HomeMy WebLinkAbout04-0410PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of
also known as
Katharyne E. Wallace
Deceased
Social Security No. ,~/~r, 6"--6>(3 - 9 ~'/~/.~
No.
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner, who is 18 years of age or older applies for letters of administration on the estate
of the above decedent. Decedent's mother, Daphane C. Linsenbach, has renounced (See Renunciaton).
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or
principal residence at 2328 Ritner Highway, Carlisle, Dickinson Township.
Decedent, then 41 years of age, died March 23, 2004, at Hershey Medical Center, Hershey,
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: None
$ unestimated
$
$ unestimated
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
Paul A. Linsenbach
Father
571 Geason Road
Carlisle, PA 17013
Daphne C. Linsenbach
Mother
121 Sheaffer Road
Carlisle, PA 17013
THEREFORE, petitioner respectfully requests the grant of letters of administration in the
appropriate form to the undersigned.
, ' Paul A. L~nsenlSach
571 Greason Drive
9:~: ~ ¥ ~ ~:!~,f ~0. Carlisle, PA 17013
(717) 249-5519
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
The petitioner above-named swears or affirms that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner and that as personal representative
of the above decedent, petitioner will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this ,~~ day of
~ ~.~ ~r~egistec)
No. 21 - OL'~-
Estate of Katharyne E. Wallace, Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW, Q~ ,~)__~ ,(~tao4 , in consideration of the petition on the
reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that Paul A. Linsenbach is entitled to Letters of Administration, and in accord with
such finding, Letters of Administration are hereby granted to Paul A. Linsenbach in the estate of
Katharyne E. Wallace.
Will Book #
Page
FEES
Letters of Administration $~__
Short Certificates(,'~) $ q, ~
Renunciation $ 5.15~5
,2o,_1> $ lO, C'Q
TOTAL $ t_~. q3q3
Fil ed.....~..Z .~-...~.. ::.:.~...?.9...q .......... A.D.
- R~gister o~Wills x.3'~.~'~* ~
Edward L. Schorpp (17495)
ATTORNEY (Sup. Ct. I.D. No.)
MARTSON DEARDORFF WILLIAMS & OTTO
10 East High Street
Carlisle, PA 17013
(717) 243-3341
F:\FI LES\DATAFILE\ESTAT ES\ 10540-2 Ictters.admin
In Re Estate oC Katharyne E.
RENUNCIATION
Wallace, deceased
To the Register of Wills of Cumberland County, Pennsylvania.
The undersigned mother of the above decedent, hereby renounces the right to administer
the estate and respectfully asks that Letters of Administration be issued to Paul A. Linsenbach.
WITNESS my hand this / A day of
D~P)~ne ~. ~bach
121 Sheaffer Road
Carlisle, PA 17013
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for' permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
No.
Date
HI0~.143 Rev. 2~7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
NAME OF DECEDENT (F~$t, Middle, Lest) SEX SOCIAL SECURITY NUMBER DATE OF DEATH (MO~U1. C~y, Yeer)
~AGE(Lastgh~'~x) I~UNDERtYFe~AR ,UNDE?.I..D~y I I ~ 2. [. a. 1~ -- Afl -- 9443 · Mn~rk 9~_ ~004
I (s~)
i
.... ~ ~o
I U.S. ARMEDF~CE$? I {~p~ I Ne~M~ ~ ' I
2328 R~tntr H~g~y I ~?,.s~ Pa. ~ ~?,.~Y,.~ Dickinson
..,.. Cartrste, Pa. 17013 i~- ~. ~m Cumberland ~"' ~.~
~.. Pau~ A. Linsenbach ~' ~r,~
Chrlstgan
L Lnsenbaeh
~E~
~.~,,// urtason ga. Car~s~t, Pa. 17013
~" ~ ~,.. 03-27-04 ~p~4ngtr FH.~ Crematory~ ]$[. Mt. Ho~ Springs. Pa.
i
W~ANA~y ~REAUT~YFIN~ ~NNEROF~TH ~TE OF INJURY naE~Ue~ IN~URYAT~K? DESCRIBE~WINdU~URRED.
