HomeMy WebLinkAbout81-00137
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1. ~ONSIOL.uOR IlETlJRN
Section 701 of lho Inhorltllnce nlld Estnlo Tnx^cl of 19GIIIIlIVldll!i 1IIIIIIIIl1 !ollnwlllli IlmBOlI. ~1I1111 jllopnro nlld 1110
n return:
n, Tho porsonnl roprllsonlntlvo of tho ulllnto of 1110 dlloodolll i1S 10 plOplllly of IlIii docmlrml i1dlllllllslmrJlI hy hllll
nnd such liddlllonlll Ilrollorly which Is or IIIllY ho sulllocllo IlIhlllllilllClI Tllx 01 whlcll hO/'lho !lhnll h,ilVII or
nC{jul ro knowl odgoj
b, Tho trnnsfordool pro/1orlY IIIlBn tho trnnslnr of \'ihlch InhllrllilllclJ Tilx Is OllllilY hu 1II1I101l0d hy Iho 1961 Slllllllo, '
Inol\ldlnR ntrustoo 0 Ilroporty trnnsforrod In trusl, provldorlthillnlJ SOllillill1l rolll1l11100l1 hOllludo hy tho trilllsfllroo
of properly Includod In tllo rolurn or n porsonlll rOllrosonlnllvo, .
2, PLAC~ FOR FILING
The relurnls ,10 ho fllod In dupllcntu wltlllllo Iloglstor of Wills of 1!1ll cOllrdy wllOroln tile docodonl rosldod,
3.. TIME FOR FILING
Tha)elum Is duo nino 1II0nllls,nltor tllo docodont's donlh, IIIIIIIS!lIllIIlXlonsloll fOI fililll( Iws hO(1llappllod ror and
Rr~ntod by thoSocrotory of RovollUo wlthinlho nlno-lIIonth porlod, , ..
4. E.8llJ!.RE TO FILE.RETURN
'Section 791 of tho 1961 ntotllto provldos tllat ". . ,ony pursoll who willfully 11I1Is 10 fllo H ratum or othar ropurt ,
roqulrotl of him, , ,shllll he 11orson~lIy lIablo, , ,to II ponolly o12S% ollho lnx IIlthnl1toly fOllnd to bo <1110 or$I,OOO
whichever is Ihe lossor to bo rocovored by tho Deportmont olllovonllo lI!l clohtfi olllko illllOUllt am rocovoroblo hy
law."'" . ,
5, TAX RATES
Inharltnnce Tax Is poyoblo 01 tho ,roto of 6% on lranafors to IInool doscolldonts, Such II~ fathor,1II01hor, hushond, wile,
son,-dallllhtart Rrnnllchlldron, mnndpnront, son.ln.law nlld <lnllghlor.III.low unci nt tho rato 0115% u~ 10 011 othcrs,
,6, f.8.YM.!illI.QL
The tax assosse,d on tho trnnsfor or propotly reported In tho rolum Is cillO 9 1II0nths ultorthe decedent's doath, Inlorost
at the rnto of 6% por annum accrues theronlter IIntll puymonlls IIIUdo, All paYlllolils rocolvecl ara first apllllod to nllY
Interest which maybo duo with llny remalndor uppllod to tho,IIlX, IF TAX,IS PAIDWITIIIN 3 MONTHS AFTER THE
DECEDENT'S'DEATH, ~ DISyOUNT OF 5% OF TilE TAX PAYMENT IS AL.LOWf!D" '
All chocks should bemacl!! pnyablo to tho Roglstor or Wills of Iho cOllnty,whorolnlho clocodonl rrisldod aud are
received subJoct to tho flnnl dolorlllll1ollon of tho Dopnrllllllnl of Ruvonllo, ,
7, FAILURE'TO PAY
The tuxes Imrosod, tORothor with nny Inlerest Iho[IJon, aro 0 1I0nllpon rQulproporlY, which 11011 folllalus In offoct unlll
thotnxosun( Intero~t hnvo hqqnpol(Lln filII. Tho tuxos IIII1Y bo mflld lor flgulnst any roul proporty In tho (focolionl's
estate or oRnlnst nny proporly belonglnRtO.R transforoo Ilnhlll (m tho lux, ',' ,
0, FILING OF F^LSERETURN
Any pqrson who wi II flllly rllakes a folsoroturn or roport roqlllrod 01 hili! !illllll, IlIncror<lance wllh Soctlon 793,of Iho
196,1 Stntllte,be guilty or n'llllsdomonnor und, on convlcllon'thorool, shull hn slIlItoncod to puy I1l1no not nxceedlnR
$11000 or undergo Imprlsonlllonl not oxcoodlnM ono yom or hoth,
QUESTIONS OONOERNING PROPERTY TRANSFERS
1, Dld,decedent" within t~o years of deatl1, make any transfor of any 1I~~~lalllarl of his eslatowlthout receiving
valuable and ade(luato oOI1$ldorntlon? (Answer "Yost' or "No" ,) , '
2. Old decedent, within, two years of doath, transfer proporty Iroll1 h,lrnsel fl hersel f lQ,t.1lI hlmm5el f/hersel fand another p'arty
or parties (Including u spouse) In lolnt ownership? (Answer "Yes" or "No",),...J:,.LQ... .',
3, If the answer to one or two above Is "Yes" anel tho translers ore olalmed to bo nontaxable, provide the following
Information: . "
a. ARe of deoedont at time of'transfor,
b. Copy 0.1 deathcertl II cote, , . "
c, Affidavit by tl1e attending physician Indicating the stato of decedent's health at time of transler.
