The URL can be used to link to this page

Home My WebLink About99-1265 IN RE ESTATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA JAMES E. OTT DECEASED ORPHANS' COURT DIVISION NO. ()J -qq-I a1JS TERM ,-..) n qC) ;,-- ',..~ .:; PETITION FOR CITATION TO THE HONORABLE THE JUDGES OF SAID COURT: AND NOW, this \"-~~ day of~o...'<'\.~~",-\ ~ comes the Commonwealth of Pennsylvania, by Robert Freedenberg, Deputy Secretary for Taxation, for Thomas W. Wolf, Secretary of Revenue, who avers: 1. That James E. Ott, deceased, (hereinafter referred to as "the Decedent"), died on December 25, 1999. 2. That a Petition for Letters of Administration was made by Catherine R. Ott, Administratrix (hereinafter referred to as "the Administratrix"). Letters of Administration were granted to the Administratrix on December 27, 1999. Attached hereto and made a part hereof is a copy of a document attesting to said date on which Letters were granted marked Exhibit "A." 3. That on June 16,2006, a certified demand letter was sent to the Administratrix, advising that the Inheritance Tax Return for the Decedent had not been filed. A receipt was signed and returned to the Department of Revenue. Attached hereto and made a part hereof is a copy of said letter and receipt marked Exhibit "B." ~ 4. That as of the date ofthis Petition no Inheritance Tax Return has been filed by the Administratrix of this estate as required by Section 1736 ofthe Act of December 13, 1982, P.L. 1086, No. 255, (72 P.A. C.S. ~ 1736). 5. That under Section 2176 of the Act of August 4, 1991, P.L. 97, No. 22, (72 P.S. ~ 9176), the Secretary of Revenue is authorized to request the Court to issue a Citation directed to those subject to any duty imposed by the aforesaid Act, commanding such persons to appear and show cause why the requirements of this Act should not be met. WHEREFORE, your Petitioner prays your Honorable Court to issue a Citation upon the Administratrix, directing the Administratrix to appear and show cause why said Inheritance Tax Return in the estate of the Decedent should not be filed as required by law; and to further direct that the costs of this action shall be borne by the Administratrix. BY OF PENNSYLVANIA FOR: Thomas W. Wolf Secretary of Revenue COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF DAUPHIN Robert Freedenberg, Deputy Secretary for Taxation, for Thomas W. Wolf, Secretary of Revenue, being duly sworn according to law, deposes and says that the facts set forth in the foregoing Petition are true and correct to the be Robert ree enberg Deputy Secr tary for Taxation For: Thomas W. Wolf Secretary of Revenue Sworn to and Subscribed before me this~z.aay Of~~ ~DV /' 4d./{j~ ........I\iIWi'lt/illl"'l.... ~t "I:M~9"'WANIA NOTARIAL SEAL JOAN M. PETERS. N'>JfARY, CITY OF fiARP,ISI.lUI:;G, DAUPHIN C:~~ MY COMMISSiON EXPIRE3 A.PRll 07. 200~ ,-. .., .. . Onth of Persona: :<epreser:Jtive Commonwealth of Pennsylvania C ollnty of The P~titionor(5) above-named swcar(s) and affirm(s) thaI the slalements in lhe foregoing Pellticn are !tue and correct to the best or the knowledge and belief of Petitioner(s) and thaI. as porsonal represenlativc(s) of the Decedel1t. petitioner(s) will watt and llllly administer ~~~ e~tale ~ccordlng}o law. : ;fJJ- Sworn to and affinned sno SullScril.leCJ G.t & t,"4.",- l? 0- / 27th day of 19Q9 before me this ~ber .,' 1....1/'. /,' lj......k:.a/{(~ C. Mary C. ~h~ ~...' ~'" .,: '~"_l""<:'~ . .^ (.(..', . (I" , : 'i, i,- ",/,.,11'.' fl..,,'; ;..</ '1-. ..'I... { i I "., ..t.' ~~. ....N , ( . 1./ - ~ 1 . . DECREE OF RE(jISTER Estate of JAMES EBER on D.eceased NO.21 - 99 , ?6S also known as Socinl Security Nu:209129138 Dale of Dealh: NOVEMBER 25, 1.999 AND NOW. DECEM13ER :28 tl1 , ~ ,in consideration of the Petition Ofllhe reverse side hereon, salisfactory proof having beel1 pl'(!sentcd before me, IT IS DECREED that Letters 0 T estameiltary lil of Administration (("J..... d.b.n,cl.: ~I.. I~~: duRnle _; duo..... ~ -,.r are hereby granted to CATHERINE R OTT rllltle aOOve estate and Ulallhe instrumerlt(s), if any..daled desCJil>ed in the Petition be admitted to probate and filed of recqrd as the Lasl Will of Decedent. ~ ,"' ." FEES letters ....,__...............