HomeMy WebLinkAbout07-30-0815056041147
REY-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO 60X.280601
Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT 2. 1 0 7 0 7 9 5
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
186 34 1008 08 12 2007 10 04 194E2
Decedent's Last Name Suffix Decedents First Narne MI
ALLEMAN WILLIAM E
(if Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
ALLEMAN NANCY I,
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)
4. Limited Estate Ir ~ 4a. Future Interest Compromise ~ 1 5. Federal Estate Tax Retum Required
- - - (date of death after 12-12-82)
'. X 8 Decedent Died Testate ~ Decedent Maintained a Living Trust
- (Attach Copy of Will) ~-I (Attach Copy of TrusQ O 8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received f_ ~ 10. beotweenP2--3rty91 red~it (di tae5~f death ~1 11.Election to tax under Sec. 9113(A)
i - - (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL T{1X INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
THOMAS E. FLOWER 71.7 737 3405 ~.~
~ ~ ~-~
Firm Name (If Applicable)
SAIDIS, FLOWER & LINDSAY
First line of address
2109 MARKET STREET
Second line of address
City or Post Office
CAMP HILL
Correspondent's a-mail address:
State ZIP Code
PA 17011
RIEGISTER OF 1N#;fLLS USE,9NLY
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DATE FILED ~"%
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.
SIGNATURE OF PERSON~RFnSPO BL F R FILING RETURN • DATE
~~~.f~~",/ ~ ~~~f~f1/f~~~ Nancy L. Apeman ~~~ ~ ,o~(~j~
55 Shellbark Court, Carl
OFPREPARER
_n
ADDRESS - J ~
2109 Market Street, Camp Hill, PA 1701x1
Side 1
15056041147
PA 17015
15056041147 J
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REV-1500 EX
Decedents Nam: W i I l i a m E. A l l e m a n
RECAPITULATION
15~56~42148
1. Real Estate (Schedule A) .......................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4.
5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5.
6. Jointly Owned Property (Schedule F) ~ ] Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) [~ Separate BiNing Requested ............. 7,
8. Total Gross Assets (total Lines 1-7) ....................................................................... g,
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10.
11. Total Deductions (total Lines 9 & 10) ...................................................................... 11.
12• Net Value of Estate (Line 8 minus Line 11) ............................................................. 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ................................................. 13.
Decedent's Social Security Number
1$6 34 1008
244,585.60
244,585.60
0.00
244,585.60
14. Net Value Subject to Tax (Line 12 minus Line 13) .. .............................................. . 14. 2 4 4 , 5 8 5 . 6 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES - -
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X .o0 2 4 4, 5 8 5 6 0 15. 0 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 0. 0 0 16• 0. 0 0
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17• 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0 18• 0. 0 0
19. Tax Due........... ........................................................... .............................................. . 19. 0 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
15056042148 151]56042148
REV-1500 EX Page 3 File Number 21-07-0 795
Decedent's Complete Address:
William E. Alleman
- - - - ---
STREET ADDRESS
55 Shellbark Court
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
g, Prior Payments
C. Discount
3. Interest/Penalty if applicable
p, Interest
E. Penalty
Total Credits (A + B + C)
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 2 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.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(1) 0.00
(2)
(3)
(4)
(5) 0.00
(5A)
___ __
(5B) Q , Q O
Make Check Payable to: REGISTER OF W/LLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THIE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
b. retain the right to des'gnatetwho sha rtuse the property transferred or its income :.................................... [ ~ ~x
c. retain a reveprsionary interest, or.......p..Y ..................................'......................................................,..,..., 1.-_. I
x~
d. receive the romise for life of either a ments, benefits or care ............................................................. [ ~ ~ ,
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
_•
receiving adequate consideration? ....................................................................................................................... ', _ l x
3. Did decedent own an "in trust for' or payable upon death bank account or security at his or her death?......... [ ~ ~ x 'i
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property vvhich
contains a beneficiary designation? ...................................................................................................................... i X [_
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AIVD FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero
(0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements
for disGosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half {4.5) percent,
except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 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.
Rev1502 EX+ (6-98)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
A1leman, William E. 21-07-0795
All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knrnNledge of the relevant facts.
