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21-80 "?S~3
No.
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
In the Estate of
DP.LLA n. ZIf>1MERl4JI.N
, deceased.
To Register of Wills for the County of Cumberland, in the Commonwealth of Pennsylvania.
Petitione$) Is (are) the execut 'H'"
named In the Last Will and Testament of
Della n. Zimmerman. dated /lpri 1 l) r 1%7
Decedent was a citizen of the United States and a resident of r.t"chan i C!;nllrq
~RiCl (Borough), Cumberland County, Commonwealth of Pennsylvania,
Decedent died on 5at:\lrn"y r
the F;t:h day of n",,,,,,mh...... A,D. 19.B..O..-, In the
County of Cumherl "nn ,State of p" at the age of -8.Lyears.
Decedent has (has not) been married and has (has not) had children born to him (her) since the ex-
ecution of the above described Will.
Decedent was possessed of personal property to the value of t.75 .000.00
and of real estate to the value of
S12G.OOO.00
as near as can be ascertained; said real estate situated as follOWS' ? 1 R""t- M"i n C:t.....~t-
Ann G?7 NjO~t- H~i't"'l ~i-"'CIl~"". MCIl,..h~nif'Oc:r"r'J. PCllnn!=;ylv~n;rI. 170~I1.
Therefore, your petltloner(s) respectfully apply(ies) for the probate of the said Last Will and Testa'
ment and for Letters Testamentary theron,
Dated np.~pmhp.r 1 ? :
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Name and address
of Pelitioner(s)
,l:l ()JIA>./;~l r~,.oj 'Nl<."..<m-14<MJ
702 Sou ork Street
I h nicsbur Penns 1vania
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND j
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f
ss
HAROLD E. Z I!-1HEJU.Il\N
and
nONALD R. ZI~1ERMAN,
named in above application, being duly S~lorn according to law say(s) that the
statements set forth in this petition are true to the best of their knowledge and belief.
_SworIL- and subscribed before
me, _ --.Decembel:-J.2-._ 19 illL
a. ~'
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e tI g'5ter
Filed: December 13, 1980
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Attorney \fmORGE N.
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LAST WILL AND'TESTAMENT OF DELLA H. ZIMMEro~
I, Della H. zimmerman, of the Borough of Mechanicsburg,
County of Cumberland and State of Pennsylvania, being of sound and
disposing mind, memory and understanding, do make, publish and de-
clare this my last will and testament, hereby revoking and making
void all former wills by me at any time heretofore made.
1. I direct the payment of all my just debts and funeral
expenses as soon as conveniently may be after my decease.
2. I give, devise and bequeath all the rest, residue and
remainder of my estate, real, personal and mixed, whatsoever and
wheresoever situate, to my executors, in trust for the following
purposes:
(a) To pay the net income therefrom to my husband,
Merle R. zimmerman; for and during his natural life.
(b) If my said husband should exhaust all of his own
assets, my executors shall have the authority to consume principal
for his maintenance, support, and payment of medical, hospital, or
other institutional expenses.
(c) After the death of my husband, the balance remain-
ing in said trust estate shall be divided into four equal shares,
as follows:
(1) One (1) share to my son, Harold E. Zimmerman.
(2) One (1) share to my daughter, Isabel F.
zimmerman.
(3) One (1) share to my son, Donald R. Zimmerman.
(4) One (1) share to the children of my deceased
daughter, Pauline R, Ingraham, i.e., Donald
Richard Ingraham, Robert Eugene Ingraham,
and William Ross Ingraham.
Page 1.
3, In the event, however, that my said husband should pre-
decease me, or should die at about the same time as I do, such as
in a disaster common to both of us, the remainder of my estate is to
be divided into four equal shares, of which I give and bequeath one
(1) share to my son, Harold E. Zimmerman, one (1) share to my
daughter, Isabel F. zimmerman, one (1) share to my son, Donald R.
zimmerman, and one (1) share to the children of my deceased daught-
er, Pauline R. Ingraham, Donald Richard Ingraham, Robert Eugene
Ingraham, and William Ross Ingraham, to be divided among them
equally.
4. I appoint The First Bank and Trust company of Mechanics-
burg, pennsylvania, to be the guardian of the shares of such of my
grandchildren who are minors at the time of my death. As guardian,
the said Bank shall accumulate the income from each minor grand-
child's share until he reaches the age of twenty-one (21) years,
except that it shall have full discretionary authority to use the
income and also the principal of each grandchild's share for the
purpose of higher education.
