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PETITION FOR LETTERS OF ADMINISTRATION
IN TilE ESTATE OF ,.,!Q;i;;;CH"..ll..;1J,/J.f:.tl.?:.",LJ!.Y:W DECEASED,
To """..""!.?j!Ji'.,~("",,,c.,,,,,. ..""L. r;, 0.1. !.-!5.".,.." ....,,,..,,.. . ",... ",."..,
Hegister of Wills fOl' the Couuty of ('umb"l'illlld, ill tIll' ('onJlllollwellllh of I'ell IIH,I'I 1'1111 ill,
The Petition of ."",J.,IM1 [$,. .,.",f.},!", ,.".. .t;;(J.:;;,Q !.Y.". ..", jg":,,,. ."" """"". ."""".""""",.".."",.
,,,..,,..,,,,,,,,..,,,,,,,..,,,,,,,,,,,,,,,,,,,,,,,,,,.... reHpeel fll I 1,1' HhOll'el h that .J,,i!.,;i,,f:...P..I:I.,,,,,/M!../),gf(f.!....,.E/.).,:5,f!4/
'd t I' AJEiN CU,ll'l5/;~' :v!/f//~ TOWIIHhip (' 1,'1' 1(' t' Ht'l' I' p. 'I
was a rest en 0 I.":.'"."......"....."...I..~".-.~, ".....1' h' U111 )CI ,Ill( .oun \ I' cl e 0 eJlnH~.
. ... ........ -)Ol"oug . J
vania, and a Citizen of United StateH, and depal'ted thb life inteHtate in the County of """""""""........"
,DAt,!. J.? f.I !(.!!."""", and S ta t e 0 f ,." p.cl!!.!!:~ ,~:: ,Y,?, II t? (1::',/8"".."",..."..""""" "",,,,,..,,,,,,,..,,,....
on -0.f!.!.I!.i!../J...Y.."",,,,,,,, the "",[;(6.1::l..T""", da)' of ""."'~J/,!/!!..E"""..,,,,,..,,,.., A, D" 19,K,q,
at the age of ""/.::;",, ,I'eaJ'H, _
That the said ,..J..Q5t3.,.f11.. " j}(I!IJ.R.E0.i.. ",k/l.:?fl..MieceaHed, left HUl'viving the following
named widow or hURband, heirs and next to kin, to wit:
Name
HelationHhip
""""'!;r.r.(I.?&,.,"""
LL -., ? Hesidencl).,'J:"
f "'-J ELfT/??V /'7(/<-- .
/l:'..4=.&.:.., "r:..e1-tdf.(!/I!.!.(.,!2//?!l., '
.J.ft!'1.f..:?..,!?..,"',&!l..~:q:Y...;"g,
................................."............".........."...
......,..........,..........................
...........................,................
................................................................
............................................
................................................................
............................................
............................................
............................................
............................................
That those above named include all of the nexl of kin, RO far as known,
The Raid decedent was posHessed of personal pl'opel't)' to the estimated value of $".l..5.)"??',<?"1."..,,,..,
and of Real I,state. lesH incumbl'ance, to the eHtimated value of $".."".."Q,,,,,..,,,,,,,,,,, as near as can he
ascertained,
That the said Heal l';stale in so far as iR known iH located in "",&y!.t.!..""",,,,,,,,,,,,,,,,,,,..,,,,,,,,....,,,,
............................................................................................................................................................"..........................
Therefore, your petitioner(s) respectfully appl)'(ies) fOl' Letters of Administration in the above
named estate,
Dated ......""..~I.1!!."..".:z..,..,.. A, IJ,. l!l.~l
Signature and Addl'e,H
V'jo
LVPo!'!-#E~1
,.,__" of Pctit.iOI}CI" (s l
\,i(.,; 'II) )I!i{~C:1
.r1Ck.m&..",-::Z."..r:;;.:?;?~"h,..:",..,
v _
Z/.?.2, .". l.2.,~:,T.,1"t.~:.:.,' ",d/:.?;;":""",,......
d:"4i.~<.,.?{:!!1f?4?<?f::!:.1?).,I!!..,:..,/2(l? tJ
..:? I-J'/-Ir...
//--/7'1-/
",.", ,..,..""".. ."", ."""",.."", """""["i;"'~';~Ll...."'....
COMMONWI';ALTH OF PI';NNSYLVANIA I
COUNTY 01" CUMBERLAND I "H:
",''''',' "Jf)1.!.;;:; ",.. ,,/).,.,.. . C!l.,s..'{J./V,. . "J/l.... .1...," ..".,... ". ",.,.... .", .., ", """",.,., ,..""""" .",."" named
in the above applicatioll being- duly ..."".".."!?,WO<;!!;.D.,,.................. acconling- to law, sa,l' that the facts set
forth in the above application a"e tl'lle to the hest of "h.j..~".... knllwledg-e and heliei'.
