HomeMy WebLinkAbout81-00485
No, 21-81 .185
PITITION FOR PROBATE OF WILL AND LETTERS irE8TAMENTARY
,In Ihe Eelate of .
\1/'1 RR'i B, RUIH..
, deoeaeed,
,.' To Reglalarof Willa for Ihe Oounty of Oumberland, In Ihe Oommonwealth of Pennsylv/ilnla.
, '.. substi tute
Pe\llloner(8} la~t) Ihl"e)(eo\ll piK . named In ths Lasl Will and Tealamenl of
, HarrY I?, Ruhl __ daled Maroh15, 1974 "'*
Deoedenlwaa a oltlzen of IheUnlled 61alee ancla realdenl of . NQrth Mic'lCjleton
ToWnship ~~04mberland Oounly"OommonWel~llh of Pennsylvania,
Deoedenl dl$d on TuesdaY Ihe 28th day of July A,D,19.J!.L,ln the
Oountyof cumber1:11.rtd , 61al$ of _21\ ,allhe age of .M".... yeara,
Deoedenl ~ (has notl been marrledandlbla(has no\) had9hlldren born 10 him ("lIT) alOO$ the e,~'
I'o\ltlonof Inl' sbOV$ dosorlbed Will,' . '
.Deoedenl waepossess\'ld Of personal properlY to Ihs value of undetermined
ahd of real ealale 10 the val\le of ' undetermined
"
as hear as oan be asoerlalnel;li sa.ld relll eslale allualed as followe 316 EMt North St"
cl!lrlisle~liland county, l?~nnl3Ylvanili.
Therefore, yow pstltlon$r(~ resPl'Qlfully apply(las) for the probaleOf the said Last Will andLTestli.
menl and for Letters Testamenlarytheron. '
Daled ., AugUet S' I 1981.
u AlmaS, RUhl,. named as Elteoutrilt in said Will, pl;edeoaased dededent
having died on Nt;lvember 1, ,1977.
, Name and al;ldresa ' (jp/L1" j) (1,~ o1d.t. 1
0.1 Pelltlonsr:($ c1'Jean D.. Clelart ". ,
1111 Longs Gap Road
Carlisle, P/'I, 17013
OGlMMONWEALTHOF PENN6yLvANIA l ss
OOUNTY OF. OLlMBERLAND " f
Jean D. clelan,
namel;lln above apPlloallon, being QlllY Bwo.rn aooordlng 10 law say(s) that Ihe '
s.lalelT1enls sel forth Inlhls pelltlon arEl.lruslolhe beat of hAl'" khowlel;lge,and bell!!I..
. 'Bwor~ ~ snd ~llbsorlbed before _ a..., . L) d6i/a..,J
8,ffi~(l' -p"-'- ~ Jean D. Clelan
:~.'~ca.~~~.1~at. .
'tUf -c~_. .
__"~';-T~_____'_~~";~i-'-+_.....-,..,.,,.......,.,_<-,-,_~_,.._~.;.;~__~_._~_~-~-, ~~.-.-------'--'--~;._~~~
Roger M. MO~gentha1, E~q.
