HomeMy WebLinkAbout06-18-08R~-,~~.,~,
_ I REV-1500 :?FFi.^,iA1 ~,~~ ~ ._
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COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN FILE NUMBER
DEPARTD PNTBOF~OREVENUE RESIDENT DECEDENT ~ 21 2007 ~
HARRISBURG, PA 1712&0801 ~ COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
BOYI;E, FRANCES 205-OS-2863
o DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR} THtS RETURN MUST BE FILED IN DUPLICATE WITH THE
W 03/08/2007 ~ 06/19/1915 REGISTER OF WILLS
~ (IF APPLICABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
+ ® 1. Original Retum ~ 2. Supplemental Return g, Remainder Retum (date of death prior to 12-13-82)
w I
a w ~ 4. Limited Estate ~ qa, Future Interest Compromise (tlate of death after ~] 5. Federal Estate Tax Retum Required
a cYi 12-12-82)
~ ~ ° ~ 6. Decedent Died Testate (Attach copy ~ 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes
a °~ of Will) copy of Trust)
a ~ 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death between ~ 11. Election to tax under Sec. 9113(A) (Attacri Sch o)
12-31-91 and 1-1-951
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THIS°SECTION MUST BE COMPLI=TED. ALL CORRI"SPONDENCE AND CONFID
- -- -- -- -- -
ENT1At TAX 1NFOR
MAT1 -- --- -- - -- - ~ --- -- - ~.
0N SH
OUL
D 8E DIRECTED T4:
AME + _
_
_
- _
COMPLETE MAILING ADDRESS
Lisa ]ylarie Coyne I
a a IRM NAME (If applicable)
a
Coyne & Coyne
P.C. 3901 Market Stre et
, Ca
Hill
PA 17 011
4227
mp
, -
ELEPHONE NUMBER
717/737-0464
1. Real Estate (Schedule A) (1) None `-"""~"~~ ~'` oN' Y
2. Stocks and Bonds (Schedule B) (2) None r.,>
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None ~ r-j
- ~ t..~
4. Mortgages & Notes Receivable (Schedule D) (4} None =J
w
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 10 763.53 ~ ~'-~'1 ~
(Schedule E) - ; ~ ~ ~~~ -
6. Jointly Cnnmed Property {Schedule F) (6) None " ~~ ~ ? "'n
o [] Separate Billing Requested ~ =' r '~ -~ ° _~.
g 7. Inter-Vivos Transfers ~ Miscellaneoy~s Npn-Prate Propeyy ~ (7) None -`
a
U
W
s
z
0
a
a
0
U
X
~ ~c,rwuurc v u~ ~/ ~7~-wry- /-+v~v-r r -~
8. T~Dtal Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 15,955.90
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 8,174.24
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
rrtade (Schedule J)
14. Net Value Subject to Taz (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal fax rate, x .00
or transfers under Sec. 9116{a){1.2) --
16.Amount of Line 14 taxable at lineal rate x .045
17.Amount of Line 14 taxable at sibling rate x ,12
18. F~mount of Line 14 taxable at collateral rate
(11) 24,130.14
(12) insolvent
(13)
(14)
(15)
{16)
(17)
x .15 (18)
19. Tax Due (19)
» BE SURE. TO ANSWER AL-L;QUESTIONS ON RE1rERSE SIDE AND RECHECK MATH «
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
1700 Market Street
CITY Camp Hill STATE PA i ZIP 17011
Tax Payments and Credits:
1. T<ax Due (Page 1 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments 4,000.00
C. Discount 0.00
Total Credits (A + B + C) (2) 4,000.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total InteresUPenalty (D + E) (3) 0.00
4. If (Line 2 is greater than Line 1 + Line 3, enter the difference. This is theDVERPAYMENT. (4) 4, 000.00
Check box on Page 1 Line 20 to request a refund
5. If I'_ine 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE. (5B) Q.O~
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 :...................................................................... .......
b. retain the right to designate who shall use the property transferred or its income :.......................... ...... ^
c. retain a reversionary interest; or ..............................__............................._............................__......... ....... ~
d. receive the promise for life of either payments, benefits or care? ....................................................
