HomeMy WebLinkAbout04-0250PETITION FOR PROBATE & GRANT OF LETTERS
Estate of
DOROTHY J. BOWERS
also known as
Social Security No. 174-05-2574
, decease~
No. 21-04- ,=,z~)
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the Executrix named in the Last Will of the above
decedent dated Auqust 13, 2003 , and codicils dated none . The Executor
named none died Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at 1000 West South Street Carlisle Borouqh
Decedent, then 100 years of age, died
Re.qional Medical Center, Carlisle, Pennsylvania
January 10 ,2004, at Carlisle
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
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 PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
$79,000.00
$
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
ghirle¥ I. Hel{shmar{ ' '""
398 CenteWille Road
Newville, PA 17241
717-776-5280
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
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 representative of
the above deceder.~t, petiticner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before meMarchthis/~,2.7-//, 2004. day of Shirle . Heishman
~'~?.~ (/~., Ro~gister
No. 21-04-~2~
Estate of DOROTHY J. BOWERS, deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, March /'.-~-' ,2004, in consideration of the Petition on the reverse
side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
Auqust 13, 2003 described therein be admitted to probate and filed of record as
the Last Will of Dorothy J. Bowers ; and Letters Testamentary are hereby granted to
Shirley I. Heishman
FEES
Probate, Letters, Etc ........ $ 200.00
Short Certificates(-1- ) .... $ 3.00
Renunciation(s) ........... $.__
JCP .................... $10.00
Other Will Paqes (-2-) .... $ 6.00
TOTAL: .... $ 219.00
Filed .,,~c~/-/.. z' ,~,,..~--~.~'. .....
IRWIN & M.c,J~NIGHT
Roqer)~. I, rw~n, Esquire (06282)
ATTO N~__~' (Sup. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
LAST WILL AND TESTAMENT
I, DOROTHY J. BOWERS, of the Borough of Carlisle, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
1. I direct my Executrix to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniently after my decease.
2. I authorize and empower my Executrix to sell any realty owned by me at my death,
and not specifically devised herein, at either public or private sale, and to give good and
sufficient deeds therefor, in fee simple, as I could do if living.
3. I devise and bequeath all of my estate of every nature and wherever situate to
SHIRLEY I. HEISHMAN.
4. I nominate and appoint SHIRLEY I. HEISHMAN to be the Executrix of this my Last
Will and Testament; she is to serve as such without bond. Should she die before my
death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered,
I nominate and appoint ROGER B. IRWIN as substitute Executor, also to serve as such without
bond, with the same powers as are given herein to my Executrix.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
August, 2003.
__ day of
Signed, sealed, published and declared by DOROTHY J. BOWERS, the above-named
Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in
her presence and in the presence of each other have subscribed our names as witnesses hereto.
2
A CKNO WLEDGMENT AND AFFIDAVIT
WE, DOROTHY J. BOWERS, KAMELA S. CORNMAN and SHARON L.
SCHWALM, the Testatrix and wimesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testatrix signed and executed the instrument as her Last Will and Testament, that she had signed
willingly, that she executed it as her free and voluntary act for the purpose herein expressed, and
that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a
witness and that to the best of their knowledge the Testatrix was, at that time, eighteen years of
age or older, of sound mind and under no constraint or undue influence.
-
SHARON L. SCHWALM
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by DOROTHY J. BOWERS, the
Testatrix herein, and subscribed and sworn to before me by KAMELA S. CORNMAN and
SHARON L. SCHWALM, witnesses, this ,3 ~ day of August, 2003.
Public
Notarial Seal
r B. Irwin, Notz_,'y Public
] Carli~lo Bom, Cumberland County
[ My Comml,~ion ~xpims Oct. 3. 2004
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
Dorothy J. Bowers
January_ 10, 2004
21-04-250
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on March 24, 2004 .
Name
Shirley I. Heishman
Address
398 Centerville Road, Newville, PA 17241
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
none .
