HomeMy WebLinkAbout04-26-79 (4)
REV-5IB (3-79)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P. O. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
Investigation Division
NOTICE OF FILING OF APPRAISEMENT
Merle C. Kramer
23 Chestnut Street
Newville, PA 17241
(Executor or Administrator)
In Re: Estate of
Ira C. Kramer
Cumberland
County - File No. --.21..;:"7S:"D362
Dear Mr. Kramer:
You are hereby notified that the original
appraisement in the estate of Ira C. Kramer
has been filed in the office of the Register of Wills of Cumberland
County on June 25 . 19-12.. Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
144,500.00
23,312.25*
None
None
$167,812.25
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
days 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. 373.
Date
June 25. 1979
~ \?~~'C /~~
Signed 0
Title Administrativp- Offi ('pr
*Persona1 Property includes Trust Account held at Cumberland Valley Savings
& Loan Association by Ira C. Kramer, Trustee, Merle C. Kramer, Beneficiary,
established 1/6/67, in the amount of $2,101.73.
NOTE: This is not a bill.
REV-457 (8-78)
. DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG. PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DAle;
June 25, 1979
Cumberland
21-78-0362
COUNTY
FILE NO.
Whereas, Ira C. Kramer late of Upper Frankford Township
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 4th day of July 19 ..ll.., 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 designated 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.
DESCRIPTION OF ASSET UNIT AppraIsement
VALUES Made for Inheritance
Tax Purposes
Real Property $ 1 "-"- c;nn nn
-!=rso~al Property 23.312 25
Transfers None
Joint-Held Property None
TOTAL ASSETS 167,812 25
Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this 25th day of ~ ~ '2 . :~l~!" 19 1.9.-.
- \..>.~ ."C~ . 1\.,--'.~4....I '-^--"
() Appraiser
(Number and Street)
Harrisburg
(Post Office)
, Penna.
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REV-483 (8-78)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
/0-/ 7O:Z-~
DATE: /0 -(;2- 79
~~i~~::;~ATH~R~f~~
------------------------------------------------------------------- ----------------------
TO:
A. DETERMINATION:
1. Taxable estate based upon:
~nited States Estate Tax Return (Form 706)
The communication from the Federal Government
confirming the acceptance of or changes to the
Federal Estate Tax Return
2. Amount of credit for State death taxes (as verified)
3. Pennsylvania inheritance tax assessed
(excluding any discount and/or interest)
4. Normal inheritance tax paid to other States or
Territories of the United States (excluding
any di scount and/or interest)
5. Total inheritance tax credits (line item 3 plus line item 4)
6. Total liability for Pennsylvania estate tax (line item 2
minus line item 5)
$8'<( ;)8.S"3
$ /~: L;'f6,31
$ ~ h":10, { =$,-;t.
$
_... Q-
$ EtBJ8.S3
$
,"- 0--
NOTE: Complete line items 7 and 8 ONLY when determination
is based on Federal Closing Letter
7.
. Amount of Pennsylvania estate tax assessed on determination
dated
Addition (reduction) to Pennsylvania estate tax (line item 6
minus line item 7)
$
8.
~~'~
/"/ ? ':l
Doto..;.o,;o. ..0po.0<I by' _ . . "._ i'ec-<--
Date: - - r
/
-----------------------------------------------------------------~------------------------
B. ASSESSMENT:
1. Pennsylvania Estate Tax reflected on:
I ine item A (6)
line item A (8)
2. Less credits:
DATE OF PAYMENT AMOUNT PAID
$
INTEREST
($ )
($ )
($ )
CREDIT
=
=
=
3. Balance of Penn sylvania estate tax due
$
Interest is due at the rate of six (6) percent per annum from
to the date of payment.
Assessment prepared by:
AGENT FOR THE COMMONWEALTH
Date:
SEE REVERSE SIDE FOR INSTRUCTIONS
INSTRUCTIONS
To insure proper credit tc) your account, the name of the estate and file number should be
clearly printed on the check or money order.
This determination and assessment is made in accordance with Section 421 and Section 732
c)f the Inheritance and Estate Tax Act of 1961, 72 P.S. 2485-421, 732.
The est(Jte tax imposed by Section 421 is due at the date of the decedent's death but sholl
not become delinquent until the expiratic)n of eighteen (18) months after decedent's death provided
that any estate tax occasioned by a final change in the Federal return or of the tax due thereon
shall not become delinquent until the expiration of one (1) month after the person liable to pay
the tax receives final notice of the increase. Calculate interest from the delinquent dote shown
on the face of this form to the date of payment using the following interest table:
-~---------------~----------------------------------------------------------------
1 mo nth .005 4 month s .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .015 6 months .030 9 months .045 12 months .060
1 day .00017 11 days .00186 21 days .00352
2days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 14 days .00237 24 days .(1040 3
5 days .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 day s .00437
7 days .00118 17 day s .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .DO 16.9 20 days .00335 30 days .00500
.----------------------------------------------------------------------------------
Any party in interest, including the Commonwealth and the personal representative, not
satisfied with the assessment may object thereto within sixty (60) days after receipt of this
notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S.
