HomeMy WebLinkAbout01-0607
PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of R!';rnpr M~p- T.~y
also known as
No.
To:
~l-O\- CtJ01
Register of Wills for the
County of Cumber 1 and in the
Commonwealth of Pennsylvania
Deceased.
Social Security No. 1 q 2- 3 2-14 6 3
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl y
for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
Decendent was domiciled at death in
h 8r last family or principal residence at
Cumber land County, Pennsylvania, with
31 Mountain View Terrace. Upper Frankford
Newv i 11 e (list street, number and municipalitY)Twp .
Decendent. then 57 years of age, died
~ Carlisle Hospital
March 17, 2001
,~
Decendent at death owned property with estimated values as folllows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: N/A
25.000.00
$
$
$
$
Petitioner--5- after a proper search ha--Y.e. ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name
Relationship
Dau hter
Son
Newville,PA
ensburg, PA
e Canaveral,
lisle, PA
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the
appropriate form to the undersigned.
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Bever. y A. Hamilton
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Donald . Ctlestnut
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Keith E. Chestnut
James E. Chestnut, Jr.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF C'nMRERL~T\1D
} 58
The petitioner(s) above-named swear(s) or affirm(s) that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.
~i~~~v
.T)nn;;l 1 r'l T. ('np~t-nllt-
No.
ames E. cnestnut, Jr.
~JiL (i~-=--_
Keith E. Chestnut
21 - 01 - 607
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Estate of
, Dec~ed
F.sther Mae Lay
__ _J
GRANT OF LETTERS OF ADMINISTRATION
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AND NOW JUNE 28, 1~2001 , in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that HF"TPrl y 'A._ Hrlmi It-nn, nnnrllc'l T._ r.h~!';tnnt-, .Trlm~s E. Chestnut,
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration Jr. and
Keith E.
are hereby granted to Beverly A. Hamilton, Donald L. Chestnut, Chestnut
.rames~Chestnut,~..~~th.. E. Chestnut
in the estate of Esther Mae T.ay
Lrf{Alc.J€~~ a,&~
MARY CLEWIS
FEES
Letters of Administration
Short Certificates( 5) . . . . . . . . . .
Renunciation ................
JCP
$ 60.00
$ 15 00
$
$ 5 00
TOTAL _ $ 80.00
Filed.. .~V~.E. .~e........... A.D. >q:9~
JamQS K. JGnoc, Ecquiro 39031
ATTORNEY (Sup. Ct. 1.0. No.)
7 T rv; n p 'R n~.7. ('::l r 1 ; s 1 E'. PAl 7013
ADDRESS
240-0296
PHONE
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ('TlM'PE"RLnl\TD
} 88
The petitioner(s) above-named swear(s) or affirm(s) that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according t~ ~tfr" I
,,\ OUm.. '"
Sworn to or affirmed and. iJI~f~~~"cr' (/~
before me this MAY 08 200E'.-j) flay C$f...\ v '^~~'TPl"l y 'A Hrlm; 1 t-nn
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'~?)l<'.. :.~ I~~
L '. . . ': d'il< , par F. ~/ Y5.~92.c.o ':, ~e.gister L~'- ames . 0 C es nu I rO.
ScoU 1::.1115, clerk 4S TV~€5 ..~
Brevard County, J=lorida C l/"z:STI\;\..I:;" .:S]e,
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III
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No.
()/J,,'1
Keith E.
21 - 01 - 607
Chestnut
Estate of
Esther Mae Lay
, Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW JUNE 28, xj9 2001 , in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
lT IS DECREED that Rp'TPrl y :no.. Hrlm; 1 t-nn. Dnnr.ll d To _ r.hestnnt- I .Tr.lmes E. Chestnui
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration Jr. and
Keith E.
Chestnut
areherebygrantedto Beverly A. Hamilton. Donald L. Chestnut,
-ilam.e..s~-Che.s.:t~_il.L....an.d-Ke.ith..E. Chestnut
in the estate of Esther Mae J,r.lY
lmo8. ri.~~~1t{)&91.
