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3W4645 1.000
~EV-1500 EX;6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
OFFICIAL USE ONLY
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
...lL
COUNTY CODE
-9L 1044 ___
YEAR NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
TOOMEY JOHN
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
11/8/2006 8/13/1925
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Genevieve E. Toomey
[X] 1. Original Return
D 4. Limited Estate
00 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
REGISTER OF WILLS
SOCIAL SECURllY NUMBER
H
SOCIAL SECURllY NUMBER
195-16-3106
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
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D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82)
D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required
D 7. Decedent Maintained a Living Trust (Attach copy of Trust) L 8. Total Number of Safe Deposn Boxes
D 10. Spousal Poverty Credn (date of death between 12-31-91 and 1-1-95) D 11. Elec1ion to tax under Sec. 9113(A) (Attach SchO)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Richard C. Snelbaker
FIRM NAME (If Applicable)
Snelbaker & Brenneman,P.c.
TELEPHONE NUMBER
717-697-8528
44 West Main Street
Mechanicsburg,PA 17055
:--..J
1. Real Estate (Schedule A)
(1)
0.00
0.00
0.00
0.00
31,328.41
0.00
(A.)
en
2. StOCks and Bonds (Schedule B)
(2)
. '~-)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
(--)
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposns & Miscellaneous Personal Property
(Schedule E)
(4)
1-:
(5)
6. Jointly Owned Property (Schedule F) (6)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
0.00
8. Total Gross Assets (total Lines 1-7)
10. Debts of Decedent, Mortgage Liabilnies, & Liens (Schedule I) (10)
(8)
2,452.76
21,458.43
31,328.41
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
11. Total Deductions (total Lines 9 & 10)
(11)
23 ,911.19
7,417.22
0.00
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an elec1ion to tax has not been
made (Schedule J)
(12)
(13)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14)
7,417.22
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under See. 9116 (a)(1.2)
x .0 L(15)
X.O 45 (16)
x .12 (17)
x .15 (18)
(19)
0.00
333.78
0.00
0.00
333.78
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. [K]
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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Decedent's Complete Address:
STREET ADDRESS
1 ~ark Road Silver
Cumberland County
CITY
Mechanicsbur
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
STATE
PA
ZIP
17050-
(1 )
333.78
0.00
0.00
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C) (2)
0.00
0.00
0.00
4. 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
Total Interest/Penalty (D + E) (3)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(4)
0.00
(5)
333.78
A. Enter the interest on the tax due.
(5A)
0.00
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(58)
333.78
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
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 reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments, benefits or care? . . . . . . . . .
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
No
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ADDRESS
Ronald Lee T
SIGNATURE OF PREPA
904 16th Street,
ADDRESS
Richard C. Snelbaker, Esquire
44 West Main Street, Mechanicsburg,PA 17055
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. S 9916 (a) (1.1) (i)].
For dates of death on 0' 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. S 9116 (a) (1.1) (ii)J
The statute does not exempt 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. 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. S 9116(1.2) [72 P.S. 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. S 9116(a)(1.3)J. 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.
3W4646 1.000
;REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
JOHN H. TOOMEY
ITEM
NUMBER DESCRIPTION
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jolnUy-owned with the right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21 06 1044
VALUE AT DATE
OF DEATH
1 USAA
subscriber savings account, #001013156
4,298.84
2 Sonoma GMC automobile
1994 4x4 truck, sale value
1,500.00
3 2006 Toyota RAV automobile
sale value
20,000.00
4 M&T Bank
certificate of deposit, account #031003915938434
5,088.16
5 Cash
found in safe deposit box
441.41
3W46AD 1.000
TOTAL (Also enter on line 5, RecaDitulationl $
(If more space is needed, insert additional sheets of the same size)
31,328.41
-
REV-1511 EX+(12-99)
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JOHN H. TOOMEY
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 06 1044
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAl EXPENSES:
1. None
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 Snelbaker & Brenneman, 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 63.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1 Cumberland Law Journal
advertising Executor's Notice 75.00
2 Patriot News
advertise Executor's Notice 287.76
Total from continuation schedules 527.00
TOTAL (Also enter on line 9, Recapitulation) $ 2 452.76
Debts of decedent must be reported on Schedule I.
