HomeMy WebLinkAbout02-0021PETITION FOR PROBATE and GRANT OF .LETTERS
, Dece~tsed.
Social Security No. !"~ ~. ~ 0_%- (-2"I ~
NO.
oZ/--0oZ- /
To:
Register of Wills for the.
.County of
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years ofa~ge or older an the execut
in the last will of the above decedent, dated ff-e__b~ .r-t4 ~ i
and codicil(s) dated
in the
named
· , 19
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in 0x.tn'~. A'~l~.f~0( , County, Penn. sylvania, with
~ last family or I~ri_n~c_.[pal residenc, e, Rt Ib'qeO~l/L/~x_ Vt ]] f)t'/F~ tt~C~ ~- PiIe. r~
xq~st street, number and muncipality)
Decendent, then ~[~ ~' years of age, died' [-~)~C~'.r~[O¢~~' l~
Except as follows, decede~ did not marry, was not divorced and did not have a child born or adopted
after execution of the will offer6d for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent 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:
WHEREFORE, petitioner(s) ~
respectfully request(s) the probate of the last will and codiCil(s)
presented herewith and the grant of letters Testamentary
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumberlandf SS
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 represen-
tative(s) of the above decedent petitioner(s) will well' and truly administer the estate according to law.
Sworn to or affirmed and subscribed .,-
before me this 7th~ ~dav of [ ~,,',z~cc
,,, zoo oj..-
NO. 21-2002-0021
Estate Of Isabel W. Hoon. a/k/a Isabel M. Hoon , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
January_ 9th
AND NOW
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED,that the instrument(s) dated February 22nd, 1982
described therein be admitted to probate and filed of record as the last will of
Isabel W, Hoon, a/k/a Isabel M. Hoon
and Letters Testamentarv
are hereby granted to Barbara Mary Binkley, a/k/a Barbara M. Binkley
R~k_2121~ in con~sideration of d"_.e petition on
18.00
3.00
FEES
Probate, Letters, Etc .......... $
Short Certificates(1) .......... $
Renunciation ................ $
JCP ' $ 5.00
TOTAL __ $ 26.00
Filed . J. anua~.. 9th,.2002 .... )'. .........
A'~TORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
MAILED LETI~RS TO EXECUTRIX .'
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS;S /~' .
,
(each) a subscribing witness to thc will presented herewith, (eac~l;~ng duly qualified according to
law, depose(s) and say(s) that present and saw
/ ,
the testat. , sign the same and that / signed as a witness at the
request of testat, in h presence and (in the~sence of each other) (in the presence of the
other subscribing witness(es)). / .
Sworn to or affirmed and subscribed before / ~ . .
me this __ day o/f/ . . (Name)
' -- 19~7/-~ ~ ' (Address)
Register ~ ~ (Name)
(Address)
· ~/ ' 21_2002_0021
/
REGISTER OF WILLS OF c~,-~n~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
- - ] to law, depos/e(s) and say(s) that
(each) a subscriber hereto, (each) being duly qualified according
· I---~o ,, Iq~ familiar with the signature of
testat~ of '' -":......~oo~o ......... ,~,' the will presented herewith and
that ~e ~ believe~the signature on the will is in the handwriting of
to the best 6f n,,~ '. ~ knowledge and belief.
Sworn to or affirmed and'subscribed before
me t~is 7th ' "~ day of /Name)
(Address)
105.805 REV 9/86
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;'' ~E~I~T~'~[~O~~8[R ~.(~.- T . '~'~ '::~.-.'~' ;:..
I, IiSABEL W. HOON, of the Borough of Lemoyne, Cumberland
County, Pennsylvania, declare this to be my last will and revoke all
wills which I have previously made.
I - After payment of all of my just debts, funeral and
administrative ex. penses, and inheritance and similar taxes, whether
· wi-tb~respect t'o pfb. pe'rty passing un'd'ei this will .o.r otherwise, ~ give,
devise and bequeath my entire estate, real and personal, to' my daughter
Barbara Mary Binkley, if living, otherwise to her surviving issue per
stirpes, and if neither my daughter nor any issue shall survive me, I
then give, devise and bequeath the same to my niece, Thelma M. Bosler,
if living, and if deceased, to my niece, Evelyn Lutz.
II - Any share of my estate which shall become distribut-
able to a minor may be held in a savings account, certificate of deposi'
or similar s~curity, in a federally insured banking or savings institu-
tion in the name of the minor and marked not to be withdrawn until
the minor attains the age of 18 years.
.III I...appoin.t.mydau§hter, .Barbara Mary Binkley, as
Executrix of this will.. If for any reason she shall fail to qualify
or cease to act as such during the administration of my estate, I appoir
my son-in-law, David W. Binkley, as alternate Executor, and if for any
reason he shall fail to qualify or cease to act as such during the
administration of my estate, I appoint CCNB Bank, N.A., as second
alternate Executor.
IN WITNESS.WHEREOF, Ii have hereunto set my hand and seal
this 22nd day of February, 19.82.
~Signed, sealed, published and declared
by Isabel W. Hoon, testatrix above named,
as and for her last will and testament,
written on one sheet of paper, in our
presence, who, in her presence, at her
request, and in the presence of each
other have hereunto subscribed our names
as at%esting witnesses: .
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: ~-~~1 '}'~,
Date of Death:
Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of,the Omhans' Court Rules was
served on or mailed to the following beneficiaries of the ab-g-~ve-captioned estate on 6/ //7. t]'~)~['-. :
Name
Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Capacity: __ Personal Representative
Counsel for personal representative
STATUS REPORT ~ER RULE 6.12
win No.:
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:
2~
State whether a~.~~ tion of the estate is complete:
Yes~ Ncq~
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:
'Did the personal representative f-fie a final account with the Court?
Yes _ No [']
b. The separate Orphans' Court 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 [-] 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. ,/,~_ 7,[/~,
" - .Signature ' - /
_ ~ J~ ~~_,~:~ Capacity: ~Personal Representative
~'~'/T~ ' ~ ~Comsel for personal repre~X~d'tative
~Ev4 5oo EX (6-0o)
COMMONWEALTH Of
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR NUMBER
I.-
UJ
O
Ll.I
·
O
D~,T~OF DEATH"(MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YE. AR)
(IF APPLICABLE) SURVIVING 8POU8E'8 NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL; SECURITY NUMBERc.E_,
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Original Return
4. Limited Estate
[--~6. Decedent Died Testate
(Atta~
copy of V'~l)
r'-] 9. Proceeds Received
Litigation
E~2. Supplemental Retum
[~4a. Future Interest Compromise (date of deeth after 12.12-82)
r-i. Decedent Maintained a Living Trust (^~c~ copy of Tmst)
r~lO. Spousal Poverty Credit (date of death between 12-31-91 and 1-I.95)
E~3, Remainder Return {date of death pd~r to 12-13-82)
[~5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
r-'] 11. Election to tax under Sec, 9113(A) (A~ch Sc~ O)
FIRM NAME (IfAppiicabla)
COMPLETE MAILING ADDRESS
1. Real Estate (Schedule A)
2: Stocks and Bonds (Schedule B)
3, Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested'
7. Intar-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or ~)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) '
il. Total Beductlons (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
(1)
(2)
(3)
(4)
(6)
OFFICIAL USE ONLY
(8)
(11)
(12)
:01. O0
q O0,Ob
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Une 13)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 1~, taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) x .0 __ (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)
,3ecedent's Complete Address:
I STREET ADDRESS
/oo
Tax Payments and Credits:
.1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
Total Credits ( A + B + C ) (2)
(4)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total interest/Penalty ( D * E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
(SA)
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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 ............................................................. i .............. ; ............................................. [] []
d. receive the promise for life of either payments, benefits or care? ...................................................................... [] []
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 for" or payable upon death bank account or secudty 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 of perjury, I declare Bat 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 ail information of which preparer has any knowledge.
S,GNAT R .Of ON..ESPONS,B EfOR ,' RETU?
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
DATE
ADDRESS
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. §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 RS. §9116 (a) (1.1)
The statute does not exembt 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
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 paren
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 a
individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE .O~E,~ ^ ~ I
FILE NUMBER
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.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
i:~5V-1511 EX+ (12-99) ..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS.
FILE NUMBER
Debts of decedent must be reported on Schedule
ITEM
NUMBER DESCRIPTION
5.
6.
7.
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number ~f Personal Represer~tative(s)
Street Address
City State__Zip.
Year(s) Commission Paid:
Attorney Fees
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
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
TOTAL (Also enter on line 9, Recapitulation
AMOUNT
(If more space is needed, insert additional sheets of the same size)
'~EV-1513 EX+ (9-00~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
NUMBER
I
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
FILE NUMBER
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Sec. 9116 (a) (1.2)]
AMOUNT OR SHARE
OF ESTATE
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 SECTION9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART I] - 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)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003305
BINKLEY BARBARA MARY AKA
420 HUMMEL AVENUE
LEMOYNE, PA 17043
........ fold
'.ESTATE INFORMATION: SSN:
FILE NUMBER: 2102- 0021
174-05-0736
DECEDENT NAME: HOON ISABEL W
DATE OF PAYMENT: 12/04/2003
POSTMARK DATE: 12/04/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 12/14/2001
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $33.51
.REMARKS:
TOTAL AMOUNT PAID:
BARBARA M BINKLEY-TAX PAYMENT
HAND DELIVERED 12/4/2003
$33.51
SEAL
CHECK# 4846
INITIALS. SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
ZNHERTTANCE TAX DIVTSZON
DEPT. 2806111
HARRISBURG, PA 17128-060!