MARY CLEWIS
FEES
Letters of Administration $
Short Certificates( ).......... $
Renunciation ................ $
$
TOTAL _ $
Filed ..................... A.D. 19_
J.mQS K. Jonoo, Eoquiro -39031
ATTORNEY (Sup. Ct. 1.0. No.)
7 Trv;np 'Rn~J, (';::n-lislp, PA 17013
ADDRESS
240-0296
PHONE
PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of F.!":+npr Mne Tony
also known as
No.
To:
,;)\- O\-(oCL-
Deceased.
Social Security No. 1 q 2-32-1463
Register of Wills for the
County of ~erl and in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl y
for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante m;norilate)
the above decedent.
Decendent was domiciled at death in Cumber land County, Pennsylvania, with
h er last family or principal residence at 31 Mountain View Terrace, Upper Frankford
N EWV ILL E {list street, number and municipalitY)Twp .
Decendent, then 57 years of age, died
~ Carlisle Hospital
March 17, ?99J.,
",~
Decendent at death owned property with estimated values as folllows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: N/A
25.000.00
$
$
$
$
Petitioner-E- after a proper search ha~ ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name
Relationship
Dau hter
Son
Newville;P
ensburg, P
e Canavera
lisle, PA
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration 111 the
appropriate form to the undersigned.
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~~ Beverly A. Hamilton
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~ James E. Chestnut, Jr.
Vi
Donald L. Chestnut
Keith E. Chestnut
REV-1500:X (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY <:!.,
~ -- t5lM- /(3
FILE NUMBER
2 1 -0 1 0 0 6 0 7
-- -- -----
COUNTY CODE
YEAR
NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
LAY, ESTHER M.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
March 17 2001 Januar 26 1944
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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utt:lt
wl1.U
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l1.111
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IKJ 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy ofTrust)
o 10. Spousal Poverty Credit (date 01 death between 12-31-91 and 1-1-95)
SOCIAL SECURITY NUMBER
192 - 32
- 1463
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (date 01 death pnorto 12-13-82)
o 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
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NAME
James K. Jones
FIRM NAME (If Applicable)
TELEPHONE NUMBER
(717) 240-0296
COMPLETE MAILING ADDRESS
7 Irvine Row
Carlisle, PA 17013
k ~ OFFICIAL USE ONLY
(1)
(2)
(3)
(4)
(5) 18.932.96
(6) 2,171.72
(7)
(8) 21,104.68
(9) 3.040.30
(10) 1,025.08
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(11) 4 . () h S 1 R
(12)
(13)
(14) 1 7 , 039 . 30
766.77
766.77
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
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)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
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
17.039.30
x.O_ (15)
x .0 45 (16)
x .12 (17)
x .15 (18)
(19)
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Decedent's Complete Address:
STREET ADDRESS
31 Houn
CITY
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
ZIP 1 7 241
Total Credits ( A + B + C )
(2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
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 (4)
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.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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;.......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0
3. Did decedent own an "in trust fo~' 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
No
o
[]
[]
[]
o
[]
[]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DATE
A. Hamilton Adminstratrix (
PA 17241
James K. Jones
Carlisle, PA 17013-3019
L_JlIWL 1111I11
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. 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 0% [72 P.S. 99116 (a) (1.1) (ii)].
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. 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 4.5%, 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 12% [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-l506 EX ;(1-97)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ESTHER M. LAY
FILE NUMBER
21-01-00607
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
1999 Pontiac Grand Am
2.
Mobile Home
VALUE AT DATE
OF DEATH
9,200.00
8,500.00
1,232.96
3.
Misc. personal property
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
REV-15OiEX + (1-97)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ESTHER M. LAY
FILE NUMBER
21-01-00607
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
~ 1 '1
Bever y A. Ham1 ton
724 Shippensburg Road
Newville, PA 17241
Daughter
B.
c.
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. ~ Members 1st FCU, checking, savings 4,343.43 50% $2,171.72
and CD
TOTAL (Also enter on line 6, Recapitulation) $ 2,171.72
(If more space is needed, insert additional sheets of the same size)
REV~1511 EX+ (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ESTHER M. LAY
FILE NUMBER
21-01-00607
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A. FUNERAL EXPENSES:
1. Eggers Funeral Home
2. Funeral Flowers
DESCRIPTION
AMOUNT
1,175.00
52.95
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State _ Zip
Year(s) Commission Paid:
2.