.......
~
I j
d
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ............................................................._............................. .
..............
....... ^
3. Did decedent own an "in trust fol" or payable upon death bank account or security at his or her death?. ........
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ............................................................__....................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties c~f perjury, I declare that 1 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
preparer other tha he rsonal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF ON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
95 Barons Church Road
Dillsburl;, PA 17019
SI A~PREPAREF
Lisa Marie C~~yne
ADDRESS
ADDRESS
6/~l
3901 Market Street
Camp Hill, PA 17011-4227
For dates of cieath 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 3% [72 P.S. §9116 (a) (1.1) (i)].
For dates of cieath 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 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exemota 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 cieath 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 0% [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 4.5%, 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 12% [72 P.S. §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.
'i SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
~ PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA ~
INHERITANCE TAX RETURN
RESIDENT DECEDENT
- __..-.-~_--- __.. __.-.- __. ~ ---_--_.-- .y-~ -.
ESTATE C)F I FILE NUMBER
BOYLE, FRANCES j 21 - 2007 - 2863
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
REV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
BOYLE , FRANCES 21-07-2863
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is ves.
ITEM
NUMBS= DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
°1° OF DECD'S
INTEREST
EXCLUSION
(IF APPLICABLE)
TAXABLE
VALUE
1. American Skandia Annuity No. E0361267
(10% of Annuity going to Named Charities- See Statement) Valued at p
$129,816.40. Separate Billing Request 'd
to the Beneficiaries of the Annuity W o
received distribution in accordance w' th
the following information:
37`.5 to Dennis Hallisey (Friend to D cedant)
95 Barrens Church Rd.
Dillsburg, PA 17019
37.5 to Thomas Huth (Friend to Deced nth.
115 Holly Drive
Mechanicsburg, PA 17055
5$ to David Zelinsky (Friend to D cedant)
1019 Laurel Blvd.
Pottsville, PA 17901
5~ to James Boyle (Step-son)
109 Rainbow Drive
P.O. Box 969
Livingston, TX 77399
5$ to Robert Boyle (Step=son)
1603 Vine Street
Browns Mills, NJ 08015
5~ to The Church of the Good Shephe d (Char ity)
3435 Trindle Road
Camp HIIl, PA 17011
5~ to St. Francis OF Assisi Church (Charity )
316 Spruce Street
Camp Hill, pA 17954-1529
TdTAL (Also enter on line 7 Recapitulation) $ I 0.00
(lf more space is needed, insert additional sheets of the same size)
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HaR Qual~ied
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Fn~-ncfat Profe9slonal
80YI.E, FRANCS
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~. Total Contract Values ..,._...._...~~^._.~~ ,~ -'. _._ l.~ _._..._...._....__ __ ._:~„ ~S2$-8X6~40 __
Totes Purchase Payments , . ` .. ~ #0.08 $15U,o00.Q0
Total ~,ra9s W+1~}rilwgl5 $1QrQQ0,OQ ~3'5,~,5R.OQ
Total ActlvitY . . _ $IO,DOa.00 $114.750.D6
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CHEDUI~ H
FUNERAL D~ENSES &
COMMONWEALTH OF PENNSYLVANIA I ALJIYIf1Y1J 1 IW~ ~.t~.JJ I J
INHERITANCE TAX RETURN '
RESIDENT DECEDENT
ESTATE OF BOYLE, FRANCES
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION
NUMBER',
A, FUNERAL EXPENSES:
1. ', Myers Harney
2. I Headstone Engraving
FILE NUMBER
21 - 2007 - 2863
AMOUNT
B. ~ ADMINISTRATIVE COSTS: i
1. ' Personal Representative's Commissions
'i Dennis Hallisey
Social Security Number(s)1 EIN Number of Personal Representative(s):
Street Address 95 Barons Church Road
City Dillsburg State PA Zip 17019 ~,
~i Year(s) Commission paid 2008
2. Attorney's Fees Coyne & Coyne, P.C. i
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 Cumberland County Register of Wills
5. Accountant's Fees
6. ~I Tax Return Preparer's Fees
7. Other Administrative Costs III
1 Legal Advertisement-- Cumberland Law Journal
2~~ Legal Advertisement-- Patriot News '~
~I
!, Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
10,482.23
200.00
2,000.00
2,000.00
314.00
75.00
121.02
763.65
15,955.90
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
j Sd~ule H
Funeral E~enSeS 8~
~4Cr'r11nISlrBtiV@ CO6'lS t~Orrtlrlued
ESTATE C-F BOYLE, FRANCES
3 ', Estate Checks
4 I Postage
5 ~ Bank Charges
6 Misc. Correspondence and Thank you notes
7 ~ Mileage for Executor @ $.48/mile
8 I! Reserves
FILE NUMBER
21 - 2007 - 2863
20.00
39.00
24.00
60.65
120.00
500.00
Page 2 of Schedule H
G~MMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE C1F BOYLE, FRANCES
Include unreimbursed medical expenses.