~RF~ME~ AV~B~ PRIOR TO
~TI~ ~ ~USE N~ ~ H~ ~
3~. ~b. M. ~.
V"~ ~ YesD .o~ S~ D ~e~ ~_.~CEOFl~U~-At~.f~.l~f~.~
~RTIFIER (~ ~ ~)
'~1~ A~O CE~ ~ffiN (~ ~ ~ ~ .~ ~1m ~ ~ ~ ~ I LICENSE NUMAR
' ~ ' ~ ...................... ~! I ~TE S~O(M~.
BLACK INI
. COMMO.WEALTHO..E..S~.VA.,A~ INHERITANCE TAX RETURN
oE,T. 280~0, RESIDENT DECEDENT ~ 2 ] 04 004 ] 0
. HARRISBURG, PA 1712~1 [ C~N~ CO_~ YE~ NUMBER
DECEDENT'S NAME (~ST, F~-~ND Mi~[~[~ ............................ S~[A~EC~UM~R
WALLACE, KATHARYNE E.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
03/23/2004 05/14/1962
i(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
[] 1. Odginal Return [] 2. Supplemental Return
165-60-9443
THtS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
] 3. Remainder Return (date of death prior to 12-13-82)
] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
, [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes
of Will) copy of Trust) - -
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax un0er Sec. 9113(A) (Attach Sch O)
12-31-91 and 1-1-95)
IT HIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHO~J~-I~'~'~ DIR~=C;I'-E~'TO:
NAME COMPLETE MAILING ADDRESS
, ,- Edward L. Schorpp, Esqmre
~ ~ FIRM NAME (tf applicable)
Martson Deardorff Williams & Otto Ten East High Street
..... Carlisle, PA 17013
TELEPHONE NUMBER
717/243-3341
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[] 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)
None
None
None
None
1,819.67
None
None
3,787.60
(8)
1,819.67
11. Total Deductions (total Lines 9 & 10)
(11)
3,787.60
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 (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
insolvent
(14)
16. Amount of Line 14 taxable at lineal rate
x .045 (16)
17.Amount of Line 14 taxable at sibling rate
x o12 (17)
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. []
x .15
>>BE SURE TO ;ANSWER ALL QUESTIONS oN REVERSE SIDE AND RECHECK MATH <<
(18)
(19)
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
ISTREET ADDRESS
2328 Rimer Highway
CITY- Carlisle PA 17013
STATE
ZIP
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
(1)
0.00
0.00
(3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is th6OVERPAYMENT. (4)
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 theTAX DUE. (5) 0.0 0
A. Enter the interest on the tax due. (BA)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (BB)
0.00
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; ................................ L..,J ~
c. retain a reversionary interest; or ............................................................................................................
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 security at his or her death? ......... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ................................................................................................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties 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 com~tete. Declaration
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
Paul A. Linsenbach//' 571 Greason Road
~' / --- ' .' .- ~- - Carlisle, PA 17013
.~NATORE O~ON RESPONSIBLE FOR FILING RETURN ADDRESS " ' ," -
SI~GNATUREbF PREP~ff~YH-E~g'~:~i ~P~R~EN~-~I~E~ .......... -~5~R-~s~ ..................................... DATE
Ten East High Street
Carlisle, PA 17013
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 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exempt 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 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 0% [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116
1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined,
under Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COM"O, WEA'TN OF.EN.SVLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER WALLACE, KATHARYNE E.
