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HomeMy WebLinkAbout03-30-79 (2) '. IN THE COURT OF COMMCN PLEAS OF CUMBERLAND CXJUN'lY, PENNSYLVANIA ORPHANS I CDURT DIVISION IN THE ESTATE OF SHARPE P. MELlDIT, LATE OF THE OOROUGH OF CARLISLE SCHEDUlE OF PROroSED DISTRIBUTION Balance for distribution as per First and Final AccOlmt filed March 30, 1979 $ 27,170.77 DISTRIBUTION: Effie Thunma 1,000.00 Estate of Charles Wieland Real Estate, 340 G Street, Carlisle, Pa. as appraised Cash 18,000.00 8,170.77 26,170.77 ~ 27.170.77 STATEMENT OF THE REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament of Sharpe P. Mellott, late of the Borough of Carlisle, rland County, Pennsylvania. Charles Wieland died December 13, 1978. Sworn and subscribed to before me this L~ q 1'/1 day of March, 1979. , . " _l-;' 'cr : , . ,', ~RCAS A, ALBRiGHT, NARY PUBLIC :..) , ;,; 'c.'~ ;': : ~ C~RUSLE BORD, CUMBERl.AND COUNTY , c.: ,. ' ,: (,. '-"MJ COMMiSSION EXPIRES AUG, 16. 1982 ._~? .:::-/,: ':, ~'~ ,:~":~,6mber, Pennsylvania Association of Notaries .~" ..,.. ~,<(,.- . Or4 ~i,':'" ,.' I'~ ,\, . ~\.. ...........". UBER 9~j f ;\~[ 502 *' REV-SIll (11-781 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPL.Y PL.EASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT hiwan ~t CeIIIpay OM "at 111'" Itnet CKlte1A. fA (Executor or Administrator) In Re: Estate of ..,,.,. ,. Mellott ~l"'" County - File No. tt-71-GUI Dear You are hereby notified that the Orilf fta 1 appraisement in the estate of Iba~_r. Mca110tt has been filed in the office of the Register of Wills of ^.....'L"l-.d County on S 'ehruary , 19-1.?, Said appraisement reflects the following valuations: Real Estate Personal Property T ransfers__ Jointly Owned Total 11.000.00 19,015.8S lfaGe Ikme '37,02'.&$ 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 S 'u~Q 197' Signed Title ____ u..."..cratt_ Officer Note: This is not a bi II. IIte<:-n (...731 ~... '? COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT or REVE~UE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF CUM8ERLAND IMPORTANT: This return must be completed in detail and filed in dupli<.:ate. with all attached. with the Register of Wills of the County where decedent resided; Return is due within Illr1e months after date of death. unless an extension is granted by the Secretary of Re'lenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF SHARPE P. :MEIlDIT Lote of CUnberland ) COO"" J EXECUTOR AFFlDA VIT OF (STATE FULL NAME OF DECEDENT) ADMINISTRATOR State of Pennsylvania } u, Cumberland Fanners Trust Canpany ~ County of Executor of the estah 01 the above-named deced..nt being duiy sworn, depose and say Decedent died June 10 (MONTH) Name and address of attorn..y or } oth.r authori::ed representative te whom allc:orrespondence should be moiled. (D.AY) 19~J testate leaving a last will, copy of which i. hereto attaehed. } (YEAR) ~ Robert M. Frey J Esquire 5 South Hanover St. J Carlisle., Pa. 17013 Executor That as such deponent is familiar with the affairs of said estate and the property con:;tituting (EXECUTOR-ADMINIST RA TOR) 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, wi th right of acces s by another as agent or deputy, with the exception of the following: - - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECED"NT RENTED A SAFE DEPOSIT BOX TH'S S.A.FE DEPOSIT BOX RENTED IN NAME CR NAMES OF " RELATIONShiP OF JOINT I_HOLDERS TO DE('"~:J'::N' , ! None L That the contents of said safe deposit box or boxes are itemized under Schedules with the exception of the followmg, for the reasons hereinafter set forth: of this return, That Schedule 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 als0 sets forth the mortgage encumbrances upon each parcel of real protlerty 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 fc-rth in th.: columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of docedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover ~ituated owned by the decedent at the time of death; all moneys left by the decedent at the time oi death, whether in decedent's in!mediate posses3ion, 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 interes t thereon, if any, down to 'he last inteces t day priM to decedent's death in the case of savings banks, and to the date of decedent's d~ath in all other cases; all bonds, postal savings, treasury certificates I)r notes and other evidence of indebtedness of the United States to the de- cedent; all obligations, whethei by statute or agreement they are deSignated as tax free, or the United States, or any state, or political subdivision thereof, or of any foreign country, which are owned at th~ time of death~ all wearing apparel, jeweiry, s lver....are. pictures, books, works of art, household furniture, horses, carria ges. automobiles, boats, and any and all other personal chattds of whatsoever. kind or nature, left by decedent, together with the fairly estimated market "alue thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and ail promissory notes or other i'1struments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest th~reon, if any, giving the face value and estimated fair market 'alue thered, and if such estimated fair market value bc less than the face value, it sets fonh briefly the reasons for such Jepreciation 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 secUl-:ties owned by the decedent at the time of death. with the market value there- of at such time. . '~':"" ...-'.:._..-.-..............~.-..~.~~..,-...........~... ,~..,,"_.' IICC.:l414-.nJ COMMONWEAL nt" OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "Au REAL PROPERTY * Real property in Pennsylvania, with statement of mortgage enC')1 brances upon each parcel at death o. 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 If E.") Th. r.al property located In the Commonwealth of PennsylvanIa .hould be d..crlbed by lot and block number. .tr...t and .tree, numb.r. togeth.r wIth a general d..crlptlon of the property. with C! ref.rence TO the r.cord of the conv.yance by whlc&' the decedent took title; If 0 form .tote number of a. cr..; 01.0 .totement of mortgage encumbrance. upon eQch porcel at decth of decedent. Tcxe., a.....m.nt.. accrued Intere.t or. mortgage., etc..are to be listed on Schedule "F" and mu.t not be deducted from this .chedule. (1) (2) (3) DEPARTMENT VALUATION CAUTION (Do not write In thl. .pace) AS~ESSED VALUE FOR YEAR OF DECEDENT'S CEA TH ESTIMA TED MARKET VALUE House and LDt, 340 G Street, Carlisle, Cuni::>er1and Co1Ulty, Pennsylvania, as appraised Recorded on October 13 1950 in Deed Book N, Vol. 14, Page 286 3,630.00 18,000.00 , I I r Insert this total opposite "real property", Schedule If A" in the X X X X X liAs Reported" column on the last page of this return. 18,000.00 RCC ,:,35 RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY .~ ,';", t\ ," COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This Schedule must disclose all tangible andintan~ible personal property owned ~~duallY by the decedent, at the time of his death. . P!"I)!lerty owned by L.e d",cedent jointly with another 01 others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another o~ others, including but not limited to P.Q.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 firluciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held tn trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listo.rl in this schedule. Item ITEM , UNIT ESTIMATED DEPARTMENT VALUATIOl\ No. List and ,'escribe rull y VALVE MARKEl' VALVE (Do T1l t wri te 1n this space) - 1. Cash 3.00 2. Checking Acct. 4 5136 3, Fa.I'ln3rs Trust Co. 7,857.03 3. Savings Acct. 1 14066 8, Fa.I'ln3rs Trust Co. 10,187.94 4. Proceeds sale of 1971 Ford Sedan 500.00 5. Senior Citizens Tax Refund 200.00 6. Penna. National IvIutual Casualty Insurance Co. ~ collision damage to 1971 Ford Sedan 245.88 7. Refund, Belvedere Medical Corp. 32.00 I I I . I r I . I . . j I I Insert this total opposite "Personal Property", Sr.~edule "B" in X X 19,025.85 the "As Reported" column on the last page of this return. , . RCC..3b COMMOWiEALTH OF PEXNSYLVANIA THASSFFll nHElUTAXCE TAX SCHEDULE "C" TR-\~Sn:J1S d .,.l I ~-.'~. /j -.; '~j~: ~ ,r\ .~,(~~ ..,~ llES IDEXT DECVIW\'T (1) Did decedent, within two' years of death, mid..:e any transfer 01 an;)' material part oJ: his estate, ..ithout receiving a valuable and adequ:Jte consirleration therefor? (A.'1swer yes or no) .uO (2) Did decerlent, within twb years of death, transfer property from himself to himself and another or others (including a spouse) in joi nt ownership? (Answer yes or no) no (3) I f the answer to (1) or (2) above is in the affi rmati ve state: (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. (~ote 1). (4) Did decedent, in hi s 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 eSt-ate or be subject to his power of disposition? (Answer yes or 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 consh!eration therefor under which tra,.sferor expressly or impliedly rese fes for his life or any period whhh does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the 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 affh'mative, state whether the right was reserved in decedent alone IJr others (7) Did decedent in his lifetime make a transfer, the consideration f'or 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 whlch was subject to change, because of a reserven power to alter, amend, or revoke, or which cOllld revert to decedent under terms of transfer or by operation of law? (Answer yes or no) 00 (9) If the answer to (8) above i3 in the affirmative, was the power to alter, amend, or revoke the inter- est of the bepeficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) NOTE 1: The answers to these questions should be supported by affidavi t 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 I"hom transferred, with relationship of transferees to decedent, if any. Submit copy of finy trust need 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 MAlUCET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) N<EE r j I I ! I Insert this total opposite "Transfers", Schedule "e" in the "As Reported" column on the last pag;e of this return. R-=C-37 (12~63) l'mUW:--';WEALTII OF rEX:-':SYYLANIA TRANSFER INHERITA!liCE TAX RESIDENT DECEDENT SCHEDULE "D" l . 4~EFICIARIES E EF E .1 RELATIONSHIP i C'U~lVIV!'D DATE B N . ICIARI S AND ADDRESSES (If step-childr~n or I "':" ,..., INTEREST OF State full name::; and addresses of all who I illegitimate chjdren DE"/;,)ENT OF BENEFICIARY :l\'e an interest, vested, contingent or other are ,nvul.ved. set STo\f~"111ES BIRTH IN EST.\ TE wise, in estate) forth this fact.) l Effie Thumm sister-in-law i yes Over 21 $1,000.00 RD. 5 Peiners Trailer Court Carlisle, Penna. 17013 -- Olarles Wieland step-son yes Over 21 Residue - I 340 G StrP.et Carlisle, Pen..'1a. 17013 -- l .. - .. ! r I l h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~ RC c-31l RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYL VANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This scherlule !!IUSt disclose all property, real aNi personal, ownerl by the rlecerlent ,Jointly with another or others, including intangibles, standing in t~le name of the decedent and other~;. List real estate first, as entireties, or joint tenants, giving brief description, as indicated unrler Schedule "A", plus the ciate unci place of record of instrument ei"fecting vestiture, but cio 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 anrl relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name Unit percentage ES tate DEPARTMENT VALUATION Address anci Relationship of Co-Owners, and Place Value Share Val uation CAUTION-Do not Write of Recorci of Instrument, where Real Estate. In This Space. <- Value of Value of' y T<)1 t1 re Decedent's ,)< " <' Interest Fl'operty !'1m: , ~ r , Insert this to tal opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. .. 1<.' < . . . . . i---- "---- , - . ,--. -'~,.>."'-"- -~~...._.,.,-" . _.. _-<-"~~"""___"""'_'~_''''''~_''_~_,"_','''''''_"''''AA __ ...-..-..._.........,.......,__. ~-'............_.:..--"._._.__-'_,._.,........,.__..,..;.,;...;~_...__,..;'--''". .....<0.......... ............oi......,."'.;."".....;,..-"'..,....... i.. " fo,m RC C .10 DEDUCTIONS ALLOWED IN O""ICE 01" THE STATEMENT OF DEBTS THE SUM OF ............ ............................................. RI;GI8TER OF WILL8 DEDUCTIONS Cmnberland AND DATE APPROVED OJ" COUNTY ........ ...............,.............................. AND AGENT OP' THE COMMONWIlALTH Regllte, of Willi. Agut ESTATE OF Sharpe P. Mellott L.ATE 01' Borol~i'h of O:I7"li!=:l p. DATE 01" FILING APPRAISEMENT DATil 0.. DEATH June 10, 1978 ". DATI: NO. 01' NA.ME 01" PAYEE REMARKS AMOUNT YOUCH".. '->--"'-- 6/2 1l/78 Carlisle Hospital Balance due 165 00 Harris Associates Balance due 276 00 - Borough of Carlisle Service 17 11 "- Register of Wills ~tters Testazoontary & Short Cft. 32 00 6/2 6/78 Penna. Power & Light Co. Service 49 36 6/2 B/78 Cmnberland Law Journal Advertising letters Test. 18 00 The Evening Sentinel Advertising Letters Test. 16 65 ! i Harris Associates Balance due 48 00 6/2 3/78 Notarv fee 1 00 _.. 7/3 '78 Carlisle Hospital Balance due 3 00 7/1 L/78 Harris Associates Balance due 8 00 7/1 af78 Masland Associates Balance due 170 00 7/2 ~/78 Carlisle Hospital Balance due 25172 8/2 /78 Janes Line, Tax Collector 1978 school real estate taxes 188 54 8/4 /78 The Evening News Balance due 5 25 Belvedere Medical Center Balance due 78 00 G. Book Roth Flmeral Bane Funeral expenses 1,573 25 8/1 5/78 Ebv Granite Works Lettering MonUIOOnt 60 00 8/2 5/78 Penna. Power & Light Co. Service 47 94 1.1./ '/R5 Re L,;nar 1._es I'Ylel.ana .1'anlll.Y .l:!;Xanp"tlon ~,uw !UU served: Robe:t;:t M. Frey, Esquire Attorney fee 1,851 29 - Fa.r.toors Trust Canpany cam1i.ssion 1,851 29 Closing and Filing Costs 250 00 , . 8,735 40 COMMONWEAL. TH OF PENNSYLVANIA }8.: COUNTY OF Cumberland I I. ...Dennis C. Caverlv. Senior Vice President & Trust Officer HEREBY CERTIP'Y. THAT. TO THE BUT OPO , MY KNOWLEDGE AND BEL.IEF. THI!: J1'OREGOING 18 A JUST AN'S~rtf.E~lfot-eE8T.. J1'UNERAL EXPI!:N8E8 AND UPENsa OP' ADMINISTRATION SUBMITTED TO THE ElI'TATE OP' OI;CaASao. Aa DEDUCTIONS FOR INHERITANCE TAX PURPOSES. (L. S.) aWORN AND aU.SCRIBED 8EI'ORE ME THI8 nAY- OP' 18_ ~,- ,",",' ....--.. _0__"___.", --~.. ~-.-..~~~"..,_.._,..._,- '''''<-_._--_....--...,.,~.--,._.. ~'-p.., -~~--.-.--_....__.., ._...-.._.~..- '-'J'" . , ~ \" \/ l<' l .....,., I~ H f)~ ~I ~~~s O+:i-c ~ <:.+-< C) ?; ..8 0 23 ..;~~ ~ ';-< ~ ~ ~:' Q) cS :,J {3 ~ c ~ ...... o 46 '~. -, Q) ~. 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