ITEM
NUMBER
Uncleared Checks from Checking Account
Manor Care Home
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
~ FILE NUMBER'
21 - 2007 - 2863
DESCRIPTION ~ AMOUNT
5,778.06
2,396.18
TOTAL (Also enter on Line 10, Recapitulation) ~ 8,174.24
REV-1513 EX+ t9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT ~
ESTATE ®F
SCHEDULE J
BENEFICIARIES
- BOYLE, FRANCES
NUMBER ' NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I~ ~, TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 David Zelinsky
i
2 j Robert Boyle
3 ! James Boyle
4 I Dennis Hallisey
5 ' Thomas Huth
j FILE NUMBER
21 - 2007 - 2863
RELATIONSHIP TO I AMOUNT OR SHARE
DECEDENT ' OF ESTATE
Do NM List Trustee(s)
1 Friend
j Stepchild
I
~ Stepchild
I
I
~!~ Friend
I
I
I
Friend
I
i 5% of Residual Estate
5% of Residual
Estate
5% of Residual
Estate
37.5% of Residual
Estate
37.5% of Residual
Estate
~I
'i
I
I I
i
I
~I
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover shut
I^I ~IVON-TAXABLE DISTRIBUTIONS:
'A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT I
BEING MADE ~
I
I ~
I
i j
I
i
I
l
i
i
I
IB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS ~
1. ' Good Shepherd Catholic Church, Camp Hill, PA----- 5% of Residual
2. I St. Francis Lithuanian Church, Minersville, PA------- 5% of Residual
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER
__ _ __ _ __
.~~ '
REGISTER ~JF :^w ILLS CEt~T1FICATE OF GRANT OF LETTERS
CUMBERLAND County, Pennsylvania
No . 2007- 00233 PA No . 2 ~ - 07- 0233
Estate Of : FRANCES BOYLE
/First, Middle, Last)
Late Of : CAMP HILL BOROUGH
CUMBERLAND COUNTY
Deceased
Social Security No: 205-05-2863
WFtEREAS, on the 12th day of March 2007 an instrument dated
October 7th 2002 was admitted to probate as the last will of
FRANCES BOYLE
(First, Middle, LasYl
late of CAMPH/LL BOROUGH, CUMBERLAND County,
who died on the 8th day of March 2007 and,
WHEREAS, a true copy of the will as probated is annexed hereto'.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi11s in and
for CU'~IBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
DE/VNIS M HALLISEY
who has duly qualified as EXECUTOR(R/X)
and ha:~ agreed to administer the estate according to law, all of which
fully appears of record in my affice at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 12th day of March 2007.
~,~~ `,-, ~ rr
~ ,~~~ ~~~-~2.Qi ~ ~
Register of Wi11s
C.~ ~ `
1r~°~
1 eputy
* *NOTE* * ALL NAN.~ES ABOVE APPEAR (FIRST, MIDDLE , r,A.~r ~
LAST WILL AND TESTAMENT
._~
_~ __
OF - ~ ~a -,
_; --
FRANCES BOYLE --~ - ~"
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I, FRANCES BOYLE, of Camp Hill, Cumberland County, Pennsylvania, being of ~c~r u-id ` " ` ,
mind, memory and understanding, do make and publish this, my Last Will and Testament, hereby
revoking all former Wills by me at any time heretofore made.
