HomeMy WebLinkAbout81-00196
~
~
~
i
re
II<
H .
I ~
~ :,
~
rt.l I ;:
~
0
tJ .
. tJ
lXl ~
~ . .
~ ;
,... Ii!
CO
I
.'- -
~ 0
. ~
0
Z... J! ~
L:i
No. 21-81
196
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
In the Estate of
MA-'/ {1. C(I(1^I.~
I
, deceased.
To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania.
I
I
Pelllloner(s) Is (are) the execut (yv-' named In the Last Will and Testament of
IA.,I A-'j P1. C 00 fie; dated (~ : ;-tC,l-'. L. I,e. 7
Decedent was a clllzen of the United States and a resident of e 'Q . / '.. .1. .'7:'
Township (Borough), Cumberland CO'Jnty, Commonwealth of Pennsylvania.
Decedent died on ,the (IJ.!L day of :FJ.,,--v..-\,.--. A.D. 19..!i:..L, In the
IJ . ,-,-,,",-vIr ij fi
County of (f!. ,-,,^-,).0--v '- VVu.) ,State of j::]./v\..v~#at1he age of ~ years.
Decedent has (has not) been married and has (has not) had children tfurn to him (her) STrlCethe ex.
ecullon of the above described Will. 'II
Decedent was possessed of personal property to the value of u,O /0-t'!-O
and of real estate to the value of .- () - (/\.:"c-,,~,- ) '
au:,OvJ~l;J
as near as can be ascertained; said real estate situated as follows
Therefore, your petitioner(s) respectfully apply(ies) for the probate of the said Last Will and Testa.
ment and for Letters Testamentary theron.
~--<-tJ'v.jL 2.. '-I) ~ CC "0-)
,
Dated
Name and address
of Pelltioner(s)
aYE;;ft;,
{t/t~vY ~~ .
A l)o~rNT Cac, S ,TrY
/
"3'3 0 lu.J.Q.o-<....v' ~
e~, \~U '. ~~. I/~I \
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND f S5
(1. Lt.!,"",,,*, P <'Yl.!-v~,,- / ~ .
named in above application, being duly ;\....-~v-O""".....
statements set forth in this petition are true to the best of
~'VV'_ and subscribed before
t::9ordlng to law say(s) that the
., knowledge and belief.
March 24
~iL
19B1
;J
l}t~~f,vtl\/~~ 'ft!JP
I . '"" .J.-Ii
Attorney (&0 I JJ IA-'::'v<-'15f'
1.kcH.-vve'1r- I J c{ .
/7/Q't?-
GiD
Filed; March 24, 1981
. c..:?/-I'/-/f(;. /1.2~J..;z
:. \
:
Wast Dill ann ID~5tat1t~1tt
OF
MAY B. COONS
I, ~mY B. COONS, of Camp Hill, Cumberland County, Pennsyl-
vania, do make, publish and declare this to be my Last Will and
Testament, hereby revoking all Wills and Codicils by me at any time
made.
ITEM I:
I direct that all inheritance and
estate taxes becoming due by reason of my death, whether such taxes
may be payable by my estate or by any recipient of any property,
shall be paid by my Executor out of the property passing under ITEM V
of this Will, as an expense and cost of administration of my estate.
. My Executor shall have no duty or obligation to obtain reimbursement
for any such tax so paid, even though on proceeds of insurance or
other property not passing under this Will. In the absolute discre-
tion of my Executor, such taxes may be paid immediately or may be
postponed on future or remainder interests until the time possession
thereof accrues to the beneficiaries.
ITEM II:
I direct my Executor to pay the
expenses of my last illness and funeral expenses from the property
passing under this will as an expense and cost of administration of
my estate.
ITEH III:
I hereby exerci.se all powers of
appointment which I may have at the time of my death in favor of
CCNB BANK, N.A., IN TRUST NEVERTHELESS, to be held, administered and
distributed under a certain Agreement of Trust executed by me as
Settlor dated September lo, 1977.
Page 1 of 5
C-.
(NL' \'3.
".on.
A..I"" t:
,
.'
ITEM IV:
I give and bequeath all of my
household furniture and furnishings, automobiles, books, pictures,
jewelry, china, silverware, wearing apparel and all other like
articles of household or personal use or adornment to my son, ALBERT
COONS, JR., and LOUISE L. COONS, his wife, as tenants by the
entireties. If either my said son or his wife is not living at my
death, I make said bequest to the survivor of them.
ITEM V:
I give, devise and bequeath all
the rest, residue and remainder of my estate, not disposed of in the
preceding portions of this Will, to CCNB BANK, N.A. as Trustee, IN
TRUST NEVERTHELESS, to be held, administered and distributed in
accordance with the terms of a certain Agreement of Trust executed
by said CCNB BANK, N.A. as Trustee and by me as Settlor on the
day of September, 1977. I hereby confirm and ratify said
Agreement of Trust in every respect.
