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HomeMy WebLinkAbout12-18-79 , ;, I. j i!; j! 1,/ I" /2 I f- Ti REV-449 (8-78) SUPPLEMENTAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS 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 where decedent resided; Return is due within nine months after date of death, unless an extension is granted by the Secretary of Re'.tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Lete of CUMBERLAND PENNSYLVANIA } AFFIDAVIT OF EXECUTOR County ~~K IN THE MATTER OF THE ESTATE OF GARNET SCHOLL (STATE FULL NAME OF DECEDENT) AdN~MKI)i~x CUMBERLAND Marion Scholl Crowe and John Carl Crowe } .., State of County of. Executor 01 the estate of the above-named decedent being duly sworn, depose and say (MONTH) Name and address 01 attorney or } other authorized repreSAlntative to whom 011 corres~c,ndenc" should be mailed. (DAY) , 192~ testate leaving 0 last will, copy of which is hereto attached. } ~inH~K Decedent died June 27, John E. Slike, Esq., Arnold, Slike & Bayley 2109 Market Street, Camp Hill, PA 17011 That as such executors deponent is familiar with the affairs of said estate and the property constituting (EXECU TO R-ADMIN I ST RA TO R) 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 THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLVERS TO DECEDENT CCN~ Banls" N.A.__ Decedent \...d.J::1.L L.d..L \....1. L.ylYId.-.L.L Camp Hill, Pennsylvania That the contents of said safe deposit box or boxes are itemized under Schedules wi th 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 possession, standing 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 priM 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 savi~gs, 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 n<<ture, 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 le:ss 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 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 f'amily corpcrations, the values reported are as f'ar as possible substantiated by f'inancial statements of the corporations, showing the assets and liabili ties 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 husiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of' the agreement) togethE'r with a statement setting forth the character of the business, its location, and such other f'acts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be suhmitted. It should also set forth in itemized f'orm, 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' transf'ers of'property, real or personal, within two years of decedent's death, in contemplation of' decedent's death, or intended to t~ke effect in possession or enjoyment at or af'ter death, said schedule sets f'orth the nature and value of' such property, to whom transferred, the relationship of the transf'erees to the decedent, the proportionate share received by each transf'eree 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 af'ter death, there is also attached to the schedule a cony of' the deed, trust agreement or other instrument creating the trust. TherR is also set f'orth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment ves ted 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 D attached hereto and made part hereof' sets f'orth 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 f'or 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 f'orth 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 yesti ture 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 f'ees 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 unpaid 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 ppoof' 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", "e", "E", and "F" as directed therein, have been carried f'orward and properly registered in the Summary. Subscribe~8nd sworn to before me this ................................. I i December 79 ~/d~Of~~__l~~: T~e1ma S. McCauslin, Notary Pub~c My Commission Expires Juiy 1. 1980 Camp Hill, PA (~mber:ilnd County NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and 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 llilder 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. 9-~~ C..e"-/~ ~---..L-- U, ..