HomeMy WebLinkAbout04-02-08 (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 ~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
21 07
0251
Date of Birth
'174-05-0879
03/08/2007
09/05/1914
Decedent's Last Name
Suffix
Decedent's First Name
MI
Martin
H. Audrey
(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
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 Sct',. 0)
C:ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
4. Limited Estate
.
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
Saidis Flower & Lindsay
First line of address
<.) ......,
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Correspondent's e-mail address:jflowerjr@sfl-Iaw.com <:;) <..r.> {::J
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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 preparer has any knowledge.
26 West High Street
Second line of address
City or Post Office
State
ZIP Code
Carlisle
PA
17013
SIGN~TU P.ERSON R. ESPQ. ~SIB~~R..r~. ~ " ./
/ . .~. / ~ -~~//
I(oDRE~ /' .
82 East Ridge Street, Carlisle, PA 17013
S NATURE OF PREPARER OTHER THAN EPRESENTATI
{)t ~
DATE
tt -;J. - 02"
ESS
West High Street, Carlisle, PA 17013
PLEASE USE ORIGINAL FORM ONLY
DATE
'3 -...1 <{ ....l) g-
Side 1
L
15056051058
15056051058
...J
-..J
15056052059
REV-1500 EX
Decedent's Social Security Number
Decedent's Name:
H. Audrey
Martin
174-05-0879
RECAPITULATION
1. Real estate (Schedule A).
1.
0.00
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2.
0.00
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3.
0.00
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . .
4.
0.00
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . .
5.
18,032.65
0.00
6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested.. . . . . .. 7.
0.00
8. Total Gross Assets (total Lines 1-7). . . . .
8.
0.00
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . .
9.
375.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . . 10.
0.00
11. Total Deductions (total Lines 9 & 10). .... .. '" .. ....
........11.
375.00
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13.
17,657.65
0.00
14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . .
. . . . . 14.
17,657.65
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 .0_
16. Amount of Line 14 taxable
at lineal rate X.O_
17. Amount of Line 14 taxable
at sibling rate X. 12
18. Amount of Line 14 taxable
at collateral rate X .15
0.00
15. 0.00
16. 0.00
17. 0.00
18. 2,648.64
. . . . . 19. 2,648.64
0.00
0.00
17,657.65
19. TAX DUE. . . . . . . .
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
15056052059
Side 2
15056052059
-.J
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
H. Audrey Martin
STREET ADDRESS
825 North Hanover Street
File Number
21
07 0251
DECEDENT'S SOCIAL SECURITY NUMBER
174-05-0879
CITY
Carlisle
STATE
PA
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditsJPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
2,648.64
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C ) (2)
0.00
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 avalon Page 2, Line 20 to request a refund. (4)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(5B)
0.00
0.00
2,648.64
60.63
2,709.27
5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
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;.......................................................................................... 0 [K]
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [K]
c. retain a reversionary interest; or.......................................................................................................................... 0 [i]
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [i]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [K]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 [K]
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 (~I) percent [72 P.S. 99116 (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. ~i9116 (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 tal( 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. 99116(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. 9'9116(1.2) [72 P.S. 99116(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 P.S. 99116(a)(1.3)). A sibling is defined, under
Section 91102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX+ (6-98) '*
COMMONIi'JEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE: OF
H. Audrey Martin
FILE NUMBER
21-07 -0251
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. Certificate of Deposit No. 24-741-206-0976610, Wachovia Bank, N.A. See attached letter
I nterest accrued to date of death
17,999.07
33.58
(Overlooked asset in original Return)
TOTAL (Also enter on line 5, Recapitulation) $
18,032.65
(If more space is needed, insert additional sheets of the same size)
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Re.ferellcc'ID: 2.170455
Wachovia Bank N,A.
Balance Confirmation Services
POBox 40028
Roanoke. VA 24022-7313
March 10, 2008
SAIDlS SHUFF FLOWER & LINDSAY
ATTN: JAMES D FLOWER JR
26 WEST IDGH ST
CARLISLE, PA 17103
SUBJECT: Verification / Confirmation of Account and Balane.,' lnforrnalioll provided for:
Customer: H AUDREY MARTlN (SSN# XXX-XX-(879)
Date of Death: March 8, 2007
Deposit Account Information
Account
Type
Account
Number
Dale.ofDealh A veragl' l);il'.. Wlallllii\. IllttfeSI Accrued \TD Date
Balance Balance* J~)pcIl(:(l DMc Rate Inlcrest Interest Paid Closed
$17,990.07 I 1 i-j '.'-1 {'('ll I "'2nns $3;<;S $1l5.]9
CERTIFICATE OF A'X"XXXXXXXXX66 I 0
DEPOSIT
LEGAL TITLE: H AUDREY MARTIN
No Safe Deposit Box found for custome./'.