S, My daughter, Isabel F. Zimmerman, and my son-in-law,
ROSS Ingraham, together with his sons, shall have the privilege of
occupying the living quarters which are occupied by them at the time
of my decease for at least six (6) months, and if the real estate
is not sold at the end of said period of six (6) months, until the
real estate is sold, to enable them to locate other satisfactory
living quarters.
6. Lastly, I nominate, constitute and appoint my husband,
Merle R. Zimmerman, and my sons, Harold E. Zimmerman and Donald R,
zimme~an, to be the Executors of this my last will and testament.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
Page 2.
611
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this ~ day of April A.D. 1967.
1s9.1Y~ 7:J ' 1:;:...AA...;.......>-HMo-<!eEAL)
()
Signed, sealed, published and declared by the above~named
Della H. zimmerman as and for her last will and testament, in the
presence of us who have hereunto subscribed our names as witnesses
thereto in the presence
of the said te?t.~trix and of e~ch other.
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Page 3.
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OATH OF Pt:RSONAL RI,PRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Lellers of Administration in and for the County of
Cumberland, personally came
IlARnLD F.. 7.U'~\F:Rl~AN <lnr1 nONI\IJn R. 7.IMHBRNA.'l.
who. being duly swnrn
,do
depose and say that as
F.~p~nr.n,...~
of the last Will and Testament of
npll rt II. Zirnmp..rmrln.
deceased
they
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. f;w,rnand subscribed before me.
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DECREE
Be it remembered that on the-1.Eth-day of
December .
,A.D.,19~, there was probated and
recorded the last Will and Testament of
np.T,T.A H. 7. T/.'IIP Rr,I/I 1.1 .
late of
l-hp Rnrr)\]qh of Mechanicsburn.
,Cumberland County, Pennsylvania,
iIlIROIJD E. and DmTALn R. ZUl1o\Effiollu'l.
Deceased, Letters Te stamen tarv were granted to
Witness my hand and official seal the day and year aforesaid,
~d4Y r2. 9i,~.:v' .
RegIster
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PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file
aretum:
a. The personal representative of the estate of the decedent as to property of the decedent administered by him
and such additional properly which is or may be subject to Inheritance Tax of which he/she shall have or
acquire knowledge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of 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 to be filed in duplicate with Ule Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
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 of Revenue within the nine-month period.
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report
required of him,. .shall be personally liable. . .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by
law,"
5. TAX RATES
Inheritance Tax is payable at the rate of 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 of 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 the Register of Wills of the county wherein the decedent resided and are
received subject to the final determination of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which I ien 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 belonging to a transferee liable for the tax.
a, FILING OF FALSE RETURN
Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services performed
in administering an estate is reportable for Pennsylvania Income Tax purposes. This taxable income item should be
reported on form P A-40-lndividuallncome Tax Return,
REV-450 EX+ Clo~OI
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
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SCHEDULE "A"
REAL PROPERTY
(Instructions on Reverse Side)
ESTATE OF
DELLA 1/. ZnltillIWJ\N
ITEM
NO.
ESTIMA TED
MARKET
YALUE
DEPARTMENT
VALUATION
(OFFICIAL US/! ONL YJ
DESCRIPTION
1. Two-story frame structure located at 23-25 East
Main Street, Mechanicsburg, Pennsylvania, con-
taining store on first floor, two apartments
on second floor, and two-story brick garage
and warehouse at the rear. This property was
appraised by Joseph McGraw, Inc. at $63,000.00
(See Appraisal attached hereto), but was sold
by the Executors for the purchase price of: $ 75,000.00
2. Two and onehalf story frame dwelling, utility
shed, and detached one-car garage at 627 West
Main Street, Mechanicsburg, Pennsylvania, ap-
praised by Joseph McGraw at: 46,000.00
TOTAL
$121,000.00
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If additianol space is necessary, use BW' x II" sheets.
REV.4!51 (1.801
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of
ITEM
NO.
2.
SCHEDULE "B"
PERSONAL PROPERTY
*'
(Instructions on RCVf?rsC Side)
DET,T,l\ H. Zmr,lImH~l
DESCRIPTION
UNIT
VALUE
ESTIMATED
MARKET
VALUE
OEPARTMENT
VALUATION
(OFFICIAL USE ONL YI
1.