Attorney Wieuoh & Morgenthal)
Filed: August,. 1981
"iR,:lJ- J/~,c:;{rJj~/ \
"
Pf.NNSYhY1iliL~ INHERITANCE TAX GENEIL~.lli.EQ.!Th1AIJ.Qtl
1, ~~PON~Bl.E I]!.RETUllli
Section 70101 th91nherllnnco flIHI Eslate Tox Act'of 19611Hovldus thilt tI\O IOllowlnR porsons sholl proporo ond file
a retuln:' '
a. The personal represonlatlve of tho ostate 6f tho docodenl os 10 proporly of thodocodont admlnlstorod by him
, ROd such additional property which is or may be subject to Inhorltance Tax of which lie/she shnllllllve or
acqul re knowledge;
b. Tho tr~nsfereo of properly upon Iho trMBfer of which Inhmltanco Tnx Is or mAy bo Iml)osod by tho 1961 Slntute,
,Including ~ trustoo of IHoperty transferrod In trust, provldod thut no soparato return nood bo modo by the lransforee
of property Included 111 the rolurn of a porsonnl reprosontntivo. '
2; Pl.ACE f'OR FILING'
The return Is to ba f1lod 111 duplicnto with tho ReRlstor of Wll,ls of the counly wherolll the decedent {eslded,
3, TIME FOR FILING "
The reMrr is due nlnomonU1Sftlter the decedent'~ death, unl9ss all extension for fll1r1R has been applled-for and
RrantMby the Secretary of Revenuo within the nine-month porlod, ,
4. E8!b!!.RE TO FIl.~ R~1] llli
, Section 791 of the 1961 Statute provides thnt ", , ,any peison who Willfully falls to file a return or other feport
required of him.,. ,sl\all be personally liable" ,to a penalty of 25% of the tax ultimately foundJo be d4.e or $1,000
whlcheve.r Is the losser to be rocovared.by thaDepartment of Revenue OS debts of like amount are recoverable by
laW." '
6. IM..B6.'W.
Inheritance Tax Is payoblo at the rate of6% on transfers to lineal de~cendants, such as fother,mothet,. husband, wife,
son, daughter, grandchildren, grandparent, son-In-law and daUghter-In-law and ot the rat.o of 15% os to all others,
6,~
The tax assessed on the transfer of property report9d In the return Is dlie 9 months after the do.cedent's death. Interest
at the rate Of,' 6%. per annum accrues thereafter Untl.IIIOymentls made, All pa. yplents rece.ived a.re first apPII.e.d to any
InteresIYm.. leh may. be due with any remainder applied to the taX; I F TAX IS p. AID WITHIN 3 MONTHS AFTERTH.E
DIWEDENT'S DEATH, A DIS,90UNT OF 5% OFTHE TAX PAYMENT IS ALLOWED,. ., ....
.AII.ch.eCk...s ShoUld. be. .made raYOb.leto.the Register of Wills Of. the c.,ounty.whereln the ~ecodent resided and are
received subject, to the fino determination of the, Department of Revenue.
7. FAILUR! TO PAY
- "
Tho tax.es Imposed, together with any Inte. re.st thereon..,.are..a .llonupon real property, Whlch.lle.n remal.ns. Ine.ff~~.t until
the tMes and Interest have.b. een paid In full, The taxas may be sued for against any real property In thO decedant's
estata 0.[ against any \Heperty belonging to a transferee liable for the tax, '
8. FILINGOF FALSE RETURN
. ,
Any person who Willfully makes a false return or report required 01 him sl1all. In accordance with Section 793 oj th.o
1961 StAlltle, be guilty of a misdemeanor And, onconvlcilonthereof, shollbo sentenced to pay a fine not exceeding
$1,000 orul)dergo ImpriSOnment 110t. exceedln.R one yoar or both. \
:
,
LtW:6UCTIONS FOR COMPI.BTING SCHEDUI.E "E"
,$Oh,d~le "E" must Include all property. real and personal, owned by the deoadent jointly wlth,another
perty or plntleS a, lolnt tenanU with right of surVivorship... 60th tenglble end Intangible property are to be
Included. I.lat raal estate first.
1, Describe all reel property eslndlQated In the InstruQtlons for Sche~ula "A", Describe ellperaClnal property
as, Indicated In tl1elnatruotlons for Scl1edule "B", Include the name, addresa andrelatlcnahlp to ttHl '
decedent of the co-owneds) and the date the lolnt ownership weS established,
.
Indloate thetotell11arket velueoHhe )Clltttlyowntld property.
:I. Ind.lbate the percfjnttiga of the deoedent's Interest.