__............ $ 18.00 6.00 <. ....''1..~"., //((?/t...~j .~ ,~~tZ;.J_'~. ~ Roglsl"r oj/ VV... i/'.t.... L.' ,,'.,_ .....1:.. .'~'!'.), p - - . '~I0' C.. l..ewiR /.11'. /.?/'. ~ ' Short Certificates(s) ...~.~.~...... $ Renllnciation .......:.................. S Extra Pages ( ) ............... $ -0- ...............--.----....--.... ....h.......... S; i.T.R. .........__........................... S JCP Fee ................................. $. 5.00 SI!J"al...a Inventory ................................ $ Olll~r .........................__... ..:...... S Attorney: SALLY J. WINDER I.D. No: 24705 AOfJress: 701 EAST KING STREET SHIPPENSBURG TOTAL ................,............$. Telephone: 7175329476 DATE FILED: Oec5MB5~ 27h1099 MAILED LE"ITERS AND Ot/DfF TO AT1'Opm~v .' 29.00 PA 17257 ~ .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280601 HARRISBURG, PA 17128-0601 Telephone June 16,2006 (717) 787-6505 Catherine R. Ott 16 east King Street Shippensburg, PA 17257 Dear Ms. Ott: Re: Estate of: File No.: Date of Death: James E. Ott 2199-1265 December 25,1999 This is to advise you that the above estate is in a delinquent status. According to our records, as of this date the estate still is not settled. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative of the estate or a transferee within nine months of the decedent's death. The Department's records show that this estate remains open because: AN INHERITANCE TAX RETURN HAS NOT BEEN FILED. Accordingly, you are directed to file a return and pay all tax due including interest within 30 days from the date of this letter. Failure to comply with this directive will result in a citation filed by this Department with the Orphans' Court Division of the Court of Common Pleas to show cause for your failure to comply with the law. The law provides that any person who willfully fails to file a return required under the provisions of this Act shall be personally liable for a penalty of 25 percent of the tax determined to be due or $1,000, whichever is less. This penalty is in addition to any other liabilities imposed by this Act. Please direct all replies to the address indicated above. Sincerely, ~4A Tax Account Collection Technician Post Assessment Review Unit Inheritance Tax Division Fax (717) 772-0412 ~ r I I i ~1I:&I:..I'''"''~~l\,.~~~I;I~t~~!f~....l.'' I OA(jll1t I CAddnlIUI C.DlII8 of DelIvery .1 D. 1lI~"",,"j_""1? . eYes '\15$. ........,..1:leICIw: c. No " .,' ,". '," ; ........... .> ..... .. ...... . ...i .... .. '. .ia........ "" > r., .'/. ~57'qOdllid- []~M.I 7... . . c........ C R8bm ReoeIpt for MenlhlI. ' .0........ Dc.QJ). ... _~~__Fee}C'" 7003 1010 0003 1114 7708 i i i i Ii i i l 101."IU~'.1 , I .J " 1IIKH18~ ..'~ ,..1 0 ..",j CJ CJ Cf)n)> lLJ ~ o~ CJ 'ZZ> ~ ~r;;i~ CJ m c~." CJ ,... n-a~ CJ m %~n ~ zm- CJ o ce~ lLJ .,,>~~~ ~~~~> ~ :em~~g ~ >>U)Z::a ~ ::aU)~Om .J:' e>::a:e: emZ em ..",j ::a~ ..",j m U) CJ U) 0> m 0 e 0 ..-4 ~ % m ::a \ ""f " , ~ I"'DZlll"'Dm >O%C>":" JlllIm:aOUl ~O:amm'" cnX::j~~m lJl",;p x CQlZO~~ JlO(')"T1s:'?' 0~mzm~ ~~~5!~~ ~ )(50 -oJ cc" ", :::cJI Ql (ij>m I -1""< :i O~m ~ z)(z mC rnm ).(4 <- ~ ~ -A) (~. t1,: o QJ' 0) ('.. '-"l D~/ -" :t ~~. ?;: lJ" ~j\ ~ 'f~ m ::D ...., ... t71 .... "oJ ((' c ~ ~ ~ )> Cl ", lIt>4-ltJl._"'*** c::> ' .t:---; en .J:- IKHia~ Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: DEP ARlMENT OF REVENUE HARRISBURG DISTRICT OFFICE STRAWBERRY SQUARE HARRISBURG, PA 17128-0101 Qty Fee Description Fee Total 1 PETITION FOR CITATI 15.00 $15.00 1 CERTIFIED COPY 5.00 $5.00 s;ee eOnfrD\ VOU~ 13:l,5(p Total: $20.00 Chec~~J~L l:JJ~~l ,lfJe ~~~~ills~m" Ne' 30. Please return one copy of this invoice with your payment. Thank you. 1853 1/17/2008 TAMES E. OTT 21-99-1265 CJ BOYER PRINTING & BINDING CO. 1 717-272-5691 I I CD 0 j 0 I Lt') 0 ~ II I N 0 f) 11 I ,." , IIi IJl II I /~ I' I- e""",", ], Iii', "'. II, ...J II c:( l- II /~, ~~ 0 l- . 1 list.- I r J fl - j' '10 0 If I CJt. QCJ ~ UJ II z '>-l a: If . c:( C) -I- ::) JJ: - G l- II \~ r '-.J .