SELLERS.
deceased
she will 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, Sworn and subscribed before me,
Dc tober 16.
A.O,. 19~
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Be it remembered that on the
16th day of
DECREE
october
80
,A,O,,19_. there was probated and
recorded the last Will and Testament of
Ruth A. N. Sellers
late of
New Cumberland
, Cumberland County. Pennsylvania.
Deceased, Letters Testamentarv were granted to
Witness my hand and official seal the day and year aforesaid.
Ruth Eberle
~ijcuy- (2. /~
REV...44~j E~H'(3.80)
COMMONWEAt:TH OF PEHNSYLVANIA
PEPARTMF.NT OF REYENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
w'
AFFIDAVIT OF
FIDUCIARY
(Instructions on Reverse Side)
Estale of
Ruth A. N. Sellers
October 11, 1980
.'>= IJl-,n
Dale of Death
Lasl Address 617 A!len Street
Social Security No, 138-30-9397
__New CumbeE land , Penna. 17070
Bureou File No.
(LIT"
(STATE)
(liP)
County File No, 21-80-665
1, Decedent died:
( ) Inleslate (wilhout 0 will)
(X ) Teslate (Ieoving a last will--copy olloched)
2, Is the filing of 0 Federal Estote Tax Return required far this eslale? Yes--X- No
3, ( X) Executor!~xxxx(
Administrota rl Admin i stralrix
Nome
Ruth Eberle
Address
617 Allen Street
New Cumberland. Penna.
(CITY) (STATE)
17070
(ZIP)
4, All correspondence should be moiled to (X) Allorney
) Fiduciary.
5, If an attorney is representing the est ale, indicale:
Nome
Charles H. Stone, Esquire
Address
414 Bridge Street
New Cumberland, Penna, 17070
ICITY}
(ST A TEl
(ZIPI
Usl all safe deposil boxes registered in Ihe decedenl's individuol namehor joinlly with, or as an agenl or deputy
of another, or in decedenl's individual name with right of access by anot er as ogent or depuly, Include the name
and address of the bonk or other institulion where the sofe aeposil box is localed, the nome (s) in which Ihe box
is registered and the relationship of the joint holders 10 Ihe decedent.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT MA:NTAINED A SAFE DEPOSIT sax
NAME OR NAMES IN WHICH
SAFE DEPOSIT BOX IS REGISTERED
RELATIONSHIP OF JOINT
HOLDERS TO DECE DENT
None
Under penalties of perjury, I declare Ihall have examined this relurn, including accompanying schedules and
slotemenls, and to the best of my knowledge ond belief il is Irue, correcl and complete,
,- 1,-./7"l [/:.t;U(
SIGNATURE OF FIDUCIARY
5'"-I;J. . i< f
DATE
REII-4!lO 1\-601
COMMONWEAL TH OF PENNSYLVANIA
OEPAR1MENT OF REVENUE
. TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE :'A"
REAL PROPERTY
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(Instructions on Reverse Side)
ESTATE OF RUTH A. N. SELLERS
DESCRIPTION
ESTIMA TED
MARKET
VALUE
DEPARTMENT
VALUATION
(OFFICIAL USE
ONLY)
(TIle decedent was the owner of a house and lots situate
at 1388 Avalon Avenue, Avalon, New Jersey, which has
been sold for $165,000.00. This property is not subject
to tax by the Commonwealth of Pennsylvania.)
TOTAL THIS PAGE
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REV0451 EX+ (3.80)
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
'TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCI-jEDULE "B"
PERSONALPROPERTV
'*
(Instructions on Reverse Side)
Estate of RUTH A. N. SELLERS
ITEM
NO.
DESCRIPTION
UNIT
VALUE
ESTIMATED
MARKET
VALUE
DEPARTMENT
VALUATION
(OFFICIAL USE ONL Y)
1.
(The decedent I s household goods and furnishings
were situate in the State of New Jersey at the
time of her death and not subject to taxation
by the Commonwealth of Pennsylvania.)
o
2.
