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HomeMy WebLinkAbout03-30-79 (2) RC ~-33 (4-UJ '~ ; d/,g~/77 .. dL/-7Y-C3R1 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPORTANT: This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the County whl:re decedent resided; Return is due within nine months after date of death, unless an extension is granted by the Secretary of Re'ltenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) (STATE FULL NAME OF DECEDENT) } AFFIDAVIT OF EXECUTOR ADMINISTRA TOR County IN THE MATTER OF THE ESTATE OF SARAH J. GEEDY Lote of Shippensburg, CUIrberland State of Pennsylvania County of Cumberland } .., ~ Patsy At: Naugle of th., estate of the above-named decedent being duly sworn, depose S Execu!${ix and sayS Decedent died June 30 (MONTH) Name and address of ottorn"y or } other authorized repres,entative to whom all correspondence should be m"iled. (DAY) , 19~{testate leaving a last will, copy of which is hereto attached. } (YEAR) ~ M:X::rea & Davis 24 West King Street, Shippensburg, Pa. 17257 That as such Executrix deponent is familiar with the affairs of said estate and the property constituting ( EX E CU TO R-ADMINI ST RA TO R) the assets thereof and tht:ir fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT Peoples National R;::mk Sarah J. Geedv Shippensbur~4 Pa. 17257 That the contents of said safe deposit box or boxes are itemized under Schedules with the exception'of the following, for the reasons hereinafter set forth: of this return, That Schedule A attached hereto and made part hereof sets forth fully and in detai I all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate pos session, standing to decedent's credit in banks of deposit, savings banks, trus t companil~s, or other ins titutions, whether individually, or in trus t for any other person or pers ons giving al so separately the accrued interes t thereon, if any, down to the las t in teres t day priOT to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de- cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever, kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair,market value be less than the. face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's death and other inve stment secm, lie s owned by the decedent at the time of death, with the market value there- of at such time. In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or b,usiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitten. It should also set forth in itemized form, together with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers of property, real or personal, within two years of decedent's death, in contemplation of' decedent's death, or intended to take eff'ect in possession or enjoyment at or after neath, said schedul e sets forth the nature and value of' such property, to whom transferred, the relationship of the transferees to the decenent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding sain transfers. In the case of transfers intended to take eff'ect in possession or enjoyment at or after death, there is also attached to the seher!ule a COllY of the deed, trust agreement or other instrument creating the trust. Ther.~ is also set forth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's neath by virtue of the exercise by necedent, either individually, or jointly with another, or any power of appoint- ment vestedindecedenL, either individually or jointly, by the will, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schenule. That Schedule D attached hereto and made part hereof sets forth the names and addrpsses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages RL the time of decedent's death of' all minors, annuitants ann beneficiaries for life unner necedent's Will. It also contains Ii statement showing which of the beneficiaries named in the necenent's will, if any, died prior to necenent, the dates of their death, their issue, ann the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by tljC> decedent ,jointly wi th another or others, incluning intangible, standing 1.n the name of the decedent ann others, plus the date and place of recorn of instruments effecting the vesti ture of real estate and Llle date of acquisition of personalty, plus the name, address ann relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in deLail all debts and deduction" claimed for ann on behalf of this decedent's estate, incluning funeral eX'penses paid; family exemption, where appl icable; costs of administration of this estate; counsel fees and f'udiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decenent; debts and claims owing and 1I!\l'ai,l at time of death; taxes accrued chargeable for period prior to decedent's neath (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledgen for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or nebt is less than the estimaten amount claiming and allowed, that the same will be reported to the Register of Wills, ann that the amount of tax assessee! can be reassessen in accordance therewith. That the totals of the appropriate columns in Schenules "A", "B", "CO, "E", and "F" as nirected therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ......... , ( '.;' 197.9......... ......