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HomeMy WebLinkAbout81-00202 ~ ! . >< >i ~ ~ g fl1 ~' ffi ~ tf.l , N . H 0 rz:l l:tl rz:l ' N i ~ 0 ,... CO - . 0 ,... C\I faJ ~ - . .3 0 VI Z UJ 21-81 2;'2 No. PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY in the Estate of MARY E. GROVE , deceased. To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania. Petitloner(s) is (are) the execut RIX named in the Last Will and Testament of Mary E. Grove dated October 27 , 1970 Decedent was a citizen of the United States and a resident of Township (Borough), Cumberland County, Commonwealth of Pennsylvania. Decedent died on Thursday the 19th day of FebruarYA.D. 19~, In the County of Cumberland ,State of PA at the age of ~ years. Decedent has (has not) been married and has (has not) had children born to him (her) since the ex- ecution of the above described Will. Decedent was possessed of personal property to the value of $3,000 and of real estate to the value of $30,000 as near as can be ascertained; said real estate situated as follows 2711 Logan Street, Camp Hill, PA Therefore, your petitioner(s) respectfully apply(ies) for the probate of the said Last Will and Testa- ment and for Letters Testamentary theron. Dated March 24, 1981 V Name and address of Petitioner(s) 'J} I . / / /~-~ " {i (" (f ,. ", .... ) -~.:- ,;/ l, /1 tl../ -";1 Marcella Patterson 2711 Logan Street COMMONWEALTH OF PENNSYLVANIA l COUNTY OF CUMBERLAND j Marcella Patterson Camp Hill, PA 17011 ss named in above application, being duly sworn statements set forth in this petition are true to the best of Sworn and subscribed before me, _ March 24, 19 81 -?J1;l14-e. 2~-' (I ~~~ster according to law say(s) that the knowledge and belief. ""., . '. .) ) } 7 i' .....,.-- ~~i-[ l-/I1-(.A. it; --' ,Y- /1 i [t:r ./ .--.~ It'Yo -~---_._-.__._-_._---,---~---------~-- -- - - - -_~_ _______0 Filed: March 25. 19B1 John E. Slike ~ ~ Attorney II_ ., ..., ,/_."J t. . -"'U-7 v . 'e ARNOUl 8< SUKE A7TlJf.Hln AT L\w JloP MAJOaT IT1UJIT . CA.1lII.HlLL,PiHHITU'AN'IA 17011 , . '. " nor shall it be a charge on her remainder interest in the items bequeathed in Paragraph II herein. v - All taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed shall be considered a part of the expense of the administration of my estate and my personal representative or representatives shall have the absolute power in his or her discretion to pay the same at once whether or not the law under which they are imposed permits the postponement of all or part of them to a later time. VI - I nominate, constitute and appoint my son, William Patterson, and my daughter, Marcella Patterson, as Executors of this, my Last will and Testament. Should both of them be deceased or unable to carry out their duties as executors, then I appoint Dauphin Deposit Trust Company of Harrisburg, Pennsy1- vania, as Executor. None of my personal representatives shall be required to post bond in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the 2 ;7 day of r;;)'C (;crtJ-[lv , , 1970. /-} , , . , I '" 'Ii ./.iL .Y / "('.' v Mary E. \: J.., ,...c''? Grove (SEAL) . Signed, sealed, published and declared by MARY E. GROVE, Testa- trix therein named, on this and one (1) other sheet of paper as and for her Last Will and Testament in our presence, who, in her presence, at her request and in the presence of each other, have hereunto subscribed our names as attesting witnesses. (' /f,. /./ /" .J C.:~t'I(.f'~ . '1 .~-I/ ;/ Cf'. /A dress . b~/~. Addr ss .! {; i r---, ,lA' ( . Name /., I f;" .....,..1_ ';',/L(, v ~c/ ~~~ // Name '4.~ t..~' , Page.2 3~9 I --r ~ , . : I~-t ~ :-~ ~t s Ii fJ ~ r:l !:: , ~ ~ ~ H . <>+ -, . ,.. . ~ ,"- <Cl . g -, t!l .rJ) ~ > ...... " ~ "... 2--:~ u . . ~ tl M~ ~ . ~ . ~ . " .~ rLI 0 . " A . . ~ j ~ ,.. ~~ ~ .