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No. 21-81
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
In the Estate of
To Register of Wills for the County of cumberland, in the Commonwealth of Pennsylvania.
Pelllloner(s) Is ~re) the execut Of named In the Last Will and Testament of /)/Y'-<./)
%, r;::?~c',.yl1.""l^' ,-<7)' dated) )1.( " " ~ ill. 1'1 I: i
Decedent was a citizen of the United States and a resident of \,' ,,,' C ,~~, ,( ,.' ,~( ,...1
Township (Borough), cumberland County, Commonwealth of Pennsylvania,
Decedent died on Y)Anc-J., '_\ the J;'",;~ day ,Of \~L'"" A.D. 19 ,&; ,In the
,_..) ( ~U
county of }:Jr', _ ~' t.v'~ , State of \J c, at the age of ,!j-b years.
Decedent has (has nd'll been marned and has (has not) had children born to him (her) since the ex.
ecutlon of the above described Will. ,/
Decedent was possessed of personal property to the value of ,~'o (' ". '$.
c)
i' / ('It,'''''--,-'J
,
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h
./~.-' ,.L-~' L't ,~ I.' d" Al
, deceased.
and of real estate to the value of
~1.t"L.~
',-X
as near as can be ascertained; said real estate situated as follows IV A-
Ther.efore, your petitioner(s) respectfuliy apply(ies) for the probate of the said Last Will and Testa.
ment and for Letters Testamentary theron.
Dated -o",v....... Ib, (q tf
Name and address )(' lJo~/ (J..1='~_-'1 tJ~~f)v
of Petltioner(s) ~ (I tt=='"
'7 )...(p ~~ .-:et.
]JUAN'" (~-,,<jl~( p,.", /7070
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
(~3 r~:'''r,~A
l ss
j
named In above application, being duly --<,<---,-,-
statements set forth in this petition are true to the best of
_L,~.{ and subscribed before
me~ June 16 19~
</~X7A~~ a. ,dt~
~eglster
,
~ccording to law say(s) that the
,A(,;, knowledge and belief,
foto
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Flied: June 17. 1981
Attorney
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OATH OF SUIlSCRIIlING WITNESS
COMMONWEALTH OF PENNSYLVANIA i ss:
COUNTY OF CUMBERLAND
day of A.D.,!9
before m Register for the Probate of Wills and granting letters of Administration in and for said County of CUt
the Commo ealth of Pennsylvania, personally came
the subscribing witne~
according to law, depose and say, hat
the foregoing instrument of writirlg purporting to be~last Will and T Jstament of
Dated /
c~and County Pa., deceased who being duly
/
/ present, and saw and heard the testa
late of
,/
sign, seal, publish, pronounce and declare the said
instrument of writing as and for h
ill, and at the time of so doin~
was of sound and disposing~mind memory and understanding, to the best of
knowledge, observatio~ and belief. ~
. .../ / and subscribed before .~
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Register
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AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYL VANIA 1 ss:
COUNTY OF CUMBERLAND \
;JJd Ef I ~~~l4
being duly
~t.._'-n'\.-I-'
says that as nearly as can be ascertainerl the said decedent
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at or abou t
died on
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day of
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and subscribed this
day of ~
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19,&~~ore ~.
'7Lf11 rJ.. 'l'.(~x.:z./ Register
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, OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYL VANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
Cumberland. personally came /:4, ,.. ,../ ",j, f'. ~c,. 2, .", A.
" J IJ I
who, being duly .--.t, ,..c......., ,do" <; depose and say that as 7..'./ '" ..A;,^v
of the last Will and Testament of /j) ,,'~~'J p) r, " '. I ,,~A. deceased
I .' I
.---t;. will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And
also will diligently comply with the provisions of the law relating to Transfer Inheritances. ,...r!, ,..::lind subscribed before me.
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Register
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DECREE
Be it remembered that on the 17th day of
June
.A.D.,19~, there was probated and
recorded the last Will and Testament of
Doris B. Finerfrock
late of
, Cumberland County, Pennsylvania,
Deceased. Letlers Testamentary were granted to Henry J. F inerfrock
Witness m)' hand and official seal the day and year aforesaid. , ~ ;4A~, .