ITEM V!:
In the settlement of my estate,
my Executor shall possess, among others, the following powers:
(a) To retain any investments I may have at my death,
including specifically those consisting of stock of any
bank even if I have named such bank as my Executor herein,
so long as my Executor may deem it advisable to my estate
so to do.
(b) To vary investments, when deemed desirable by my
Executor, and to invest in such bonds, stocks, notes, real
estate mortgages or other securities or in such other property,
real or personal, as the Executor shall deem wise, without
being restricted to so-called "legal investments", and without
Page 2 of 5
\~.(~./
'?'>C-'I
A.,~. it
.-
.' ..
being limited by any statute or rule of law regarding invest-
ments by fiduciaries.
(c) In order to effect a division of the principal of
my estate or for any other purpose, including any final distri-
bution, the Executor is authorized to make said divisions or
distributions of the personalty and realty partly or wholly
in kind. In the event a division or distribution is made in
kind, such division or distribution shall be made at the
fair market value of the property at the date of division
or distribution. Should it appear desirable to partition
any real estate, the Executor is authorized to make, join
in and consummate partitions of lands, voluntarily or
involuntarily, including giving of mutual deeds, recognizances
or other obligations, with as wide powers as an individual
owner in fee simple.
(d) To sell either at public or private sale and upon
such terms and conditions as the Executor may deem advantageous
to the estate, any or all real or personal estate or interest
therein owned by the estate severally or in conjunction with
other persons or acquired after my death by my Executor, and
to consummate said sale or sales by sufficient deeds or other
instruments to the purchaser or purchasers, conveying a fee
simple title, free and clear of all trust and without obli-
. gation or liability of the purchaser or purchasers to see to
the application of the purchase money or to make inquiry into
the validity of said sale or sales1 also, to make, execute,
acknowledge and deliver any and all deeds, assignments,
options or other writings which may be necessary or desira-
ble in carrying out any of thp- powers conferred upon my
Executor in this paragraph or elsewhere in my Will.
Page 3 of 5
~)v1-' ~,. ~,
Z~.~
.'
(e) To mortage real estate, and to make leases of
real estate.
(f) To borrow money from any party, including the
Executor, to pay indebtedness of mine or of my estate,
expenses of administration or inheritance, legacy, estate
and other taxes, and to assign and pledge assets of my
estate therefor.
(g) To pay all costs, taxes, expenses and charges
in connection with the administration of my estate.
(h) To vote any shares of stock which form a part
of the estate, and to otherwise exercise all the powers
incident to the ownership of such stock.
(i) In the discretion of my Executor, to unite with
other owners of similar property in carrying out any plans
for the reorganization of any corporation or. company whose
securities form a part of the estate.
(j) To do all other acts in the Executor's judgment
deemed necessary or desirable for the proper and advantageous
management, inyestment and distribution of the estate.
ITEM VII: Any person who shall have died at
the same time as Testatrix, or in a common disaster with her, or
under such circumstances that it is difficult or impossible to
determine who died first, shall be deemed to have predeceased her.
Page 4 of 5
\'I/V\.' V~. C.'
Z~'3
..
'.
_t. . .' .
ITEM VIII:
I nominate, constitute and appoint
my son, ALBERT COONS, JR., to be my Executor. In the event of his
death or his inability or refusal to serve, I nominate, constitute
and appoint my daughter-in-law, LOUISE L. COONS, to be my Executor.
In the event of the death or disability, or the inability or refusal
of both of them to serve, CCNB BANK, N.A. shall serve as my Executor.
My Executor and Trustee shall not be required to give any bond or
bonds.
IN WITNESS WHEREOF, I have set my hand and seal to this,
my Last Will and Testament, consisting of this and the preceding four
(4) pages, at the end of each page of which I have also set my
initials
.~
v
for greater security and better identification this .::L'"
day of
('oc.:;C:,./ ,..z~l
, 1977.
MAY
''1 /~) ;i ..-/
r. \ __ \';'/'~
I vl ('L~ it, Le15 y, (SEAL)
B. COONS !\
\ )
We, the undersigned, hereby certify that the foregoing
Will was signed, sealed, published and declared by the above-named
Testatrix as and for her Last Will and Testament, in the presence of
us, who, at her request and in her presence and in the presence of
each other, have hereunto set our hands and seals the day and year
first above written, and we certify that at the time of the execution
thereof, the said Testatrix was of sound and disposing mind and
memory.
J(/4J<- (J C'(/?Cl C
./,4fL. J?d--....-
1~('
(SEAL)
Residing at lel &{ '13
tJ(e." Ifll~/v;( /7'1'16
y- )
\ . ~ C .J,
, \. ("
Residing at .~ (, J.f 1r/~"flck ~
(~t~1' ~}J.-V &(/d 17 (, 1
(SEAL)
(SEAL)
Z~\l
w
c ..
iii 0
c E
'. 0 .:
~ Z
, CIl ~ ~
' t E5 <ll -'
:.~ 0 ~ ~
u w ~ z
[)I ~ z
w
. z n.
ill "
:E 0 li
~ ~ 0:
ri ;)
w m
In
(( it
~ 0:
.:
I I
Ul
~... . ;
>...
