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OATH OF PERSONAl. REPRESt:NTATIVE
COMMONWEALTH OF PENNSYLVANIA 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
GEORGE H. DeFREHN
who, being duly sworn
,do e S depose and say that as
Executor
of the last Will and Testament of
MABEL R. WOLFE
deceased
he will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And
Sworn
also will diligently comply with the provisions of the law relating to Transfer Inheritances. to and subscribed before me.
, AURust "11. ~.D., 19.1l1.-
A~~,,-"J'~ 14, t;) ~~, L---"
GEOR H. DeFREHN (_
o/l;"y (~
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Register
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DECREE
Be it remembrred that on the
1st day of
September
,A.D.,19~, there was prObated and
recorded the last Will and Testament of
Mabel R. Wolfe
lal,eof
East Pennsboro Township
, Cumberland County, Pennsylvania,
Deceased. Letters Testamen1JU:Y. were granted to
Witness my hand and official seal the day and year aforesaid.
George H. DeFrehn
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Reai.ter
PENNSYLVANIA INHERITANCE TAX GENERAL lNFQ!l!I!-~l!rm
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the inheritance and Estate Tax Act of 1961 plovides Ihat the 101Iow;,11I: IHlI5!IIIS shall plepale alld file
a return:
a. The personal representative of the estate 01 the decedent as to pfOpClly 01 the decedent administered by him
and such additional property which is or may be subject to Inhelltilllce Tax of Wllich he/she shall have or
acquire knowledge;
b. The transleree of properly oponthe transfer of which Inheritance T:lX is or may be imposed by the 1961 Statute,
including a trustee 01 property transferred in trust, provided that no '.;ep;lIafe return neerl tie made by the transferee
01 property included in the return 01 a personal representative.
2. PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills 01 the county wherein the decedent resided.
3. TIME FOR FILING
The return is due nine montlls after the decedent's death, unless an extension tor tiling has been applied for and
granted by the Secretary of Revenue within the nine-month penod,
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfully lails tolile a return or other report
required 01 him. . .shall be personally liable. . .to a penalty of 25% ollhe tax Illtimately found to be due or $1,000
whichever is the lesser to be recovered by the Department 01 Revenue;1s debts 01 like amount are recoverable by
law."
5. TAX RATES
Inheritance Tax is payable at the rate 016% on translers to lineal descendants, such as laUler, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-lilw ilnd ilt the rale 0115% as to all others.
6. illMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months aller tire decedent's death. Interest
at the rate 016% per annum accrues thereafter until payment is made. 1\11 pilyments received ilre first applied to any
interest wich 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 to the linal determination 01 the Oepartlllent ot Revenue
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lier. upun leal property, which lien remains in effect until
the taxes and inteJest have been paid in lull. The taxes m;Jy be sued 101 3r,alilst any leal property in the decedent's
estate or against any property belonging to a transferee liable for tire lilX.
8. FILING Of fALSE RETURN
Any perscn wo willfully makes a false return or !Cport requlli:ti Ollrllll ~.lrall, In ,Iccoldance with Section 793 ot the
1961 Statute, be guilty of a misdemeanor and, on cOllviclion tlreleol, ~,ha!1 h" sentenced to pay a line not exceeding
$1,000 or undergo imprisonment not exceeding one ye,li or bolh
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QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".) No
2, Did decedent, within tm years of death, transfer property from himself/ herself to himself/herself and another party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) ~
3. If the answer to one or tm alxive 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 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/her 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".)
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 enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) -
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".)
6, If the answer to five b. aoove is "Yes," state whether the right was reserved in decedent alone or 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 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".)
9, If the answer to eight alxive is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in Ule decedent alone or the decedent and others? (Answer "Yes" or "No".)
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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. Describ~ all real property as indicated in the instructions for Sclledule "A". Describe all personal property
as indicated in the instructions for Schedule "6", 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.
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GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death arc deductible against his/her taxable
estate. In additiun to debts incurred by the decedent or estate, ather items arc claimable including the cost 01
administration, allorney Ices, liduciary Ices, luneral and burial expenses including the cost 01 0 burial lot, tombstone
or grove marker and other related burial expenses,
All debts being claimed against an estate arc subiect to the approval 01 the Register 01 Wills with whom the
Inheritance Tax Return is filed, Evidence ,to support the decedent's or the estate's liability lor the debts being
claimed should be allached to this schedule.