Attorney Fees - Law Office of James K. Jones
950.00
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
80.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Mountain View Terrace-Lot rent
720.00
8.
Roy D. Gottshall-property appraisal
45.00
9.
Yard sale costs
17.35
TOTAL (Also enter on line 9, Recapitulation) $ 3 , 040 . 30
(If more space is needed, insert additional sheets of the same size)
.
REV-1512EX-[1-971
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ESTHER M. LAY
FILE NUMBER
21-01-00607
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
456.76
1.
West Shore EMS - ambulance service
2.
Newville Community Ambulance - ambulance service
391.00
3.
Adams Electric - electric service
129.42
4 .
Waste Systems, Inc. - trash removal
47.90
TOTAL (Also enter on line 10, Recapitulation) $ 1. 025.08
(If more space is needed, insert additional sheets of the same size)
..
"8;-151 "X. (9~O.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
ESTHER M. LAY
FILE NUMBER
21-01-00607
NUMBER
I
RELATIONSHIP TO DECEDENT
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s)
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
AMOUNT OR SHARE
OF ESTATE
1. Beverly A. Hamilton
724 Shippensburg Road
Newville, PA 17241
daughter
25%
2. Donald L. Chestnut
5239 Heisy Road
Shippensburg, PA 17257
son
25%
3. James E. Chestnut, Jr.
79 Oak Manor Drive
Cape Canaveral, FL 32920
son
25%
4. Keith E. Chestnut
121 E. South Street
Carlisle, PA 17013
son
25%
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
1.
TOTAL OF PART II - 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)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
!BUREAU OF INDIVIOUAL TAXES
DEP~ 280601
...
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
JONES JAMES K
7 IRVINE ROW
CARLISLE, PA 17013
-------- fold
ESTATE INFORMATION: SSN: 192-32-1463
FILE NUMBER: 21-2001- 0607
DECEDENT NAME: LA Y ESTHER MAE
DATE OF PAYMENT: 10/02/2001
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/17/2001
NO. CD 000340
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $766.77
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: JAMES K JONES ESQUIRE
CHECK#1036
SEAL
INITIALS: CW
RECEIVED BY:
REGISTER OF WILLS
THIS RECEIPT' IS REPLACING CD 338
$766.77
MARY C. LEWIS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
.~ HARRISBURG, PA 17128-0601
RECEIVED FROM:
JONES JAMES K
7 IRVINE ROW
CARLISLE, PA 17013
___nn_ fold
ESTATE INFORMATION:
SSN:
FILE NUMBER:
21-2001- 0607
LAY ESTHER MAE
DECEDENT NAME:
DATE OF PAYMENT:
POSTMARK DATE:
COUNTY:
DATE OF DEATH:
REMARKS: JAMES K JONES ESQUIRE
CHECK# 1036
SEAL
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 000338
ACN
ASSESSMENT
CONTROL
NUMBER
101
192-32-1463
TOTAL AMOUNT PAID:
INITIALS: CW
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
THIS RECEIPT IS BEING REPLACED WITH RECEIPT CD 340
AMOUNT
$466.77
$466.77
CLAIM FORM
ESTATE
OF
ORPfI..ANS' COURT DIVISION O~
COURT OF COMMON PLEAs OF
t!M/YI f3F I2L .,tI-/fI P COUNTY P '-I
_NO. 2/-t7/-~1
E:'7"7//e/? L fly
7#E BCJ},; /~,./
in the amount of S /c:?/~ ?'~
Notice of claim by
f~8d pursuant to s8c~ion JJB4, Prabata, Estates and
TO THE~ OF THE ORPHANS' COURT D:rvl:SION:
'~Rc gOA/' rct/
(Cla~ant and Address)
4f/~, ~~
/VEW y /LI-~ ". ?A--
(Address)
Fiduciaries Code Laws of 1972, Ac~ No. 104 effe~ive July 1, 1972 as amended.
/O////~/
, , .