BARBARA H BINKLEY
103 FOX FIRE LN
LEWISBERRY
PA 17339
CONNONNEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
NOTZCE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
!~".,7,'*-". DATE 01-27-200q
~ ",L:' ,ESTATE OF HOON
DATE OF DEATH 12-1q-2001
FILE NUHBER 21 02-002!
'04 FEB-4 !\i b UNTY CUMBERLAND
ACN Z01
Amoun~ Rami~ed '
REV-1547 EX AFP {01-03)
ZSABEL N
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-15~7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF HOON ISABEL N FILE NO. 21 01-002! ACN 101 DATE 01-27-200q
TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORTGiNAL RETURN
1. Real Es~a~a (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2}
3. Closely Held S~ock/Par~nership Zn~eres~ (Schedule C) (3)
~. Hor)cgages/No)ces Receivable (Schedule D) (q)
$. Cash/Bank Deposits/Misc. Personal' Proper;cy (Schedule E) (5)
6. Joln~ly O~nad Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To~el Assa~s
APPROVED DEDUCTTONS AND EXEHPTZONS:
9. Funeral Expanses/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Dab~s/Mor~gage Liabili)cias/Liens (Schedule z) (10}
11. To,al Deductions
12. Ne~: Value of Tax Re~:urn
1:5.
Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J)
Na~ Value of Es~a~a Subjac~ ~o Tax
.00
921.00
.00
'.00
.00 NOTE: To insure proper
.00 cradi~ ~o your account,
.00 submi~ ~ha upper portion
of ~his form ~i~h your
~ax payment.
(8)
201.00
921.00
0O
(11) 20'1. o§
(12) 720· 00
(1:5) .00
(1~) 720. O0
NOTE:
Z'F an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amoun~ of L/ne 1~ a~ Spousal ra~e (1S)
16. Amoun~ of Line 1~ ~axable a~ Lineal/Class A ra~e (16)
17. Amoun~ of L/ne lq a~ Sibling ra~e (17)
18. Amoun~ of Line lq ~axable a~ Colla~eral/Class B ra~a (18)
19. Principal Tax Due
RECEIPT
NUMBER
.00 X O0 = .00
720.00 X OR5= 32.R0
· O0 x 12 = . O0
· O0 x 15 = . O0
(19)= 32.q0
CD003305
TAX CRED:ZTS:
PAYHENT
DATE
12-04-2003
D/SCOUNT (+)
INTEREST/PEN PAID (-)
1.11-
AMOUNT PAID
33.51
ZF PAID AFTER DATE INDZCATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
32.q0
.00
.96
.96
( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE KS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CA):
OBJECTIONS:
ADH[N-
[STRAT[VE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or'before December'ii, 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 Commonwaalthlhereby expressly reserves the right to appraise and assess transfer inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 2140 of the inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S.
Section 91qO). ''
Detach the top portion of this Notice and submit eith your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to= REGISTER OF HILLS, AGENT
A refund of a tax credit,~ ehich Has not requested on the Tax Return, amy be requested'by comple~in~ an "Applicatis~
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-15153. Applications are available at the Office
of the Register of Nills, any ef the 13 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-B00-361-1050; s~rvices for taxpayers with special hearing end / ar
speaking ne~ds: 1-800-447-3~20 ~TT only). "~
Any party in interest not satisfied ~ith the appraisement, allowance, er disallowance of deductions, or assessment
of tax ~including discount ar interest) es sha~n an this Notice must abject eithi~ sixty (6~) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021', OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appaa! to the Orphans~ Court.
Factual errors discovered on this assessment should be addressed inmriting to: PA Department of.Revenua~
Bureau of [ndivldual Taxes, ATTN': Post. Assessment Review Unit, Dept. 28060~, Harrisburg, PA 17128-0601
Phone (717} 767-6505. See page 5 of the booklet "instructions for Inheritance Tax Return for a Resident
Decedent" *¢REVrlSO1) for an explanation of administratively correctable errors.
if any tax due' is Paid aithin three (3) calendar months after the decedent's death, a five percent ¢5X) discount of
the .tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nbt
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 would appeal the tax and interest
that has been assessed as indicated on this notice.
interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (1) day from the date of
death~ to the date of payment. Taxes which became delinquent before January 1~ 1982 bear interest at the'rate of
six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent'on and after
~anuary 1, 1982 will bear interest at a *rate ~hich will vary from calendar year to calendar year with that rate
announced by ~he PA Department of Revenue. The applicable interest rates for 1982' through 2005 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea~r Rate Factor Year Rate Factor
1981 gO[ .000548 1987 9Z .000247 1999 71 .000192
1983 161 .000438 1988-1991' llZ .000301 -- 2000 8Z .000119
19Bq 111- .000301 1991 .9~ .000147 Z001 9~ .000247
1985 13Z .000356 1993-1.994 71 .O00Xgz : 2002 6Z .000164
1986 101 .000274 1995-1998 9Z .000147 2003 51 .000137
--Interest is calculated as follo~s:
'INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DBLINgUENT X DAILY INTEREST 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 sheen on the
Notice, additional interest must be calculated.
~EV-1470 EX (6-88) ~ ~ ~ . ,
'~ INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA · '
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT· 280601
HARRISBURG~ PA 17128-0601
FILE NUMBER
DECEDENT'S
NAME
Isabel M Hoon 2102-0021
REVIEWED BY ACN
Sandra J Eslinger 101
ITEM
SCHEDULE NO, · EXPLANATION OF CHANGES
The value of the estate has been adjusted as the result of the correction of an error in
arithmetic.
ROW Page 1
BUREAU OF INDIVTDUAL TAXES
INHERITANCE TAX DXVXSXON
DEPT.
HARRISBURG, PA 17128-0&D1
BARBARA H BINKLEY
103 FOX FIRE LN
LEWISBERRY
CONNONNEALTH OF PENNSYLVANIA · DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
'APPRAISEHENT~ ALLO~Ak~E OR DISALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
!~.':.';.'"- .'. DATE 01-27-2004
L.:,~:' :.ESTATE OF HOON
DATE OF DEATH 12-14-2001
FILE NUMBER 21 OZ-OOZ1
'04 FEB-4 !~CC~dNTY CUHBERLAND
ACN 101
~EV-iS47 EX &F~ (01-15)
ISABEL W
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS 44
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF HOON /SABEL ~ FILE NO. 21 02-0021 ACN 101 DATE 01-27-2004
TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:
1. Real Estate (Schedule A)
2.
q.
5.
6.
7.
8.
ORIGINAL RETURN
(1)
Stocks and Bonds (Schedule B) (2)
CZosely Held Stock/Partnership Znteres, (Schedule C) (3)
Hortgagss/Hotes Reo~ivable (Schedule D)
Cash/Bank Deposits/H/sc. PersonaZ Propmr*y (Schedule E) (E)
JoLntly O.ned Property (ScheduZo F) (&)
Transfers (Schedule O) (7)
To*a1 Assets
APPROVED DEDUCTIONS AND EXENPTZONS:
9. Funeral Expenses/Adm. Costs/Hiss. Expenses (Schedule H)
10. Debts/Hortgage Ll~kilttles/Llens (Schedule Z)
11. Total Deductions
12. Net VsZue of Tax Re~urn
15.
(9)
(10)
Charltablo/Governmontm! Bequests; Non-sleeted 9115 Trusts (ScheduZe J)
Net VBZuo of Estate Subject to T~x
O0
O0
O0
O0
921 O0
O0
.00
(8)
Z01.OO
NOTE: To insure proper
credit to your account,
submit tho upper portion
of this form with your
tax psyment.
NOTE:
921.00
,00
(11) 201. on
(].2) 720. O0
(13) .00
(2.4) 720. O0
If an assess;est uae Issued previously, lines 14, 15 and/er 16, 17, 18 and 19
reflect figures that include the total ~f ALL returns assessed to date.
ASSESSNENT OF TAX:
15. Amoun~ of L/no lq at Spouse1 rets
16. Amount of Line 14 taxable st Lineal/Class A rate
17. Amount of Line 14 it Sibling rite
18. Amount of Line 14 taxable et Collateral/Class B rate
19. Prl~ipul Tax ~o
TAX CREDITS:
DATE NUHBER Z~EREST/PEH PAID (-)
~2-0~-200~ CD00~05
1.11-
(is) .00 x O0 = .O0
(~6). 720.00 x 045= 32.40
(z?). .00 x 12 = .00
(~8) .00 x 15 = .00
ZF PAID AFTER DATE INDICATED; SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AHOUNT PAID
(19): 32.40
33.51
TOTAL TAX CREDIT I 32.40
BALANCE OF TAX DUE] .00
INTEREST AND PEN. [ .96
TOTAL DUE ' I .96
ZF TOTAL DUE ZS LESS THAN $1; NO PAYNENT ZS REQUZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZ~' (CR); YOU HAY BE DUE
REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)