HomeMy WebLinkAbout02-0133PETITION FOR PROBATE and GRANT OF LETTERS
Estate of AMY G. WALKER
also known as
, Deceased.
Social Security No. 204-03-8619
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 and the Executor named in the last will of the above
decedent, dated June 11, 1984 and codicil(s) dated N/A
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or
principal residence at 208 Steelstown Road, North Newton Township, Newville, Cumberland County,
Pennsylvania 17241
Decedent, then 79 years of age, died January 21,2002, at Carlisle Regional Medical Center, Carlisle,
Cumberland County, Pennsylvania
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: N/A
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:
$103,000.00
$
WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith and
the grant of letters TESTAMENTARY
(testamentary, administration c.t.a.; administration d.b.n.c.t.a.)
thereon.
12 Carlisle Road
Newville, PA 17241
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~cordi~~
Sworn to or affirmed and subscribed ~'//~,t~ .~ ~
before me this 6th day of ~'J'~ ~.-Walke~' -
February ,2002
Mary C ¢),~Lewis ~2gister'' .
/7-
NO. 21-2002-133
Estate of AMY G. WALKER, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW Februar%, 6th ,2002, in consideration of the petition on the
reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument dated June 11, 1984 described therein be admitted to probate
and filed of record as the last will of AMY G. WALKER; and Letters Testamentary are hereby
granted to James G. Walker.
FEES
Probate, Letters, Etc ............ $ 235.00
Short Certificate(s) ..1..0. ........ $ 30.00
Renunciation ....................... $
x-Pages ( 0 ) $ -0-
JCP
TOTAL $ 5.oo
Filed .....Februarg...6th ,.20D2..$... 27.0 ..(]tO..
Register/~ills Miry C. ~ewis' // /~o~
Mi~squi~e~~
Attorney I.D. No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, PA 17103-9142
(717) 249-5373
F:\User Folder\Firm Docs~Estates~2612-1petition. letters.wpd
u[~ 9-~]3J g0.
CALL ATTORNEY WHEN LETTERS AI~E DONE
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
codicil
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to
law, depose(s) and say(s) that present and saw
the testat
request of testat.__
other subscribing witness(es)).
, sign the same and that signed as a witness at the
in h presence and (in the presence of each other) (in the presence of the
Sworn to or affirmed and subscribed before
me this day of
19
Register
(Name)
(Address)
(Name)
(Address)
21-2002-133
REGISTER OF WILLS OF Cumberland COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Ja~es ~G. Walker and Kathryn A. Panaqia
(each)., a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
We are familiar with the signature of Amy G. Walk__~er .,
codicil
testat ri~r of'~:~:~:~c~~ff~g0,~x:t~ the ~ presented herewith and
codicil
that
W-e
believes
the
signature
on the~'~_~ill,~is in the handwriting of
testat_r/x_ believes the signature of the will presented herewith and that We
codicil
believ~ the signature on the ~is in the handwriting of AMY G o Walker
to the best of Our knowledge and belief.
?""--~~ ~~':/~/" ..~/~
Sworn
or affirmed and subscribed before ~~,/~
to
me this 6th day of
February ~w 2002 /~ . . .
MarYC~ewis / Registerv
·amc)
(Address)
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
P 7913808
No.
Local Registrar
JAN 2 3, 2002
Date
=gl
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
,. amy u. Walker ,.Female J,. 204--03 --8619 ~anuarv ~1, 2002
79
I
, ,Carlisle R--~ ........ i _ _ --~ I~-~~--,.,
Cumberland I~=rlisl~ I
~ i~- = I-. Center
I,,~Shoe Factory
208 Steels Town Road ~, '".~PA
PA
17241
,~Newville, ~ ,..~umberland
"- James B. Ginto~ ,,.
~ James G. Wal~er [~12 Carlisle Rd. Newv]lle. PA ~72~
--~o ~--o ~.--, I~~-'---- ...... ,.~ ......
