HomeMy WebLinkAbout02-0011 PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of Ralph H. Coyle No. O~ t"O o~ -" /~O I I
also known as To
Register of Wills for the
Social Security No. 203-10-5257 County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older applies for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
his last family or principal residence at 145 North Hanover Street
Carlisle, Pennsylvania 17013 (Carlisle Borough)
(list street, number and mumctpality)
Decedent, then 81 years of age, died December 22, 2001
at Carlisle Regional Medical Center, Carlisle, Pennsylvania
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
Petitioner after a proper search has ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name Relationship Residence
See Attached List of heirs
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the
appropriate form to the undersigned.
Constance M. Miricho
231 North Middleton Road
Carlisle, Pennsylvania 17013
OATH OF PERSONAL REPRSENTATIVE
COMMONWEATLH OF PENNSYLVANIA ·
· SS
COUNTY OF CUMBERLAND ·
The petitioner(s) above-named swear(s) or affirm(s) that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) 'and that as Personal
representative(s) of the above decedent pdtitiofier(s) will well and
truly administer the estate according to law.
Sworn to or affirmed and subscribed ~r~,~% ~..~, ~.. ~ ~ .,~_~
before me this ,.r-~-h dayof. - constance M. Mim::n ,y'~r
'~__~. January, 20~2 ~ ·: · ' ~ /. .~'
No. 21-2002-2011
Estate of Ralph H. Coyle , Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW 3anuary;s~th 2002, in consideration of the petition on
· · ................ the,reverse side hereof;-satisfactory proof hdv, lng be~en ~r.~esented before me,
IT IS DECREED that Constance M. Minch
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
are hereby granted to Constance M. Min~h
~',', t
in the estate of Ralph H. Coyle ,,~v,~'~ , "'
~._,Register/of Wills '~ary C. LewJ:.s~
Letters. of Administrati, $ 70.00 : Robert G. Frey 46397
"Short Certificates(2) $ 6.00 ATTORNEY (Sup. Ct. I.D. No.)
................. Renunciation~, ~ ( 1.3 .... $ .. 5,. 00 5 South HanOver Street
JCP 5.00
$ Carlisle, Pennsylvania 17013
' iTotai .... .. '-' $ 86.00 . ADDRESS.
.... January ~th~ 2002 ' '
l~lleCl .................. :..:: ........ :.' ...... ': - " (717) 243-5838
PHONE
Call Attorney when letters are finished.
RENUNCIATION
21-2002-0011
In Re Estate of ~t.aT,P14 14: ¢-iOYI,F. deceased.
To the Register of Wills of ~1UNE ERL AND County, Pennsylvania.
The undersigned HERBERT D. COYLE and VAUGHN I.:.COYI3E, sons of
the 'above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
OF ADMINISTRATION
be issued to CONSTANCE M. MINICH
WITNESS. our hand this ~'£~- day of January ,~X 2002
°/ ~ (Signature) ~/
Herbert D. t~oy/e
321 N. Baltimore Ave.
Mt. Holly Springs, PA 17065
(Address)
~ " !- (Signature)
· Va, uffhn I. CoYle
145 N. Hanover St.
Carlisle, PA 17013
· (Address)
(Signature)
(Address)
21-2002~2011
Constance M. Minich
231 N. ~iddleton Road
Carlisle, PA 17013 DauGhter
Vaughn I. Coyle
145 North Hanover Street
Carlisle, PA 17013 Son ,
Herbert D. Coyle
321 North Baltimore Street
Mt. Holly Springs, PA 17065 Son
H105.805 REV 9/86
this
- L0c~(.Reg~su-.af. ,. . .
Funeral. Home
. .., . . .,;> .,..,,.:.,...>, ,~.,, -,.,::. ,.¥.
./.,.:,-.. ,-:~.: ,~ - : x '- : --' " ' '"';~ .... ,"': '.' ' ": '-' , ~ .<; .~. :5 :">..~". -. '5~'- ' ,~ . '.. :' '..: - -
',.'.,~ ,., : ,.. ,., ~ . .,
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 000939
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..................