. 82f1 ~~- fl. .~ Regis:er
New Cumberland
REV, IS43EX. (1-821
BUREAU OF EXAMINATION
PENNSI'LVANIA DEPARTMENT OF REVENUE
P.O, BOX B327
HARRISBURG, PA 17105
INFORMATION NOTICE
ON JOINTLY HELD OR TRllST ASSETS
iFI~E NO,
IACN
iOATE
2l-,YI-3~.?,
301
08-03-82
TYPE OF ACCOUNT:
ESTATE OF FlNERFROCK
S,S, NO. 175-48-3667
DATE OF DEATH 06-01-81
COUNTY CUMBERLP.llD
B [ZJ
D
D
o
SAVINGS
CHECKING
TRUST
TIME
CERTIFICATE
DORIS
FINERFROCK JANET L
726 CAROL ST
NEvi CUHBERL1IND PA 17070
DAUPHIN DEPOSIT BANK & has advised us lIod\ the owner::;h;p of the bank acCOunt reporled below was
transferred 10 you b\' right of survivorshiP as a result of the de.;th of the above decedent. Thrs Uansfer 15
taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Penns\'lvanlC!. Please see
reverse for reporting Inslructrons,
Account No,
Dale 05-02-80
E~labjjshed
To Insure proper credIt 10 vour account, a
cop~' of thiS nottce must accompany your pa~'-
ment \0 the Register of V'/ifls of the county
Ir'ldlclited above. Make check payable to;
"Register of V~iiIl5. Agent",
Account Balance
Percent Taxable
Amount Subject to Tax
Tax Rate
Tax Due
_..____~, 14~&L
~___ ___-1.90. O.Q..__
__________1-'_145.83
X .06
h...?J1-,-'Z.:"--
NOTE: If ta>: p,wments .ore made Within 3
manU1S of the decedent's d.ole of death, vou
mal' deauct a dtscount Qf 5~~ of tne tax paid.
l2J
JOINT ITRUhST ACCOUNT Ib~_B.UURI'!
The above information and tax due IS correct
A. ~
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IbL<;f\hLf~J,bl!Q~ - "SF 9ll_.!:.!,ALUSI.JLI'!~t
Date Established
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and DeduC'licm
T E;y.able Amount
\
2
3 X
~
\
2
3
,
"
5
5
6
7
6
'7 \
Tnv kill,!:,
Tax Due
8
8
IT IM,!1AI IQI'!.Qf."CLA 1J,IJP_P.E.B.IS...~~.!U2.!'_Q!,Ifl!P_~~
@:!
DATE PAID
PAYEE
DESCRIPTION
AMOUNT PAID
TOTAL (ErHer o~ Line 5 of Tax C.slculatron)
~
14'
9Tf!EB..J,~E9~W,r.I.9~
Under penaltres of perJurv, I declare tnal I na.'e exar-.mec thr~ return, and to the best of ml' knowledge
,md belief. It IS true, correct and complE"le.
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REV, .1S43E>\ (, '82)
BUREAU OF EXAMINATION I :FILE NO.
PENNSYLVANIA DEPARTMENT OF REVENUE I INFORMATION NOTICE IACN
HARR~S~U~gx p~32i 7105 , J.~~~~~.N!L Y ~~LD_O~.RUST ~SS,:,~,_:~ATE
21' ://- 3(", ("
302
08-03-82
----------------.------------
TYPE OF ACCOUNT:
Fl NERFROC:I:
1'15-48-3657
DEATH 05-01-81
CUflBERL1\ND
DORIS
B r'-, SA VINGS
L.J
L1:;,1 CHECKING
0 TRUST
0 TIME
CERTIFICATE
ESTATE OF
S.S, NO,
DATE OF
COUNTY
FlNERFROCK J1\NET L
725 CAROL ST
NEW CUHBERLAND PA 17070
DAUPHIN DEPOSIT BANK & has advrsed us thaI the ownerShip of tne uank account reported below was
transferred to yeu by right of survivor:::'hlp as a result Of the death of the ;;bo\'e decedent. This transfer IS
taxable in accordance with the Inheritance Ta)' LilWS of the Commonwealth of Penns\,lvanIB, Please see
reverse for reporting inslrUC\lons
Account No. 32945280
._-----,--~-_.._~-- ,-_._---_._-----------,-----,-~-'---_._-_.