~~;~~~" ~~: "~,':'~,~:,t",,,,,..,,..,...,,,,..,,, and SIl hscri hed I ':,::::.:::::,:: ,::,::::::::,::::::: ::::::::::::::::::::::::::::::::: :::::::::: :::::::::
,',',',', '~,Q,..,,' ;,'7, ',; 't,:,',"~" '~, ':;,.',',. ",7 """.~./ "", "', .A." )""I,),~""e"':"i!'O,),8,t"~,1,;.,,.,',',' ",..,',...,..,.,.",."""""",.."..",..""""..",""""'"''''''''''''''''''
~/.t0-1" G ~~~' ~ " ~?J:!/J~,4f.."?~!::::',~..:,,",,..,....
Filed: . ""...~,~t:ll!,~!:.y."'~,!,"""~,9.!3,~..,,"""""""",.,,
A tlol'ne,l' :
,...............,.................................................
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
} ss:
James A. Eason. Jr.
'...., ........,...., ..,..,',....,.."..,..""....""""",.., ,..,.." ......,',..,"',.."....".."..,"',..""..,..",.."".."..""""..""..,.."". peti tioner (s)
being duly ........"'~~~,~!:l.......",....,........,,,..,,"'" according to law do ,,~,~"'" depose and say that as the
administra ,1;9.1:,,,,,,,, of the estate of "".."'''~~~,~p.!:,''~,~~!:,~~..~::-,?.'?.:,t..,,......,'',......,..,'''''',......,"......","" ,..
........................................................................................................................................................................................
deceased ..........I:!~,,,....," 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.
January 7 81
..."..,.."....,....,........,...."..........,........ A, D" 19..........
R~tz?~'..fI..,..,~<~;;""',,............
,..;I!!2?:.~"r:?.,"',&.,~.f..""~......,......
............................................................................................
DECREE
, 9th January 81
Be It remembered that on the ..,""............,....,......, day of ,....,,,..,,,......,..,,......,,,........,..,,,, A, D" 19"........
Letters of Administration in the estate of ",,,,,,,....,,, ..".."....,..",........-!.9.~,~1?!:",!:::,t,g,l?,!!~..,!':,';l;~,~,t;:.."..,........,
..............,.. '.... ..,..", ........,.."..""..""....",..,..,......, ......, late of ..",....".., '.. ..,!f.el>!, ,C lJ.IJlbe.r land........,.." '...., ..........
Cumberland County, Pennsylvania, deceased, were granted to ....;r!i\m~,9.,,,i\.,r,...lli:\ll,Q!.\I....:!.f,:..,..,....,,,....
. ........ ...... ..... . , ...... . ... . ,. ... . .. . ...... . .. . .... . . . . . . . .. ... . . .... ..... ..... , .. . . ... .....................................................~......................................
Witness my hand and official seal the day and year afOreS~)d, / . ~' , )
(~./ '/l 0
'~..'''....,...., ..21~....e,.., .., .. '~ii:i'~~""""
REV.1500 EX + (9-81)
BUREAU OF EXAMINATION
PENNSYLVANIA OEPARTMENT OF REVENUE
P,O, BOX B327
HARRISBURG, PA 17105
INHERITANCE TAX RETURN
RESIDENT DECEDENT
II,
F/'J - /
Decotlllnt'sAtltlruss
File Number
;2/-,[I-//">
DECEASED
Decedent's Neme I Lost, First, and Middle Initial}
Eason Jose h A.
Social Security Numbar
Dete of D"lh
423 Eutaw Street
New Cumberland, PA 17070
CHECK
184-54-4055
1, Original Return [;]
June 8, 1980
2, Supplemental Return D
3, Remainder Return 0
APPRO.
PRIATE
BLOCKS
5, Federal Estate Tax 0
Return Required,
6, Decedent died tastate D ), Decedent maintained a living 0 8, Number of safe deposit D
IAttach copy of WiiI) trust IAttach copy of trust! boxes inventoried
All correspondence and confidential tax information should be directed to:
4, Life Estate 0
CaRRE,
SPaN DENT Name
Richard H. Wix, Esquire
Address
200 Prince Street
Harrisbur , PA 17109-3099
Telephone No,
(717) 652-8455 City
Recapitulation
1. Real Estate ISchedule A) 11)
2, Stocks and Bonds ISchedule B) ( 2)
3, Closaly Held Stock/Partnership Interest ISchedule C) ( 31
4, Mortgages and Notes (Schedule 01 ( 4)
5, Cash & Miscellaneous Personal Property (Schedule E) 15) $127,500.00
RECAPIT. 6, Jointly Owned Property (Schedule FI ( 61
ULATIDN ), Transfers (Schedule G) ( ))
8, Total Gross Assets (total lines 1,)1 (/
AND 9, Funeral Expenses Administrative Costs/Miscellaneous
Expenses (Schedule H) ( 9) 28.807.86
TAX 10, Debts/Mortgages/Liens (Schedule II (101
11, Total Deductions ltotallines 9 & 10)
12, Net Value of Estate lline B minus line 11)
CALCU, 13, Charitable Bequests (Schedule J)
LATtDN 14, Net Value subject to tax lline 12 minus line 131
State
Zip
(8) $127 ,50fJ.00
(11) 28.807.86
021 98.692.14
(13)
(14) 98.692.14
Computation of Tax
15, Amount of line 14 taxable at 6% rate (15) 98.692.14
linclude values from Schedule K)
16, Amount of line 14 taxable at 15% rate (161
linclude values from Schedule KI
17, Principal tax due ladd tax from line 15 plus tax from line 161
18, Total Prior payments:
(a) Amount Paid
(b) Plus Discount
(eI Minus Interest (18)
19, Balance Due Wne 17 minus line 181
Make Check Payable to: Register of Wills, Agent
... PLEASE RECHECK MATH'"
x,06=
5.921. 53
x,15=
(17)
5.921. 53
(19)
Under penalties of perjury, I daclare that I have examined thi, return, including accompanying schedules and statements. and to the best of my knowledge
and belief, it is true, correct, and complete_ Declaration of preparer other than the personal representative is based on all information of which preparer has
any knowledge, /J C
V "1- r,~. 1711 11ar1e St., Ne\~ Cumberlan, Pa 17070 11/2'2/83
SI ATURE OF PERSONAL REPRESE ATIVE(SI 'ADDRESS DATE
. SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS
DATE
IIV.1510E)(+ (9-81)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "G"
TRANSFERS
Joseph A. Eason
FILE NUMBER
" Old decedent make any lifetime transfer of property without receiving a valuable and adequate consideration which was
to take effect in possession and enjoyment at or after death, or in which the decedent retained either:
YES NO
a, the possession or enjoyment of or the right to income from the property transferred? or,
x
b. the right to designate the persons who shall possess or enjoy the property transferred or income; or
c. a reversionary interest?