Checking Account i160-7680, First Dank <<
Trust Company of Mechanicsburg, Pennsyl-
vania:
Checking Account *160-736-5, First Dank &
Trus t Company of Mechanicsburg, Pennsyl-
vania:
Checking Account #160-749-8, First Bank &
Trust Company of Mechanicsburg, Pennsyl-
vania (even though this is a joint ac-
count in the names of the decedent and
Harold E. Zimmerman, their son, it is
considered part of the Estate):
Savings Account #503-522-5, First Bank &
Trust Company of Mechanicsburg, Pennsyl-
vania:
Interest thereon to date of death:
Certificate of Deposit #4296, The First
Dank & Trust Company of Mechanicsburg,
Pennsylvania:
Interest thereon to date of death:
Certificate of Deposit *4430, The First
Bank & Trust Company of l1echanicsburg,
Pennsylvania:
Interest thereon to date of death:
Certificate of Deposit #7281, The First
Bank & Trust Company of Mechanicsburg,
Pennsylvania:
Interest thereon to date of death:
Evergreen Savings Account, Conunonwea1th
National Bank, #14-0012408-5:
Interest thereon to date of death:
Household Goods, as appraised by Chuck
E. Bricker, Auctioneer:
2,580.00
$ 2,583.81
3,425.60
3.
7,184.72
I.
29,744.87
297.44
5.
5,000.00
121. 45
6.
2,000.00
27.50
7.
10,000.00
180.34
8.
13,882.14
149.35
9.
TOTAL THIS PAGE 77 ,177.22 77, /77 .z.:Z
%//j
INSTRUCTIONS FOR COMPLETING SCHEDULE "B"
Schedule "B" must include all tangible and intangible personal property
owned individually by the decedent at the time of death. Property owned
jointly with another party or parties should be listed on Schedule "E" . - Jointly
Owned Property, Intangible personal property, titled in the name of the decedent,
but payable at death to another party or parties, including but not limited to
P. 0, D. U. S. Savings Bonds and Tentative Trust Accounts, must be listed on
Schedule "B".
Tangible personal property should be listed first. Examples of tangible
personal property are jewelry, wearing apparel. household goods and furnishings,
books, paintings, automobiles, boats, snowmobiles. aircraft, etc,
Intangible personal property includes cash-on-hand and in the bank, stocks,
dividends, bonds, mortgages, treasury certificates, notes, together with accrued
interest, salaries or wages, insurance payable to the estate or fiduciary in said
capacity, partnership interest, etc. An interest in any undistributed estate or
income from any property held in trust under the will or agreement of another
even though located outside of Pennsylvania at the time of death should be
listed on Schedule "B",
A completed Partnership Interest Report (REV-894) must be attached for
each partnership or joint venture, and a completed Closely Held Corporate Stock
Information Report (REV-893) must be attached for each closely.held business
interest or sole proprietorship reported on Schedule "B".
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within t\'lO years of de~th, make any transfel of ~ny matell:d pilit of his est~,te ,,;thout receiving
valuable and adequate consideration? (Answer "Yes" or "No".)__
2. Did decedent, within two years of de~th, transfer property ham himself/hersellto 11Imsel!/herself and another party
or parties (including a spouse) in joint ownership? (AII~\Vel "Yes" or "No".) -
3. If the answer to one 01 two above is "Yes" 3nd the tr:lIlslers ale c1:lilaed \0 be nonloxilble, plovide the following
information:
a. Age of decedent at time 01 transfer.
b. Copy of death certificale.
c. Affidavit by the ~ttending physiciilll indicilting the stilte of decedent's Iwallh ot lime of tr~nsfer.
d. All other information suppGrting nontaxabilily of Iransfel.
4. Did decedent, in his/her lifetime, make ~ny tr;lnsfel of property without receivinp, ~ v<llllahle or adeQu~te consideration
therefor which was to take effect ill possession or onioymo:lt at or ~rfrr Ilis.'her death? (Answer "Yes" or "No".)
a. Was there any possibility th~t the properly transferrerlmir.!rl relllrn 10 (ranslelor olhis/ller est~te or be subject
to his/her power of disposition? (Answer "Yes" or "No".j --
b. What w~s the tr~nsferee's ~ge ~t time of decedent's death?
5. Did decedent in his/her lifetime m~ke any tlanslel without receiving il v~llIal:le and ~deQuate consider~tion therefor
under which tr~nsferor expressly or impliedly reserves fOI his/her life or ~my period which does in lact end before his/her
death:
a. The possession or enjoyment of or the right 10 income from Ihe property lransferred? (Answer "Yes" or "No".)
b. The right to design~le the persons who shall possess or enjoy the property tr~nslelled or income therefrom?