d, .AII other Information supporting nontaxablllty of transfer,
4. ..DI,d deceden,(,-lnhIS/her Ilfetlme,make,anytransferof property without reoelvlnll, a valuable or adequate consldera,tlon,/
therefor WhIch was \0 take effect In possession or enjoyment at or after his/her death? (Answer "Yes" or "No",) Aj)
a,Was there anypossl~lIlty that the property transferred might return to transferolor his/her estate or be subject
to his/her power of disposition? (Answor "Ves" or "Notl,),
b, What was the transforee's age at time of c1ecedentts death'l
5., Old decedentlnhls/hQr lifetime make any transfer without re'colvlng a valuable and adequate consldQratlon therefor
under whlch,transferor expressly, or.lmpltedlY reserves for his/her life or any period which does In fact end before his/her
death:' ' . .' '
a, Th~ possession or enjoyment ol,.or the right to Income from the property transferred? (Answer "Ves" ,or1iNo".) We-;
. b, The r!ghtto desllll1ate the persons who shalt possess or enJoy \h,e property translerred or Income therefrom?
" (Answer "Ves" or "No" ,)
6, If the'ansWer'to flveb, above Is "Ves," state whether the right was reserved In decedent alone or others,
7, D,ld deoed"entln his/her lifetime make Eitra,nsfer, the oonslderatlon for w~~h~es transferee's promise to pay In~o'"me
to or fill the benefit or nare of transferor? (Answer liVes" or "No" ,)'. , .
8, Old deoedent; at any lime, transfer property, the balQllolal enloyment of whloh wassublect to ohange, beoauseol
a rese,rveclpower to eltert amend, or fjv~~e, or whl,ch could revert,to deoedent uncler ,terms of transfer or by oporatlon of
law? (Answer "Ves" or "No".) ,
9; If theanswer,to eight above Is liVes," was the power to aller, .1mend or reyoke the Interest of the benellclarYleserved
'In \he decedent alone or the decedentand.olhers? (Answer liVes" or. "No".) ,
d
ACV.~D4IXt (~.Iol
OOMMONWIAL TH OP PINNSVWANIA
QIPARTMINT Of RUVUNUI
TRANSPUR INHURITANCU TAX
RUIDUNT DIO,DUNT
$OHECIJI.B"E"
JOINTL V OWNBD PROPBRTV
*
,
(lnllrllotlaii. 011 RovOfIO Slelel
Estato pf
-
DAISY n:, s\-l1mtl~~'
ITI!M
NO,
, DI!SORIPTION
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1 Savings Account lt14"0010623"1 with
Cc;lmmonwea1thNational Bank.. rg~e!ed .
Apdl 14, 1974 M. "Daisy n:,~'8S; f
Mildred V, Whitmanll, joint ownership
'with right of survivorship.
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TOTAL \ VALue or . DePARTMeNT
MARKI!T PI!CeOIlNT'S VALU~TION
VALU~ INTllRIlST IOff/olal .aOllly)
$3,038,5 50% ,-
, 1,519.251
2 Savings ACQount lt19"0010565"9 with 12,386,79-' 50% 6,193,40/'
c,ommonwealth Nation,a1 Bank,,,AP.~~ed
April 4, 1.974 " IIRaisy Ii: ;:>~!$'fl '
Mildred V. Whitman I, j oint ownership
with right of survivorship ,
TotA\. THIS P'AGE @7, 712.63)
; ", ....,A
71/~" ~:-J
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'I . 'I,f.t\'f" ,,.,,,\,! I',.' "',; "I .' _ j'- 'II
"a"
" ' Scihedule "e" mUlt Inoludo 011 propertY,roftl DndllOrftOl1111, oWI111d by IIIfI duoodonllolnllY wlth'imolhor
pertY PI' p.rtl~ ..jolnt tsn.nu wl.tll rlUht of lurvlvClrlhlp, ij~llh tonnlblo 1I1Hllnlllnnlblo prc,lpllrty uru to bo
Inolud.d, ~1.n81l1 OSl8to flrlt, . ..
