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RCC.U ,".731
cmt~ION\\'EAL"lI OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
~ I-"{t' -C:~~l
RESIDEtlT DECEDEtlT
COUNTY OF CUMBERLAND
- .=--- ---- - ----"
IMPORTAtlT: This return l1\u,: be cOOlI,leted in detail and filed in duplicate, with all attached, wilh the lIegister of Wills of..he
Cuunty whele decedent resi.Jcd; lIeturn is due withiu nine mnnths after date or death, uuless an extensiun is glanted
hy the Secre!ilfY of lIe,enue. (Sect inn 703 of Ihe Inheritance and f,state Tax Act of 196\.)
IN Tim MATTEII OF Tim ESTATf, OF
RACHEL M. ALTMAN
} AFFIllAVIT OF
I;X ECU'I1Q\ RIX
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County
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ISTATE FUl.L NAME.O~ DECEDENTl
L.t. .1 cumbe~J.an4
State of
Pennsylvania
J 50:
cumberland
County of
" " _~arilyn A. Russell
x~)O)('Kt<.:.or 01 ,he utole of the above-named decedent being dul)' SW':Iln. dcpou 5
and soy S
Decedent died
February'
27
19~J ,.".,. 1...ln.. I.,. will, ..py.1 whl.h I, h.,.,. .n..h.d. \
IYEARI ~!>l~NKX J
tOA-VI
!MONTHI
Home Clnd addfll.. of ollo'"OY or }
othor authorbed u:prcnnlotive to whom
all corrospondence shouid be mailed.
Richard A. Russell, 605 Manor Building
pj ttsbULgl1, PA
15219
Thai as such executri'lC dcponenl is familiar wilh Ihe affairs of said eslale and Ihe'properly consliluting
I==~K'X~XX~X~
the assets thereof and their Cair market value.
Thai allhe timc of dealh Ihere waS 00 safe deposil bos re~islered in decedenl's individual name, or joinlly wilh, or
as a~ent or depolY of annlher, or in deceden!'s individnal namc, wilh ri~ht of accesS by anolher as agenl or depulY, wilh Ihe
exception of the following: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTE(J A S..,FE DEPOSIT BOX
..-- . - - .- -----=-
THIS SAFE DEPOSIT BOX RENTED
~N NA~ O~_N"!'-1E.S_O.F.
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
NOOa.
Thai Ihe eontenlS of sa id safe depnsH box or boxes are i1emized under Schedules
with the cxccpliOlH.lf the following, for the reasons hereinafter set forth:
of this return,
Thai Schedule A auaehed herell' and made part hereof selS forlh fulty and in delail alt lhe real properlY
in Ihe Commonweallh of Pennsylvania of which decedenl died having an interesl Iherein. \I also sels forlh Ihe
mortgage encumbrances upon each parcel of real property at the dale of dealh, giving the amounl slilt due al
dealh, name of mortgagee, dale, rate of inlerest, and bonk and page of record Ihereof. It also sels forlh in Ihe
columns provided Iherefore the assessed valuation of each of said parcels. Ihe eslimaled markel value lhereof
as of date of death of decedent.
ThaI Schedule B auaehed herelo and made pari hereof sels forlh fulty and in delail alt personal properly
wheresover sHuated owned by Ihe decedenl at Ihe lime uf death: all moneys lefl by Ihe decedenl allhe lime of
dealh. whelher in decedent's immediale possession, slandiog 10 decedenl'S credit in banks of deposH, savings
banks, trUSI compauies, ur olher iostillllians, whelhcr individually, or in trUSI for any other person or persons
giving also separalely the accrued interest Ihereon, if any, down to the last inleresl day prior to decedent's
dealh in Ihe case of savings banks. and tn Ihe date of decedent's dealh in all other cases; all bonds, pnstal
savin~s, Ireasury certificates or noles and olher evidence of iodebtedness of Ihe United Stales 10 the de-
cedent; alt ubligalinns, whelher by stalUle or agreement Ihey arc desi~ualed as las free. of the United Stales,
or any stale, or palilical subdivision thereof. or of any foreip country, which are owned at the time of dealh:
all wearing apparel, jewelry, silverware, pictures. books, works of art, household furniture, horses, carriages,
autonmbiles, boats. and any and all other persunal chauels of whatsoever. kind or nature, left by decedent,
to~elher wHh Ihe fairll' eSlimaled market value thereof: alt bonds and mortgages held by decedent and af alt
claims due and owing decedent 3t the time of death. and all promissory naleS or other inslrumenls in wriling
for Ihe pal'menl of money of which decedent died possessed, of whalSoe"er nature. with interest Iher~on, if
any. giving Ihe face ,'alue and estimaled fair market value thereof, and if such estimated fair markel value be
less than Ihe face value, H sels forth briefly the reasnns for such depreciation as 10 each item: a\l moneys
pal'able 10 Ihe estate from life insurance policies carried by decedenl: alt annuity and endnwmenl conlraCIS
Ihe pmeeeds of which were payable upon the death of the decedent; alt and Ihe curporale stocks and dh'idends
due Ihereon and uupaid as of Ihe dale of death, bnnds and accrued inlereSt thereon 10 Ihe dale of deeedenl's
death and other inve slmenl securilies "ollned by the decedenl at lhe I ime of dealh, wilh Ihe market value lhere-
of at such time.