Guarantee Bank Checking Account No. 1-050-560-0,
having date of ueath balance of $6,197.03. (See
letter attached)
$ 6,197.03
3.
Sturdy Savings and Loan Association Account No.
1-16-001897 in name of Ruth Sellers, having date
of death balance of
10,558.76
4.
Sturdy Savings and Loan Association Account No.
1-18-000-425 in name of Ruth Sellers, having date
of death balance of
10,634.95
5.
Collective Federal Savings and Loan Assocttion
Account No. 865937 in name of Ruth A. Sellers,
having date of death balance of
(See letter attached)
3,006.38
,
o.
Various assets held for the decedent's account by
Merrill Lynch. ~ierce, Fenner & Smith, Inc. per
letter from Margaret H, Kerr, Account Executive,
dated November 5. 1980, together with work sheeL.
attached hereto
52,157.19
TOTAL THISPAGE $82,554,31
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REV-4S2 EX+ (3..aO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSPeR INHERITANCE TAX
RESIDENT DECEDENT
. ESTATE' OF RUTH A, N, SELLERS
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 propBrty 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 lrust deed or instrument relating to the transferred property,
ITEM
NO.
DESCRIPTION
ESTIMATED DEPT. VALUATION
MARKET VALUE (OFFICIAL USE ONLY)
Sturdy Savings and Loan Association Account No,
1-14-000-416 in names of Ruth Sellers ITF Joan Hargis,
having date of death balance of
$ 5,011.76
This transfer is believed not to be taxable; see
affidavit attached.
TOTAL THIS PAGE
$5,011,76
.s; 0 1t,7
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two yems of death, make any lransler of <lny materi<l' p<lrt of his est ale without receiving
valuable and adequate consider<ltien? (Answer "Yes" 01 "No" ,) No
2, Did decedent, within two ye<lrs of death, trilnsfer property from himsel f' hersell to IIIm5el !/hClself and ilnother party
or parties (including a spouse) in joint ownership? (Answer "Yes" 01 "No".j ~
3, If the answer to one or two ilbove is "Yes" and the llilnslm ille cl<limed to be nont<lx:Jble, provide the following
information:
a. Age of decedent at time of transfer.
b. Copy of death certificate,
c, Affidavit by the a\lending physici<ln indic<lting the state 01 decedent's health allime of transfer,
d. All other information sllpporlinp.nontaxilbility of twns[er,
4. Did decedent, in his/her lifetime, nwke any transfer of property withollt receiving il v<lluable or adequate consideration
therefor which was to take effect in possession or enjoyment ilt or il!ler his/her de<lth? (Answer "Ves" or "No".) Yes
a. Was there any possibility thallhe ploperly transferred mighl rellllll to transferol or his/her eslale or he sllbject
to his/her power of disposition? (Answer "Yes" or "No".) YPR
b. What was the transferee's age al time of decedent's de<lth?
5, Did decedent in his/her lifetime make any transfer withoulleceiving a valuable and adeQllate consideration therefor
under which transferor expressly or impliedly reserves for his::ler life or ~II1Y peried which does in lact end before his/her
death:
a, The possession or enjoymenl of or the right to income from the property transferred? (Answer "Yes" or "No",) No
b. The right to designate the persons who shall possess 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 lhe righl was reserved in decedent alone or others.
7, Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's prmnise to pay income
to or for the benefit or care of transferal? (Answer "Ves" or ''Nll''.) No
8, Did decedent, at any time, transter properly, the bmeJicial enjoyment of v~\ich W<lS subject to change, because of
a reserved power to aller, amend, or revoke, or whicl1 could rever I 10 decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) No
9, If the answer to eight above is "Ves," was the power to aller, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Ves" or "No" ,)
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
. ,
.
.
