HomeMy WebLinkAbout81-00181
No. 21 ~81 181
PETITION FOR PRQ,BATE OF WILL AND LETTERS TESTAMENTARY
,
,
Irllhe Estate of
.nAULlNlll-D~.-F.r,QQO,.~.~~-~
, deoeased,
To Regleter of Wille for the oounty of oumperland, In the Oommonwealth of Pennsylvania,
Pelltloner(IIlIS (lilt) the exeouto"
. named In the Last Will /1nd'1'eetament of
_J.AUJ.inA n. Flood...;.:..... , datsd .J.l.\4-2G.,~..f.
Deoedent wae a,oltlzer'l of,the United states and a reeldonT of ...J4lpr-l" i\'l An
Townehlp~ Oumberland Oounty, oommonwealth of Pennsylvania.
Deoedent d.led on _~'l1eadaY_l_~ the -2-5th day of ...F.elJruary, A,D, 19B.L-., In the
~_l
Oountyof ,Dauphin' ", ." ,State of_.E.e.nna...._ at the age of...1i2- yellrS,
Deoedent has _not) been married and hlls_ not) haa ohllaren borntoabUD (her) slnos the ex.
eoutlon,of the above deeorlbed Will,
Deoedent was poseeBlled of personal property to thB value ,of .$:lr" ooo....oJl
and of real ell tate to the value of ...J.2.0-lJUlO....oJl
all near as oan bs asoertalnsal said real eatate BltuBte~ .aB follows Upper Allan 'i!owl1ship,
_~.LJ..and county" Pennsv~vania. .
Therefore, your petllloner(1l respeotfully appl~leB),for the probata of the eald Last Will and Tl\eta,
ment and for Lett<lrs Testamentary theron,
Dated MaJ:'oh 13 .UR' .
Name ana addreBs J'l I .. li\,"\, (rI (i)" r' iI.:.' )'1
of Petltloner~) (Riohard F100d,II,lF.)
-6' Windinq Hill Drive
-M,eoltanicsb'.lrq, Pat
17055
COM,.MO"NWEA".LTH OF P, ENNSVLVANIA }
COUNTY OFQUMSERLANO BB
~.~~~~...:c.......__Richarq...lU.oo.d.,__.J.r...., .
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'nam,egln aboveapplloatlon, being duly __--8w.orlL-.:..__ aoooralng to law e~Y(B) that the
BtatementB Bl;lt forth In tlllB petition are truB 10 the beBt of MB _ knowleage and belief,
.__Swor,n,~__ 'ana BubeorlbBa bBfore .~,___~.l
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, ("'1 f' "';glster {RicnarCl lJ'looCl, t'-~r
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Filed: Mal:'Clh 18/, , 19B1. Attorney 39 A9,....dl4l'~
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OATH 0.' '..:RSONAI, R.:PRRS.:NTA'fIVE
COMMONWIlAL.TH or PLlNNSYLVANIA 8S1
COUNTY or <:UMIlURLAND
Bofoto rho, lho Reslslor for tho I'roblllo of WI,lIs and stanUns of Lollors of AdmlnlslraUo'lI III and for tho County of
"
"
Cumbotland, potsonlllly C1II110_ Richar.d F'lood I Jr, ~
who; bolns duly sworn , do e~
of tho last Will and T08lllmol1l of
doposo and say that as
P,uline D. Flood.
Exeoutor'
, dOceasod
h A will wollllnd truly lIdmlnlstor tho soods lInd ohattols, rlshts and orodlts of said docoasod aooordhls to law, And
lIlso will dlllaontty comply wl\lIlho provisions of tho law rolaHns to Tran~for In,horltal1oos; q"'o~~a~~ SUbl'Od~ofCJromo,
, , Marcl1 13, '"',0" 19.B..l...- ! I I (", 11/ / '/ (( I' <: (',/ .