9441 LBJ FREEWAY
LOCK, Box 30
Dallas~ TX 75243
Date
.;;...;
Enter the claim of
in the amount of S
against the above entitled Estate. The decedent
who resided at
died on -g~ ~C /'
(Date)
Written notice of said claim wasrnailedto
, see attacned
(Personal Representative or Counsel)
at
(Address)
The basis of aforesaid cla~ is as tollows:
on
(Date)
(Itemi:e fully to enable personal representative
to make proper investigation).
(Name)
441lBJ FREEWAY
Lock Box 30
Dallas. TX 75243
(Address)
972-644-6360
Claimant's Counsel
(Address)
PROBATE COURT
CUmberland Colli1ty, State of Pennsylvania
Esther Lay, Deceased
Case #21-01-607
Proof of Mailinq
I mailed the creditors claim to the fiduciary (and attorney, if applicable) as
follows:
I deposited a copy/copies of the claim with the United States Postal Service
in a sealed envelope with the postage fully pre-paid. I used first-class
mail. I am employed in the COlli1ty where the mailing occurred. The
envelope (s) was/were addressed and mailed as follows:
Ms. Beverly Hamilton
c/o James K. Jones, Esq.
7 Irvine Row
Carlisle, PA 17013
Date of Mailing:
lo)~k
County of Mailing:
Dallas, Texas
foregoing is t:rue and correct.
for
The Bon Ton
P.O. Box 741026
Dallas, TX 75374
.
PACk ~AGE: 32
BTS-C024051F-001 RUN ON: 6/ 1/2001 01:37:44
NAME
+ ADDRESS
ADDRESS
CITY STATE
SPOUSE
EMPLOYER
ADDRESS
CITY STATE
PHONE:
COMMENTS:
PREV-BAL
1212.74
1191.65
CUR
PRV
...
RONALD E LAY HOME PHONE
DATE OPEN
724 SHIPPENSBURG RD OTHER ACCT
NEWVILLE PA17241 REQ PAYMENT
ESTHER LAY
EXT:
A/R BAL
CURR PAY
MEMO PUR
MEMO CR
HOL-BON
TOTAL
PURCHASE
.00
.00
PAY/RET
.00
.00
FIN-CHRG
21.09
21.09
THE BON-TON
NRA - LOP
ACCT# 062-743-711 F
717/776-5407
04/92
0000??oo
1233
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1233
NEW BAL
1233.83
1212.74
LIMIT
AD'" CODE
AD'" ANT
IN/COLL
STATUS
CYCLE
MPI
HIMPITY
HIMPILY
HIMPIMO
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CERTIFCATION OF NOTICE UNDER RULE 5.6(A)
Name of Decedent: Esther Mae Lay
Date of Death:
3/17/01
Will No.:
Admin No.:
2001-00607
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules
was served on or mailed to the following beneficiaries of the above-captioned estate on November 2, 2001 :
Name
Address
Beverly A. Hamilton, 724 Shippensburq Road, Newville, PA
Donald L. Chestnut, 5239 Heisey Road, Shippensburg, PA
Keith E. Chestnut. 121 E. South Street. Carlisle. PA
James E. Chestnut. 79 Oak Manor Drive, Cape Canaveral, FL
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A
Date: 11-2-01
~v-
ture
James K. Jones
Name
7 Irvine Row, Carlisle, PA
Address
240-0296
Telephone
Capacity: D Personal Representative
[}9 Counsel for personal representative
/6~c::439-M
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-12-2001
LAY
03-17-2001
21 01-0607
CUMBERLAND
101
Recorc2cl
Rec;' c','."d
..it.jl.'t:~~;
<;I'
of
~/.j!lls
JAMES K JONES
J K JONES LAW
7 IRVINE ROW
CARLISLE
om NaV 16 A1l :51
OFFICE
Clerk-
PA 1 ~ber!anc ,..~O., PA
'*
REV-1547 EX AFP 112-001
ESTHER
M
Allount R_i Hed
CHANGED
U)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
18.932.96
2.171.72
.00
(8)
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is'4j-EX-AFP--ri'2-:JJOY-NOTicE--OF-YtiHEifiTAN-CE-TAX-'A-PPRirisEiofENT-:--ALi-oWANCE-cfi------------ -----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LAY ESTHER M FILE NO. 21 01-0607 ACN 101 DATE 11-12-2001
TAX RETURN WAS: (X) 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/Partnership Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule D)
S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
I
P T
DATE
10-02-2001
NOTE:
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(9)
UO)
3,040.30
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
21,104.68
4.065 38
17,039.30
.00
17,039.30
00 =
045 =
12 =
15 =
.00
766.77
.00
.00
766.77
1.025.08
UlJ
(12)
(13)
(14)
.00 X
17,039.30 X
.00 X
.00 X
AHOUNT PAID
766.77
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(19)=
766.77
.00
.00
.00
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERYATION: Estates Df decedents dying Dn Dr befDre DeceBber lZ, 198Z -- if any future interest in tha estata is transferred
in pDssessiDn Dr enjDYBent tD Class 8 (cDllaterel) beneficiaries Df the decedent after the expiratiDn Df any estate fDr
lifa Dr fDr years, the CDBBDnweelth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes
at the lawful Class B (cDllateral) rate Dn any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIYE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
TD fulfill the requireBents Df sectiDn Zl40 Df the Inheritance and Estate Tax Act, Act Z3 Df ZOOO. (7Z P.S.
