HomeMy WebLinkAbout06-06-07
REV-1500 EX + (8.00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
OFFICIAL USE ONLY
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENl'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Guise, Mary E.
DATE OF DEATH (MM-DD-YEAR)
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09-07-2006
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL)
04-21-1948
[!J 1. Original Return
04. Limited Estate
[!J 6. Decedent Died Testate (Attach
copy Of WIll)
o 9. Litigation Proceeds Received
DATE OF BIRTH (MM-D[)'YEAR)
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2. Supplemental Return
FILE NUMBER
II 06
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
205-34-8561
00825
NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
4a. Future Interest Compromise (dete of deeth after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10 Spousal PovertY Credit (date Of death between
. 12-31-91 end1-1-Os)
o 3. Remainder Return (date Of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11.Election to tax under Sec. 9113(A) (Attach Sch 0)
!i; NAME
i Jan M. Wiley
~ FIRM NAME (If applicable)
~ Wiley, Lenox, Colgan, & Marzzacco, P.C.
It:
8 TELEPHONE NUMBER
717-432-9666
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) 0 Separate Billing Requested
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
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11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has
not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
130 W. Church St
Dillsburg, PA 17019
(1) None
(2) None
(3) None
(4) None
(5) 6,654.73
(6) None
(7) None
(8)
(9) 6,859.72
(10)
OFFICIAlUSE ONLY
L
6,654.73
15.Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15)
or transfers under Sec. 9116(a)(1.2)
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0 .045 (16)
i= 16. Amount of Line 14 taxable at lineal rate 0.00 x
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a. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17)
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0 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18)
)(
~ 19. Tax Due (19)
(11)
6,859.72
(12)
insolvent
(13)
0.00
(14)
0.00
0.00
0.00
0.00
0.00
0.00
Copyright 2002 fonn software only The Lackner Group, Inc.
Fonn REV-1500 EX (Rev. 6-00;
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Decedent's Complete Address:
STREET ADDRESS
2546 Rolo Court, Mechanicsburg, PA
CITY Mechanlcsburg
ISTATE PA
IZIP 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditsJPayments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
0.00
0.00
3. InterestlPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
0.00
Total Interest/Penalty (D + E)
4. If Line 2 is greater thanUne 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5) 0.00
(5A)
(58) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE 8LOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income ofthe property transferred;.................................................................................. D [!J
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d. receive the promise for life of either payments, benefits or care?.............................................................. D [!J
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?... .... ....... ............ ...... ..... ................................... .................................... .......... D [!J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D [!J
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.................. ....... ..... ................. ............... .......... ...................... ....................... D [!J
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of peIjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, " Is true, correct and
com te. Declaration of rer other than the rsonaf representative is basad on all infonnation of which e arer has an knowted e.
SIGNATU F PERSON RESPONSIBLE FO .FILING RETURN ADDRESS
R
DATE
57 Chain Saw Road
DiIIsburg, PA 17019
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ADDRESS
DATE
ADDRESS
130 W. Church St
DiIIsburg, PA 17019
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)).
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. ~9116 (a) (1.1) (Ii)]. The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S.
99116 1.2) [72 P.S. ~9116 (a) (1)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (a) (1.3)]. A sibling is
defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
lliu51lt111ill CtltU ID.eshtment
OF
MARY E. GUISE
BE IT REMEMBERED, that I, MARY E. GUISE, of 2546 Rolo
Court, Mechanicsburg, Cumberland County, Pennsylvania, being
of sound mind, memory and understanding, do make, publish and
declare this as and for my Last Will and Testament, hereby
revoking and making null and void any and all Wills and
Testaments and writings in the nature thereof made by me at
any time heretofore.
ITEM 1:
I direct that all my just debts and funeral
expenses be paid as. soon after my demise as may be
convenient.
ITEM 2:
I give my VanGuard Account, to my sister, RUTH
E. TRUMP, providing she surv~ves me.
ITEM 3:
All the rest, residue and remainder of my
estate, of whatsoever nature and wheresoever situate, whether
it be real, personal or mixed, including property over which
I have a power of appointment, I give, devise and bequeath
unto my son, BARRY R. GUISE.
ITEM 4: I direct my hereinafter named Executrix to pay
all inheritance, estate, succession and legacy taxes of
whatsoever nature and kind, to which my estate or the
transfer of any property passing hereunder or otherwise
passing by reason of my demise, may be subject and to charge
such taxes against my residuary estate, it being my intention
that none of the aforesaid taxes, either federal or state, on
any property required to be included in my gross estate,
under the provisions of any state or federal law now in force
"'i/l::;1.: [. ff ~ (SEAL)
MARY E. UISE
-1-
or hereafter enacted, shall be prorated among the persons
interested in my estate to whom such property is or may be
transferred or to whom any benefit accrues.
ITEM 5:
I appoint my sister, RUTH E. TRUMP, as
Executrix of this my Last Will and TestCl-ment.
Should my
sister, Ruth E. Trump, predecease me, fail to qualify, cease
to act or renounce probate, I then appoint JAN M. WILEY,
ESQUIRE, as alternate Executor Of this my Last Will and
Testament.
ITEM 6:
I direct that my Executrix or her SUccessor
shall not be required to give bond for the faithful
performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and sual
this 21 t- day of L/~
, 2002.