..................................................... 21 - 04 5 00410
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
1
DESCRIPTION VALUE AT DATE OF
DEATH
M&T Bank checking account #1245988 19.67
1973 Buick Rivera vehicle, appraised value
1990 Ford Ranger truck, appraised value
TOTAL (Also enter on Line 5, Recapitulation)
1,050.00
750.00
1,819.67
COMMONWEAL.. O" "EN.S~' WN,A i FUNERAL EXPENSES &
RESIDENT DECEDENT
ESTATE OF WALLACE, KATHARYNE E. FILE NUMBER
21 - 04- 00410
Debts of decedent must be reported on Schedule I.
ITEM :
NUMBER, DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Hollinger Funeral Home, Mt. Holly Springs, PA 3,378.60
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
Attorney's Fees Martson DeardorffWilliams & Otto
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills
Zip
350.00
49.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
Other Administrative Costs
Register of Wills, filing fee, insolvent return
10.00
TOTAL (Also enter on line 9, Recapitulation)
3,787.60
F:\FILES~DATAFILE\ESTATES\FORM$\ 10540.2.notice.cen
Name of Decedent:
.CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Katharyne E. Wallace
Date of Death:
March 23, 2004
File No.
21-04-410
To the Register:
I certify that notice of estate administration 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 or
about April 29, 2004.
Mr. Paul A. Linsenbach
571 Greason Road
Carlisle, PA 17013
Ms. Daphne C. Linsenbach
121 Sheaffer Road
Carlisle, PA 17013
Date:
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A
April29,2004 Signature v~~~,-'/~'
Name . ~Orpp, Esctfiire
MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Personal Representative
6!7:c:'~' Og~d~ 1~0.
COHHONHEALTH OF PENNSYLVAN/A
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. ZB0601
HARRISBURG, PA 17128-0601
RE¥-IEq3 EX AFP (09-00)
ZNFORHATZON NOTICE
AND
TAXPAYER RESPONSE
ACN 0q119517
DATE 05-2q-200q
'04
KENNETH E WALLACE
2528 RITNER HNY
CARLISLE PA 17015
TYPE OF ACCOUNT
EST. OF KATHRYN E WALLACE [] SAVINGS
S.S. NO. ~7'~'~"~'~'l-'~a~ I(~--~O--~CJql[] CHECKING
DATE OF DEATH 05-25-2004 "" [] TRUST
C00~1~?/_I CUMBERLAND [] CERTIF.
RENIT PAYHENT AND FORHS TO:
REGTSTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
#AYPOINT BANK has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this fore and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by calling (717) 787-8527.
COMPLETE PART 1 BELOW x # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 1900006551 Date 12-16-1987
Established
Account Balance 5,820.58
Percent Taxable X 50.000
Amount Subject to Tax 1,910.19
Tax Rata X .15
Potential Tax Due 286.55
To lnsure proper credit to your account, two
(Z) copies of this notice must accompany your
payment to the Register of Hills. Hake check
payable to: "Register of Hills, Agent".
NOTE: If tax payments ara made within three
(3) months of the decedent's date of death,
you may deduct a 5Z discount of the tax due.
Any inheritance tax due Gill become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
CHECK
ONE
BLOCK
ONLY
PART
TAX
LINE
A. N The above information and tax due is correct.
1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Hills and an official assessment will be issued by the PA Department of Revenue.
0 The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
B.
to bm filed by the decedent's representative.
C. 0 The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ end/or PART ~ bale..
If you indicate a different tax rate, please state your
relationship to decedent:
RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Date Established 1.
2. Account Balance
$. Percent Taxable 3
q. Amount Subject'to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate 7
8. Tax Due 8,
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation) $
Under peneltles of perjury, I declare that the facts T have reported above are true, correct and
co,Ppleta to~:_~he best of ay knowledge and belief. HOME ( ?/:~ ) /-~ ~-~
TAXPAYER S~6NATURE ' TELEPHONE NUHBER DATE~
GENERAL ZNFORHATZON
1. FAILURE TO RESPOND mILL RESULT IN AN OFFICIAL TAX ASSESSHENT ,1th applicable intarast based on information
submitted by the financial institution.
Z. Inharitance tax becomes delinquent nine months after the decedant's date of death.
5. A joint account is taxable even though the decadant's name aaa added as a matter of convenience.
q. Accounts (including those held between husband and wife) ahich the decedent put in joint names w[thln one year prior to
death ara fully taxabla as transfers.
S. Accounts established jointly between husband and wife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others ara taxable fully.
REPORT[NG [NSTRUCT[ONS- PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X"
in black "A" of Part 1 of the "Taxpayer Response" section. Sign too copies and submit them eith your check for the amount of
tax to the Ragistar of mills of the county indicated. The PA Department of Revenue ail1 issue an official assessment
(Form REV-1SqB EX) upon recaipt of the return from the Ragistar of Hills.
Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid a[th the Pennsylvania Inheritance
Tax Return filed by the decadent's representativa, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one
copy and return to fha PA Department of Ravanua, Bureau of Individual Taxes, Dept ZOO601, Harrisburg, PA 17128-0601 in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and 5
according to the instructions below. Sign fmc copies and submit them with your check for the amount of tax payable to the Register
of Nills of the county indicated. The PA Department of Revenue ail1 issue an official assessment (Fora REV-lB4& EX) upon receipt
of the return from the Register of #ills.
TAX RETURN - PART Z - TAX COHPUTATION
LINE
1. Enter fha date the account originally Has established or titlad in the manner ax[sting at date of death.
NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are
taxable fully as transfers. Hoaever, there is an exclusion not to exceed $5,000 par transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (xx) appears before your first name in tha address portion of this notice, the $5,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Enter the totaI balance of the account incIudlng interest accrued to the date of death.
5. The percent of the account that is taxable for each survivor [s determined as folloms:
A. The percent taxable for joint assets establishad more than cna year prior to the dscadant's death'.
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUHBER OF X lO0 PERCENT TAXABLE
JOINT OtINERS SURVIVING JOINT ONNERS
ExampIa: A joint asset registered in the name of the decedent and two other persons.
i DIVIDED BY 5 (JOINT O#NERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 I6.TZ (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created within one year of the dacedant's death or accounts owned by the decedent but held
in trust for another individuaI(s) (trust baneficiarias):
I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE
ONNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and astabIishad within one year of death by
the decedmnt.
I DIVIDED BY Z (SURVIVORS) = .SO X 100 = 507. (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line ~) is determined by multiplying the account balanca (1ina Z) by tha percent taxabla (lina 5).
5. Enter the total of the debts and deductions listed [n Part 5.
6. The amount taxable (line 6) is determined by subtracting tha debts and deductions (line 5) from the amount subject to tax (line ~).
7. Enter the appropriate tax rate (line 7) as determined balom.
Da~e of Death Spouse Lineal I Sibling I Cella*era1
07/01/9q ~o 12/$1/9q SZ 6Z 15X
0[/01/9.; ~o 06/:50/00 07. 67. 15Z 15X
07/01/00 ~o presen~ OX q.SZx 12X 15Z
xTha tax rate imposed on tha nat value of transfers from a deceased y-one years age younger at
death to or for tha usa of a natural parent, an adoptive parant, or a stepparent of the child
Tha lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
ahether or not they have been adopted by others, adopted children and step ch[ldran. "Linaal descendents" includes all children of tho
natural parents and their descendents, mhather or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are definad as individuals mho have at least one parent in common with the dacedent, whathar by blood
or adopt[on. The "CalIatera[" class of heirs inc[udas all other beneficiaries.
CLAIMED DEOUCTZONS - PART $ - DEBTS AND DEDUCTZONS CLAZMEO
AI[owable debts and deductions are determined as foIlows:
A. You Iegally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the daductJbla items.
B. You actually paid the debts after death of the decedent and can furnish proof of payment.
C. Debts being claimad must be itemized fully [n Part 5. If additional space is needed, use plain paper B 1/2" x 11". Proof of
payment may be requested by the PA Department of Revenue.