4. IndloateJhemerket value of the dececient'sinterest,
.--
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-
"
Ilr.V.4_~r;i ,EX" lJ.801
COMMONW8A~ TH OF peNN8VLVANIA
DEPARTMENT OP REvaNUE
TRANSFER INHERITANOE TA)!
REEIDENT DEOBDeNT
SCHEOUI.E "F"
STATSMliNT OF DEBTS
AND DEDUCTIONS
,-~
'"
-
Estatoof HARRY B.RU\ll, .. . .Dateof peath 7/28/81'-'-:"'PlleNo, 2l~81~485
WHEN CI.AIMING THE FAMILy'EXEMPTION, COMPLETE THe FOI.LOWIN13:
Clulmonl XllllB"xBltllxbillft Jean D. Ol.elan
Rolotlonshlp to Docodent
Ollughtar
,
CIBlmont's Address 01 tlmo of Docodent's Dooth Ull T,onp,eGl\P Road. OarUsh. PA. 17013
DATB
NAME OP PA VII
REMARKS
AMOUNT
-
dvar'isin 18.00
Advertisin Letton 19.38
'A ~eiedl of Raalt 75.00
lIunarlll. ElIpenaes2 842.00
'Auctionesr 122.00
Auction ClerKe 96.00
Auction Advertising 111.00
F i Exem tion 2 000.00
Fi).in ROO 5.00
Filing Inventory 6< Debta 6< D~duct.ion 10.00
Notary Ptlblic 15.00
Water 6< Sewer for Realty 39.09
Statements for Raalty 54.76
Statements for Realty 113.76
Real,ty Tax for hOUiie, 259.45
Insurance ~ 316 E. North St. 65.70
Insc'dbin grave marker 40.00
Printing Snle Bills 31.80
Attot'ne Fea 5,094.00
Rsaarve for Acoountin 65.00
Reaerve for plosing Expenses 100.00
TOTAL 11,220.94
I herobY certlly that to the~ost 01 my knowledge and bell.sf tnsloregolnglS a Just anI! true statemont of debts, funoral
oxpenses and e)lI~enses of admlnlstratlpti submitted to tho estato as deductions for Inhsrltancerax purposes.
6:~;C~f ;..~t~~tt. 1981
8 8 i
9 81 Oumberla d Law Journal
9/13 81 Ths Ev~nin .sentinel
9 14/81 L. B. Philli a Realtor
8/28/81 Hoffman~Roth Inc.
11 1 81 W. Dean Shul.l
11 14 81 Otto ~()lerKa
11/14/81 W. Dean Shull
-
Various
VadOus
Varioue
Re ieter of 'Wills
ReQiste.r of Willa
Janioe E. '"ert~ler
Borou h of Oarlisle
United Tele hone 00.
PP6<L
9/14 81 Ji\mU Line, .Tax collector
11/27/81 Ine. Co. of N. America
11/13 81 Catlhls Hsmori 1 sarvioe
10/27/81 Richard Shull
B1etsoh .Mor snthal
Rs iatarof Wills
Varioue Jean D. Clelsn
DIlBTS AND oEDUO,.IONS ARE ALLOWED IN THUSUMOF $
AT
% TAX RATE
RtG1STEH 11~ WILLS
DATE
GENERAl.. INHERITANCE TAX INFORMATION
Unaatl.f1ed lIabllltlos Incurred by tho docodont prior to hla/hor death aro deducllblo againat hls/hor taxable
ealate. In addition 10 debts Incurred by the decedenl or estate, other lIems ere cllllmllble Including the coal of
admlnlatratlon, Illlorney fn., f1duclllry fen, funorlll and burial e~penses Including the cosl of 11 burial lot, lomb.tone
or grave markotllnd athe'r relllted,burllll e~pen.ea. , '
All debt. being claimed agaln.t an e~tole are aubleclto the approval of the ReglBter alWIII. with whom tho
Inheritance Ta~ Return II filed. ,Evidence ,to support the decodent'. or the estate'. liability for the debt- being
claimed should be allach,dto thl. $chlldulo.
