HomeMy WebLinkAbout02-25-08 (2)
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15056051058
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
ENlTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
County Code Year
File Number
21 07
0958
Date of Birth
203-10-6350
03/04/2007
11/15/1919
Decedent's Last Name
Suffix
Decedent's First Name
MI
Flower
Alice
z
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
. 1. Original Return
2. Supplemental Return
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
4. Limited Estate
4a. Future Interest Compromise (date of
death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Narne Daytime Telephone Number
.
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
o
8. Total Number of Safe Deposit Boxes
,James D. Flower Jr. Esq
Firm Name (If Applicable)
(717) 243-6222
REGISTER OF WILLS USE ONLY
Said is Flower & Lindsay
First line of address
26 West High Street
Second line of address
f',,";
(.J I
City or Post Office
State
ZIP Code
DATE FILEp,
-:-)
Carlisle
PA
17013
f"'...,)
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined thiS return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which pre parer has any knowledge.
DATE
Jr-{Q-1ooS
SI~ffURE OF PERSON RESPONSIBLE FOR FILING RETURN
-"f~~ /J'(, f~A.} fx.e.ec..,-\1i}\
ADDRESS -rr'J D
16 Gill Hill Road, Bennington, NH 3442
Sl ATURE OF PREPARER OTHER AN REPRES
Vcr
DRESS
West High Street, Carlisle, PA 1701
PLEASE USE ORIGINAL FORM ONLY
F-eL~/~
Side 1
L
15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
Alice
Z Flower
RECAPITULATION
1. Real estate (Schedule A). 1.
2. Stocks and Bonds (Schedule B) 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . 3.
4. Mortgages & Notes Receivable (Schedule D). . 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5.
6. Jointly Owned Property (Schedule F) Separate Billing Requested 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested. . . 7.
8 Total Gross Assets (total Lines 1-7). . 8.
9. Funeral Expenses & Administrative Costs (Schedule H). 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . 10.
11. Total Deductions (total Lines 9 & 10). . . 11.
12. Net Value of Estate (Line 8 minus Line 11) . 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) . 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X.O 45 196,370.00 15.
16. Amount of Line 14 taxable
at lineal rate X 0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. TAX DUE..
. . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
15056052059
Side 2
203-10-6350
Decedent's Social Security Number
196,440.00
0.00
0.00
0.00
0.00
0.00
0.00
196,440.00
70.00
0.00
70.00
196,370.00
0.00
196,370.00
8,836.65
8,836.65
15056052059
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
Alice Z Flower
STREET ADDRESS
16 Gillis Hill Road
File Number
21
07 0958
DECEDENT'S SOCIAL SECURITY NUMBER
203-10-6350
CITY
Bennington
STATE
NH
ZIP
06442
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/F'ayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
8,836.65
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5)
(5A)
(5B)
8,836.65
142.17
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
8,978.82
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.......................................................................................... D [i]
b. retain the right to designate who shall use the property transferred or its income; ........................................... D [i]
c. retain a reversionary interest; or......................................................................................................................... D [KJ
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [KJ
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. D [i]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D [i]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ D [i]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an
adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 PS. ~9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX+ (6-9*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
FILE NUMBER
21-07 -0958
ESTATE: OF
Alice Z. Flower
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. All that certain tract of land with improvements thereon, situate at 251 West South Street,
Carlisle, PA - Assessed Value. See attached Tax Assessment statement
196,440.00
TOTAL (Also enter on line 1, Recapitulation) $
196,440.00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE: OF
Alice Z. Flower
FILE NUMBER
21-07 -0958
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative( s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2 Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
State
Zip
Relationship of Claimant to Decedent
4.
Probate Fees
55.00
5. Accountant's Fees
6 Tax Return Preparer's Fees
7
Register of Wills, File Inheritance Tax Return
15.00
TOTAL (Also enter on line 9, Recapitulation) $
70.00
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
EST A TI: OF
Alice Z. Flower
FILE NUMBER
21-07 -0958
2.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
oR NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
Mary D. F. Eppig, 16 Gillis Hill Road, Bennington, NH 03442 Daughter 93,695.59
Susanna D. F. Griffin, 404H South Croskey Street, Philadelphia, PA 19146 Daughter 93,695.59
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
None 0
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
None 0
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
NUMBE
I
II
(If more space is needed, insert additional sheets of the same size)
TaxDB Result Details
Page I of 1
Detailed Results for Parcel 04-21-0320-308. in the 2004 Tax Assessment Database
DistlrictNo 04
Pan:el ID 04-21-0320-308.
MapSuffix
HouseNo 251
Direction W
Stred SOUTH STREET
Ownerl FLOWER, ALICE Z
C/O
PropType R
PropDesc
Liv Area 2808
CurLandVal 30000
CurImpVal 166440
CurTotVal 196440
CurPretVal
Acreage .52
CIGrnStat
TaxEx I
SaleAmt I
SaleMo 09
SaleDa II
SaleCe 19
SaleYr 89
DeedBkPage 0034D-0 1068
YearBlt 1900
HF IFile Date
HF _Approval_Status
http://taxdb.ccpa.net/details.asp?id=04-21-0320-3 08 .&dbselect= 1
2/12/2008
F::"owe
'5/30/90; D44
i1LctS! lUilI &tt~ Qr~s!attt~nt
OF
ALICE Z. FLOWER
I, ALICE Z. FLOWER, of Carlisle, Cumberland County,
'.
Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make, publish and declare this as and
:for my Last Will and Testament, hereby revoking and making void
any and all former Wills, Codicils, or writings in the nature
thereof, by me at any time heretofore made.
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FIRST: I hereby order and direct my Executor,
hereinafter named, to pay all my just debts, funeral expenses,
testamentary expenses and all Inheritance, Estate, Transfer and
Succession Taxes, as soon as may be conveniently done after my
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death, out of my residuary estate.
SECOND: I give, devise and bequeath all of my
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survive me, I give, devise and bequeath all of my property, be it I
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property, be it real, personal
or mixed, unto my husband, GUiles
Flower, Jr., absolutely.
THIRD:
Should my husband, Guiles Flower, Jr., fail to
real, personal or mixed,
in equal shares to my children, Susanna
and Mary.
Should either of my children fail to survive
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3/30/90: D44
me, I give the share which she would have received to her issue
in equal shares, but should she have no issue surviving her, to
my other daughter.
LASTLY: I hereby nominate, constitute ,and appoint
\
my husband, Guiles Flower, Jr., to be the Executor ~f this, my
Last Will and Testament. In the event that my said husband shall
be unable to serve as Executor for any reason, I appoint my
dughters, Susanna and Mary, as Co-Executors. No personal
representative shall be required to file bond in this or any
other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
J n~
day of
t~'Jrj
, 1990.
seal this
1"1)1' '-, .'-If) ;
" Ll.J!tuv ~. 'rL.-e'iv'UV
Alice Z. lower
(SEAL)
SIGNED, SEALED, PUBLISHED and DECLARED
in' the presence of:
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3/30/90; D44
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND
I, Alice Z. Flower, Testatrix, whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I sig~ed and
executed the instrument as my Last Will; that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
Sworn or affirmed
Alice Z. PlGwer, Testatrix,
IJ. to.IL!.) , 1990.
.
to and aC~Jfowlydged before me, by
this CXy,--,Y~~ day of
I")., " "", --...fa. /
L.CW0 Ij '-+LIf'{.D~.h/
Testatrix!'
( . !/' /'. I I' C /. ~ . (it' .d j
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< ,..~. {~".......,..r'~.<_., ,.. I C,-,,'~ ~. /....J..{C.iJ...
Notar~ .. l
N01/.;SI.i'L ':.EAL
MERLENE M::~.ri:. 'II.;:". Notiry Public
Carlisie. Cunl~:r'i:li j \.OJllty. Pa.
My Comrnisu:', 1:..';:1Ic" 6/7/90
.
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COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
We, James D. Flower, Jr.
and
Janice E. Hertzler , the witnesses whose
names are signed to the attached or foregoing instrument, being
duly qualified according to law, do depose and say that we were
.:present and saw Testatrix, Alice Z. Flower, sign arid execute the
instrument as her Last Will; that she signed willingly and that
she executed it as her free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of
the Testatrix signed the Will as witnesses; and that to the best
of our knowledge the Testatrix was at that time 18 or more years
of age, of sound mind and under no constraint or undue influence.
Sworn or affirmed to and subscribed to before me by
James D. Flower, Jr.
this --I '~1 day of
i"""'~'/'r,l ,
v ' w...--
and Janice E. Hertzler
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/ WI tnless" {
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W:i--tliess ~I
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, 1990.
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Noiary I
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NOTARIAL SEAL
MERLENE MARHEVKA. Notary Public
Carlisle. Cumberland County. Pa.
My Commission Expires 6/7/90
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