HomeMy WebLinkAbout04-20-82 (2)
REV-1500 EX + (9-81)
BUREAU OF EXAMINATION
PENNSYLVANIA DEPARTMENT OF REVENUE
P.O. BOX 8327
HARRISBURG, PA 17105
DECEASED
CHECK
APPRO-
PRIATE
BLOCKS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
. . -~
File Number 21-78-407
Decedent's Name (Last, First, and Middle Initial)
Miller Sara S.
Social Security Number
177-42-1495
Date of Death
August 22, 1981
1. Original Return ~
Decedent's Address
Thornwald Home
442 Walnut Bottom Road
Carlisle, PA 17013
2. Supplemental Return D
3. Remainder Return D
4. Life Estate W
6. Decedent died testate IX1
(Attach copy of Will) L::J
5. Federal Estate Tax 0
Return Required.
7. Decedent maintained a living D 8. Number of safe deposit D
trust (Attach copy of trustl boxes inventoried
All correspondence and confidential tax information should be directed to:
CORRE-
SPONDENT Name Dennis C. Caverly
Farmers Trust Com an
Telephone No.
1
RECAPIT-
ULATION
AND
TAX
CALCU-
LATION
Computation of Tax
15. Amount of line 14 taxable at 6% rate
!include values from Schedule K)
16. Amount of line 14 taxable at 15% rate
!include values from Schedule K)
17. Principal tax due (add tax from line 15 plus tax from line 16)
18. Total Prior payments:
(al Amount Paid
(b) Plus Discount
(cl Minus Interest
19. Balance Due Oine 17 minus line 18)
Make Check Payable to: Register of Wills, Agent
* * * PLEASE RECHECK MATH * * *
212
Address P.O' Box 220
1 West Hi Street
City
13
Recapitulation
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule CI
4. Mortgages and Notes (Schedule D)
5. Cash & Miscellaneous Personal Property (Schedule E)
6. Jointlv Owned Property (Schedule F)
7. Transfers (Schedule GI
8. Total Gross Assets (total lines 1-7)
9. Funeral Expenses Administrative Costs/Miscellaneous
Expenses (Schedule H)
10. Debts/Mortgages/Liens (Schedule II
11. Total Deductions (total lines 9 & 10)
12. Net Value of Estate (line 8 minus line 11)
13. Charitable Bequests (Schedule J)
14. Net Value subject to tax Uine 12 minus line 13)
) I , 500 - 00
236.84
.00
State
Zip
( 11
( 21
( 3)
( 4)
( 5)
( 6)
( 7)
986.085.09
51.780.07
.00
( 8)
1.037.865.16
( 9)
(10)
(15)
(11) 58.179.27
(12) 979,685.89
(13) 9"38.985.89
(141 40,700.00
x.06= .00
x.15= 5.020.85
(17) 5,020.85
.00
(16)
'31,472. "31
(18)
4,736.84
(19)
284.01
Under penalties of perjury, I declare at I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true; correct, and co .' '... e. ~e la~n "par~r oth.er tlJ9n thJ person:l~resentative is based on all information of which prepar.er has
any knowledge. 7ft p~.( ;<-'" ~~L~~ C I /9 '/.I7-t'/ /?
SIGNATURE OF PERSONAL EPRESENTATIVE(S) ADDRESS DATE
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS
DATE
REV-l503 EX+ (9-81)
SCHEDULE "B"
STOCKS AND BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Miller, Sara S.
(All property jolntly-owned with Right of SurvivorshiP. must be disclosed on Schedule "F")
ITEM
NUMBER
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
FILE NUMBER
21-78-407
DESCRIPTION
1.
1014 Shs American Broadcasting Co.
Dividend on Item 1, payable 9/15/81 to holders of record 8/21/81
244 shs American Electric Power
Dividend on Item 2, payable 9/10/81 to holders of record 8/16/81
400 shs American Tel. & Tel.
1000 shs Archer-Daniels-Midland Co.
Dividend on Item 4, payable 8/28/81 to holders of record 8/7/81
50 shs A.D.M., 5% stock dividend on Item 4 to holders of record~ 1
320 shs Borg-Warner Co.
845 shs Brascan Ltd.
232 shs CPC International
800 shs Carlisle Corporation
Dividend on Item 8, payable 9/1/81 to holders of record 8/17/81
300 shs Carolina Power & Light Co.