Afamlly exemption may be, claimed by a spouse of a decedent wha dlod domiciled In Penn.ylvanla. ,If th,ere Is
no spouse, or If the spouse hal,forfeltedhls/her rights, then any child of the decedent who 110 member of the sam.
household Con claim the e~ell1ptlen, In the evontthere Is ,no such spouse or child, the, e~","ptlon Cian bfclalmed by
a parenl ar parents who or. l11embors,of the, ~ame household as tho decodent. The family exemption Is ollowaul. anly
against aa"te which pa" byawlllar byihePonnsylvanla Intestate '-aw.. " '
NOTE I Compenlatlan paldtaan estate ropre"ntatlve/ namely, an o~ecut\lr or admlnlllrator, for aetvlclr'
performed In a~mlnlst~rlng on Ilstat~ I. roportable farPennsylvllnla Income Ta~ purpas...Thl',ta~ablOlncame
Item should be repartBd on form PA.40.lndlvlduallncomo 'Ta~ Return.
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1, Iflhefamlly e~.mp"anlab.lng claimed, Indica" th, claimant's namll, addr...and hla/hetrolotlonshlp to
the decedent, ~nter "family e~omptlon"ln the remarks column and'the amount clalm.d In'thnmoun,l column.
2. A',llgn conlleutlv,' nUll1bers to each llOnl listed.
a. in~t.r,the duteon Which ICloh dobt was Incurred and/or paid.
4. 'nterthe nam.. ofea,ch pay"e.
6. Provld, a btlo{ Ol\planatlo~ 11\ th.rematks column for eO,ch dobt claimed.
6. Snter the amount of each dobt bolng claimed.
7. T.he lormmost b,slgned by Iho pellon who has anum.d the responsibility ,lor paying the debts,
II' ADDITIONAl. SPACE IS HEclmARY use 8W' ~ 11" SHe,ETS,
Inventory of the real and pereonal eetate of
UARRY 13. RUML
......~
deoeaeed
.......---..._ .-- ...~~~_n '..-;1
1.
Red lillltate pl:'emillall sitUllte at 316 Ee\llt NOl:'t.n Stl:'eet,
Carl1l31e, Cumbedand County, penOl3ylvan:l.a, titled in, Mme of
deaedent,l1eed is raool:'ded in peed Boqk "F", Vol. 13, Page
~02"valulItion is based on appraisal by Linwood 13.
Phillips, Realtol:', a oopy of whioh is ~ttaohed.
11169 Chevrolet Corvatr 1\utomobile, sold for
3B;000 00
3. lioUl3eMld furnishings ( sold at auotion for
4., Cash in Salle DepQsit Box, commonwealth National aank,
carUsle, PA. ' ' ,
~. Savings Moount No. B13, Carlisle Building and Loan
Assooiation, cl\~~isle, PA., in name of~eoedent anl1 his
deceued spouse, balance as of date of death on July
29,1IlB1. '
A. Acorued ~nterest to date of death on Item No.5.
6. CheckingAOOQUnt No. 192-162623-3 in commonwealth National
aank, Catli'EIle,PA., balllnoe as of da,tG of death on July
2B, ~!lU,
7. !3tatement Savingl3AOQount No. 19-0040330-3 in Commonwealth 10,,957 07
Nati,onal aank,carlhle, pA., l;IalO\ooe as of date of death on
,J~lY29, 1991.
600 00
2,445 00
6,670 00
12,710 09
2.
