HomeMy WebLinkAbout12-21-78
RESIDENT DECEDENT
~r.2 \~nb
U;...tOUNTY OF
'*
RCC-33 (4-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
CUMBERLAND
IMPORT ANT:
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the
County where decedent resided; Return is due within nine months after date of death, unless an extension is granted
by the Secretary of Re'ienue. <Section 703 of the Inheritance and Estate Tax Act of 1961.)
(STATE FULL NAME OF DECEDENT)
} AFFIDAVIT OF
EXECUTOR
County ~
IN THE MATTER OF THE EST ATE OF
JOSEPH \~. HARREN
CUMBERLAND
Late of
State of
PENNSYLVANIA
}"
County of PERRY
~x~~~
RICHARD P. CORMAN
of the estote of the above-named decedent being duly sworn, depose S and sayS
June 29, 78 ~ }
Decedent died , 19_ testate leaving a last will, copy of which is hereto attached.
(MONTH) (DAY) (YEAR) i)(*~tX.i4
Nameandoddressofattorneyor } Shaubut C. Walz, III, Esquire; Walz & Walz, 341 Market
other authorized r.pres.entotive to whom
all corresflondence should b. mailed. Street, Newport, PA 17074
Executor
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(EXECUTOR~~XX~~
the assets thereof and their 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
IN WHICH DECEDENT RENTED A S_~FE DEPOSIT BOX
That the contents of said safe deposit box or boxes are itemized under Schedules B
with the exception-of the following, for the reasons hereinafter set forth:
of this return,
That Schec/u/e A attached hereto and made part hereof sets forth fully and in detail 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 Schec/u/e 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, s tanding to decedent's credit in banks of deposit, savings
banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons
giving also separately the accrued interest thereon, if any, down to the last interest day prior 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 promis sory note s 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 interes t thereon to the date of decedent's
death and other investment securities 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 llusiness.
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 submitted. 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 effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, the
relationship of the transferees to the decedent, the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a cony
of the deed, trust agreement or other instrument creating the trust. Therp. is also set forth in said
schedule a list of all property, real and personal, with its value, which passes at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint-
ment vested in decedent, 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 schedule.
That Schedule 0 attached hereto and made part hereof sets forth the names and addresses 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 at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, and 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 the decedent jointly with another or others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including fUneral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and fUdiciary'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 decedent; debts and claims owing and Illlpaid at time of
death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged 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 debt is less than the
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,
have been carried forward and properly registered in the Summary.
~ /f ()~~
.........R.i.char.d....P.........C.orm.an.,......E.x.ec.utor..............__....._...
(E%ecut~~1(l.X~m
........R.P....~.........................................................................................................-..
(Street Number)
Millerstown, PA 17062
.......................................................................................................................................
(City or Town aM 8to.te)
NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None", ~nd in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business, that the
data and statements required under the paragraph above relating to Schedule "B" are attached. Also make
certain that column #1 in the "Summary" has been properly completed as above-directed.
Subscribed and sworn t
efore me this .................................
.. a..
RC C-34 (4-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
,TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE IIAU
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 identified
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 with
a general description or the property, with a reference ta the record of the
conveyance by which the decedent took title; If a farm state number of a.
cres; also statement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, 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 writ.
In this spoce)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMA TED
MARKET VALUE
One and one-half story brick bungalow, known and
numbered as 50 Altoona Avenue, Enola, PA. See
Cumberland County Deed Book K, Volume 18, Page 72.
Sold 8/22/78 to Michael j. Huling, et. ux" for
$33,000.00
B t.i1. c;) a . 3:?; t.. ()
v
J.A~ 7-.€-2--- i
9;)1~
I~ Z !./
$4,310.00
$33,000.00
/
3.3,D(){j, DO
Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
$33,000.00
~ DOo. DO
".
RCC -35
<I
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
'*
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 fiduciary in said capacity, partnership interests, interest in any undis tributed
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 ESTIMATED
VALUE MARKET VALUE
1. 1974 Ford Torino automobile. Sold to Maurice L.
Brubaker.
$1,500.00
3,266.85
127.00
2. Household goods - sold at public sale on 8/19/78
3. Household goods not sold.
4. Jewelry taken from safety deposit box. Sold to
Theodore Nye, jeweler at Harrisburg East
Mall
450.00
5. PA property tax rebate program
6. Keo Sales and Service - return of trailer down
payment
7. Dauphin Deposit Trust Company - refund of loan
application fee
8. Dauphin Deposit Trust Company - refund on safe
deposit box
9. Walter M. Jacobi - refund on house insurance
92.50
900.00
6.50
3.10
27.00
10. etc. - $2.00 Bill, Series 1891 and Kennedy
half, 1964.
6.50
11. utual Life Insurance, return of unearned premium
12. roceeds of Travelors Insurance Company, life in-
surance payable to the Estate's Executor.
13. roceeds of Cornplanter Tribe, fraternal organi-
zation death benefit, payable to the Estate.
14. efund on Automobile Insurance
63.92
2,000.00
150.00
55.00
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
x X
8,648.37
DEPARTMENT VALUATION
(Do not write in
this space)
')600.DO
.3 dl.r~. is
)
\do1. DO
'+50.00
C\~. SO
'too. QO
t,.50
3.10
~1. 0 t)
~.60
lc>2l C\ ~
d 8{)D. no
I
t~. DC)
~5.00
~ ~~i.31
I
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFI CIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED
(If step-children or DATE INTEREST OF
State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest, vested, contingent or other are involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR NO BIRTH
Richard P. Corman nephew YES over 21 ALL
RD 2
Mi11erstown, PA 17062
I
I
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
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Real Property ......................