101 I $1,950.00
ESTATE INFORMATION: SSN: 203-10-5257
FILE NUMBER: 2102-001 1
DECEDENT NAME: COYLE RALPH H
DATE OF PAYMENT: 03/08/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 12/22/2001
TOTAL AMOUNT PAID: $1,950.00
REMARKS'
CHECK# 1004
INITIALS: SK
SEAL " RECEIVED BY: MARY C. LEWIS
,;
/ ·
-. REGISTER OF WILLS
REGISTER OF WILLS
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Ralph H. Coyle
Date of Death: 12/22/01
Will No. Admin. No. 21-02-11
To the Register:
· I Certify that notice of beneficial interest required by
Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of the above-captioned estate.on
January 16, 2002
Name Address
See attached List
Notice has now, been given to all persons entitled thereto under
Rule 5.6 (a) except No exceptions.
Date: ApriLI~.O, 2002__ ~. .
~ Signature
<¢ o o ,¢,'j) ,'D Name Robert G. Frey
~:.~ ~,. ~ :~): '~ ' Address 5 South Hanover Street
.... ' m ....... ~ Carlisle, Pennsylvania 17013
o ~, .~ ~ Telephone (717) 243-5838
Capacity: ~ Personal. Representative
X Counsel for personal
representative
· PENNSYLVANIA
DEPARTMENT OF REVENUE INHERITANCE TAX RETURN
DEPT. 280601
HARRISBURG, PA 17128-06~1 RESIDENT DE'EDENT
COU~ CODE Y~R NUMBER
DECEDENT'S NAME (~ST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURI~ NUMBER
Ralph H Coyle 203-10-5257
DATE OF DEATH ~M-DD-Y~R) ~DATE OF BIRTH ~M-DD-YEAR) THISRETURN~STBEFILEDINDUPUCATE~THE
1~22/2001 1/3/1920 REGISTER OF WILL~
'IF APPLICABLE) SURVIVING SPOUSE'S N~E (~ST, FIRST, AND MIDDLE INIT~L) SOCIAL SECURI~ NUMBER
~ 1. Original Retum ~ 2. Supplemental Return ~ 3. Remainder R.tum (date of dea~ pdor/o 12-1~82,
D4' Limited Es'to D4a. Fu~re Interest Compromise (date of'death a,er 12-12-82) . D 5. Federal Es'to Tax Return Required
~ 6. D~edentDiedTes,te (A,ch copy of Will) ~ '. Decedent Mainlined a Living Trust(A,ch copy of Tmst) ~ 8. To, INumber of Safe Deposit Boxes
~ 9: Li~gation Proceeds Received ~ 10. S~usal P~e~y Credi, (date of death be,can 12-31-91 and 1-1-95) ~11. Elec~on to ~x under ~. 9113(A) (A~ch Sch O)
N~E
COMPLETE ~ILING ADDRESS
RobeA G. Frey 5 South Hanover Street
~F~RM Carlisle, 17013
(if Applicable)
PA
~Frey & Tile~
I TELEPHONE NUMBER
1717_243_5838 '~,,
OFFICIAL USE ONLY
1. Real Estale (Schedule A) (1) NONE
2. Stocks and Bonds (Schedule B) (2) NONE
3. Closely Held Corporation. Padnemhip or Sole-Proprietomhip (3) NONE
4. MoULages & Notes Receivable (Schedule D) (4) NONE
5. Cash. Bank Deposits & Miscellaneous Pemonal Properly ~", ; ..~: I (.) ~.~'~
(Schedule E) (5) 51~430
6. Jointly ~ed Prope~ (Sch~ule ~ .~ (6). NONE
~ Separate Billing Requested 1 ~'~ ,~. o) ~.~
7. Inter-Vivos Transfer & Miscellaneous Non-Probate Prope~
(Schedule G or L) (7) NONE
8. TOTAL GROSS ASSETS (total Lin~ 1-~ (8) 51,430
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 13,745
10. ~bts of ~edent, Modgage Liabiliti~, & Liens (Schedule I) 10) NONE
11. TOTAL DEDUCTIONS (total Lin~ 9 & 10) (11) 13,745
12. NET VALUE OF ESTATE (Line 8 minus Line 11) (12) 37,685
13. Charitable and Governmental B~uest~Sec 9113 Trusts for which an election to tax has not
been made (Schedule J) (13) 0
14. Net Value Subject to Tax (Line 12 minus Line 13) '(14) 37,685
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE ~TES
15. Amount of Line 14 taxable at the spousal tax
rate ,or transfers under Sec.9116 (a)(1.2) X .0 -- (15) 0
16. Amount of Line 14 taxable at lineal rate 37,685 x .0 45 (16) 1,696
17. Amount of Line 14 taxable at sibling rate x .12 (1~ 0
18. Amount of Line 14 taxable at collateral rate x 1 G (18) 0
19. Tax Due (19) 1,696
,Decedent'sComplete Address:
STREET ADDRESS . .~
_rth Hah. over Street
ICITY . ISTATE ZIP
ICarfisle IPennsylvania 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) 1,696
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments 1,950
C. Discount 85
Total Credits (A + B + C ) (2) 2,035
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Tota. I Interest/Penalty ( D + E ) (3) 0
4. Il' Line 2 is greater than Line 1 + Line 3, enter the differ(~nce. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4) 339
5. if line 1 + ~ine 3 is greater than line 2, enter the difference. This is the TAX DUE. " (5) 0
A. Enter the interest on the tax due. (5A)
B. Enter thetota/of Line 5 + 5A. This is the BALANCE DUE. (5B) 0
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 properly transferred; ......................
