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Home My WebLink About12-17-07 r - ",! -~ ~ II .....-- ~ ro~~ .. ~ t(11 g~ \ ~ ~~~ ~ ~gi . - -- ca :E tn tn ca - (.) .... ! -- LL T Rf :"('{ '-r" I1FFICE OF IL, v v .,.,.J U L,' IC~I' !,r"' \1. ill I S r ,,-,\Jk,. .~ \...,',' "I', '.,~ 7.007 O~C 17 ^t4 6: 48 CLEh/' CF ()RPI- :!~,!'-.' '(-,I 'RT i ., . " '..,)\..1,) U1 "'~'''-I . I'li;',", , i'r'> PA, .. . ,~I . ., ,.' ;_,).. ! ~ \ ~") r- ~ r- ~ \ --- " E-< "-l "-l <x:: E-< C/) ~ 0> ~ 0 0> 2 ..... ~ ;=: ><: < 0 z 0 :;::: ~ E3 tA ..... ci ::;E ..". 0 0 "-l r-- '" ~ -'l ..... LU CJ) :::> o ::c ~ LU:::>LU 000::: u::o<C LL>-:::> 01-0 CJ)zCJ) -1:::>LUC'? ::::::!OCJ)o >o:::>r- > 0"'- LLCl::c<c OZl-o... 0::: ::s 0::: - LUO::::::>~ I-LUoCJ) CJ)coo- <.9:2LU~ LU:::>Z<C 0:::000 ~z~ ~O~ ;: C/)~ "-Z~ ;25~ ~ . . ~ JERRY R. DUFFIE RICHARD W. STEWART C. ROY WEIDNER, JR EDMUND G. MYERS DAVID W. DELuCE JOHN A. STATLER JEFFERSON J. SHIPMAN JEFFREY B. RETTIG KEVIN E. OSBORNE RALPH H. WRIGHT. JR. MARK C. DUFFIE JOHN R. NINOSKY MICHAEL J. CASSIDY LAW OFFICES JOHNSON DUFFIE MELISSA PEEL GREEVY ROBERT M. WALKER WADE D. MANLEY ELIZABETH D. SNOVER KELLY L. BONANNO OF COUNSEL HORACE A. JOHNSON F. LEE SHIPMAN (1965-2006) \V"rnT'Fr~.'8E\T 'N'~,l,! 1.1 r;:"A-Ti\11, coni December 14,2007 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: c') ~~S ;<:7 i~,--C) I :};: ~; Estate of Earnest Wayne Smithermaf(~ ~ Date of Death: January 17, 2007 ,(~~; Your File No.. 21-2007-0757 Our File No. 015063-1 t--..:> = = -.J c:::J rlj lJ -..J -'.~ ~l:i u ):c. > :x '!:' .s::- O) "-... Dear Register: Enclosed for filing please find the following documents for the above referenced decedent: 1. 2 Original PA Inheritance Tax Returns. There is tax due in the amount of $122.11 including interest for filing after the due of October 17,2007. Check No. 1138 is attached to the Return. 2. Inventory 3. Two copies of Pages 1 of the Pa Inheritance tax return, which we ask that you time-stamp and return to us in the enclosed envelope. 4. One copy of the of the Inventory to be time-stamped and returned to us in the enclosed self addressed envelope. 5. Check No.1139 attached to this correspondence in the amount of $30.00 representing the filing fee for the Inheritance Tax Return and Inventory. Should you have any questions, please do not hesitate to contact our office. Thank you for you .. Very truly yours, NSON, Ufflf7, ASllf.Y~~~1 & W,EIDNER , .l).J~~l '-1) na . eman Estate Administration Paralegal c: :318224 Margaret Smitherman, Administratrix 301 MARKET STREET PO, BOx 109 LEMOYNE, PENNSYLVANIA 17043-0109 WWWJDSWCOM 717.761.4540 FAX: 717.761.3015 MAIL@JDSWCOM JOHNSON, DUFFIE, STEWART & WEIDNER, P.C. '--.J 15056041147 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 Yeer File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 757 Date of Birth 425901924 01172007 04011945 Decedent's Last Name Suffix Decedent's First Name SMITHERMAN EARNEST MI W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SMITHERMAN MARGARET E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW D 1. Original Return D 4. Limited Estate D 6. Decedent Died Testate (Attach Copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 3. Remainder Retum (date of death prior to 12-13-82) D 4a. Futura Interest Compromise D 5. Federal Estate Tax Return Required (data of death after 12-12-82) D 7. Decedent Mainteined a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) D 1 0 Spousal Povarty Credit ~ date of death D 11. Election to tax under Sec. 9113(A) . between 12-31-91 and -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 EDMUND G. MYERS 717761~40 g :c;; 0 --.J : I . . 1" REGISTER O~ ~ag;s US~NL Y (; ) r-'::_I \.. -:>11', .,. --- -'-' First line of address --'.- /~~, -.J Firm Name (If Applicable) JOHNSON DUFFIE 301 MARKET STREET :,:) :s --j ;:!:1>0 :z 0"1 ~ 0:> Second line of address LEMOYNE State PA ZIP Code 17043 DA TE FILED City or Post Office Correspondent's e-mail address: 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 information of whi has any knowledge. SIGNATURE OF PERSON RES PO ISLE FOR FILING RETURN DATE 1'1? a-<J Margaret E Smitherman 17025 EDMUND G. MYERS DATE I'){t 'II t.7? 