~i ,.., 0 0 " ~ o .:: - ~ a III " . ~\ -< .. ~(; . ,---, u '""- /. ~. , ,. OATH Of' PERSONAL REPRt:SENTATIVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Register for lhe Probate of Wills and granting of Letters of Administration in and for the County of Cumberland, personally came Marcella Patterson who, being duly sworn , do depose and say that as Executrix Mary E. Grove, deceased of the last Will and Testament of she will well and truly administer the goods and challels, 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. .") , I ,. :. ---:,--:-- March 2/+, 81 A.D., 19_ Register :-d ri: :'" co: en :", 0) :", ri. :", '''' :0 I": .: U. ~, Ill" ~: ro: N 0 0: 'lP. ..:: ....., t!>1 -.' N .>l ~i N 0 ..J 8 N ~ P=l N, I ..J ""' ~ .... .c: .... co - .~ U: I ~ ~ i:: k: ..-! ri s:: Ill' N .~ co: ::;;1 GO! 't:l ri: '" M: . i 0 'E *1 "... : Z 0 C\( " .E Q) 11 ... ~ ~ .IS 't:l .... s:: & .~ '" ~ rz< '" Be it remembered that on the 25 th DECREE March ,A.D.,19~, there was probated and recorded the last Will and Testament of day of }'ary E. Grove late of Camp Hill Borough, Tes tamen tary Deceased. Letters were granted to , Witness my hand and official seal the day and year aforesaid. , Cumberland County, Pennsylvania, Marcella Patterson - . '~"":"'I t.~(.. ~ e~' . VJ. / / /d/Jfl - " ~ ~ ' Register REV.oI49 EXt (9oijO) COMMONWEAL TH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT STATEMENT OF FIDUCIARY (Instructions on Roverse Sid,,) ,E' , ~!f~, ~~.tI Estate of Mary E. Grove Lost Address 2711 Lo9an Street Camp Hill, PA 17011 (CITYI (STATEI (ZIP) 1. Decedent died: Dote 01 Deeth Februarv 19. 1981 Social Security No. 1 R!;-1R-?'174 Slate File No. County File No. 21-8i-202 ( ) Intestate (without 0 will) ( X) Testate (leaving 0 lost will--copy attached) 2, Is the liling 01 a Federal Estate Tax Return required lor this estate? Yes_ No X 3, ( X) Executor ) Administrator Nome Marcella Pa~rson Social Security No. 200-34-0312 Address 2711 Logan Street Camp Hill, PA (STATE) 17011 (CITY) (ZIPI 4. All correspondence should be mai led to ( X) Attorney ) Fiduciary. 5, If on ottorney is representing the estate, indicate: Address John E. Slike, Esq. 2109 Market Street Camp Hill, PA Telephone No. (717) 737-3405 Nome (CITY) (STATE) 17011 (ZIP) List 011 sole deposit boxes registered in the decedent's individual nome, or jointly with, or os on agent or deputy of another, or in decedent's individual nome with right af access by anotner os ogent or deputy. Include the nome and address 01 the bonk or other institution where the safe deposit box is located, the nome (s) in which the box is registered and the relationship of the joint holders to the decedent. NAME ANO ADORESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT MAINTAINEO A SAFE DEPOSIT BOX NAME OR NAMES IN WHICH SAFE DEPOSIT BOX IS REGISTER EO RELATIONSHIP OF JOINT HOLDERS TO DECEOENT CCNB Bank, N.A. 2101 Market Street Decedent and Marcella P~erson Camp Hill, PA 17011 Under penalties of perjury, I declare that I hove examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete. /11(1\,( j (ltt.-~ {t;? tr;:.;.L.n1 / / - / / - .8" / SIGNATURE OF FIOUCIAR\' DATE PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file a return: a. The personal representative of the estate of the decedent as to property of the decedent administered by him and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or acqui re knowl edge; b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no separate return need be made by the transferee of property included in the return of a personal representative. 2. PLACE FOR FILING The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided. 3. TIME FO R FILlN G The return is due nine months after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the nine-month period. 4. FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that". . .any person WhD willfully fails to file a return or other report required of him. . .shall be personally liable. . .to a penalty of 25% of the tax ultimately found to be due Dr $1,000 whichever is the lesser tD be recovered by the Department of Revenue as debts Df like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daughter.in-Iaw and at the rate of 15% as to all others. 6. PAYMENT OF TAX The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payable to ille Register Df Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue. 