Oat. 09-13-75
Establ1st1ed
To inSL;re proper credit to your account a
cop\' of thIS notice must accompany vour pay-
ment to the Register of Wrlls of the count\,
Indicated above. Make check pavable to:
"Register of Wills, Agent".
Account Balance
Percent Taxaole
Amount Subject to Tax
Tax Rate
Tax Due
[' ,
~j
________E~_'!..",15
X _n___ 5G..O~Q__
,Jll,QJL_
X .06
_________...J,?~_
NOTE: If tay pavments a~e made within 3
months of the decedent's dale of death, you
'11a\' dt'duct a dIscount of 5~~ of the tar. paid.
A. c=J The abo'JE inlormatlon and tax due IS correct
JO.l~T /Tjl)Jj;I..ACC.9,u.!".T TAX .8.ETUB~
.2:
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8, ;_~__ The .!b_o~'_~L~~:2.~_I[~LP~~R9.!:.!g(:L a!l~L..p~J.Q.J2L..!~~!il.!.(L..i!du~iar\'.
T_Ii~__,l;"L,~U.L~T.I.Q~ -- AS; RFflCB.LU.~.LQNb.Y
Dilie Established
Account Balance
Percent Taxaole
Amount Subject to Tax
Debts and Deductions
Taxilble Amount
Ta:--, 1:~1~
Tax Due
[31
DATE PAID
1 _____________
2
1
2
3
l;_.__
5
6_.__.
7
6 _____________
:= ~'.__.-
4
5
6 -------------
-, I,.
8
-.--+--_.._--,-----'-~---'----_.-
I T.M,!.~AU O~".QLJ;b"I .tIE_a_o.ESJ S..fiN,LQi;PUCT I Qt-IJ;.
PA YEE
DESCRIPTION
AMOUNT PAID
.-.--------
I
-.--t.----------------
i
.____n~_.___.___._____.___~_________.__._.______
_,___..__._l__._.,_.._~___
....------.-----...--...----,- ----_.~
._,.._----_.._._------_._-_..__.,--------~-------------------
TOTAL (Enter on Line 5 c~ Tn,' C61CLJ13tlon)
. ~ --:--==-:::.-=::-..:.:--=--===
i 4 I
._------_.._-_._-_._-_.__.._---,_._----_._--------~._'----
OIH.F_'3...INEoP,~,"'ll,O!,!
--.------------.-----.+-.---. ._--~-----~.._.,----_._...._----_._------
___._,u,________.___._._ -.._-....,-_.~------------- - _..--~----.---
-------.-----------.--.-.---.------.--'----.-.-..-..---.------------------.-..----'----
Under pE:>naltles 01 perJurv, I ocelo'!: tr.;;\ t hcJe (l):arr,lned thr~ relUln, and to the- be~\ of my Lnov.'ledge
and bE-lief, it IS trUE:, correct and complete.
t/d t-5-p-;2
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RESERVATION: In the event that any future interest in this estate IS transferred in possession or enjoyment to
collateral (Class 8) heirs of the decedenl after the expiration of any estate for life or for years, the
Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful
collateral (Class B) rate on any such future interest.
Purpose of Notice: to fulfill the requirements of Section 709 of the Inheritance and Estate Tax Act of 1961 (72
P.S, section 2485-709),
Objections: Any party in interest not satisfied with the appraisement, allowance or disallowance of
deductions, or assessment of tax (tncluding discount or interest) as shown on this Notice
must object within sixtv (60) days of receipt of this Notice,
Objections may be made as follows:
- by written protest to the Department of Revenue. Board of Appeals
- by electing to have the matter determined at audit
- by appeal to the Orphans' Court
Discount: If any tax due is paid Within three (3) months afler the decedent's death. a discount of
five percent (5%) of the tax paid is allowed.