03/24/04 Signature~~~ r~. ~
IR~KNIGHT
Name Roger B. Irwin, Esquire
Address60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
Capacity:
X
__ Personal Representative
__ Counsel for Personal Representative
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. Z80601
HARRISBURG, PA 17128-0601
REV-1500
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME(LAST, FIRST,AND MIDDLE INITIAL)
Bowers Dorothy J
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
01/10/2004 12/21/1903
(IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
FILE NUMBER
21-04-0250
COUNTYCODE YEAR NUMBER
SOCIAL SECURITY NUMBER
174-05-2574
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Original Return L~ 2. Supplemental Return }~
4. Limited Estate 4a. Future Interest Compromise (date of death after 1Z- 1Z-8Z)
6. Decedent Died Testate 7. Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
]--] 9. Litigation ProceedsReceived [] 10. Spousal PovertyCredlt ~
(date of death between 1Z-31-91 and 1-1-95)
(d,ate of death
3. Remainder Return pnor to 12-13-8Z)
6. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch O)
NAME
Roger B. Irwin Esq.
FIRM NAME (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717/249-2353
COMPLETEMAILINGADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
T
A
X
R
E
C
A
P
I
T
U
L
A
T
I
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C
O
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T
I
0
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
--J Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
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)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11 )
13.
14.
None
N°ne
None
None
84,988.09
None
None
9,424.00
3,462.41
OFFICIAL IL~ ONLY
r :2
(6) 84,988.09
(11) 12,886.41
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13).
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
(12) 72,101.68
72,101.68
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
0.00 X .0 0 (15)
0.00 X .0 45 (16)
0.00 X .12 (17)
72,101.68 X .15 (18)
(19)
0.00
0.00
0.00
10,815.25
10,815.25
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
REV- 1508 EX + {1-97)
COMMONWEALTH OFPENNSYLVANIA
INHERITANCETAXRETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Dorothy J Bowers SS# 174-05-2574 01/10/2004 21-04-0250
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
NUMBER
2
VALUE AT DATE
DESCRIPTION OF DEATH
Manufacturers Traders and Trust Company - Checking Account 36,109.51
16799631
Manufacturers and Traders Trust Company - Checking Account
950221704
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
48,878.58
84,988.09
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
REV-1511 EX+ (1-97) SCHEDULE
H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
Dorothy J Bowers SS# 174-05-2574 01/10/2004
FILE NUMBER
21- 04- 0250
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A, FUNERAL EXPENSES:
1 Hoffman-Roth Funeral Home
1
2
3
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Zip
Year(s) Commission Paid:
Attorney's Fees IRWIN & McKNIGHT
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
Register of Wills
Tax Return Preparer's Fees
OtherAdministrativeCosts
Cumberland Law Journal - Estate Notice Publication
Register of Wills - Filing Fee
The Sentinel Legal Advertising
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
4,010.00
5,000.00
219.00
75.00
25.00
95.00
$ 9,424.00
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dorothy J Bowers SS~/
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
174- 05- 2574 01/10/2004
FILE NUMBER
21 - 04- 0250
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
O'brien, Baric & Scherer Legal Fees
PHARMERICA - Pharmacy
Sarah A. Todd Memorial Home
1,000.00
449.01
2,013.40
TOTAL (Also enter on line 10, Recapitulation) $ 3,462.41
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX * (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dorothy J Bowers SS# 174-05~2574
SCHEDULE J
BENEFICIARIES
01/10/2004
FILENUMBER
21-04-0250
NUMBER
I.
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers u~er S~. 91 l~a)(1.Z)]
Shirley I Heishman
398 Centerville Road
Newville, PA 17241
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Niece
AMOUNT OR SHARE
OF ESTATE
Remainder
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0 o 00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
LAST WILL AND TESTAMENT
I, DOROTHY J. BOWERS, of the Borough of Carlisle, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
1. I direct my Executrix to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniently after my decease.
2. I authorize and empower my Executrix to sell any realty owned by me at my death,
and not specifically devised herein, at either public or private sale, and to give good and
sufficient deeds therefor, in fee simple, as I could do if living.
3. I devise and bequeath all of my estate of every nature and wherever situate to
SHIRLEY I. HEISHMAN.
4. I nominate and appoint SHIRLEY I. HEISHMAN to be the Executrix of this my Last
Will and Testament; she is to serve as such without bond. Should she die before my
death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered,
I nominate and appoint ROGER B. IRWIN as substitute Executor, also to serve as such without
bond, with the same powers as are given herein to my Executrix.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
August, 2003.