240 shs CSX Corporation
176 shs Dana Corporation
220 shs Dresser Industries
200 shs Duke Power Company
Dividend on Item 13, payable 9/21/81 to holders of record 8/21/81
228 shs Eastman Kodak
396 shs Edison Bros. Store
800 shs Exxon Corporation
Dividend on Item 16, payable 9/10/81 to holders of record 8/13/81
317 shs Federal Signal Corporation
Dividend on Item 17, payable 9/1/81 to holders of record 8/12/81
500 shs Fluor Corporation
500 shs General Motors Corporation
Dividend on Item 19, payable 9/10/81 to holders of record 8/13/81
270 shs General Tel. & Electronics Corporation
940 shs Gulf & Western Industries Inc.
500 shs Ingersoll Rand Co.
Dividend on Item 22, payable 9/1/81 to holders of record 8/14/81
755 shs Madison Fund, Inc.
2000 shs Mobil Corporation
Dividend on Item 24, payable 9/10/81 to holders of record 8/10/81
300 shs J.P. Morgan & Company
320 shs Nabisco Brands, Inc.
348 shs Norlin Corporation
800 shs Norfolk & Western
Dividend on Item 28, payable 10/10/81 to holders of record 8/7/81
304 shs Pacific Gas & Electric Company
500 shs Public Service Electric and Gas Company
596 shs Royal Dutch Petroleum Company
752 shs Shell Transport/Trading, Ltd.
123 shs Signode Corporation
Dividend on Item 33, payable 10/1/81 to holders of record 8/7/81
400 shs SmithKline Corporation
D. .
2.
3.
4.
TOTAL (Also enter on line 2. Recapitulation) $
IIf more space Is needed Insert additional sheets of sama size)
VALUE AT DATE
OF DEATH
29,501.06
405.60
4,094.63
137.86
22,862.50
1 6, 781 . 25
35.00
839 . 06
16,030.00
23,026.25
7,308.00
27,925.00
176.00
5,821.88
11,610.00
4,697.00
9,391.25
3,962.50
102.00
15,952.88
11,261.250
27,150.00
600.00
6,320.19
63.40
18,890.63
23,578.13
300.00
7,990.31
16,743.75
30,546.88
425.00
14,628.13
59,437.50
1,000.00
16,809.38
8,400.00
5,002.50
34,300.00
520.00
7 , 1 63. 00
9,343.75
20,338.50
21 , 831 .50
4,681.69
61 .50
28,737.50
2 2.00
MEMBERS OF THE PHILADELPHIA-BALTIMORE AND NEW YORK STOCK EXCHANGES
ASSOCIATE MEMBER OF THE AMERICAN STOCK EXCHANGE
ESTABLISHED 1844
W. H. NEWBOLDIS SON & CO.I INC.
P. O. BOX 98
8 WEST HIGH STREET
CARLISLE, PENNSYLVANIA 17013
(717) 249-2818
August 31, 1981
Mr. David C. Garity
Trust officer
Farmers Trust Company
Carlisle, Penna. 17013
Dear Dave:
Listed below are the valuations as of August 22, 1981
on the bonds you requested:
100M
Abington Pa. Sch Dist Auth
5% due 4-1-84
81,000.00
30M
Allentown Pa. Sch. Dist. G.O.
Series A 8.25% due 8-1-85
25,200.00
50M
Bucks Co. Pa. Grand View Hosp.
9.625% due 8-1-84
45,500.00
60M
Chambersburg Pa. Area Jt. Sch.
4.50% due 1-15-82
56,700.00
Yours very truly,
w. H. Newbold's Son & 00., Inc.
~~,p~
Richard B. Pursell
RBP/hjg
i
STEARNS & WILLIAMS, INC.
1
30 WEST HIGH STREET
CARL.ISL.E, PENNSYL.VANIA
@)
"'C.4N GOA sri'
REGISTERED JEWELER AMERICAN GEM SOCIETY
TEL..: 249-5540
JEWELRY APPRAISAL
Customer
Sarah Miller
cj 0 Farmers Trust Co.