. the discount period is calculated in calendar months, Example: date of death 1-15-82,
discount period expires 4-15-82,
Interest: Except for tax on a future interest, inheritance tax becomes delinquent nine (9) months from
the date of death,
, Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the dilte of election to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on a daily basis from
- delinquent date to date of payment on any tax unpaid on delinquent date
- date of last delinquent payment to date of payment on any unpaid balance,
Interest is charged at the following rates:
Delinquent Date
5/27/43 to and inClUding 12/31/81
111/82 to and including, 12/3 1/82
1/1/83 to and including 12/31/83
Annual Interest Rale
Daily lnlerest Factor
6%
20%
16%
,000164
,000548
,000438
Estates that become delinquent on or before December 31, 1981 will maIntain a
constant interest rate, The rale in effect when the tax first becomes delinquent will remain
constant until the delrnquent balance is paid in full.
Estates Ihat become delinquent on or after January 1, 1982 will contain a variable rnterest
rate. Thus, taxes that remain outstanding from calendar year to calendar year wrll
be subject 10 different rates In effect on each January 1.
INTEREST = BALANCE OF UNPAIO TAX X
NUMBER OF DAYS X
OAILY INTEREST FACTOR,
. If a tax balance remains outstanding for more than one calendar }'ear, a separate interes!
determination must be made for each vear al Ihe applicable rate, (Only one calculation
IS necessary if ,the estate maintains the constant interest rate.)
An~1 Notice issued after the tax becomes delinquent will reflect an interest calculatIon to
fifteen (15) days beyond the date of the assessment. 11 payment IS made after t~e
Interest computatIon dale shown on the Notice. additional mterest must be calculated.
To Remit Pal'menl: Detach the lOP Portion of IhlS Notice and subm't With I'our pal'ment to the Re~lsler of Will,
o~ the COut'll\' ~,hown en Ih(> NCllce
, Addlcs~ Injorm~tlon rs, li-:'ICr: C~ Pii;lC., j3 01 the> ~OOllel. "instrL.'ctlon-:. for Inherlt<lnCe To1'
Retum for a ResidE'nt Decedent,"
Make chec~, or money order pil,'able to: Register of VVrJIs, Agent.
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RESERVATION: In the event that any future interest in this estate is transferred in possession or enjoyment to
collateral (Class B) heirs 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 transfer Inheritance taxes at the lawful
collateral (Class B) rate on any such future interest.
Purpose of Nolice: to fulfill the requirements of Section 709 of the Inhe.,tance and Estate Tax Act of 1961 (72
P,S, section 2485-7091,
Objections: Any party in interest not satisfied with the appraisement, allowance or disallowance of
deductions, or assessment of lax (includIng discount or interest) as shown on this Notice
must object within sIxty (60l days of receipt of thIS Nollce,
Objections may be made as follows:
_ by written protest to the Department of Revenue, Board of Appeals
_ by electing to have the matter determined at audit
_ by appeal to the Orphans' Court
If any tax due is paid within three (3) months atter the decedent's death, a discount of
five percent (5%) of the tax paid is allowed,
, the discount period is calculated in calendar months, Example: dale of death 1-15-82,
discount period expires 4-15-82,
Discount:
Interest:
Except for tax on a future interest. inheritance tax becomes delinquent nine (9) monlhs from
the date of death.
. Inheritance tax on a future interest becomes delinquent at the expirallon af three months
from:
_ the date of election to prepay or
_ the dale of death of the life tenant or annuitant
Interest is calculated on a daily basis from
_ delinquent date ta date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Delinquent Date
Annual Interest Rate
Daily Interest Factor
5/27/43 to and Including 12/31/81
1/1182 to and Including, 12/3t/82
111/83 to and including 12/31/83
6%
20%
16%
,000'64
,000548
,000438
Estates that become delinquent on or before December 31, 1981 will maintaIn a
constant interest rate, The rate In effect when the ta>:: first becomes delinquent will remain
constant until the delinquent balance IS paid in full.
Estates that become delinquent on or atler Januarv 1, 1982 will contain a variable Interest
rale. Thus, taxes thal remain outstanding from calendar year to calendar year will
be subject to different rates In effect on each January \,
NUMBER OF DAYS X
DAILY INTEREST FACTOR.