~ 2485-1001)
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
RCC.84
(8- 77)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*'
TO:ftf"le ( 1<, (luJtt
(/(' {11 Vlt'~ I 1'1 )y(/ .~ j:-.kll..ic'/t }cht' ~tJ1
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fe'Jrll ~/{', ?/J 17("/3
DATE
" '2.1-7P
ESTATE OF 'L R /-1 c: /( rei ,rJE'/'
:2. J - 7 'I' - 036.2-
FILE NO.
COUNTY FILE NO:
,t; 172-4
COUNTY OF (11...-"1 h..-,---/;:J .-l c/
DATE OF DEATH '7 - /-f - r; Y
For County Information purposes only
-------------------------------- ---------- ---------------- ---- --- - ---
Appraised Value of Estate: l. ,) Jy
Real Estate
Personal Property
Jointly Held Property /Transfers
$ ! /..1t.l6c.'O.CC
.L 3 f 12. . 2.:>
Total Gross Estate
$ /'-'7) ~ll2... L:J
2(" {. }('. /3
)
$ ! ~ r; i s.IL . I L.
t
Total Approved Deductions
Clear Value of Estate
Less: Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
$ I '1 '7 I ~ z J L
Amount Taxable @ 6% Rate
$
i q '1 J I i\ 2 I L
tax due
$
~ (;21('. S3
Amount Taxable @ 15% Rate
tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE $ 't: g 2 ,,"'S 3
Less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST TAX CREDIT
$ = $ t..3/.:J: 7Y"
'I /,) = 2'3 f[ ('0
f. J
=
'Y
. -/2..
It'
$ {": C{ (' i.. (.
+ $'1/'],,7'(- -
it - Z G. ? (/
J. ~ '"f " ,J.. 'J +
+
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
$
": (J ...--
.~ 2 ~,. . -'
Interest will accrue at the
Inheritance tax from
rate
of 1~ix_ 16) percent per annum on the unpaid balance of
'!L . &- 7'1 to the dat,e ~f payment.
(I,l j Ii (l.il\., _
, C
~ b. k. 'r",.J~
Assessed by:
. I.. . C'
\ " ,/" (d (
Agent fo, the Common_a,
to'
SEE REVERSE SIDE FOR INSTRUCTIONS
'_ 1." w"'i__f\/i'::;~~~:-:) 'T~') ./~: ,:'\\/:"0
Inventory of the real and personal estate of
IRA C. KRAMER
deceased.
1. Farm situate in Upper Frankford TownShip, Cumberland County,
Pennsylvania, containing 101 acres, 15 perches located
approximately one mile East of the Bloserville Road along
Township Road 441 (Fry town Road), deed being recorded in the
Cumberland County Recorder's Office in Deed Book "L", Vol. 8,
Page 357, appraised value
2. Premises located in West Pennsboro Township, Cumberland County,
Pennsylvania, situate East of the Borough of Newville and fronts
264 feet along the North side of Route 641 and extends in depth
approximately 55 feet, having thereon erected a repair shop and
gasoline service station, containing .337 Acre. Deed being
recorded in the Cumberland County Recorder's Office in Deed Book
"U", Vol. 12, page 283, appaised value
3. Farmers National Bank of Newville, Pa. checking account
4. $1,000.00 Certificate of Deposit of Farmers National Bank of
Newville with accrued interest to date of death
5. $6,600.00 Certificate of Deposit of Farmers National Bank of
Newville with accrued interest to date of death
6. Certificate of Deposit #18-3019 for $1,000.00 of The Commonwealth I
National Bank plus accrued interest to date of death
7. Cash in Decedent's wallet
8. Sale of household goods at public sale
9. 191 shares Philadelphia Electric at 17.40625
10. 63 shares U G I Corp. at 19.90625
11. 26 shares Cities Service at 49.4375
12. 42 shares Delmarva Power & Light at 13.4375
13. 50 shares Willys-Overland Co.
14. 21 shares Charlestown Racing Association at $9.25
15. 6 shares Shenandoah Corporation at $9.25
16. 2 shares Cumberland Valley Co-operative Association, Common at
$10.00
17. 37 shares Cumberland Valley Co-operative Association,
Preferred at $10.00
18. Miscellaneous old coins and slugs
Total
15,000 00
29,500[00
330 81
1,012 50
6,996 00
1,012 97
13 00
4,698 30
3,324 59
1,254 09
1,285 38
564 38
No Va ue
194 25
55 50
20 00
370 00
78 75
65,710 52
i
I
Ii
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND J
55:
MERLE C. KRAMER
being duly sworn according to law, deposes and says that he is the Executor
of the Estate of Ira C. Kramer
late of Jlp.peL...Erank.f.or.d__Town!':h; P 1--- ' Cumberland County. Pa., deceased and that the
within is an inventory made by Merle C. Kramer ., the said Rxp-cutor
of the entire estate of said decedent, consisting of all the personal prop.nty and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn to
and subscribed before me,
~ ~ J 1:9t; 19 79
cJit.AJ. l.A. 0, e j-~-tt:~o
.NOTARY PUBLIC
Carlisle, Cumberland County
My Commission Expires March 26, 1981
6..~fo
~~
-
Exec:utor - ~ktxJIt.q(
Merlp- c.. Krrlmp-r
23 Chestnut Street, Newville, Pa.
Address 1 7 2 4 1
Date of Death
4th
Day
JULY
Month
1978
Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
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