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upDn real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued fDr against any real property in the decedent's estate or against.any property belonging to a transferee liable for the tax. 8. FILING OF FALSE RETURN Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanDr and, on conviction thereof, shall be sente,:~ed to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or bDill. NOTE: Compensation paid to an estate representative; nameiy, an executor or administrator, for services performed in administering an estate is reportable for Pennsylvania Income Tax purposes. This taxable income item should be reported on form PA-40-lndividuallncome Tax Return. IMPROVEMENTS 1~ Story, Single Family Dwelling with Detached 1 Car Garage. 60 ' Lot size 60,!,... Living units .. ..One. Bosemant .........F~ll x 140' . ..X. .....,140!... . ......Comtruction; Existing X. .....Construclion ........ .Bric.k.. &.Aluminum Siding.. ..c.ement..basemen.t ,....w.ood ...par.ti t icned...toilet.. .... '... ....... Proposcd.............................................N.N .......... Stories .....1~,.............Age...60:!:::.. ......."'......"...................._................".......................,...............M ...............................................,....,."........................,................................................,.... ................"......................"................................................,................'...N 1st floor: LR..........l 2nd floor: LR 3nd floor: LR.. . . ....... DR.........l......... K.......l.......... BR.................... Closets.. ... 2.. ... DR ,..... K..................... BR.....4. Closets .......5. . . . DR.. ....... ...... K..... ............... BR........ .. ..... Closets.. . ...... Both . ..... Both . Both .. ................... Other ........1?.antty....................................... .........1.......... Other ...........................................................:......- .................... Other .................................................................- TYPE OF PLUMBING, (0) Bathroom ..Semi~mcdern .bath. .fixtures.. congc.walL.wainsccUng.......combo..... t~.b...and...sho.w.er.,....1.ino.leum..flo.o.r...co.v.er ing ,.. ..... ... ...... ........ .. ............................................................ (b) Kitchen .....Wo.o.d... c.a.bi nets,. 1 i no.leum...counte r.. toP......porcelain...sink,....fr.ee....... st.a.nqing...gil.s...x.n.ng.e......a.sphnl.t..t.ile....fl.co.r..... . . . .................. ................ . .................................................... INTERIOR: Walls - Plaster X ..........Dry ... .... 011", ...... .. ............................................................... Floors .... . ......P.J.ne ......... Woodwork... . . .P~D_~....... ..... Natural Fircplace..........~9.!}~....._............ BASEMENT: Foundolion ....(;.Q.n.c.~.~.t......JU.Qc.k.... ..... Floor... . .(;O.~cJe.t... ................Excovoled .......................1..0..0.........% Heating, Type .................$.t~.~m...".. . ........................ ..Fual......,..... ...Pi.1....... .. ............Air conditianing..........NO'lle................... Water healer ........~.?....G.a..l.lQ!J...~J....9..t.d9. .. ......Woter softener .. ......N.Q!J!:!...............loundry troys....".........,X....:;..................... ROOF: Type .........!\~p..\wJ.t...$.hJ.~g.1.~.............. .... condition........i\ye,(.~ge..... . .... Gulters and downspouls.......i\l\!.min\lm.................. MISCELLANEOUS: Insulatian .......l:l!J.ll.e................ ............Storms :::.....l.99......% Scre.ns...........,),.9.9...% CONDITION: (a) Exterior ..I3..r..~9.k...~.....!\;1,.lJ.I)lJ!llJ..rr\...i?Ac'I~!'.9.::..9c:J()d..........................................Remoining useful life of building: (b) Interior ..?.1~.~.1:."'.r.."'.9.L.P.~.~.'.'.1:~9.~.Tl<:l/ !Jr. .P~P"E."<:l.::.....I\."."E~..9,,.......................................3..Q............................... GARAGE: Construction .........f..r..i'l"'."................... . ....Roof .....I'I.~.p.t.>!'.~.t...S~.~.'.'..9..~."'.......No. of cors......L............". Size .....1.3..