(Answer "Yes" or "No".)
6. Ilthe answer to live b. alXlve is "Yes," state whether the right ,",'as reselved in decedent alone or others.
7. Did decedent in his/her liletime make ~ tr~l1sfer, the consider~lion for \'Ihich was tl~nsferee's promise to pay income
to or for the benefit or c~re of transleror? (Answer "Yes" or "No".)
8. Did decedent, at any time, tr~nsfer property, the hll1eficial enjoyment of which was subject to ch~nge, because 01
a reserved power to alter, ~mend, or revoke, or which could revert to decedentlmde, terms of transfer or by oper~tion of
law? (Answer "Yes" or "No".)
9. If the answer to eight above is "Yes." was the power 10 illter, ~mend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".)
REV-453 EX'" (3.80)
CO"'MONW~AL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
*'
(Instructions on Reverso SidaJ
Estate of
nPT.T.J\ H. ZIroU>tERMl\N
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY
DECEDENT BIRTH
u,"^." ,., "T"'M"'1>MlITJ Son Yes One-fourth (10)
'702 Street Interest
'~8. p" 1 '7055
TClImn. '" ". m D"ucrhter Yes One-fourth (\i)
?':I f,'"Q" ,,-.- ~ Interest
-~ .. Pa. 17055
~ n' N ""., Yes One-fourth (lJ)
,., ,'\ 4a u~_ ,!!A? Interest
u. ... p" 1'7403
., ,~.. Grandson Yes One-~o/elfth (1/12)
')1:",\ '.181" \'/"v Interest
w"".. ""-~.
I ~.,rl 21 '794
r. ""M - Yes One-twelfth (1/12)
,,"V i1" Interest.
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..._.._~.. n '"M -'~ranQ!;Qn Yes One.-twelfth (1/12)
-
aA, . Interest.
Rn"1,, P". 1'7025
I
The above beneficiaries are living at this time except for the following:
NAME
DATE OF DEATH
REV-4S4 EX. (3.801
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of
SCHEDULE "E"
JOINTLY OWNED PROPERTY
*
(Instructions on Reverse Side)
DELLA II. ZIMrlERMAN
P
TOTAL E VALUE OF DEPARTMENT
ITEM \
NO. DESCRIPTION MARKET DECEDENT'S VALUATION
VALUE INTEREST (Offici., Use Onlv)
T
NONE NONE NONE
.
TOTAL THIS PAGE NONE ~rJ -
'Id
A
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
. .
Schedute "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. Both tangible and intangible property are to be
inctuded. 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 "a". I nclude 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
Estate Nome
Dote of Death
Social Security Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21_80_0783
Della H. Zimmerman
December 6, 1980
171-28-5691
REPORT OF INHERITANCE TAX APPRAISER
[!] Original
o Supplemental
o Remainder
I, the undersigned duly appointed Inheritance To. Appraiser In and lor the County 01 Cumberland
Pennsylvania, do rllpectfully report that I have appraised the real ond pe..onal property as r"ported In the laregaing
retum at the value..et forth opposite each Item in the last column to the right in Schedul II A", liB", "elf, and liE"
. P
I;ct;;. c_......
Dated:
August 14, 1981
INVENTORY
R.ol Prop.rty (Sch.dule A)
Personal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transfer. (Schedule C)
TOT AL GROSS ASSETS
Len D.bts and DeductIons
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate
o Annuity
FOR USE OF REGISTER ONLY
Tax on $
T ox on $
Tax on $
Tax on $
Tax on $
Exomptions
Total Estate
Less Credits
DATE OF PAYMENT
VALUE AS APPRAISED
CODE
$
00 00+
22 to+
21:1+
None 30+
1913_.11.1.- 22
40-
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FACTOR
6%
15%
TOTAL TAX
INTEREST FROM
BALANCE
TO
AMOUNT PAID
OISCOUNT
S
+ S
+
BALANCE
TO
ADJUSTMENTS
(HARRISBURG USE ONLY)
PR1NCI PLE
~
INTEREST
S
S
CODE
REMAINDER APPRAISEMENT
92+
93-
VALUE
CODE
I
COMPUTATION OF TAX
5
5
5
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5
5
5
5
TAX CREDIT
=
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COMMONWEAL Tit 01' PENNWL.VANIA
DEPARTMENT OF I~EVENU[
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
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REY-.." EX" (1-10'
mORIGtNAL
o SUPPLEMENTAL
File No. __.2.1-,,8_0-,,0783
Estate of
Della H. _~_IIUll~!'~J'!!l~____
Coun ty
Cumberl_and _____________________
Dole of Dealh
December 6, 1980
In the ovent that cny futuro inlf'!unt In thi, t-~fQ1c Is tronslflUeJ in ponesslon or onjormenJ '0 colJaforol heJn of the decedent after the
oKplratlon of any eslolo for life at for yl'!QIS, tho Commonwoalth hereby expressly resery"," the right to approl", and Dness hansfer
Inheritance tOXOI at tho lawful collateral role on any liuch futuro inlerest.
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
ASSET SUMMARY
DEPARTMENT'S
APPRAISED VALUE
1. Total Real Property _ SCH. "A". . . . . . -$ -1~1..000.00
2. Total Personal Property _ SCH. "6". . . . $ 77.177.22
3. Total Jointly Owned Property - SCH. "E" $ None
4. Total Translers _ SCH. "C".. ._..... $ -Kone
Unreported $
Unreported S
Unreported S
Unreported S
$
$
S -Hone
$ None
S
121,000.00
77.177.22
o LIFE ESTATE
DANNUITY
TOT AL GROSS ASSETS
DREMAINDER
198,177.22
TOTAL VALUE $ Ii': / 77...z,z
I do hereby certify that the above appraisement is made in conformity with Pennsylvania low and has been filed this
day with the Register of Wills. .-./,~) 0:' ___
r _ ~~"'- _ /tf<_A-4~ltA August 14. 1981
APPRAISg,A- .. DATE
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NOTICE OF FILING OF APPRAISEMENT
REV.SIB'FO \70801
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
Mr. Harold E. Zimmerman
702 South York Street
Mechanicsburg, PA 17055
Mr. Donald R. Zimmerman
R.D. 8, Box 42
York, PA 17403
RE: Es tate of
County of
File No.
Della H. Zimmerman
ClJmhAY'l:lnci
21-80-0783
Dear Messrs. Zimmerman:
You are hereby notified that the nl"iginRl
appraisement in the estate of Della H. Zimmerman
has been filed in the office of the Register of Wills of r."mhp,.,1Rnn
County an AUl!:Ust 14 , 19 ~. Said appraisement reflects the following valuations:
Real Estate
Personal Properly
Ja in tl y Owned
Transfers
Total
121,000.00
77,177 ??
NonA
N'nn~
1CJ8.177.22
As to such tax that is paid within three months from date of death, a five (5%) percent
discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months
when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when
death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent
per annum is charged.
Any party in interest who is aggrieved by this notice may obiect thereto within sixty days
after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of
1961,72 P.S. 2485-1001, P.L. 373.
Date
August 14, 1981
s;,... ~ ff~~~y-c-
Title Chief Appraiser
NOTE: This is not a bill.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
.
COUNTY FILE NO:
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DATE
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FILE NO,
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DATE OF DEATH
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Appraised Value of Estate:
Real Estate
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Personal Property
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Jointly Held PropertylTransfers
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--~-_..-----
Total Gross Estate
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Total Approved Oeductions
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Clear Value of Estate
$/(l'~~. ;"t/L/ I,
----".--
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
s iit: f" ),/1./ I;;
Amount Taxable @ 6% Rata
$ ,/ ,j (/ ;'. "I </ /3
tax due
s '( 'I '/~ r:, 'I
Amount Taxable @ '5% Rata
tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
s 'Z '1/'7", r;, 9'
* * * * * * A five percent discount totaling 8
will be granted if the Inheritance Tax is paid by
Less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
1 'J ?
-./ - I..' I
$ /,/./ ,/ ,'"r;, + $
$
=
$ '/ tj ,) (I. (, r;,
+
=
+
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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 due if paid by
Is
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
$' f/
/" /
..A,.J0t.J!.-C.-
Assessed by: // J/ ,1 (,;
See lnformBlion on Revorse Side Agen1fortheCommon 11h ,
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INFORMATION
To insure proper credit to your Dccount, thu name of tho estate and 1110 numbor should bo cloarly print-
ed on the check or money ardor.
This assessment is made in accordanco with Section 708 of tho Inheritonce and Estate TI]~ Act of
1961 (72 P.S. ~ 2485.708).