b. retain the right to designale who shall use the property transferred or its income; ........... LJ L~J
c; retain a reversionary interest; or ..... : .......... · .............. M JxJ
d. receive the premise for life of either payments, benefits or care? .................. U xb~
2. If death occurred after December 12,1982,did decedent transfer properly within one year of death
without receiving adequate consi~eration'~ r-~
3.
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .... L._J L_~
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 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,
and complete. Declaration of preparer other than the personal representative is based on gll information of which preparer has any knowled,qe.
~, ATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
231 Nortl)~iddletor~ Road, Carlisle, PA 17013
SIGNA TU~ ~REP. AF~R ~tE'R-TH~I RE~_~E.~N_.._TA TIVE DATE
ADDRESS~i~I ",{57,. ~v'-,.X '-'---' ' ~110 ~1~ ' 5/2/2002
5 ~outh Hanover ~treet, Carlisle, PA
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 3%
[72 P.S. Section 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 0% [72 P.S. Section 9116 (a)(1.1)(ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disctosure of assets and filing a tax return are still applicable even if
the surviving spouse is the oniy beneficiary.
For dates of death on ~)r 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. Section 9116ia)(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%, ~xcept as noted in 72 P.S. Se~'tion 9116(1.2) ['72 P.S. Section 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. Section 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-1508 EX + (1-97) (I)
SCHEDULE E
COMMONWEALTH OFPENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ralph H Coyle 21-02-11
Include the proceeds of ~igation and the date the proceeds were received by the estate, ALL PROPERTY JOINTLY-OWNED WI'RI'I3-1E RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F,
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Citizens Bank, checking account no 192-103-2122 4,670
2. Interest accrued on above account 1
3. Bank of Ocean City, checing account 32008542 400
4. Automobile '
3,000
5. Miscellaneous Personal property, see Auctioneer's statement attached ' 2,270
6. Citizens Bank, certificate of deposit no. 00961071 35,824
7. Interest accrued on above account 478
8. Life Insurance on life of deceased spouse, payable at time of death 4,561
+ Automobile insurance refund 117
10. V.F.W. burial reimbursement 100
11. Sprint telephone reimbursement 9
TOTAL (Also enter on line 5, Recapitulation) $ 51,430
(If more space is needed, insert additional sheets of the same size)
SCHEDULE H:
COMMONWEA~OF PENNS¥,VAN,A FUNERAL EXPENSES &
INHERITANCE TAX RETURN
.ES,CENT DECEDE~ ADMINISTRATIVE,COSTS
ESTATE OF FILE NUMBER
Ralph H Coyle 21-02-11
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoffman, Roth Funeral Home 6,388
2. Burial fee 815
3. Minister Honorarium 75
4. Luncheon following service 225
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Constance M. Minich
Social Security Number(s) / EIN Number of Personal Representative(s) 173-38-6076
Street Address 231 N. Middleton Road
city Carlisle state PA Zip 17013
Year(s) Commission Paid: 2002 750
2. Attorney Fees 750
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Vaughn I. Co¥1e
Street Address 145 North Hanover Street
city Carlisle :~ State PA Zip 17013
Relationship of Claimant to Decedent Son 3,500
4. Probate Fees 3
5. Accountant's Fees included in atty. fee
6. Tax Return Preparer's Fees included in atty. fee
7. Utility Bills until date of vacating apartment, see attached itemization 472