1 West High st.
Car~!::ll_~Ja._ 1.7~}~~~_
Date
September 1, 1981
Address
f
This appraisal is made upon the expressed understanding between the customer and the appraiser as follows: (1) Values stated
are the estimated cost of replacement at retail prices exclusive of any applicable tax except as follows: (a) mass-produced
articles and certain articles of fore'l.gn manufacture are valued at the cost of similar or ~quivalent items rather than the cost of
actual custom-made reproductions. (2) Grades and weights of mounted gems are approximate unless this report shows that they
were removed from their settings for examination; such removal from settings is done only with the expressed permission of the
customer. (3) Information provided herewith is regarded as confidential; however, we reserve the discretionary right to discuss
this informatiqn with any third party who is in possession of a copy of this appraisal. (4) We assume no liability with respectto'
any action that may be taken on the basis of this appraisal. (5) The name Stearns and Williams, Inc., or the American Gem
Society may not be used in connection with any advertising of these articles for sale.
COMMENTS:
Estate Appraisal
ITEM AND DESCRIPTION
Lady's ring marked iridium platinum containing five diamonds. Center diamond
measures approximately 4.4 - 4.55 rom weighing approximately .38ct. and is an
3.2
has large culet, small table, natural on the girdle, girdle
Color grade is w-6 Imperfection grade is W-5.
approximately 1.2 x 3mm and weigh approximately .04ct. each.,
1.1
are clean. Two round single cut diamonds measure approximately 1.2mm
approximately .Olct. each, one has an internal fracture.
JJf//JI/ 1/ 7~. jlb~~o
{~f1e A. \oJi11iams -
Certified Gemologist
VALUE
Old European cut,
has small chips.
Baguettes measure
baguettes
and weigh
190.00
'/
Telephone
J. I!. 'rite. ljit.IUr.
!\utt-hrllum
i'un?lritll
Pennsylvania 17013
Carlisle, R. D. *7
717-243-4234
September 2, 1981.
Estate Appraisal for the Trust Department of the
Farmers Trust Corrq:>any.
125.00 1 ) . Bracket Clock. Mahogany case. German 8-day
movement. 20th Century.
.-t 2~.00 2). Drop leaf' Stand. Mahogany veneered with a
dral'ler. 20th Century.
--\ 35.00 3) . Chest oi Drawers. Mahogany veneered with four
drawers. 20th Century.
.\ 30.00 4). Nirror. Hahogany. 20th Century. Federal style.
t 100.00 5). G.E. Color T.V. 19 inch. Three years old.
/" )5.00 6) . Upholstered Swivel Chair. Blue.
<";$365.00
/! ti11'p;( I/Ucc-
V
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REV-1510 EX+ (9-81)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "G"
TRANSFERS
Miller, Sara S.
FILE NUMBER
21-78-407
1. Did decedent make any lifetime transfer of property without receiving a valuable and adequate consideration which was
to take effect in possession and enjoyment at or after death, or in which the decedent retained either:
YES NO
a. the possession or enjoyment of or the right to income from the property transferred? or,
b. the right to designate the persons who shall possess or enjoy the property transferred or income; or
c. a reversionary interest?
x
X
X
-------------------- - - ---- ------
2. Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to,
or for the benefit or care of, decedent?
------------ - ----------- ------ ---
!..
3. Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change because of a
reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law?
x
------------------- ----- -----
4. Did decedent within two years of death transfer a material part of his or her estate without receiving a valuable and
adequate consideration?
x
- --- -- - - - -- ------- - -----.- ---
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, DESCRIBE, THE PROPERTY BELOW.
DECEDENT'S DOLLAR VALUE
ITEM ASSESSED TOTAL VALUE % OF DECEDENT'S
NUMBER DESCRIPTION OF PROPERTY VALUE OF ASSET INTEREST INTEREST
A. Real Estate:
1.
B. Personal Property:
1. Cash 2/21/80 6,000.0 6,000.OC 1 OOO;b 6,000.0
2. Cash 1/30/81 6,000.0 6,000.OC 100% 6,000.0
Note: Both of these were gifts
to Lafayette College for
Walter M. Miller Memorial
They reduce the bequest
under paragraph 1 3 of wil .
TOTAL (Also enter on line 7, Recapitulation) $ .0
o
o
o
(If more spece Is needed Insert additional sheets of same size)
REV-1511 EX+ (9-81)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Miller. Sara S.
FILE NUMBER
21-78-407
ITEM
NUMBER
AMOUNT
DESCRIPTION
1.
2.
1.
