Loading...
HomeMy WebLinkAbout81-00076 a ~ ~ . P-< .' r; CI] !il ~ 'CI] ~ " :~ I, 0 'tl: ~ .0 ~ := .:z; :CI] 0 ~ i . 'j::l () '::IF; (.l) ~ ~ :~ 1". 0 0 ":I CI] ''':I ,.. ex) . . ,... ,.. , 0 C\I ~ - . ID 0 - Z CA LLI QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two yems of deilth, make any lrilnsfer of any malerial pml 01 his estate without receiYing valuable and adequate consideralion? (Answer "Yes" or "No",) No 2. Did decedent, within two years of death, transfer property lrom himself! hersrlf to himsell/herself and anolher pmty or parties (inclurling a spouse) in joint ownership? (Answer "Yes" or "No".) ...1l2- 3. If the answer to one or two above is "Yes" and the transters are clillmed to be nontaxilble, provide lhe following information: a. Age of decedent al time of Irilnsfer, b. Copy of deillh cellificate. c. AffidaYil hy the allending physician indicilting the stale 01 decedent's hcaltll at time of transfer. d. All other information supporting nontaxability of transfer, 4. Did decedent, in his/her lifetime, make any transfer of pmperty without receiving a valuable or adequate consideration therefor which was to take effecl in possession or enjoyment at or Mter his/her death? (Answer "Yes" or "No".) No a. WilS there any possibility tlliIl the property Iransferred might return to lransferor or hiS/her estate or be subject 10 his/her power of disposition? (Answer "Yes" or "No".) b. What was the Iransferee's age ilt time of decedent's deilth? -- 5. Did decedent in his/her lifetime make any transfer without receiving a valuable and ildequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period whicll does in filct end before his/her death: a. The possession or enjoyment of or the righlto income from the property transferred? (Answer "Yes" or "No".) ~ b. The righlto designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) No 6. If the answer to five b. illxlYe is "Yes," state whether the righl was reserved in decedent alone or others. 7. Did decedent in his/her lifetime milke illlilnsfer, the considerillion for which was transferee's promise to PilY income to or for the ben6fit or careof transferor? (Answer "Yes" or "No",) No 8. Did decedent, at any time, transfer property, the bmeficial enjoyment of which WilS subject to chilnge, because of a reserved power to illter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Yes" or "No".) No 3, If the answer to eight aboye is "Yes," was the power to illler, amend or revoke the interest of the beneficiary reseryed in the decedent alone or the decedent and others? (Answer "Yes" or "No".) No REV'.453 EX~ (3.80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT OECEOENT SCHEDULE "D" BEN~FICIARI~S '* (Instmctlons on Reverse Side) Estate of John William Glass BENEFICIARIES AND AODRESSES RELATIONSHIP SUlwtVED DECEDENT DATE OF BIRTH INTEREST OF BENEFICIARY Martha L. Glass 9 Wyrick Avenue Wife Yes shippensbur , Pa. 17257 Jerry L. Glass Son Yes 2/15 of Estate Daughter Yes " " " Glass Son " " " Richard " " " E. Glass Son Yes Brenda K. Glass Daughter Yes. " " " The above beneficiaries are living at this time except for the following: NAME DATE OF DEATH REV.4~'4 EX. (3,80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY * (lnstructlolls on Reverse Side) P TOTAL E VALUE OF DEPARTMENT ITEM \ NO. DESCRIPTION MARKET DECEDENT'S VALUATION VALUE INTEREST IOfficlal Use Ollly) 1 ~ All tangible personal property was owned by decedent and his surviving spouse, Martha L. Glass, and no value is returned therefor \ \ TOTAL THIS PAGE 0 Estate of John William Glass ~ ~ ~ -< < Ul "-l "-l ~ :>< :>< Ul ~ '" I .-< Ul :z ~ i 0 ",I ~ '... '" .-< ,,' ;J .-< '" '... .-< ...l ;;: " -< OJ - Z " ~ u .c - 0 0 8\ ~ ~ ..., ~ .... 0 < ! ~ ~ ~ ""' 0 I- 0 Vl 0 7- III ~ Vl :>< .... 0 c5 - ~ b ~ % 25 .... z ,.J 0 0 < 0:: Z :.: ~ - Q ;J U ~ ,.J z "'" z .... l:I Z - Q Vl Q 0 0 < ::: < '.- < U Q :l - 0.. 'lSaJalU! S,llJapaOap a4l 10 anle^ la~Jp.w a4l aleoipUI 'v 'lSaJalU! S,luapaoap a4l 10 a6elUaoJiid a4l aleolPUI 'E 'AlJadoJd paUMO AllU!O! 'l4l 10 anle^ la~JeW le10l a4l aleOIPUI '(: 'pa4S!IQp.lsa seM d!4SJaUMO lU!O! a4l a1ep a4l pue (S) JaUMO'OO a4l 10 luapaoap a4l Ol d!4SUO!lp.laJ pue ssaJppe 'aweu alj1 apnloUI '"S" alnpaljos JOj Suo!IOnJlSul a4l U! paleO!pU! se AlJadoJd leuosJad lie aq!Josaa ',;or!" all1pa4oS JOj SlIO!lOnJ1SU! aljl U! paleO!pU! se AlJadoJd leaJ lie aqiJosaa 'L 'lSJ!1 alelsa leaJ lSIl 'papnloll! aq 01 aJe AlJadoJd alq!6uelU! pUP. alQ!6uel ljlOS 'd!ljsJO^!