{ ~~ .:--'L "- ',0 7~..,. ~ H {f) ''0 ..,~ 1-' \..:::J (:'>. CR/ 1- m ~ i' ~ ~r I 0 0 . .~ V ~ 'I () f) UJ I w " ....r ....J ,0 .....J- .,J () I u::: w r> I- . W ~ -l- m " 1 :2: -w '~ I- ~CL fb .1\ <( r- I 0 j H 1 a: i. t w LL I ) " i3 ^" o I F, z ::) \ ~ ~ t ~ I 20/ ---..~ /.... >. - I c:(...J c; I It: 0 ~ I r o a: , I !Z I 8~ ~. I I ( I I r I I II I '11 woO -II I =>(/) ZZ I ~ ~ en ' WUw II I _OCW() 0)u......J- l- I ~OBfi: UJ 'I -~~ ~ ozu. () f l I ~~o 0 ~!di:~> 0 0 I ";"<(w/E w I\ :2: UJ 0 I Gj fri ~.>< ~ <( ",~l > UJ rI:ClOOi! 0 a: z a: UJ I , i "- >- I Cl... I- r 0 i" Cl... z I I- 1"'- <( UJ Z z I w UJ UJ I I- W :) l"- I- <( ....J 0 <( <( 'I I 0 u::: () 0 0 I - ~ JAN 172nD8',rl' IN RE ESTATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA JAMES E. OTT ORPHANS' COURT DIVISION DECEASED NO. ())-CjQ-llIl5 TERM ORDER ft " ~ ~OO ) Now, to wit this the >2- day of ~V111~, upon consideration of the foregoing Petition, it is ORDERED and DECREED that YOU, Catherine R. Ott, Administratrix for the Estate of James E. Ott, deceased, are hereby cited to be and appear at Courtroom No. ~ ~ ,"00"6, , on the I{O- day of J~ in the Courthouse of Cumberland County, Pennsylvania, at 11:'15 A.M., then and there show cause, if any there be, why the Inheritance Tax return in said estate should not be filed; and to further direct that the cost of this action be borne by the said II:~ t:L JI I. ..~ Administratrix; said citation returnable at IJ .M., on the ,S day of ~ 20 () 8 . SO :'1 ~~d ZZ N1f' eooz OJ . In Re: JAMES E. OTT, DECEASED ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYL VANIA NO. 21-99-1265 CERTlFICA TE OF SERVICE OF ORDER ORDER DATE: 1/22/08 ruDGE'S INITIALS: EBB TIME STAMP DATE: 1/22/08 IN RE: ORDER SERVICE TO: """""""""""""""""""""""""""""""""""""""""""""""""""""'""""""""" ANASTASIA DIBARTOLOMEO - DEPT OF REVENUE SALL Y J WINDER CATHERINE R OTT -16 EAST KING STREET SHlPPENSBURG P A 17257 METHOD OF MAILING: [8J USPS DRRR D HAND DELIVERED D OTHER_ ENVELOPES PROVIDED BY: D PETITIONER DruDGE [8J CLERK OF ORPHANS COURT MAILED: 1/23/08 SERVICE TO: """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" METHOD OF MAILING: D USPS DRRR D HAND DELIVERED D OTHER_ ENVELOPES PROVIDED BY: D PETITIONER DruDGE D CLERK OF ORPHANS COURT MAILED: l~j1JuJ W1t () ()NfU1J)(l,\/ Deputy . Clerk of Orphans' Court IN RE ESTATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DECEASED ORPHANS' COURT DIVISION <1C\ - NO. \ ~loS TERM JAMES E. OTT AFFIDAVIT OF SERVICE OF CITATION COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ~Q~~~~ ~~,\..;.\~ ""~~ , being duly sworn according to law, deposes and says that on the \ ~~ day of "'~~~CJ.'-',-\, ~~ ' at about ~ 0' clock ~ .M, he served the Citation in the above captioned matter in the following manner and at the following location: ~_.... ." ~~~ Sworn to and Subscribed before me this (:; ~ day /:i!h<d7;;t7 /'"~ n .-::/ -'"' .~<.. ~.<;- '~ . i f'q co I O. -n --,.;... COIviMONWE'\Lft> eO> ~."'N'~'" -- . '. .T.."'NIA NOTARIAL SEAL J~AN M. PETERS, NOTARY PUBLIC c,ry OF HAR?JSBiJoG MY COM' -,.", _:' . - DAUPHIN COUNTY ~. MI"-~ION ;:'{PIRES APRIL 07, 2008 ..... C'J ('. Q) 'C "(jj Q) III Qj I! Q)' .s SENDER: . ComplE 'e items 1 and/or 2 for additional services. . Complete items 3, 4a, and 4b. . . Print your name and address on the reverse of this form so that we can return this card to you. . Attach this form to the front of the mailpiece, or on the back if space does not permit. . Write "Return Receipt Requested" on the mailpiece below the article number . The Return Receipt will show to whom the article was delivered and the date delivered. I also wish to receive the following services (for an extra fee): 1, D Addressee's Address 2.18j Restricted Deljvery Consult postmaster for fee. 4a. Article Number 7099 3400 0007 6714 6898 4b, Service Type D Registered D Express Mail D Return Receipt for Merchandise 7. Date of Deliv. (Only if requested 5 3. Article Addressed to: 'C Q) Gi 0.. E o u Catherine Ott 37 West King Street Shippensburg, PA 17257 .... 