x
x
-------------- ---- - - - - ----------
2. Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to,
or for the benelit or care of, decedent?
x
------------ ------------- ------ ---
3, Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change because of a
reserved power to alterf amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law?
x
------------------- ----------
4. Did decedent within two years of death transfer a material part of his or her estate without receiving a valuable and
adequate consideration?
x
- --- -- - - - -- ------- - ----- - ---
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. DESCRIBE THE PROPERTY BELOW.
DECEDENT'S DOLLAR VALUE
ITEM ASSESSED TOTAL VALUE % OF DECEDENT'S
NUMBER DESCRIPTION OF PROPERTY VALUE OF ASSET INTEREST INTEREST
A, Real Estate:
1.
B, Personal Property:
..
1.
TOTAL (Also enter on line 7, Recapitulation) $
(If more spaca 1. n..ded Insert additional .hHts of same size)
.EV.ISll EX+ ("al)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE DF
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCEllANEOUS EXPENSES
ITEM
NUMBER
2,
3.
1,
2.
Joseph A. Eason
FILE NUMBER
DESCRIPTION
1.
A, Funeral Expenses:
Gilbert Parthemore Funeral Home, New Cumberland,
Pennsylvania, unreimbursed portion of funeral
bill paid by estate
B. Administrative Costs:
1. Personal Representative Commissions
Attorney Fees - Wix, Wenger & Weidner
Wix, Wenger & Weidner - reimbursement of
costs & expenses incurred in litigation
on behalf of estate
C, Miscellaneous Expenses:
Register of Wills, letters of administration
Register of Wills, filing inventory & inheritance
tax return
TOTAL (Also enter on line 9. Recapitulation)
IIf more Ipacell naad.d lnlart addItional .heetl of lime Ilzt)
AMOUNT
$ 1,211.90
25,430.93
2,134.03
21. 00
10.00
t
$ 28 807.86
,
1
,
.IV.l~131)(+ 19~1l
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "J" J
BENEFICIARIES .
ESTATE OF
ITEM
NUMBER
1.
ITEM
NUMBER
1.
Joseph A. Eason
FILE NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT
A, Taxable Bequests:
James A. Eason, Jr. and Linda Eason
1711 Maple Street
New Cumberland, PA 17070
Mother and
Father
Each to receive
50%
NAME ANO ADDRESS OF BENEI=ICIARY
. ..
AMOUNT
B, Charitable Bequests:
"
TOTAL CHARITABLE BEQUESTS (Also enter on line 13, Recapitulation)
$
(If more .pac. I. nllded Insert eddltlonal .hllu Df lem. I'ju)
"- '..'.
~''''; t.",
"
i.w. ~
::2::; a :"r.:.
Zt:J
.~ '.'::z
u.. .. _~ CV) "3:<
C)\..J N l)~ ....l
c:'ll-':" ::::.:(.::
I.J.ll..:.: b l,;;Ill.l
C,}- ',,-,
o:.(f) :z: :'::...-
oa 0::5
Ow "" luU
W'" co ..J
'" . '-'
Inventory of the real and personal estate of
Joseph A. Eason
deceased
1. Settlement proceeds from civil action on behalf of the
estate against Commonwealth of Pennsylvania, Department
of Transportation, 9/83
112,500 00
2. Payment received by
coverage
estate under Uninsured Motorist
15,000 00
.
'. '.()
. ~ ,."
,~ ~ .J
, , Et
" ;.......)
t~,_.. ~r;
C:'" I (Y) :x: "-
6,~:. N fl.':;
LtJIJ.: :> Q:c2
Cll-'
0:'" c:::; OllJ
0- :z I, UJ
,-,'" ~:.....