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 004001
SCHORPP EDWARD L
10 EAST HIGH STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 165-60-9443
FILE NUMBER: 2104-0410
DECEDENT NAME: WALLACE KATHARYNE E
DATE OF PAYMENT: 06/02/2004
POSTMARK DATE: 06/01/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 03/23/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
40119317 $272.53
TOTAL AMOUNT PAID:
$272.53
REMARKS:
SEAL
CHECK# 2538
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Date of Death:
Will No.
To the Register:
I certify that notice of (beneficial interest) estate administration 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 :
NalTle
Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Telephone (~'7) -~_~.,~ __...~ !.~
Capacity: t~Personal Representative
Counsel for personal representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280&01
HARRISBURG, PA 17128-0&01
EDWARD L SCHORPP
MARTSON ETAL
10 E HIGH ST
CARLISLE
PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRA[SENENT, ALLONANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 06-21-2004
ESTATE OF WALLACE KATHARYNE E
DATE OF DEATH
FILE NUMBER 21
COUNTY CUMBERLAND
ACM 101
I ' Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-05) NOTICE OF INHERITANCE TAX APPRAI~-~--~[[~-~'~&~-~-~ .................
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WALLACE KATHARYNE E FILE NO. 21 04-0410 ACN 101 DATE 06-21-2004
TAX RETURN WAS: (X) ACCEPTED AS FILED ( } CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSF
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A}
2. Stocks and Bonds (Schedule B}
5. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D}
5. Cash/Bank Deposlts/Nlsc, Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F]
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
lO. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
15.
14.
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule
Net Value of Estate Sub3ect to Tax
.o0
.0~
· 0O
.00
lr819.67
.00
.00
(8)
3,787.60
NOTE: To insure proper
credit to your account,
submit the upper port/on
of this form w/th your
tax payment.
NOTE:
1,819.67
.0Q
3,787. d~
1,967.93-
. O0
1,947.95-
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 wiZZ
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX=
15. Amount of Line 14 at Spousal rate
16. Amount of L/ne 14 taxable at Lineal/Class A rate
17. Amount of L/ne 14 at Sibling rate
18. Amount of L/ne 14 taxable at Collateral/Class B rate Cf8}
19. Principal Tax Due
TAX CREDITS:
RECEIPT
HUMBER
PAYMENT
DATE
DISCOUNT
INTEREST/PEN PAID
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00 x O0 = .00
;,PP-x o4s= .oo
.~Oo x I;~:~ = .oo
~oo x t~'~'= .oo
¢~.)= . O0
AMOUNT PAID ~I'
TOTAL DUE ~ .00
C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUF.._~._
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
Estates of decedents dying on or before December 12, I982 -- 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
[:ife or far years, the Commonvealth hereby expressly reserves the r/ght to appra/se and assess transfer Inheritance Taxes
at the lavful Class B (col/ateral) rate on any such future /nterest.
PURPOSE OF
NOTICE=
PAYNENT:
REFUND (CR):
OBJECTIONS=
ADRIN-
ISTRATIVE
CORRECTIONS=
DXSCOUNT=
PENALTY
INTEREST:
To fulf/ll the requirements of Sect/on 2140 of the Inher:itance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Sect:ion 9140).
Detach the top port:ion of th/s Notice and submit v/th your payment to the Rag/star of N/11s pr/nted on the reverse s:ide.
--Hake check or money order payable to= REGIST~ OF #ILLS, AG~IT
A refund of a tax cred:it, vh:ich vas not requested on the Tax Return, may be requested by completing an 0'Appl:icat/on
for Refund of Pennsylvan/a Inher:itance and Estate Tax" CREV-I$1S). Applicat:ions are ava:/labia at the Off:ice
of the Rag/star of Wills, any of the 25 Revenue D:istrict Off:ices, or by ca/ling the spec:/al 24-hour
ansvering serv:ice for forms order:lng= 1-800-$62-2050; serv:ices for taxpayers v:ith spec:ia1 hear:lng and / or
speak:lng needs: 1-800-447-$020 (TT only).