5 X >- .!!l PS Form 3811, December 1994 ai u ':; Qj' en 'E. 'Qj u Q) a: l: ~ ~ Certified ~ D Insured ~ D COD '~ .E ::s o >- .lO: l: Cll .s:: I- 102595.98-6.0229 Domestic Return Receipt " c& '" E .6- " '" ]i ~ 0 " '" .Q '" ff} 0 :~ '"" '" '" "'- ~ itj OJ '" ",'0 "'- Ul '" u.. ",'0 '" :Q) ;;; u..i!' u..i!' '" ~ 0 '0 -5 c5 .t C,) :0 Q l' 9-0- i~ "'''' ",0- od " t ala: >'" :0 '" =a: '" a': :" u a:c: ~c Ol :~ Ie{ c'" '" '" 3~ '0'" 1il '" !'l ",E 0 '" :Ci "'Ul -'" Q, ~ :~ ',>Ul ~ a:(j 1::0 (ij :<<: ~ &-g ~ '" ;q; !ei) E ~ ~ ~ i~ :.0 :uo 10 '[999 htL9 LDDD DDhE 66DL cO 0- eD J] ::r r=l I"'- J] Postage $ Certified Fee postmark Here I"'- Cl Cl Cl Return Receipt, Fe~ (Endorsement ReqUired) Restricted Delivery. Fee (Endorsement Required) Cl Cl ::r rn Total Postage & Fees $ Name (Please Print Clearly) (to be completed by mailer) . s treel; 'iiiJt:ivo;' "r' PO' BOx' iv'a" 0- 0- Cl I"'- 'c',ty'- State'-ZiP~4"-' " ------- -'< E ~ - '" ;gI Q I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128.0601 REV.1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT WINDER SALLY J 9974 MOLLY PITCHER HWY SHIPPENSBURG, PA 17257 _nn___ fold ESTATE INFORMATION: SSN: 209-12-9138 FILE NUMBER: 2199-1265 DECEDENT NAME: OTT JAMES EBER DA TE OF PAYMENT: 02/08/2008 POSTMARK DATE: 02/08/2008 COUNTY: CUMBERLAND DATE OF DEATH: 11/25/1999 NO. CD 009274 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,172.55 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTORNEY CHECK# 9609 SEAL INITIALS: AJW RECEIVED BY: REGISTER OF WILLS $1,172.55 GLENDA FARNER STRASBAUGH REGISTER OF WILLS I!:! :lo::~~ 24.8 n lal ! o 4. lIJ ~ o o z o i= j :J I- ~ W 0: z o i= ~g -0. :E o o REV-l500EJ<+(l-97) ~ COMMONW~VANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG PA 17123-0601 ~f~~1o 1~ .../<.1" li~:~I~H.T!~I~:~~T8'::' '~~:r.tJ?~]~:~II:::I~:I~]. 1 L1~~:~:II::"':I::~:::I~<:]~]:F~1 (IF APPl.lCAIILE) SURVIVING SPOUSE'S NAME (lAST. FIRST, AND MlDOlE 11lfIW.) . ,,~~m: w"'..OW<=...."'......W.:?:N.'.~< THIS RETURN MUST BE FILED IN DUPLICATE WITH THE OTT, Catherine R. 1.:~:.:.I:.::I::..:l::...~.:J.........u..K:::.::::.I:::~:...I. ':::::1::: :":::1 REGISTER OF WILLS IXI 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return (dIIe of daIh priar to 12-13-82) o 4. Umited Estate 0 48. Future Interest Compromise (dale of daIh *12-12-82) 0 5. Federal Estate Tax Reium Required o 6. OecedenlOied Testate lAIIach...., of WI) 0 7. Decedent Mainlaioed a Living Trust (AIIaclI...., ofT1UIl1 _ 8. T olal Number of Safe Deposit Boxes o 9. Litigation Proceeds Received 0 10. Spousal PovertyCredil (_ofclealll~1N1-91"'1-1-lI5) 0 11. Election to tax uoderSec. 9113(A) (MIl:hSlllO) .... :. . . .:..;.':..'~illbi:,\lill REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ..........................................................,...............................n. OFFICIA USE ON. y t- Z W o W o W Q NAME Sail J. Winder fIRM NAME (II AppIcabIe) COMPLETE MAl.ING AOORESS 7&1 EcJ~ l(jng Street. . Gj q -'I if fl\tVl; l/ '1 1'\ kl_~-f' Shi ~ TB.EPHONE NUMBER 717-532-9476 .... ., PA 17257 1. Real Estate (Schedule A) ~~~ ~~~: E~ (1) ~.. ..:.. ,.It . .t~<<)9 ,~O ~1:::::**~:::~:;::~.'1x:~~"*":;::.;.;.. ~ OFFICIAl USE ONLY 2. Stocks and Bonds (Schedule B) 3. Closely Held CoIporation, ParIoeIs~ or SoIe-ProprietOlShip l,;') . ., r"~ .-. ,,<<...... 4. Mortgages & Notes Receivable (SchedJIe D) 5. Cash, Bank Deposits & MisceIlaoeous Personal Properly (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Inter-Vivos Transfers & Miscellaneous Noo-Probate Property (Schedule G or L) 8. Total Oross Assets (tolallioes 1-7) co ;r:.... ...) 9. Funeral Expenses & Administrative Costs (SchedJIe H) 10. Debts of Deoodent, Mortgage Liabilities, & Liens (SchedJIe I) (10) @ :, ~~ ; 1 : 0 j~ 4 ; 8 : 7 ~~ 5 16 i?::~: ;;;:~=9113T_b_~~~~~~~'" .... ';;~~~Wl 14. Net Value Subject to Tax (Line 12 minus Une 13) 15. Amount of line 14 taxable ~c..r...w......~....T9.......@.7..... f'7...T1.... lW2.....T4....~@ w> w. ;&' . ... . . w . ..'" 'm X r:r,:~.:.;.~.:i...:~:.~...~:~.:... . atlhe spousal tax rate ~::L.:.:.:.:.:L.:.:.:.".J:t".:<<.:.:L".".J:.:.:.:.:.