3W46AG 1.000
(If more space is needed, insert additional sheets of the same size)
-
Estate of: JOHN H. TOOMEY
195-16-3106
Schedule H Part 7 (Page 2)
3
Register of Wills
filing fee for Inheritance tax return
4
15.00
Register of Wills
short certificates
5 Reserve
reserve for filing fees, accounting fees and other
miscellaneous costs associated with the
administration of the decedent's estate
12.00
500.00
527.00
Total (Carry forward to main schedule)
:REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JOHN H. TOOMEY
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
FILE NUMBER
21 06 1044
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Susquehanna Valley Federal Credit Union
Installment loan on Toyota RAV automobile
21,458.43
3W46AH 2.000
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
21,458.43
,REV-1513 ,EX+ (9-00)
, .
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JOHN H TOOMEY
NUMBER
I
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Ronald L. Toomey
904 16th Street
New Cumberland, PA 17070
One Third of Residue: 2,472.41
Son
2 Patrick M. Toomey
2765 Nicole Avenue
Kissimmee, FL 34744
One Third of Residue: 2,472.41
Son
3 Keith E. Toomey
27 Riverside Avenue
Coxsackie, NY 12051
One Third of Residue: 2,472.41
Son
FILE NUMBER
21 06 1044
AMOUNT OR SHARE
OF ESTATE
2,472.41
2,472.41
2,472.41
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
3W46AI 1.000
TOTAL OF PART". 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)
$
0.00
==
LAST WILL AND TESTAMENT
I. JOHN H. TOOMEY. of the Township of Silver Spring, County of Cumberland
and Commonwealth of Pennsylvania. being of sound and disposing mind. memory
and understanding. do make. publish and declare this as and for my Last Will
and Testament, hereby revoking and making void all former wills and codicils
by me at any time heretofore made.
FIRST. I order and direct that all my just debts and funeral expenses be
paid by my Executrix, Executors or Executor, as the case may be. hereinafter
named, as soon as conveniently may be done after my decease.
SECOND. I give. devise and bequeath all the rest, residue and remainder
of my Estate. real, personal and mixed, whatsoever and wheresoever situated
unto my wife. JOYCE A. TOOMEY. absolutely and in fee simple, if she survives me
THIRD. If my wife. JOYCE A. TOOMEY. should not survive me. and if all of
my children. namely. RONALD L. TOOMEY. KEITH E. TOOMEY and PATRICK M. TOOMEY,
have attained the age of twenty-two (22) years at the time of my death, then
and in that event I give. devise and bequeath my entire Estate in equal shares
unto my said children. share and share alike. absolutely and in fee simple.
ould any of my said children predecease me and leave lawful issue to survive
them. I order and direct that the share or part of my Estate which such decease
child or children would have received hereunder had he or they survived me
shall be distributed unto the issue of such deceased child or children per
stirpes, said issue taking his. her or their deceased ancestor's or ancestors'
share or shares hereunder by representation and not per capita.
If. however. any of my said children are under the age of twenty-two (22)
years at the time of my death and should they be otherwise entitled to receive
my entire estate under the provisions of the paragraph immediately preceding
hereinabove, then and in that event. I give. devise and bequeath my entire sai
Estate unto COMMONWEALTH NATIONAL BANK of Harrisburg, Pennsylvania, as my
LAW OFFICES
SNELBAKER 8< ELICKER
Trustee. in trust. nevertheless. to hold, invest and re-invest the same. to
LAW OFFICES
collect the income~ and after paying all expenses incident to the management of
said trust~ to use and apply as much of the net income and principal thereof
as may be necessary in the sole discretion of my Truste~ for the support,
maintenance, care and education of such of my children as may be under the age
of twenty-two (22) years, it being my will and intention to provide for each
child who has not attained such age and who may be dependent and unemancipated
(by reason of disability or full time attendance in a school) at ~he effective
time hereof with the same or similar advantages and benefits during his depend-
ency which I have provided to my older child or children together with the
privilege of acquiring a college or other post-high school education; and upon
the youngest of my children attaining the age of twenty-two (22) years~ I
order and direct that the balance of principal and any accumulation of income
remaining in the hands of the Trustee be distributed in equal shares unto my
said children~ share and share alike.
