HomeMy WebLinkAbout08-28-07 (2)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
r-'.v~ c',NOTICE OF INHERITANCE TAX
U~PPRArSEMENT. ALLOWANCE OR DISALLOWANCE
- ;bF 'D~DUCTIONS AND ASSESSMENT OF TAX
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2B0601
HARRISBURG PA 17128-0601
REV-1547 EX AFP (06-05)
DATE 08-27-2007
ESTATE OF QUERRY KENNETH M
DATE OF DEATH 09-09-2006
FILE NUMBER 21 07-0076
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 10-26-2007
( See reverse side under Objections)
A.ount Re.ittedl I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
~~!_~~~~~_!~!~-~!~~------~--_!~!~!~-~~~~!_~~!!!~~-~~!-!~~!_!~~~!~!_-~--------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF QUERRY KENNETH M FILE NO. 21 07-0076 ACN 101 DATE 08-27-2007
2007l\UG 28 Mi U: 25
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SUSAN E LEDERE~Ui;/" - ~ ~ ,.
S E LEDERER LAW OFCS
4811 JONESTOWN RD 226
HBG PA 17109
TAX RETURN WAS:
) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Pa~tne~ship Inte~est (Schedule C)
4. Mo~tgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Pe~sonal P~ope~ty (Schedule E)
6. Jointly Owned P~ope~ty (Schedule F)
7. T~ansfe~s (Schedule G)
8. Total Assets
( X) CHANGED
SEE ATTACHED NOTICE
(l)
(2)
(3)
(4)
(S)
(6)
(7)
.00
.00
.00
.00
.00
.00
389,574.19
(8)
389,574.19
NOTE: To insu~e p~ope~
c~edit to you~ account.
submit the uppe~ po~tion
of this fo~m with you~
tax payment.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fune~al Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mo~tgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Retu~n
13. Cha~itable/Gove~nmental Bequests; Non-elected 9113 T~usts (Schedule J)
14. Net Value of Estate Subject to Tax
If an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal ~ate
16. Amount of Line 14 taxable at Lineal/Class A ~ate
17. Amount of Line 14 at Sibling ~ate
18. Amount of Line 14 taxable at Collate~al/Class B ~ate
19. P~incipal Tax Due
NOTE:
(-)
NUMBER
INTEREST IS CHARGED THROUGH 09-11-2007
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
(9)
ClO)
3,799.00
785.29
Cll)
Cl2)
Cl3)
Cl4)
6.Ji86.?9
384,989.90
.00
384,989.90
ClS)
Cl6)
Cl7)
(18)
156,669.94 X 00 .00
228,319.96 X 045 " 10,274.40
.00 X 12 " .00
.00 X 15 = .00
(19)= 10,274.40
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
10,274.40
211.51
10,485.91
* IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN *1. NO PAYMENT IS REQUIRED. ~I
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUEb
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
REV.1470 EX (6-88)
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INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENrS NAME
FILE NUMBER
2107 -0076
101
Kenneth M. Querry
REVIEWED BY
ACN
Holly McClintock
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Under the terms of the family trust the marriage provisions of the trust disqualify the trust
from the election not to tax. Because a future interest compromise was not requested, the
Department has the right to assess tax at the highest rate in the chain of potential
distributions. Therefore, the tax has been assessed at 4.5% on the value of the family
trust.
ROW
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