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In the case of securities of close or fu.mll)' corporntlons, the vulucs reported are nS far a&
pos.lble substRnURtert b). flllllnclal stRtemorots of the corporllllollS, showln'! the nssets nnd ]llIhllltles
thereof as of the dRte of death. The schedllle Rlso selS forth the IlIterest of deeellent nt Ule time of
denth III nn). co-partnership or business, nnd In sllpport of the vlllue of such Interest there Is IIl1nexell to
said :;chedulc, financial statements :;howing the n:;sets and 1 tnhtt it ies or sulcl cO-llurtnershlll or ~l.usln(':;s.
A copy of the eo_partnership ngreement, (If ornl, a stntement setllllg forth the IIl1ture of tlie OIgreemeut)
together wllh a st8tement settlUI\ furth the character of the huslnes., Its ]ocatlon, IInd such other fllct.
l'ertlllnlng to the Imslness liS ma)' be pertlllellt to a fnlr IInrt just IIpprnlsal of the decedellt's lllter"st
therelll mllst be submitted. II .hollld nlso set forth In itemized form, together with the fnlr mllrket vnl""
~hereof, any other propert). oWlled or be'lueathed hy the decedent lit the lime of dellth.
The Schedule C attnched hereto und ronde part hereof sets forlh n true nnswer lo each inflUir)'
contllllled therein and In the cnse of transfers of property, real or personal, within two years of decedent'.
death, In contemplation of decedent' 5 death, or Intended to toke effect In possession or enjoyment at nr
after death, said scbedule sets forl.h the nature nnd value of such prol,erty, to whom trMsferred, the
relationship of the transferees to the llecedent, the proportionate share received b)' eoeh transferee alld
all other facts of a pertinent nature regarding said transfcrs. In the case of trllllsfers Intended to
take effeet in pos.ession or enjo)1I1ent at or after death, there is also attaehen to t.be schcdu]e a COllY
of the deed, trust agreement or other In.trument creating the trust. Ther" Is also set forth in ssid
schedule a list of all property, real and personal, with Its vslue, which p",ses at decedent's death by
virtue of the exercise by decedent, either Individually, or jointly w1th another, or an). power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with 8. copy of the Instrument creating such flavo'er attached to the schedule.
That. Schedule 0 attached hereto and made part hercof sets forth the onmes ann addresses of all
persons beneficially interested In this estate at the time of decedent's death, the nature of their res-
pective interests, their relallonship, if any, to the deeedent, together with the ages at the time of
decedent's death of all minors, annu1tants and beneflelarles for life under decedent's Will. It 01.0
contains a statement showing which of the bcneficiarles nnmed In l,he decedent's will, if any, died prior
to decedent, the dates of their death, their Issue, IUld the relationship of such Issue to the beaeflclary.
That Schedule E attached hereto and mllde a part hereof sets forth all property, real and per-
sonal, owned by the deeedent jointly with Ilnother or others, Including Intangible, stllnding In the name
of the decedent I\nd others, plus the date and plnee of record of instruments effecting the vestiture of
real estate and the date of aelluisition of personalty, plus the name, address and relationship, if any,
of co-ovmcrs to the decedent..
That Schedul~ F attached hereto and made a part hOreof sets forth fully and in detan all debt.
and deductions claimed for and on behalf of this decedent's estllte, Including funeral expenses paid;
family exemption, where appllCab1O; eosts of administration of this estate; counsel fees and l\ldlclary'.
eommlsslons paid or to be paid; cost expended for burial trllstS, tombstones or gravemarkers, and reli-
gioUS services, in consequence of the death of the decedent; debts and claims owing I\nd nnpaln at lime of
death; taxes accrued chargeable for period prior to llecedent's death (except those allowed under Sectloll
651 of the Inheritance and Estate Tax Act); together wilh a statement of collateral pledged ror obliga-
tions, if any. It is agreed that the fidllclary will present proof of said claimed obllgallons upon re-
'1uest, that if the amount actually paid In settlement of any fee, commission or debt is less than the
estimated amount claiming and allowed, that the same will he reported to the Register of Wills, and thlll.
the amount of tax assessed cnn be reassessed in nccordWlCC therewIth.