>)t.:.".:.:):.:.:<.:.:A.:.:<<<.:JtL.:.:.:.:.:L:.:.:.:.:.:.:,J.~~:~ .^,,_,f,:: (15) ::s~:=~:: 18. Tax Due :::~ PA 17257 DATE ' 0-/7/ oJ- DATE I I PA 17257 c-.) (;I! JX[e~A d/7/orP c! t' C '1 "rid .::ceron s omp~c ":". ~^ ress: - STREET ADDRESS 329 Walnut Dale Road CITY Shippensburg I STATE I ZIP 17257 PA Tax Payments and Credits: 1. Tax Due (Page 1 Une 18) 2. CredilsJPaymenls A. Spousal Poverly Credit B. Prior Payments C. Discount (1) 1,172.55 -0- -0- Tolal Credits (A + B + C) (2) 0.00 3. InterestlPenalty if applicable O.lnterest E. Penalty 5. (4) (5) (5A) B. Enter the total of Une 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 ofthe 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 on or before December 12, 1982, did decedent within two years preceding death transfer property Without receiving adequate consideration? 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 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? ....0 T otallnterestIPenally ( D + E ) (3) If line 2 is !Teater than line 1 + line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1. line 19 to request a refund If line 1 + fine 3 is !Teater than line 2, enter the difference. This is the TAX DUE. 4. A. Enter the interest on the tax due. - ".-- No IXI IXI 00 00 00 I&l 00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN 72 P.S. ~9116 (a) (1.1) (i) provided for the reduction ofthe tax rate imposed on the net value oftransfers to or for the use of the surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995. 72 P .5. ~9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving spouse from 3% to 0% for dates of death on or after January 1, 1995. 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 retum are still applicable even if the surviving spouse is Lila only beneficiary. FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995 - Please answer the following question by placing an "X' in the appropriate space. Did the decedent create a.trust or similar arrangement which Is soley for the surviving spouse's benefit for his or her entire lifetime? Yes 0 No 00 If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(ies). Enter the value of the trust on Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule 0 in order to make the election available under Section 9113. If the election is made, the trust or similar arrangement is taxed in the estate of the first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election, you must aUach Schedule 0 to a timely-filed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or similar arrangement between the surviving spouse and the remainder beneficiary(ies). -_.~ *' COMMONWEAlTH Of PENNSYLVANIA INHERITANCE TAX RETURN R ESTATE OF FILE NUMBER OTT. James Eber 21 99 1265 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as !he price al which property would be exchanged between a willing buyer and 8 willing seller, neither being compelled to buy or sell, both having reasonable knowledge of !he relevanl facts. Real property which Is jolntly-owned with right of au must be disclosed on St:hedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION Lot and house known and numbered as 329 Walnut Dale Road, Shippensburg, Pennsylvania, being tax parcel no. 39-14-0165-013 with an assessment of land at 530 and improvements of 2,050. Using the Cumberland County Common Level Ratio of 15.15 and multiplying that by the total assessment of 2,580 gives the fair market value of $39,087.00 VAlUE AT DATE OF DEATH 39,087.00 TOT Ai. (Also enter on line 1. Recapitulation) $ (If more space is needed, insert additional sheets ofthe same size\ 39 087.00 .:?ci lf7- 41~ ::: I} : r n I ;' ,:! L G L r ;: ,,:i::CI)RDLR or IJU~:; ,'j"ISE!ii..\UL\ COUIITY-i'.