^JI1S jO l46!J 4l!M slueUallU!o! se Sa!lJed JO AlJed Ja4l0Ue 4l!M AllU!O! luapaoap a41 AQ pauMo 'lp.uosJad pue leaJ 'AlJadoJd lie apnlOll! lsnw "3,, alnpa40s "3,, 31na3HOS DNI!31dVIIOO HO~ SNOll0mUSNI File Number, INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) 21-81-0076 REV-4114 EXt (&-80) Date of Death January 3, 1977 G Original o Supplemental o Remainder Estate Name ___________ John ~,illiam 91~"s Social Security Number 196-14-1220 REPORT OF INHERITANCE TAX APPRAISER I, tho undersigned duly appointed Inheritance Tax Appraiser In and lor the County 01 Cumberland Pennsylvania, do respectfully report that I nave appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the lost column to the right in Schedules flAir, ItB", "C", and flE" Doted: April 1, 1981 1J1M!il/ .;rl~Ad,"I) INHERITANCE TAX APPRAISER INVENTORY VALUE AS APPRAISED ADJUSTMENTS CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE Less Cebts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE I 9 000 00 00+ 200 00 10+ none 21H none 30+ 9,20QQQ... .----- 40- 92+ Real Property (Schedule A) Personal Property (Schedulo B) Jolnt.Held Property (Schedule E) Transfors (Schedule C) TOT Al GROSS ASSETS 93- OLlie Estate o Annuity RATE FACTOR PRINCIPLE VALUE CODE FOR USE OF REGISTER ONL Y Tax on $ ~ COM PUT A TION OF TAX $ I $ S 6% T ex on S 15% T ox on $ Tax on $ Tax on S s Exemptions Totul Estate TOTAL TAX INTEREST FROM BALANCE TO s S I Leu Crodih DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CIlEDIT s + I S = s = INTEREST FROM BALANCE TO S REV.SI8 FO (7.801 . I~@~ l','.... COMMONWEALTH of PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS NOTICE OF FILING OF APPRAISEMENT Martha L. Glass 9 Wyrick Avenue Shippensburg, PA 17257 RE: Estate of County of File No. John William Glass Cumberland 21-81-0076 Dear Hrs. Glass: You are hereby notified that the original appraisement in the estate of John William Glass has been filed in the office of the Register of Wills of cumberland County an April 1 , 19 .m... Said appraisement reflects the following valuations: --- Real Estate Personal Property Jointly Owned Transfers Total $9,000.00 200.00 none none $9,200.00 As to such tax that is paid within three months from date of death, a five (S%) 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 April 1, 1981 Signed . ~'J~,JJ /-/PfrfiHJ) Title Chief Appraiser NOTE: This is not a bill. lJl ~ lJl ~ ~ ~ " OJ <II .... " '" " " :z ~ ~ OJ . 0 >- ~ ~ "" " ~ .... " '0 '" tIl .... .0 " '" :::> .... "" lJl " 'M tJ " .... ..l "' 'M OJ H 0( H Po OJ - .E ~ Po .0 U :z - .... ~ ... - 0 0 ..c ~I '" ~ ~ '" Ul U .... .... .... ~ - 0 ~ a ~ ~ ~ .... 0 '" 0 :z a tIl ~ '" >- .... a - z :z .... ~ .... ~ :z :::J ci - a f5 ~ z ~ ~ ~ z ::; Z t:l :::> u " z - ~ Vl ~ 0 0 ~ :l == ~ u 0 GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate. In addition to debts incurred by the decedent or estate, other items arc claimable including the cost of administration, attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker. All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed should be attached to this schedule, A family exemption of 52,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same household can claim the exemption, In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members of the same household as the decedent, The family exemption is allowable only against assets wllich pass by a will or by the Pennsylvania Intestate Laws. c '" u n > t"1 > ~ > 0 0 0 Vl 0 Z (l n c: 0 -l Z s: Z l"" t'1 t'1 '" Z ::<l >- 0 - 9 l""' Z Z t"1 -l t"1 -l Z '"' 9 -l -< Vl '" - "" rn Z 0 Vl 0 -l 'Tl :=:l 0 'Tl ~ ~ 0 'Tl - 'Tl C':> '-< 0 - ~ 0 Z ('l S ". - tT ::> > (D l""' ~, ... :c c: I-' C'. ,",' ~..) " I-' rn c. ~nt.: ::> I-' t"1 P- C" '", :;:(;1 ~ 0 (,): '" .....-...' Z c'" N .... ~, :< '~-"'-l. G) ll.:-'"., % ::-:-1 I-' -< -< w..... ~.-IJ;; " t"1 trl ~ ::= OI.J,J a;:tn , ,,, Ul > > 0(3 ~:r: Ul '-'w f5:3 ::<l ::<l ~'" ~ \'0 ...J'-' u INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed. 3. Enter the date on which each debt was incurred and/or paid, 4. Enter the names of each payee. 5, Provide a brief explanation in the remarks column for each debt claimed. 6, Enter the amount of each debt being claimed, 7. The form must be signed by the person who has assumed the responsibility for paying the debts.