301 MARKET STREET, LEMOYNE, PA 17043 L Side 1 15056041147 15056041147 --.J --.J 15056042148 REV-1500 EX Decedent's Name: Ear n est Way n e S m it her man RECAPITULATION Decedent's Social Security Number 425901924 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) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 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 Subject to 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, of transfers under Sec. 9116 (a)(1.2) X .00 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 2,679.51 15. 2,679.51 16. 0.00 17. 0.00 18. 19. Tax Due.................................................................................................................. .1.9. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. L Side 2 15056042148 22,108.63 22,108.63 15,349.62 1,400.00 16,749.62 5,359.01 5,359.01 0.00 120.58 0.00 0.00 120.58 D 15056042148 --.J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-07-757 DECEDENT'S NAME Earnest Wayne Smitherman STREET ADDRESS 9 West Highland Avenue CITY I STATE IZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 120.58 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 1.53 TotallnteresUPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. 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 No a. retain the use or income of the property transferred;.................................................................................[J [!] b. retain the right to designate who shall use the property transferred or its income;.................................... D [!] c. retain a reversionary interest; or........ .............. ........................ .... .......................... ...................................0 [!] d. receive the promise for life of either payments, benefits or care?.............................................................D [!] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideratiOn?....................................................................................................................D [!] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0 [!] 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 [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemPB 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)]. 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. 99116 (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-1508 EX+ (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMON~LTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Smitherman, Earnest Wayne FILE NUMBER 21-07-757 Include the proceeds of Iitigetion 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 DESCRIPTION 1 Sovereign Bank Checking Account 0921717296 VALUE AT DATE OF DEATH 154.39 2 Sovereign Bank Savings Account No. 0924031123 21.954.24 TOTAL (Also enter on Line 5, Recapitulation) 22.108.63 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Smitherman, Earnest Wayne Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07-757 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 10,483.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid State Zip 2. Attorney's Fees Johnson Duffie 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Margaret E Smitherman Street Address 9 West Highland Avenue City Enola State PA Zip 17025 Relationship of Claimant to Decedent Spouse 3,500.00 4. Probate Fees 87.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 279.62 TOTAL (Also enter on line 9, Recapitulation) 15,349.62 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rey.1502 EX+ (6-961 *' SCHEDULE H-A FUNERAL EXPENSES continued COMMO~LTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Smitherman, Earnest Wayne FILE NUMBER 21-07-757 ITEM NUMBER DESCRIPTION AMOUNT 1 Brady Funeral Home 8.183.00 2 Headstone 2.300.00 Subtotal 10.483.