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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
CODNER, John R. 271-26-1880
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
18 December 2006 14 February 1931 REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Codner, Nancy M. 300-28-3878
x 1. Original Retum 2. Supplemental Retum 3. Remainder Relum<_ot_.......,2..).02)
4. Limited Estate 4a. Future Interest Comprise (date of death after 12.12-82) 5. Federal Estate Tax Retum Required
REV-1500 EX 16-00)
Rev-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE THIS RETURN WITH:
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
*'
FILE NUMBER
21 06
COUNTY CODE YEAR
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X 6. Decedent Died Testate (Attach copy of Will)
1157
NUMBER
9. Litigation Proceeds Received
7. Decedent Maintained a Living Trust (Attach a copy of Trust) 1 8. Total Number of Safe Deposit Boxes
10. Spousal Poverty Credit (date of death between 12.31.91 and 1.1-95) 011. Election to tax under Sec. 9113(A)
(Itt8chSehO)
$272,657.82 ! C)
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THIS SECTION MUST BE COMPLETED.
NAME
William E. Miller, Jr.
FIRM NAME (If Applicable)
Miller & Associates, PC
TELEPHONE NUMBER
717/737-9210
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
COMPLETE MAILING ADDRESS
1822 Market Street
Camp Hill, PA 17011
1. Real Estate (Schedule A)
(1)
(2)
(3)
(4)
(5)
(6)
5. Cash, Bank Deposits & Misc. Personal Property (Schedule E)
$118,120.001
$537,435.301
$O.oo!
$0.001
$12,895.001
OFFICIAL ~ ONLY
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2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
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6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
(7)
(8)
$6,613.38
$0.00
(11)
(12)
(13)
(14)
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(10)
10. Debts of Decedent, Mortgage Liabilities & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental 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, or transfers under Sec. 9116 (a)(1.2) $934,494.74 x
.00
(15)
(16)
(17)
(18)
(19)
16. Amount of line 14 taxable at lineal rate x
17. Amount of line 14 taxable at sibling rate x
.12
18. Amount of line 14 taxable at collateral rate x
19. Tax Due
.15
20. D
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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$941,108.12
$661338
$934,494.74
$000
$934,494.74
$0.00
$0.00
$0.00
$000
$0.00
(}
Decedent's Complete Address:
STREET ADDRESS 12S3 Kuhn Road
CITY I~TATE I~IP
Boiling Springs PA 17007
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount-
$0.00
3. Interest/Penalty if applicable
D. IntereSr
E. Penalty
Total Credits (A + B + C) (2)
$000
4.
. Total Interest/Penalty (D + E) (3)
If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
$0.00
5.
A. Enter the interest on the tax due.
(SA)
(5B)
$0.00
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE BLOCKS
1.
Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; ~
b. retain the right to designate who shall use the property transferred or its income;
c. retain a revisionary interest; or
d. receive the promise for life of either payments, benefits or care?
If death occurred after December 12, 1982, did decedent transfer property within on year of death
without receiving adequate consideration? c-l
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [==:J
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? CTI. C:=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.
2.
No
;
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3.
4.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knOWledge and belief, it is true, correct, and complete.
Declaration of preparer other than the personal representative is based on all the infOrmation of which preparer has any knowledge.
F PERSON RESPONSIBLE FOR F
ADDRESS
1283 Kuhn Road, Boiling Springs, PA 17007
SIGNATUR PARER OTHER THAN REPRE NTATIVE
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. !i9116
(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. !j9116 (a) (1.1) (ii)]. The
statute does not exemot 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. !i9116(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. !i9116(1.2) [72 P .5. !i9116(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. !j9116(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.
REV-1502EX + (&-98)
*'
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF John R. Codner
FILE NUMBER
21-06-1157
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 knowiedge of the relevant facts. Real property which is jointly-owned with right of survivorship must be
disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Real property located at 38 Cardinal Drive, Boiling Springs, Cumberland County,
Pennsylvania, including a residential dwelling (see attached tax bills for assessed value)
VALUE AT DATE
OF DEATH
$118,120.00
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$118,120.00
REV.1503EX + (6-98)
*'
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF John R. Codner
FILE NUMBER
21-06-1157
ITEM
NUMBER
1.