That the totals of thO Ilpproprl.te colllmns In Schedllles ....., '8', 'C', 'E', and 'F" as directed therein.
have bet!n carried forwnrd and properly registered in the Summary.
,
Subscribed and sworn to before me this _.J3.B':!.:::.--."
._"_"._"..."_..___._._"".". """ """""",.1ay oi.I_. t!!:Mt'!<.,."" ." 19..i.o._
IIll'II'r.~'Ch"\"~ .
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Me "M p~f1r,:I'v2n\3 ;r~,.,il~l\rJtI ( IIJ. .
.)2W~A~fctErrx--
""8,""Orexel,.,Hills"."Circle",_..""..,'"--"..._..._._._'
(Stree~ NumbC1'l '
New ClJJ'ilberland, FA 17070
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SOTE: Before signing affldllv1t make .ure all blnnk spaces In the affldll\'lt IInd .chedules annexed Ilre
filled In with det.lls or the word 'Sone', and In cose thO .assets lncllllle rllre and unllste~ securities,
securilles of close or family corporations or IIn Interest In any co_partnership or business, that the
data Ilnd stlltements required under the paragraph above relutlng to Schedll]e 'B' are atUched. "\1so mak.,
cerlaln that column #1 In the 'SIII""ar)" has been properly completed as Ilbove-ll!rected.
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.1'l\CC'-35
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COMMONWEALTH OF I'ENNSYINANIA
TRANSFER INHERITANCE TAX
SCHF.1lUI.I~ "a"
I'EI\SONAL 1'I\0l'EI\TY
I~STlIlICTlONS: This Schellule ",ust disclose all tllngll>le nnd Intongll>le pcrsonal property owned !Illllvlduftlly
by l.he .Icccdcnt, at the Ume of his deftth. Property owned by the deeellent Jointly wHh another or others
must be I1sted under Schedule "E". Intangible I,ersonal property, titled In the name of the decedent, but
payable at death to another or others, Including but not I1mHed to p.O.D. U. S. Savings Bonds and tents-
tlve trust accounts, must be I1sted, despHe the fact that they are not of the a<!mlnlstered estate.
Tanglblo personal proporty should be listed first (e.g. Jewelry, wearing apparel, hnusehoIIl
goodS, and furnishings, books, palnUngs, automobUes, boats, otc.)
Intangible personal property, such as bonds, treasury cerUflcates, cash on hand and In bank,
stocks, mortgages, notes, together with flccrued Inlerest or dividends, salaries or wages, insurance psy-
able to the esute or fiduciary In said capacity, partnership Interests, interest in any undistributed
estate of or Income from any properly hcld In trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be I1sted in this schedule.
J\ESInENT DECEDENT
Item
NO.
ITEM
I,lst nnd describe f\llly
UNIT
VALUE
ESTIMATED
MARKEl' vALUE
DEPARTllEHT VALUATIO
(Do not write in
this space)
None.
Insert this total opposite "Personal Property., Schcc\ule "0. In
the liAs Reported. column on the last page of th1s return.
x X
N M'I.U
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,f(;s,"'\'~"",lo.l;'''~;,'':.!'........ ,":'\'", \.,1..." " ',STONE & SAJER . ,.......,.....f...-:-;':.... ....,.....'.... :-;."',
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~. .l;l,~~~.~:~?':,:t~~ ~t.. '" -:,'::s:.>"''.' ,.: ,\ .'It~.:. I,.,'. ...". 1 '.. .','. 110 DRIOc;E STREF:,T : ''', ,: .'..' ,::: ':."},:!.t', ;;:;;.i~t.......t:.~i~j,' .: .:," _:" '. ':.:..~
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LAST WILL AND TESTAMENT
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OF
RACHEL M. ALTHAN
I, RACHEL M. ALTMAN, of the Borough of New Cumber
land, County of Cumberland and Commonwealth of Pennsylvania, de-
,
: clare this to be my last will and revoke any will previously made
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by me.
ITEM I:
I devise and bequeath all of my estate,
of every nature and wherever situate, to my daughter, MARILYN A.
RUSSELL, if she survives me by thirty days.
ITEM II: Should my daughter, }~RILYN A. RUSSELL,
predecease me or die on or before the thirtieth day following my -"1 <
death, I devise and bequeath all of my estate, of every nature
,
and wherever situate, to the issue of my daughter, MARILYN A.