Schedule "E" must include all properlY, real and personal, owned by the decedent jointly with another
partY or parties as joint tenants with right of survivorshi[l, Both tangible and intangible pro[lerty are to be
included. List real estate first,
1, Describe all real property as indicated in the instructions for Schedule "A", Describe all personal property
as indicated in the instructions for Schedule "B", Include the name, address and relationship to the
decedent of the co,owner (s) and the date the joint ownership was established,
2, Indicate the total market value of the jointlv owned property,
3, I ndicate the percentage of the decedent's interest.
4, Indicate the market value of the decedent's interest.
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REY-U7 EX+ (7-10)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
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(lORIGINAL
IHHERITANCE TAX
APPRAISEMENT
o SUPPLEMEHTAL
File No. 21-80-06~
Estate af Ruth A. N. Sellers
Caunty Cumber] and
Date of Death Octnber 11. 1980
In .h. .y.n' that any 'utur. lnt.,..t In this ..ta'. I. t"..'m.d In po.....lon o. onjoym.nt to colla...al h.lrs 01 tho d.c.d.nt alt.. tho
..phatlon 01 any ..tat. lor III. or for y.ors, tho Commonw.olth h.r.by ..p,...ly r.s.'Y.' the right to opp.als. and 0..... tran.I..
Inheritance toxes at the lawful C'ollateral rate on an such future Interost.
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
ASSET SUMMARY
DEPARTMENT'S
APPRAISED VALUE
Tot.1 Reol Properly - SCH. "A" . , . . , . $
Tol.1 Personol Properly - SCH, "B", . . . $
Tol.1 J.inlly Owned Property - SCH. "E" $
Tot. I Tronslers - SCH. "C". , ,', , . ,. $
None
8~.,,4.7j1
18,,44.06
,.011.76
Unreported $
Unreported $
Unreported $
Unreported $
$ None
$ 82,554.31
$ 18.544.06
$ 5.0n. 76
S 106,110.13
DANNUITY
TOT AL GROSS ASSETS
OREMAINDER
TOTAL VALUE
s
I do hereby cerlily that the obove appraisemenl is made in conformity with Pennsylvania law and has been Filed this
day with the Register of Wills.
j!g?MfJ J..tfldri/Jfll) 06/18/81
APPRAISER DATE
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REV-1182 LX
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COMMONWEALTH OF PENNSYLVANIA
NO L 01073.4 DEPARTMENT OF REVENUE
, 01'FICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*
RECEIVED FROM:
;- Ruth Bber1e "l
~ ale C~r1.I!~_ H.~tO.!l.,~._q'__m_
44 BriclljJ,!_J3tA.t _____
_1fD_C;1II!'~d!lIl4.,__'!l.___110_LQ.._",_
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ESTATE INFORMATION:
FILE NUMBER 21-80-665
NAME OF DECEDENT SBLLIRS RU'1'B
MLA.ST 19 19F:JJlST
DATE OF PAYMENT HZ
POSTMARK DATE
A.If.
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COUNTY
CUllberl.n4
Oatober 11, 1980
DATE OF DEATH
REMARKS
SEAL
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Assessment Control No.
prolrabt
11.694.02
mTOTAL AMOUNT PAID
11,694.02
RECEIVED BY
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STONE. SUER'" STEWART
A PROP'UIlOHAL COJltI"ORATION
ATTORNEYS AT LAW
414 BRIDGE STREET
POST OFFICE BOX E
NEW CUHIIKRLAND. I'A. 17070
CHARLla H. aTONE
OIJltALD T. a.uIR
RICHARD W. aTKWAkT
T&LI~HONII: ('71'7) '7'74.'7411
May 19, 1982
Mrs. Mary Lewis
Register of Wills
Cumberland County Courthouse
Carlisle, PA. 17013
In re: Estate of Ruth A. Sellers
No. 21-80-665
Dear Mary:
I enclose the Executrix's check in the amount of $11,694.02
representing payment of the balance of tax and interest in the above
matter.
We tried to calculate the interest to Friday, May 21,
1982. If I am short, please let me know and I will bring you the
balance right away.
Thank you for your patience.