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Bo It 'romomborod lhal on the
DECREE
18th day of March
',recorded the last WUland Teslamenl of Pil'd j IHI 'D
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Uppar Allen Township,
1it1"'''''d
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,A,O,,1911.1.....::..., thero wal, probated and
lato of
, Cumborland County, Pennsylvania,
F'lood, Jr"
Doceasod, L.Ollots 'restamentarv werosral1tod to
Wl\ness my'hand an'dofflclal soal,tllo day and year aforosald,
Riohard
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~1b.Y1ili.L8JmIERITANOE TAX GENERAL INFORMATIO~
1. f.Jill.mNS RESPONSIBLE FOR RETUR~
Soctlon 7010f tho Inhorltnnce ond Estato Tnx Act of 1961 provides tholthe 101l0wlnRpersons sholl prepare ond IIle
nreturn;
0, Tho Personal representatlvo ollho ostnle of Iho dooodonl as to property of the deqedent admlnl!ltore~ by him
ond such nddltlonal property which I~or moy bo sUbjoctto Inhorltance 1'0)( of which holsho shnll hnve or
acquire k!10wlodge;
b, Tile lronslereo of IHOrerty UI)on the trnnsfor of whlqh Inherltanco Tnx Is or may be Imposed by tho 1961 Statute,
Including nitrustee 0 property trnnsferrod Intrust, provided that no separnto roturn noed ho modo by tho transferee
. of ptoporty Includod In tho' relurn of n porsonal reptosontntlvo, .
" ,.. i'
2, PLACE FOR FILING
Thoroturn is to be fllodln dupllcnlo with the Register of Wills of the oounty wherein (hodecedenl resided,
3, TIME FOR FILING.
The return Is due nine months aller the,decodent's doath;unless,nn extension forflllrlghas been appllod for and
grnnted by Iho'Socrotary 01 Rovenue wlthll1lhe nlne-lI1onth porlod, '
4, FAILURE TO,fILE RETURN
Section 791 orlhe 1961 Stotuta provides thot" , , ,Ilny person who willfully fulls to file 0 return or other report
required of him, , ,shnll be personully IInble, . ,to n ponally of 25% of the tax ultlmotelyfound to be due or $1,000
whlchevor Is the lesser to, be rocovered by the Dopartmont of Revenue ns debts of like omoUnt ore recoverable by
low," , '
6" JM..Mill
Inherlton, co Tox Is pnyoble ,at, tho roto of 6% on tronsfors to IInoal descendonts, suoh as father, mother, husband! wi fe,
SOil, dauRhtor, grandchildren, grllndpment, son-In-Inw and daughter-In-law, and at the rate of 15% as to all others,
6, PAYMENT OF TAX
, ,
The to)( assessed on the transfer of property rellorted In, the return Is due 9 monthsafler the decedent's death, Intol'e&t
at the rate 01 6% por annum accruos lhereofter lintll poymontl s modo, All poymenls rocel ved are, fI rst aPlll1 ed to any
Interest which may be due with Ilny remainder appll'od to the tax, IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 6% OF .THE TAX PAYMENT IS ALLOWED, ' ,
All checks should be made payabla to theReglsterof WII,IS o,f the countywhoreln the deoedent resided and are'
rocelved subject to Ihe final dotermlnatlon of the Department of Revenue.
], FAILURE TO PAY
"
ThO, ta)(OSIlI1,P osed, together wl~1nn,y Interest, tl1o(oon, ore nll,e,I1U1Jon real proporty, which lIe,n remains In effect unlll
the taxes ol1d Intorost have beon pnld In full. The loxos mnY ho sued for ogalnst any real property In the decedent's
estate or nRainst.nny prop,erty belonRlnR to a transfereellablo for tho lox" .
8, FILING OF FALSE RETURN
Any porson who wlllfullYl1wkos n folse.return or report moulred olhlll1, $hall , In nccordance wUh Section 793 of the
, 1961 Statute,. be gull \y of a ml sdolnonnor ,and, onconvl qtlon thereof, shallbe son ton oed to pay a fine not exceedlnR
$1,000 or undergo Imprisonment not oxceedlng one yoar or'bolll.
tiQ.I.E; ,Colllpoosntlon puld to an ostato roplOsentnllve; nomo\y, an executor or oclmlnlstrntor, for servlcos porformed '
In achnlnlstorlng nnlJstnto Is loportnhlo lor POllnsylvonlalncoll1o Tox purposos, Thlslaxablo Income Itomshould be
{oParlud on lorm PA.40.lndlviduilllqcomo Tox Return,
gUESTIONS CONCERNING PROPERTY TRANSFE~ .