SectiDn 9140).
Detach the tDP pDrtiDn Df this NDtice and submit with YDur paYBent tD the Register Df Wills printed Dn the reverse side.
--Make check Dr BDney Drder payable tD: REGISTER OF KILLS, AGENT
A refund Df a tax credit, which was nDt requested Dn the Tax Return, Bay be requested by cDBpleting an "ApplicatiDn
fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REY-1313). ApplicatiDns are available at the Office
Df the Register Df Wills, any Df the Z3 Revenue District Offices, Dr by calling the special Z4-hDur
answering service fDr fDrBs Drdering: 1-800-36Z-Z050; services fDr taxpayers with special hearing and I Dr
speaking needs: 1-800-447-30Z0 (TT Dnly).
Any party in interest nDt satisfied with the appraiseBent, allDwance, Dr disallDwance Df deductiDns, Dr assessBent
Df tax (including discDunt Dr interest) as shDwn Dn this NDtice Bust Dbject within sixty (60) days Df receipt Df
this NDtice by:
--written prDtest tD the PA Oeparteent Df Revenue, BDard Df Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR
--electiDn tD have the Batter deterBined at audit Df the accDunt Df the persDnal representative, OR
--appeal tD the Orphans' CDurt.
Factual errDrs discDvered Dn this assessBent shDUld be addressed in writing tD: PA DepartBent Df Revenue,
Bureau Df Individual Taxes, ATTN: PDst Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident
Decedent" (REY-1501) fDr an explanatiDn Df adBinistratively cDrrectable errDrs.
If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5%) discDunt Df
the tax peid is allDwed.
The 15% tax aenesty nDn-participatiDn penalty is cDBputed Dn the tDtal Df the tax and interest assessed, and nDt
paid befDre January 18, 1996, the first day after the end Df the tax aBnesty periDd. This nDn-participatiDn
penalty is appealable in the saBe Banner and in the the saBe time periDd as YDU wDuld appeal the tax and interest
that has been assessed as indicated Dn this nDtice.
Interest is charged beginning with first day Df delinquency, Dr nine (9) BDnths and Dne (1) day frDm the date Df
deeth, tD the date Df paYBent. Taxes which becaBe delinquent befDre January 1, 198Z bear interest at the rate Df
six (6%) percent per annUB calculated at a daily rate Df .000164. All taxes which becaBe delinquent Dn and after
January 1, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate
annDunced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOI are:
Year Interest Rate Daily Interest FactDr Vear Interest Rate Daily Interest Factor
198Z ZO% .000548 199Z 9% .000Z47
1983 16% .000438 1993-1994 n .00019Z
1984 11% .0003Dl 1995-1998 9% .000Z47
1985 13% .000356 1999 n .00019Z
1986 10% .000Z74 ZOOO 8% .000Z19
1987 9% .000Z47 ZOOI 9% .000Z47
1988-1991 11% .000301
--Interest is calculated as fDllows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becoBes delinquent will reflect an interest calculatiDn tD fifteen (15) days
beYDnd the date of the assessBent. If paYBent is made after the interest cOBputation date shown on the
NDtice, additiDnal interest Bust be calculated.