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H-B7 OTHER ADMINISTRA TIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Smitherman, Earnest Wayne FILE NUMBER 21-07-757 ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland County Register of Wills Office - Filing Fees for Inheritance Tax Return ($15.00) and Inventory ($15.00) 30.00 2 Dauphin County Register of Wills - Oath of Personal Representative 20.00 3 The Cumberland Law Journal - Notice of Estate Administration 75.00 4 The Patriot News - Notice of Estate Administration 154.62 Subtotal 279.62 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONIlVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Smitherman, Earnest Wayne FILE NUMBER 21-07 -757 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Hershey Medical Center - Medical Expenses for last Illness VALUE AT DATE OF DEATH 1.400.00 TOTAL (Also enter on Line 10, Recapitulation) 1,400.00 (If more space is needed, additional pages of the same size) Copyright (C) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-00) . SCHEDULE .J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Smitherman, Earnest Wayne NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal i:listributions, and transfers under Sec. 9116(a)(1.2)] Margaret E Smitherman 9 West Highland Avenue Enola, PA 17025 Spouse RELATIONSHIP TO DECEDENT Do Not List Trusteelsl I. Ronald Smitherman Unknown PA Son Colleen Watkins 581 Majestic Park Lane Cedar Hill, TX 75104 Daughter FILE NUMBER 21-07-757 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) 1/2 of the Estate 1/4th ofthe Estate 1/4th of the Estate Total 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 Copyright (c) 2002 form software only The Lackner Group, Inc. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE Form PA-1500 Schedule J (Rev. 6-98) 0.00 EXHIBIT A EXHIBIT B :318648 ESTATE OF EARNEST Jf: SMITHERMAN SCHEDULE OF EXHIBITS Copy of Letter granting Extension to File Inheritance Tax Return from Department of Revenue, Inheritance Tax Division. Sovereign Bank Date of Death Account Balances COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG, PA 17128-0601 October 17, 2007 Telephone (717) 787-3930 FAX (717) 772-0412 Johnson Duffie Attorneys at Law 301 Market Street P.O. Box 109 Lemoyne, Pa 17043-0109 RECEIver OCT 1 9 2007 JOHNS()j'c!' D" STEWART 1, Ut", AND WEIDNh, Re: Estate of EARNEST W. SMITHERMAN File Number 2107-0757 Dear Sir or Madam: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before April 17, 2008. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. ~J Si~~~. . ;;.' ,/ z' . -<.--C:' '-'L.L- / ,.'.(.JJ:;~-,.-../--'--<---- ,. I ... I CI d. M ff . l../L I . au la a el, :.ol!j,I.e'rVlsor Document Processing Unit Inheritance Tax Division ~:I. Sovereign BanK Court Ordered Processing \ Decedents - MA1-MB3-02-1O - P. O. Box 841005 - Boston, MA 02284 Dana L. Wieseman Johnson, Duffie, Stewart & Weidner, PC 301 Market St. P.O. Box 109 Lemoyne, PA 17043-0109 Re.Ct=..,"cO ,-, 1~\\1 ~\jG 1. f\lC. Q\'\~SO~' u~\~'C.t\ tJ~~ p..~O S1En" August 23, 2007 RE: Estate of Earnest W. Smitherman Date of Death: 01/17/07 Dear Dana L. Wieseman: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Very truly yours, ~~[J(.~~~ Laurie DiGiandd~enico Team Leader 617-533-1789 . . Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Earnest W. Smitherman 425-90-1924 January 17,2007 Account #: 0921702205 Type: Checking Open date: 10/16/2001 In the name of: Margaret E. Smitherman or Earnest W. Smitherman Date of Death Balance: $50,412.98 Int.(YTD) from 1/1/2007 to 1/1712007 $0.00 Accrued interest to date of death: $7.02 Other Info: Account #: 0921717296 Type: In the name ot;:";,,Eamest2W.,Smithel1lUlI),,',;;)~ Date of Death Balance: Int.(YTD) from 1/1/2007 to Accrued interest to date of death: Other Info: Checking Open date: 2/1112000 $154.39 1/1712007 $0.00 $0.00 Account #: 0924026867 Type: Club Account Open date: 2/23/1998 In the name of: Margaret E. Smitherman or Earnest W. Smitherman Date of Death Balance: $100.00 Int.(YTD) from 1/1/2007 to 1/17/2007 $0.00 Accrued interest to date of death: $0.02 Other Info: Account #: 0924031123 Type: In the name of::,EamestW.Smitherman' Date of Death Balance: Int.(YTD) from 1/1/2007 to Accrued interest to date of death: Other Info: Savings Open date: 2/11/2000 $21,954.24 1/1712007 $6.13 $0.00 Page 1 of 1