To the extent that inheritance tax is paid within throe (3) months after the death of the decedent. a
discount of five (5) percent Is ellowed 172 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. ~ 2485-711). Inheritance
Tax on 8 future interest is payable within three (3) months after the transfer lakes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. ~ 2485~712). Calculate inleresl from the delinquent datD shown
on the face of this form to the date of actual payment using the following interest table:
--------------------- ---------- --- ---- - ----- -- - - - --- - --- -- - ----- -- -- -- - -- --
1 month .005 4 months .020 7 months .035 10 months .OSO
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 2' days .00352
2 deys .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 deys .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
8 days .00135 18 deys .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
-- --------- ---------- --------- - -- -- -- ---- ------.---- - - ----------- ------
Any party in interest. including the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 172 P.S. ~ 2485.10011.
Make check or money order payable to:
"Register of Wills. Agent"
Mail to the address listed below:
-
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I dNv.IIIUX "
\ b'/ .,:'::\'. COMMONWEALTH OF PENNSYLVANIA
4 NO.K~"29624 DEPARTMENT OF REVENUE
\' ,}C,~" .., OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
I =
'II
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=
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~ Baro14 B. Zilalllerun c/o
~ L ~~g~VEDG.O e M. Bouck. II. .
, ADDRESS 2nd sational Bank Bldq.
,
TAX AT 6%
TAX AT 15%
TAXAT_%
ESTATE TAX
9974.66
Mechanic.bU
PA 17055
TOTAL TAX CREDIT
'--~f~~TgJ~~~ATj(iN);;~.~-6--i9-BO-------
21-80-183
LESS DISCOUNT
PLUS % INTEREST
(FROM TO_I
FILE NUMBER
Jul 2. 1981
Della H. ZiJmDeXIIIBn
C\IIIlberland
DATE OF PAYMENT
G
m
NAME OF DECEDENT
TOTAL AMOUNT PAID
9974.66
COUNTY
---- -- - -- ---- ---- -----
------------
POSTMARK DATE
~ t.AA~..,. "" _t'
SEAL
RECEIVED BY
/
&:
I
REGISTER OF WILLS
--------------------------------.
." .,
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death arc 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 and ather related burial expenses.
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 allached to this schedule.
A family exemption 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 01 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 0 will or by the Pennsylvania Intestate Laws.
NOTE: Compensation paid to an estate representative; namely, an executor or administrator, far services
performed in administering on estate is reportable far Pennsylvania Income Tax purposes. This taxable income
item should be reported on form PA.40.lndividuallncome Tax Return.
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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 lor paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE BY," x 11" SHEETS.
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SCHEDULE "F"
(continued)
STATEMENT OF DEBTS AND DEDUCTIONS
Estate of DELLA Il. ZIMMERMAN
R. J. Romberger
Jeff Trinuner
Lettering Gravestone
Mowing Grass, 627 West
Main Street
Executors' commission
34.00
111.00
9,900.00:
9,000.00'
Harold E. and Donald
R. Zimmerman
George M. Houck, Esquire
Attorney' s Fee
TOTAL:
31,932-;-19.,. '
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Purpose of Notice:
To Remit Payment:
Refuod (CR):
Interest:
Objections:
Adrninistrativ~
Corrections'
Te Ill':i1! :!" I ("i'lil":l\"'ll~ 01 .')1:('1,,111 17.E' (hI (11 n,..' Inl1t'nt;tlWl' ,IIHf Estilte Tax Act uf 1982 (72
~1,1 C ~j ~-)"n'()l~ 17,1:) lilll
D"l.il.il HIl: \uiliJ'J,I,'HI u( ;I,,~ rJ,q.l.I) .,ntl ~idJllljll,''':lh YU~H IJcIYlllf~111 to th1~ RI'~ll~il~1' 01 \\':11'.;.
B ,\dd:\". ~l,"lI!lL\ll():l I~ i:',"~,! Oil p,:.~" lfJ I)j 1~1" hUll1--!,'\, "111SIHl(;1ioll!. fOI Inlll'rilJllcc lax RI!turll
tu. oJ n.::,I',l,'nl Ilu.;iI"fl1."
$ ~.Lk,' c1lh;~; (,I 1';\11;,'',' UIll;>r l:d't'.dJI,~ II,' Rt'oist!!r of Wills, Agent.