INRE:
ESTATE OF b-.s 1-1...,. L_J
IN THE COURT OF (}'i"/'.~ :.s (-'4./'+
C w,," t 4/ /-../ C.
NO. ;1./-0/-(.0 7
WITHDRAWAL OF CLAIM
TO: THE CLERK OF OI'I'/."'~ (..01A.;- 1/ C ~m te..r/o..,..1 CD.
The claim of T /, -c... 13 ~,.. r:, '"
was filed in the within Estate
in error. Please remove the claim previously entered.
::TA~
~ Larry E. Albertson
Estate Claims Service
9441 LBJ Freeway
Lock Box 30
Dallas, TX 75243
Dated:
/I~/"~/
;/
all
STATUS REPORT UNDER RULE 6.12
Name of Decedent: ESTHER MAE LAY
Date of Death: 3/17/01
Will No.
Admin. No.
2001-00607
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No X
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes X No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
:::::o:O:~:/~~Phans' Court and may b~~rt.
Sig ure
JAMES K. JONES, ESQUIRE
Name (Please type or print)
7 Irvine Row, Carlisle, PA 17013
Address
(717) 240-0296
Tel. No.
Capacity: Personal Representative
(MAH:rmf/AM3)
X Counsel for personal
representative
,-.J
15056041114
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
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
County Code Year
;2 ( ~OOI
File Number
o {pO '7
Date of Birth
192-32-1463
03172001
01161944
Decedent's Last Name
Suffix
Decedent's First Name
MI
LAY
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
ESTHER
M
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
CJ 1. Original Return m 2. Supplemental Return CJ 3. Remainder Return (date of death
prior to 12-13-82)
CJ 4. Limited Estate CJ 4a. Future Interest Compromise (date of CJ 5. Federal Estate Tax Return Required
death after 12-12-82)
CJ 6. Decedent Died Testate CJ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
CJ 9. Litigation Proceeds Received CJ 10. Spousal Poverty Credit (date of death 0 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
STEPHEN D TILEY
Firm Name (If Applicable)
717-243-5838
FREY & TILEY
REGISTER OF WILLS USE ONLY,
.-- 0 20,
,"(J "--"J
First line of address
-.1
(")
5 SOUTH HANOVER STREET
--.-/
.. r.
-
Second line of address
c)
-,-~
City or Post Office
State
liP Code
. ,oj
~TlihLED
(_0
CARLISLE
PA
17013
-
.f:'-
. 6-I~ b~ !1-de.
.3IIIJ?P~Wa13UR8 ROA.D, NEWVILLE,
DATE
O?
PA 17241
-o~
D. TILEY, 5 SOUTH HANOVER STREET, CARLISLE, PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
L
15056041114
15056041114
--.J
vflt
~~
~ .~
~ ~~
~~ @ "-
.'''~~
~~.~~
\t {~l
,--.J,
15056042115
REV-1500 EX
Decedent's Name: EST HER M LAY
RECAPITULATION
1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . .
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . .
6. Jointly Owned Property (Schedule F) DSeparate Billing Requested. . . . . . . .
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) DSeparate Billing Requested. . . . . . . .
8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . .
192-32-1463
Decedent's Social Security Number
1.
2. NONE
3. NONE
4. NONE
5. NONE
6. NONE
7. NONE
8.
9. NONE
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). ..... .. . . . . . . . 10. NONE
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.O L
16. Amount of Line 14 taxable
at lineal rate X .0 ~
17. Amount of Line 14
taxable at sibling rate X . 12
18. Amount of Line 14 taxable
at collateral rate X . 15
15400.00 17.
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L
15056042115
15.
16.
18.
15056042115
15400.00
15400.00
0.00
15400.00
0.00
15400.00
0.00
0.00
1848.00
0.00
1848.00
D
---I
.'