\ '96 JUI_ 22 PI'1 3 3G TillS Uln:1l ,\1,\1'1<: TillS j_q~____._____ day of ---3.u.....L~___~ in Ilw ~\'P:II' lIinelC'PH hlllHln'd ;lud IHIH~I~: SIX (_l~i!H;I. ArlllO Domini, i HI-:Tlq.:EN, ,IAMI':S ":. OTT anll C,\TllERINE R. 0'1''1'. his lVil'f'. James E. 01.1 llavllq~ ;111 :lIhll'e~:; of :12B Wulnut Dale Road, ShjpPcl1slllll'~, P.1\ 17257 and ('atilt'dat" R. OU having' an adil,~c~:s of JG l~. King st., Shippeusbllrg, I'A 17257~ II('H~U",flt"?I' cnll(!d tlie (;"~lIlfOI'S. ANIl .JAMES !C. OTT or 329 Walnut Dale Rd" Shippensbul'g, I'A 17257, one or the ahove li::.l.P.fl gnHltOl's~ hereinafter (~al)ed the GI'anle(!. WITNESSETH Ihal in c:onsideralion of One /),,11.,," (ll) in hand paid, tl", rpc(~jpl whereof is hen~bj! aeknowledgetl t the said GrnntoJ' docs hereby grant :Ifld convey to Ihe S~'lid (il",ulfee his hcil's anti assign!;, '\1.1. IlIal cl~,'laili Iracl of laud located in the Township or Soulhamploll, {"Ollld,,", or Cllltllwr-Jalld. COlUulOowe"Hh of PenHsylvania~ hOlIlHh~(l a\\(l (\{>oRc.1"ih('!fl as fullol"!;: BI':tiINNING ~lt a slakn at lhe Clevc,"sbuJ'g Itoll(J ,and the land of lands now 01' fO"fIlp.l"l,r of Dean Mix(~lI; thence Eastwardly along the line of the now 01' rOl'Jued.v cxislinl{ fenee-.. fnuI" hundred nnd forly tour (444) feel lo a post along' IIIH~ of tnuds nl)W 0'" fOl'olcl'ly or Dean Mixell; thence No..thwn,'dly one hundrcl\ ,,,,,I ""."nl)' five> (175) ("", along lhe line of lands ur Un> Co",",onweallh of fJellllsylvaniu, to a pIll; thence Westwardly along lin~ or lands now 01" formerly of liillplI (;ah'~;, fnUl' hllndl'{'d allrf fOJ'tJ;' four (444) feet to :1 pos'. at the Clevershurg- !load; Ilwuee SOllthwanlly alnu\; the ClcVCl'shul'g Road, one: h\1JH\J"[~t1 nnd sevcnly J'ivl' (175) J'..e' lu Ihl' puinl or IlEGINNING. 11.'\ V I NG thcreon ci'cclcd u frame t \vo star;>' house with nppropriato ou 1 bl{i1diHg'~;. BEIN(; th(~ ~nll1e pl'cmisc~ which B.'uee Gontz h~' deed datpd September 20, I!Lja alld n~(~nnl(!d ill l'If.' office of the Rcco,'(lcl' of needs in ancl for CUlllbedanrl CnHIIt,\'. Pf'nns.vlvHllia. in Dt'pc' Book "F'\ VolulRe l.li. Page ti7G, granfed and Cf)lIve.vl~" 10 .1:lIue:.; L. Ofl aud Cn,hel'iltP R. Oil. hi:-; ",ir('~ Ihe (ir'anl.()I".':: herein. ,\Nf) 'he (;r:J.Hfnn~ rlo hcn~h.y covennnl and lIG'J'ce In and wHh lhe G,'nnlce 'lUll 1110 {iranlol':; IhC'i," hcil'S, executors and adlUillis!r'.llors! shall and will !~PllP,':dl,\' "'a'"I'anl alld fOJ"pvel' defend the hel'cin uhove described 1)f"(~lIIises" Iltith Ill(! Ircr"r.ditarncntg an~\ upp1.1 l'leJtllnce.s. UI1:0 (he ::"litl Grantee llis heirs and a:;:;Ig-u:-:. agaillxl tJH~ said (jnHllol'~ and a<<:linst cVt~I'Y other persoll In\vfully daunillg Of who shnll hcrnarh~l" claim tllH S:U,IP 01' nn,\' pal't lhpl'<mf. TIlle: dl'f',f i:: :1 t'.:IIl:Jfcl' between spousp:: and h; rhus e:(mupl from I'cal . r;j! 11;lll:;I'.:-1' 1;1)(1'.':. O(JU~ 142 Pt,G[1184 _8.~ . COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAl PROPERTY ESTATE OF FILE NUMBER OTT. James Eller 21 99 1265 Include \he proceeds of tiligation and \he dale \he proceeds were received by the estate. All property JoIntIy-owned with the right of survivorship must be dIsdosecl on Schedule F. ITEM VAlUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Mellon Bank, NA, account no. 424-000-1307 in the name of decedent 4,553.27 2. AI/first, account no. 00981-8358-3 in the name of decedent 6,427.26 TOTAl.. (Also enter on line 5. Recapitulation) $ (If mae space is needed, insert additional sheets of the same size) 10 980.53 iii allfirst JAMES E OTT 329 WALNUT DALE RD SHIPPENSBURG PA 17257-9666 1,111111111..1.'.'.'.111111.'1111111.11111111111'.11.'11"111' P.ge 1 of 3 The Money Fund Alternative hmnITY 28. 2000 thru FebrlJllry 23. 2000 JAMES E OTT Acct No 00981-8358-3 o 24-hour CUstomer Service 1-800-533-4630 ActIvity Summary Annual percentage yield earned Avg. daily ledger balance Avg. daily colected balance Interest earned this statement Interest paid this statement Interest pai~ this year Days covered by this statement 5.0q: $6,Q27.86 $6,Q27.86 $25.16 $25.16 $Q9.87 29 Balance on 01125 Deposits and additions Balance on 02123 $6,Q27.26 25.16 $6,QS2.Q2 Deposits and additions o.te Description Amount 02123 INTEREST PAID $25.16 $25.16 End of Day Ledger Balance Account balances are updated in the section below on days when transactions posted to this account. o.te SilI.flCe 01/25 02123 $6..Q27.26 6..QS2.Q2 Visit us at allfirst.com for the easy way to do your 1999 taxes on the Web with Quicken (R) TurboTax (R) for the Web (SM) '99 ! 