Real property which Is Jolntlyowned with right of survlvorshtp must he disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 55 Shellbark Court, Carlisle, Pennsylvania -Parcel ID 21-23-0585-043 244,585.60
A .91 parcel of land with a dwelling house thereon erected as more particularly
bounded and descripted in the deed recorded in Deed Book 31-S, Page 965 in the
Cumberland County Recorder of Deeds Office. (Based on the assessed amount
times the common level ratio.)
TOTAL (Also enter on Line 1, Recapil:ulation) I 244,585.60
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98)
REV-1513 EX+ (9-00)
SCHEDULE J
ANIA
COMMON
°
C BENEFICIARIES
E
AXRETURN
ER TA
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Alleman. William E. 21-07-0795
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT
Do Not List Trusteets) (Words) ($$$)
1. TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
1 Bradford J. Alleman Son 23.33°!° of
237 Green Lane Drive residue and
Camp Hill, PA 17011 gun collection
2 Michael E. Alleman Son 23.33 % of the
117 Lancaster Blvd. residue &
Mechanicsburg, PA 17055 stamp & coin
collei~tions
3 Nancy L. Alleman Wife Residence at 244,585.60
55 Shellbark Court 55 Sh)ellbark
Carlisle, PA 17015 Court: & 30% of
the residue
4 Timothy L. Alleman Son 23.33% of the
409 Mount Allen Drive residue
Mechanicsburg, PA 17055
Total 244, 585.60
Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R WH{CH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-15o0 GUVER srltt I L u.uu
Copyright (c) 2002 form software only The Lackner Group, Inc. f=orm PA-1500 Schedule J (Rev. 6-98)
OF
WILLIAM E. ALLEMAN
I, WILLIAM E. ALLEMAN, of Middlesex Township,
Cumberland County, Pennsylvania, being of sound and disposing
mind, memory and understanding, do hereby make, publish and
declare this as and for my Last Will and Testament, hereby
revoking all other Wills and Codicils heretofore made by me.
FIRST
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AIDlS & GUIDO
?6 W. High Street
Carlisle, Pa.
I direct the payment of my just debts and expenses of my last
illness and funeral from my estate as soon after my death as
conveniently may be done. If there be no cerr.etery lot available
for my interment owned by me at the time of my death, I authorize
my personal representative to purchase such cemetery lot with a
contract for perpetual care, using therefore funds from my estate
in such amount as he shall consider necessary and desirable, and I
authorize my personal representative to cause title to or owner-
ship of such lot so purchased to be vested in such person as my
personal representative shall designate.
Further, I authorize my personal represertative to
exp-end funds from my estate, in such amount as my personal
representative shall consider necessary and desirable for the
purchase, erection and inscription of a suitable marker for my
grave.
SECOND __
I give, devise and bequeath the following items to the
persons set forth:
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(A). M~, gun collection to BRADFORD J. ALLEMAN.
(B) My stamp and coin collection to M:CCflAEL EARL
ALLEMAN.
(C) Any car owned by me at the .time of my death
to TIMOTHY LEE ALLEMAN.
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(D) My house and its contents known as 55 Shelbark
Court, Carlisle, Cumberland County, Pennsylvania
to NANCY L. HUMES.
THIRD
All the rest, residue and remainder of •,~ny estate I give,
devise and bequeath in the following percenta~~es:
(A) Thirty (30%) percent to NANCY L. HUMES, per stirpes.
(B) Seventy (70%) percent to my children, MICHAEL
EARL ALLEMAN, BRADFORD J. ALLEMAN and TIMOTHY
LEE ALLEMAN, per st~rpes.
FOURTH
I appoint FIF~ST BAI1K AND TRUST COMPANY of Mechanicsburg,
ID15 & GUIDO
'~ W. High Street
Car isle, Pa.
Pennsylvania Guardian of the property of my minor children.
FIFTH
I direct that any and all inheritance, estate, and transfer
taxes imposed upon my estate passing under this Will or otherwise
sha11 be paid out of the principal of my .residuary estate.