Very truly yours,
R & STEWART
By
H~~"i~
CHS:jd
Enclosure
cc: Mrs, Ruth Eberle
NO. M283979
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
W,
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ACN
m AMOUNT
Assessment Control No.
RECEIVED FROM: Ruth Eberle
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101.
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201
202
Charles H. Stone, Esq.
414 Bridge Street P. O. Bo:. E
New Cumberland, PA 17070
L
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ESTATE INFORMATION:
FILE NUMBER
21-80-665
NAME OF DECEDENT Sollers
LAST
DATE OF PAYMENT Ma 28
POSTMARK DATE 27
Ruth
FIRST
1987
1987
A.
MI
COUNTY Cumber land
DATE OF DEATH October 11
1980
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REMARKS
U] TOTAL AMOUNT PAID
S107.4'i
SEAL
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RECEIVED BY
REV.1162 EX (7.851
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COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
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TO:
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Ctll,,;'!I'i '{(~i /,~/(:;;'-,
, ,. ,)
./ '~/ ,.' "
FILE NO,
COUNTY
,I __ '
DATE OF DEATH'~::.! (' ,'< j;/ /f)(J
/;' }//(I"
,r, ,
Appraised Valuo of Estate:
Real Estato
---..---..---..--
$
+
"
;'...,,:'
, " .- / ;.- /
..J.,! - '
."'./ I .~"...
Personal Property
+
. ". .::':', :':~L": .~! ~ .: ;';/_
Jointly Held Property/Transfers
, .' ,I ,-:<
&,' ,;fu', / /U. /-1
/
,-'; 'I?l:)}'/
Total Gross Estate
Totsl Approved Deductions
// /1
S /.....,.
- --
/' :>...i ,,: .. J
..fi".J.-
Clear Value of Estate
n___---
Less: Approved Charitable Exemptions
---
$ // / .~tJ (,' --'j
Clear Value of Estate Subject to Tax
s
tax due
$
Amount Texable @ 15% Rate
/l/ I~ - ~
I ' /_/a I') ~)
/
tax due
/? // 1. ~;!
/
Amount Taxable @ 6% Rale
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
I '/"/ --0
$(1 / ;, ~7b
,
.. .. .. .. .. .. A five percent discount totaling $
will be granted if tho Inheritance Tax is paid by
Less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
s
+
$
$
= $
=
=
+
+
Interest accrues at the rate of six (61 percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest duo If paid by
is
$ // //'1 0f
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
Assessed by:
See Information on Reverse Sldo
PAYMENT:
Detach the top portion ot this NOlice and submit with your payment to the Register of Wills.
--Address information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for Ii Resident
Decedent"
--Make check or money order payable to: REGISTER OF WILLS, AGENT,
REFUND ICR1:
A refwnd of a tax credit. which was not reQuested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate 13X" (Form REV-1313). Applications are available at the Office
of the Register of Wills, any of the 24 Revenue Field Offices. or from the Department's Forms Service Unit 24
hour Forms Ordering telephone lines in Harrisburg - (717) 233-3443, in Philadelphia - (215) 351-2065,
or in Pittsburgh - (412) 565-3601.
REPLY
TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue. Bureau
of Examination. P.O. Box 8327. Harrisburg, PA 17105. ATTN: Post Assessment Review Unit
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death. a five percent (5%1 discount of
the tax paid is allowed.
INTEREST:
Interest is calculated on a daily
Delinquent Date
basis at the fallowing rates:
Interest Rate
Daily Interest Factor
,000 164
,000548
,DDD438
,000301
,000356
5/27/43 to and including 12/31/81
1/1182 to and includIng 12/31182
1/1183 to and including 12/31/83
1/1/8410 .nd including 12/31/84
1/1185 to and including 12/31/85
6%
20%
16%
11%
13%
--Taxes that became delinQuent on or before December 3 ,. 1981 will maintain iI constant interest rate until the
delinquent balance ;s paid in full.
