The URL can be used to link to this page

Home My WebLink About09-07-07 ~ 15056051058 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 21 05 0690 Date of Birth 208-22-2408 05/07/2005 04/25/1915 Decedent's Last Name Suffix Decedent's First Name MI Oppel Howard M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI n/a Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return . 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 4. Limited Estate . 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes Richard L. Placey, Esq. Firm Name (If Applicable) (717) 236-9577 Placey & Wright f"'>.,-..) REGIStEa OF WILLS U~~:)NLY ~: 0 -.l =.)~ ~ .~~~ ~ ,I ('~) {_'j c;] ~il > First line of address 3631 North Front Street Second line of address City or Post Office State ZIP Code ~tj :::.JDAtE FILED ~-- .- - U1 Harrisburg PA 17110-1533 Correspondent's e-mail address: pwlaw@epix.ent Under penalties of perjury, I declare that I have examined this retum, 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 information of which preparer has any knowledge. SIGN RE 0 PERSON RESPONSIBLE F NG RETURN DATE ~ 09/06/07 17110 DATE 09/06/07 17110 Side 1 L 15056051058 15056051058 .-J Jm {. ....J 15056052059 REV-1500 EX Decedent's Name: Howard M Oppel RECAPITULATION 1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . " 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . " 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. . . . . " 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 8. 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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) ..... . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0JL 0.00 16. Amount of Line 14 taxable at lineal rate X.O 45 21,184.14 17. Amount of Line 14 taxable at sibling rate X .12 0.00 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 16. 17. 18. 19. TAX DUE......... ........ .... .................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 ' 208-22-2408 Decedent's Social Security Number 15056052059 0.00 0.00 0.00 0.00 21,184.14 0.00 0.00 21,184.14 0.00 0.00 0.00 21,184.14 0.00 21,184.14 0.00 953.29 0.00 0.00 953.29 -.J . ~ REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 05 .0690 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Howard M Oppel 208-22-2408 STREET ADDRESS 145 S. Enola Drive ~- I STATE ,ZIP CITY Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditS/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 953.29 0.00 0.00 0.00 Total Credits ( A + B + C ) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnterestlPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in avalon Page 2, Line 20 to request a refund. (4) 0.00 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 0.00 0.00 953.29 0.00 953.29 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX. DUE. (5) A. Enter the interest on the tax 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 No a. retain the use or income of the property transferred;.......................................................................................... 0 IKl b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [iJ c. retain a reversionary interest; or.......................................................................................................................... 0 [K] d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 [i] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [K] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [72 P.S. 99116 (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 zero (0) percent f72 P.S. ~9116 (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 zero (0) percent [72 P.S. 99116(a)(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(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-150B EX+ (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, &. MISC. PERSONAL PROPERTY ESTATE OF HOWARD M. OPPEL FILE NUMBER 21-05-0690 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joint/y-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Distribution received August 31, 2007 from Estate of Hilda M. Oppel from Estate of Hilda Oppel v. 21,184.14 Holy Spirit Hospital, No. 2005-2398, Cumberland County, PA Interest abatement requested to date on which funds reported were received by estate, August 31, 2007. TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 21,184.14 . , " REV.1513 EX+ (9-00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HILDA M. OPPEL FILE NUMBER 21-05-0413 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. Frederick M. Oppel, 441 North Enola Drive, Enola, PA 17025 Son One-Half Residue 2. Carol Ann Sebastian, 132 Calle La Montana, Moraga,CA 94556 Daughter One-Half Residue 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 00.00 (If more space is needed. insert additional sheets of the same size) PLACEY ~ WRIGHT RICHARD L. PLACEY ATTORNEYS AT LAW 363 I NORTH FRONT STREET HARRISBURG. PENNSYLVANIA 17110-1533 WIL.LIAM K. WRIGHT (1943-1999) (717) 236-9577 FAX (717) 236-0643 September 6,2007 Register of Wills CUMBERLAND COUNTY COURTHOUSE One Courthouse Square Carlisle, P A 17013 RE: Estate of Howard M. Oppel Estate File No. 21-05-0690 Dear Madam/Sir: We enclose herewith for filing, in duplicate, Pennsylvania Inheritance Tax Return for the captioned decedent, together with estate check in the amount of $953.29 to pay the tax shown due, and estate check in the amount of$15.00 to cover the filing fee. Please return your receipt for the same to the undersigned in the enclosed, stamped, addressed envelope, together with a clocked-in copy of the additional first page enclosed. Thank you. Very truly yours, RLP:hsk Enclosures