. I
1, .DId de, ced,en\, Wlth,ln two years 01 denlh, make any Iransfer of any material pert of his eslate W,lIhO~1 receiving
valuable and adequate conslderallon? (Answer "Yes" or "No",) No . ,
2. Old dece~ent,'wllhln two" . Year, s of doath, transler properly from hlmsell/ he, rsel 1,10 hlOl,sal IIher.8el f and,another Plirty"
or parlles(lncl~dlng a ,spousa) In lolnt ownarshlp? (Answer IIYes" or "No",) J:l.lL . .
, 3. If the answer 10 o.ne or lwo abOve Is "Yes" and the tmllsfers are olalmed 10 bo nontaxablo, provldelllefollowlng
Information:
a, Age of decedent at tline of,lransfer, . ~ ..;'
b, Copy of deathcertlfloato, .', , . "
c, ,Affidavit by the attending physician Indicating the slate of decadent's heallh at lime ofltansfer,
d. All ,other Informa\lon supportlllg nOlltaxablllty of transfer,
4. Old decedent, 10 his/her I Hetlme, make anyllallsfer of'property without receiving a valuable or adequate consideration
therefor.whlch ,was to takeeHentln possession or enjoyment at or after his/her death? (AnSWer "Yes" of ,II No".) " Nn
. a, Wasthero,anyposslbllllylhatthe property transferred might rolurnto transferol or hls/hor ostate or be subjeQt
to hls/horpower of disposition? (Answer IIYes" or IINo",) Nn .
b. What was the transferee's age at time or rtecedent's death? ~ ~
6. DI~dacedentln hls/hor lifetime make any transfer without receiVing a valuable and adequate consideration therefor
under which trqnsferor expressly or Impliedly reserves for his/her 1110 or any period which does In facl end beforo,hls/her
doatH:, ,',' . '
a, Thepossossloll or enjoyment of or the right to Income from the property trtmsforred? (Answe( "Yes'l or IINo".) II/p
, b, The right to desl,W1atethe persons who shall possess or enjoy the properly transferred or Income therefrom?
(Answer "Yest' or "No",) I\rn'
6, Iflhe answer fo' live b. abovo Is "Yos,'1 was the right reserved In decedent alone( ) or decedenl AiHI othars ( ),
7. Old deoed,ent In hiS/her lifetime make aliansfer, the consideration for which was transferee's promise to pay Inco'me
to or' for,thebenefll or care 01 lransferor? (Answer flYes" or "No".) "lo . "
8, Old deooUent, at anytlma, t,ransfar properly, the bBleflclal enjoyment of which was sllbl~ct to change, beoause of
a, reserved pqwer to al ter,amend, or revoke, or which could revNt to decedent Under terms of transter, orby operation ,of
law? (Answer "Yes" or fiNo",) Nn . .'
9. II the answer to eight above IsflYes," was the power to alter, amend or ravoke the Interest of the benaflolary reserVed
In"lh,o decadent alone ( lor docedent and others ( ),' "
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I~SJ:RUCTIONS PORCOMPLETlNG SOHEDULE "E"
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Sahodulo '.'E" i11l1st Inclllclo 011 pFoportY, roolond porsonol,'ownod by tho decodont lelntly with 'imothor
partY or partlos 081elnt tOl10l1t8 with right ef 8urvlvershlll, Both to'1glblo !In\l!ntonlllblo preportY 01'0' to bo
Includod, LI8t 1'001 ostoto flr8t,
1.',1 008orlbo 0.11 real l1foporty 08 Indlootori In tho In8truotlon8 for Sohodlllo "A," D08orlbo II11 pOl'8ol1ol propertY
o81ndlootod In tho Instruotlen8 fer Schodulo "6," Inoludc lho 110mo, !lddro88 oncl l'elotlon8hlp te tho
docodont cf tho ce.ownol'[sl ond tho dote tho 1'1lnt ewnorshlp W08 o8tubllshod,
2, Indlooto tllO total rnorketvolue ef tho jointly ownocl preperty,
3, I ndlcoto thopol'oontogo of th!l deoodont'8 Intor08t,
4,' Indloote tho market veluo ef the docedent's Intaro!t,
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LAST WILL AND TE8TAMENT
OF
PAULINE 0, 'LOOD
I. PAULINE D. FLOOD. of Uppo~ Atton Townohtp. Cumbs~tand
coun~y. Ponnoytvanta, doota~o *hts *0 bo my tas~ wttt and ~.voks
any wttt p~ovtouoty ~ado 6y m,.