WW '"'" n:5
",'" EO :':iu
u
TOTAL
127,50 00
COMMONWEALTH OF PENNSYLVANIA 1.
COUNTY OF CUMBERLAND J
55:
James A. Eason, Jr.
b.ing duly sworn _..___ according to law, deposes .nd s.ys th.t he .._is.._
Administrator ,____ of the Eslot. of Joseph A. Eason
I.t. 01 J~_W....Gj,lml:>erJalld.B'n:Q.\l,gl1__._,_..- . Cumberl.nd County, P.,. d.c..sed .nd th.t tho
within is .n inv.ntory m.d. by _itim ., the s.id Administrator
of tho entire estete of said decedent, consisting 01 all the personal property .nd re.1 eslote, .xc.pt re.1 est.t. outside
the Commonwe.lth of Pennsylvania, and that the ligur.s opposite e.ch it.m 01 the Inventory repre..nt it'. f.ir v.lu.
as of the date of decedent's death.
Sworn to
.nd .ub.cribed be for. me,
1 J )~~f=!'
I 1711 Maple Street
New Cumberland, PA 17070
Addres,
-4fA ~ ~e/d71 O-O-;'~ 19 R,
~-li< 44:4 / q' k<-~--t/'
PATRICIA A, ~I -FER, Notary Public
Karrisburc. Dauphin Co., Pa.
\iy Commission Expires June 291 1985
O.te of Oe.th
8th
Day
lTllne
Month
lqRO
V..r
INSTRUCTIONS
I, An inventory must b. fil.d within three months .fter .ppointm.nt of person. I repr.sent.tiv..
2. A supplement inventory must be filed within thirty days of di.covery of .ddition.1 ....ts.
3. Additional sheet. may b. attached as to person.lty or realty
4. See Article IV, Fiduciaries Act of 1949.
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\ REV, 1547EX (3-B3 I
BUREAU OF ACCOUNTS SETTLEMENT I NOTICE OF INHERITANCE TAX I
PENNSYLVANI~ gE~~~T~~~j OF REVENUE APPRAISEMENT, ALLOWANCE OR OISALLOWANCE !ACN
HARRISB'URG PA 17105 I OF OEOUCTIONS. ANO ASSESSMENT OF TAX I'
, OATE 2-27-83
ESTATE OF EASON JOSEPH A FILE NO, 21 81-0016
OATE OF OEATH COUNTY
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 CHECKS PAYABLE TO "REGISTER OF WILLS,
AGENT I' .
RICHARD H WIX ESQ
200 PRINCE ST
HBG PA 17109
101
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
~~'!: ..A!-9~~L ,!:Hl~ _L!t-!E_ _ _ _ _~_ .R~T ~I~ _ "-~,,,!~R_ !'9~TI9~ _ F_O..R_ Y9Y~ -"!.E.c9.R~~ - ~ - - - - - - - - - - - - - .
ALLOWANCE OR OISALLOWANCE OF OEOUCTIONS ANO ASSESSMENT OF TAX
9. Funeral Expensesl Administrative Costs/Miscellaneous
Expenses (Schedule HI ( 91 28,807.86
10, Debls/Mortgages/Liens ISchedule II 110l' 00
11, Total Deductions (111
12. Net Value of Tax Return (121
13. Charitable/Governmental Bequests (Schedule J) (13)
14, Net Value of Estate Subject to Tax 1141
NOTE: If an assessment was preViously Issued, lines 14, 15 and/or 16 and 17 will
reflect figures that Include the total of JLLL returns asses sod to dato,
ASSESSMENT OF TAX:
15. Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. Principal Tax Due
TAX CREDITS:
NOTICE OF INHERITANCE TAX APPRAISEMENT,
REV, 1547EX (3-B3)
ESTATE OF EASON JOSEPH
A FILE NO,21 81-0016
TAX RETURN WAS: (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SF.E REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I, Real Estate (Schedule AI
2, Stocks and Bonds (Schedule BI
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages and Notes (Schedule OJ
5. Cash & Miscellaneous Personal .Property (Schedule E)
6. JOintly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. T ota\ Assets
APPROVEO OEOUCTIONS ANO EXEMPTIONS:
PAYMENT
DATE
RECEIPT
#
DISCOUNT (+1
INTEREST H
950.45-
11-22-83
029724
INTEREST IS CHARGED FROM 11-23-83 TO 01-11-84
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM.'
. IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST
OATE 12-27-83
ACN 101
I CHANGED
( 11 .00
I 21 .00
131 .00
I 41 .00
1m 127,500.00
I 61 .00
( 71 .00
127,500.00
( BI
28,807.86
98,692.14
.00
98,692.14
(151
(161
98,692.14
.00
5,921.53
.00
5,921.53
x.06=
X,l5=
(171
AMOUNT PAID
5,921.53
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL OUE
960.45
7.88
968.33
IIf Balance Due is less than $1.00 no payment is required)
RRE[.COimf.lJ,c '-"((" ','
G'!" 'I' " 'I' '
.), .,. '''',
'83
nFC 29 PI '3('
CI.!J'iK-,(J/,/ ,:1"1:,"
CU/'lIhJU'.I;'-' ",
"'.
