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Home My WebLink About01-12-09J 15056051058 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLV Bureau of Individual Taxes PoBOx2eosol County Code Year File Number INHERITANCE TAX RETURN Harrisburg, PA 17126-0601 ~1 ~y RESIDENT DECEDENT OG' U 7 O O ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 208-46-1801 06/09/2008 07/04/1956 Decedent's Last Name Suffix Decedent's First Name MI BRINER JAMES ~ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 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 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate (Attach Co of Will) 7. Decedent Maintained a Living Trust 6. Total Number of Safe Deposit Boxes py (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Rodney Permigiani, Esq. (412) 281 17~ ~ Firm Name (I(Applicable) - p j~ a"b r - REGISTER OF'. yy F.~USE ~Y , Louis P. Vitti & Assoc' . rT' ; ' ; i N First line of address '-~ ~~~' t. ~-' l r -._ '17 916 Fifth Avenue " -~ - Second line of address ~-0 tV O J City or Post Office State ZIP Code DATE FILED Pittsburgh PA 15219 correspondent's a-mail address: rpermigiani@vittilaw.com Under penalties of perjury, i declare that I ha examined this return, including accompanying schetlules and statements, and to the best of my knowledge and belie!, it is true, cor n~mpleta. DeclaralVll~eparer other than the personal representative is based on all information of which oreoarer has env knnwlnnnc 916 Fif~lve~r(y~/Pittsbur~'~ 15219 _ -Attorney for Transferee ~ ~ 916 Fifth Avu~ryf~, Pittsburg-~PA 15219 ~ ~ Side 1 L 15056051058 15056051058 1 15056052059 REV-1500 EX Decedent's Social Security Number Decedem's Name: JAMES C BRINER 208-46-1801 RECAPITULATION 1. Real estate (Schedule A) .......................................... ... 1. 86,705.40 2. Stocks and Bonds (Schedule B) .................................... ... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages 8 Notes Receivable (Schedule D) .......................... ... 4. 5. Cash, Bank Deposits S Miscellaneous Personal Property (Schedule E) ..... ... 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers R Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 86,706.40 9. Funeral Expenses 8 Administrative Costs (Schedule H) .................. ... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. 54,866.20 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 31,839.20 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 31,839.20 TAX COMPUTATION • SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 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 31,839.20 17 3,820.70 18. Amount of Line 14 taxable at collateral rate X .15 18 19. TAX DUE .. ..................................................... 19 .. 3,820.70 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 ' 15056052059 REV-1500 EX Page 3 Fila Number Decedent's Complete Address: DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER JAMES C BRINER 208-46-1801 STREETADDRESS ~ -- -- - - ~------_._- _. 443 North Pitt Street CITY STATE ZIP Carlisle, PA ~ 17013-- Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPenalty if applicable D. Interest E. Penalty 3,820.70 (2) (3) (4) (5) 3,820.70 (5A) (5B) 3,820.70 Total Credits (A + B + C ) Total lnteresllPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. 8 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. 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 .................................................................................................................... ...... ^ ^ d. receive the promise for life o(either payments, benefts or care? ................................................................ ...... ^ ^ 2. If death occurred after December 12, 1902, 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. 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 exempt a transfer to a surviving spouse from lax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only benefciary. 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)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefciaries 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 lax 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+(6-98) r SCHEDULE A coMMONwEA~rH of RENNSV~vANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BRINER, JAMES C. All real property owned solely or as a tenant In common must be reportetl at fair market value. Fair market value is defined as the price at which properly would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which la Jointly-owned with right of aurvivorahip must be disclosed on Schetlule F. ITEM House and lot, 443 North Pitt Street, Carlisle, Cumberland County, Pennsylvania 17013 copy of deed dated September 19, 2008 is attached; parcel/map number 06-20-1798-300; valued per assessed value for real estate tax purposes [71,070]; times State Tax Equalization Board common level ratio [1.22]; 85, 705.40 TOTAL (Also enter on line 1, Recapitulation) $ 86,705.40 (If mare space is needed, inserl additional sheets of the same size) REV-1512 EX~ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER BRINER, JAMES C. nepvn uuo[s mcurrea oy [ne pecetlen[ poor to tleath which remained unoaid as of rho daro of ne.rl. i.,.u~ai... ,.....:_....__. __.:__~ ___ __ _.. [:: um:e space s' neeoeo, insert aooinonal sheets of the same size) ftEV-7513 EX+ f9-001 Y ~ SCHEDULE J coMMONwEAtTH of aENNSVLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BRINER, JAMES C. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llsl Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2p 1 Edwin Briner, 4118 Wimbledon Drive, Harrisburg, PA 17112 sibling ) Dpo~o ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9173 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -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) ROBERT P, ZIEGLER CLIMB ~ANDFDEEDS 1 COURTHOUSE SQUNATY CARLISLE, PA 17013 717-240-6370 Instrument Number - 200831972 Recorded pn 9/22/2008 At 9:47; 03 AM 'Instrument Tyne _ DEEDS Invoice Number - 29351. ~RIFF~S `Grantor - BRIlVER User ID - RAK * Custotee - VCUE~N ~E``,IRS SEC mer _ "FEES MBE~AND CO S AT TE h'RIT TAX STATE JCS/ACCESS Tp $0.50 JUSTICE $10.00 RECORDING FEES AFFO~ER OF DEEDS $12.50 ~A$LE HOUS ROD~TY ARCHIVES EE $11.50 ARCHIVES FEE $2.00 CARLISLE AREA SCHOOL $3.00 DISTRICT $0.00 TCARLISLE BOROUGH ~ PAID $0.00 $39.50 * Total Pages - 5 Certification pug DO NOT DETACA This Page is nosy Part of this legal document, I Certify this to be recorded in Cumberland Count, PA RE O Inf°rmation denoted by an asterisk the verit;cation process and m»y not bas change during e re}tected on this page. 3~~~ ~ Tax Pazcei No. 06-20-3~0 Know al] Men by these Presents That I, R. Thomas Kline, Sheriff of the County of Cumberland, In the State of Pennsylvania, for and in consideration of the sum of $L00, (One Dollar), to me in hand paid, do hereb}~ grant and convey to The Secretary of Veterans Affairs Real Estate Sale No. 18 Writ No. 2007-6340 Civil Term National City Mortgage Co. VS James C. Briner Attorney Louis P. Vitti LEGAL DESCRIPTION ALL that certain parcel of land situate in the Fifth Ward of the Borough of Cazlis]e, County of Cumberland, State of Pennsylvania, being known and designated as follows: ON the West by North pitt Street; on the South by propertynow or formerly of Charles R. Rinesmith; on the East b y a 16 foot alley and on the North by property now or formed Sherman and wife; the Northern bound P P Y center of ~' of the ro ert herein conve ed } of Frank the partition wail dividing the house on the roe Y r°rlrung through the P p rty above described and the house erected on the North to the North thereof, having frontage of 30 feet on North pitt Street and extending 140 feet, more or less, in depth to the alley in the rear thereof; improved with the Southern half of atwo-story double frame dwelling being known as No. 443 North Pitt Street, Carlisle, PA 17013. TAX ID NO. 06-20-1798-300 BEING the same premises which Wa Wayne Taylor and Delores H. Ta lorYne Richazd Taylor and Jean K. Taylor, his wife 01/2]/1994 in C y his Fife, by deed dated 01/11/1994 and Steven timberland County, Pennsylvania, Recorder of Deeds Office inrDeed Book Volume T36, page 528, granted and conveyed unto James C. Briner, single man. The same having been sold by me to the said grantee on the 3rd day of September Anno Domini Two Thousand and Eight (2008) after due advertisement according to law, under and by Virtue of a Writ of Execution issued on the 2nd day of April Anno Domini 2008 out of the Court of Common Pleas of Cumberland County, Pennsylvania, as of Civil Term, Two Thousand and Seven (2007) Number 6340 at the suit of National City Mortgage Co. against James C. Briner. __ In Witness Wereof, I have hereunto affixed my signature this 19th Anno Domini Two Thousand and Eight (2008) Commonwealth of Pennsylvania, ss. County of Cumberland day of September ~~ ~'; . Thomas Kline, heriff Before the undersigned, Curtis R. Long, Prothonotary of the Court of Common Pleas of Cumberland County, Pennsylvania, personally appeazed R. Thomas Kline, Sheriff of Cumberland County aforesaid, and in due form of law declared that the facts Set forth in the foregoing Deed are true, and that he acknowledged the same in order that Said deed might be recorded. Witness my hand and seal of said Court, this 19th day of Sept. Anno Domini Two Thousand and Eight (2008) PRO?HONOTARY, NOU~RY PUBLIC CARL ISLE GUY!SERLAIdD COUIVIY COURIHOUSf_ MY COPS^P4ISSION EXPIRES JANUARY 4,1.0'10 I hereby certify that the residence And Post Office address of the Within Grantee is 1240 East Ninth Street Cleveland, Ohio 44199 ~~~"~~ solicitor O Wf/lNm V1 f, r QQ~N ~ ~ H~~~ ~ N ~ OHO ~at/)O y~o ~LLN ~D ° e~a~ss U ~ a 0 <~ w ~ [-+ ~, c N .A7' t~ ~ "~ 0 ~ ~ ~ Q CV O O ' ~ ~ j O , ' Q d H¢ y Y s O 01 Qy~a ~a°' o~ cn ` ' F U ~ (n ~ ~ ~ ~ G ~ C oaa. ~ i ° . . ~ i r m~r~ ~ -°c .N o _N O ~~c~~ } ~ v. - , , o.. „ ., . . ~~, . ..» . Louis ~'. ~itti andAssociates, ~'. C. COUNSELLORS AT LAW 916 FIFTH AVENUE PITTSBURGH, PENNSYLVANIA 15219 PHONE: (412) 281-1725 FAX: (412) 2813810 LOUIS P. VITTI RODNEY PERMIGIANI DAVID F. ALPERN - OfCounse( Phone: (412) 471-1960 & 1961 /Fax (412) 232-366fi E-Mail: AlpernDFA~alcity-neLCOm Date: January 6, 2009 Glenda Farner Strasbaugh, Register of Wills and Clerk of Orphans' Court 1 Courthouse Square, Room 102 Carlisle, PA 17013 RE: Estate of James C. Briner SSN: 208-46-1801 Our file #61151 Dear Sir or Madam: Enclosed please find Form Rev-1500 Inheritance Tax Return in duplicate to be filed in the above referenced matter. Also enclosed is a check, drawn to your order in the amount of $15.00 and aself-addressed stamped envelope for return of the receipt. Thank you for your cooperation. Very truly yours, // ~ l GC-C- ~ r:~ Roney Per 'giani ~ ~-_ RP:amg ~~~, ., . ; ~~_ r _°r~ -- N , Enclosures ~ r , -.~ r ~ `~> >~c _~ O ~~