"." ...
.
.
SHEARER. METTE 8c WOODSIDE
ATTORNEYI5 AT IJt.W
HARRISaURG, PENNSYL.VANIA 17108
. . . ~
. .
. . ,~
OATil OF SUIISCIUlIING WITNESS
COMMONWEALTH OF PENNSYLVANIA I S5:
COUNTY OF CUMlJERLAND
C /
This L '--\ J. - __ day Of_~L'oJ,--k'." A.D.,19 '8"' I ,
before me, Register for the Probate of Wills and granting lellers of Admil!istr~'lion~J and for said CPUlt of Cumberland, in
the Commonweallh of Pennsylvania, personally eame fl.' I1lt J 1- ,I-. I L I-Ir , one of
the subscribing witnesses to the foregoing instrument of wrililig purporting to be th~ 1",1, Will and T,stament of
~; (L~ f:,. ~n~n.r" _. DateL 0 (c/t~L,. ~ I W17
late of f ,6.-'\.-.~ \0j:. \." '\.'l--~ ,<-C^" (, ! (, Co\" Yo'Lt.)., Cumberland County Pa" deceased who being duly
I
~"^\ according to law, depose and say. thaI. J\/C-< ..1 <-,c- present, and saw and heard Ihe test. IA1
sign, seal, publish, pronounce and declare the said
/Vk
instrument of writing as and for h Ov-- Testament and Last Will, and at the lime of so doing
was of sound and disposing mind memory and understanding, to the best of
knowledge, observation and belief.
sworn
and subscribed before
$
9J;Z1J (1'r~
Register
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMlJERLAND \
(Q..LL~ toOV'--;- ~.
A /U),,'(rv,,",
says that as nearly as can be ascertainerlthe said decedent
W QAUV~~~
at or about I J
the_-iJ \.t day oL-.1F~/Q,\...c'.-t:'-~r
o'clock, ~M.
iJ-{
A.D.,19_,
C' /~.
j ^-^--,-L v'--',
211 ~
"BL~"" ~
w-;:; fl. ~/Z:~ Regi;terZ~6
. "t;l- and subsc~ibed this
day of_M C'-""Gt"
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 are claimable including ttle cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial iot, 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 $2,000 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 which pass by a will or by the Pennsylvania Intestate Laws.
t: '" tl n ~ tT1 ~ !l
:> 0 0 en
Z Cl n c:: tl ~ z 3:: z t"'
tT1 tT1 :>; Z ;l:l P ~ P t"'
Z Z tT1 ..., tT1 ..., Z
P P ..., -< C/l tT1 ~
en
Z 0 C/l 0 ...,
P 'I1 'I1 :ll ~
~ 0
'I1
~ 'I1
C:.~ 0 ~
'7:1 z n
~
::c :>
." t"'
""
" c:
l~. '" :~!~ en
C',I . ~ tT1
I..1.J'.,.. ;;.~ :~:~d 0
C) 1-. Z
Q';(O
02; :z. ~tO ;;;
'-'"" __"t"" -< -<
::go: c:- ~
- ",,=> tT1 tT1
fO _J~' :> :>
co ;l:l :ll
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 e~.ch debt being claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
r.: a '.
c. ..
.' c ..'
0- .'
( ~ ,,-
ldo.. CC r-.....
w.1-.:
Q~' '-'" .l~ ~H
0:::'.' '-'"
O(.ij c;::c
Uw N w::1
~'" U
~ ,...
u
, ....
,,:/!,.'
Discount
If any tax due is paid within three (3) months after the docedent's dc&:th, a discount of
five percent (5%) of the lax paid is allowed.
. the discount period is calculated in calendar months. Example: dale of de:llh 1-15-82,
discount period expires 4-15-82.
Except for tax on a future interest, inheritance tax becomes delinqll{:!',t ,1t Ihc expiration of'
nine (9) months from the date of death.
. Inheritance tax on a future interest becomes delinquent at the expiration of three months
frem:
- the date of election to prepay or
- the date of death of the life lenant or annuitant
Interest is calculated on a daily basis from
- delinquent date to date of payment on any tilX unpaid on dclinquont date
- date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the fOllowing rates:
Interest:
Delinquent Date
Annual Interest Rata
Q.~ily Interest Factor
5/27/4310 and including 12/31/81
111/82 to and including. 12/31/82
111/83 to and including 12/31/83
sr,
20%
IS%
,000164
.000548
,000438
":~~
. "(hose eSIOItes that become delir.quent on 01 before December 31, 1981 will maintOlin
a constant interest rate. The rate in effect when the tax first becomes delinquent will
remain cons lint until the delinquent tax balance is paid in full.
. Those 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 the different rates in effect on each January 1.