\:d~E';di.;;;~.....m........._- 114 South Penn St. ................................................................................................................... (Street Number) ,..,~~p.~~':l:E9..'..,..r.~~.....~??,??.....,. (City 01' Town and State) ..........................,.....'f"......... day of ",' ";. .," Nota.l:y Public My Conlll. expires: ,( ) , " t., ( , , J v- i NOTE: Before signing affinM'it make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the worn "None", ann in case the assets include rare and unlisten securities, securities of close or family corporations or an interest in any co-partnership or business, that the nata and statements re~lired under the paragraph above relating to Schedule "B" are attachen. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RCC-a4 {4-73Y. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUIE BUREAU OF COUNTY COLLECTIONS . TRANSFER INHERITANCE 1rAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY *' Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent as tenant in common with another or other, should be identifi ed as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together wi th o general description of the p"operty, with 0 reference to the record of the conveyance by whl ch the declldent took title; If a farm state number of a- cres; also statement of mortgolge encumbrances upon each parcel at death of decedent. Taxes, assessm,.nts, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not b. deducted from this schedule. (1 ) (2) (3) DEPARTMENT VALUATION CAUTION (Do not wr It. In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEA TH ESTIMATED MARKET VALUE Real estate situated at 114 South Penn Street, Shippensburg, Cumberland County , Pennsylvania, oonveyed by George l-l. Geedy, Jr. and Betty L. Geedy, his wife, by deed dated February 15, 1956 ;;md reoorded in Cumberland County Deed Book "B", Volurre 17, Page 35, to George A. Geedy, Sr. and Sarah J. Geedy, his wife. George A. Geedy, Sr. died on May 2, 1964, thereby vesting the entire fee in Sarah J. Geedy, Decedent herein. 3250. 00 ,/ V 13,000.00 V Insert this totol opposite "reol property", Schedule "A" in the X X X X X "As Reported" column on the lost poge of this return. 13,000.00 l3,O[)O.oO RCC -35'. RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY *' COMMONWEALTH OF PENNSYLVANIA TRANS}~R INHERITANCE TAX INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e. g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or f'iduciary in said capacity, partnership interests, interest in anyundistributed estate of' or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) Savings Acoxmt #025-474-6-20, Peoples National. \ Bank of Shippensburg \~ .~ l /"-,. {, \ ./ r:/ Small maple finish comer cupboard 4 shelf book case, open front GE 9inch portable colored 'IV Console Singer Electric Sewing Machine, Old rrodel Lazy Boy type recliner chair Earl Arrerican Lazy Boy Recliner Chair Console Zenith Colored 25 in. 'IV 2 pc . living room suite, older nodel 2 she~f Glass front bookcase 3 pc. end table set 3 pc. lirrro oak bedroom suit with springs and mattress 4 pc. bedroom suite with spring and mattress Single door cedar wardrobe, snaIl SnaIl chest of drawers Dresser with mirror Metal Ibuble door wardrobe , I 3,372.67.........- 95.0~ 40.00 l50.0D' 20. ocr 60. ocr 95.00 225. ocr 20.00' 20.00' 15.00' 140.00' 150. 00' 55.00 15.00 25. 00. 20.00 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X 4#517.67 LiSI1.L1 J ,RCC-3i? COMMOXWEALTH OF PENNSYLVANIA TRA~SFER INHERITANCE TAX SCHEDULE "c" TRA.NSFEIlS rillSIDE~T DECEDENT (1) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) no (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) no (3) If the answer to (1) or (2) above is in the affirmative state: not appllcable (a) Age of decedent at time of transfer (b) State of decedent's heal th at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) no (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) no (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: no (a) The possession or enjoyment of or the right to income from th(' property transferred? (Answer yes or no) no (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) no (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others not applicable (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) no (8) 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 c01l1d revert to decedent under terms of transfer or by operation of law? (Answer yes or no) no (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) not applicable NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es Uma ted) DEPT. VALUATION (Dept. Only) None None N~ Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. None .. " RCC-37 (12-63) COl\1l\ION\\'EALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BENEFl ClARI ES BENEFICIARIES AND ADDRESSES \State full names and addresses of all who have an interest, vested, contingent or other- wise, in estate) RELATIONSHIP (If step-children or illegitimate children are involved, set forth this fact.) SURVIVED DECEDENT STATE YES OR NO DATE OF BI RTH INTEREST OF BENEFICIARY IN ESTATE Patsy A. Naugle _Ll4 &)uth Perm St. Shippcncburg, P.J.. l7~"""" Granddaughter yes sui iuris 'R"".::o 1 .::of- 1\1,..., 1 1 L1 S. Perm St., Shippensbur. 