't~ O,,.1/25/02 'l,,~Prospect Hill Cemeter~,fiewville PA 17241
~. /. ~ ~ ~ I-~ ~ss~s ~ I~Z:~~,~9~ Inc 15Big Spring Ave
=~':~~ /~ I~' ~-~-- '.-~,~.. ,'~z,=..:--~ .
~m~ [ ~AC~ ~- I I ·
i~.
.....................................
21-2002-133
'02 FEB -6 /I10:33
HENRY L. STUART, P.O.
ATTORNEY AT L. AW
1-3 S. H~NOVER STREET
CARLISLE. PA. 17013
LAST WILL AND TESTAMENT 21-2002-133
I, AMY G. WALKER, of North Newton Township, Cumberland County, Pennsylvania,
being of sound mind, memory and understanding, do make, publish and declare this
as and for my Last Will and Testament, hereby revoking and making void all former
wills by me at any time heretofore made.
FIRST. I direct all my just debts and funeral expenses be fully paid and
satisfied out of my estate by my personal representative hereinafter named as
soon as conveniently may be done after my decease.
SECOND. I give and devise the house in North Newton Township, Cumberland
County, Pennsylvania, to my daughter, Kathryn A. Walker.
THIRD. I give and bequeath to my daughter, Kathryn A. Walker, her choice
of my household goods, ~rnishings, family pieces and jewelry and after she makes
her choice then the other children shall have their choice.
FOURTH. I give and bequeath all the vehicles that I may have at the time
of my death to my son, Gerhardt F. Walker III and Linda D. Walker, his wife.
FIFTH. Ail the rest, residue and remainder of my estate, real and personal,
I give, d~ise and bequeath one-third (1/3) thereof to my daughter, Kathryn A.
Walker, if living, otherwise to my son J~mes G. Walker, and two-third (2/3) thereof
to my son James G. Walker, if living, otherwise to my daughter, Kathryn A. Walker.
LASTLY, I nominate, constitute and appoint my son, James G. Walker, Executor,
if living, otherwise, my daughter, Kathryn A, Walker, Executrix, of this my Last
Will and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this // ~
~ay of
(~¢~.~~ , 1984,
._ _,'. i . _
Signed, sealed, published and declared b~the abo~:~me~ T~statrix, Amy G.
Walker, as and for her Last Willand Testament, in the presence of.us, who, at her
request and in her presence and in the presence of each other, have hereunto subscribed
our names as witnesses thereto.
F:\User Folder\Firm Docs\EstatesX2612-1 certification.notice.wpd
CERT~ICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Will No.:
AMY G. WALKER
January 21, 2002
21-02-0133
To the Register:
I certify that notice of beneficial interest 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 February 14,
2002:
Name
Kathryn A. Panagia
Gerhardt F. Walker, m
Linda D. Walker
James G. Walker
Address
4665 Stafford Avenue, Bethlehem, PA 18020
13 Carlisle Road, Newville, PA 17241
13 Carlisle Road, Newville, PA 17241
12 Carlisle Road, Newville, PA 17241
Notice has not been given to all persons entitled thereto unde~l Rule 5.6(a) except} Iq/A
Date: ~[Iq[l~7,- Michaelmas''
Attorney I.D. No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, PA 17013-9142
Telephone (717) 249-5373
Capacity: Counsel for personal representative
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 001859
HANFT MICHAEL J ESQUIRE
19 BROOKWOOD AVENUE
SUITE 106
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 204-03-8619
FILE NUMBER: 2102-01 33
DECEDENT NAME: WALKER AMY G
DATE OF PAYMENT: 11/19/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/21/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,515.86
TOTAL AMOUNT PAID'
$4,515.86
REMARKS: MICHAELJ HANFTESQUIRE
SEAL
CHECK//1298
INITIALS: JA
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
F,LE NUM;E~ 02 00133
COUNTY CODE YEAR NUMBER
uJ
z
SOCIAL SECURITY NUMBER
204-03-8619
DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
Walker, Amy G.
)ATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
~2/21/2002 03/18/1922 REGISTER OF WILLS
IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death pdor to 12-13-82)
[] 4. Limited Estate
[] 6. Decedent Died Testate (Attach copy
of Will)
[] 9~ Litigation Proceeds Received
] 4a. Future Interest Compromise (date of death after
12-12-82)
[] 7. Decedent Maintained a Living Trust (Attach
copy of Trust)
[] 10. Spousal Poverty Credit (date of death between
[] 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
[] 11.Election to tax under Sec. 9113(A) (Attach Sch O)
NAME
Michael J. Hanft, Esquire
FIRM NAME (If applicable)
Hanft & Knight, P.C.
'ELEPHONE NUMBER
717/249-5373
COMPLETE MAILING ADDRESS
19 Brookwood Avenue, Suite 106
Carlisle, PA 17013
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)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
Nond
None
None
None
108,224.23
None
None
4,978.69
2,893.17
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
.__.= OFFICIAL USE ONLY
(8)
108,224.23
7,871.86
100,352.37
100,352.37
(11)
(12)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x .00
or transfers under Sec. 9116(a)(1.2)
16.Amount of Line 14 taxable at lineal rate 100,352.37 x .045
(15)
(16)
4,515.86
4,515.86
17.Amount of Line 14 taxable at sibling rate
x .12 (17)
18. Amount of Line 14 taxable at collateral rate
x .15 (18)
19. Tax Due
20. []
(19)
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
~ Decetlent's Complete Address:
ISTREET ADDRESS
CITY
208 Steelstown Road
STATE PA ZiP 17241
Newville
Tax Payments and Credits:
1. Tax Due (Page I Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
4,515.86
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
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.
(3)
(4)
(5)
(5A)
(5B)
0.00
0.00
4,515.86
4,515.86
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 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 complete. Declaration of
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE '- RETURN ADDRESS DATE
James 12 Carlisle Road
Newville, PA 17241
BLE FO
FILING RETURN ADDRESS DATE
ADDRESS DATE
19 Brookwood Avenue, Suite 106
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 statute does 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.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
Rr:~Ir31=NT DECEDENT
ESTATE OF
Waker, Amy G.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 - 02-00133
Include the ~oroceeds 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
2
3
4
5
6
7
8
9
DESCRIPTION
1987 Chevrolet Spectrum, VIN No. J81RG5173H8 465151
F&M Trust Checking Account No. 33-22211
F&M Trust Checking Account No. 70-64659
Van Kampen US Government Fund Account No. 379629
Van Kampen US Government Fund Account No. 216977
Nuveen Investments Account~No. 12909046783
Delaware Investments Account No. 5046253909
One Cumberland Valley Cooperative Association Stock Certificate
Dividend on Van Kampen US Governement Fund Accounts Nos. 379629 and 216977
TOTAL (Also enter on Line 5, Recapitulation)
VALUE AT DATE OF
DEATH
500.00
6,809.65
25,420.46
33,272.51
14,590.84
20,722.24
6,600.30
10.00
298.23
108,224.23
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Walker, Amy G. 21 ~ 02 - 00133
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
Bo
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 to Hanft & Knight, P.C.
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 Cumberland County Register of Wills - fee to open Estate
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Fee to The Sentinel to advertise Letters Testamentary
Fee to Cumberland Law Journal to advertise Letters Testamentary
4,500.00
270.00
119.75
75.00
Total of Continuation Schedule(s) 13.94
TOTAL (Also enter on line 9, Recapitulation) 4,978.69
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Walker, Amy G.