Interest is c-.lcul-.ted as follo~s:
INTEREST = BALANCE OF UNPAIO TAX X
NUMBER OF OAYS X
OAILY INTEREST FACTOR.
If a tOlX balance remains outstanding for more than one calendar year. a sepRrate interest
determination must be made for each year at 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) da}'s beyond the dale of the notice. If paymC'nt jr, mildf' arter the
interest computiition dale ~hf.jwn on the Noticl', ;;dditionll! HIII'resl 1m}...;' ~lC calculated
To Remit Payment Delach the top portion at this Notice and submit with your payment 10 the Register of Wills
of the count)' shown on the Notice.
. Address information is listed on pago 13 of the book.I('I. "lllstru(lic. ior Inheritance Tax
Relurn for a Resident Decedent."
. Make check or money order payable to: Register of Wills, Agent.
..- ::;:....,... A-.-'.'''' '~"'n ... -'---"'._._~' ..,#,....,....y__.....,____,.._..~..,. ..._...... ..,'.' ~., ,~,.."' ~__ ", . .,...._ .,.
.._,,~..-. ._.. ..--..-.......---,..,.--...".
.'':': ~ ,
",
,
CHARITABLE EXEMPTIONS
~ :.01:_
',.
.......-.......-
Section 302 of Ihe Inheritcnce and btutz 'lax ;\::1 oi :'i61 ene! the ,.:1.<:t of May 28, 1956,
P.L. 1757, as amended by 1959 P.L. 821 provide for exemptions from innl:!ritonce tax an
transfers of property to or for the use of qualified charities.
(1) Anyone seeking a charitable exemption from inheritance tax shall file an ap-
plication, in triplicate, with the Register of Wills for the county in which the
decedent resided or the county where lelters were issued, on a nonresident
estate. (In nonresident cases where no letters have been issued the applica-
tion shall be filed with the Bureau of Exomination, Reports Reconciliation Divi-
sion, 6th Floor, Strawberry Square, Harrisburg, Pennsylvania 17105.)
(2) More than one charitable bequest may be listed on the application subject to
the following restrictions and limitations:
(a) All of the organizations listed on an application for charitable exemption
must be qualified for approval by the local Register of Wills. Such
organizations must appear in the "Cumulative List, Publication No. 7B,"
printed by the Superintendent of Documents, Washington, D.C. or must
qualify as a local established church or cemetary association of a church.
(b) Applications for charitable exemptions on bequests to organizations
which do not qualify for approval by the local Register of Wills shall be
filed on an individual application basis, listing only one charitable
organization on c;Jch form,
(c) When an application is prepared to cover more than one charitable
organization, the name and address of each of the charitable organiza-
tions and the amounts or appraised value of the property for which the
exemptions are claimed shall be listed on an attached sheet.
(3) No application for a charitable exemption shall be processed until after the
Commonwealth has appraised the value of the property in the estate and an
official notice of appraisement (Form REV-SIB or REV-523) for resident
decedents, or the letter of notice of appraisement and assessment of tax for
non-resident decedents, has been duly filed by the Commonwealth's ap-
praiser with the Register of Wills or the Department of Revenue, as the case
may be, and a copy sent to the taxpayer as required by law.
This form must be completed in t,iplicote and all Ihree copies delivered 10 the Register of Wills lor the County in which the
docedent resided, or in which letters were issued for 0 nen-resident decedent's estate. If the decedent was a non-resident
of Pennsylvania and letters were not issued by a Pennsylvania Register of Wills, deliver all three copies to: PA.Depart-
ment 01 Revenue, Bureau al homlnatlon. Nonresldont Inheritance Tax Unit, 6th Floor Strawberry Square. Harrisburg PA
17127.
""ALTER W, ~HEAIl.ER
HOWELL C. METTE
ROBERT MOORE
R.J. WOODSIDE
CHARLES B. ZWALLY
PETERJ.RESSLER
LLOYD 11.. PERSUN
JAMES A. ULSH
JACK M. STOVER
JACK M. HARTMAN
C. PETER CARLUCCI, JIl
11.. SCOTT SHEARER
I\IUF.:AUFlll, 1'1 FlTTF.: I!. W'1DOUMOHH1l
A I'ROFBSIONAL CORPORATION
ATTOn:N~VH AT r~.\,,,'
IJAUnrKIJnuU, IIICNNKYI,V.\NIA ItlOft
OF COUNSEL
ROBERT [. WOOD51Dt
1801 NORTH fRONT HRErT
P. O. BOX 720
TELEPHONE
232.6701
AREA CODe 717
February 9, 1982
FILE NO.
Office of the Register of wills
Cumberland County Courthouse
South Hanover Street
Carlisle, PA 17013
Gentlemen:
Enclosed are checks in payment of Pennsylvania Transfer
Inheritancp. Tax and interest for the Estate of May B. Coons.
Also, a computation of the tax is enclosed.