RUSSELL, per stirpes, living on the thirty-first day following
my death.
ITEM III:
I appoint
DAUPHIN DEPOSIT TRUST COMPAiI~
of any property which passes
of Harrisburg, Pennsylvania, guardian
either under this will or otherwise to a minor and with respect t
I
I which I am authorized to appoint a guardian and have not otherwise
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specifically done so, provided that this appointment of a guardia
shall not supersede the right .of any
fiduciary in its discretion
to distribute a share where possible to the minor or to another
fer the miner's bc~efi~.
Such guardiau shall have the power to
use principal as well as income from time to time "for the minor's
support and education (including college education, both 'graduate
" .
'\ names as Wltnesses.
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',:;1 I Witness
d ~...
)..~1
~;.1. . LAW o"ICII 'I ~
~!.~i STONE · '..IEft I . ~,!()
It1 ",. ."." ...UT 1 tness
~ {'ow cu......."'. no "., I
i1
',; Page 2 of 2 pages
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to provide for such support and
these1purposes, without further
education, or to make payment for
responsibility, to the minor or t
the minor's parent or to any person taking care of the
minor.',>:,")' ".';
. . ~_ I I .:. :::.:(. 4 - '\'. - -
ITEM IV:
1 direct that all taxes that may be
assessed in consequence of my death, of whatever nature and by
whatever jurisdiction imposed, shall be paid from my residuary
estate as a part of the expense of the administration of my
ITEM V:
I appoint my daughter, MARILYN A. RUSSE
Executrix of this my last will.
Should my daughter, MARILYN A.
RUSSELL, fail tp qualify or cease to act as Executrix, I appoint
my son-in-law, RICHARD V. RUSSELL, Executor of this my last will.
. I ~
ITEM VI: I direct that my Executrix or Guardian,. i
or their successors, shall not be required to give bond f~~ th~"" "1\
""hful '.'fo.m::c:'::E::.:E::::~' ::.::Y h:::::::c::~~y h.n.1 i
and seal this 14ft, day of Sq.t<...b~.- , 1976. \
SIGNED, SEALED, PUBLISHED and DECLARED, by RACHEL
M. ALTMAN, the Testatrix above named, as and for her Last Will and
Testament, and in the presence of us, who, at her request, in her
presence and in the presence of each other, have subscribed our
/lUw-C~
ress
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ress
~fJM,p
"'.
...."................."...............................................................................................
(1)
(As Rcported)
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$ "..,....".."0,,,...........
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$ ,."2..?,I}~,~,' ,~?.........
22,366.85
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SUMMARY
Rcal Propcrty ..m.............................."..,........""".."..,...........,,(Sch. "A")
Pcrsonal Propcrly .........."..".....................".................".."......"..(Sch. "B")
Transfcrs .........."...................."...,."......."..................... ."......"."."..( Sch. "e")
S ched.ul e ...~~,E. ~~...,.,."'"".""..,...,.,"....".".."....,...""."".....,.,"'"""'
Cross Taxablc Estatc .....",..... ....................".."....,","."....,.."...,........."......
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
J.JI"l ~4t l'llnJ
l'LrJ!,h, IlJ
[SLUE Of
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~.J IH~ L,,,L AI~j) ~LJ...Ii"l T Y
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l~~o dKULJ~I'~lJ~ ~1
nNKKI~uJftU PA L71l7
Ii 1/ IU{-')(JuU
REVS55
RACHEL /.\ ALH,AN
H OkEXLL HILL Ll~
NE~ CUMBLRLANJ PA 17010
tiLt ~U. uljd.~U
The Department of Revenue has obtained information regarding the death
of the above named individual and we are requesting your assistance in the handling of this
matter. Enclosed is a bulletin providing general information about Pennsylvania's Inheritance
Tax laws to assist yOU.
Receipt of the information requested below will expedite this matter and eliminate
the need for additional correspondence. We would appreciate your response within 10 days.
Completion of this form does not fulfill the legal requirements for filing an inheritance
tax return.
1. Have you or any other individual contacted the Register of Wills regarding the administration of
this estate? 1:J..t/ It('-'" ~elJ:(~{c-' "k<' ~,' d [;[:" , /!~ /t-~~ ;;/,~ ,",-'
1,,',4,--: } <,"J ,it <It c:- .-<It 'teA:, ,Jc,,!,c..-<! ,,",- 4' ?(~ Y N .......---
1, .' 7 es 0
./t',G;) .~:.;rz,."f.-Z~U.A__L4_, q 4.(!-r:.L.-IJl.~<'-~ zL<> (.~l'..-- _i't.y't''L~_~ rLt'~~-IIL~<-t:.-"--__.