--Taxes that became delinquent on or after January 1.1982 are subject to a vanable interesl rate that changes
each calendar year.
- -Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued aher the tax becomes delinquent will reflect dn interest calculation to fifteen OS) days
beyond the dale of the assessment. If payment is made after the interest computation date shown on the Notice.
additional interest must be calculated.
--------------- ----------------
REV. 483.A EX 19.84)
J
,.
COMMONWEAL TIi OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
P. O. BOX B327
HARRISBURG. PA 17105
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
ACN 201
OATE01-13-8b
ESTATE OF
SELLERS
RUTH
A
FilE NUMBER 21 80-06b5
OATEOFDEATH 10-11-80 COUNTY CUl1BERLAND
NOTE: TO INSURE PROPER CREOIT TO YOUR ACCOUNT.SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO
THE REGISTER OF WilLS OF THE ABOVE COUNTY. MAKE CIiECKS PAYABLE TO "REGISTER OF WILLS AGENT."
CHARLES H STONE ESg PLEASE RETURN THIS
PO BOX E PORTION TO REGISTER OF
NEW CUuDERLAND PA 11070 WILLS IF PAYMENT IS DUE
., AMOUNT REMITTED
5
~~Y!~~~N~J~~_~~~______~~~~~~E~~~~~~~!~~~0~~~~2~~~-_--------------------
NOTICE OF DETERMINATION ANO ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN
ESTATE OF SELLERS RUTH A FILE 21 80-0f/Cl5 ACN201 DATEOl-13-86
NUMBER
ESTATE TAX DETERMINATION AND ASSESSMENT
1. Credit For State Death Taxes as Verified 1. 2,572. b1
2. Pennsylvania Inheritance Tax Assessed 2. 11,119.58
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other States .00
or Territories of the United States 3.
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed 4. 11.119.58
(Line 2 plus Line 3)
5. Pennsylvania Estate Tax Due 5. .00
(Line 1 minus Line 4)
TAX CREDITS:
Payment
DDle
Receipt
Number
Interest (.J
Amount Paid
Total Tax Credit
Balance of Tax Due
.00
.
4< IF PAlO AFTER THIS DATE SEE REVERSE SIDe
fOR CALCULATION OF ADOITIONAL INTEREST
Interest .00
Total Due . 00
IIf Balance Due is less than $1. no payment is required)
REV. 1593EX (12-B6l
RECORD AD~USTMENT
\ r
10ATE 03-26-87
ESTATE OF SELLERS RUTH A FILE NO. 21 80-0665
DATE OF DEATH 10-11-80 COUNTY CUMBERLAllD
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF
WILLS, AGENT."
....
INHERITANCE TAX
ASSESSMENT
CONTROL NO.
101
COMMOHWEot.UM or pfPtNsn....ANllo
DE'ARTMENi OF Rf\l[NiJE
BUREAU OF INDIVIDuAL T,"XES
p.O BOX Bn7
HARRISBLlRC. P,l 17'OS.SJ27
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Ae Ister of Wills
.,.., .
("")1 0) ::0
~:::o f"Tlo
-.>,; C"Jo
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS:;;\A ~ ",'0
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __~-..: _ _ -0 - - __.~O_ - .
REV. 1693EX (12-B6) "INHERITANCE TAX RECORD AO"USTMENTu ~:':. I '.89
~;. - '..~~~
ESTATE OF SELLERS RUTH A FILE NO.21 SO-0665 ACN 101 .:": DAT~ 03-26'::S7
.-" .)
CHARLES H STONE ESQ
PO BOX E
NEW CUMBERLAND PA 17D70
~
ADJUSTMENT BASED ON:
PROTEST BOARD DECISION
~
VALUE OF
1.
2.
3.
4.
5.
6.
7.
B.