Very truly yours,
'\v~v~~lf ~, IhJt
Howell C. Mette
HCM: Iss
Enclosures
cc: Albert Coons, Jr.
.-
~ ..'
'...
c :~
,
i," -,
l'.l.. r..: ::,:,,:
t:..I!-' '-"-' Co,
0::;'.' '-'- Jtl
0(3 ":.L:
"'~J ~~:;l
~o: ('oJ ..J'"
~ "
~-- -- - -- - -- - - --- - -- .--- - -.-- .---- -..-- --..-- _....- ..-.-.- ---.- -.
REV.lt62.EX
COMMONWEALTH OF PENNSYLVANIA
NO L 010 81 ~ OEPAATMENT OF REVENUE
. '"b1FICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.~.
'a8.
ill
ACN
G AMOUNT
Assessment Control No.
RECEIVED FROM:
I -CCNa-BaM-N.A._____________.__1
~ --.a/.Q...HaWlloG.LMet.ttt,..Sg. _, _._____
---"~l_No"h- F-mnt-St.Z'eet ___.__.,_.
--Barriaburq.,-l'a._1710L._ .._._____m
L ~
Pro:bate
7150.13
~
i
JI
lIo
~
II
S
L_~ "'_~~ ~~H_='-_ "'__~'-~'_=" _~:__--..-. ~~.-=JJ
ESTATE INFORMATION:
FILE NUMBER :U-lI1
NAME OF DECEDENT
DATE OF PAYMENT PenAJ'y
6 POSTMARK DATE
COUNTY
DATE OF DEATH
REMARKS
SEAL
. [ij TOTAL AMOUNT PAID
7150.63
RECEIVED BY
, ,.'..'-' '.-J
/ .' .:/ ....:,
/ Ill;f (,. . /Jd,,',I'I'<!
. I / IGNATURE' /
SIIEAUER,l'IETTE lit WOODSIDE
^ I'R0J1I:SSI0NAI. CORPORATION
W^LTER W, SHEARER
HOWELL C. MEITE
ROBERT MOORE
R..J. WOODSIDE
CHARLES B. ZWALLY
PETER J. RESSLER
LLOYD R. PERSUN
JAMES A. ULS/-l
JACK M. STOVER
C. PETER. CARLUCCI,JR.
R.scorr SHEARER
GLEN R. CRELl
DANIEL I.. SULLIVAN
ATTOIlNJ(lVH AT IH\.W
IIARIlIHUUIlO, .'IIlNNHVL'''ANIA SlIO"
OF COUN.'.EL
ROIlERT E. WOODSIDE
1801 NORTII FRONT STREET
TEI.f:PHONE
232.13701
AREA CODE 717
PLEASE REPLY TO
P. O. 1l0X 729
March 30, 1982
Fll.E NO.
(';:t~LQ, if
~I - f / - / ~ C,
Register of Wills
Cumberland County
Court House
3 South Hanover street
Carlisle, PA ~7013
Dear Madam:
We file ~ewith Election under Section 714 of the Inheritance
and Estatle'Tax Act of 1961 to pay the tax on all future interests
at this time in the Estate of May B. Coons.
The tax return and payment will be submitted within 90 days.
Very truly yours,
( ~~L~ fJ A/tdi'
Howell C. Mette
HeM: lss
Enclosure
cc: Albert Coons
Robert Lane
a,
L.
I,.
1":;.
c:~ ;1
"-'" r, .. ,:.:.;
eJi-: 5- ,. ",
e::v; "" "
0(7; :E3
OIJJ N
~o:: ?=> ..J
,~
,
~
...
/,' / ~~ _'J,3 ~
REV.,\SaO EX 'I' (9.81) I 0
- E.iJREAU OF EXAMINATION
'PENNSYLVANIA DEPARTMENT OF REVENUE
P.O. BOX B327
HARRISBURG. PA 17105
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Decedent's Address
Blue Ridge
Dale of Death 770 Poplar
February 11, 1981 Camp Hill,
2, Supplemental Return D
5, Federal Estat. TaK 0
Return Required,
6. Doc.dent died tostate !Xl 7. Decedent maintained a living D 8. Number of safe deposit 0
(Attach copy of Willi ~ trust (Attach coPV of trust! boxes inventoried
All correspondence and conlidential tax Information should be direct.d to:
Computiltion of Tax
15. Amount of line 14 taxableat 6% rate (15) 152 , 157 . 34
linclud. values from Schedule KI
16. Amount of line 14 taxableat 15% rate (16)
linclude values from Schedul. KI
17, Principal tax due (add tax from line 15 plus tax from line 16)
18: Total Prior payments:
(al Amount Paid
(b) Plus Discount
(eI Minus Interest (181
19. Balance Due (fine 17 minus line 181
Make Chock Payable to: Register of Wills, Agent
.. . PLEASE RECHECK MATH' ..
Decedent's Name (Last. First, and Middle Initiall
DECEASED Coons, Na B .