__ day of
(SEAL)
Signed, sealed, published and declared by DOROTHY J. BOWERS, the above-named
Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in
her presence and in the presence of each other have subscribed our names as witnesses hereto.
A CKNO WLEDGMENT AND AFFIDAVIT
WE, DOROTHY J. BOWERS, KAMELA S. CORNMAN and SHARON L.
SCHWALM, the Testatrix and wimesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testatrix signed and executed the instrument as her Last Will and Testament, that she had signed
willingly, that she executed it as her free and voluntary act for the purpose herein expressed, and
that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a
wimess and that to the best of their knowledge the Testatrix was, at that time, eighteen years of
age or older, of sound mind and under no constraint or undue influence.
OW RS '-
KAMELA S. CORNMAN
SHARON L. SCHWALM
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by DOROTHY J. BOWERS, the
Testatrix herein, and subscribed and sworn to before me by KAMELA S. CORNMAN and
SHARON L. SCHWALM, witnesses, this ~ ~ day of August, 2003.
"Notary Public
~[.--~/ Notarial Seal
] Roger B, Irwin, Notary Public
! Carllale Bom. Cumberland County
My Commisaioa Bxgire, a Oct 3 2004
I'age2
k;state of: Dorothy d. Bowers'
,9ocial ,¥e.~iritw 17,/-05-2574
Date of Death: danuarp I0, 2004
Type of Account
Account Number
( )wnerd~ip (Name6'
Openi.g Dc~e
Bal~tce on Dale qf l~ath
Accnted Inl~vl
7btul
~D lnler~'l I'uM to Date of D~th
C"hecldng Account
9511221704
Dorot~. d
.lulie N Renninger, I'OA
John K Zimmermatn POd
12/29/(10
$,18.868.34
$ I0.2,I
$48,8 78. 58
Please be advised there was no safe deposit box found for the above decedent,
For further account irlfomlation, closures and/or reinburse~lellt o~ funds ploaso call the High Street,
Carlisle Office # 7'17-2a0-6703.
Sincerely,
Nmcy Clagett
Records Management
M&TBank
4~; Mitchcll Rmul. Mill.qhom, t,lli 19%6 Mail Cml~ DI!-Mlt-12
Irwin & McKnight
Attorneys At Law
West Pomfret Professional Building
60 West Pomfret Strcct
Carlislc, PA 17013-3222
Phonc {8~{) 5u2-4349
Fax (3(r2193a-2955
March 16, 2004
Estate Of Dorothy.l. Bowers
Social Security: ! 74-05-2574
Date o[?)eath: .lan..uary I0, 2004
Dc,,~ Mr. Roger B.lrwin:
Per your inquiry dated March
deposit with [his bank thc following:
I. 7~p¢ of Account
~ccou~t Number
Owncer. vJtip (Namc~ oj~
(.)[x:ning Dale
Balance: on Daft, tf D¢:ath
/Iccrue:d lnlerest
Total
I I, 2004. please be advised that at thc time of death, thc above-named decedent hud on
(-'&.:,'ling Accounl
16799631
Dorothy.l Bom:rs
08128/64
$36109,51
$ O. flO
$36,/09.51
E'd 9£IEgE~EOE[ SI3 ~£E:II 90 9I ~eN
Inventory of the real and personal estate of
DOROTHY J. BOWERS
deceased
1. Manufacturers Traders and Trust Company - Checking Account #16799631 ....
2. Manufacturers Traders and Trust Company - Checking Account #950221704 . .
TOTAL ..................
36,109
48,878
84,988
51
58
O9
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Shirley_ I. Heishman
being duly sworn according to law, deposes and says that she is the Executrix
of the Estate of Dorothy J. Bowers
late of t_he__ B_prough of_ Carlisle , Cumberland County, Pa., deceased and that the
w~fhln is an inventory made by Shirley I. Heishman , the said Executrix
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposlfe each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn
this
and subscribed before me,
day of March, 2004
Notarial ~1
Roger B. Irwin, Noaa3, Public
Carlisle Bom, Cumberland Count~
My Commission Expires Oct. 3, 2004
398 Centerville Road
Newville, PA 17241
Address
Date of Death
10 01 2004
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed wifhln thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949. ,
O
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 003729
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 174-05-2574
FILE NUMBER: 2104-0250
DECEDENT NAME: BOWERS DOROTHY J
DATE OF PAYMENT: 03/29/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01 / 10/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $10,274.49
RiEMARKS:
SEAL
ROGER IRWIN ESQ
CHECK//021035
TOTAL AMOUNT PAID'
$10,274.49
INITIALS: VZ
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
DOROTHY J. BOWERS
Date of Death:
JANUARY 10, 2004
No. 21-04-0250
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: X 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 representative file a final account with the Court?