ESTATE:
Real Estate (Schedule AI
Stocks and Bonds (Schedule BI
Closely Held Stock./Partnership Interest (Schedule C)
Mortgages/Notes Receivable (Schedule D)
Cash/Bank Deposits/MIsc. Personal Property (Schedule E)
Jointly Owned Property (Schedule F)
Transfers (Schedule Gl
Total Assets
( 8)
( 11 .00
( 21 .00
( 3) .DO
( 41 __~-2__
( 51 82,554.31
( 6) 18,544.06
( 7) 5,011.76
1D6,110.13
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule HI
10. Debts/Mortgage Liabilities/Liens (Schedule I
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Beauests (Schedule Jl
14. Net Value of Estate Subject to Tax
.00
31,418.64
( 9)
(10)
31,418.64
74,691.49
.00
74,691. 49
(11)
(12)
(13)
(14)
TAX:
.00
74,691. 49
>l06=
X.15=
(171
.00
11,203.72
11, 2D3. 73
(151
(161
15. Amount of Ime 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. PrinCIpal Tax Due
TAX CREDITS:
RECEIPT
#
DISCOUNT (+1
INTEREST (-)
AMOUNT PAID
PAYMENT I
DATE
D5-19-82 I
I
I
I
INTEREST IS CHARGED FROM 05-20-S2 TO D4-10-S7 TOTAL TAX CREDIT 7
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 82.9B
REVERSE SIDE OF THIS FORM.- INTEREST 24.32
* IF PAID AFTER DATE INDICATEO SEE REVERSE FOR CALCULATION TOTAL DUE 1D7 30
OF ADDiTIONAL INTEREST .
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A 'CREDIT" (CRl. NO PAYMENT IS REQUIRED)
D10734
573.27-
11,694.02
, .-
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register 01 Wills.
--Address information IS listed on page 11 of tne booklet. "Instructions for Inheritance Tax Return for a Resident
Oecedp.nt."
--Make check or money order payable to: REGISTER OF WILLS. AGENT.
All payments received shall first be applied to any interest which may be due. with any remainder applied to the tax.
REFUND (eR): A refund of a tax credit. which was not requested on the Tax Return. may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (Form REV- 1313l. Applications are available at the Office
of the Register of Wills. any of the 24 Revenue Field Offices. or from the Department'r. Forms Service Unit 24
hour Forms Ordering telephone lines In Harrisburg - (717) 787-8094. in Philadelphia - (215) 351-2065,
or In pittsburgh - 14121 565-3601.
REPLY
TO: Questions regardlMg errors contained on this notice should be addressed to: PA Department of Revenue. Bureau
of Individual Taxes, P.O. Box 8327. Harrisburg. PA 17105-8327. ATTN: Post Assessment Review Unit
17171 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death. a five percent (5%) discount of
the tax paid is allowed.
INTEREST:
Interest is charged beginning with first day of delinquency, or mne (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1. 1982 bear interest at the rate of six
(6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear IOterest at a rate which will vary from calendar year to calendar year with that rate
announced by the Pennsylvama Department of Revenue. The applicable interest rates for 1982 through 1987 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1985 13% .00D356
1983 16% .000438 1986 10% .000274
1984 11% .000301 1987 9% .000247
--Interest is calculated as follows:
INTEREST ' BA~ANCE OF TAX UNPAID X NUMBER OF OAYS OELINQUENT X OAILY INTEREST FACTOR
--Any Notice Issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice.
additional ,"terest must be calculated.
REV.1410 EX (2 861
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES_
P. O. BOX B327
HARRISBURG, PA 17105.8327 .
INHERITANCE TAX
EXPLANATluN Or. CHANGES
DECEDENT'S NAME
Ruth Sellers
FILE NO.
ACN
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
The Notice of Inheritance Tax Appraisement, Al101,ance or Disallovance of
Deductions, and Assessment of Tax issued 6/2/,/81 ha'sbeen-s,fJus'te;iin--
accordance IIi th the Decision and Order of tll!. Board of A!,pea~8.~._~_l1e~.__ n__._
..--3/17/87 ;
I
-Decreased fromdS31,979.58 to $31,418.64. With-'tili""sa"dJUs-tmeni:, the total
schedule as assessed $31,979.58, 88 corrected $31,418.64.