A lamily exemption may be claimed by a spouse 01 a decedent who died domiciled in Pennsylvania. 1/ there is
no spouse, or if the spouse has forleited his/her rights, then any child of the decedent who is 0 member of the same
household can claim the exemption, In the event there is no sllch spouse or child, the eXllf1\plion can be claimed by
a parent or parents who are members 01 the same household as the decedent, The lamily exemption is allowable only
against assets which pass by 0 will or by the Pennsylvania Intestate Laws,
NOTE: Compensation paid to on estate representative; namely, an executor or administrator, lor services
perlormed in administering an estate is reportable lor Pennsylvania Income Tox purposes, This toxoble income
item should be reported on lorm PA.40.lndividllallncome Tox Return.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1, 1/ the lamily exemption is being c1oimed, indicate the claimant's nome, address and his/her relationship to
the decedent. Enter "family exemption" in the remarks column and the amount claimed in the amounl column,
2. Assign consecutive numbers to each item listed,
3. Enter the dale an which each debt was incurred and/or paid,
4. Enter the names of each payee.
5. Provide a brief explanation in the remarks column lor each debt claimed.
6, Enter the amount 01 each debt being claimed,
7. The lann must be signed by the person who has assumed the responsibility lor paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE 8\j" x 1\" SHEETS,
GENERAL INHERITANCE TAX INFORMATION
Unsatislied liabilities incurred by the decedent prior to his/her death ore deductible against his/her taxable
estate, In addition to debts incurred by the decedent or estate, other ilems ore claimable including the cast of
administration, attorney fees, Iiduciary lees, funeral and burial expenses including the cast 01 0 burial lot, tombstone
or grave marker ond other related burial expenses.
All debts being claimed against on estate ore subject to the approval olthe Register 01 Wills wilh whom the
Inheritance Tax Return is filed, Evidence to support the decedent's or the estate's liability lor the debts being
claimed should be attached to this schedule.
A lamily exemption may be claimed by a spouse 01 a decedent who died domiciled in Pennsylvania, 1/ there is
no spouse, ,or il the spouse has forfeited 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 ex_ption can be claimed by
a parent or parents who ore members 01 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 an estate representative; namely, on execator or administrator, for services
performed 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,
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. If the la,nily exemption is being claimed, indicate the claimant's name, address and his/her relationship to
Ihe decedent. Enler "family exemption" in the remarks column and the amounl claimed in the amount column,
2. Assign consecutive numbers to each item listed.
3. Enter the dote on which each debt was incurred andior paid,
4, Enler Ihe names 01 each payee,
S. Provide 0 brief explanation in the remarks column lor each debt claimed,
6, Enter the amount 01 each debt being claimed,
7. The form musl be signed by the person who has assumed the responsibility lor paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE S'i" x 11" SHEETS,
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'~\:"i"")' COMMONWEALTH OF PENNSYLVANIA " '
ii-Jhl0108 t'n . .",,' DE,PARTMENT OF REVENUE ".. ,
(.r;,:;,;)',"""" ,..' .':"b'\!~ICIALRECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
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Ul AMOUNT
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Assessment Control No,
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ECEIVED FROM:
_..GtIm:VLll~. ,,..~,, ,__--1
_MO M!.u:I~..x..._rl0W8L.L..JohnlOn
P.O. BOX 125
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Probat:.
20"4_12
FILE NUMBER 21-11-5
NAME OF DECEDENT WOlf.
DATE OF PAYMENT IJ\sp
. POSTMARK DATE
COUNTY
I JATE OF DEATH
REMARKS
PAID ON ACCOUN'l'
SEAL
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mTOTAL AMOUNT PAID 207..12
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
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being duly _-5WD,II1IL ..._____ according to law, deposes a"d says that he __..__is_.-_._.-_, .-.-
_---ExeC.ut.OI..-.--,....--.-'-----.. 01 the Estate 01 MAj3EL R, \.,OLFE
late 01 _.East.pennsboroTownship...., -.------, Cumberland County, Po., d.ce..ed .nd th.t the
'th" . t d b him th 'd Executor
WI In IS an ,"yen ory me 0 Y __..____.._._..___ .--.. ---- --....----..-1 0 sal
of the entire elt.te 01 ..id decedenl, con.ilting 01 all the personal property .nd r..1 est.te, exc.pt r..1 e.t.te outside
the Commonwe.lth of Penn.yl"nia, and th.t the ligures oppolite each item 01 the Inventory r.pre.ent it'. I.ir v.lue
U 01 the date 01 dec.dent'. death.
GEORGE H. DEFREHN
_ _ ......__..u---..-.--.--.---------.---------. - .------..-...
.-.-.---....- .---.-.--.- ....-.-....--
sworn to
_ .nd ,ub.cribed before me,
l ~"~
4 S. Eberly Avenue
--l-I!.~( fva 19 \ Z
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. :.. ^rNOT:..n~ PUBLIC ~~"G"
My Commlsslon E](plres Dec. 21. 1985
""moyne, Po, Cumberland CounlY,
Shiremanstown, PA 17011
Addrlu
Dot. of Oeoth
6th
OIY
August
Month
1981
Vur
INSTRUCTIONS
I.' An inventory mu.t be filed within three month. after appointment of person.1 repre..ntetive.
2. A .upplement inventory mu.t be filed within thirty day. of discovery of additional ....h.
3. Addition.1 sheets m.y be attached as to personalty or realty
4. See Article IV. Fiduciarie. Act of 1949.
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Inventory of the real and personal estate of
MAB.EL-R._\'lQLEE
1, Real Estate - located at R. D. #4, Selinsgrove,
Township of Monroe, County of Snyder and
State of pennsylvania.
Sale price
2. Household Goods - appraised value
Household Goods - sold
3. Snyder county Trust Company
Account No. 3-31258-4 - Christmas Club
Account No. 01-00093540 (Burial Fund)
4. Investors Mutual, Inc.
540.500 shares @ 9.182 p/sh.
5. Blue Cross Reimbursement
6. Erie Insurance Group - refund
Homeowner's policy
7. Blue Ridge Haven West - refund
TOTAL
deceased
31,500 00
352 50
200 00
102 51
2,078 54
4,962 87
64 05
41 00
240 00
39,541 47
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PRINCIPAL DISBURSEMENTS, CONT'D
10/6/81
10/9/81
10/13/81
10/23/81
10/23/81
10/23/81
11/4/81
2/1/82
10/30/81
10/30/81
10/30/81
2/1/82
2/1/82
Reserve
8/12/81
TO:
TO:
Snyder County Trust Company - Fee for
verifying bank account balances
The Patriot-News Co. - advertising letters
cumberland Law Journal - Advertising letters
pennsylvania Power & Light - Service
9/1 - 10/2
Brown's Trux-More Refuse Service -
trash reLlova1 from home
Clyde Grouse, Auctioneer - Household goods
appraisal
Pennsylvania Power & Light - final billing
Blue Ridge Haven West - balance - decedent's
account
Century 21 - real estate commission
Transfer Tax - sale of real estate
Termite Inspection; Gold Crest Warranty;
Credit to buyers for roof
Register of Wills - File Inventory, Debts
& Deductions & RCC forms
Register of wills - Inheritance Tax
Notary Fees - all documents
Myers, Myers, Flower & Johnson - attorney
fee
Reserve for filing Account & Distribution
Myers Funeral Home, Inc. - snyder
County Burial Fund
Snyder & Cumberland County charges for
, Inheritance Tax certification'
TOTAL PRINCIPAL DISBURSEMENTS
PRINCIPAL DISTRIBUTIONS TO BENEFICIARY
r~orge H. DeFrehn - Household Goods
George H. DeFrehn - proceeds from sale of
Investors Mutual -
TOTAL PRINCIPAL DISTRIBUTIONS
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-.
5.00
23.37
18.00
3.78
15.00
20.00
4.08
240.00
1,890.00
315.00
459.00
15.00
2,074.82
3.00
1,500.00
62.00
2,078.54
20.50
$ 9,130.18
-
352.50
4,867.81
$5,220.31