~....x...2'O'.~..................Type of doors ......JJingeq... ......... Driveway ...........G.r.9.~nd............................................................. OTHER BUILDINGS: .......Ii/9Ile......................... ....................... .... ...... ............. ......... .................................................................................................................. UTILITIES: Sewer ..........J?~.p.lic................... Water ...........1?l1b.l.i.G ... .......Gos ........J?.~.p.;IJ.9.................Eiectric .........p.\l.9..U9...........".......... Well ............."......"....NQlle..................... ...................................... .......................... .....Septic tank.......N.Qn!:!.........Size ..........::::::...................."...... STREET IMPROVEMENTS: Walks (;.Qn9....!ii.t~...Poving....Milc.ndam..........c. and Gulter ...~.Qn9.X!ii.t"'.....Alley ..1?..~......lSi.f..9.H.Tl91 TAXES: Current general .............$.4..?~.....9..~.........................................Spedal assessments ........N..9.I}!1.....kl}c:Jl'!P..,.................................................._......... COMMENT: Neighborhaod trend ......Res.idential....~....Imprcv i ng .........................................................................................."............".........-- Type structures ......Single...Re.sidentiaLDwellings......................:.condition ..........GQ.Qd.....".................Age "...J.9.....:::....P..9".:t. Any area deterimental influences: None - This property could rent for $........3.0.0........................per monlh. The marketability of this property is .".................G.o..QO............ Recommended necessary repairs and possible cost: Dwelling is in average condition and no repairs are needed. Plot Plan sketch and/or perimeter drawing of building. I FeJM \:. ~ 'If--;I$' -;lI L~ ' ,l K-Jo' --)< f 'f. l bice ~ 'Uu.,ell,,,Ar IS b '" ~J" >1 CALCULATIONS Dwelling Area 25' x 30' x 1l:l = 18' x 5' x 1l:l = 1,125 sq.ft. 135 II It Replacement Cost- New Dwelling 1,260 sq,ft. @ $30.00 = $37,800 Porches 300 sq.ft. @ $8.00 = 2,400 Garage 260 sq. ft. @ $9.00 = 2,340 $42,540 Less Depreciation Physical 15% (Age & deferred maintenance) ,. Functional 10% (Old style bath & kitchen) Economic -0- I 25% = -10,635 I Depreciated Value of Improvements $31,905 I !\ Ii Landscaping, walks and curbing = 1,500 II , . I. Land I I As Lot = 12,000 il $45,405 I I i II , 1,260 S9.ft. Porches 5' x 12' = 60 sq. ft. 8' x 30' = 240 " " 300 sq. ft. Garage 20' x 13' = 260 sq.ft. Add,eo> Comparable Properties Dole Sale Price Sq. Fl. Lot Size Na. 1 . .2154...Chestnut Str.eet, ...Camp..Hill.,..PA .........1/8). .... ... . .$50,0.00...... . .......1,260..........60.~....x..15.9..~, .............. t~..)~9:9.~.~.."....~.. P.~.q. :r;::9.9m~_".".P:i.. P.~_t;.D S I ,..J ~,.r.epl_~c,e.. ..__.1 ,Ca r.".ga.rag e.. J"........ .. .......................................................... Na. 2 ..~5~.J:!Q~tl1.l7tl1. Street... Call1pHill, .J.'A.....6/81 . $48,000 ...... ..1,482.......50.~..x...150.!.. .(6..J~9()In~,) .p<i!dr'<;>()l1ls, 1..patl1,.finil'l1edbasel1lent.. Rec, ... Room... .Fenced...in...rear....yard. ) No.3. 1~:L~J?r.irlc:<i!t9n Al,'enue,Cal1lpHilJ"J'A ..1/81$45,900 .....1. 210...........60.~..x...120.'. ......... J~.~9()In~.I.)pecir,<;>()Ins, 1 !:lath,. wall.to wall carpeting, ..Porches. ....Lcar...garage...) I II VALUE BY MARKO APPROACH .... ........$ 45,000 HEV"4!>O l::X+ (1o,~o) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE" A" REAL PROPERTY ~*iJ ~l!'.re~~i~~.',~ f,.,~"i'", I '-' ..: '~':0,,~~r:':; '.",:' I (Instructions Oil Reverse Side} ESTATE OF MJ\RY F.. GROVE .