1a'EM. I. I o~do~ ,and di~oo1; my Ellloouvo~. hOl'einaNu' namCld.
vo pay my funo~at olllpon~~s as nopn afvo~ my d,osass as he may oon-
venionHy do DO.'
ITEM II. I daviDo an4' b,qu,avh att of my oo1;a1;e, of OVSl'Y
na1;u~e and who~svo~ oivuavo, unvo my Don, W. RICHARD FLOOD, JR.,
Oll va ,hio iosuo. pOll Dvi~pOD.
ITEM IU. 8houtd my 80n. W. RIClIARD FLOOD, JR., p~ed'olJaBS
me. havtng no taDUs 1;0 oUllvi\ls me. vhsn I d,vtBll and, b,qU,atlh aU
of my eovavs~ of sVS~Y na1;ut'o and whet'eve~ sitluave, un10 my
Daughve~-in-Law. PAMALA K. FLOOD.
ITEM IV. I appoinv my ~on. W. RICHARD FLOOD. JR.. EIllBOUVOt'
of vhis my taB 1; wi tt. 8hou td my 80n, W. RICHARD, FliO(JD. JR., !r;li'(,
,1;0 quatify ot' osaDO 1;0 aov aD EIllSOUVOt', I appoinv my Daughvsll-in-
LaW. PAMALA K. FLO,oD. Elllsouvt'tlllof vhis my tasv wHt. No Bo'tld
o h,r;l tt" bs l'Ilquit',d by my EIll'oou 1;0%' ot' Ellisouvt'tlll in tlhi, or r;lny o V 1111%'
I,;
du~tsdioHon.
IN W:t'J'NE88 WI/ERmOF, I hallS hoi1SUHVO 091; my hand and Slat
vhis ", " day of 1"u ~ ' ,29??
L;;?(J;y-A~~ YJ.cY-~?-(SEAL
Th. p~eo'dtng ins1;~umsnv WaS on 'ho day and datl.vhs~oo!
sign,d. uahd. pubHshlJd and dsotaflsd bl/PAULINf D. FLOOD,
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To In~uro plopllr orlldll 10 Yllllr 1111111111111, 11111 I1l1mll III 11111 lIalnlll 1111\1 11111 11\Hllbllr allll"ld bll ulllnrlv prll1l'
od on Ihll uhuuk or monllV ordu"
Thll o&lo&lmolll II modll In 1I111111[IIIInoll wllh 811011011 '/08 01 11'0 Inll0rll011011 ""lI U811110 TII' AnI 01
1001 mp,8, q 2400.700),
" To 1110 1I,lonl Ihnt Inhorltllnuo 10' 10 1'0111 WIII)!1l Ihroo (31 monilIa uhor Iho doalh 01 11111 lIolludllnl, II,
1118001lnl olllYO IBlllorllllnllallllowlld (12 1',8, U 2408,'/101
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InhllrllllnulI Tn'. 011101 111011 In' on II IUlurolnloroul, In dlllllll 11111 dolU 0111111 duuoQllnl'o QI,"lh IIml blloolT1oe
dollnqllonl III Iho ","Irllllon 01 nino 101 l11unlha II1l0r 1110 <Ioolldonl'o dllllll\ ('/2 I',a, U 2408. '/111. 'Inl1l1l\1111100
Tu' onn IlIwto Imorool II I'lIyoblll WIII,ln 111 roo (3ImoI1l1'0 III"" Iho 'lrllnnlllr IlIko" offllul In p.,.01l8010n I",d
onloymonl IInd 18 <Iollnqllllnllholllllllor (72 1',8, ij 2408.7121, Clllo"IIIIO 11110111111 Iron! "," ,HlllnqllOllI dlllo olwwn
00 Iho fOliO of Il1le lorm 101110 <11110 01 "01\101 p"y'l1Onl "ulnu 1110 lollowlnu InlUroollllbll"
---......--..-:0...- -_......~-- -..... --..... - .....- - --... ...........-. ~ ...-....-.... -.. -<~.., .. -_.'"...-.~ ....... - ....--.............. ... -... --.......