~ C Y~SEALJ
Y E GUISE
-2-
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF YORK
We, MARY E. GUISE, JAN M. WILEY, ESQUIRE and SHERRY
A. FITZKEE, the Testatrix and the witnesses respectively,
whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to
the undersigned authority that the Testatrix signed and
executed the instrument as her Last will and Testament
and that she had signed willingly (or willingly directed
another to sign for her), and that she executed it as her
free and voluntary act for the purposes therein
expressed, and that each' of the witnesses, in the
presence and hearing of the Testatrix, signed this Last
Will and Testament as witness and that to the best of
their knowledge the Testatrix was at the time eighteen
(18) years of age or older, of sound mind and under no
constraint or undue influence.
Sworn to and subscribed
before me this 21si day of
~1 ..... ~:;2.
NOTARY PUBLIH
MY COMMISSION EXPIRES:
S 0 Notarial Seal --,-
. O~r"sbu~' ~ Public
I rg UUlU, ~COunlv
. My Com'!l!ssron expires May 11. 2005
Mtmber.~AssoaaUono/Nolartes
Rev-1508 EX+ (8-18)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONwEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETIJRN
RESIDENT DECEDENT
ESTATE OF
Guise, Mary E.
FILE NUMBER
21-06-00825
Include the proceeds of litigation and the date the proceeds were receivecl by the estate.
All property JoIntIy-owned wtth the right of survlvClnIhlp must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 M& T Bank Checking Account:
VALUE AT DATE
OF DEATH
344.73
2 Sale of 1968 Armor Mobile Home:
6.000.00
3 Sale of personal property:
310.00
e
TOTAL (Also enter on Line 5, RecapitulatIon)
6.654.73
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group. Inc.
Form PA-1500 Schedule E (Rev. 6-98)
I! M&rBank
499 Mitchell Road, MiIIsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349 .
Fax (302) 934-2955
October 17, 2006
The Wiley Group
Attorneys At Law
130WChurch Street, Suite 100
DiIlsburg, P A 17019
Re: Estate of- Mary E Guise
Social Securitv: 205-34-8561
Date of Death: Seotember 07. 2006
Dear.Siror Madam:
Per your inquiry received October 10; 2006, please be advised that atthe time of death, the above-named decedent had on
deposit with this bank the following:
1.
Type of Account
Checking Account
Account Number
000003740869130
Ownership (Names of)
Mary E Guise
Opening Date
06/02/99 Closed 09/28/06
Balance on Date of Death
$344.72
Accrued Interest
$ 0.01
Total
---_._.-._---_.~---------------_._--_._---_._-_._------------------------...-------------..---
$344.73
.-..-------..-----------..-----..-.--.--....-..---.......---....----------..-..----------.---------------..----
Please be advised, there was no safe depOsit box found for the above decedent.
* For furt.~er account information, regarding ownership, closures and/or reimbursement of funds, etC., please caU
the Gettysburg IDgh Street Office # 717-334-0016.
Sincerely,
/~~'
Nancy Clagett
Records Management
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REV-1151 EX+ (12-89)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF
Guise, Mary E.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-00825
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 4,035.23
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) I ErN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Wiley, Lenox, Colgan, & Marzzacco, P.C. 1,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 106.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 1,218.49
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 6,859.72
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
"
Rev.1502 EX+ (8-981
.
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMoNWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Guise, Mary E.
FILE NUMBER
21-06-00825
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cocklin Funeral Home:
4,035.23
Subtotal
4,035.23
Copyright (c) 2002 fonn software only The Lackner Group, Inc.
Fonn PA-1500 Schedule H-A (Rev. 6-98)
.tJ.
Rev-1502 EX+ (8-88)
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMllNWEAL TH OF PENNSYlVANIA
INHERITANCE TAX REnlRN
RESIDENT DeCEDeNT
ESTATE OF
Guise, Mary E.
FILE NUMBER
21-06-00825
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Additional short certificates:
8.00
2
Cumberland Law Journal (advertise estate):
75.00
3
Patriot News Co. (advertise estate):
158.81
4
PP&L:
46.68
5
Register of Wills (filing fee):
30.00
6
Rolo Court (3 months rent):
900.00
Subtotal
1.218.49
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
". .
REV-1613 EX+ (9-40)
.
SCHEDULE ..
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Guise, Mary E. 21-06-00825
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do Not Uat Troatee(a)
I. TAXABLE DISTRIBUTIONS ~nclude outright srrousal
C1istributionsg and ransfers
under Sec. 116(a)(1.2))
Barry R. Guise Son one hundred
5495 Gardners Road percent of
Gardners, PA 17324 residuary
.'- .'-
Total
Enter dollar amounts for distributions shown above on lines 5 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
Jan M. Wiley
David J. Lenox
Timothy J. Colgan
Christopher J. Marzzacco
II
David E. Hershey
Thomas M. Clark
Angelica L. Revelant
Paul J. Kovatch
THE WILEY GROUP
Attorneys at Lavv
June 5, 2007
Wiley, Lenox, Colgan & Marzzacco, P.c.
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, P A 17013
In Re: Estate of Mary E. Guise, deceased
File Number 21-06-00825
Dear Register:
Enclosed for filing please find an Inventory, the inheritance tax return in duplicate, and the status
report with regard to the above captioned insolvent estate. Also enclosed is a check in the
amount of $30.00 representing the filing fee.
Please return the recording receipts to my attention in the enclosed envelope.
Thank you for your cooperation.
sm~
Dawn Gladfelter/Legal Assistant
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130 W. Church Street, Suite 100 . Dillsburg, PA 17019 · Phone: (717) 432-9666 · (800) 682-4250 · Fax: (717) 432-0426
Offices in Harrisburg · York · Carbondale
www.wiley4u.com
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