8. West Shore Emergency Medical Service 115
9. Trash Removal to N.L. Minich & Sons, Inc. 110
10. Final rent 390
11. Bank fees for checks to M&T Bank - · 22
12. Cleaning Supplies 28
13. Repairs to Choptar~k Electric 6
14. Miscellaneous costs of administration, see attached itemization 96'
TOTAL (Also enter on line 9, Recapitulation $ 13,745
(If more space is needed, insert additional sheets of the same size)
2~'7
REV.1513 EX + (9-00)
~ SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BEN EFICIARjES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ralph H Coyle 2%02-11
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List TruStee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
1. Constance M. Minich
231 N. Middleton Road
Carlisle, PA 17013 Daughter 25%
2. Vaughn I. Coyle
145 North Hanover Street
Carlisle, PA 17013 Son 25%
3. Herbert D. Coyle
321 North Baltimore Street
Mt. Holly Springs, PA 17065 Son 25%
4. Jay A. Coyle, Jr.
194 Newville Road
Shippensburg, PA 17257 randson' 8.33%
5. Susan M. Coyle
76 North Corporation Street
Newville, PA 17241 granddaughter 8.33%
6. Shannon Coyle
245-2 Bamboo Road
Boone, NC 28607 granddaughter 8.33%
ENTER DOLLAR AMOUNTS FOR O~STRIBUTIONS 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
1. None
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. None
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
((f more space is needed, insert additional sheets of the same size)
?
Ralph;' H Coyle 203-10-5257
PA Sch H .... .:, ..... Total: 472
1 Comcast Cable 1 35
2 PPL 2 101
3 _S_ p_ r.i_n_t .................................................................................................. 3 27
4 _P_o..st_a_9 _e ................................................................................................ 4 4
5. _S.p_ r.i_n_t .................................................................................................. 5 38
6 PPL 6 72
7 _S_ p_ r.i_n_t .................................................................................................. 7 32
8 .P_P..L.., _~ n_a_ I_ _b !1/ ........................................................................................... 8 163
9 9
10 10
203-10-5257
Certified mail 4
Automobile inspection 17
Postage 14
Advertising 60.72
Total miscellaneous expenses, Sch H, Line 14 95.72
P.O. Box 7899
CITIZENS BANK
February 01, 2002
FREY & TILEY
Attorneys at Law
Attention: Robert G. Frey
5 S. Hanover Street
. Carlisle, PA 17013
Estate Of Ralph H Coyle
Date of Death: 12/22/2001
SSN 203-10-5257
Dear Sir/Madam:
In accordance with your request, the attached information sheet has been provided in the
above decedent's name as of his/her date of death.
,?
For IL or LC accounts, contact our Loan Department at 1-800-537-5591. For all other inquiries,
please call (215) 553-1585.
Since~ly,
Emel~gul'to
Deposit Support Services 199-5355
Page 1 of 2
CITIZENS BANK Friday, February 01, 2002
Account
Number Account Title
192-103-2122 Ralph H Coyle Date Opened: 11/23/1970 Account Type: DD
Principal Bal Int from Last Account Bal YTD Int to
as of DOD Posting to DOD as of DOD DOD
$4,670.09 $1.27 $4,671.36 $64.92
00961071 Ralph H Coyle Date Opened: 1 1/03/1999 Account Type: TD
Principal Bal Int from Last ' Account Bal YTD Int to
as of DOD Posting to DOD as of DOD DOD
$35,823.90 $478.26 $36,302.16 $1,386.75
Page 2 of 2
bank ocean city
P.O. BOX 150, OCEAN CITY, MARYLAND 21843
January 31, 2002
Frey & Tiley
Attorneys-At-Law
5 South Hanover Street
Carlisle, Pennsylvania 17013
Re: Estate of Ralph H. Coyle
Account #032008542
Dear Sirs:
The balance as of December 22, 2001, in the above-stated account number was
$400.00. This is the only account Mr. Coyle had with us and it was an individual
account.
I will be happy to remit a check for the balance to the Estate ofMr. Coyie upon
receipt of his death certificate. I have already received the short certificate indicating
Constance Minich as the Administrator of the Estate.
Please feel free to contact me if I can be of further assistance:
Sincerely,
Laurie Davis
Branch Manager
410-213-0173
11001 Nicholas Lane MAIN OFFICE
Ocean Pines 5900. Coastal Hwy. 10005 Golf Course Road 217 S. Baltimore Ave. 12109 Coastal Hwy.
(410) 208-9380 (410) 524-6144 (410) 213-0173 (410) 289-6128 (410) 723-4944
,,'/'~-~/: COMMONHEALTH OF'PENNSYLVANZA
BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 280601
HARR/SBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#AN~E OR DXSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX REV-X;~7 EX AFP (01-OZ)
R..,,..,~,..~~: ~' ~: ~ r ~.: ,~:. ~ DATE 06--17--2002
~u**.?~ ~ ~?~i~' ESTATE OF COYLE RALPH H
"~"~ .... ~! *~*"~ DATE OF DEATH 12-22-2001.
, FILE NUMBER 21 02-0011
ROBERT G FREY 'OZ JUN 21 P~:O~cOUNTY CUMBERLAND
ACN 101
FREY & TILEY m Amoun~ Remi~ed
5 S HANOVER ST ;*.*' .... '
CARLISLE PA 17~1~,~,~;.~,~-~,.~ ~,~,~:~,
MAKE CMECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
~* CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LO~ER PORTION FOR YOUR RECORDS
DZSALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF COYLE RALPH H FILE NO..Z1 02-0011 ACH 101 DATE 06-17-2002
" TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN'
1. Real Es~a~e (Schedule A) (1) .00 NOTE: To insure proper
2. S~ocks and Bonds (Schedule B) (2) .00 credi~ ~o your account,
$. Closely Held S~ock/Par~nership In~eres~ (Schedule C) (5) .00 submi~ ~he upher portion
q. Mortgages/No,es Receivable (Schedule D) (q) .00 of ~his form ~i~h your
S. Cash/Bank Deposits~Misc. Personal Proper~y (Schedule E) (5) 51zq50.00 ~ax payment.
6. Jointly O~ned Proper~y (Schedule F) (6)' .00
7. Transfers (Schedule G) (7)
8. To~al Asse~s (8) 51,q~0.00
APPROVED DEDUCTIONS AND EXEMPTIONS: 15,7q5.00
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. To~al Deductions (11) ]~.7~.§0
12. Net Value of Tax Re~urn (12) 57,685.00
15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (~$) .00
lq. Ne~ Value of Es~a~e Subjec~ ~o Tax (~) $7,685.00
NOTE: Zf an assessment ~as issued prev/ously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill
reflect figures that /nclude the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amoun~ of Line lq a~ Spousal ra~e (15) .00 X O0 = .00
16. Amoun~ of Line 1~ ~axable a~ Lineal/Class A'ra~e (16) 57,685.00 X Oq5 = 1,696.00
17. Amoun~ of Line lq a~ Sibling ra~e (17) .00 X 12 = .00
18. Amoun~ of Line lq ~axable a~ Collateral/Class B ra~e (18) '.00 X 15 = .00
19. Principal Tax Due (19)= 1,696.00
TAX CREDITS:
PAYMENT RECEZPT DISCOUNT (+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID
05-08-2002 CD000959 8q.80 1,950.00
TOTAL TAX CREDIT J Z,OSR.80
BALANCE OF TAX DUEJ $58.80CR
ZNTEREST AND PEN. .00
TOTAL DUE 558.80CR
IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REI~UIRED.
FOR CALCULATTON OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A 'CREDTT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years) the CommonNealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To ~ulfill the requirements of Sectio~ 21q0 of.the Inheritance and Estate Tax Act, Act ZS of ZOO0. (72 P.S.
Section 91~0).