Personal Property .
Transfers..... .....
.Jo.intly...held..proper.ty .
Gross Taxable Estate
( 1 )
SUMMARY (As Reported)
.............(Sch. "A") $33~OOO..OO
. ...... (Sch. "B") $~,fj4f3.. .3.7
(Sch. "e") $..
.......... ....... (.Sch~.IIEII ~4,847.22
$
$
(2)
(As Determined)
$
$
$
$
$
$
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R C C-38
RESIDENT DECEDENT
SCHEDULE" E"
JOINTLY OWNED PROPERTY
,.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This schedule must disclose all property, real and persona.l, owned by the decedent jointly
wi th anot.her or others, including intangibles, standing in the name of' the decedent and others. List
real estat.e first, as entireties, or joint tenants, giving brief' description, as indicated under Schedule
"A", plus the date and place of' record of' instrument ef'f'ecting 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 dece.ient.
Description of' Property, Date of' Acquisition, Name uni t percentage Estate
Address and Relationship of' Co-Owners, and Place Value Share Valuation
of' Record of Instrument, where Real Estate.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Stlace.
Value of
Entire
Property
Value of
Decedent's
Interest
Dauphin Deposit Trust Company, Summerdale,
PA, Office. J~nt checking account
#40-95-920-1Vfn the names of decedent
or Richard P. Corman; established
7/16/76; Date of Death Total Value
$347.22
100%
$ 347.22,/
3"\1. ~~
Dauphin Deposit Trust Company, Summerdale,
PA, Office. Jojnt Savings Account
#32-6-12168,~n the names of the dece-
dent or Richard P. Corman; established
5/17/78; Date of Death Total Value,
$4,500.00
100%
$4,500.0 ~
If 500. t)O
J
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
$4,847.22
...
.
/J-
!JI-:J
1),'1
L L..
WALZ & WALZ
ATTORNEYS AND COUNSELLORS AT LAW
341 MARKET STREET
NEWPORT, PENNSYLVANIA 17074
SHAUBUT C. WALZ, m
JUDITH TWIGG WALZ
AREA CODE 717
567-6993
July Zrr, 1978
Dauphin Trust Company
Summerdale Plaza Office
Routes 11 and 15
Enola, PA 17025
RE: JOSEPH W. HARREN
Gentlemen:
I represent Richard P.. Corman, Executor of the estate of
Joseph W. Harren who died June 29, 1978.
I would appreciate your verifying the following information
and also sending me the date of death valuation and the date of
opening in "or" names on the following joint accounts:
1.
Joint checking,account number
40-95-920-1~ names of dece-
dent "or" Richard P. Corman.
Date Account Opened
7-16-76
Value 6/29/78
$ 34 7 . 22 ."...
2.
Joint Saving~ccount number
32-6-12168An names of dece-
dent "or" Richard P. Corman.
5-17-78
$4,500.00 .",
I understand that there was also a safety deposit box in the
name of the decedent "or" Richard P. Corman. If your bank has any
other accounts listing Joseph W. Harren as an owner or co-owner, I
would appreciate any information you can give me concerning said
accounts.
Thank you in advance for your attention to this matter.
Very truly yours,
WALZ & WALZ
S~L~a
By.
Shaubut C. Walz, III
SCW/ces
~~
Richard P. Corman ~~
~~
c--g~ ~ ~Assistant Vice Pres.
Signature .. Title
cc Mr.
8-9-78
Date
*'
R E v-s 18 (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
Richard P. Corman
R. D. 112
MillPTRtown, PA 170~?
(Executor or Adm ini strator)
In Re: Estate of
Cumberland
Joseph W. Harren
County - Fi Ie No.
21-78-0371
Dear Mr. Corman:
Y h b 'f' d h h original
ou are ere y notl Ie t at t e .
appraisement in the estate of Joseph W. Harren
has been fi led in the offi ce of the Regjster of Will s of Cumberland
County on February 22 ,19~, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
33.000.00
8.648.37
None
4.847.22
$46.495.59
As to such tax that is paid within three months from date of death, 0 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 dote of death,
interest at the rote 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 os provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373.
C-.".
Dote
February 22. 1979
Signed
{~,/ :,-...,:--".',:~~
" ",
.... -...... '-
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"-."......,..........'........'-....
Title
U
Administrative Officer
L~-
Note: This is not 0 bill.
REV-457 (8-78)
DE~ARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
February 22, 1979
Cumberland
21-78-0371
COUNTY
FILE NO.
Whereas, Joseph W. Harren late of East Pennsboro Township
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 29th day of June 19 Z!L, 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 $ 33 000
00
Personal Property 8,648 37
Joint-Held Property 4,847 22
Transfers None
TOTAL ASSETS $46,495 59
Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this 22nd day of '-Q, " C~~~ (.'. ..'~.TY 19 7L- .
-.\~.:u \. \v.~'- c .'
. c.) Appraiser
(Number and Street)
Harrisburg
(Post Office)
. Penna.
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