- ITEM ESTIMA T EO OEPARTMENT DESCRIPTION MARKET VALUATION NO, VALUE (OFFICIAL USE ONL YI " Property situate at 2711 Logan Street, Camp Hill, Pa. - 2 story dwelling house valued at $45,000 as per attached appraisal; life interest in Marcella Patterson, daughter of decadent, age 63. Remainder devised to other children of decedent. $16,160.00 $45,000 value x .35911 factor $16,160 value of life interest I. , TOTAL $16,160.00 /C.l6tlH -(lA , If additional spoce is necessary, use 8!!1" x 11" sheets. INSTRUCTIONS FOR COMPLETING SCHEDULE "B" Schedule "B" must include all tangible and intangible personal property owned individually by the decedent at the time of death. Property owned jointly with another party or parties should be listed on Schedule "E" - - Jointly Owned Property. Intangible personal property titled in the name of the decedent but payable at death to another party or parties. including but not limited to p, O. D. U. S. Savings Bonds and Tentative Trust Accounts, must be listed on Schedule "B," Tangible personal property should be Ii'sted first. Examples of tangible personal property are jewelry, wearing apparel, household goods and furnishings, books, paintings, automobiles, boats, snowmobiles, aircraft, etc. Intangible personal property includes cash-on-hand and in the bank, stocks, . dividends, bonds, mortgages, treasury certificates, notes, tdgether with accrued interest, salaries or wages, insurance payable to the estate or fiduciary in said capacity, partnership interest, etc. An interest in any undistributed estate or income from any property held in trust under the will or agreement of another even though located outside of Pennsylvania at the time of death should be listed on Schedule "B." A completed Partnership Interest Report (REV-894) must be attached for . each partnership or joint venture, and a completed Closely Held Corporate Stock Information Report (REV-893) must be attached for each closely-held business interest or sole proprietorship reported on Schedule "B." QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two yents of death, make any transfer of any material part of his estate without receiving valuable and adequate consideration? (Answer "Yes" or "No".) 2. Did decedent, within two years of death, transfer property from himself/herself to himself/herself and another party or parties (including a spDuse) in joint ownership? (Answer "Yes" or "No".) _ 3, If the answer to Dne or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following information: a. Age of decedent at time of transfer. b. Copy of death certificate. c. Affidavit by the altending physician indicating the stale of decedent's health at lime Df transfer. d. All other infDrmation supporting nontaxability of transfer. 4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable Dr adequate consideration therefor which was tD take effect in possession or enjoyment at Dr after hiS/her death? (Answer "Yes" or "No".) a. Was there any possibility that the property transferred might return to transferor or hiS/her estate or be subject to hiS/her power of disposition? (Answer "Yes" or "No".) b. What was the transferee's age at time of decedent's death? 5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her death: a. The possession or enjDyment of Dr the right to income from the property transferred? (Answer "Yes" or "No".) _ b. The right to designate the persons whD shall possess or enjoy the properly transferred or income therefrom? (Answer "Yes" or "No".) 6. If the answer to five b. abDve is "Yes," was the right reserved in decedent alone ( ) or decedent and others ( ). 7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No".) 8. Did decedent, at any time, transfer property, the b61eficial enjoyment Df which was subject to change, because of a reserved pDwer to alter, amend, Dr revoke, or which could revert tD decedent under terms of transfer Dr by operation of law? (Answer "Yes" or "No".) 9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest Df the beneficiary reserved in the decedent alone ( ) or decedent and others ( ). INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property, real and personal, owned by the decedent jointly with another party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be included. List real estate first. . 1. Describe all reai property as indicated in the instructions for Schedule "A," Describe all personal property as indicated in the instructions for Schedule "B," Include the name, address and relationship to the decedent of the co.owner[s] and the date the joint ownership was established, 2. Indicate the total market value of the jointly owned property. 3. Indicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. t: 't1 tl n ~ 1'1 ;I> ::; Z > 0 0 Vl 0 Z - Cl n ~ tl ~ Z ::: t"" 1'1 1'1 ~ ;tl 9 - 9 t"" Z Z 1'1 o-J tT1 o-J z 9 9 o-J -<: Vl tT1 - tIl Z 0 Vl 0 o-J 9 'Tl 'Tl ;tl ." ~ ^ - 0 ~ Z Q. J)~_' ". l~_ ""', C oc .r::.; I.:....:.: ~ f~:~; hJl.. 0.-... - - .-1):: 0::'-'.' Z ~~~~ Ocb Uw l::!a:: 1:,;:;"- ~ IdS SO ...J -<: ~ U tTl tT1 ;I> ~ ;tl REV-484 EX+ (HO) INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONL Yl III Original o Supplemental o Remainder File Number 21-81-0202 Estate Nome Mary E. Grove Dote 01 Deoth Social Security Number 186-38-2774 February 19, 1981 REPORT OF INHERITANCE TAX APPRAISER I, the undorslgned duly appointed Inhorltance Tax Appraiser In and far the County of Cumberland Pennsylvania, da respectfully report that I have appraised the real and porsonal proporty a. reported In the foregoing retum at the values set forth opposite each Item In the la.t calumn ta the right In Sche~e. "A", "B", "C", and "E" Dated: December 16. 1 981 ' u...:J &1.. ,.,,~ INHERI~ANCE TAX APPRAI R VALUE AS APPRAISED CODE ADJUSTMENTS REMAINDER APPRAISEMENT CODE INVENTDRY (HARRISBURG USE DNLV) Real Property (Schedule A) $ 16 160 00 00+ 92+ Personal Property (Schedule B) 1,077 00 tOt Jolnt.Held Property (Schedule E) 1 881 23 20+ Transfers (Schodule C) 19 619 58 30+ TOT AL GROSS ASSETS -3..8 1 leu D.bt. and Deductions 40- 93- (SCHEDULE F) CLEAR VALUE OF ESTATE o Life E.tate ~ FACTOR PRINCIPLE VALUE CODE o Annuity FOR USE OF REGISTER ONLY To)l. on $ ~ COMPUTATION OF TAX $ $ $ $ $ 6% T ox on $ 15% Tax on $ Tax on $ Exemptions Totol estate -=\-- Tall on $ TDTAl TAX INTEREST FROM BALANCE TO $ $ $ Leu Credits DATE OF PAYMENT AMOUNT PAI~ 5 DISCOUNT INTEREST 5 TAX CREDIT + $ = $ + = BALANCE TO $ .-I .-I O. ;; ., 0- ~ ~ <D .-I <D ..l >. Z ~ <D ., cO 0 :> CI) 0... ... 0 '" I/.l >. c '0 tIl 0 Cll .-I' e :;J be .-I Cll 0 'M .-I ..l tiI -' :I: >. < Q) - :>. .-l .0 .-l ... M U Z >. .-l EO; EO; .-l N - Cll 0- Cll ::l N \:. 0 ;;: N U u \:. - 0 ~ 0 ~ I"- ~ \.I.. 0 Iii 0 Vl Z 0 I/.l Vl >< E-< 0 - I/.l Z Z E-< f-o I/.l Z ::l 0 - 0 ;:: ><: z ~ I/.l ::; Cl :;J U " I/.l Z Z Z ~ ~ Vl ~ 0 0 <( - t"l U Cl 0.. ....1 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND \. J ss: MARCELLA PATTERSON according ta law, deposes and says that s,e ExecuJ;riJJ:__ of the Estate af Mary E. Grove late of ___...J::~I1lP._!!~g...Bgr_q!:l.gf1..._.___ , Cumberland Caunty, Pa., deceased and that the within is an inventory made by her ., the said Executrix al the entire estate af said decedent, consisting of all the personal proparty and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures oppasite each item el the Inventory represent it's fair value as af the date of decedent's death. sworn is being duly Sworn to and subscribed before me, ']770./\.4'110 ~.#/A.Lh? Executor. Administrator November 11, 19 81 ~1! 1~ Thelma S. McCauslin. Notary Pub~c My Commiuicn Expires JulV 1. 1984 CamP Hill. PA Cumherland ColllltV 2711~an Street ~PA 17011 Addr.u Day February Month 1981 Date of Death 19 Yur INSTRUCTIONS I. An inventary must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days af discovery of additional a"ets. 3. Additional sheets may be attached .s to persanalty or realty 4. See Article IV, Fiduciaries Act of 1949. n r- ~r~l ~~ ~(~: ;;::~~ .;..... "" ,~ ....~:;- ;0;0 rq~ C)o r,..'Xl .~O i'.:~ 05 ~ ~ ::P " ., -c . ~; .c tJl ::l 0 H -ti \6 >- [iI 0 ~ Ul l:J ~ w [) a:l ~ [iI ~ ... ~ 1'6 w ~ ~ a.. "" .-l u ~ 0 III t.!) .-l ~ Q) I 0 w 0 '" :>- '" w ..-1 ~ .l<: ~ ~ I- :r: a.. . II: a.. ..-1 c: "" ... ..J U. ~ ~ Z -< 0 [iI a.. .-l 0 I u. ..J 0.. ~ W 0 -< w ,,:. en ~ > '" ~ Ei IlS z (lj ~ Z 0 c: . 0 ~ () . [iI .; III Z 0 '" U Z w -< ... l': a.. ... .c c ~ 0 ... -.: t'J 0 ~ ..0 ... '" ~ E ~ ..! 0 ~ . 