ITEM I. I direct that all inheritance and estate taxes becoming due by reason of my
death, whether such taxes may be payable by my estate or by any recipient of any property shall be
paid by my Executor out of the properly passing under ITEM II of this Will, as an expense and cost
of administration of my estate. My Executor shall have no duty or obligation to obtain reimburse-
rnent of any such tax so paid, even though on proceeds of insurance or other properly not passing
under this Will. In the absolute discretion of my Executor, such taxes may be paid immediately, or
the Executor may postpone the payment of taxes on future or remainder interests until the time
possession thereof accrues to the beneficiaries.
~~~,
Frances Boyle
Page 1 of 2
ITEM II. I give, devise and bequeath all the rest, residue and remainder of my estate,
of whatsoever nature and wheresoever situate at the time of my death, to the following persons or
religious institutions in the shares set forth opposite their name. In the event ary of my
beneficiaries should predecease me, then the share that he or she would have received shall be
distributed in equal shares to their issue, if any, or, if none, to my surviving beneficiaries in
proportion to the shares set forth herein:
St. Francis Lithuanian Church, of Minersville, PA 5%
Good Shepherd Catholic Church, of Camp Hill, PA 5%
David Zelinsky, of Pottsville, PA 5%
Robert Boyle, of Browns Mills, NJ 5%
James Boyle, of Confluence, PA 5%
Dennis Hallisey, of Dillsburg, PA 37.5%
Thomas Huth, of Mechanicsburg, PA 37.5%
ITEM III. I nominate, constitute and appoint Dennis Hallisey as sole Executor of this,
my Last Will and Testament. In the event he is unable or unwilling to serve, I nominate, constitute
.and appoint Thomas T. Huth to so serve. It is my desire that my Executor serve without bond.
IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and
'Cestament, typewritten on one (1) other page, this 7th day of October, 2002.
Witness:
__
Frances Boyle
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF DAUPHIN
I, FRANCES BOYLE, 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 and Testament; that I signed it willingly; and that I signed
it as my free and voluntary act for the purposes therein contained.
Sworn or affirmed to and acknowledged before me, by FRANCES BOYLE, testatrix, this
'7~' day of October, 2002.
~'
France"s Boyle
I~~tary Public ~-------~s
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~` e~,
COMMONWEALTH OF PENNSYLVANIA °~
SS
COUNTY OF DAUPHIN
We, James H. Turner and Linda Turner, the Witnesses, respectively, whose names are
signed to the attached or foregoing instrument, being duly qualified according to law, do depose and
:>ay that we were present and saw the testatrix sign and execute the instrument as her Last Will and
'T'estament; that FRANCES BOYLE signed willingly and that she executed it as her free and volun-
tary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix
was at that time eighteen 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 H. Turner and Linda
Turner, the witnesses, this 7th day of October, 2002.
Witne
/ / ~._.
fitness
otary Public `_ ~® / i ~.~,
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COYNE & COYNE, P.C.
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
Henry F. Coyne
Lisa Marie Coyne
John W. Carter
3901 Market Street
Camp Hill, Pennsylvania
17011-4227
(717) 737-0464
Facsimile (717) 737-5161
www. coyneandcoyne. com
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
June 17, 2008
Re: Estate of Frances Boyle
Dear Sir or Madam:
Enclosed please find an original and three (3) copies of the Inheritance Tax Return for this
:Estate. Kindly docket the original and return to this office two (2) "clocked-in" copies with the enclosed
envelope.
Also enclosed is estate check No. 1011 in the amount of $10.00 which represents the filing fee
for this insolvent estate.
Very truly yours,
COYNE &COYNE, P.C.
isa arie Coyne 'fir
LMC/cmc
Encl.
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