Social Security Number
203-36-2968
CHECK
1. Original Return 0
APPRO,
PRIATE
4. Lif. Estat. 0
BLOCKS
CDRRE,
SPONDENT Name
Howell C.
l1ette
Telephone No.
717-232-6701
RECAPIT.
ULATIDN
Recapitulation
1. Real Estate (Schedule A)
2, Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule CI
4. Mortgages and Notes (Schedule 01
5. Cash & Miscellaneous Personal Property (Schedule E)
6. Jointly Owned Property (Schedule FI
7. Transfers (Schedule G)
8. Total Gross Assets (total lines 1-71
9. Funeral Expenses Administrative Costs/Miscellaneous
Expenses (Schadule H)
10. Oebts/Mortgages/Li.ns (Schedule II
11, Total D.ductions (total lines 9 & 10)
12, Nat Valu. of Estat. (fine 8 minus line 11)
13. Charitable Bequests (Sch.dul. JI
14. Net Valua subject to tax !line 12 minus line 13)
AND
TAX
CALCU.
LATION
File Number
d /- .J;'. /9(,
Haven \vest
Church Road
PA 17011
3. Remainder Return GJ
Address P. O. Box 729
1801 North Front Street
City
Harrisburg
State PA
eel
,'-'
.I,):::e
;'11T1
:.,;,n
_~~o
:,,:11
,.:1
"-I
-,
( 1) -0-
(2) 66,875.00
( 3) -0-
( 4) -0-
( 5) -0-
( 61 -0-
(71157,363.90
i
,I
.c
I,j
$224,238.90
( 81
(91 4,635.00
(10) -0-
(111
(121
(131
(141
4.635.00
219.603.90
-0-
2]9.603.90
x.06=
9,129.44
x.15=
(171
9,129.44
(191
9,129.44
Undcr penalties of perjury,! declare thilt I have examined this return, including accompanying schedules and SUilements, and to the best of mv 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
.~~'~ /d
y_ "" T~-<:> W'L-~O"" A'Ut ('. G ~nf'v
SIGNATURE OF PERSONAL RE ESENTATIVEISI ADDRESS I OAotE
vv,_c,tf r ,) ~d)' /J(j It, t --0 '
SIGNA URE OF PREPARER OTHER THAN REPRESENTATIVE
IL .17/o~' (~, (?:,O (r;; Z-
DATE
May B. Coons
1.
2.
3.
4.
5.
6.
21-81-0196
SCHEDULE G (1)
$10,000 Commonwealth of Penna GO Bonds
5.25% 10/1/92 at 57.48
$ 5,748.00
$10,000 Cornwall-Lebanon School District
5.7% Bonds of 2/1/92 at 61.41
6,140.60
$5,000 Lower Allen School District
5.8% Bonds of 9/15/93 at 54.44
2,722.05
$25,000 Penna State Higher Ed. Fac. Authority
10.5% Bonds of 1/1/87 at 100.44
25,111. 25
117,386 shares Federated Tax-Free Trust
at 1. 00
117,386.00
256.00
$157,363.90
Cash
Total
AEV.1162 EX
. . COMMONWEALTH OF PENNSYLVANIA
NO La 4 9 6 ~" DEPARTMENT OF REVENUE
. "'b'\!FICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
~~:
~
lECEIVED FROM:
- I
H~..ll C. -Mette,-Esq-;--------------
--'eeNB-Bllnlt,-N.A.--"-- -.-. .-' __._n__'__'
-P-.-O,-sox-7-29------.-.----- .__n'_ ------
C--U8n-bbu.rg-;-PA,'-17108' .J
ESTATE INFORMATION:
FILE NUMBER
NAME OF DECEDENT
. MI
DATe OF PAYMENT
POSTMARK DATE
;OUNTY
H OATE OF DEATH
REMARKS
SEAL
. _<<lP:
~
..~__IL...OO..
G
G AMOUNT
ACN
Assessment Control No.
Prgga tlI
$9,129.44
@TOTALAMOUNT PAID
'Q.l?9.44
I
~.
~
=
)1
"
n
a
...._J!
.'j. '/,;.'; ~
~ ~ ~.,
" ,/',:'., . '(.- .'
/ I /.,01'(/ (, . //Aj-0
tflGNATURE /
RECEIVED BY
..T"lb:.---.........,. __-.r=.&
..,...
-,.",.--
...--
~ - - - _, ___~ - ___ __ _, _._ ___ ___'_ - - - ~.___.. __ __. ."__ _u._ _..___ ...__.
. REV. Y547EX (10-82)
, I
BUREAU OF EXAMINATION ! NOTICE OF INHERITANCE TAX
PENNSYLVANIA DEPARTMENT OF REVENUE I APPRAISEMENT ALLOWANCE OR DISALLOWANCE ACN 102
P.O, BOX 8327 ' ,
HARRISBURG. PA 1~ I OF OEOUCTlONS. AND ASSESSMENT OF TAX
____----L OATE l.l.:.~
ESTATE OF COONS MAY B FILE NO. 21 81-0196
OATE OF OEATH 02:::ll::6L__ __,___._l;:_o~NT'L-.Ql1Ma;;Rl"rulP.
