HomeMy WebLinkAbout08-29-07
REV.I500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
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MORRISON
DATE OF DEATH (MM-DD.Year)
LEE
C.
DATE OF BIRTH (MM-DD-Year)
OFFICIAL USE ONLY
FILE NUMBER
2 -07 0 0 3 0
COu'NTYCciDE -vEA~ - - NUMBER--
SOCIAL SECURITY NUMBER
2 0 2 - 2 0 - 3 984
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Return Idateofdeathpnorto 12.13.82)
D 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
ROGER B. IRWIN ESQUIRE 60 WEST POMFRET STREET
FIRM NAME (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717 249-2353 CARLISLE PA 17013
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0.00 X _(15) 0.00
47,189.05 X .045 (16) 2,123.51
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 2,123.51
12/11/2006 09/18/1927
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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159,900.0? j
7, 176.76~
0.00
OFFIc;If'.L USE ONLY
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[R] 1. Original Return
D 4. Limited Estate
[R] 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (date of death aHer 12.12.82)
D 7. Decedent Maintained a Living Trust (Attach copy of Trust)
D 10. Spousal Poverty Credit (date of death between 12.31-91 and 1-1-95)
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4,776.72
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation. Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 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
15. Amount of Line 14 taxable at the spousal tax
rate, ortransfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL. QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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171 ,853.48
25,153.77
99,510.66
(11)
(12)
(13)
124,664.43
47,189.05
(14)
47,189.05
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REV-1502 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MORRISON LEE C. 21 07 0030
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell. both having reasonable knowledge of the relevant facts.
Real orooertv which is iointlv-owned with riaht of survivorshio must be disclosed on Schedule F.
SCHEDULE A
REAL ESTATE
ITEM
NUMBER
1.
DESCRIPTION
1 CLIFTON TERRACE, SOUTH MIDDLETON TOWNSHIP, CUMBERLAND COUNTY,
PENNSYLVANIA
APPRAISAL ATTACHED - $172,000
CONTRACT SIGNED FOR SALE WITH EBENER REAL ESTATE AGENCY, CARLISLE
AT $159,900.00
VALUE AT DATE
OF DEATH
159,900.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
159 900.00
REV-1503 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
MORRISON
LEE
C.
FILE NUMBER
21 07
0030
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
5,768.40
TORO COMPANY
120 SHARES X $48.07 = $5,768.40
2.
AGCHOICE FARM CREDIT
1 ,408.36
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
7176.76
REV-1508 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
MORRISON
LEE
FILE NUMBER
C. 21 07
Include the proceeds of litigation and the dale the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
0030
ITEM
NUMBER
1.
2.
DESCRIPTION
PERSONAL PROPERTY - APPRAISAL ATTACHED
VALUE AT DATE
OF DEATH
1,436.00
M& T BANK - CHECKING ACCOUNT #1058002
3,340.72
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
4 776.72
REV-1511 EX + (12-99)
'W
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
ESTATE OF
MORRISON
LEE
C.
Debts of decedent must be reported on Schedule I.
21
07
0030
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. AttomeyFees IRWIN & McKNIGHT 9,200.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00
Claimant JEFFREY L. MORRISON
Street Address 1 CLIFTON TERRACE
City CARLISLE State P A Zip 17013
Relationship of Claimant to Decedent SON
4. Probate Fees REGISTER OF WILLS 294.00
5. Accountant's Fees
6. Tax Return Preparer's Fees PATRICIA A. ROSENDALE, CPA 350.00
7. REGISTER OF WILLS - FILING FEE 30.00
8. NOTARY FEES 15.00
9. CUMBERLAND LAW JOURNAL - ESTATE NOTICE 75.00
10. THE SENTINEL - ESTATE NOTICE 129.77
11. REGISTER OF WILLS - SHORT CERTIFICATES 12.00
12. STEVEN W. BARRETT REAL ESTATE & APPRAISAL SERVICES - APPRAISAL 300.00
13. ROY D. GOTTSHALL - APPRAISAL ON PERSONAL PROPERTY 55.00
14. REALTY TRANSFER TAX - ON SALE OF REAL ESTATE 1,599.00
(LISTING PRICE $159,900.00)
15. 6% REAL ESTATE COMMISSION - ON SALE OF REAL ESTATE 9,594.00
(LISTING PRICE $159,900.00)
TOTAL (Also enter on line 9, Recapitulation) $ 25153.77
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
'.