1, Clelorlbo 011 roel proportV01 Indloelod In tho II181rllOll0118 for Sohedlllu "A", D1I80i'ibo 1111 purlonul propertY
Illlndlosted In the Inlll'\IOIIon8 for Sohodule "B", Inllllldu tlio I1Ulll0, lIddrOBR lIild rolullof1Bhlplo lilll
deoedsntof tho co.owner (I) Dnd Ibe dslo Iholol111 ()wnoralllp WUD uBlubllllhllcl,
2, Indlcste the totsllTi,srkol VDlu~ of Iho jointly, oWl1ud pronDI'lY,
(3, Indloste the peroentaue of Iho deoudont's .lnlor081,
4. Indicate tho market veluo of tho dooedent's Inturont.
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To ItlamO ,,'"pnr orodll III your OUllnlllll, 1110 1I/111l1l (If lhi, lI01/1tl1 end filII nlltllbor slwuld hll Ollllirly "rllIl,
od on 'lIlfI ohook or 1I11)III1Y nrllor,
Tills OS80881111l"1 18 11111110 It I oonordllilull wllh Buolln" 700 01 lI1U Inl1fJrllnnOIl nnd ~ololo To. AOI of
10ftl (12 P,8, 92400.7081,
To Iho o.lonl lhot Inhurll/lnno In. 18 "Illd wllhln Ihroll 131 tllOnllls nllor Iho doolh of lhll dooodonl,ll
dlacounl of IIvo 10) "oroolll18 ollowod 172 P,O, 9 2400,7101,
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Inhorllonoo To., olhor lhon 10. on . "/l1lt0 Inlo,o.1. III dlln IIll1\1I dlllll nl Ihu dlloudolll" doolh IInd 1100011108
dollnqUonl 01 Iho o''''rollon nl nino (Ollllonlha ollot Iho duoodollt'a dlllllh en P,O, 9 ,~400,7111, Inllorllonoo
TOK on 0 IUturo Inllllo/ll 18 "ovnolo Wllhln Ihrllo (31 monlhs ollor Iho Itonslor Inkns of/ool III p08Do~slnn and
on/ovmonl ond 18 dollnquonl Ihoroollor (72 P,Il, 9',2406, 7121, O.loulnlll InlntoSI hom Iho dllllnqllonl dOlO 81'OWn
on lho 1000 01 Ihls Inrm lodllo dOlO of OOlu1I1 ,pnymllnl1l8lnu Iho f/llloWlnO 1lIllIroallllbln: '
...--.........-..-,,-- ----.............. --.......---............... .............._____..01......_..... ....--. ,n ......... .._________..._..._ _ _ _ .......__
1 monlh ,000 4 monlhs ,020 7111nlllho ,036 10monll1s ,000
, 2 monlhs ,010 o monlhs mo o ",nnlh. ,040 H ",onlh8 ,OSO
3 mOlllhs ,010 o monlh. ,030 o IIl/lIlI/W ,040 12 lI1onll18 ,080
1 davo ,00017 11 doy. ,COlAO 21 d,IIV8 .,00382
2 dOV8 ,00034 12 dovs ,00203 22 dovs ,00389
3,dnvs ,00001 13 doys ,00220 23 clnVs ',00360
4 dn,ys ,00006 14 doys ,00237 24 doV' ,00403
6 dBY8 ;00966 16 dovs ,00260 20 cloY8 ,00420
6 daVa ,00101 10 "uvs, ,00207 20 days :00437
7 doV' ,00118 17 dovs ,00284 27 d"vs ,00404
a,dnVs ,00130 16 dovs ,00301 26 dOV8 ,00471
9 dovs ,00102 10 dnvB ,00318 20 dAVS ,00486
10 dOYA ,00109 20 dnvs ,00336 30 dAVS ,00000
.. _ _""'____o-i..._ ___ ......____... _...._ _ _.........-. _........ .._ _ _......,~-_......_ __.... ~_...._ _ _ __ _ ........__....__.. _..._ .....
Any pottv In Inlora81, Inoludlng Ihll Cornll1onWoUlll1 IInrl tho porsonnlroptoOllnlollVo, n(,l 801l.IIod with
Iho aBlaumonl mov oblool Ihorolo Wllhln sl~ly 100) cll1V. 1I1,lor 1110011'1 Of Ihls Nollee a. provlclod bv 9001l0n
1001 ollho Inhorltanco ond 881010 Tn~ Aol of 1801(72 P,9, 9 2406,10011,
Make ohook or 111Ot10V ordor payablo to:
"Reglelar of'Wllla, Agenl"
Moll to Ihe oddross 11810d below:
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