.. Date of death balance does not include ilcCllJcd inlercsl.
.. If date of death occurrs on il weekend or a ]",Jj(by _ dak "I' deall, I", lorn. : ,,'C" ': l11c'lu(1c any iransaclj, ,ns thai were
made during that time peri.:.d.
~I':~~
Amy Grayhill
Servicenter Associate
Phone: (540)563-7323
jws; ag
Practitioner Portal
Page 1 of 1
Penalty and Interest Calculations
CALCULATION DATES-
12/08/07 TO 4/2/2008
TAX DEFICIENCY $ 2,648.64
CALCULATED INTEREST $ 60.63
BALANCE AS OF 4/2/2008 $ 2,709.27
https ://www.doreservices.state.pa.us/pitservices/Default. aspx
411/2008
LAST WILL AND TESTAMENT
OF
H. AUDREY MARTIN
I, H. AUDREY MARTIN, of 801 North Hanover Street, Apartment 303,
Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do make, pubiish 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.
FIRST: I hereby order and direct my Executrix or 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 death, out of my residuary estate.
SECOND: I make the following specific bequests:
A. I give the sum of One Hundred Thousand ($100,000.00) Dollars to
the FIRST PRESBYTERIAN CHURCH, of Carlisle, Pennsylvania, for construction and
maintenance of an elevator, and any excess for general church purposes; and the sum of
Five Thousand ($5,000.00) Dollars to the FIRST PRESBYTERIAN CHURCH, of Carlisle,
PE3nnsylvania, for the flower fund to place flowers on the alter the Sunday closest to
February 1 ih, in memory of my parents, RUTH AND ARTHUR MARTIN, and to supply
one poinsettia and one Easter flower each year;
8. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to the
CUMBERLAND COUNTY HISTORICAL SOCIETY AND HAMILTON LIBRARY
ASSOCIATION, of Carlisle, Pennsylvania, to be used for its general purposes, and the
sum of Two Thousand ($2,000.00) Dollars to be used for the support of the Society's
TWO MILE HOUSE;
C. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to the
BOSLER FREE LIBRARY;
D. I give the sum of Five Thousand ($5,000.00) Dollars to the
CENTRAL PENNSYLVANIA CONSERVANCY;
E. I give the sum of Five Thousand ($5,000.00) Dollars to the
CARLISLE GARDEN CLUB for the support of a scholarship to be given each year, and
to support the planting of one tree each year;
F. I give the sum of Ten Thousand ($10,000.00) Dollars IN TRUST to
JOAN BOBB to support the planting of trees in the CARLISLE BOROUGH, and
specifically empower her to expend all or any part of the principal of said Trust for that
purpose, and to appoint a successor Trustee to carry on such work;
G. I give the sum of Two Thousand ($2,000.00) Dollars to the
CARLISLE CIVIC CLUB;
H. I give the sum of Twenty Thousand ($20,000.00) Dollars to the
SAMARITAN FELLOWSHIP;
I. I give the sum of Ten Thousand ($10,000.00) Dollars to the
CHURCH OF GOD HOME for its general purposes, and an additional Ten Thousand
($10,000.00) Dollars to the CHURCH OF GOD HOME for its fund to support residents
whose personal funds have been depleted;
2
J. give the sum of Five Thousand ($5,000.00) Dollars to the
SALVATION ARMY for its ministry for providing food to the indigent, called MY
BROTHER'S TABLE;
K. I give my grandfather's clock to my second cousin, LARRY
HERSHMAN, of 906 Harrisburg Pike, Carlisle, Pennsylvania. In the event that LARRY
HERSHMAN shall predecease me, then his share shall lapse;
L. I give my large oriental rug to my second cousin, RONALD
McGOWAN, of 302 Hillside Road, Johnson City, TN 37601, and further give the sum of
Five Thousand ($5,000.00) Dollars to each of his children, per stirpes;
M. I give the sum of Five Thousand ($5,000.00) Dollars to my third
cousin, THOMAS SHULTZ, of Boiling Springs, Pennsylvania;
N. I give the sum of Five Thousand (5,000.00) Dollars to my third
cousin, DEBORAH MULLEN, of Boiling Springs, Pennsylvania; and
O. I give the sum of Ten Thousand ($10,000.00) Dollars to my third
cousin, JAMES SHULTZ, of Boiling Springs, Pennsylvania.