-1/j) 77'/-/6{3
/
/"
~/r,:2XAMINE
. ./
"
/ .
(
\J-k~eb?
!)C
PAGE
/-1
,
I
IASSESSMENT
101
I CONTROL NO.
DATE 03-26-87
FILE NO. 21 80-0665
CDUNTY CUMBERLAND
TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF
......
REV. 1593eX (12-86)
~.
~.~
4lIL.......
.~.S:2~~r.
~1"".~~~r-"
'-
INHERITANCE TAX
::C"'MOtj....'!;A~ 1... CI: PE"'o;Svr,t."I':'
OEPAII.T"'fN':' OF R[\E":iE
IWR[:':,.r OF tNDh'tCU'::'~ it-XE!
~.C 9CX 83::7
MARl\tU:.IRC. PL 1710~'''3:~
ESTATE OF SELLERS
OATE OF DEATH 10-' 1-80
NOTE: TO INSURE PROPER CREDIT
PAYMENT TO THE REGISTER
WI LLS, AGENT."
A
RECORD AO~USTMENT
RUTH
CHARLES H STONE ESQ
1'0 BOX E
NEW CUMBERLAND I'A 1707D
PLEASE RETURN THIS
PORT ION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted tc Re{Jlster of Wills
REV. 1593EX (12-B6)
~I:l'!: _A_L9~~ - '!:"!'~ _L~II!E_ _ _ . _~_ _ _ -'~E.:r~~N. ~Q'!Y~~ _P_O_R.!~O_N_ EQ~ XO_U.R. ~~c;.C?R..O_S _ _ _ . _ _ .~_ . _ . _ _
ES,ATE OF SELLERS
RUTH
--INHERITANCE TAX RECORD AO~USTMENT"
ADJUSTMENT BASED ON:
PROTEST BOARD DECISION
A FILE NO. 21 80-0665
DATE 03-26-87
VALUE OF ESTATE:
1. Real Estate (Schedule A)
2. StOCKS ane Sonds (SChedule S)
3. Closel~' Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule OJ
5. Cash/Sank. Deooslts/MISC. Personal Proper tv 'Schedule E)
6. JOintly Ownea PrOperI}' (SChecure F)
7. Transfers (ScneduJe G>
e. Total Assets
DEDUCTIONS AND EXEMPTIDNS:
9. Funeral Expenses/ Administrative Costs/Miscellaneous
Expenses (SCht!dule Hl
10. Oebts/Mortg:;ge Liabilities/Liens (Schedule I
11. Total Deductions
12. Net Value of Tax Return
13. ChCintable/Governmental Bequests (Schedule Jl
14. Net Value of Estate SUDJect to Tax
TAX:
15. Amount of line 1" taxable at 6% rate
16. Amount of line 14 taxabie at 15% rate
17. F'r1nClcal Tax Due
TAX CREDITS:
PAYMENT
DATE
RECEIPT
DISCOUNT 1+)
INTER:S7 (-)
~
05-19-82
01073"
5i3.27-
INTEREST IS CHARGED FROM 05-20-82 TO 04-10-87
AT THE RATES APPLICABLE AS OUTL:NED ON THE
REVERSE SIDE OF THIS FORM..
. IF oAIO AFTER DATE INDICA TED SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTER"S,
IIF SALANCE OUE IS L"SS ,HAN S 1
ACN 101
n o:i
,-. ",'"
2..., -..J
( 1) .00 -on ,.,~
_:';x ::?o
I 2) .00 ~!. :r ::'1':0
;u ~;~ "" -.e.>
I 3) .00 r':: < t ,;rl
.OD : '" ...,..,
( 4) h_ .:v ,.