NOTE: TO INSURE PROPER CREOIT TO YOUR ACCOUNT SU8MIT 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 II ,
HOWELL C METTE
lBOl N FRONT ST
PO BOX 729
HBG PA 17108
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMEWr DUE
CUT ALONG THIS LINE
~ - - . - - .- - - - - - - - . - .- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF OEOUCTIONS AND ASSESSMENT OF TAX
NOTICE OF INHERITANCE
REV, 1547EX (10-82 J
ESTATE OF COONS
MAY
B FILE NO.21 81-0196
TAX RETURN WAS: (X 1 ACCEPTED AS FILED
I CHANGED
APPRAISED VALUE OF RETURN BASED ON: REMAINDER RETURN
1. Real Estate (Schedule AI I 1)
2, Slocks and Bonds (Schedule BI ( 21
3. Closely Held Stock/Partnership Interest {Schedule Cl ( 3)
4. Mortgages and Notes (Schedule DJ ( 4)
5. Cash & Miscellaneous Personal Property (Schedule El ( 51
6. Jointly Owned Proper tv (Schedule Fl ( 6)
7. Transfers (Schedule Gl l 71
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
g, Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule H)
10, Debts/Mortgages/Liens (Schedule Il
1 1. T 01al Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests (Schedule Jl
14. Net Value of Estate Subject to Tax
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 CREOITS:
PAYMENT
DATE
RECEIPT
#
I
_J
D'SCOUNT 1+1
INTeREST H
INTEREST IS CHARGED FROM 11-02-82 TO 01-06-83
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
RETAIN THIS PORTION FOR YOUR RECORDS
DATE 12-22-82
ACN 102
.00
66,875.00
.00
.00
.00
.00
157,363.90
( 81
224,238.90
I 91
(101
4,635.00
.00
(111
112l
( 131
114l
4,635.00
219,603.90
.00
219,603.90
(151
11S1
152,157.34
.00
9,129.44
.00
9,129.44
X,OS'
X.1S'
( 171
AMOUNT PAID
~TOTAL TAX CREDIT I
.00 .
BALANCE OF TAX DUE 9,129.44
INTEREST I 324.17 I
! TOTAL DUE I 9,453.~
(If Balance Que is less than $1.00 no payment is required)
J
REV. le07 (AS)
DEPARTMENT OF REVENUE
BUREAU OF ACCOUNTS SETTLEMENT INHERITANCE TAX
P.O. BOX 2055 STATEMENT OF ACCOUNT
HARRISBURG. PA 17105 DATE _ :i-83
ESTATE DF COONS MAY B FILE ND. 21 81-0196
DATE DF DEATH 02-11-81 CDUNTY CUMBERLAND
NOTE: TD INSURE PROPER CREDIT TO YOUR ACCOUNT SUBMIT 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.
ACN
101
HOWELL C METTE
1801 N FRONT ST
PO BOX 729
HBG PA 17108
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
CUT ALONG THIS LINE
----------------~---~---------------------------------------------------
** INHERITANCE TAX STATEMENT OF ACCOUNT **
ESTATE OF COONS MAY B FILE NO. 21 81-0196 ACN 101 DATE 08-15-83
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN
BELOW IS A SUMMARY OF 1'HE PRINCIPAL TAX DUE, THE APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND,
IF APPLICABLE, A PRO~ECTED INTEREST FIGURE.
OATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-08-83
PRINCIPAL TAX DUE:.............................,.........................................,....,...;,......,...................................,..........,..,........
7 ,150.63
PAYMENTS IT AX CREDITS):
PAYMENT RECEIPT
DATE NUMBER
02-10-82 010815
02-10-82 010816
DISCOUNT +
INTEREST (-)
106.72-
.00
AMOUNT PAID
7,150.63
107.26
TOTAL TAX CREDITS
7,151.17
BALANCE OF TAX OUE
. 54CR
INTEREST
.00
TOTAL DUE
.54CR
(If Balance Due is less than $1.00 no payment is reqUired)
. IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST
RETAIN THIS PORTION FOR YOUR RECORDS
REV. 483.A EX (9.84)
\'
*\"
'1.4..," 1 .
.." ,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINAT'ON
P. 0, BOX 8327
HARRISBURG. PA 17105
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
AcN2 01
....