All property jolntly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
5 Shares of Preferred Stock of Alabama & Florida Railway Co.
VALUE AT DATE
OF DEATH
$1,000.00
2.
5 Shares of Preferred Stock of Alabama Railroad Co.
$1,000.00
3.
Vanguard IRA Investment Account
Accrued Dividends
$535,089.52
$345.78
TOTAL (Also enter on line 2, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$537,435.30
REV-150B EX + (8-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
John R. Codner
FILE NUMBER
21-06-1157
Include the Proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
$4,000.00
Gun collection
2.
2004 Chevrolet Malibu automobile, using Kelley Blue Book value
$8,895.00
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$12,895.00
REV-1509 EX + (6-98)
'*'
SCHEDULE F
JOINTL V-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF John R. Codner
FILE NUMBER
21-06-1157
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. Nancy M. Codner
1283 Kuhn Road
Boiling Springs, PA 17007
Spouse
B.
C.
JOINTLY-OWNED PROPERTY:
ITEM LETTER DATE OESCRIPTION OF PROPERTY DATE OF DEATH %OF DATE OF DEATH
FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. DECD'S VALUE OF
NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENTS INTEREST
1. A. 1989 Real property located at 1283 Kuhn Road, Boiling Springs, PA $201,160.00 50.0% $100,580.00
(See attached tax bill showing assessed value)
2. A. 1990 F&M Trust Checking Account #33-17900 $7,894.11 50.0% $3,947.06
3. A. 1990 F&M Trust Personal Money Management Account #70-70144 $4,295.94 50.0% $2,147.97
4. A. 1995 Vanguard Investment Account $331,695.92 50.0% $165,847.96
Accrued Dividends $269.65 50.0% $134.83
TOTAL (Also enter on line 6, Recapitulation) $272,657.82
(If more space is needed, insert additional sheets of the same size)
REV-1S11 EX + (12-99)
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John R. Codner
FILE NUMBER
21-06-1157
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hollinger Funeral Home & Crematory, Inc. $2,574.07
2. Stone engraving $
3.
4.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
-
Year(s) Commission Paid:
2. Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) $3,500.00
Claimant Nancy M. Codner
Street Address 1283 Kuhn Road
City Boiling Springs State PA Zip 17007
-
Relationship of Claimant to Decedent Spouse
4. Probate Fees Cumberland County Register of Wills $314.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Estate advertising fees $204.77
8. Miscellaneous estate administration fees including short & death certificates, photocopying charges, etc. $20.54
9.
10.
11.
TOTAL (Also enter on line 9, Recapitulation) $6,613.38
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
REV-15nEX + (9-OO})
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
. SCHEDULE J
BENEFICIARIES
ESTATE OF
John R. Codner
21-06-1157
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
1. Nancy M. Codner Spouse 100%
1283 Kuhn Road
Boiling Springs, PA 17007
2.
3.
4.
5.
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.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $0.00
(If more space is needed, insert additional sheets of the same size)
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LAW OFFICES OF
MILLER & ASSOCIATES, PC
William E. Miller, Jr.
Alicia S. Miller
1822 MARKET STREET · CAMP HILL, PA 17011
TEL: (717) 737-9210. FAX: (717) 737-9215
September 18, 2007
Of Counsel:
Michael L. Bangs
CERTIFIED MAIL -
RETURN RECEIPT REQUESTED
Cumberland County Register of Wills
One Courthouse Square
Carlisle, PA 17013
Re: John R. Codner, deceased
Cumberland County Estate No. 2006-1157
Dear Sir/Madam:
We represent the Estate of John R. Codner, who died on December 18th, 2006.
Enclosed herewith is the REV-1500, Inheritance Tax Return Resident Decedent for Mr.
Codner. As you can see, there is no tax due on this tax return because his wife, Nancy
M. Codner, was the sole heir of his estate. However, I am enclosing herewith our firm's
check in the amount of $15 representing the filing fee for this tax return.
Please return the enclosed first page of the return marked "copy" to us in the
envelope provided. If you have any questions or require additional information, please
contact our office at 717/737-9210. Thank you for your assistance with this matter.
~~~\\~ \,,--
Michelle E. Miller ...
/mem
Enclosures
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