Interest
RESERVATION: In the event that any future interest in this estate is Iransferred in possession or enjoyment to
collateral (Class 8) heirs of the decedenl after the expiralion of any estate for life or for years, the
Commonwealth hereby expressly reserves the righl to appraise and assess transfer inheritance taxes at the lawful
collateral (Class B) rate on any such future interest.
Purpose of Notice: to fulfill the reqUirements of Section 709 of Ihe Inheritance and Estate Tax Act of 1961 (72
P,S, section 2485-709),
Objeclions: Any party in Interest nol satisfied with Ihe appraisement, allowance or disallowance of
deductions, or assessment of tax (including discount or interest) as shown on this Notice
must object within sixty (60) days of receipt of this Notice.
Objections may be made as follows:
- by written protest to the Department of Revenue. Board of Appeals
- by electing to have the matter determined at audit
- by appeal, to the Orpha.ns' Court
Discount: If any tax due is paid within three (3) months after the decedent's death, a discount of
five percent (5%) of the tax paid is allowed.
. the discount period is calculated in calendar months. Example: date of death 1-15-82,
discount period expires 4-15-82.
Except for tax on a future interest, inheritance tax becomes delinquent nine (9) months from
the date of death.
"Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on a daily basis from
- delinquent date to date of payment on any tax unpaid on delinquent date
- date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Delinquent Date
Annual Interest Rate
Daily Interest Factor
5/27/43 to and including 12/31/81
111/82 to and including, 12131/82
111/83 to and inCluding 12/31/83
6%
20%
16%
,000164
,000548
,000438
Estates that become delinquent on or before December 31, 1981 will maintain a
constant interest rate. The rate in affect when the tax first becomes delinquent will remain
constant until the delinquent balance is paid in full.
Estates that become delinquent on or after January 1, 1982 will contain a variable interest
rate. Thus, taxes that remain outstanding from calendar year 10 calendar year will
be subject to different rates in effect on each January 1.
INTEREST : BALANCE OF UNPAID TAX X NUMBER OF DAYS X DAILY INTEREST FACTOR.
' If a tax balance remains outstanding for more than one calendar year, a separate interest
determination must be molde for e8ch year lilt the applicable rate. (Only one calculation
is necessary if the estate maintains the constant interest rate.)
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.
To Remit Payment Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
, 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.
REV, IS93EX (02-B4)
PENNSltVANIA DEPARTMENT OF REVENUE
. . BUREAU OF ACCOUNTS SETTLEMENT
P,O. BOX B903
HARRISBURG, PA 17105
INHERITANCE TAX
ASSESSMENT
CONTROL NO,
101
JOSEPH
OATE 2-27-
FILE NO, 21 81-0016
COUNTY CUMBERLAND
YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
WIllS OF THE ABOVE COUNTY, MAKE CHECKS PAYABLE TO "REGISTER OF
RECORO AO~USTMENT
EST ATE OF EASON
OATE OF OEATH 06-08-80
NOTE: TO INSURE PROPER CREOIT TO
PAYMENT TO THE REGISTER OF
WI LlS, AGENT,"
A
RICHARD H WIX ESQ
200 PRINCE ST
HBG PA 17109
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
~l:l"!: _A.!-9~~ _ "!:HJ~ _l!t-!E. _ _ _ _ _ _ - - - - - - - - - - - - - - - - - . - - - . - - . - - .. - - . - - - - - - - - - - - - - - - - - .
>>INHERITANCE TAX RECORO AO~USTMENT>>
ESTATE OF EASON
JOSEPH
A FILE NO, 21 81-0016
ACN 101
OATE 02-27-84
ADJUSTMENT BASED ON:
ADMINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. Real Estate (Schedule A) (11 ,00
2, Steer.s and Bones (Schedule Bl ( 21 .00
3, Closely Held Stock/PartnershIp Interest (Schedule CI ( 31 .00
4. Mortgages and Notes (Schedule D) ( 41 .00
5, Cash & Miscellaneous Personal Property (Schedule El ( 51 127.500.00
6. Jointly Owned Property (Schedule F) ( 6) .00
7, Transters (Schedule Gl ( 71 .00
8. Total Gross Assets 18) 127.500.00
OEDUCTIONS ANO EXEMPTIONS:
9. Funeral ExpensesJ Administrative Costs/Miscellaneous
Expenses (Schedule Hl
10. Debts/Mortgages/Liens ISchedul. Il
11. Total Deductions
12. Net Value of Estate
, 3. Charitable Bequests (Schedule J)
14, Net Value Subject to Tax
( 91
1101
28.807.86
.00
111)
1121
1131
(141
28.807.86
98.692.14
.00
98.692.14
TAX:
15. Amount of hne 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. PrincIpal Tax Due
TAX CREDITS:
(151
1161
98.692,14
.00
X,06>
X.15>
( 171
5.921. 53
.00
5.921. 53
PAYMENT
DATE
RECEIPT
#
DISCOUNT (+1
INTEREST (-)
960.45-
.00
AMOUNT PAlO
11-22-83
11-22-83
029724
ABATED
5.921.53
960.45
. IF PAID AFTER DATE INDICATED SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST
RETAIN THIS PORTION FOR YOUR RECOROS
TOTAL TAX. CREDIT .. 3
L BALANCE OF TAX DUE .00
I INTEREST .00 :
--i
TOTAL OUE .OO-i
(If Balance Due is less than $1.00 no payment IS required)
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Interest:
If any lax due IS paid within three (3) months after the decedent's death, a discount of
five percent (5%) of the tax paid IS allowed.