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MORRISON
FILE NUMBER
LEE
C,
21
07
0030
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1. FINANCIAL FREEDOM - MORTGAGE PAYOFF
VALUE AT DATE
OF DEATH
47,833.11
2. JUDY A. CAMPBELL, TAX COLLECTOR
REAL ESTATE TAXES
1,711.71
3. JUDY A. CAMPBELL, TAX COLLECTOR
REAL ESTATE TAXES
403.86
4. SCHUT JER BOGAR, LLC - DEBT COLLECTOR FOR HCR MANOR CARE
3,971.91
5. STONEHEDGE HOMEOWNERS ASSOCIATION - CONDO FEE
240.00
6_ ROBERT B. WICKARD SIDING CONTRACTOR - SERVICE
110.75
7. CHRYSLER FINANCIAL - PAYOFF OF CAR
7,926.85
8. WEST SHORE EMS - AMBULANCE
69.42
9. DEPARTMENT OF PUBLIC WELFARE LIEN
37,243.05
TOTAL (Also enter on line 10, Recapitulation) $
99510.66
(If more space is needed, insert additional sheets of the same size)
"~.""".'*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
I.
IFF
C.
FILE NUMBER
?1 07
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Lineal
OO:iO
AMOUNT OR SHARE
OF ESTATE
47,189.05
REMAINDER
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 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
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
JEFFREY L. MORRISON
1 CLIFTON TERRACE
CARLISLE, PA 17013
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
I, LEE C. MORRISON, of South Middleton Township, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
1. I direct my Executor to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniently after my decease.
2. I authorize and empower my Executor to sell any realty owned by me at my death, and
not specifically devised herein, at either public or private sale, and to give good and sufficient
deeds therefor, in fee simple, as I could do if living.
3. I give, devise and bequeath all of my estate of every nature and wherever situate to my
son, JEFFREY LEE MORRISON, and ifhe is not living at the time of my death, to his children,
share and share alike.
4. I nominate and appoint JEFFREY LEE MORRISON to be the Executor of this my
Last Will and Testament; he is to serve as such without bond.
5. I hereby suggest that my personal representative retain the services of Irwin &
McKnight as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 22nd day of
December, 2004.
(SEAL)
,/
Signed, sealed, published and declared by ~EE C. MORRISON, the above-named
Testator, as and for his Last Will and Testament, in the presence of us, who, at his request, in his
presence and in the presence of each other have su~scribed our names as witnesses hereto.
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A CKIVO WLEDGk/ENT AND AFFIDA VIT
WE, LEE C. MORRISON, MARTHA L. NOEL and SHARON L. SCHWALM, the
Testator and witnesses respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the Testator signed and
executed the instrument as his Last Will and Testament, that he had signed willingly, that he
. executed it as his free and voluntary act for the purpose herein expressed, and that each of the
witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the
best of their knowledge the Testator was, at that time, eighteen years of age or older, of sound
mind and under no constraint or undue influence.
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MARTHA . NOEL
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" SHARON L. SCHWALM
COMMONWEAL TH OF PENNSYL VANIA
SS:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by LEE C. MORRISON, the
Testator herein, and subscribed and sworn to before me by MARTHA L. NOEL and SHARON
L. SCHWALM, witnesses, this 22nd day of December, 2004.
2A_1J~ "3 . c~
/ . Not ry Public
COM~O~W'AL TH OF PENf\JSYllJ ANIA
Notarial Seal
Roger 8. Irwin, Notary Public
Carlisle Bora, Cumberland County
My Commission EXpires Oct. 3, 2008
Member. Pennsylvania Association Of Notaries
3