THIRD: I give certain items of tangible personal property which I have
to my good friend, JOAN F. BOBB, specifically to include my papier-mache money duck,
left to me by my father, Arthur Martin, which was purchased for him in Washington by his
father, C. E. Martin, my carved horse, my bluebird, my Stieff rooster, my white papier-
mache Santa Claus that was my Mother's and any hand crafted items made by JOAN F.
BOBB and given to me. I further give her my corner cupboard, and the choice of any
other furniture or furnishings not otherwise specified, either for her or for any other
beneficiary identified in this Will. I further reserve the right to include a note with my Will,
3
concerning additional items of personal property which I may specify to be for certain
individuals, which I will ask my Executrix to treat as incorporated in my Will.
FOURTH: All the rest, residue and remainder of my estate give as
follows:
A. One-half (1/2) to my good friends, RAYMOND C. BOBB and JOAN
F. BOBB, or the survivor, per stirpes;
B. One-half (1/2) in equal shares to the children of my good friends,
RAYMOND C. BOBB and JOAN F. BOBB, specifically, JAMES BOBB, of 275 High
Mountain Road, Shippensburg, Pennsylvania, DAVID BOBB, of 153 Richland Road,
Carlisle, Pennsylvania, and RAYMOND C. BOBB, III, of 425 Run Road, Carlisle,
Pennsylvania, per stirpes.
LASTLY:
I nominate, constitute and appoint my friend, RAYMOND C.
BOBB, of 82 East Ridge Street, Carlisle, Pennsylvania, to be the Executor of this my Last
Will and Testament. In the event that the said RAYMOND C. BOBB, shall be unable to
serve as Executor for any reason, I appoint my friend, JOAN F. BOBB, as Executrix. No
Executor or Executrix shall be required to file bond in this or any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
~ '? f-h
day of -?1l~....---
,2003.
1/ ~ m~~
H. Audre Martin
SIGNED, SEALED, PUBLISHED and
DECLARED in the presence of:
4
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
I, H. AUDREY MARTIN, Testatrix, whose name is signed to the attached or
foregoing instrument, having been duly qualified according to law, do hereby
acknowledge that I signed 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 to and acknO\lled~~~e~or~ rpe: by H. AUDREY
MARTIN, the Testatrix, this ~'i5t::h day ot~ ,2003.
I:J-, O~7h~:
H. Audrey artln, Testatrix
NOTARIAL. SEAl
MERlENE J. MARHEVKA. NOTARY PUBLIC
CARLISLE. CUMBERLAND COUNTY, PA
MY COMMISSION EXPIRES JUNE 8. 2006
5
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
We, James D. Flower, Jr. and Dawn L. Flower ,
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 sign and 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,
D2t~ day 0~0JLf.!.JJ ,
Jr.
and
Dawn L. Flovler
this
2003.
~ l)77~
Witness
iaJ~ / ~~
Witness
NOTARIAl SEAl
MERlENE J. MARHEVI<A, NOTARY PUBLIC
CARLISLE, CUMBERLAND COUNTY PA
MY COMMISSION EXPIRES JUNE 8, 2000
6
REV-1511 EX+ (12-99>*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
H. Audrey Martin
FILE NUMBER
21-07 -0251
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 360.00
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
,. Accountant's Fees
o.
Ei. Tax Return Preparer's Fees
7. Register of Wills, File Supplemental Inheritance Tax Return 15.00
TOTAL (Also enter on line 9, Recapitulation) $
375.00
(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
ESTATE OF
H. Audrey Martin
NU MBER
I
1.
2.
3.
4.
FILE NUMBER
21-07 -0251
AMOUNT OR SHARE
OF ESTATE
RELATIONSHIP TO DECEDENT
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s)
TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers under
Sec. 9116 (a) (1.2)]
Raymond C. & Joan F. Bobb 82 East Ridge Street, Carlisle, PA 17013 Friends
James Bobb 275 High Mountain Road, Shippensburg, PA 17257 Friend
David Bobb 153 Richland Road, Carlisle, PA 17013 Friend
Raymond C. Bobb, III 425 Run Road, Carlisle, PA 17013 Friend
7,476.48
2,492.16
2,492.16
2,492.16
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
None
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
None
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
o
o
0.00