If "Yes," please provide the name and address of the personls) administering this estate:
Name
Street Address
City, State, Zip Code
If the answer to 1. above is "Yes." you may disregard the remaining Questions; if "No," please answer
the following to the best of your knowledge"
2" Did the decedent own, in his or her name. alone or jointly with another person(s) (except with
surviving spouse), any of the following:
/
Real Estate Yes No ./
Personal Property such as stocks, bonds,
furniture, automobile, livestock, etc" Yes , /' No
Bank Account(s) Yes v / No
Please complete reverse side.
..
Rcc-n
RESIDENT UECE\JI;NT
SCHEIJULE "E"
.I01NTL Y OWNEIJ PIWI'EllT"
r,~
.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: Thl~ sell.-tha1e mllst disclose ftl1 property, rell) lUllt personal t ownl!rt by the decedent. Jointly
wi th ,mother ur others, includlllJ; InlnnAlhlcs, stnlldlng In the ,,"me or the deccdcnt. and others. List.
rll:t) pst.alf.' first.. 115 ent..1reUcs,' or Joint tenltl1ls, giving hrlef dl!scrJpl.ton, 85 lndlcntcd 1uuter Schedule
"A", plus the elnte IIIl(t plncc of record of Inst.rument effecting ycslt llIro, but do not include cnt.1rctlos
or out of st:\t.o renl cslulc Vllluc In estnte vnlulltlon cnll1rnJh J1crsonlll propcrt)' should be listed 8.5 In
Schedule "U", p1u5 dale of Rcquisltion. /lnd the numo, ,uhlrcss Mid rclntJonshlp Or nny) of co...owners to
the decoden t.
Description of Propcrt)', Dale of Acquisilton. NIlmc
Address nnd Relationship of Co-Ov.-ncrs, Ilnrt Plnce
of Record of Instrument, whcre nenl Estate.
:>< ~ ~ Q)(SO(R)::
:>< ~ X
Cntt
Vnlue
pc rcclI tnge
Shure
ES lol.
VRlunllon
DEI'AlITlIENT VALUATION
CAUTION-Do nol Write
In This SpRce.
Value of Value of
Entire Decedent's
property Interest
y
(X
:>< ~
Shares Stock
117 Wellesley incane fund 10.26 1/2 600.21
17 Michael Baker Corp. 4 7/8 1/2 41.44
100 Lear Petroleum Corp. 4 1/2 1/2 4225.00
100 Boyerta.-m. Gtd. Water Auth. 3 3/4 1/2 4687.50
500 PA Entel:prises, Inc. 13.93 5 1/2 3484.38
1467.l72 Federated High inccare sec. ll.9l 1/2 8737.01
Joint checking account .~ G91.31) ~~J.:J..'f
( 182.6 I 1/2
.26'1'1.9- ~
All of the above C7Wlled jointly by
decedent and Marilyn A. Russell
~
~,366.85)
III~crt this totnl oPllosite "Jotnll)' O\l'lwrt Properl),II, Schedule "E"
in the "As I\cllorlcd" colunll on the lust }lage of this return.
.1..~ 7'11,00
~
REV-484 EX. (J-80)
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
Fi I e Numbcr
21-80-0683
Estate Namc
Rachel H. ^lJ:J1!lI-D____
Dote of Death
2-27-80
Sociol Securi ly Number
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and lor the County 01 Cumberland
Pennsylvania, do respectfully report that I have appraised the real and personal property os reported in the loregolng
return at the values set forth opposite each item in the last column to the right in Schedules "A", 118", "C.., and IIEI.
Dated: January 22, 1981
JPI'of''''/l./-jf:J't>If;JJr~)
INHERITANCE TAX APPRAISER
AOJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISEO COOE (HARRISBURG USE ONLY)
Real Property (Schedule A) S -0- 00+ 92+
Perianal Property (Schedule B) -0- 10+
Joint-Held Property (Schedule E} 22,798 00 20+
Transfer. (Schedule C) -0- 30+
TOTAL GROSS ASSETS 22,798 0
leu D.bls and Deduction. 40- 93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life elloles or ~ FACTOR PRINCIPLE VALUE CODE
annultle.. . . . . . . . . . . . . .
FOR USE OF REGISTER ONLY
TalC on $
CODE
COMPUTATION OF TAX
$
$
$
$
6%
TalC on S
15%
TalC on $
TalC on $
TalC on S
$
ElCemptions
Total Estoto
TOTAL TAX
INTEREST FROM
BALANCE
TO
S
$
$
Less Credits
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
S
+ S
S
=
$
+
=
INTEREST FROM
BALANCE DUE
BALANCE
TO
S
s
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*'
ESTATE
/(>-,~j"I./ ;//
/l ~
.~/./.....~I . (i,l' , //'/
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y
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DATE OF OEATH ,-; /:-(r
//
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,
, ,II f."