Schedule H
FILE NUMBER
21 - 02 - 00133
Fee to F&M Trust to obtain date of death balance on accounts
Fee to Postmaster to send certifed letter to Department of Public Welfare
10.00
3.94
Page 2 of Schedule H
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANtA
INHERITANCE TAX RETURN
RES[DENT DECEDENT
ESTATE OF FILE NUMBER
Walker, Amy G. 21 - 02 - 00133
Include unreimbursed medical expenses.
iTEM DESCRIPTION AMOUNT
NUMBER
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Green Ridge Village
Masland Associates
Carlisle Digestive Associates
Kough's Oil Service
Sprint
Comcast
Darlene Pittman
Linda Walker - Sentinel
PP&L
Kough's Oil Service
Pastor Jean
Eby Graphite Works
Sprint
PP &L
Richard Parsons
Sprint
PP &L
Comcast
Sprint
805.98
60.62
39.38
50.45
47.13
32.93
208.13
40.00
34.69
48.02
50.00
1,197.00
27.94
32.50
100.00
27.02
50.95
38.29
2.14
TOTAL (Also enter on Line 10, Recapitulation) 2,893.17
REV-1513 EX+ (9-00) - ~
SCHEDULE J
COMMONWEA'T' OF PEN.SY'VANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Walker, Amy G. 21 - 02 - 00133
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER / NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
D~ N~t LI~t Tru~t~.s~
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Kathryn A. Panagia, f/k/a Kathryn A. Walker daughter Choice of household
4665 Stafford Ave. goods, furnishings,
Bethlehem, PA 18020 family pieces and
iewelry and 1/3 residue
)f estate
2 Gerhardt F. Walker, III son 1987 Chevrolet
13 Carlisle Road Spectrum
Newville, PA 17241
3 Linda D. Walker daughter-in-law 1987 Chevrolet
13 Carlisle Road Spectrum
Newville, PA 17241
4 James G. Walker son 2/3 residue of estate
12 Carlisle Road
Newville, PA 17241
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 9113 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
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DIVZSTOH
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
CONHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLOgANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-lDO7 EX AFP C01-05)
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
MICHAEL J ~ANFT 'ESQ.' ~l~'~":[i*~i *~''[:! ':>'! i : 1':47..-: ;~Li COUNTY
· "- ACN
HANFT & KNIGHT I
I
19 BROOKWOOD AVE lO&., ~
CARLISLE '. ~: ~, ~, ,~,
01-Z0-2005
WALKER
OZ-ZI-ZOOZ
21 0Z-0155
CUHBERLAND
101
AHY G
Amount Remitted [
HAKE CHECK PAYABLE AND REHIT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE I~~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF WALKER AMY GFZLE NO. Z1 02-0133 ACN 101 DATE 01-20-2003
TAX RETURN gAS: { X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
~. Nortgages/No~es Receivable (Schedule D) (~)
S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) ($)
6. Jointly O~ned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To~el Assa~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Ada. Costs/Nisc. Expenses (Schedule H) (9)
10. Deb~s/Hortgege Liabilities/Liens (Schedule Z) (10)
11. To~el Deductions
12. Net Value of Tax Return
108~ZZ~.Z5
.00
.00 NOTE: To insure proper
.00 credit to your account,
.00 submit the upper portion
.00 of this fore ~ith your
tax payment.
.0O
(S) 108,ZZq.25
~,978.69
Z~895.17
(11) 7.871.86
(12) 100,552.57
13.
NOTE:
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Ne* Value of Estate SubSect t:o Tax
I1: an assessment ~as issued previously, lines 14, 15 and/or 16, 17,
reflect figures that lnclude the total of ALL returns assessed to date.
.00
100,552.57
ASSESSHENT OF TAX:
15. Amount of Line 1~ e'l: Spousal ra~a
16. Amount of Line 1~ taxable at Lineal/Class A rata
17. Amount of Line lfi at Sibling re~e
18. Amount of Line Zq taxable mt Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
PAYHENT RECETpT DISCOUNT (+)
DATE NUNBER /NTEREST/PEN PAID (-)
11-19-ZOOZ CD001859 .00
18 and 19 gill
(16) .00 x O0 = .00
(26) 100,:552.37 x OR5= ~,515.86
(17) . O0 x 12 = . O0
(18) .00 x 15 = .00
(19)= q,515.86
ANOUNT PAID
BALANCE OF UNPAID INTEREST/PENALTY AS OF 11-20-ZOOZ
~,515.86
TOTAL TAX CREDIT I
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
~,515.86
.00
21.18
Z1 .ri8
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A 'CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decadents dying on or ba~ora December 12, 1982 -- if any future interest in the estate is transferred
in possession or enSoyaant to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for
life or for years, the Commoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laafu! CZass B (coZlatara1) rate an any such future interest.
To fulfill the requirements of Section ZlfiO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (71 P.S.
Section 91q0).
Detach the top portion of this Notice and submit mith 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 nat requested on the Tax Return) may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of Mills, any of the Z5 Revenue District Offices) or by calling the special lq-hour
answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers eith special hearing and / or
speaking needs: 1-800-qq7-5010 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 17118-1011,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviaa Unit) Dept. Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6508. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-la01) for an explanation of administratively correctable errors.
If any tax due is paid ~ithin three (5) calendar months after the dacedent's death, a five percent (SZ) discount of
the tax paid is alloaed.
The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the flrst day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiao 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 data of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rata of
six (61) percent per annum calculatad at a daily rata af .00016~. All taxes which became delinquent an and after
January 1, 1982 will bear interest at a rate ahich ail1 vary from calendar year to calendar year ~ith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z005 ara:
Interest Daily Interest Dailv Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .O00Sq8 1987 91 .0002~7 1999 71 .000192
1985 162 .000~58 1988-1991 llZ .000501 ZOO0 81 .000219
198~ 111 .000501 1991 91 .0002~7 2001 91 .0001~7
1985 leg .000556 1995-1994 71 .000192 2002 6Z .000164
1986 IOZ .00017~ 1995-1998 9Z .000247 2005 51 .000157
--Interest is calculated as follows:
]:NTEREST = BALANCE OF TAX UNPAID
X NUMBER OF DAYS DELINQUENT
X DALLY 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, if payment is made after the interest computation date shown on the
Notice, additional interest must be calculatad.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 28060!
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
MICHAEL J HANFT ESQ
HANFT & KNIGHT
19 BROOKWOOD AVE 106
CARLISLE
Reco~:.'~e~:~ .:,:*i~-~::. of DATE
Re~i':t~ ,:i ':~-!!i~ ESTATE OF
DATE OF DEATH
FILE NUMBER
ACN
05-12-2005
WALKER
01-Z1-ZOOZ
21 02-0155
CUMBERLAND
101
Amoun'l: Remi'l:'l:ed
REV-i&O? EX AFP CII1-05)
AMY G
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ex payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03)
ESTATE OF WALKER
#~ INHERITANCE TAX STATEMENT OF ACCOUNT
AMY G FILE NO. Z1 02-0133 ACN 101 DATE 05-12-2005
THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHOWN BELOW
ZSA SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 01-20-200:5
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
4,515.86
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
.00
11-19-2002
04-21-Z005
CD001859
CD002467
21.48-
4,515.86
21.48
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR),
TOTAL TAX CREDIT 4,515.86
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment mode payable to tho name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF ~/ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit) which was not requested on the Tax Return, amy be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications are available at
tho Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-800-362-ZOSO~ services for taxpayers with special hearing and / or
speaking needs: 1-B00-447-3010 (TT only).
REPLY TO:
questions regarding errors contained on this notice should be addressed to: PA Department of Revenue) Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZBO601, Harrisburg, PA 171ZB-060l, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (52) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 16, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months end one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest ot a rate which will vary from calendar year to calendar year with that rata
announced by the PA Department of Revenue. The applicable interest rates for 19BI through Z003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 202 .000548 1987 92 .000247 1999 72 .000192
1983 162 .00043B 1988-1991 112 .000501 2000 82 .000219
1984 112 .000301 1992 92 .000247 2001 92 .000147
1985 132 .000356 1993-1994 72 .000191 ZOO2 62 .000164
1986 IOZ ,000274 1995-1998 92 .000247 2003 52 .000137
--Interest is calculatad as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent w111 reflect an interest calculation to fifteen (153 days
beyond the date of the assessment. Zf payment is made after tho interest computation date shown on the
Notice, additional interest must be calculated.
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 002467
HANFT MICHAEL J ESQUIRE
19 BROOKWOOD AVENUE
SUITE 106
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 204-03-8619
FILE NUMBER: 2102-01 33
DECEDENT NAME: WALKER AMY G
DATE OF PAYMENT: 04/21/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/21/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $21.48
TOTAL AMOUNT PAID'
$21.48
REMARKS' MICHAELJ HANFTESQUIRE
SEAL
CHECK# 906
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF THDZVZDUAL TAXES
THHERI'TANCE TAX DZVZSI'OH
DEPT. :;8060!
HARRZSBURG, PA 171:;8-060].
MICHAEL J HANFT ESQ
HANFT & KNIGHT ~
19 BROOKWOOD AVE 106
CARLISLE PA 17013
COMNONHEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
XNHERXTANCE TAX
DUNNXNG NOTXCE
ATTN: POST ASSESSMENT REVZEN UNZT
REV-i~&O AFP C07-99)
PHONE (717) 787-6505
TOD# 1-800-&47-3020 (SERVZCE FOR TAXPAYERS
NZTH SPECZAL HEARZNG AND SPEAKZNG NEEDS).
' i NOTICE DATE 0q-04-2003
ESTATE OF
WALKER AMY G
FILE NO/SSN 21 02-0133
COUNTY CUMBERLAND
DATE OF ASSESSMENT 01-13-2003
ACN 101
OUR RECORDS INDICATE A DELINQUENT INHERITANCE
TAX LIABILITY FOR THE ABOVE ESTATE. OUTLINED BELOW IS A
SUMMARY OF OUR RECORDS. ADDITIONAL INTEREST IS CALCULATED
AND INCLUDED IN THE BALANCE TO FIFTEEN (15) DAYS FROM THE
DATE OF THIS NOTICE.
TAX INTEREST CREDIT BALANCE
4,515.86 21.48 4,515.86 21.48
TO AVOID ADDITIONAL COSTS AND INTEREST, THE
ABOVE AMOUNT DUE MUST BE PAID WITHIN 15 DAYS FROM THE DATE
OF THIS NOTICE. PLEASE DETACH AND RETURN THE LOWER PORTION WITH
YOUR PAYMENT TO THE REGISTER OF WILLS OF THE COUNTY INDICATED.
MAKE CHECK OR MONEY ORDER PAYABLE TO 'REGISTER OF WILLS, AGENT~.
IF THE ABOVE BALANCE DUE HAS BEEN PAID RECENTLY,
PLEASE DISREGARD THIS NOTICE.
PLEASE RETURN THIS PORTION WITH YOUR PAYMENT TO
THE REGISTER OF WILLS LISTED BELOW
ESTATE OF
WALKER AMY G
FILE NO/SSN 21 02-0133
COUNTY CUMBERLAND
DATE OF ASSESSMENT 01-13-2003
ACN 101
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Name of Decedent:
STATUS t~ F. PORT UNDER RULE 6.12
Amy G. Walker
Date of Death: 2/21/02
WillNo.: Admin. No.: 2002-00133
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:
Yes 1--~ 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 _ No [~]
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? Yes [~ No
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
and may be attached to this rep~
'IF~ V
Date:
1
/8/2004
Sigrfature
Michael J. Hanft, Esquire
Name
Hanft & Knight, P.C.
19 Brookwood Ave., Suite 106
Address
Carlisle, PA 17013
_~49-5373
Telephone No.
Capacity: ['-] Personal Representative
[k-'] Counsel for personal representative