I 5) 82.554.31
I 5) 18.544.06 ~
-'"
I 7) 5.011. 76
I 8) 105.11D .13
( 9)
(10)
.00
31.418.64
(11)
1121
1131
/14)
31.418.64
74,691.49
.00
74.691.49
(15)
(15)
.00
74.691.49
X.06-
x.15=
(17)
.DO
1l.2D3.72
11,2D3.73
AMOUNT PAID
11.1:'94.02
OOTAL TAX CREDIT l' .120.70:
BALANCE OF TAX DUE 82.98
INTEREST 24.32
TOTAL DUE 107. 3D
OR IS REFLECTED AS A 'CREDIT" leRI. NO PAYMENT IS REaUIRED)
I', .
m~~~" i.
~~,~
. ~.1(
11m .,r,.'
111 .)i~
... l~.
."
....:.U4.
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6<>:
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Q
...
r>1 Q
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Z ~ .. '"'
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Eo< o ,;;
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.;; ~
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w
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Z 0 ~ "
~ ~ s
0 ~
Eo< < .. 0
ILl ~
"
c
c:..
~?l-'
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~
~
I
~
,
~
~
c
~c
r
(,-.
,.
III
~.-<
1Il.-<
~'M
0:>:
,.c:'.::
.u"4:l
~P.;
;;-!~
U-'Q.lC""l
"''-<
~1Il0
U'r-!"'"
c: 00 r-l
~ ~
00:<
U 0..
'tl ..
~ Z .
'" 0 '"
.-<H.-<
~ Hill
a.l Z 'M
..0"'.-<
S H ...
~ H cr
<3<1;'-'
i;;
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r--
~
REV. 1807 (EX I (12-881
COIolMON'A'EAL TH 0' PE"friSYIV.lNI':'
DEPAR1U(NT 0' REvE~UE
f1UREl..U OF INCtVIDUl.l TU[t
P.O, 80X 8327
H,t.RRtSBURC.. Pol 1?10!l.B32?
ACN
INHERrTANCE TAX
STATEMENT OF ACCOUNT
101
DATE
FILE NO. 21 80-0665
COUNTY CUMBERLAND
UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT .
CHECKS PAYABLE TO: REGISTER OF WILLS, AGENT.
ESTATE OF SE"LERS
DATE OF DEATH 10-11-80
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMrT THE
TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE
RUTH
A
CHARLES H STONE ESQ
PO BOX E
NEW CUMBERLAND PA 17D70
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted (0 Register of Wiffs
~l,!,!: _A.!-9~~_ ,!:HJ~ _L!~E_" " .. ..>>:....'' "I!E.:r~~N.. ~Q~~13 "P..O..R.:r~O_N_ EQI3 ..Y"O"U..R_ ~I~~~"".. _,,~ _" _ _ _ _ _"" _"
REV. lB07EX (12-B6)
.. INHERITANCE TAX STATEMENT OF ACCOUNT ..
ESTATE OF SELLERS RUTH A FILE NO. 21 80-0665 ACN 101 DATE 06-22-87
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN
BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, THE APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND,
IF APPLICABLE, A PRDJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-26-87
PRINCIPAL TAX DUE:..................................................................................................................................................
11,203.73
PAYMENTS IT AX CREDITS):
PAYMENT RECEIPT
DATE NUMBER
D5-19-82 D10734
05-27-87 283979
DISCOUNT (+
INTEREST (-I
573.27-
24.96-
AMOUNT PAID
11,694.02
107.45
M 00
nr- ",::0
c:~ --.J rTl~
.:!.:;x "'C':)
C'J, S= w;::)
fT'M _,0
:;Il':;c ~- (:"'\"\
r:'-l N :"9
!:::- -.c
. .
_.-
"'"
~J.
INTEREST IS CHARGED FROM D5-28-B7 TO 07-07-87
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM. *
TOTAL TAX CREDITS
ll,2D3.24
BALANCE OF TAX DUE
.49
INTEREST
.DO
TOTAL DUE
.49
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" (CRI, NO PAYMENT IS REQUIRED)
* IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST