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PENNSYLVANIA INHERITANCE TAX GENEIlAL INFORMATION
1. PERSONS RESPONSIBLE FOil RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the fallowin(( persons shall prepare and file
a return: '
a. The personal representative of the estate of the decedenl as to properly of the decedent administered by him
and such additional property which is or may be subject 10 Inheril<lnce T<lX 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 Slatute,
including a trustee of property lransferred in trust, provided thaI no sepm<lte return need be made by the transferee
of property included in lhe return of a personal representative.
2. PLACE FOR FILING
The return is to be filed in duplicate with tile Register of Wills of the counly wherein the decedent resided.
3. TIME FOR FILING
The retlJln is due nine months after the decedent's death, unless an extension far filing has been applied for and
gran feu by the Secretary of Revenue within the nine.month period,
4. FAILURE iO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a relurn or other report
required of him. . .shall be personally liable, . .to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of 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-law 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 tlle Register of Wills of the county wherein the decedent resided and are
received subject 10 the final determination of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for 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 misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
INSTRUCTIONS FOR COMPLETING SCHEDULE "A"
Schedule "A" should include 0 detailed description 01 all real property located in Pennsylvania
and held solely by the decedent or held jointly with another individual (s) as tenants in cammon. List the
decedent's percentage 01 ownership and the estimated market value olthe decedent's interest. (Property held
as joint tenants with the right 01 survivorship or tenants by entireties should be reported on Schedule "E".)
All real estate lacated in Pennsylvania should be described by lot and black number, street
address, number 01 acres and general description 01 land and buildings. Also, include the book ond page
number in which the deed is recorded and the exact title as indicated on the deed. II the properly has heen
sold, attoch a copy of the sefflement sheet. II the property is subject to a mortgage encumbrance, include
the name 01 the mortgagee, date, rate 01 in terest and the outstanding bolance on the date 01 death and
attach a statement Irom the mortgagor verilying the outstanding balance.
Property taxes and interest on mortgages as 01 the date 01 death, assessments and other
encumbrances should be listed on Schedule "F". Do not deduct them on Schedule "A".
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving
valuabte and adequate consideration? (Answer "Yes" or "No".) no
2. Did decedent, within two years of death, transfer property from himself! herself to himself/herself and another party
or parties (including a spouse) in joint ownership? (Answef "Yes" or "No".) .....I.lO-
3. If the answer to one 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. n/a
b. Copy of death certi fi cate.
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in his/hef lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) nn
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".) no
b. What was the transferee's age at time of decedent's death? n/a
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 enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) --1!Q.....
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) nn
6. If the answef to five b. above is "Yes," state whether the right was reserved in decedent alone or others. n/fl
7. Did decedent in his/her lifetime make a transfer, the consideration fOf which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".) no
8. Did decedent, at any time, transfer property, the b61eficial enjoyment of which was subject to change, because of
a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) no
9. ,If the answer to eight above is "Yes," was the power to altef, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".) no
REV.453 (l.00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
*
(Instructions on ReVf!rSO Side)
Estate 01
Leonard Helm
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVEO DATE OF INTEREST OF BENEFICIARY
DECEDENT BIRTH
Ardella Peterson , nee Helm Sis""" yes_
435 East King Street Will of Decedent
Shippensb..!rg, PA 17257 and sole Survivina
In;n''
,--._------ ------- -
-
--- -"-----.-----
,
-
,
,
The above beneficiaries are living at this time except for the following:
NAME
DATE OF DEATH
REV.454 EX+ (3.801
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTL Y OWNED PROPERTY
*
(Instructions on Roversl} SlcltJ)
Estate of Lec:nard Helm
P
TOTAL E VALUE OF DEPARTMENT
ITEM R
NO. DESCRIPTION MARKET 'i DECEDENT'S VALUATION
VALUE N INTEREST (0 ((fdal Use Only)
,.
-
1. Savings Account No. 028-674-5 20, Th~ Peoples
I National Bank of Shippensmrg, Shippensburg,
. Pennsylvania, dated August, 1975
registered in the names of Leonard D. Helm or
Mrs. Ardella Peterson 1,579.94 50% 789.97
2. Accrued interest on above Savings Account
No. 028-674-5 20, to date of death 5.82 50% 2.91
I 3. $500.00 Certificate of Deposit No. 118, The
I Peoples National Bank of Shippensburg,
I Shippens!:urg, Pennsylvania, dated January 1,
1966, registered in the names of Leonard D.
Helm or Mrs. Ardella Peterson 500.00 50% 250.00
i 4. Accrued interest on above Certificate of
, Deposit No. 118, to date of death .57 50% .29
,
I 5. $28,421.81 Certificate of Deposit No. 2214,
The Peoples National Bank of Shippensburg,
I Shippensburg, Pennsylvania, dated March 28,
I 1980, registered in the narres ('If Leonard D. 28,421. 81\
Helm or Mrs. Ardella Peterson 28,421.81
,
6. Accrued interest on above Certificate of
Deposit No. 2214 to date of death 102.04 102.04
7. $7,000.00 certificate of Deposit Ho. 2679,
I The Peoples National Bank of Shippensburg,
Shippensburg, Pennsylvania, dated July 2,
1980, registered in the names of Leonard D.
Helm or Mrs. Ardella Peterson 7,000.00 7,000.00
8. Accrued interest on above Certificate of
Deposit No. 2679, to date of death 10.73 10.73
9. $19,250.00 Certificate of Deposit No. 3072,
The Peoples National Bank of Shippensburg,
Shippensburg, Pennsylvania, dated August 7,
1980, registered in the names of Leonard D.
Helm or Mrs. Ardella Peterson 19,250.00 19,250.00
10. Accrued interest on above Certificate of
Deposit No. 3072, to date of death 735.57 735.57
I
TOTAL THIS PAGE 56,563.32 .)~,5'~J.J2/
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INFORMATION
To insure proper credit to YOllr account, the name of the estate and file number should be clearly print-
ed on the check or money order.
This assessment is mode in accordance with Section 708 of the Inheritance and Estate Tax Act of
1961 (72P,S. 9 2485,,7081.
To the extent that inheritance lax IS paid within three (3) months after the death of the decedent, a
discount of five (51 percent is ellowed (72 P,S, 9 2485,716),
Inheritance Tax, other than lax on a future interest. is due at the date of the decedent's death and becomes
delinquent at the expiration of nino (9) months after the decedent's death (72 P.S. ~ 2485.711), Inheritance
Tax on a future interest is payable within three (3) months nfter the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P,S. S 2485-712). Calculate 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 .050
2 months .010 5 months ,025 8 months .040 11 months ,055
3 months .015 6 months .030 9 months .045 12 months .060
1 days .00017 11 days .00186 21 days .00352
2 deys .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 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 17 days ,00284 27 days ,00454
8 days .00135 18 days ,00301 28 days ,00471
9 deys .00152 19 days .00318 29 days .00488
10 days ,00169 20 days .00335 30 days ,00500
-- --- ------ ------------- --------- --- ----- -- ---_._---- -- ---------- ---_..~
Any party in inter.est. including the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961172 P,S, 9 2485,1001),
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
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 the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker,
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule,
A family exemption of $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,
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1, If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the
decedent, Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2, Assign consecutive numbers to each item listed,
3, Enter the date on which each debt was incurred and/or paid,
4, Enter the names of each payee,
5, Provide a brief explanation in the remarks column for each debt claimed,
6, Enter the amount of each debt being claimed,
7, The form must be signed by the person who has assumed the responsibil ity for paying the debts.
COMMONWEALTH Of PENNSYLVANIA'
COUNTY Of CUMBERLAND
ss:
.-----------.----.-.. .---.-----
Ardella C, Peterson
sworn ~___ according to law, doposos and says thaI she
~_______~~_'_ ___~~,_ of tho Estalo of Leonard Helm
lale of _"_' "S.I~~ipp'ensburg _,__..'__~__~_, Cumberland County, Pa" deceased and that the
'th' , . t d b he r th 'd
WI In IS an loven ory ma 0 Y ____.__________....__m________. .--- -.-----., e UII
of the entire estate of said decedent, consisting of all the personai prop.rty and r.al estate, except real estate outside
Ihe Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent iI's fair value
as of the date of decedent's death,
being duly
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Executor. Administrator
Ardella C, Peterson
__,112. East King Street
Sworn to
and subscribed before me,
Shippensburg, PA 17257
lInN P. Plft\ll. IOTARY PUBLIC
"Iii I T"'"g. PA CumbeI1end Cou"'y
.., _ '..w.., e.- 0II0Hf 21, 1 tMI!l
Date of Death __ 8
D.y
Addr."
January
Month
1981
Vear
INSTRUCTIONS
I, An inventory must be filed within three months after appointment of personal representative. ,~
2, A supplement inventory must be filed wilhin thirty day' of discovery of additional a"ets, '-,
3. Additional ,heets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949,
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COMMONWEALTH Of PENNSYLVANIA
DEPARTMENT OF REVENUE
IUIIAU 0' IXAMINATION
P.O.BOXS327
HARRISBURG. PA 17105
+
19, IllIno 18 i. groator than Iinol7', ontor tho difforonco an IIno 19, Thi. is tho OVERPAYMENT.
A. DChllck here if you are req\lfnting a refund of your overpayment.
20, Illino 17 i. groator than lino 18, ontor tho diffor.nco an lino 20, Thi. is tho BALANCE DUE.
A. Enter the Int.rest on the balance due on line 20A;
B, Entor tho latal of lino 20 and 20A on lino 20B,
Mako Chock Payablo to. Rogl.tor of Will., Agont
..BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH....
Under Plnaltl.. of p.rlury, I dICier. that I hay. examined thl. r.turn, including accompanying Ichodull' and stallm.nl', and to the belt of my knowl,dg' and beUef,
It I. tru., corrld and compl.t.. I declar. that 011 rIal "tot. ha. b..n r.ported at truI mark.t yalu.. Declaration of preparer alher than the penonal reprtllntatlvl I.
baled o~ 011 Information of whm .por.r has any knowledge.. _./
e ,'r.~ 6-1. ) 435 E. King St., Slllppensburg, PA 17257 '1- , '3-' 't!',
SIGNAr f P RSON RESPONSIBLE fOR filiNG RETURN ADDRESS DAT!
Ardella C:_ Peterson 'i - ) '] <a:'
'S )Jo.,).\ CT. ( )'QhJh-~
SIGNATURE Of !'REPARER OTHER THAN REPRESENTATIVE
David 1'. Perkins
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FILE NUMBER
21-81-232
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DECEDENT'S NAME lLAST, FIRST, AND MIOOlE lNITIAll
Helm, Leonerd
SOCIAL SECURITY NUMBER
o CED NT' A
183-12-1864
Coun
R, f), 2
Shippensburg, PA
Cumberland
17257
DATE OF DEATH
1-8-81
o 3, Romalndor Rotu,n
o 5, Fedoral Eotato T....
Roturn Required
_8, Totol Number of oaF. dopoJl! box..
01. Original Rolurn Il9 2, Supplemenlol Rolurn
DA. life Estote 0 40. Future Interesl Compromise
06. Decedent died testate 0 7. Decedent maintained a living trust
Anach co of Will (Anoch co of tru.1
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
NAME ADDRESS
David 1', Perkins, Esquire
TELEPHONE NUMBER
~~RK, WEIGLE & PERKINS
115 East King Street
, CITY Shippensburg, PA STAT! 17257 ZIP
(717) 532-7388
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1, Roal E.lalo (Schodulo A) ( 1)
2, Slock. and Bond. (Schodulo 0) ( 2)
3, Clo.oly Hold Slock/Partnorshlp Intoro'I(Schodule C) (3)
4, Mortgogo. and Not.. Rocoivoblo (Schodule D) ( 41
5, Ca.h, Bonk Dopa.it. & Mi.cellanoou. Porsonol Proporty( 5)
(Scnodulo E)
6, Jainlly Ownod Proporty (Schodulo F)
7, Trando.. (Schedulo GI (Schodulo l)
8, Tolal Gross Assols (totallino. 1.7)
9. Funeral Expenses, Administrative Costs, Miscellaneous ( 91
Expon.o. (SchoClulo H)
10, Dobl., Martgago liobilitio., lion. (Schodule I) (10)
1 1 , Total Deduction. (Iolollino. 9 & 101
12, Nol Valuo 01 E.tolo (line 8 minus lino 11)
13, Charilablo and GovornmontoIO.quo.t. (Schodulo J)
14, Not Valuo .ubioct 10 tax (lino 12 minu.lino 13)
15, Amount alllno 14 taxablo 016% rolo
(indudo valuo. from Schodulo K or Schodule M)
16, Amount allino 14 laxablo at 15% role
(includo valuos From Schodulo K or Schedule M)
17, Principal lax duo (add lox from lino 15 plu. lax from lino 16)
18. Total Prior payments: Amount Paid
05
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(7)
(15)
(16)
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(18)
(191
(20)
(20A)
(208)
115 E. King St., Shippensburg, PA
ADDRESS
17257
DATI
~
REV, 15471T (01 -B6)
COt.lMONW[Alllt or PENNSYlVANIA NOTICE OF INHERITANCE TAX ~
~~::::.~~'IN~Y:;,'~;"U,CAXtS APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ACN 101
',0, 'ox "27 OF DEDUCTIONS, AND ASSESSMENT OF TAX
IlARnlSDIJRG, PA \110& DATE ~8-86
ESTATE OF HELM LEONARD FILE NO, 21 81-0232
DATE OF DEATH 01::Qe"e_l COUNTY ~1i6J::RL}HHl
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SU6MIT 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,
AGENTll.
DAVID P PERKINS ESQ
MARK ETAL
115 EKING ST
SHIPPENSBURG PA 17257
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
c.::l!'!: _A..L9!:.19 _ ,!:HJ~ _L!~E_ _ _ _ _>>:_ !'I~ ~1!:.I_l:~yt~R. ~9~,!:19!:.1_ F:C?R_ Y9Y~ _ R.E~9!l~~ _ ~_ _ _ _ _ _ _ _ _ _ _ _ _ _ '
NOTICE OF INHERITANCE TAX APPRAISEMENT,
REV, 15471T (01-86)
ESTATE OF HELM LEONARD
ALLOWANCE OR DISALLOWANCE OF OEOUCTIONS AND ASSESSMENT OF TAX
FILE NQ,21 81-0232
ACN 101
DATE 01-28-86
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN 6ASEO ON: 1 SUPPLEMENTAL
1. Real Estate ISchedule A)
2. Stocks and Bonds (Schedule BI
3. Closely Held Slack/Partnership Interest (Schedule CI
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule FI
7, Transfers (Schedule G)
8. Total Assets
I CHANGED
RETURN
111
( 21
( 3)
141
151
I 61
I 71
.00
.00
.00
.00
1,700.21
.00
.00
( BI
1,700.21
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expensesl Administrative Costs/Miscellaneous
Expenses (Schedule HI ( 91 276.50
10. Debts/Mortgage liabilities/LIens (Schedule II 1101 .00
11. Total Ceductions (1 II
12, Net Value of Tax Relurn (121
13. Charitable/Governmental Bequests (Schedule Jl (13)
14. Net Value of Estate Subject to Tax (14)
NOTE: If an assessment was Issued previously, ltnes 14, 15 and/or 1S and 17 will
reflect figures that lnclud" the total of ill returns assessed to date,
ASSESSMENT OF TAX:
15. Amount of line 14 tlxable at 6% rale
16. Amount of line 14 taxable at 15% rate
17. Principal Tax Due
TAX CREDITS:
276.50
1,423.71
.00
54,654.23
1151
1161
.00
54,654.23
X.06=
X.15=
(17)
.00
8,198.14
8,198.14
PAYMENT RECEIPT DISCOUNT (+ I AMOUNT PAlO
DATE # INTEREST H
04-07-81 029408 399.22 7,585.35
08-26-85 ABATED 49.67- 49.70
09-18-85 147393 .81- 213.56
INTEREST IS CHARGED FROM 09-19-85 TO 02-12-86 TOTAL TAX CREDIT
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE
REVERSE SIDE OF THIS FORM.. INTEREST
. IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST TOTAL DUE .81
lIF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" (CRI, NO PAYMENT IS REQUIRED)
7
.79
.02
::rj
..~,
1""
~-' !
RESERVATION: Estates of decedents dying on or before December 12. 1982 -- If any future interest in the estate is
transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate
for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transter Inheritance Taxes
at the lawful Class B (collate rail rate on any such luture interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND lCRI:
08JECTIONS:
ADMIN-
ISTRA TIVE
CORRECTIONS:
DISCOUNT:
INTEREST:
To fulfill the requirements of Section 1740 of the Inheritance and Estate Tax Act, Act 255 of 1982 (72 Pa. C.S.
Seclion 17401,
Detach the top portion of this Notice and submit wit~ your payment to the Register of Wills.
--Address information is listed on page 13 of the booklet. "Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable 10: REGISTER OF WILLS, AGENT,
A refund of a tax credit, which was not requested on the Tax Return. may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (Form REV-1313). Applications are available al 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 Harrtsburg - (717) 233-3443, in Philadelphia - (2151 351-2065,
or in Piltsburgh - (412) 565-360 I,
Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of
tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this
Notice as follows:
- -by written protest to the Department of Revenue, Board of Appeals, P.O, Box 1874, Harrisburg, PA 17105 OR
- -by election to have the matter determined at the audit of the account of the personal representative OR
--by appeal to the Orphan5' Courl
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue. Bureau
of Individual Taxes, P,O, 80x 6327, Harrisburg, PA 17105. ATTN: Posl Assessment Review Unil (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.
If any tax due is paid within three (3) calendar months after the docedent's death, a five percent (5%) discount of
the tax paid is allowed,
Interest is calculated on a dailv basis at the
Delinquent Date
5/27/43 to and including 12/31181
1/1/82 to and including 12131/82
1/1183 to and including 12131/83
111184 to and including 12/31/84
111/85 to and including 12131/85
1/1/86 to and including 12/31186
--Taxes that became delinquent on or
delinquent balance is paid in full.
--Taxes that became delinquent on or after
each calendar year.
--Interest is calculated .s follows:
following rates:
Interest Rate
Daily Interest Factor
.000164
,000548
,000438
,000301
,000356
.000274
maintain a constant interest rate until the
6%
20%
16%
11%
13%
10%
before December
31, 1981 will
Janu&lrv 1. 1982 Bre subject to a vnriable interest rate that changes
INTEREST' BALANCE DF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (5) days
beyond the date of the JlSsessmenl If payment is made after the interest computation date shown on the Notice.
additional interest must be calculated.
6. Leonard Helm had no probate estate when he died. Subsequent to the death
of the decedent, his estate became entitled to receipt of the sum of $1,700,21,
proceeds from the estate of his mother, Elizabeth M, lIelm a/k/a Sarah E, Helm,
All other assets !;ere o!;ned ns joint tennnts with right of survivorship with
Petitioner.
7, Sole heirs and next of kin and their relationship to the decedent are as
follows:
Name
Address
Relationship
Ardella C. Peterson
435 East King Street
Shippensburg, PA 17257
Sis ter
Elmer \,. Helm
R. D, 2
Shippensburg, PA 17257
Brother
Edna R, Myers
Park View Gardens
Jordan Drive, Apt. J-3
Hhitehall, PA 18052
Sister
8. The decedent was not survived by any persons entitled to claim the family
exemption under 20 Pa, C,S,A, e 3121,
9, The expenses of the decedent's last illness and funeral have been paid and
there are no unpaid creditors of the decedent.
10. A Pennsylvania Inheritance Tax Return has been filed and the amount of tax
due upon the decedent's estate has been paid, A copy of the inheritance tax
official receipt and a copy of the statement of the Department of Revenue showing
no tax due are attached hereto and made a part hereof,
11. After payment of administrative costs and inheritance tax, a balance of
$1,210.15 is available for distribution,
~CCr\ 1.13?: .'l: 80:~
MARK & WEIGLE - ATTORNEYS AT LAW _ 115 F.AST KING STREET - SH:PPCf.JSBURG, PA. 17257
LAST 'fIILt AlID TESTAMENT
I, LEONARD HELM, of Shippensburg, CUI1lberland County, Pennsy1vanl.a,
being of sound mind, memory and understanding, do make and publish this my
Last 'fIi11 and Testament, hereby revoking and making void any and all former
wills by me at any time heretofore made.
FIRST. I direct my hereinafter named Executrix to pay all my just
debts and funeral expenses as soon as conveniently may be after my decease.
SECOND. I give, devise and bequeath all my property, real, personal
and mixed, whatsoever and wheresoever situate, to my beloved siater, ARDELlA
HELM, of East King street, Shippensburg, Pennsylvania, absolutely.
THIRD. I hereby nominate, constitute and appoint my sister, MRS. DORA
HELM, of Route 2, Shippensburg, pennsylvania, the Executrix of this my Last
Will and Testament; provided however, that in the event my said sister, MRS.
DORA HELM, should predecease me, then I hereby nominate, constttute and appoint
JOHN R. HELM, of Route 2, Shippensburg, Pennsylvania, the Executor of this my
Last Will and Testament,
IN WITNESS WHEREOF, I, LEONARD HELM, have to this, my Last, Wn1 and
Testament, set my hand and seal this I;',/, day of January, 1961.
)~..(~0.?1,(.1 O(J~ P r ,q(SEAL)
signed, sealed, published and de~
clared by Leonard Helm, the Tes-
tator, as and for his Last Will and
Testament, written on one (1) sheet
. .~..~_..,...__._............, ",~",.,,-''''nf\
'REV, 16471T (01-66)
COIolt.lONW[Atlli 0' PENNSYLlJAlilA . ~ NOTICE OF IMiERITANCE TAX ~ACN 101
OtPARThlUH or R[VftlU( ~. ~~
8111l[AU Of INOIVIOUAl TA)(U "',,~;o' ..~, APPRAISEMENT, Al.LOWANCE OR DISALLOWANCE
po, 'ox "" ' OF OEOUCTlONS, AND ASSESSMENT OF TAX
t4AfUUSBURG,I'A 1710!i ____ ._A _... ~.!L_9.\;.'.2,~:Jt6~..__,......,_-...,
ESTATE OF HELM LEONARD FI~E NO, 21 81-0232
DATE OF DEATH 01-08-l11 _____..__' COUNTY !';..IlliJl.F.RLAND ------,
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WI~~S OF THE ABOVE COUNTY. !lAKE CHECKS PAYAa~E TO "REGISTER or WI~~S,
AGENT - ,
DAVID P PERKINS ESQ
MARl< ETAL
115 EKING ST
SHIPPENS8URG PA 17257
PLEASE-RETURN"r'HIS -"1
PORTION TO REGISTER OF I
WILLS IF~A~~E}!T DUE_ I
Am~unt Ram~tled ~~ R.c9lster 01. ~i~
~
C!l!'!: ..A.!-9t'l~ _ 'l)lJ~ .L!t.!.E. . . _ .-:-. B!=!~I~ .l:~y!~R_ f'9~!19t'l. ~O.R. Y9~~ .~E.c9BI)~. -. . , .
APPRAISEMENT, A~~OWANCE OR OISA~~OWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
NOTICE OF IIIiERITANCE TAX
REV, 1547IT (01-B6)
ESTATE OF HELM
LEONARD
FI~E NO,21 81-0232
ACN 101
DATE 01-28-86
TAX RETURN WAS: (X) ACCEPTED AS FILED
~ESERVATION COUCERNING FUTURE INTEREST - SEE REVERSE
APPRAISEO VALUE OF RETURN BASED ON: 1 SUPPLEMENTAL
" Real Estate (Schedule AI
2, Stocks IOd Bonds (Schedule BI
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgtges/Notes Receivable (Schedule D)
5. Cash/Bank DepositslMisc. Personal Property (Schedule El
6, Jointly Owned Property (Schedule FI
7. Translers ISchedule GI
B. TaUI Assets
) CHANGED
.---.-----.--
RETURN
(1)
( 21
13)
( 4)
( 5)
( 6)
( 71
.00
.00
.00
.00
1,700.21
.00
.00
I 8)
1,700.21
APPROVEO DEDUCTIONS AND EXEMPTIONS:
9. Funer.1 ExpenseslAdministrative CostslMiscellaneous
Expenses (Schedule HI
1 Q. Debts/Mortgage LiabilitieslLiens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Ch.ritablelGovernmental Bequests (Schedule Jl
14. Net Value of Estate Subject to Tax
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16
reflect figures that include the total of.Al.!.. returns assessed
ASSESSMENT OF TAX:
15. Amount of tine 14 taxable at 6% rate
16. Amount of line 14 taxable at 15"0 rale
17. Principal Tax Due
TAX CREDITS:
19)
(101
276.50
.00
(11)
1121
1131
1141
and 17 wi 11
to date.
___--1l6.50
___-L..4.~:J~,
.00
_.--M' 654~
(15)
(161
.00
54,654.23
X,06=._.
X,15=
(171
.00
8,198.14
8,198.~~
PAYMENT RECEIPT DrSCOUNT I + I AMOUNT PAID
DATE n INTEREST H
04-07-81 029408 399.22 7,585.35
08-26-85 A8ATED 49.67- 49.70
09-18-85 147393 .81- 213.56
INTEREST IS CHARGED FROM 09-19-85 TO 02-12-86
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
!IF BALANCE DUE IS LESS THAN $1
TOTAL TAX CREDIT
BA~ANCE OF TAX DUE
INTEREST
TOTAL DUE .81
OR IS REFl.ECTED AS A "CREDIT" leR), NO PAVMFNT IS REOUIREDI