If a ta>:: balance remains outstandlnQ for more than one calendar year, a separate Intere~t
determination must be made for each year at the applicable rate. (Onl\-' ane calculatll"n
is necessary if the estate mamtains the constant Interest rate.l
Any Noltce Issued atter the tax becomes delinquent will reflect an Interest calculation to
fifteen (15) days beyond the date of the assessment. If pa\'ment IS made after the
Interest computation date shown on the Notice. add,tlonal Interest must be calculated
To Remit Payment' Detach the 100 portIon of thiS NotIce B"lC ~ubmll With vour paVn-lt'nt to the Register of VV'llIs
01 the coun~" ~.,cvvn on the NollC'e
Aoore;.;, rn~olrr:;;llcn IS 11:,leO on pag€' i::' of the boo,~le:, 'In~!ruC!I~ns 101 Inhl?llt3nCf T.p
Return fat a Resloent u{!cC'oen:,"
t.J.a~,e cneck or rr.cne...' olcer PBrablf' to: fieglstel o~ \,\11115. Age!'.,
INTEREST = BALANCE OF'UNPAID TAX X
,-- - -- - - - - -- - - - - - - - --..--'- - - - -- _. -..__ __w___
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COMMONWEALTH OF PENNSYLVANIA
NO L07067Q DEPARTMENT OF REVENUE
. O~FICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
~.
~
m
.6Q:!..
m AMOUNT
Assessment Control No.
RECEIVEO FROM:
r 1hl1l~_J..J'J.narfrock.
--726-C6l'Olatne~,."
-.Bew.ClIIlherlaDd" .a.
,rokIat.
3.&'1
..::-1
17070
L
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ESTATE INFORMATION:
FILE NUMBER
NAME OF DECEOENT
OATE OF PAYMENT
POSTMARK OATE
COUNTY
LAST
fiRST
MI
I
~
~
=
II
,.
~
It
;
....._J.
DATE OF DEATH
,]'".... " '9Rl
REMARKS
~TOTAL AMOUNT PAID
3.67
SEAL
/,
I~~~.:)
RECEIVEO BY
/)':J;7C?I (:;
, ~ ATURE
<<.u
REGISTER OF WILLS
-- =-= 4_~ ~"" ___:r:>r __-..:::;0-
". __=::r__
-
~
--'-- - - - - -- - - - - -,- --~ -.-- - ".-. -.-.- .~- - - - .--. -- - - ------.-
Discount:
Interest:
FCC,
1,:-
'0')
"i
;1'1 '),'
If any tax due is paid within three (3) months after the decedent's death, a discount of
five percent (5%) of the tax paid is allowed,
. the discount period is calculated in calendar months, Example: date of death 1-15-82,
discount period expires 4-15-82,
Except for tax on a future interest. inheritance tax becomes delinquent at the expiration of
nine (9) months from the date of death.
. Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on a daily basis from
- delinquent date to date of payment on any tax unpaid on delinquent date
- date of last delinquent payment to date of payment on any unpaid balance,
Interest is charged at the following rates:
Delinquent Date
5/27/43 to and Including 12/31/81
1/1/82 to and including, 12/31/82
111/83 to and including 12/31/83
Annual Interest Rate
Daily Interest Factor
6%
20%
16%
.000164
.000548
.000438
Those estates that become delinquent on or before December 31, 1981 will maintain
8 constant interest rate. The rate in effect when the tax first becomes delinquent will
remain constant 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 10 the different rates in effect on each January 1.
Interest is calculated as follows:
INTEREST = BALANCE OF UNPAID TAX X NUMBER OF DAYS X
OAILV INTEREST FACTOR,
If a tax balance remains outstanding for more than one calendar year, a separate interest
determination must be made for each year at the applicable rate. (Only one c:alculation
is necessary if the estate maintains the constant interest rate,)
Any Notice issued after the tax becomes delinquent will refl.ect an Interest calculation to
fifteen (15) days beyond the date of the notice, If payment is made after the
interest computation date shown on the Notice, additional interest must be calculated.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice,
. Address information is listed on page 13 of the booklet, Itlnstructions for Inheritance Tax
Return for a Resident Decedent"
, Make check or money order payable to: Register of Wills, Agent.
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