'Ibni B. Geedy 114 South Penn St. Shirr=n9bl1r'J,Pa 17?r::..7 Granddaughter yes I I sui juris Household furnishings and Savings Accormt Mary M. Gutshall MJL LvIl , PeIlIld . Daughter yes sui I I I ves : sui juris Pest. residue and renainder .------------t--------------------. ____mo. -- -- -- - jU:E.-i~..__ .m______________.___ __ _ __ r I Ebrothy Miller R. R., Newvllle, Pa. Daughter George Geedy, Jr. R.R.#~, Sh1ppensbl~g, ~a. Son yes I i '-+- i : +-------- ------f------------------- -+~~ juris +- I I ! ----r I sui iuris r r- Betty Chase Plyrrouth, New Harrpshire Dauahter ves Beatri~ Hibbard Chell, Wyomir.g Daughter I i I r I yes sui juris i I r +---- , I sui iur:l~L____ I ves , .---_...--...-----~ 1 ves !sui iuris r I -I- I i i -- I I yes sui iuris J Kenneth Geedy IEroy, New York Son Wi 11 i rim r-P=1Y Shreveport, Louiscma c,...,.~ Jennie Devor 115 Apple Avenue ShipPo!!!!l.5bmg, Fa. :. I ....J/ Daughter Deponent further says that all the above-named beneficiaries are living at this time except below:no exception __--1___________________ -,,- NAME DATE OF DEATH RESIDENCE -- -~----------- .... -; ..8rn,..-.4 E<'lt ~:: c: 'a Q) E 's Q) .2 'O'i5.8 ~ g: zOJ~ ~~~ OJ ::l 0 ~ E ~ ~ p:: Real Property Personal Property Transfers Gross Taxable Estate SUMMARY ...(Sch. "A") (Sch. "B") .(Sch. "C") (1 ) (As Reported) $. $ $.. $ $..... $ (2) (As Determined) $ $. $ $ $.. $ .... o:l Q) >< Jil :x:: .... o ~ z ------- >: o :c ~ l:l Vl 'a _ 'E .- "0 ~-< i- Z W - ~ W (fJ ~ ~ p.. p.. -< w ::r: t-< ~ o ~ ~ t-< t-< ~ ;'. ~ o Jil :x:: ~ .... t-< ~ -< o t-< (fJ ~ '0 Q) en r:l Q) .... Q) Cl ...... o Q) ... o:l ~ ...... o j::. :: o u o:l 'a o:l 2: :.>, Vl >: "'" Qj p.. ...... o ..c .::: ~ ;.. ". >: o E E o U ...;l ~ fI) - ~ Cl: =- =- ~ Q Z ~ r- CI:: o =- ~ CI:: . 10 R C C-3B RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRl'CTIONS: This sehedule must disclose all vroperty, real and personal, owned by the decedent jointly wi th another or others, including intangibles, standing in the name of the decedent and others. List real estate first, 'IS entireties, or joint tenants, giving brief description, as indicated lmder Schedule "A", pIt.s the date and place of record of instrument effecting vestiture, but do not include entireties or out of' state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Recorrl of Instrument, where Real Estate. Unit Value percentage Share Estate Valuation DEPART1lENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest None None Insert this total opposite "Jointly Owned Property", Schedule "E" None in the" As Reported" column on the last page of this return. Nl~ ~ . * R E V-518 (8-78) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Patsy A. Naugle 114 South Penn Street Shippensburg, 2A 17257 (Executor or Administrator) In Re: Estate of Sarah J. Geedy ~-'--'-'--'--- Cumberland County - Fi Ie No. 21-78-0387 Dear Mrs. Naugle: You are hereby notified that the original appraisl~ment in the estate of Sarah J. Geedy , has been fi led in the offi ce of the Re1 i ster of W; II s of Cumberlano County on June 18 , 19~, Said appraisement reflects the following va I uatiOins: Real Estate_ Personal Property Transfers Jointly Owned Total 13,000.00 4,517.67 None Hone $17,517.67 As to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22,1965 to June 16,1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty d<IYs after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L...:~73. Signed ( ('; .., . -..-' --..... ""'-,. ---"...~:\_'=----- Date __June ~8, 1979 <_! Title Administrative Officer Note: This is not a bill. RC C-2 (2-64) COUNTY June 18, 1979 Cumberland DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE FILE NO. 21-78-0387 Whereas, Sarah J. Geedy late of Borough of Shippensburg in the County of Cumberland Commonwealth of Pennsylvania, having died on 30th June 78 the . day of 19_, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Leo Fulginiti . an appraiser duly appointed according to law, having been designate:d to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance taxes at the lawful collateral rate on any such future Interest. Unil Appraisement Description of Allel Values Mad. for Inheritance Tax Purposes Real Property $ l3,CGCIOO Personal l'roperty 4, 5l7[~;_~ Joint-Held Property lione Transfers None TCTAL ASSETS 17,517 67 .- -- form~;V~~hbl:~ ::l[h~worn accor1iClhto law, ~:; o~erebY ~~~ifY that ~.~~ ab~ve a.fE~~i~ement is made 1~~Bon~ ; <~ -; , ! - > ......,.J Appraiaer (N\Jmber HId Street ~ tlarr1.S0urg (Poat 0fll...1 , Penna. ~ d 0- ~ '" ..... ?, Eo< ..., ::::::::> z t::l - '" z ~ '-' - '" ---. ~ c Q co >- (..) r.l '""" 00 H ---. r-.:3 :;J :.1 '.0 Cl::: - ~ .0 ;: l::: Q., tf.l c:.- '" '" =- !:: ci I 0 ~ i: ~ ~' ~ >< C) '" '" '" Q 0 0 :<; ~ ..., "" ~ P t'i ",' f;; ~ .~ .~ ~ w --.. "0 "0 ~ --.. w c .~ {!) '-' ~ .c... 10. .c... Eo< <::> 0 ... ~ ~ ~ :::l. ~ .c... ~ ~ ~ U5 !:: '-' (';J '" ::l a ... ~ ~ "<l:: "<l:: Iol ~ . <::: - '""" ...., '" ;:: l H 0 1;; ...., -....1 4-1 ..::. ..., "l:l ~ ~ - ~ {!) Z t.l..l 0 '-' \ "'t ~ l:: ~ ~ ~ .c <::> :.f) ~ c::l t5 ... Eo< UI Q ~ '1::l ..l::> -.. 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