53 ,\Ill
4,292 90
A. Aoorued InterlfilSt to date ,of dElath on, Item No.7.
43 B6
a. Sl:'l,:,ings1\ooount No. Q1093304 in Cumberland Valley sav;thgs Md ,25,937 65
,Loan"Aasoohtit:m,CarUsle, PA." balanolll,all of date of death
on Ju~y 2a, 1991. '
A. Aoorued Interest to,dllte of ,death on It4im No. a,.
l~l la
TOTAL
1,01,an 63
'i
'!f,I,wiln'J
JIP). :!H:h:J
6\1 ?,GNvr 19.,
~ULiI
"/IO~
",.,4:;1 .
rLHlHO ,
RECOr"O!i "
'R[lW"
'8;1 I1M' t.l)~ll I'
, etChl' - ni~r H/~ ,i-I:
r1J1'l('I},!, "1 'I
, INFORMATION
Thl. doaumenl I,the Notla, r~qulred to be given under Seallon 709 of Ihe Inherlllnae Ind eltlteTIX Aot
of 1901 l72 p,S, Itollon 24B81,
If Ihl tlX II plld within thrn (3) monthl '!tar the deoedent', dllth, I dltoounl of GlI of Ihe t'x Plld 1IIIIowe'Il"
Inherllance T.x beCom'l dellnqulnl nlnl 191 month a Ifler the daOedent'1 dlllth, Intere.t I' ohlrUed It .tha
r.te of ,IX ISI p,roenl per IMum'on the ',mount of unplld IIX. ISSS SXAMPl.S llS~OW)
SXAMPI.Si If I bll,no, of II X du, of '2,000,00; la In I delinquent II.tUI ttom3"3"BO, Ind plvmenl I. m.de
on 8.23.~0, the Interllt II C.loul,lId It Indla'ted below: '
,np I
D,temlln,'th. tit, of
Inter"t Irom Ih, teble"b,loW.
I
,,..p 9
MultlplV, the b.llnc. of
, tlX dUe bV the rite of
Intlrllt,
,np 0
Add Ihe Inlerllt
to ,Ihe b.lance of
14x due.
Inter"lltom ~.30.BO 10 IH3~aO
RII~ltI Ih:
" 2 Monthl'. ,010
'20 D,v' . + ,%O~:l'
~ltI Qtlnteillt . ,,1 3
'llal,nCI of IIx du,
Rltl bf Intlr~'l
, " IN SRSST
$2,000,00
i 101MB
28,70
~~I'na. of "~ due
O. Int'r"t 0
~, ~f p.y~" Int, t+)
'X In ' '
Inter'lt 10 D,te
of Paym'ht
'2,000,00
'. 28;70
,2,020.10
,- ." :.- '.,.,
~~~~~____~~~~___~________________~~~___~___4_~~---~--~-_~_~_~~~~_~~~__
I month ;008 4 month' 02g 7 monlha ,038 10 mohth. ,080
,a Mentha ,010 8 month' ,02 B month. ,040 ,., monthe ' ,oee
3 mOh\he <,018 S monlh. ,030 9 ,montha ,048 la month. ,oeo
, d.V, ,00017 II'dIV' ,001aS 2 ',' 'd.V' .00U2
a dlvl ;08034 I ~ d'VI ,00a03 U ,dIV' :8~n9
3 d.v. ,0 081 1 dlV' .OOUO 23dm
4 dh" .000aa 14,d.v. ,00a37 a4 dlv' :go~d
8 IIlV' ,00088 1 8 dIVa ,00280 ,.28 dIVa
a ,dlV' .00'01 , 8 dlVI ,00287 28 dlVI '8g437
7 dlVI 'gOll8 I 7 d.VI ;00284 F~IVI ' 484
8 dlvl , 81311 1 a dlV' ,00301 8 dlV' ,0g41 I
9 dIVa .0 18i III d.V' ,00~HI a9 dlvl '8 488
I 0 d,V' ,001S 20 d'V' ,00 38 30 d,vI . 01100
';. ..... ,
~_.--~----------~-~--~--~~-~-_..~--~---~~---~~~----~~~~~-~~~-~~-~-----
MY p,tly In Int,r..t, InOludlng I~I Commonw"lth ,nd Ih. p.r.ontl r,prluntltlVe, not ..tI.(I.d Wllh 11'1.