/ I'IV
FilE NO,
Appraised Value of Estate:
Re.1 Estate
$ -----
+ ------
Personal Property
" '/ r" ". ,.
+ " ' '
,
$ !
Jointly Held PropertylTransfers
Cle.r V.lue of Est.te
1J7
i /, 'J
,..
- /
I '
"j
Total Gross Estate
Tot.1 Approved Deductions
-
s i? /1? ,j'j
I
-.-----
Less: Approved Charitable Exemptions
s :'/ '//3 1/',
Clear Value of Estate subject to Tax
Amount Taxable @ 6% Rate
s /,) /1'1 'I"
.'
tax due
$ 71 if. ,,'-0
tax due
Amount Tax.bl. @ 15% Rate
* * '* . ... '*
TOTAL PENNSYLVANIA INHERITANCE TAX OUE
""'- ;:- ,. 1/ ," 1 / "
,I,,,,:,,;'A/ v' ;/.Ili" " .." , :/"' , I J) J,
I' Ll......-_ ,I / ~ i.:
A five percent discount totaling $
Inheritance Tax is paid by
$ l1 f (;'-()
;M> ~'1Jr;.'/ tJ)
,) lIY
1 {' (; 1/
will be gr.nted if the
Less Credits:
DATE OF PAYMENT
AMOUNT PAID
OISCOUNT
INTEREST
TAX CREDIT
$
+
$
$
= $
+
=
+
=
Interest accrues at the rate' of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest duc if paid by
is
BALANCE OF PENNSYLVANIA INHERITANCE TAX OUE
$
lC// 11
I / t/.'.
Assess.dby: // //.'/f1 ft.'
Agen1 for the com,"}onwtllth
5eelnlorm81ion on Reverso Side ,t'\-" ~,---
I! (1 !.J/LC,'j
.,__"., ,'I ',/
"
/.:;::>I/.'~,J
I
/
Form RCC.la
DEDUCTIONS ALLOWED IN
OI"FICE OF' THE
"EQI8TtR 0" WILLI
,';'.)(~,I C - 0' S'J
STATEMENT OF DEBTS
AND DEDUCTIONS
TNt SUM OF ............ .1JI/fs: _
'ijjj~mJr:&~
"h'.r~''''
OF CUMBERLAND COUNTY
AND AGENT 0' THI CO"""'OHWIIULTH
ESTATE OF
.
. 9,-i.,.{' ,,(I-2<1./,{.:;)
RACHEL M. ALTMAN 8 Drexel Hills
LATE 0"
DATE OF FILING APPAAI5EMENT
/ - .;; 7-)J I
DATE 0' DEATH
Februarv 27.
New Cumberland
PA 17070
1980
DATI[
I :oouc:~:"
NAMe 0' PAVEE
RE.MARKI
AMOUNT
M ers Hall Funeral Home
Hol S irit Hos ital
Funeral expenses
Last illness
2308
2258
Tax consultant
615
19
1068
40
9
3
Ph sician
Professional Pharmac
Camp Hill Nursing Center
Kenneth Hall
Last illness
Tax Collector
PA De artment of Revenue
me tax owed at
death
1048
State income tax owed at
Famil
tion
194
2000
250
death
j,?" " c;::. ~ichard
A. Russell
~;". . ::t: :,.~~
", ~,~
~z
1:.1.- N =",
WI. "-.1
~-:. = '"'
CJ , OJ
""'
Do: 0 JJ~
50 ,J
Attorney's fee
9814
I,
CUMBERLAND
Marilyn A.
J~:'sel1
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
NV KNOWLEDGe AND .'[LIE', THE ,.OREQOING II A JUaT ~H~ T~ I
ADJilIINIITRA.TION IUDMlnlD TO THe laTATI 0'" Rae e .
INWIRlfI.NC[ TAX PUftPOIII.
"Aftl'n".I'il OF DUTI.
HERIIIY CERTIFY, THAT. TO THE aUT 0'
'UNE~AL EXPINIII AND UP'!Nla c,
t'lICKJ"IID. AI DEDUCTION' ,o~
~ I):e '
'1 L~ r, ",; ">' -, "&'~~-<--
IW IIN AN" U"C.'.~D '"'Q~. Me THII '" aA /' nAY Dt' Ma-f'ilyn A. Russell
~ ,,,Wcrt1. t.o!i!rY i'uD.le v I"i
.- ,.~
st "l I~ fC .' ..,. .' .. I \, .. ,
. .
fL. ..)