Any party /n :interest not sat/sf:ied v/th the appraisement, allovance, or d:isallo~ance of deduct/ons, or assessment
of tax (:includ:ing d:iscount or interest) as sho~n on this Not:ice must object v:ith:in s/xty (60) days of race:/pt of
th:is Not:ice by=
--wr:itten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harr:isburg, PA 17126-1021, OR
--elect:ion to have the matter determined at mud:it of the account of the persona/ representat/ve, OR
--appeal to the Orphans' Court.
Factual errors d/scovered on th:is assessment should be addressed :in mr:it:lng to= PA Department of Revenue,
Bureau of Ind:ividual Taxes, ATTN= Post Assessment Reviev Unit, Dept. 280601, Harr/sburg, PA 17128-0601
Phone (717) 787-~505. See page 5 of the booklet "Instruct:ions for Inheritance Tax Return for a Res:/dent
Decedent" (REV-1501) for an explanat:ion of adm/n:istrativelY correctable errors.
If any tax due is pa:id with:in three (3) calendar months after the decedent°s death, a f:ive percent (5%) d:iscount of
the tax pa:id is alloyed.
The 15% tax amnesty non-part:/c/pat/on penalty is computed on the total of the tax and :interest assessed, and not
pa:id before January 18, 1996, the f:irst day after the end of the tax amnesty per:/od. Th/s non-part/c:ipat:ion
penalty /s appealable :in the same manner and :in the the same t:ime per/od as you vould appeal the tax and :interest
that has been assessed as :/nd/cared on th:is not:ice.
Interest :is charged beg:inn:lng v:ith f:irst day of delinquency, or n:ine (9I months and one (1) day from the date of
death, to the date of payment. Taxes vh:ich became dal:inquent before January 1, 1982 bear :interest at the rate of
s/x (6%) percent per annum calculated at a da:ily rate of .0001&4. All taxes vh/ch became del/nquent on and after
January 1, 1982 v:ill bear interest at a rate vh:ich v:ill vary from calendar year to calendar year v:ith that rate
announced by the PA Department of Revenue. The appl:icable :interest rates for 1982 through 2004 are=
Interest Daily Interest Daily Interest
Da:ily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20% .000548 ~'~-1991 11~ .000501 ~ 9~ .000247
1983 16% .000438 1992 9% .000247 2002 6% .000164
1984 IIX .000501 1995-1994 7% .000192 2003 5% .000157
1985 15% .000356 1995-1998 9% .000247 2004 4% .000110
1986 10% .000274 1999 7~ .000192
1987 10% .000274 2000 7% .000192
--Interest /s calculated
as follows=
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Not/ce :issued after the tax becomes delinquent v:ii1 reflect an interest calculation to fifteen CXS) days
beyond the date of the assessment. If payment is made after the :interest computer/on date sho~n on the
Not:ice, add/t:ional /nterest must be calculated.
REGISTER OF WILLS OF CUMBERLAND COUNTY
STATUS REPORT UNDER RULE 6.12
(For Resident Decedents Dying After July 1, 1992)
Name of Decedent: Katharyne E. Wallace
Date of Death:
March 23, 2004
File No.: 21-04-410
Social Security No.' 165-60-9443
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:
State whether administration of the estate is complete:
Yes X 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:
Did the personal representative file a final account with the Court?
Yes No X
Date: July 29, 2004
The separate Orphans' Court No. (if any)for the personal
representative's account is:
Did the personal representative state an account i~(d~ally~ the,:t.~ar~{ies= ,~ in
Yes No X r~ r--
Copies of receipts, releases, joinders and approvals of~ofmal or'formal ~CC°unts
may be filed with the Clerk of the Orphans'Court and m~y Oq atta~d to t~:~S ~ePort.