SIXTH
In addition to the powers conferred by laic, I authorize any
personal representative acting under this instrument, in his or
her absolute discretion:
(a) to retain in the form received, or to sell either
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at public or private sale any real or personal property;
(b) to invest and reinvest in all forms of property
without being confined to legal investments and without
regard to the principal of diversification;
(c) to exercise any options to subscribe for stocks,
bonds, or other investments;
(d) to join in any plan of lease, mortgage, consolida-
tion, exchange, reorganization or foreclosure, of any cor-
poration in which my estate or any trust may hold stocks,
bonds or other securities;
(e) to sell, transfer, convey, mortgage, pledge,
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lease or exchange any property, real or personal, which
at any time may form part of my estate, for the payment
of debts or taxes, or for any purpose of administration
or distribution, for such prices and upon such terms
as my personal representative, in his sole discre-
tion, may deem wise, and to e~':ecute and deliver deeds
of conveyance or transfer thereof;
(f) to make settlements and compromises on such
AIDIS & GUIDO
!6 W. High Street
Carlisle, Pa.
terms as my personal representative in his sole dis-
cretion may deem wise without the necessit•~ of ob-
taming any court approval thereof;
(g) to make distribution hereunder either in
cash or kind, as my personal representative in his
discretion may deem wise.
SEVENTH
I do hereby nominate, constitute and app.oin't NANCY L. HUMES,
Executrix, of this my Last Will and Testament. ]?rovided, however,
3
,.~..~_.... _._.... .t~,.... .~ _ __._
that if she is unwilling or unable to act as ]~xecutri~,, I direct
the duties of E~.ecutor be performed by MICHAEL EARL ALLEMAN.
EIGHTH
I direct that no personal representative, guardian, trustee
or other fiduciary appointed under this instrument shall be
~~required to give bond for the faithful performance of their
duties in any jurisdiction.
IN WITNESS WHEREOF, I, WILLIAM E. ALLEMAN, have hereunto set
~~m3' hand and seal to this my Last Will and Testament, consisting
~of four typewritten pages, the first three of which bear my
signature in the margin for identification, this a7~ day of
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WILLIAM E. ALLEMAN
Signed, sealed, published and declared by the above-named
Testator, k'ILLIAM E. ALLEMAN, as and for his Last Will and
Testament in the presence of us, who have hereunto subscribed our
names at his- request as witnesses thereto, in the presence of
said Testator, and of each other.
ADDRESS ~1~ G~ (~~~~
CIS & GUIDO
v. High Street
;arlisle, Pa.
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IICOMMONWEALTH OF PENNSYLVANIA:
ss
IICOUNTY OF CUMBERLAND
1 WE, WILLIAM E. ALLEMAN, ROBERT C. SAIDIS and LAURA K.
RHODES, the Testator, and witnesses, respectively whose names
are signed to the foregoing or attached instrument, being first
duly sworn, do hereby declare to the undersigned authority that
the Testator signed and executed the instrument as his Last Will
sand Testament and that he signed willingly and that he executed
as his free and voluntary act for the purposes therein e~:pressed,
and that each of the witnesses, in the presence and hearing of the
Testator signed the Will as witness and that to the best of their
knowledge the Testator was at the time 18 or more years of age, of
sound mind and under no constraint or undue influence.
Subscribed, sworn to and acknowledged before me by WILLIAM
MIDIS & GUIDO
i W. High Street
Carlisle, Pa.
E. ALLEMAN, the Testator, and subscribed to and sworn or
affirmed to before me by ROBERT C. SAIDIS and I;AURA K. RHODES
witnesses, this ~~ ( day of ~ t''^'~' v ~~~~`--t :198. --- ---
~~
S EAL ~~ x'~` ~~_.
ICANDI L. LEi4KER, 1dot~ary Public
Carlisle, Cvmaerland Co., P'j• 14a~
My tcmmis;ion Expires Feb. 20.
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Laura K. Rhodes
TaxDB Result Details
Page 1 of 1
Detailed Results for Parce121-23-0585-043. in the 2004 Tax Asse:>sment Database
DistrictNo 21
Parcel ID 21-23-0585-043.
MapSuffix
HouseNo 55
Direction
Street SHELLBARK COURT
Ownerl ALLEMAN, WILLIAM E
C/O
PropType R
PropDesc
LivArea 2147
CurLandVal 54140
CurImpVal 146340
CurTotVal 200480
CurPrefVal
Acreage .91
C1GrnStat
TaxEx 1
SaleAmt 14900
SaleMo 02
SaleDa 21
SaleCe 19
SaleYr 86
DeedBkPage 00315-00965
YearBlt 1986
HF File Date 11/08/2004
HF Approval_Status A
http://taxdb.ccpa.net/details.asp?id=21-23-0585-043.&dbselect=l 8/24/2007
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INVENTORY
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumberland } SS File Number 21-0'T-0795
____
Nancy L. Alleman
Personal Representative(s) of the Estate of William E. Alleman
deceased, depose(s) and say(s) that the items appearing in the following inventory include all of khe personal assets wherever
situate and alf of the real estate in the Commonwealth of Pennsylvania of said Decedent, that they valuation placed opposite each
item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate
outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory.