DAT~ 5-12- 86
ESTATE OF COONS
MAY
II
FILE NUM8E~ 1 81-01'16
OATE OF OEAT~ 2-11-81 COUNTY CUMBtRL AND
NOTE: TO 'NSURE 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,"
ALB ERT COONS JR PLEASE RETURN THIS
330 WILLO'" AVE PORTION TO REGISTER OF
PO BOX 729 WILLS IF PAYMENT IS DUE
AMOUNT REMITTED
CAMP HILL PA 17011 S
:;.<. ~.!:!! ~!oq,Njl_T.!l !S_L.! ~E_ _ _ _ _ _ _"~ .!:'~Tl'~N _L.2~~R!!?~T~O~ .!'<?~ ~o~ ~~~!?f!,.o!! ~ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ ___
NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN
ESTATEol'OONS MY B FlLE21 81-0196 Ac~01 DAT~5-12-86
NUMBER
ESTATE TAX DETERMINATION AND ASSESSMENT
1. Credit For State Death Taxes as Verified 1, 2.604.57
2. Pennsylvania Inheritance Tax Assessed 2. '1.129.44
(Excluding Discount andlor Interestl
3. Inheritance Tax Assessed by Other States .00
or Territories of the United States 3,
(Excluding Discount andlor Interest)
4. Total I nheritanee Tax Assessed 4, 9.12'1.44
(Line 2 plus Line 31
5. Pennsylvania Estate Tax Due 5, .00
(Line 1 minus Line 41
TAX CREDITS:
Payment
Date
Receipt
Number
Interest!.)
Amount Paid
Totul Tax Credit
Balance of Tax Due
Interest
. 0
.00
.
* IF PAID AFTER THIS DATE SEE RfVERSE SIDE
'FOR CALCULATION OF ADDITIONAL iNTEREST
Total Due
(If Balance Due is Ie's than $1. no payment is required)
~ .". '" ., ,,,.,.,
COMMONW[AlH; or I'~NNSYt\'ANIf, NOTICE OF DETERMINATION AND 'jACN
~~~:::IM;~lINO;I"~l~;:jl~~:'XE:: ASSESSMENT OF PENNSYLVANIA
r.o. 'ox "" ESTATE TAX BASED ON FEDERAL
"""''''''G. PI. 17\0'. CLOSING LETTER ~E Q5-19-86
ESTATE OF COONS MAY B FILE NO. 21 81-0196
DATE OF DEATH Q2-1.l=ID, COUNTY CUMBIl.B.[.AND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBMIT 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
ALBERT COONS JR
330 WILLOW AVE
PO BOX 729
CAMP HILL PA 17011
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
C;:~~ .A.!-9~~ _ ~HJ~ _L!N.E_ _ _ _ _>>::_ _ _ _ ~E:r~~N_ ~9.....~~ .P_O_R:r~O_N_ ~9~ _Y_O_U_R_ ~I~~~ _ _ _ _ _~_ _ _ _ _ . _ _ _ _ _ _
REV, 736 EX (03-B61 "NOTICE OF OETERMINATION AND ASSESSMENT
OF PENNSYLVAIA ESTATE TAX BASEO ON FEDERAL CLOSING LETTER"
EST ATE OF COONS
MAY
B FILE NO.21 81-0196
ACN 202
DATE 05-19-86
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
3, Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed
5, Pennsylvania Estate Tax Due
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
;; 604.57,
~:'
9,129.44
.00
9,129.44
.00
.00
.00
TAX CREOITS:
PAYMENT
DATE
RECEIPT
NUMBER
INTEREST (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE 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 $1 DR IS REFLECTED AS A "CREDIT" (CR). NO PAYMENT IS REQUIRED)
PURPOSE OF
NOTICE: To fulfill the requirements of Section 1745 (bl of the Inheritance and Estate Tax Act. Act 255 of 1982 (72 Pa. C.S.
Section 1745),
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address information is listed on page 13 01 the booklet. "Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
REFUND (CRl: A refund of a tax credit. may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (Form REV- 1313), Applications 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 lines in Harrisburg - (717) 233-3443. in Philadelphia - (215) 3.51-2065 or in Pittsburgh _
(412) 565-3601,
OBJECTIONS: Any party In interest not satisfied with the assessment of tax as shown on this Notice may object within
sixty (60l days of receipt of this Notice as follows:
by written protest to the Department of Revenue. BOilrd 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
AOMIN-
ISTRA TIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing 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 delinquenl 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/Z7/43 to and including 12/31/81
1/1I8Z to and including 12/31/82
111183 to and inCluding 1 Z/31183
1/1/84 to and including 12/31/84
11 1/85 to and including 12/3 1185
1/1186 to and including 12/31/86
Taxes that became delinquent on or
delinquent balance is paid in full.
Taxes that became delinquent on or after January 1. 1982 are subject to a variable mterest rate that changes
each calendar year.
Interest IS calculated as follows:
INTEREST:
following rates:
Interest Rate
Daily Interest Factor
6%
ZO%
16%
11%
13%
10%
before December
,000164
.000548
.000438
.000301
,000356
,000274
maintain a constant interest
31. 1981 will
rate until the
INTEREST ' BALANCE OF TAX UNPAIO X NUMBER OF OAYS OELINQUENT X DAILY INTEREST FACTOR
-- Any Notice issued after the tlX becomes delinquent will ref/ect 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 intorest must be calculated.
..,