'J\} ,...1,. "~,,t .~.,.
Vemh,~r. Penm;l'ani:l A~~crl:~t;cn cf Nclii:i
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
'*
Vb? ) 1-;
"
\ \ .-., -
DATE ~..\,^"", ,""" '1
ESTATE0?(. (")AJO" 'V'n
.-., I (;. ((/::;J
FilENO. 0'," ,I, /J" -.":,)
COUNTY C\)J'f'0 .\Lr.l'l.~'{1 r.1 t
DATEOFDEATH-1, ,,}/-- ,.;:), 7_ /1.Po
} 1 K?
,. (.1)_.
. ) Y J:,\->,o,.
V'_
COUNTY FilE NO: ~ I ' '6 U - 1:. \.:.s
TO: t?'JI ~~."-t C'-~^Q~r)~
=:a1 ~:~ ~ J
.?' _ \,-\ . \ ,'(-"(;, . () .
1-
(~{, ,~...
1
Appraised Value of Estate:
Real Estate
s
Personal Property
.
Jointly Held PropertylTransfers
.
s
Total Gross Estate
Total Approved Deductions
Less: Approved Charitable Exemptions
s
Clear Value of Estate Subject 10 Tax
s
Amount Taxable @ 6% Rate
s
tax due
s
Amount Taxsble @ 15% Rate
tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
s
'7 r-b 79
,
* ... * ... '* '* A five percent discount totaling $
will be granted if the Inheritance Tax is paid by
Less Credits:
DATE OF PAYMENT
1-,J,,0.h
AMOUNT PAID DISCOUNT INTEREST TAX CREDIT
7 "-6 7t; . '7 ;('?" ~(,j
$ 6 . 1 $ $ = s 1
, I
. =
. =
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by
is
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
See Informal ion on Reverso Sido
...-.,.... -- .
tI. AEY.116;2:EX
; \ ~ ' ; COMMONWEALTH OF PENNSYLVANIA
:' 4 No.K000450 DEPARTMENT OF REVENUE
I,' , OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
' II
"
.
'II
!l
=
III
I'
I
t1 RECEIVED
,~ FROM
I
ADDRESS
_a
~.-
11:::1I.__.. ___ ..__
"--ESTATE INFCiRMATIO'N"'-
DA TE OF DEATH
FilE NUMBER
21-80-683
DATE OF PAYMENT
Januar 29 1981
COUNlV
NAMEOFDECEDENT
RACHEL M. ALTMAN
Cumberland
------------------------------------------
~OSTMARK DATE
"MARKS, "PAm IN FULL"
SEAL
I
TAX AT 6%
TAX AT 15%
TAXAT_%
.
ESTA1ETAX
m
m
RECEIVED BY
REGISTER OF WILLS
------------
~-....
--
I
--- - -- - -- - - - - -- - -" --- - - - - -- - -- - - -- - -----
TOTAL TAX CREDIT
779.00
LESS DISCOUNT
( .010)
PLUS % INTEREST
IFROM 11-27-80 TO 1-27,.81
7.79
TOTAL AMOUNT PAID
786.79
~ . ~ -_....-"
Mi. SI<WAT1.LRE' i
<<fly c. lOew 8
Register of Wills
h'WI~"
'*
APPLICATION TO
TRANSFER SECURITIES
FILE NUMBER: AI 9',1
COUNTY ~"< - (/ (/ -
tf.Y~
REV.517 EX+ (1.801
COMMONWEAl. TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
STATE
RESIDENT DECEDENT
NOTE: THIS APPLICATION MUST BE FILED IN TRIPLICATE WITH THE REGISTER OF WILLS FOR THE
COUNTY IN WHICH THE DECEDENT RESIDED AT THE TIME OF DEATH.
Name of D.cedent:
Rachel M. AltmAn
DATE '~tuc/J/~,/ftfl
Dat. of De.th:
Addr.ss of
Dacedent:
2/27/80
County: cumberland
8 Drexel Hills Circle
New cumberland, PA 17070
(CITY, BOROUGH)
(STATE)
(ZIPCODEI
DESCRIPTION OF SECURITIES:
500
common
(CLASS Of- STOCKI
c.
PA Enterprises, Inc.
(NAME OF ISSUING COMPANY)
b.
1. Stocks 8.
(NUMBEH OF SHARES)
d.
2/21/80
$6,968.75
e.
(DATE OF ISSUANCE)
(DATE OF DEATH
TOTAL MARKET VALUE)
2. Bonds ..
b.
c.