~?.].1~~..5~J:.'""--JL.Q..~..~~&-_~_ (E:recutor-~ .....!?.4..l.....~r..e.n.tw.a:t.e.r.....Raad............................._..._..__.. (Street Number) .... .g~~P.....~~..J:J..l...)?.A....l.7.QJ.l............................................. (City or Town. and State) Rf !~JENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY R E ',-4;;1 ,c-70 I CC Mr"Oi"YEALTH OF PENNSYLVANIA TF ANS:: E R iNH E RIT ANCE TAX IN ;TRtJCTJO"JS: This Schedule must disclose all tangible and Intangible personal property owned individually by the de 'eden', at ti", time of his death. Property owned by the decedent jointly with another or others must be listed ;~~ tt;:S.che-S,i!c:-,"E". Intangible persona! property, titled in the name of the decedent, but payable at death to another 0, (hn~, ii'l.:oing but not limited to P.O.D. U.S. Savings Bonds and tentative trust accounts, must be listed, despite Ih fa~1. that ,ilLY arc not of the administered estate. ie personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and fur i,hiil.~S, b,;<)l-;s, paintings, automobiles, boats, etc.) lnUwglble personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mo (gages, ;full:S, together with accrued interest or dividends, salaries or wages, insura.nce payable to the estate or fid C;,'!\ in ~ajd capacity, partnership interests, interest in any undistributed estate of or income from any property \1..:1 ( ie, tillS! under the will or agreement of anathe!, even though located outside of the State, at the time of death, Sil, Ie! he lJsted in this schedule. Item No. llEM List and describe fully UNIT VALUE ESTIMA TED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) $6,100 United States Steel Corporation 4-5/8% bond maturing in 1996 N YC Dividends and interest declared but not paid at date of death as follows: I 1 i 61. 06 I 3,724,66 Amstar pfd. stock Arnstar Corp. common stock AT&T common stock Duquesne Light common stock Jones & Laughlin Steel pfd. stock Philadelphia Electric pfd stock RCA Corp. pfd stock Standard Brands pfd. stock United Energy Resources common stock West Penn Power pfd. stock American Sugar Co. bond American Brands bonds Central of Georgia Railway bonds Consolidated Natural Gas bonds Duquesne Light Company bonds Duquesne Light Company bond First Pa. Banking & Trust Co. bonds Ford Motor Credit Co. bonds General Cigar Co. bonds Gulf Mobil & Ohio bonds Mobil Oil bonds Nabisco bonds Northern Natural Gas bonds Ohio Bell Telephone bonds Ohio Bell Telephone bonds Pennzoil bonds Philadelphia Electric bonds Pittsburgh Brewing bonds U.S. Steel bonds F. W. Woolworth bonds U. S. Steel bond U.S. Treasury bond U.S. Treasury bond 51,00 87,75 78.20 15,75 106,25 137,50 43,75 8,75 93,60 112,50 87,17 102,34 7,15 39.33 25.10 27,22 32,77 35,50 21,15 36,16 35.56 34.36 33.37 132.76 54.25 71.12 24. 11 35.75 16.40 33.29 126.39 806.94 384.25 Insert hi" Intal IIppu"ite "Personal Property", Schedule "B" in the ,~Repented" column on the last page of this return. xx 6,662.15 qC:j (; ~;; I~-' ~"'i 9f( ,~ {(~'" ; 2;) SUPPlEMENTAL 21 - Cumberland County, Number and Name File Number 21-78-0446 Date of Death 06/27/78 SUMMARY Estate Name SCHOLL, (LAST NAME) Garnet (FIRST NAME) (INITIAL) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX R:=:SIDENT DECEDENT REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Pennsylvanio, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values slrt forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E". Cumberland Da ted: January 3, 1980 ~/}/o/ ,~~4J K,L / iNHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I, thl~ undersigned duly elected Register of Wills in and for COUllty, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser omount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Da'ied: REGISTER OF VViLLS IS ADJUSTMENTS INVENTORY V ALUE AS APPRAISED CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE operty (Schedule A) $ .None 00+ 92+ al Property (Schedule B) b,bb2 15 10+ eld Property (Schedule E) None 20+ rs (Scheduile C) None 30+ TAL GROSS ASSETS 6.662 It; ebts and Deductions 40- 93- CHEDUlE Fl VALUE OF ESTATE Real Pr ,"lerson Joint-H Transfe TO Less D CLEAR PRINCIPLE FACTOR VALUE CODE Valuation of lifE' estates or % annuities................ ....... $ ESTATE TAX ASSESSMENTS _ $ ~ r- F FOR USE OF FIEGISTER ONLY CODE COMPUTATION OF TAX 2% 6% 15% $ l~ I (*) As evidenced by Charitable Exemption Cartificates issued by tne Secretary of Revenue. Tax on $ T a x on $ '<lX on $ T ax on $ T nx on S Exemptions T Dto I Estate $ $ $ $ * TOTAL TAX $ Less tox previously paid BALANCE LoS5 5% af Inx if paid within 3 m o~th 5 cfter dl~Hlth $ $ t= $ 'oALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from ..___to AMOUNT OF ESTATE TAX ASSESSED Estate tax paid ~ $ $ $ ~ BALANCE DUE Add interest at rote of 6% from to $ $ TOTAL TAX BALANCE $ PAID $ Supplemerltal Codu: (FOR USE iN HARRISBURG ONL Y) 48-Ad!ustment 49+Adjustment 56-Armuity 6O-life Estate 92+Remainder Appraisal 93- Rema inder Deduction 93C-Chority 94-Remainder Residue 96-Success i ve Li fe Estate FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason some should be noted below, with short explanation. ' HEV-518 (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 Marion Scholl Crowe John Carl Crowe 521 Brentwater Road 521 Brentwater Road Camp Hill, PA 17011 C amp Hill, PA 17011 (Executor or Administrator) In Re: Estate of Garnet Scholl Cumberland County - File No. 21-76-0446 Dear Sir and Madam: You are hereby notified that the supplemental appraisement in the estate of Garnet Scholl has been filed in the office of the Regist~r. of Wills of Cumberland County on January 3 ,19~. Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total None 6,662.15 None None $6,662.15 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 January 3, 1980 Signed &4 I 1f"iL It _"" 'lA.d./ t /4" /l Yd / Title Chief Appraiser NOTE: This is not a bill. SUPPLEMENTAL REV-457 (fl-7B) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE January 1.!,..~980 COUNTY Cumberland ~r- 'iB-01iTi6' FILE NO. Whereas, Garnet Scholl _ late of Camp Hill in the County of Cumberland Commonwealth of Pennsylvania, h the 27th day of June 19 78 ,seized and possessc: j subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Gloria J. Richard , an appraiser duly appointed ace; having been designated to make a fair and conscionable appraisement of the said estate, and to assess and iiz. 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 E::nje-yment to collateral heirs of Ule decedent aftE. 1 of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at rate on any such future interest. DESCRIPTION OF ASSET UNIT !:-.... VALUES I; , ~.&;;..: :-:...., Real Property !s No Personal Property 6,6 ,~ . Joint-Held Property No Transfers No ,-_....-.."..,,~ TOTAL SUPPLEMENTAL ASSETS i 6,6 [ -~". i; ,i ; ~ 11 ; ; -_.- .... ...~.~. , i I! ~.._- I I: L~_ " , f I . ,..-..... I I i ~ -...~_h< ,.......- . I ,I Ii <...".".-.,', ,~, i1 i ( , Ii ; ".-",' . .,,_..-.. ne 62 15 ne ne 62 15 Have been duly sworn a'3:oading to law, I do hereby certify that the above apj,raisement is made in confc'7'9 with the law on this r day of anuary 1 C,! .Pu~~/fi~'<d/? 0/# /_,,_ (Number and Street) Harrisburg (Post Office) t S RECEIVED --------------011 'fJIOV8AID roM.'! JaIl .. aa/lOO....____...________~lIars representing Pennsylvania Inheritance or t From: . .J '~ss 2109 J(ap1f.t Street 29'~ Tax on $ Ca", 11111, Pa. 11011 6% Tax on $ File No. 21-18-\~6 Date of Death6-a1_1918 Date of Poyment Deoeaber 18, 1919 15% Tax on $ % Tax on $ Estate Tax. Act of May 7, 1927 Nome of Decedent G,am" SCHOLl, County C,_har' and. TOTAL TAX CREDIT less five percentum of tax if paid within three months after dote of death Plus interest at the rote of _ % from to pqmarks: -PAID 0If AOCOlm''' voo ~ [p~~@lirDl~ SEA l TOTAL AMOUNT PAID $ $ $ $ $ 4 $ 1~9.22 $ $ $ lOk9 _ GO NOTE: This Triplicate Receipt to be retained for audit purposes. . ~. J- . ..' Received by --1 6 \j NOT<. ,. ~~p'''' .. ,~"""' ','",I"~' ,~ PO fuN," "."', p""..' d.", ~.. 'H. v t ;i;(n~f a,^~ tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth sholl Harold B )(CI.ai\e De not be precluded or prevented from hereafter assessing additional Inheritance tax at the death of the a iH- e it t;l~ life tenant or tenant for years whenever it appears that such additional tax may be legally due and 81' (1If e) 11 collectible for any reason whatsoever.