REV~1500 EX ~age 3 192-32-1463
Deceaent's 'Complete Address:
File Number
21-01-00607
DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER
ESTHER M LAY 192-32-1463
STREET ADDRESS
31 MOUNTAIN VIEW TERRACE
CITY II STATE I,ZIP
NEWVILLE PA 17241
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
1848.00
Total Credits ( A + B + C ) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotallnterestlPenalty ( 0 + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
0.00
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
1848.00
A. Enter the interest on the tax due.
(5A)
2471.11
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
623.11
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; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. 0
c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0
o
o
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 [R]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No
[R]
[R]
[R]
[R]
[R]
[R]
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 .5. ~9116 (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. ~9116 (a) (1.1) (ii)]. 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 zero (0) percent [72 P .5. ~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 four and one-half
(4.5) percent, except as noted in 72 P.S. ~9116(1.2) [72 P.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 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.
217
RE'v-1502 EX~ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
LAY, ESTHER M. 21-01-00607
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 knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
One-Half Interest:
36 Vine Street, Newville, PA 17241
15,400
Decedent acquired a one-half interest by virture of a deed from Harriet A. North dated
January 23, 1999, and recorded January 25, 1999, in Cumberland County Deed Book
193, Page 142, see copy attached.
Property is Cumberland County Tax Assessment Parcel number 28-20-1754-040,
currently assessed in the amount of $47,200. The Common Level Ratio Factor for
Cumbo Cty. is 1.14 resulting in an implied fair market value of $53,808 for a 100% intere
However, the property is not worth the assessed amount. The property is in need of
interior renovation.
The property has been sold by Janet Hoover to Mr. Lester E. North (see deeds),
for the consideration of $40,000 (100% interest). Mr. North is related to Ms. Hoover,
however, the consideration reflects the true value of the property. The true value of the
property is less than the assessment due to the condition of the property.
This property was not included with the original Return as the Administrators did not
know that the decedant had an interest in this property.
At the time of the death of Esther M. Lay, the property was assssed at $30,800.
Cumberland County undertook a reassessment in year 2000, first effective for taxes in
year 2001. The predetermined ratio from the year 2000 countywide reassessment
was 100%. Therefore, the Common Level Ratio Factor for year 2001 was 1.00%
The assessment has been used as the date of death value. One half of the
assessment is $15,400, the amount shown above.
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
15,400
. .'
2~7
REV<.1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Esther M. Lav 21- - 4
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)]
Janet Hoover, 635 North Hanover Street, Carlisle, PA 17013 Sister 100% of Real Estate
See Exhibit "A" to deed from the Ester Lay estate to Janet Hoover
which is attached hereto.
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 $ '. 0
32 1 63
(If more space is needed, insert additional sheets of the same size)
.", t.1
,':CJivlr'/1cr",J\:VEA'_Ti-1 DF ?ENhJSYLVAN!/~
:":-'cYhRHii::NT Of~ REVENUE
~
\..
-"'F 1~IDI\jIDiJi\l T !I,XES
~>::r~T _ 220bC ~
-IL.Ri1ISt3UHi-.l, PA 17123-0601
REV-1162 EX(11-96)
f-;i~CEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
FREY AND TILEY
5 S HANOVER STREET
CARLISLE, PA 17013
- - l'1lrt
: :'5TATE INFORMATION: SSN: 192..32-1463
-
F:l_E NUMBER: 2101-0607
DECEDENT NAME: LA Y ESTHER MAE
I..
DATE OF PAYMENT: 10/10/2007
..
PSSTMARK DATE: 10/1 0/2007
C,jiJNTY CUMBERLAND
.-.-.....
,DATE OF DEATH: 03/17/2001
---~
NO. CD 008797
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $2,471.11
I "
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$2,471.11
REMARKS: RECEIPT TO A TTY
CHECK# 8441
INITIALS: WZ
SEAL
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
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..