PAYHENT: Detach the top portion of this Notice and submit Hith your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER' OF NZLLS, AGENT ' '
REFUND (CR): A refund of a tax credit) Hhich Has not requested on the Tax Return) may be requested by completing an "Application
- for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications are available at the Office
of the Register of Nills, any of the Z$ Revenue District Offices) or by calling the special Z~-hour
ensmering service far forms ordering: 1-800-361-ZOS0~ services for taxpayers Hith special hearing ~nd / or
speaking needs: 1-800-fi~7-3010 (TT only).
OBJECTIONS: Any'party in interest not satisfied Hith the appraisement, alloHance, or disalloHance of deductions) or assessment
of tax (including discount or interest) as shoHn on this Notice oust object Hithin sixty (60) days of receipt of
this Notice by:
--Hritten protest to the PA Department of Revenue) Board of Appeals) Dept. 181021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative)
--appeal to the Orphans' Court.
ADNZN-
ZSTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in Hriting to: PA Department of Revenue,
Bureau of Individual Taxes) ATTN: Past Assessment Revise Unit, Dept. 280601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax'due ispaid Nithin three (3) calendar months after the' decedent's death, a five percent (5X) discount of
the tax paid is alloHed.
PENALTY:. The 151 tax amnesty non-participation penalty is computed on the total cf the tax and interest assessed) and not
paid before January 18,.1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you Nould appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes ~hich became delinquent before January !, 1981 bear interest at the rate of
six (BX) percent per annum calculated at a daily rate of .00016~. All taxes Hhich became delinquent on and after
January 1, 1982 mill bear interest at a rate which Hill vary from calendar year to calendar year Hith that rate
announced by the PA Department of Revenue. ~e applicable interest rates for 1981 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 ZOZ .008548 1992 91 .000247
1983 161 .000~38 1993-199~ - 71 .O00Zgz ''
198~ 111 .000301 1995-1998 91 .0001~7
1985 XSZ .0003S6 1999 71 .OOOXgZ
1986 IOZ .00017~ ZOO0 81 .000219
1987 91 .O00Z~7 2001 9Z ,O00Z~7
1988-1991 11Z .000301 ZOOZ 61 .00016~
--Interest is calculated as follo~s:
~NTEREST =.BALANCE OF TAX UNPA/D X NUNBER OF DAYS DEL/N~UENT X DA~LY /NTBREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment..If payment is made after the interest computation date sho~n an the
Notice, additional interest must be calculated.
/~7_~/_ ~ COMMONllEALTH OF ~PENNSYLVANZA
BUREAU OF ZNDZVZDUAL TAXES DEPARTMENT OF REVEI~UE
ZNHERTTANCE TAX DTVZSTON
DEPT. Z80601 ZNHERZTANCE TAX
HARRZSBURG.,, PA 171Z8-0601
STATEMENT OF~?ACCOUNT
REV-].,07 EX AFP (0],-02)
· :~ ,;--, DATE 07-15-200;'
ESTATE OF COYLE RALPH H
DATE OF DEATH 12-2Z-2001
'02 ~LI5 12 A8:16 FZLE NUMaER 71 07-0011
COUNTY CUMBERLAND
ROBERT 13 FREY ACN 101.
..... 'l .,, ;,ri, Ae~un~c Reei'~'l:ed
FREY & TI;LEY (],.ier~.;..,~...t ':, ,.,
5 S HANOVER ST ~,~Lt~,,,.~,~,:.:,.,,~ f ;,:';~,,
CARLISLE PA 1'701~
MAKE cMECK PAYABLE AND REM:IT PAYMENT TO:
RE13TSTER OF llZLLS
CUMBERLAND CO COURT HOUSE
CARL];SLE, PA 17015
NOTE: To insure proper cr:edi~ ~o your account, submi~ ~he upper portion of this form .ilh your lex payment.
CUT ALONG TNTS LZNE ~ RETAZN LOllER PORTZON FOR YOUR RECORDS
i~-v-: i ~,~-7- - ~- -~ P~- - ~ 5-~---5 ~- .... ; -; ;~- -i ~i~-~ii~r-~ ~- -fi~- -~ i~¥~ ~-~f - ~¥ 'i~'c-5 ~¥ - - ~-~; .....................