I verify that the statements made in this Inven- ~ ~ `~ ~/~ 1/fj/,~~ /~
tory are true and correct. I understand that false state- }~'-~ ~ ~~-~=-~~r ~~~,~~"L~~'~---- - --- - - -
ments herein are made subject to the penalties of Nancy L Alleman
18 Pa.C.S. § 4904 relating to unsworn falsification to } __ _.
authorities. - - - _- - - _- - -
Attorney -- (Name) Thomas E. Flower (Supreme Court I.D. No.) 83993
(Firm) Saidis, Flower & Lindsay
(Address) 2109 Market Street, Camp Hill, PA 17011
-- ------
(Te%phone) 717-737-3405
DATE OF DEATH LAST RESIDENCE 55 Shellbark Court DECEDENTS SOC. SEC. NO.
08/12/2007 Carlisle, PA 17013 186-34-1008
FIGURES MUST BE TOTALED
Personal Propertv
Cash ...............................................................................................
Personal Property .........................................................................
Stocks/Listed .................................................................................
Stocks/Closely Held ......................................................................
Bonds .............................................................................................
Partnerships and Sole Proprietorships .....................................
Mortgages and Notes Receivable ...............................................
All Other Property .........................................................................
Total Personal Property .....................................
Total Real Property ................................................
Total Personal and Real Property ....................
0.00
244,585.60
244,585.60
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each
item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. § 3301(b))
Form RW-OJ Rev. 1413-2006
i . ~.
REGISTER OF WILLS OF
INVENTORY
CUMBERLAND
COUNTY, PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumberland } SS File Number 21-07'-0795
DATE OF DEATH LAST RESIDENCE 55 Shellbark Court DECEDENTS SOC. SEC. NO.
08/12/2007 Carlisle, PA 17013 186-34-1008
Reai Estate
55 Shellbark Court, Carlisle, Pennsylvania -Parcel ID 21-23-0585-043
A .91 parcel of land with a dwelling house thereon erected as more particularly
bounded and descripted in the deed recorded in Deed Book 31-5, Page 965 in
the Cumberland County Recorder of Deeds Office. (Based on the assessed
amount times the common level ratio.)
Total Real Estate
244,585.60
244,585.60
(Attach additional sheets if necessary) Total Personal Property and Real Estate 244,585.60
JOHN E. SLIKE
ROBERT C. SAIDIS
JAMES D. FLOWER, JR
CAROL J. LINDSAY
JOHN B. LAMPI
MICHAEL L. SOLOMON
GEORGE F. DOUGLAS, III
DEAN E. REYNOSA
THOMAS E. FLOWER
MARYLOU MATAS
LAW OFFICES
SAIDIS, FLOWER & LINDSAY
A PROFESSIONAL CORPORATION
2109 MARKET STREET
CAMP HILL, PENNSYLVANIA 17011
TELEPHONE: (717) 737-3405 -FACSIMILE: (717) 737-34(17
EMAIL: attorney@sfl-law.com
www.sfl-law.com
July 25, 2008
CARLISLE OFFICE:
26 WEST HIGH STREET
CARLISLE, PA 17013
TELEPHONE: (717)243-6222
FACSIMILE: (717)243-6486
REPLY TO CAMP HILL
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Cumberland County Register of Wills r_ ~-~
Cumberland County Courthouse -' '
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One Courthouse Square ~':=; _~' - _
Carlisle, PA 17013 :"~ ~_~~ .__
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Re: The Estate of William E. Apeman ~`'
File No. 21-07-0795
Date of Death: August 12, 2007
Dear Ms. Strasbaugh:
Enclosed are the Supplemental Inheritance Tax Return (the "Return") and the Inventory
for The Estate of William E. Apeman and a copy of both the Return and the Inventory to be
time-stamped and returned to me in the enclosed self-addressed stamped envelope. Also
enclosed is a check in the amount of $30.00 to cover the filing fees.
call.
Your assistance is greatly appreciated. If you have any questions or comments, please
Sincerely,
SAIDIS, FLOWER & LINDSAY
,,~ ~~
Ja'Ann Seker
'-Paralegal
Enclosures
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