,(l,(lt.I~.t,,.n\, .nd ......rn.ntll\.Y, obJtot wIthin ',I,'IV(~O) d.v. ,f\lf t.o.lpt, Of Ihll, Notice ',' ptbvlded bV
lI.aUon '0010111'1' Inh.tlllnce ,nd altlt. Tlx ACt of, \9~' (72 P,II, .tC, USII ~ 100\1.
MAKa ,CHIQ~ 0" MOt4av QIIQIII PAVA'~I TOI "R'OI'TI~ 0' wm., A~'Ni',I~
tHe ~~J~f~ ;~~vJ~~o~O~~~O~a$:R1~~B ~~r~H~N~HSe~'r~~cflt~xV?~CTt~ti~6~T st~KT~Ma2bttaeR8~P WI~~8', POA
No, 21-81-485
PITlTlONFOA tlABllMltIlOfllWMllMI LETTERS TESTAMENTARY
In the E!etllte"of
HARRY T3, RUllI..
, de08lleed.
1'0 R.gleter of Wille fO,r the Oounty of Oum~erland, In the Oommonwflalth of Penn8ylvanla.
seoond19ubsti.j:ute "
Pelltlone~ hi ~"'thlt"e)(eout RI~ named In the La8t Will and Teetament of
HtIt't'yB. RulU '" ,.,' dated Maroh16, 1974. ,U~
Peoedent was a olllz.n of the United Statee anc;l a re81dent of North Mi:WU~~qr
ToWn.hlp (B'IlCllQ'ft~Oi,lmberland OOi,lntYI Oommonwealth of Penn8ylvanla.
Peolldel:ltdled on Tuesday the 28th day 01 July A,c.19Jl.L,ln the
I . . . . . . .
Ooi,lntyof ,c'rll)lbel:'lanl;i , '.', I State of ___~t atthuge of ..a.L. year..
Deoedllnt~ (hae not) been ma.rrled IlndlhM (haa not) had ohlldren born 10 him (lIlf.kelnoe Ihe ex.
,oi,ltlon of thubove described Will, .
,Deoedent was po.aeeaed, ofper$onal property III the vali,le of $63,881.63
and of reale.late to the Value of $38,000.00
II. n..r ae'olln be flaOertfllMdl eald real eelate altuated ae folloW8 316 East North
Street, Carlisle, cumberlandcountr, PAt
Therefor,e, your petlllonerH* respeoUullyapplY(lee) for t".~lJtc.h"I._:Ic*,~HkatIck~. ..
~lIluhtOll)d.ellere TlIetllmentary theron.
paled June 30 , .1982.
f/......Alma s. RUh1, named as Executrix inal\id w~U, predeceased decedent. i)llVil\~,dhd em 11/1/'77.
, Letters Teatamentary were ieaUCldta ti)Cl first e tute' Ex utr . JClll, , le' nt, ho diCld
7/4/82., . Name andaddres '
of Petltloner(a) T ~,Lee Saker
R. I), 1
Central View Road
" PUlsbut't;{r Pi\. 17019
(formerly Terri. Lee clei"l'Il
.
OOMMt;lNW!AL,TH OF paNNSVLVAN'IA l
OOt)NTV OF'aUMSERL.ANO f ea
Terri Lee Baker
"..-
tiame,d In above apPlloatlon. l'1elng duly,' sworn
et.tementeeel forth In thlepeUUon are true to 1M beet of
~wQ~1l .nd subactlbeQ before
. June
acoordlng "to law say(a) thll,l the .
"","'KhoWledga and bel/,ef,
"
GY~~.4,;~J
,r : ea' a er ,'.",'" ','.
b~o
Flied: Augult 3, 1982
)/ . 01'/3-1
1/ - ~ .f.~- - ,;L..
Attorney Ro~er M. Morgenthal" Esq.
(B~etsoh & Mor~enthal)