2.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
A. Funeral Expenses:
Carlisle Memorial Service, Markers
Hoffman-Roth Funeral Home, Funeral Expenses:
Professional Services
Facilities & Equipment
Casket
Interment Receptacle
Clothing
Cemetery
Flowers
Clergy
Hairdresser
Six Death Certificates
$ 510.00
465.00
1,400.00
440.00
60.00
240.00
53.00
30.00
10.00
12.00
$ 3,220.00
466.00
3,220.00
25,950.00
25,950.00
154.00
36.00
15.00
25.00
15.00
130.27
25.00
691.00
138.00
14.00
1,350.00
B. Administrative Costs:
Personal Representative Commissions
Attorney Fees
C. Miscellaneous Expenses:
Register of Wills, Letters of Administration
Myers, Myers, Flower & Johnson, Reimbursement, Advert. Letters
Mildred R. Brenneman, Witness Fee
Stearns & Williams, Appraisal, Jewelry
Muscalus Furs, Appraisal, Fur Cape
MGM Pharmacy, balance due
James L. Price, Appraisal, furniture
Internal Revenue Service, Third Quarterly Estimate
Herbert P. Lenton, M.D., balance due
Belvedere Medical Corp., balance due
T.J. Keith & Assoc., Inc., Real Estate (North Carolina) Appraisal
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed insert additional sheets of same size)
$
58,179.27
REV.1513 EX+ (9-81)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "J"
BENEFICIARIES
ESTATE OF
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
2
Miller, Sara S.
NAME AND ADDRESS OF BENEFICIARY
A. Taxable Bequests:
Allie Lou Pearson, 808 Coolidge Ave., New Cumberl d, PA
at Amos, 3602 Bonnybrook Rd., Harrisburg, PA
Jean Loughridge, 6068 Westview Dr., Grand Blanc, M ch.
Howard B. Miller, 2702 Verell St., Hampton, VA
erlin Miller, 4217 Manorwood Dr., Glen Arm, MD
obert Miller, 11615 N.E. 150th Place, Bothell, WA
ary F. Young, Box 310 R.D. 2, Drums, PA
Janice M. Anderson, Black Butte Ranch, OR
Arline Meiss, 238 N. Broad St., West Hazelton, PA
avid W. Nenstiel, 537 W. Diamond Ave., Hazelton, A
urt F. Nenstiel, 1701 Taxville Rd., Apt. JE, York PA
Jeffrey Miller, 35-50 75th st., Jackson Heights,
ixon Miller, 4508 Reynolds Dr., Virginia Beach, V
Annette Miller Leitzel, R.D. 2, Williamsport, PA
iane E. Hepford, 3408 Canry St., Harrisburg, PA
arcia E. Hepford, 3408 Canry St., Harrisburg, PA
Bonnie N. Strang, 555 Summit House, West Chester, A
Beverly N. Dean, 30107 Carriage Loop Dr., Evergree , CO
avid M. Weigle, 400 Old Orchard Lane, York, PA
m. R. Weible, 207 Westover Dr., Mechanicsburg, PA
lizabeth P. Hamrick, Box 465, Shelly, NC
Ben F. Stone, P.O. Box 425, Elizabethtown, NC
ake Stone, Box 483, Amherst, VA
uth Stone, 61 Maxwell Road, Chapel Hill, NC
and I h St ne 2 Ave. M S.E. Winter Haven FL
FILE NUMBER
21-78-407
RELATIONSHIP
AMOUNT
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
Brother
Brother
Sister
Brother
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
500.00
500.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
2,000.00
2,000.00
2,000.00
2,000.00
2 000.00
ITEM
NUMBER NAME AND ADDRESS OF BENEFICIARY
AMOUNT
B. Charitable Bequests:
1. Lafayette College, Lafayette, PA (See Letter)
2. St. John's Episcopal Church, Carlisle, PA (5% of Residue)
3. Orrum Baptist Church, Orrum, NC (5% of Residue)
4. St. Georges by the River Church, Rumson,NJ (J>;6 of Residue)
5. Elim Baptist Church, Orrum, NC (J>;6 of Residue)
6. Robison Memorial Hospital, Lumberton, NC (6% of Residue)
7. Carlisle Hospital, Carlisle, PA (5% of Residue)
8. Hazelton State Hospital, Hazelton, PA (J>;6 of Residue)
9. Wake Forest College, Winston Slaem, NC (14% of Residue)
10. Mars Hill College, NC (14% of Residue)
11. Roanoke College, Salem, VA (14% of Residue)
12. Robert College, Istanbul, Turkey (14% of Residue)
13. ~ashington & Lee University, Lexi~on, VA (14% of Residue)
30,946.70
45,401.97
45,401.97
27,241.18
27,241.18
54,482.35
45,401.96
27,241.18
127,125.48
127,125.48
127,125.48
127,125.48
127,125.48
$
938,985.89
(If more space Is needed insert additionel sheets of 88me size)
TOTAL CHARITABLE BEQUESTS (Also enter on line 13, Recapitulation)
Schedule "J" Beneficiaries
File Number 21-78-407
Estate of Sara S. Miller
TAXABLE BEQUESTS CONTD.