Si~ature [ ~
Name: - Edward L. Scho~p, ~s~ui~
Address: M~TSON DE~O~F WILLIES & O~O
Ten East High S~eet
Carlisle, PA 17013
(717) 243-3341
Co~sel for personal representative
F:\FILES\DATAFILE\ESTATES\10540-2.srep
BUREAU OF TNDZVIDUAL TAXES
INHERITANCE TAX DTV[SZON
PO BOX 280601
HARRISBURG, PA 17128-0601
KENNETH E WALLACE*~
2528 RITNER HWY
CARLISLE PA 17013
CONNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISERENT, ALLOHANCE OR DZSALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-1548 EX AFP (09-04)
DATE 11-29-200q
ESTATE OF WALLACE
DATE OF DEATH 03-Z3-ZOOq
FILE NUMBER 21 0~-0~10
COUNTY CUMBERLAND
SSN/DC 165-60-9~3
ACN 0q119317
Amoun~ R.mi~ed
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
KATHARYNE E
CUT ALONG THIS LXNE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 11-29-200~
ESTATE OF WALLACE KATHARYNE E DATE OF DEATH 03-23-200~ COUNTY CUMBERLAND
FILE NO. 21 O~-ORiO S.S/D.C. NO. 165-60-9q~3 ACN 0~119317
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO.
1900006551
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TINE CERTIFICATE
DATE ESTABLISHED 12-16-1987
Account Balance 3,820.38
Percent Taxable X 0.500
Amount Subject to Tax 1,910.19
Debts and Deductions - .00
Taxable Amount 1,910.19
Tax Rate X .15
Tax Due 286.53
TAX CREDITS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-01-200q CDOOqOO1 lq.33 272.53
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
TF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDTTTONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUTRED.
IF TOTAL DUE TS REFLECTED AS A 'CREDTT' (CR), YOU NAY BE DUE A REFUND.
SEE REVERSE SIDE OF THTS FORN FOR TNSTRUCTTONS.
286.86
· 33CR
.00
.33CR
PURPOSE OF
ROTZCE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMiN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of 2000. (7Z P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
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
online at awe.revenue.state.om.us, any Register of Wills or Revenue District Office, or from the Department's
Z~-hour answering service for forms orders: 1-800-56Z-2050~ services for taxpayers with special hearing and/or
speaking needs: 1-BOO-q47-$OZO CTT only).
Any party in interest not satisfied aith the appraisment, alloaance or disalloaanca of deductions or assessment of tax
(including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice
by filing Dna of the following:
A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at
www.boardofappeals.stata.pa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you must receive a confirmation number and processed date from the
Board of Appeals wabsita. You may also send a written protest to PA Department of Revenue, Board of Appeals
P.O. Box ZSlOZ1, Harrisburg, PA 171Z8-10Z1. Petitions may not be faxed.
B) Election to have tho matter determined at the audit of the account of the personal representative.
C) 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, P.O. Box Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 7B7-6505. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI)
discount of the tax paid is allowed.
The 15Z 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 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 charRed 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 1, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of
A11 taxes which became delinquent on or after January 1, 19BI 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 19BI through ZOO4 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z 20Z .0005~8 19B'"~-1991 llZ .OODS01 200"~ 9Z .000247
1983 162 .00043& 199Z 9Z .000Z47 ZOOZ 6Z , .00016~
1964 11Z .O00SO1 1993-199q 72 .O0019Z ZOOS 5Z .000137
1955 1SI .O00SS6 1995-199B 92 .O00Zq7 2004 ~Z .000110
1986 lOX .O00Z7q 1999 7Z .00019Z
1987 9Z .O00Z~7 2000 8Z .000219
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Xf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.