..\ :,'f:ilHi oi ,', 1;,', nf'dJ! 1'1.'''' jl,' 11~ll'li..tf'd iJl,' [(}!11\1I.,tinq ,J:, ",\pllliciltIOIl 1m RefHlld 01 Pennsylvania
IllIll;1 ::.!IIC" dllf: 1:<;\:11.' 1.1:'" I r .)! 111 nEV 1:1131. l\ppIICd! Iflll\ .II" ,lvi.lIl;lbll' at t1w Qiflce of tile Register
I_I' \~JIi!~,. ;+1'1.,. 1)1 :\1" :'.) H, ,,,:nIJI' D:<,tiiCl ()ijICl'~', 01 1101'\ Ihl' D(~PdrtnH~!lt's Forms Service Unit by
Lll1Hlll un) :):,3:3".U
P""lh'.'I':;q:!d !.:_,t,I~1 L"I~ h""I.d 1)1, !Ill' r,"dl'I.ll L~t;j!(~ T.l~: :'.'f'HlI !It'i;l)!lH:~ dl~ltnqu.~[1t at the expiration
0: ':";111'" ,I; 1~;lll"'I+th', j't",rl; d,,!,' oj (kalh
~ hI!' 1"\1 ;" t:,-,I, ',1!;~11"1 ,;!.;; d 111\ IJd';~'" .,il t'II' fll:!CJ'.'.II11q 1,111".
O.~ljnquelit D,11I'
Alll1Uallnterest Rall!
O.li1V Interest Factor
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!,,\I: IH,ti! ,ill' (1"l.nqtit':lt ;:1.'( h:diJlH'" ", 11,],t1 In f~)il.
1081 WlllllliJinwin a COllstiuH interest
. E,;t::!", 1;"_>1 '".",,1~ '1";1:1C,~, 1'; PI, ,II .d:u "1..11!1,JII,' 1, 1082 dll' sulJjt'ct to a variable inw.est f<.Jte
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rNTEHEST RAlM,CE Dr UNPl\rD TAX:\ NUMIJEH OF DAYS:\ DAILY INTEREST FACTOR
. 1\1\'1 r'!'HICI' '\'~II"'! ,li:,'1 :i,.: :.1:': It''C'-'Il!!', d,.I'I,,!,;,,,,t ,;.'i11 Il'flr.C\ .JIl 11111!n~SI calr:uliltlon to fifteen
\ jfJ\ d:lvs 1J';'{O:ld 11", doll.: u: Ill!' .h"'.",',IIlI'111 If \',IVIJ1t'!l~ I" 111.11],' ;dlf'T tlw Illtt'fllSI computJtion
d;JI'-, .,:10Wlll:!', 1!1" 1'.~\l:IIY. ,lddIIIUI1,,1 dl!,!r."-.! 11\1I~111" cdluddl,'d.
A,".,' :1,1r!'/ 111 I(n'II~~1 1~I)t "I:i;j!,d ':,'I:h Ih,' rllll'll!liIUli1)ll nl il~S!",'-'llwnt oj ill,X (illcludinq ifltereSl) as
:,I\r.'.'.-Il 01\ thiS ~\~I..T:l:" II';,', .ltJj"I'! ":111111: ,,:,~'.. !(10111.I',':: olll'I:I,jpt or ThiS Nnt:ce ilS tollow~:
II'.' \':rl['"rl IHOI' ',: II' 'l~,~ D, iJ,l'l(lII,pi ,j! H"."ll'l!'. 1~(\.I,d \d Appl.'ill~, P,O. B(lX 18l4, H;It'rishlll~l,
P,\ 1 J 10h ()q
.llV ,'it'L!IOI' 1,\ 11,,',\' :11,' : Il.i I!"I \klor:lr,lwd It d", iLldi! III ;111' iWCOllllt 01 tlk IU'lsonal rr:plt!.
~t'l\f.l!rv" on
! Ii ; 1 ~ ; -;': : t !') t!., ,\ (j. : .' . (:,) i I: :
r: JI:lu;J1 ;~:nn. di' ."V~"'l! ,tr' :hi', d.'!r~: ['l'ILI!I(,ll ,11:,; S;i",:!~;'.'l~l ',hnu1d Ill' ad(lI-l'sscd In wrilitl~J to:
I'A Dt';I,IIIIllf'lll ';1 n"'.i'I,;", i1\1[,'"IJ 0: f;:';':111111I,1:I"I1, 1'. () lk," 832J, H.llrl~llUr~.I. PA 17105, Sel!
Pd~)'; :) (If ',:1" 1'()i)L,;"1 "it1',I' ,,:IOn', rOJ illlh,\i!,j~KI' 1;1:'; R(~tUlll hH ,I R,::;ident OI~cedeiH" for an ex-
j,'.;:L,I"'ll (If .1,I'l1;I~.Slf'li;'.":I'i "("\I~C!dllh' 1.'I,'Ol'..