028732 0014-98317534323 050 ~ Mellon Bank PERSONAL BANKING STATEMENT DIRECT INQUIRIES TO: MEllON BANK NA COMMONWEALTH REGION WEST ORANGE STREET 153 W ORANGE ST SHIPPENSBURG PA 11251-1142 117-530-8803 1...11'",'"',',',',',,,"1', JI"I..II'I.'I....'.".'..I'...' JAMES E OTT 329 WALNUT DALE RD SHIPPENSBURG PA 17257-9666 00630 0442 424-000-1307 PAGE 1 OF 4 STATEMENT FROM 11/23/99 THRU 02/22/01 INTUIT INC. IS OFFERING QUICKENIRJ TURBOTAXIRJ FOR THE WEBISMJ SOFTWARE FOR FEDERAL AND STATE TAX RETURNS. WITH THE ABILITY TO FILE ONLINE WITH THE APPROPRIATE AGENCY. VISIT WWW.MELLON.COM/TAXCENTER AND LET TURBOTAX ASK THE QUESTIONS AND DO THE MATH. RELATIONSHIP SUMMARY DEPOSIT ACCCUfTS PERSONAL CHECKING TOTAL BALANCE 4.553.27 4.553.27 LOAN ACCCUfTS OUTSTANDINl PERSONAL CHECKING ACCOUNT 424-000-1307 IACCOUNT. . SUMMARY OPENING BALANCE AS OF 11/23/99 TOTAL DEPOSITS AND OTHER ADDITIONS INCLUDING INTEREST CREDITED THIS PERIOD TOTAL CHECKS AND OTHER HITHDRAHALS INCLUDING FEES AND CHARGES THIS PERIOD CLOSING BALANCE AS OF 02/22/00 4.553.2' +.Ol -.01 4.553.2 AVERAGE ACCOUNT BALANCE IACCOUNT ACTIVITY. 4.553.27 ; .~.;!,,'::~:';;.:::.. DATE POSTED DESCRIPTION 11/23/99 OPENING BALANCE DEPOSITS AND OTHER ADDITIONS CHECKS AND OTHER HITHDRAHALS DAIL' BALANC 4.553.2 02/22/00 02/22/00 SERVICE CHARGE CLOSING BALANCE . . . . . . . . . . . . . . . . . .00. 4.553.2 4.553.2 . YOUR HONTHL Y SERVICE CHARGE (SHOHN TO THE RIGHT) HAS BEEN HAlVED THIS HDNTH BECAUSE YOU HET THE AVERAGE DAILY BALANCE REQUIREHENT IN YOUR CHECKING ACCOUNT. PLEASE USE THE ACCOUNT RECONCILEMENT FORM LOCATED ON THE LAST PAGE OF THIS STATEMENT TO BALANCE YOUR ACCOUNT. 10.0' IF YOU HAVE QUESTIONS ABOUT THE INFORMATION CONTAINED IN THIS STATEMENT. PLEASE CALL THE MELLONDIRECT 24 CENTER FOR CUSTOMER SERVICE. THE NUMBER TO CALL IS 1 800 222-9034. ~~~.- . COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMlNISTRA l1VE COSTS ESTATE OF OTT. James Eber Debts of decedent must be reported on Schedule I. FILE NUMBER 21 99 1265 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAl EXPENSES: 1. Fogelsonger-Bricker Funeral Home, funeral cost 6,818.40 B. ADMINISTRATIVE COSTS: 2,478.73 1. Personal Repesenlative's Commissions Name of PeISOI1al Representative (s) Catherine R. Ott Social Security Number(s} I EIN Number of Petsonal Representative(s) Street Address City State Lip Year(s) Commission Paid: 2. Allomey Fees Sally J. Winder 850.00 - - 3. Family Exemption: (If decedenfs address is notlhe same as claimanfs, attach explanation) Claimant SlreetAddress City State Zip Relalions~ of Claimant \0 Decedent 4. Probate Fees Register of Wills, probate fee 43.00 Register of Wills, file Inheritance Tax Return 5. Accounlanfs Fees 6. Tax Return Preparer's Fees 7. Vivian F. Coy, Tax Collector. 2000 city & township taxes 76.12 TOT AI.. (Also enter on line 9, Recapitulation) $ 10266.25 (If more space IS needed. Insert additional sheels of the same SIZe) __B__ '* COMMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESDENT DECEDENT ESTATE OF OTT. James Eber Include unreimbursed medical expenses. ITEM NUMBER SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER 21 99 1265 DESCRIPTION 1. Note and obligation to the Cincinnati Insurance Company dated March 09,1999, in the face amount of $10,963.00 and having a balance due of $10,487.56 AMOUNT 10,487.56 TOTAl. (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10487.56 _m'B.~ *' COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER OTT 1- "~- Eber 21 QQ 1?A5 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 fmclude otmght spousal disIributions) 1. Catherine R. Ott wife .33 net estate 16 East King Street, Apt 5 Shippensburg PA 17257 2. Julie A. ett daughter .22 net estate 15 E King Street, Apt. 9 Shippensburg PA 17257 3. Mal)' L. ett daughter .22 net estate 442 East King Street Shippensburg PA17257 4. Jeff)' L. Ott son .22 net estate 301 Morea Road Frackville PA 17932 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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 