In the administration of my said Estate, I authorize and empower my said
Trustee to keep and retain my personal residence for the use, welfare and con-
venience of my son, PATRICK M. TOOMEY, it being my express wish and desire to
allow my said son and his Guardians to use said residence as his home during
his dependency.
It is my express will and considered thought that my said Trustee should
terminate any benefits under the foregoing trust for any child under the age
of twenty-two (22) years who has by his personal conduct become independent,
completed formal education or otherwise demonstrated his lack of dependency
upon the funds under the management and control of the said Trustee. In
addition to the foregoing directions and general discretion vested in my said
Trustee~ the said children's persistent display of lack of personal initiative
and industry shall be considered by my said Trustee as sufficient cause to
discontinue the discretionary distribution provided hereinabove.
It is my further express instruction and direction that all discretionary
SNELBAKER II< ELICKER the attainment by each said child of age twenty-two (22) years, thus making
payments hereinabove provided shall cease for each of my said children upon
, ,
available the balance of said trust for use in the purposes set forth above for
my younger child or children.
LASTLY. I nominate. constitute and appoint my wife. JOYCE A. TOOMEY. to
be the Executrix of this. my Last Will and Testament. but if for any re~son she
should fail to qualify as such Executrix or cease so to serve. and if all of
my children have attained the age of twenty-two (22) years. then and in that
event. T nominate. constitute and appoint my son. namely. RICHARD LEE TOOMEY.
to be the Executor hereof. each to serve without bond.
If both of the above named individuals should fail to qualify as my
personal representative hereunder or cease so to serve. then and in that ulti-
mate event. I nominate. constitute and appoint COMMONWEALTH NATIONAL BANK of
Harrisburg. Pennsylvania. to be the Executor of this. my Last Will and
Testament.
IN WITNESS WHEREOF. I. JOHN W. TOOMEY. have hereunto set my hand and seal
to this. my Last Will and Testament which consists of three (3) typewritten
pages to each of which I have affixed my signature this
.:J t!) t.IJ day of
J(),J{;
A.D.. One Thousand Nine Hundred Eighty-eight (1988).
The preceding instrument. con
.-
(SEAL)
of this and two (2
typewritten
pages. each identified by the signature of the Testator. was on the date thereo
signed. sealed. published and declared by JOHN H. TOOMEY. the Testator therein
named. as and for his Last Will and Testament, in the presence of us. who. at
his request. in his presence. and in the
our names as witnesses hereto.
of each other. have subscribe
////XA/U_;- )11. -:;~
~...............
LAW OFFICES
SNELBAKER a ELICKER
f .
COMMONWEALTH OF PENNSYLVANIA)
COUNTY
OF
SS.
CUMBERLAND)
and the witneses>> respectively>> whose names are signed to the attached or fore-
We, JOHN H. TOOMEY, RICHARD C. SNELBAKER and JANET M. FORRY, the Testator
of the witnesses, in the presence and hearing of the Testator, signed the Will
as his free and voluntary act for the purposes therein expressed, and that each
Will and Testament and that he had signed willingly, and that he executed it
authority that the Testator signed and executed the instrument as his Last
going instrument, being first duly sworn>> do hereby declare to the undersigned
as witness and that to the best of his or her knowledge the Testator was at
that time eighteen years of age or older, of sound mind and under no constraint
or undue influence.
Witness
120 J /Ll ~ /'- )-11. ;Z (!J...JLJ'LII J
~ Wi tness ,
FORRY>> wi tnesses, this 30 <r1 day of
and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANET M.
Subscribed, sworn to and acknowledged before me by JOHN H. TOOMEY, the Testator
~?C.-( , 1988.
~(J~u-J-u' ~ ~.b1rA
Notary Public.
CATHARINE E. BOUSUIf. NOTARY PUBLIC
MECHA",CS8URG BORO. CUMBERLAND COUNTY
MY COMMISSION EXPIRES FEB. 27, 1990
M~!Ilber. Pelllls)'!vania A~soeiatil)ry 01 'lo!3,fu
LAW OFFICES
BAKER & ELICKER