(MATURITY DATE)
(FACE AMOUNT)
(INTEREST RATE)
d.
e.
f.
(DATE OF DEATH
TOTAl. MARKET VALUE)
l1lIchel M. AltmBn arxl Maril:fJl A. Russell, joint tenants
w.lth rights of surviwrship
(NAME OF ISSUING COMPANY)
(DATE OF ISSUANCE)
The securities are registered as follows:
(NAME OR NAMES IN WHICH CERTIFICATES ARE REGISTERED)
Name of Applicant:
Address of
Applic.nt:
Marilyn A. Russell
8 Drexel Hills Circle
New Cumberland, PA 17070
(-:ITY, BOROUGH) (STA.TE) (ZIP CODE)
x'.; ) l' /1 ,A cJ
, "' "4IIL'.r~v" IJ/.. j[:U...ud-e.-.-
. (J (SIGNATURE)
CONSENT TO TRANSFER SECURITIES
I hereby consent to the transfer of the above securities and waive the filing of a certificate certifying to the
payment of the transfer I nheritance Tax.
Signed for the Secretary of Revenue
.!JJJi~1' ~J / /5
(DATE)
/1f/
.
By
COMMOI~W~"ALTH OF PENNSYLVANIA
DEPA~TMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
-
COUNTY FilE NO:
" /- ':'()-
DATE
./J "J - .-/
.II"" I '"
(> I"'" ..I(J_{ ,,/,/
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;
---
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ESTATE
-
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FilE NO,
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:;. . ;/ ///:t)
"'
DATE OF DEATH "I,
Appraised Value of Estate:
Real Estate
$
Personal Proparty
+
Jointly Held Property /Transfers
+
/.:
'-r
$
//
"
, '
,
Tolal Gross Estate
. -
,
...'j
Total Approved Deductions
Clear Value of Estate
$
..., "II,
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
$ ,1/ I r)' :', ...J ";
Amount Taxable @ 6% Rate
$ ,',' j:' >; u'j
'",I .' ~
$ "," 1'1 .~(J
tax due
Amount Taxable @ 15% Rate
tax due
,": (~./
... * '* '* ... '* A five percent discount totaling
wlll be granted if the Inheritance Tax is paid by
$
Less Credits:
DATE OF PAYMENT
/-;' '/ - y /
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
/ '/: . (,
l .; J~ .I I
$
=
$
+
$
$
+
=
+
=
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by
is
I. .,,'i()
;'
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE,_._
s
J~
. /'I'II_I{~/"'<;')
;' /'Ct" ,.~_.r:.,.C.
~. ,,{.,
,'\ -'
~
Assessed by: . /'/ / /.,',.f I"
See Inform"lion on Reverse Sido Agent fOj~~,com~J~te,alth{~ ;'
I I J /(1,". "'-"'"
, 7'///"
~/
(. I ;1. t. ,(I'
,,'
,/ ~
I
I
;..- <
/1:
I
I
..
."~~
~~- .
:11I
. "
~d.
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
P. o. BOX J65J
HARRISBURG. PA.
17105
March 24, 1981
IN YOUR REPLY PLEASE!
REFERTO (17) 787-6670
Ln 1.}3/1o -r"V H
, ~
'(~
Rachel M. Alt;an Estate
File No. 21-80-0683
Date or Ueatn: ~~ULUdLY 27, 1980
County of Cumberland
Department of Revenue
Board of Appeals
P. O. Box 1874
Harrisburg, PA 17105
7lJx/+ -0
r:..{)
Re:
Gentlepersons:
,;
Pursuant to Section 1001 (1) of the Inheritance
and Estate Tax Act of 1961. (72 .P.S. ~2485-l00l), a protest
is filed against the action of the Register of Wills allow-
ing a family exemption claimed by Marilyn A. Russell on the
Statement of Debts and Deductions approved January 27, 1981,
in the above-named estate.
The petitioner contends that the Regis ter of Wills
erred in approving the family exemption since the family
exemptiC;'ti' can only be clai.med against r,?al.and/or pers:onal
assets...Stevens Estate, 434 PA 259 (1969). The appraisement
filed January 22, 1981, lists only jointly-held property.
The petitioner claims that the family exemption
does not exist and should be stricken from the Statement
of Debts and Deductions.
cc:
Marilyn A. Russell
8 Drexel Hill Circle
New Cumberland, PA 17070
Very truly yours,
A~~~'~~"v""
Document Review Unit
Reports Reconciliation Division
fJf
Richard .A. Russell, Esq.
605 Manor Building
Pittsburgh, PA 15219
Department of Justice
AJZ/kdd