SHEEl $ (If more space is needed, insert additional sheets of the same size) OFFICE OF CHIEF COUNSEL P.O. BOX 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE February 12, 2008 - Glenda Farner Strasbaugh Clerk of Orphans' Court and Register of Wills Cumberland County Court of Common Pleas Orphans' Court Division Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Lara A. Kulick Direct Dial: (717) 346-4644 Ikulick@state.pa.us Fax: (717) 772-1459 VIA EXPRESS MAIL Re: Estate of James E. Ott, deceased Court of Common Pleas of Cumberland County Orphans' Court Division No. 21 99-1265 Citation for Failure to File an Inheritance Tax Return Dear Ms. Farner Strasbaugh: Enclosed for filing please find an original and one copy of the Commonwealth of Pennsylvania, Department of Revenue's Praecipe to Discontinue the Citation issued in the above-captioned Estate for failure to file an inheritance tax return. Please file the original and time-stamp the copy and return it to me in the enclosed, self-addressed, stamped envelope. As this matter has been discontinued, please be advised that the February 15th hearing regarding it should be removed from the Court's docket. Please contact me if you have any questions. Thank you for your assistance. Sincerely, Lora A.lick Senior Counsel (") Co :~~ 1-,0 :-)~~;~ . --:;;:~ S:~ r-' = c...~ c:c -rt r1 0::> w Enclosures -0 :::3: cc: Catherine R. Ott Anastasia L. Dibartolomeo ~ o :t> w C) LAK:dmm No. 24488 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF JAMES E. OTT, DECEASED NO. 2 1 99- 12 65 PRAECIPE TO DISCONTINUE To Glenda Farner Strasbaugh, Clerk of Orphans' Court and Register of Wills: The above-captioned action is a Citation for failure to file an inheritance tax return. Please mark this action discontinued upon payment of costs by the Estate as the Administratrix of the Estate filed the inheritance tax return. DATE: February 12, 2008 O(~~ Lora 'A. . Attorney for Petitioner PA Department of Revenue Office of Chief Counsel P.O. Box 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 69436 o ("') ;1- 1-_0'- a: . -.-" ,,--, ....- -'- co LU u... = ~ = (......""J t:: ~:S ' x::: C(: ~--~ o::c-c- . ~:~.:'~ ()::.ci &~~, 0""':, <::5 0.. C'? 04-14-2008 OTT 11-25-1999 21 99-1265 CUMBERLAND 101 APPEAL DATE: 06-13-2008 ( See reverse side under Objections) Amount Remittedl I MAKE CHECK PAYABLE AND REMIT PAYMENT REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,'-r.-,,,i\rl"Pr1<l::-!:"'Q'F r'1~HER IT ANCE TAX : - -:A.peln.l1sl:J.tlil'lT ,'.ALLOWANCE OR DISALLOWANCE ~~'Of!'( DEIlUCTIOWS -AND ASSESSMENT OF TAX nt:\},,)' "_\ ': ,-' , . 200B APR I 8 PM 12: 23DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN CLERK OF ORPH,A.i\l'S COURT CI ., /'Y' :~: ., 'r ,~r, D^ .Jrv,-'; , ';,_1 .,' ; t\ SALLY J WINDER 9974 MOLLY PITCHER HWY SHIPPENSBURG PA 17257 REV-1547 EX AFP (06-05) JAMES E TO: 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 OTT JAMES E FILE NO. 21 99-1265 ACN 101 DATE 04-14-2008 If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of !hh 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 TAX CREDITS: PAYMENT DATE 02-08-2008 TAX RETURN WAS: (X) ACCEPTED AS FILED } CHANGED 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. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) (D (2) (3) (4) (S) (6) (7) 39,087.00 .00 .00 .00 10,980.53 .00 .00 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (9) Cl O} 10,266.25 10.487.56 (11 ) Cl2} Cl3} Cl4} 1l. 12. 13. 14. Total Deductions Net Value of Tax Return Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax NOTE: NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. (8) 50,067.53 ~D.71i3.81 29,313.72 .00 29,313.72 ClS} 9,771.24 X 00 .00 Cl6} 19,542.48 X 06 1,172.55 Cl7} .00 X 00 .00 Cl8} .00 X 15 .00 Cl9}= 1,172.55 AMOUNT PAID 1,172.55 RECEIPT NUMBER CD009274 DISCOUNT (+) INTEREST/PEN PAID (-) .00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-09-2008 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 1,172.55 .00 557.92 557.92 ( IF TOTAL DUE IS LESS THAN tl, 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.)