. the discount period is calculated in calendar months. Example: date of death 1-15-82.
discount period expires 4- 1 5-82,
Except for tax on a future interest. inheritance tax becomes delinquent at the expiration of
nine (9) months from the date of death.
. Inheritance tax on a future interest becomes delinquent at the expIration of three months
from:
- the dale of election to prepay or
_ the date of death of the lite tenant or annuitant
Interest is calculated on a daily baSIS from
_ delinquent date to date of payment on. any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Delinquent Date Annual Interest Rate Daily Interest Factor
Discount:
5/27/43 to and including 12/31/81
, /1/82 to and Including, 12/31/82
1/1/83 to and Including 12/31/83
, /1/84 to and including 12/31/84
6%
20%
16%
11%
,000164
,000548
,000438
,000301
Those estates that become delinquent on or before December 31, 1981 will maintain
a constant interest rate. The rate In effect when the tax first becomes delinquent will
remain constant until the delinquent tax balance IS pend In full.
Those estates that become delinquent on or after January 1, 1982 will contain a variable
Interest rate. Thus, taxes that remain outstandmg from calendar year to calendar year will
be subject to the different rates in effect on each January 1.
Interest is calculated as follows:
INTEREST = BALANCE OF UNPAIO TAX X
NUMBER OF OAYS X
OAILY INTEREST FACTOR,
If a tax balance remains outstanding for more than one calendar year, a separate mterest
deterrnination must be made for each year at the applicable rate. (Only one calculation
is necessary if the estate maintains the const.nt interest rate.l
Any Notice Issued after the tax becomes delinquent will reflect an Interest calculallon to
fifteen (15) days beyond the date of the notice. If payment IS made after the
interest computation date shown on the Notice. additional interest must be calculated.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the NotIce.
. Address ,"formation 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.
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REV,UOO EX. (','31 '*
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
aU_.AU 0' IXAM1NATION
P,Q, lOX 8327
HARRISBURG, PA 1710.5
DEe DENT'S NAME (LAST, FIRST, AND MIDDLE INITIALl
J
//-/79-/
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FILE NUMBER
,
o.JA: U'l
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82
423 Eutaw Street
New Cumberland, PA 17070
('"mborlZ',V\ d
o 3, Romalnder Roturn
o 5, Fodo,al E.tato Tax
R'furn Required
_8. Tolal Numb.r of 10f. deposit boxes
o DENT'S ADORE 5
IE
IU
o
~
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Eason Jose
SOCIAL SECURITY NUMBER
D"'TE Of DEATH
June 8, 1980
,;?/-i'I-/(?J
liP 17109
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04, llfo E.ta'o
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o AD. future Interesl Compromise
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06. Decedent died teslate 0 7. Oacedent maintained a living trust
IA"ach co of Will) (A"ach co of tru.t
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
NAME ADDRESS
Richard H. Wix, Esquire
ULEPHONE NUMBER
(717) 652-8455
200 Prince Street
CITY Harrisburq .TATE J'A
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1. Roal Ellato (Schodulo A) ( 1)
2, Stoch and Bond. (Schodule BI ( 2)
3, Clo.oly Hold StocklPartno"hip Intoro.t (Schodulo C) (3)
4, Mortgago. and Noto. Rocolvablo (Schodulo D) I 4)
5, Ca.h, Bank Dopa.it. & MI.collanooUl Po"onal Proporty( 51 S 74. 000 . 00
(Scnodulo E)
6, Jointly Ownod P'oporty (Schodulo FI
7, Tran.fo" ISchodulo G) (Schodulo l)
8, Toto1 G,all Allot. (loto1Iino. 1.7)
9. Funeral Expenles, Administrative CoslI, Miscellaneous ( 9)
Expon... (Schedulo H)
10, Dobt., Mortgago liabilitlo., lion. ISchodulo I) (10)
11, T oto1 Doduction. (totallino. 9 & 10)
12, NOI Valuo of E.tato (lino 8 mlnu.lino 11)
13, Choritablo and Govornmontal 8equo.t. (Schodulo J)
14, Not Valuo .ubjoct to tox (lino 12 minu.lino 13)
15, Amount of lino 14 taxablo at 6% rato (15)
lincludo valuo. from Schodulo K or Schodulo M)
16, Amount of lino 14 taxoblo at 15% rato (161
(Include voluo. from Schodulo K 0' Schodulo M)
17, P,inclpol tax duo (add tax from lino 15 plu. tax f,om lin. 16)
( 6)
(7)
r
.,
(8) S 24 .000, 00
(11) 4.015 00
(12) , q , qR~ nn
(13)
(14) 1 q qR~ 00
, q qR~ on x .06. 1qq 10
)( ,15 =
(17)
Interest
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(20)
(20A)
(208)
4,015.00
Amount Paid
Discount
+
19, If lino 18 I. g,ooto, thon Ilno 17, onto' tho dlffo,onco on lino 19, Thl. i. tho OVERPAYMENT.