I monlh ,006 4 ",omh8 .D20 '/rnorHhu ,036 10 monl118 ,060
2 ",onlh8 ,010 6 n\l,,"l1a .020 o ",onlllo ,040 11 monlhs ,088
3 monlho ,016 o ,"on1110 ,030 9 monlha ,046 1 2 mOI\lI" ,000
1 noye ,00011 11 dnya ,00100 21. dllve ,00362
2 day. ,00034 12 dllv. ,00203 Z2 d~ye ,00369
3doyo ,00051 131111V. ,00220 23 davo ,00366
4 doye ,00068 14 dove ,0023"/ 24 llnyo ,00403
'5 dOYI ,00088 't <lllvn 00260 28 dnva ,00420
6 doys ,00101 I dove ,00207 20,dnyo ,00437
7 daye ,00110 17 <Iovo ,00204 2'/ IInyO ,00454
a daye ,00136 16 lIoyo ,00301 26 dovo ,00411
9 dove ,00162 16 <Ioyn ,00316 29 dovo ,00488
10 <IIIVe ,00169 20 <Iny. ,00338 30 dav. ,00500
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Any PMlV, In Inloro.\' Including Iho Commonwonllll nnd 1110 "orounnl'roprooonlollvo, nul nallollod wllll
Iho n88nOlmanl may oblOOI Ihorulo wllhln al'lv 100) 'Ioye ollor rooolol of Ihlo NOlltn all ",ovldod bV 8001101\
1001,01 tlla Inhorllonoo ond 081010 Tn' AUI 011901 (721',8,62468,1001),
M!lke oheak or manny ordor poyuble tll:
"Reg later of Willa, Allenl"
Moll to tho oddraaB Ilatod bolow:
Q!'!NERAL. INHERITANCE T AX INFORMATION
Unsatllflod IIabllltl09 Incurrod by tho decodon' prior to hla/lw doath aro doductlhla aglilMllIlg/har taxablo
eltato. In addition to dobtl Incurrod by tho docodont or oatalo, othor 1I011ls aro clalmablo Including tho coal of
admlnlltratlon, attornoy loos, fiduciary foo&, funoral and burial oxponsos Includlno tho coat 01 a bllllallol, lomhslono
or gravo markor Md othor rolatodburlol oxponsoa, '
All Ilobts bOlng clolmod (lgoln6t (In OltotO 010 suhloct to tho approval of tho Rogistol of Wills wllh whor\l tho
Inhorllanco Tax Roturn Iw lillld, Evl(lonco,tll lupporttho docodont's or tho osl(lto'sllohillly for Iho (lohts halng
clolmod should bo ottachod to tills 'ochodulo.
,A family oxomptlon may bo clalmod by 0 spouse of adocadont who dloddol)llclllld In Pannsylv(lIlla, If Ihoro Is
no spouu, or If tho Ipouao h!ls forfollad hls/hllr rights, thlln any child of thll doclldant who la U IIIon1bor of tho somo
housllholdcan claim tho ll~,omptllln. In thll llvont thoro Is no such spoUSo or chlld,tho oxemptlon can ho c1ulmo,d by
o parllnt or paronts who ora mOl11bors 01 tho samo housohold (Ia ,Iho docodont. no family oxomptlon Is allowablo only
against aSlets which pass by a will or by tho Ponnsylvanla Intostato LuWs. . , .
N9TEI Componsutlon paid to an 'estato roprosontotlvo/numoly, on oxo~ulor or !ldn;lnlstrator, for sllrvlcos
porformod In admlnlslllrlno an,ostato Is roportublo for Ponnsylvonla In como Tux purposos. 'ThiS toxuhlo incomo
Itom should bo reportod lln fllrm PA.40.lndlvlduollncoll10 Tax Rotutll.
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lliillUCTIONS FOR COMPLEtiNG SCHEDUL.E "F"
1. IUho. fUl11lly oKomptlonla bolng clolmod, Indlcoto tho clolmont'snomo, uddroSl ond hls/hor tolatlonshlp 10
tho docodont. Entor "family oxomptlon" In tho romorl(s column and the <linount clalmod In tho amount column,
2. Assign consecutlvo nUmber~ to ooeh Itom Ilstod. '
3. Entqr the doto on whlGh each dobl wos Incurrod and/or paid,
4. Enter tho namo,s of o~ch puyoo.' '
5. Provldo 0 brlof o~planotlonln tho rOll,arks column for oach dobt clolmad,
6, Entor tho OIMunt of ooch dobt bolng clalmod. ,
7, Tho form must bo signed by the pqrson who has ossumod tho rosponslblllty for p!lylng tho dohls,
IF ADDITIONAL. SPACE IS NECESSARY USE BW' x 11" SHEETS,