\ REV. 736 EX (03-86)
COl.ll.lON"'E"LTto or P[~ljSV~\'ANIA NOTICE OF DETERMINATION AND IACN
DEPARWEM or R[\'EhU[ ASSESSMENT OF PENNSYLVANIA
BUREAU Or INOIVIDUIo~ 11o>:[S ESTATE TAX BASED ON FEDERAL I'
P.O. BOX 83:;
Ht..RRISBURC, PI. \'no~ CLOSING LETTER DATE
05-27-86
ESTATE OF ZIMMERMAN DELLA H FILE NO. 21 80-0783
DATE OF DEATH 12-06-80 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SU6MIT 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."
202
GEORGE H HOUCK
NATIONAL BANK BLDG
MECHANICSBURG PA 17055
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
<:l:!'r _A_L9~~ _ 'rHJ~ _L!~E_ _ _ _ _--: _ _ _ -'~EJ ~~N_ ~Q~~13 .P_O.RJ~O_N_ ~QI3 _Y.9Y.!'l. ~I~~~ - - - - . ~- - - . - - . - . - . .
REV. 736 EX (03-86) --NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVAIA ESTATE TAX 8ASEO ON FEDERAL CLOSING LETTER--
ESTATE OF ZIMMERMAN
DELLA
H FILE NO.21 80-0783
ACN 202
DATE 05-27-86
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified .00
2. Pennsylvania Inheritance Tax Assessed 9,974.70
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other States .00
or Territories of the United States
(Excluding Discount and/or Interestl
4. Total Inheritance Tax Assessed 9,974.70
5. Pennsylvania Estate Tax Due .00
6. Amount of Pennsylvania Estate Tax Previously Assessed .00
Based on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due .00
,...
,-,
TAX CREDITS:
PAYMENT
DATE
:..
RECEIPT
NUMBER
INTEREST (-)
AMOUNT PAID
TOTAL TAX CREDIT
8ALANCE OF TAX DUE
INTEREST
TOTAL DUE
.00
.00
.00
.00
_ IF PAID AFTER THIS DATE SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST
(IF BALANCE DUE IS LESS THAN 51 OR IS REFLECTED AS A "CREDIT" (CR). NO PAYMENT IS REQUIRED)
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 1745 (b) of the Inheritance and Estate Tax Act. Act 255 of 1982 172 Pa. C.S.
Section 1745).
Detach the top portion of this Notice 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 a Resident
Decedent."
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
REFUND (eR): A refund of a tax credit.' may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (Form REV-1313l. Applieations are available at the Office of the Register of Wills.
any of the 24 Revenue District Offices. or from the Department's Forms Service Unit 24 hour Forms Ordering
telephone Iones in Harrisburg - (717) 233-3443. in Phlladerphia - (215) 351-2065 or in Pittsburgh -
(412) 565-3601.
PAYMENT:
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this Notice may Object within
sixty (60) days of receiPt of this Notice as follows:
ADMIN-
ISTRA TIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in wrlllng to: PA Department of Revenue. Bureau
of IndIvidual Taxes, P.O. Box 8327. Harrisburg, PA 17105. ATTN: Post Assessment Review Unit (717) 787-6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" for an explanation
of administratIvely correctable errors.
Additional Pennsylvania Estate Tax assessed as a result of a change based on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Interest is calculated on a daily baSIS at the
Delinquent Date
5/27/43 to and Incruding 12/31/81
1/1/82 to and Including 12/31/82
1/1/83 to and Including 12/31/83
1/ 1/84 to and including 12/31/84
1/1/85 to and Including 12/3 1/85
1/1/86 to and Incrudlng 12/31/86
Taxes that became delinquent on or bel ore
delinquent balance is paid 1M full.
Taxes that became delinquent on or after January 1. 1982 are subject to a variable interest rate that changes
each calendar year.
Interest is calculated as follows:
INTEREST:
by written protest to the Department of Revenue. Board of Appeals. P.O. Box 1874. Harrisburg. PA
by election to have the matter determined at the audit of the account of the personal representative
by appeal to the Orphans' Court
171050R
OR
follOWIng rates:
Interest Rate
Daily Interest Factor
6%
20%
16%
11%
13~
10%
December
.000164
.000548
.000438
.000301
.000356
.000274
a constant interest
rate until the
31. 1981 will malnta;n
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY 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 interest must be calculated.