A. DCheck her. if you or. requesting 0 r.fund of your overpayment.
20, If lino 17 I. g,oat., than lino 18, onto, tho dlffo,onco on lino 20, Thi. I. tho BALANCE DUE.
A. Enter the int.resl on the balance due on line 20A.
8, Entor tho total of lino 20 ond 20A an lino 20B,
Mako Chock Payablo to. Regl.to, of Will., Agont
..BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..
Under Plnolll.. of perlury, I declare that I hove Ixamined this r.tvrn, Including accompanying Ich.dul.. and .tatomenlt, and to the belt of my knowledge and bell,f,
h I. tru., correct and complet.. I declar. that all rlallstall hat b..n r.poned at true market value. Declaration af prepar.r other than the ptrlOnal repr'Mnlallve I,
baled an 011 Information of w 'ch preparer hal y knowledge.
',~ 1711 Ma le Street New Cumberland, '-i- -9 -4''1-
$1 "TURE Of PERSON RESPO SIBlE fOR flUNG URN ADDRESS PAl 7 f) 7 0 DATE
James ~. E on, Jr.
. -l (.}..~"-C,- {,. 1/,
NA URE Of PREPAJiER OTH Jjt REPRESENTATln
18. Total Prior payments:
(19)
(19)
, n,
. J /
1.199.10
,
VIlIlfy
DATE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
I.
J
5S:
Jamegl--1).L_J;;ILS9Jl.,-'l:r..,-._--..._... -- ....-,... .---.----. ------
being duly sworn according to law, deposes a"d lays that he is Administrator.__
01 tho Estate 01 Joseph A. Eason
late 01 _t.he_a.Qro,Ught,_oJ,New....Cpmpt;!,J:'Jang___, Cumberland County, Pa" deceased and that the
supplemen ~l h' . .
within is an/inventory made by __ ~m, .__ . ., the said Adm~n~strator
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the ligures opposite each item 01 the Inventory represent it's fair value
as of the date of decedent's death.
Sworn to
and subscribed belore me,
J~ E~U'O~ ::::,::. ~ I
, I
PAlRI IA A, ER, Notary Public
Harlis~l~:r~'. D~l~:;i:l Co., Pel.
My C:r;;::;:~.:o, E::~i.c;,; JL:llC 29. 1985
1711 Maple Street
New Cumberland, PA 17070
Addr.ss
Date of Death
8th
Day
June
Month
1980
Year
INSTRUCTIONS
I. An inventory must be filed within three months alter appeintment of personal representative.
2. A supplement inventory must be filed within thirty days of discevery of additional assets,
3. ;Additio;y.,1 sheets may be attached as to personalty or realty
4. ,5ee Art;d., IV, Fiduciaries Act 011949,
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REV, 1547EX (02-84)
BUREAU OF ACCOUNTS SETTLEMENT I NOTICE OF INHERITANCE TAX I
PENNSYLVANIA DEPARTMENT OF REVENUE I APPRAISEMENT ALLOWANCE OR DISALLOWANCE ACN 101
P,O. BOX B903 '
HARRISBURG, PA 17105 ',OF DEDUCTlDNS_, AND ASSESSMENT OF TAXJD_ATE
_ ___ 05-2;-84
ESTATE OF EASON JOSEPH A FILE NO, 21 81-0016
DATE OF DEATH 06-08-80 COUNTY CUM.e.sRL.lIl!D
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY, MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
AGENT It .
j
RICHARD H WIX ESQ
200 PRINCE ST
HBG PA 17109
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
C;:~~ _A.!-9!.11~ _ ~HJ~ .!-!I'!.E. _ _ _ .~_ !l~'I~I!.II_ L:.~~~R_ !'9'3'I19!.11_ F_O.R_ Y9Y'3 _~E~9f1~~ - ~ - . . - - - - . - - - . - .