~ Yes X 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? X Yes No
Date: 05/24/2004
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Signature
IRWIN & ~IeI~IGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX D/VTSTON
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
RE¥-1~47 EX AFP (01-55)
~:.: DATE 05-17-2004
ESTATE OF BOWERS
DATE OF DEATH 01-10-2004
FILE NUMBER 21 04-0250
ROGER B IRWIN ESQ '04 l"ii:~'i' i4 ?~ '~ COUNTY CUMBERLAND
ACN 101
IRWIN & HCKNIGHT
I Amoun~ RecLined
60 W POHFRET ST ~,
CARLISLE PA 1~i~
DOROTHY J
MAKE CHECK PAYABLE AND REHTT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF ZNHERTTANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOWERS DOROTHY J FTLE NO. 21 04-0250 ACN 101 DATE 05-17-2004
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. CloseZy Held Stock/Partnership /nterest (Schedule C) ($)
~. Hortgages/Notes Reca/vable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly O~ned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Ada. Costs/Hisc. Expanses (Schedule H) (9)
10. Dabts/Hortgaga Liabilities/Liens (Schedule 1) (10)
11. Total Deductions
12. Net Value of Tax Return
988.09
.00
.00 NOTE: To Lnsure proper
.00 credit to your account,
.00 submit the upper portion
.00 of th~s fora w~th your
tax payment.
.00
(B)
9,424.00
15.
1~.
NOTE:
ASSESSMENT OF TAX:
1.6. Amount of L/ne lq at Spousal rata
16. Amount of Line 1~ taxable at Lineal/Class A rata
17. Amount of Line 1~, at Sibling rata
18. Amount of Line 1~+ taxable at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYflENT RECETp1 DZSCOUNT
DATE NUHBER INTEREST/PEN pATD (-)
0~;-29-2004 CD005729 540.76
84,988.09
(12) 72,1 O1.68
CharLtable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (1:5) . O0
Nat Value of Estate Subject to Tax (lq) 72,101.68
Zf an assessment ,as 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.
(1.6) .00 x O0 = .00
(16) .00 x 045 = .00
(17) .00 x 12 = .00
(18) 72,101.68 x 15 = 10,815.25
(19)= 10,815.25
:IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AMOUNT PAID
10,274.49
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
10,815.25
.00
.00
.00
( IF TOTAL DUE ZS LESS THAN Gl, NO PAYMENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR}:
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 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 far years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To ~u[fill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (71 P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NZLLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may ba 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 2S Revenue District Offices, or by calling the special Z~-hour
answering service for fores ordering: 1-800-362-2050; services for taxpayers aith special hearing and / or
speaking needs: 1-BO0-qqT-3020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disalloaanca of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Oaparteent of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-102l, OR
--election to have the matter daters[ned at audit of the account of the persona[ representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sam page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (SZ) discount of
the tax paid is allowed.
The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and 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 with 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 l, 1982 bear interest at the rate of
six (6X) percent par annum calculated at a daily rate of .00016q. AIl taxes which became delinquent on and after
January 1, lgBz mill 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 1982 through ZOOq are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rata Factor
~ 20X .0005q8' 1988-1991 llZ .000301 2001 91 .0002¢7
1985 162 .000q38 1992 92 .0002~7 2002 61 .00016~
198q 111 .000301 1993-1994 7Z .OOO19Z 2005 5Z ,000157
1985 13Z .000356 1995-1998 9Z .000247 ZOO~ qZ .000110
1986 102 .00027~ 1999 7Z .000192
1987 lOX .00027~ ZOO0 7Z .00019Z
--Interest is calculated as folloas:
TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAI'LY XNTEREST 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 sheen on the
Notice, additional interest must be calculated.