0 ..J U ti: CD Inventory of the real and personal estate of MARY E. GROVE, deceased RElIL PROPERTY: Property situate at 2711 Logan Street, Camp Hill, Par _ two story dwelling house valued at $45,000; life interest in Marcella Patterson, daughter of decedent, age 63; remainder devised to other children of decedent 45,000 00 PERSONAL PROPERTY: Life estate in furniture and household goods valued at $3,000 bequeathed to Marcella Patterson, daughter, age 63, for life with remaining interest to other children of decedent 3,00 00 48,000 00 -- -,-- --- - - - - -- - - - -- - -- - ----- - - -------- I .._..... __ ...--" __ .."" :a::DL ""-'L :E::lL ........ ,...,...- ...~.. ...... ; 11. REv.l\62 EX I~ . .... COMMONWEALTH OF PENNSYLVANIA : 4 NoK 69822 DEPARTMENT OF REVENUE !; ... OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX Ii II Ii .- , OJ , 'II [, II I' . \ = IJ ~' TAX AT 6% " ~ TAX AT 15% ~ RECEIVED JJ fROM ST,AXAT_% ADDRESS P.O. Box 737 2109 Market S . ESTATE TAX Carn Hill Pa. 17011 TOTAL TAX CREDIT 1.801.10 ,------------------------------------------- ESTATE INfORMATION: 19 1981 DA TE Of DEATH Februa fiLE NUMBER 21-81-202 COUNTY C d G eu m LESS DISCOUNT % INTEREST TO__I DATE Of PAYMENT November 18 1981 NAME OF DECEDENT Marv E. Grove PLUS (fROM TOTAL AMOUNT PAID 1.A01.1 0 POSTMARK DATE REMARKS: PAID ON ACCOUNT SEAL RECEIVED BY .'/ / ' ! I /' i \." . , /,' ':.' ',/ .I SIGNATURE '.' / flEGIS1TP. Cd: \'\Jll.LS , --- --- ---- --- -,- - - --- -- --- - _.- - -- --- ------ , ,iRJ,..'t!.~;.;;...\lM~'.i!t}~"f..~'(.3..tlU'~~~~: ,":r, GENERAL INHERITANCE TAX INFORMATION Unsatislied liabilities incurred by the decedent prior to his/her death arc deductible against his/her taxable estate, In addition to debts incurred by the decedent or estate, other items ore claimable including the cost of administration, attorney Ices, liduciory lees, luneral and buriol expenses including the cost 01 0 buriollot, tombstone or grove marker and other related buriol expenses. All debts being claimed against on estate ore subiect to the opproval 01 the Register of Wills with whom the Inheritance Tax Return is liled, Evidence.to support the decedent's or the estate's liability lor the debts being claimed should be attached to this schedule. A fomily exemption may be claimed by 0 spouse 010 decedent who died domiciled in Pennsylvania, If there is no spouse, or il the spouse has lorfeited his/her rights, then any child 01 the decedent who is 0 member 01 the some household Con claim the exemption. In the event there is no such spouse or child, the eXlfll1ption con be claimed by o parent or parents who ore members of the same household os the decedent. The lamily exemption is allowable only against assets which pass by 0 will or by the Pennsylvania Intestate Lows. NOTE: Compensation paid to on estate representative; namely, on executor or administrator, for services perlormed in administering on estate is reportable lor Pennsylvania Income Tax purposes, This taxable income item should be reported on form PA.40.lndividuallncome Tax Return. t'" '" tl n ~ ~ ~ :i - :> 0 0 '" Z C) n c:: tl ~ Z a:: Z t"' ~ ~ '" Z ~ 9 - 9 t"' Z Z ~ .., t'1 .., z 9 .., -< ~ - 9 '" '" Z 0 '" 0 .., 9 'Tj 'Tj ~ " - - rl '" 0 c.. n !lJ ...., ~ Z ~ 03 i-' co ':~ ~.~ i-' Q! ,. U _'I CD il1 t-< IJ....' '-!:'(.: '1 f-'. 0 i:'j ,. -. ~(.r, Z 7'l,"; i-' i-' \.Q .", ~~ !lJ i-' !lJ '" ':1-:5 ::l , ::l G'l a: ii' ju p, ~ 'U Ul '.c> :>< rT -< -< '1 i:'j ~ ~ CD ~ ~ CD rT INSTRUCTIONS FOR COMPLETING SCHEDULE "F" I, If the lamily exemption is being claimed, indicate the c1aimont's nome, address and his/her relationship to the decedent. Enter "fomily exemption" in the remarks column and the amount claimed in the amount column. 2, Assign consecutive numbers to each item listed. 3, Enter the dote on which each debt was incurred and/or paid, 4, Enter the names 01 each payee. 5, Provide a brief explanation in the remarks column for each debt claimed, 6. Enter the amount 01 each debt being claimed. 7, The lorm must be signed by the person who has ossumed the responsibility lor poying the debts. IF ADDITIONAL SPACE IS NECESSARY USE 8Y," x II" SHEETS. COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT *' FILE NO. , 1",/ (.,', /~/,()_,,/ -.::' /0.";1 / ' 'j' I ;,'., '~..;"., _ " ._ "_/.,j,,1 I. .' ". ,I_,~ ,1"- ~ J )/ _ ti,/ / _ __ ,I -/ COUNTY FILE NO: :,/ j._ /1. , ' 'I .: DATE TO: i /-1.'/;/),} / ,:, t/ f, '/: ,', l' _ . (, / .'