FREY AND TILEY, TTEE
IOLTA ACCOUNT
5 S. HANOVER STREET
CARLISLE, PA 17013
(717) 243-5838
'6~1q1
o~ BANK CAR~AsLE,
8441
60-15031313
10/9/07
PAY TO THE
ORDER OF
REGISTER OF WILLS, AGENT
$
****2,471.11
6
Two thousand, four hundred seventy-one and 11/100***********************************
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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRIS8URG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
P~CORD[f)..lltiJ-ANCE TAX
P:(;~J~TE"r:Jln: OF ACCOUNT
t 'l-T' ~~.~, V I l.o" ....." . \ ....:1.-"'-,
*'
REV-1607 EX AFP (03-05)
JAMES K JONES
J K JONES LAW
7 IRVINE ROW
CARLISLE
CLERK OF
ORPHAN'S COURT
CU.,iCC:OJ r,tr\ rtj Rl^
)"i',........_1 ~',j".. \~';..J "'-""~'f /"\
I: 34DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11- 05-2007
LAY
03-17-2001
21 01-0607
CUMBERLAND
101
ESTHER
M
Z007 NOV 16 PM
OFFICE
Amount Remitted
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE
~
RETAIN LOWER PORTION FOR YOUR RECORDS
~
REV-1607 EX AFP (03-05)
*** INHERITANCE TAX STATEMENT OF ACCOUNT ...
ESTATE OF LAY
ESTHER
M FILE NO. 21 01-0607
ACN 101
DATE 11- 05-2007
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-05-2001
PRINCIPAL TAX DUE: 766.77
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
10-02-2001 CDOO0340 .00 766.77
10-10-2007 CD008797 .00 2,471.11
TOTAL TAX CREDIT 3,237.88
BALANCE OF TAX DUE 2,471.11CR
.
INTEREST AND PEN. .00
" IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 2,471.11CR
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
~
PAYMENT,
Detach the top portion of this Notice and submit with your pay.ent made payable to the name and address
printed on the reverse side.
If pay.ent if for a RESIDENT DECEDENT, make check or money order payable to:
Register of Wills, Agent
If pay.ent if for a NON-RESIDENT DECEDENT, make check or .oney order payable to,
Commonwealth of Pennsylvania
Failure to pay the tax, interest, and penalty due .ay result in the filing of a lien of record in the
appropriate county, or the issuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit. which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313)' Applications are available
online at www.revenue.state.pa.us. any Register of Wills or Revenue District Office, or from the Department's
24-hour answering service for for.s orders: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, 8ureau
of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. 80x 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996. the first day after the end of the tax amnesty period.
INTEREST,
Interest is charged beginning with first day of delinquency, or nine (9) .onths and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania
Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction Booklet(REV-1736) or on the
Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2007 are:
Year
Interest
Rate
DailY
Factor
Year
Interest
Rate
Daily
Factor
Year
Interest
Rate
Daily
Factor
2000
2003
2006
8%
5%
7%
.000219
.000137
.000192
2001
2004
2007
9%
4%
8%
.000247
.000110
.000219
2002
2005
6%
5%
.000164
.000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
~~
>=
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2B0601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
"-(<'\,~,,-;-"~r, (-;-".-NOT.ICE OF INHERITANCE TAX
"',~. .,' ,.APPRAiSEMENT, ALLOWANCE OR DISALLOWANCE
OF DI'DUCJIONS AND ASSESSMENT OF TAX
*
REV-1547 EX AFP (06-05)
DATE 12-31-2007
ESTATE OF LAY ESTHER M
DATE OF DEATH 03-17-2001
FILE NUMBER 21 01-0607
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 02-29-2008
( 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
CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LAY ESTHER M FILE NO. 21 01-0607 ACN 101 DATE 12-31-2007
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STEPHEN D TILEY
FREY & TILEY
5 SOUTH HANOVER
CARLISLE
C.!' ,-
ST
PA 17013
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
4. Mortgages/Notes Receivable (Schedule D) (4)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
NO. 01
15,400.00
.00
.00
.00
.00
.00
.00
(8)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
15,400.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
.00
.00
(11)
(12)
(13)
(14)
nn
15,400.00
.00
32,439.30
NOTE: 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 Abh returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
(15) .00 X 00 .00
(16) 17,039.30 X 045 = 766.77
(17) 15,400.00 X 12 1,848.00
(18) .00 X 15 .00
(19)= 2,614.7l
TAX' CRl=nITS:
PAYM I::. NT RECEIPT UISt,;OUNI l+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
10-02-2001 CDOo0340 .00 766.77
10-10-2007 CDo08797 620.27- 2,471.11
TOTAL TAX CREDIT 2,617.61
BALANCE OF TAX DUE 2.84CR
INTEREST AND PEN. .00
TOTAL DUE 2.84CR
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ~J
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE Du;D
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)