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
REV, 1547EX (02-84)
ESTATE OF EASON
JOSEPH
A FILE NO,21 81-0016
ACN 101
DATE 05-21-84
TAX RETURN WAS: I X I ACCEPTEO AS FILED I CHANGED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: 1 SUPPLEMENTAL RETURN
1, Real Estate ISchedule AI I 11 .00
2. Stoc~,s and Bonds (Schedule BI I 21 .00
3. Closel~' Held Stock/Partnership Interest (Schedule C) ( 3) .00
4. Mortgages and Notes ISchedule 01 I 41 .00
5. Cash &: Miscellaneous Personal Property (Schedule El ( 5) 24,OOO.~
6, Jointly Owned Property ISchedule FI I 6) .00
7. Transfers {Schedule Gl ( 7) .00
8, Total Assets ( BI
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses! Administrative Costs/Miscellaneous
Expenses (Schedule HI I 91
10, Debts/Mortgages/Liens (Schedule II (' Q)
, 1. Total Deductions
12. Net Value of Tax Return
, 3. Charitable/Governmental Bequests (Schedule J)
14. Net Value of Estate Subject to Tax
If an assessment was previously issued, lines 14, 15 and/or 16
reflect figures that include the total of ~ returns assessed
ASSESSMENT OF TAX:
. 1 S. Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. Principal Tax uue
TAX CREDITS:
NOTE:
PAYMENT RECEIPT DISCOUNT (+1
DATE # INTEREST 1-1
11-22-83 029724 1,154.94-
11-22-83 ABATED .00
04-07-84 ABATED 31.31-
04-11-84 061101 .79-
INTEREST IS CHARGED FROM 04-12-84 TO 06-05-84
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM.-
. IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST
24,000.00
4,015.00
.00
Ill)
(121
(13)
(14)
and 17 wtl 1
to date,
4,015.00
19,985.00
.00
118,677.14
(151
(ISl
118,677.14
.00
7,120.63
.00
7,120.63
X,06=
X.15=
(17)
AMOUNT PAID
5,921.53
960.45
221. 23
1,199.10
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
7
. 7
5.36
.05
5.41
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RESERVATION: In the event thal any future interest in this estate is transferred in possession or enjoyment to
collateral (Class 8) heirs of the decedent after the expiration of any estate for life or for years. the
Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful
collateral (Class Bl rate on any such future interest.
Purpose of Notice: to fulfill the requirements of Section 709 of the Inheritance and Estate Tax Act of 1961 (72
P,S. section 2485-7091,
Objections: Any party in Interest not satisfied with the appraisement. allowance or disallowance of
deductions. or assessment of tax (including dIscount or interest) as shown on this Notice
must Object wIthin sixty (So) days of receipt of this Notice.
Objections may be made liS follows:
_ by written protest to the Department of Revenue. Board of Appeals
_ by electing to have the matter determined at audit
- by appeal to the Orphans' Court
Discount If any tax due is paid within three (3) months after the decedent's death, a discount of
five percent (5%) of the tax paid is allowed.
. the discount pan ad is calculated in calendar months. Example: date of death 1-15-82.
discount period expires 4-15-82.
Except for tax on a future interest. inheritance tax becomes delinquent nine (9) months from
the dilte of death.
. Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on a daily basis from
_ delinquent date to date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Delinquent Date Annual Interest Rate Daily Interest Factor
Interest:
5/27/43 to and including 12/31/81
1/1/8210 and including, 12/31/82
1/1/83 to and including 12/31/83
1/1/84 10 and including 12/31/84
6"
"
20%
16%
11%
,000164
,000548
,000438
,000301
Estates that become delinquent on or before December 31. 1981 will maintain a
conslant inlerest rate, The rate in effect when the tax first becomes delinquent will remain
constant until the delinquent balance is paid in full.
Estates that become delinquent on or after January 1. 1982 will contain a varIable interest
rate. Thus. taxes that remain outstanding from calendar year to calendar year will
be subject to different rates in effect on each January 1.
INTEREST = BA~ANCE OF UNPAID TAX X
NUMBER OF OAYS X
OAI~Y INTEREST FACTOR,
, If a tax balance remainS outstanding for more than one calendar year. a separate interest
determination must be made for each year at the applicable rate. (Only one calculation
is necessary if the estate maintains the constant IOterest rate.)
Anv Notice issued after the tax becomes delinquent will reflect an interest calculation to
fifteen (15) days beyond the date of the assessment 11 payment is made Ifter the
interest computation date shown on the Notice. additional interest must be calculated.
To Remit Payment:
Wills
for lnhetllance Tax
tn
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WIX, WENGER S WEIDNER
RICHARD II. WI.\:
THOtMS I.. WENGER
DEAN A. WEIDNI!R
BERNADETn HAR.ATflNI
JOHN R.FENSTERMACHER.
KAREN p, GUNNISON
A"ITORNEYS AT I.AW
!lOX 1145
508 NORTH SECOND STREET
HARRISBURG, PA. 17108-08,15
200 I'RINCE STRHT
HARRISBURG, PA. 17109-3009
(711') 652-8455
(717) ~-t3.h1182
I'LEASf; REPLY TO:
CO PRINCE STREET OFFICE
( ) N. SECOND STREET OFFICE
November 22, 1983
Ms. Mary C. Lewis
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
Re: Estate of Joseph Andrew Eason,
a minor, deceased
Date of Death: June 8, 1980
Dear Ms. Lewis:
Enclosed herewith for filing are the originals and two copies of
the Inventory of Estate Assets, and the Inheritance Tax Return
with appropriate Schedules. Also enclosed is a check in the
amount of $10.00 payable to the Register of wills for filing of
same.
In addition, I enclose herewith a check in the amount of $5,921.53
payable to Register of Wills, Agent, in payment of the inheritance
tax due as indicated on the tax return.
Very truly yours,
WIX WENGER & WE~ER
;!jCl1{.{Z@.tf{; tJ1.)iJt[ZZ0\
iBernadette Barattini
BB/pp
Encls.
cc: Craig Gordon, Revenue Investigator