ESTATE OF COYLE RALPH H F:ZLE NO. 21 02-0011 ACN 101 DATE 07-15-2002
THTS STATEHENT TS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHONN BELON
TS A SUMMARY OF THE pRTNCTpAL TAX DUE, APpLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, TF APPLTCABLE,
A PROJECTED TNTEREST FTGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-10-200Z
PRINCIPAL TAX DUE: ...................................................................................................................................................................................................................... 1,696'00
PAYMENTS CTAX CREDITS):
PAYMENT RECEIPT DISCOUNT ¢+)
DATE NUMBER ~NTEREST/PEN PAID ¢-) AMOUNT PAID
05-08-2002 CD000959 8~.80 1,950.00
06-Z6-Z00Z REFUND .00 $$8.80-
TOTAL TAX CREDZT 1,696.00
~,ALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
ZF PAZD AFTER THZS DATE, SEE REVERSE TOTAL DUE .00
SZDE FOR CALCULATZON OF ADDZTZONAL TNTEREST.
ZF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT ZS REI~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' ¢CR),
YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THZS FORM FOR ZNSTRUCTTONS.
PAYHENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT UECEUENT make check or money order payable to: REGXSTER OF #ZLLS, AGENT,
-- If NON-RESXDENT DECEDENT make check or money order payable to: CONHONNEALTH OF PENNSYLVAN/A.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iSIS). Applications are available at
the Office of the Register of Nills, any ;of the 23 Revenue District Offices or from the.Department's Z~-hour
answering service for forms ordering: 1-800-361-Z050; services for taxpayers with speciaI hearing and / or
speaking needs: 1-800-~7-~020 (TT only).
REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY: The 15X tax amnesty non-participation penalty.is computed on the total of the tax and interest assessed, and not
paid before January lB, lg96, the first day after the end of the tax amnesty period.
INTEREST= Interest is Charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes mhich became delinquent before January 1, lg8Z bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year' to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are:
:
Year [nterest Rate Daily Interest Factor i Year Interest Rate Daily Interest Factor
1982 201 .0005~8 I992 9Z .0002~7
1985 !61 .000q38 XQg$-x99~ 71 .000192
198~
1985 131 .000356 1999 71 ,000191
.. 1986 101 ,00027~ ZOO0 8Z ,O00Zl9
1987 91 ' ,0001~7 ZOO1 91 .0002~7
1988-1991 111 ,000301 ZOOZ 61 .00016~
--Interest is calculated as
XNTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DEL/NQUENT X DAXLY XNTBREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown.on the
Notice~ additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: {~o~ ~ k ~"~ - ~7
Date of Death: ~ ~_ t,_.~._~,,,,,,~ .,._f- 7_.,~., "~oo !
Will No.: - (30 ii Admin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ~"' No [--~
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a.Did the personal re, L~.presentative file a final account with the Court?
Yes _ No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: PO/~
c.Did the personal re~.~,r, esentative state an account informally to the parties
in interest.'? Yes ~ No [~
c. Copies of receipts, releases, joinders and aPproval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
~--~,~a~ -- 'Lo~' Signa~'~
Date: o~r'~ Lk ~
-w ..;:~ Address
Telephone No.
Capacity: ~...Personal Representative
~[Counsel for Personal representative
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (7t7) 240-634S
Date: 11/10/2004
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
RE: Estate of COYLE RALPH H
File Number: 2002-00011
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the A~MENDMENTS TO SUPREME COURT ORPHANS. COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after
July i, 1992, the personal representative or his counsel, within two
(2) years of the decedent,s death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 12/22/2004
Your prompt attention to this matter will be appreciated.
Thank You.
~ Since~rely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
STATUS REPORT UNDER RULE 6.12
Name of Decedent: ¢~/
Date of Death: ~e ~._,,..,ko-q_r
Will No.: <. [ - 0 F_ / [ Admin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the admirfistration of the above-captioned estate:
1. State w,w~ether administration of the estate is complete:
Yes ~ No [--]
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal re~,presentative file a final account with the Court?
Yes _ No
b. The separate Orphans' Com-t No. (if any) for the personal representative's
account is: ~
c. Did the personal representative state an account informally to the parties
in interest? Yes
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this r -. ..
Signature
~:"' ' Name
7
:::: Address
Telephone No.
Personal Rep. ~sen.at.w
Capacity: [--]
~'Counsel for personal representative