Item No.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
Name and Address of Beneficiary
Bernice Porter, 3808 Craven Circle, Norfolk, VA
Joe Porter, 4789 Haygood Point Rd., Virginia Beach, VA
Gordon B. Porter, Jr., 3808 Craven Circle, Norfolk, VA
Betty Childress, 12642 Annette Circle, Garden Grove, CA
Steve Stone, Route 1, Orrum, NC
Steven Toney Stone, 21 Towne Village Apts., Lumberton, NC
Louise S. Deaton, 1602 Pecan St., Rockingham, NC
Betty S. Parnell, P.O. Box 174, Laurinburg, NC
Jonathan Stone, 6170 35th Ave. West, Myrtle Beach, SC
Wista S. Moody, Route 1, Wagram, NC
Mrs. George Stone, Route 1, Box 6AA, Latta, SC
Relationship
?
None
None
None
None
None
None
None
None
None
None
Amount
1,000.00
500.00
250.00
250.00
1,000.00
1,000.00
1,000.00
1,000.00
666.67
666.67
666.66
~EV-1514 EX+ (9-6i)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "K"
LIFE ESTATE/ANNUITY/
TERM CERTAiN
ESTATE OF FILE NUMBER
Miller, Sara S. 21-78-407
This schedule is to be used for all single life, concurrent single life, term certain, and joint or successive life estates when no
election is filed to prepay future interest taxes. Special factors to calculate the interest involving more than one life can be
obtained from the Director of the Bureau of Examination, 6th Floor, Strawberry Square, Harrisburg, PA 17127.
[K] Will
D Deed of Trust
D Other
Specify
o Life Estate
Name(s) of Life Tenant(s) Date of Birth Present Age Term of Years Life Estate is Payable
John W. Stone (.50% life estate) 11/22/98 81 Life
B.F. Stone (.50% life estate) 3/20/02 i~ Life *
Bernice Stone Porter 11/28/06 Life *
Steven J. Stone 4/10/08 72 Life *
Ruth E. Stone 10/1~/11 70 Life *
Randolph C. Stone 10/6/13 68 Life *
1. Value of Fund from which income is payable. . . . . . . . . . . . . . .. . . .. $.5,000 + .5,000 * = $10,000
2. Life Estate Factor (see instructions) ......................... .x.14123 .413231
3. Value of Life Estate (Line 1 times Line 2)...................... $706.1.5 + 2,066.16 = 2,772.31
* See Factor provided by Commonwealth, Letter attached
(include on Recapitulation,
lines 15 or 16)
o Annuity
Name(s) of Annuitant(s)
Date of Birth
Present Age Term of Years Annuity is Payable
1. Value of Fund from which annuity is payable. . . . . . . . . . . . . . . . . .. $
2. Frequency of payout ...................................
3. Annual payment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $
4. Annuity Factor (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Adjustment Factor (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .
6. Value of Annuity (line 3 times lines 4 and 5) . . . . . . . . . . . . . . . . . .. $
(include on Recapitulation,
lines 15 or 16)
(If more space is needed insert additional sheets of same size)
REV. \9 (8-77)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
Post Office Box '870
Harrisburg, Pennsylvania
17105
.
IN YOUR REPL.Y PL.EASE
REFER TO
March 5, 1982
Farmers Trust Company
One West High Street
Carlisle, Pa. 17013
Attention: Dennis C. Caverly
Senior Vice President
Dear Mr. Caverly:
Re: Estate of Sara S. Miller
File No. 21-78-0407
County of Cumberland
Date of Death: August 22, 1981
Reference is made to your correspondence dated February 22,
1982, concerning the life estate factor required for the subject
estate.
The following are the life estate and remainder factors for
the last to die of five persons ages 68, 70, 73, 75 and 79. The
factors are based on Table 38 of U. S. Life and Actuarial Tables
1938-1941 at the rate of 3~ percent.
Life Estate Factor
Remainder Factor
.413231
.586769
If you have any questions please contact me at 787-9811 or
787-8278.
Very truly yours,
~J( ~~omPf
Administrative Assistant
Bureau of Field Operations
GLS:id