.. ; ;'" ) / ->./ .Ii.;./'.. C k" .4 , /.1-. ~,/f.... (' .r . ,- '- ESTATE COUNTY > -:.!, , (;'<I.//; ,p/_,(~ ~d,'i~"l ' j 'I. f/' -" '.'.f j" , ..~ .','( .-' /.' / / .:-;:: ;; -J "'/ DATE OF DEATH .... (.- /'/ ,i'.'~ / Appraised Value of Estate: Real Estate Personal Property $ I // / /' i! :I.-ll + Ii 'I , , i.:..L Jointly Held Property/Transfers + ~',. Ii ,.t). /~// Total Gross Estate $ .;/ -j ,. '7 ), / / Clear Value of Estate /' -/ , 'I <.J /, $ .1 ,I,'/,j I . / Total Approved Oeductions -...-._~._- Less: Approved Charitable Exemptions Clear Value of Estate Subject to Tax $ ;.:) .') //, ~ Amount Taxable @ 6% Rate $ :;'>/1 /if;/ .'" tax due $ ;';.- ,j I / tJ ,0' Amount Taxable @ 15% Rate tax due TOTAL PENNSYLVANIA INHERITANCE P.l( DUE $ * * * * * * A five percent discount totaling $ will be granted if the Inheritance Tax is paid by Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT j 1-1/-91 , . $ / ;.~ /1 / I ,) " + $ $ = $ ./ ./"" / It) "/ + = + = Interest accrues at the rate of six (6) percent per annum on the unpaid balance of Inheritance Tax from to date of payment. Interest due if paid by is _-(I ,./. II . ,,) $ '. /~~i ,/, I 1./'././,1 f/ -' BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE , . Assessed by: "/ / .' ,/ ,:' (.I l ~~ See Informa1ion on Reverse Side Agentfoir~~':omzr7:'hh , ,_ _,,' ~6. ,./ ~' ".' ,{ "..... ~ - // v . I," 1/', " j INFOIi!'-1ATION To insuro propor crodit 10 your accounl, tho name of tho oslato and fdo nlJlnbor should be clearly print- ed on the check or money ordor. This assessmont is lTIodo in accordanco with Soction 708 of tho Inhoritonce and Estate Tax Act of 1961172 P.S. 9 2485.7D8). To the extent thilt Inhentance lax is paid within Ihreo (3) months after the death of tho decedent. B discount of five 151 pe'ccnt is allowed {72 P.S, 9 2485. '1161. Inheritance Tax, other than tax on a future interest, is due at the date of the decedent's death and becomes delinquent at the expiration of nine (9) months after tho decedent's death (72 P.S. g 2485.711). Inheritance Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P,S. 9 2485.712). Calculme interest from the delinquent date shown on the face of this form to the date of actual payment using the following interest table: ------------ --- ---- -- - --------- - - - ------------- - - --- - --- -------- -- -- - - - -- -- 1 month .005 4 months .020 7 months .035 10 months .05D 2 months .010 5 months .025 8 months .04D 11 months .D55 3 months .015 6 months .030 9 months ,045 12 months .060 1 days .00017 11 days .00186 2 I days .00352 2 days ,00034 12 days ,00203 22 days .00369 3 days .00051 13 days .0022D 23 days ,00386 4 days .00088 14 days .00237 24 days .00403 5 days .00085 15 days .00250 25 days .00420 6 days .00101 16 days .00267 26 days .00437 7 days .00118 1 7 days .00284 27 days .00454 8 days .00135 18 days .00301 28 days .00471 9 days ,00152 19 dayS .00318 29 days .00488 10 days .00169 20 days .00335 30 days .00500 -- --------- ---------- ------- ----- --- - _.~-- ------.---- - - - ---------- ------ Any party in interest, including the Commonwealth and the personal representative, not satisfied with the assessment may cbject thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of the Inheritanco and Estate Tax Act of 1961 172 P.S. 9 2485.1001). Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: ESTATE OF MARY E. GROVE LATE OF TilE BOROUGH OF CAl1P HILL CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED * * * * * * * * FIRST AND FINAL ACCOUNT OF MARCELLA PATTERSON, EXECUTRIX Date of Death: * February 19, 1981 Letters Granted: March 25, 1981 First Complete Advertisement of Grant of Letters: April 7, 1981 Account Stated To: Harch 1, 1982 SUMHARY and INDEX Principal Receipts 2 Less: Principal Disbursements 2 PRIllCIPAL BALANCE REMAINING Said balance consists of furniture and household goods valued at: and Real estate valued at: Less: debt owed to Ma.cella Patterson BALANCE FOR DISTRIBUTION AHN'OI.D. SLIIUt & BAYI.F.\' AnORNrnAT U'<<' ................, C'"'HI~L.I'u""vul''''''' L...., "0' .,'. .L .i. ...',.... ~. 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