HomeMy WebLinkAbout02-0209 r.j PETITION F~R P. ROBATE and GRANT OF LETTERS
e~.~, ,./.b~/,,s,e~.~Tw l~t,~od~,s' ~.t.~~ .
also known as To:
Register of Wills for the
, Deceased. County of
Social SecuriO, No..~ 0~ ~ /- ~ ~ ~ 0 Commonwealth of Pennsylvania
The petition of the undcrsigned respectfully represents that:
Your petilioner(s), who is/are 18 years of age or older an the execut ~/')N
in the last wilt o[ the above decedent, dated ~/~ ~
and
in the
codicil(s) dated
named
,19__
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~ ~ r'~,Jew/,~.,~, ,~ County, Pennsylvania, with
h ~ v'- asr family or prlnc~pal residence at ~o ~l~ / ~ ~o~ 5'
(list street, number and m~i~ality)
De~dent~ then ~ ,,years of age, died ~- ,~;~ ,~ ~00 ~
Except as follows, decedent did not ~rry, 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: /~JO.~/t ~
Decendent 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:
WHEREFORE, petitioner(s) respectfully
presented herewith and the grant of letters
theron.
request(s) the probate of the last will and codicil(s)
(testamentary; adminisirat~tn'c.t.a.; administration d.b.n.c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF ~b~rl and j~ 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 represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed ,-t~.U_~ ,,,3 ~,//-f~-~..~
before jne this _ ,_, fi5t~.h ___ day of . [ 1-' 6/ ' ~'~
~a~Ct";Z e~is ~/-' Register~~ ~
NO. 21-2002-209
Estate Of JEAN ELIZABETH RHOADS GI~OSS , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW February 26th tgi 20~2, 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 Way 23rd, 1996
described therein be admitted to probate and filed of record as the last will of
JEAN ELIZABETH RHOADS GROSS ;
and Letters TESTAMENTARY
BE'FI~ LOUISE HEIGES SH~Tr~:L
are hereby granted to
FEES
Probate, Letters, Etc .......... $ 40.00
Short Certificates(2 ) .......... $ 6.00
Renunciation ................ $
x-Paqes (3) $__9.00
'
JCP TOTAL $
Filed .k-TEbrt~ary. Z6th, 20.02.. $.60,0.0....
~ Registd~f Wills Ma~ C. Lewis
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
~3%ILED LE'FI~RS AND ORDER TO ~EcuTRIX ON 2-27-2002
his is to certify that the information here given is correctlv copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded t~ the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
~/~{ Local Registrar
P 8030564 FEB 2,3 2002
No. Date
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
F-KI'HER'S NAME (Firm. M~d~e. Lasl)
~a. Eugene Rhoads
~ Betty Shettel
· JSEX JSOClAL SECURITY NUMBER ] D~'E OF OEATH ddomh. Oar. '/ea~)
L ~ ~.~b~th GSOSS . ,. Female ,.204 --O1 -- 2700 ,February 20,2002
. 86 '"l : I :
m Cumberlamd I Hldd[esex ~ I Claremon~ Nuro4-~ u~_~ I~ ~_"~~, I(~) ,~]~ '
becretarv I 11~o~;P~l I ~U
~ mn · . 1~1~ 111 ~e z , ~ 17C~ ~.~ ~ower Yaxton 'rwp,
~ozA Paxton Church Road
,_Harrisburg, Pa 17110
~,t Anna Schubaer
I~---~°~ Hicko~ Rd.~CarlSs!e, Pa. 17013
V when
OF OEATH?
17019
y, Ye8~)
DUI= 110 (C~ AS A CONSEQUENCE OF):
n j~o~. Is,va-
DATE FILE D {MOnlh Day Yem I
LAST WILL AND TESTAMENT
OF
JEAN ELIZABETH R~OADS GROSS
I, JEAN ELIZABETH RHOADS GROSS, of 1821 Paxton Church
Road, Harrisburg, Dauphin County, Pennsylvania, 17110, being
of sound mind and body declare this to be my Last Will And
Testament and revoke any and all prior Wills and Codicils
previously made by me.
ITEM I: I hereby direct that all of my just debts,
funeral expenses, all administration expenses, including
inheritance tax, shall be paid from the assets of my estate
as soon as practicable after my decease.
ITEM II: I hereby give, devise and bequeath to
my nieces and nephew, Betty Louise Heiges Shettel of Carlisle,
Pennsylvania, Nancy Heiges Colman of Raleigh, North Carolina,
and Russell Heiges of Dillsburg, Pennsylvania, the right to
remove any items of personal property which they desire to retain
as their own. I have labeled most of my personal property with
names as to who will receive the items and I specifically direct
my Executrix hereinafter named, to disburse the personal property
pursuant to the labels on the items.
ITEM III: Ail of the rest, residue and remainder
of my estate I hereby direct shall be sold and the proceeds
shall be divided equally among my nieces and nephew, Betty
Louise Heiges Shettel of Carlisle, Pennsylvania, Nancy Heiges
Colman of Raleigh, North Carolina, and Russell Heiges of
Dillsburg, Pennsylvania, share and share alike.
ITEM IV: In the event Betty Louise Heiges Shettel,
Nancy Heiges Colman, or Russell Heiges, should fail to survive
me or we die in a common disaster, I hereby direct that their
share of my estate shall pass to my surviving nieces or nephew
as named herein.
ITEM V: I hereby nominate, constitute and appoint
my niece, Betty Louise Heiges Shettel, as Executrix of my
estate.
ITEM VI: I hereby direct that my Executrix shall
not be required to give bond for the faithful performance of
her duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ~ day of/~.~ , 1996.
The preceding instrument consisting of this and two (2)
other typewritten pages was on the date hereof signed, published
and declared by Jean Elizabeth Rhoads Gross, the Testatrix herein
named, to be her Last Will And Testament, in the presence of
us, who at her request and in the presence of each other, have
witnesses hereto.
residing
residing
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
Before me, the undersigned authority~ ~h~s day ~onally
appeared Jean Elizabeth Rhoads Gross, ~~,~/~' ,
and ~Z~j~7~/~ , known to ~%o b~ ~he T~statrix,
and Witnesses respectively, whose names are signed to the
foregoing instrument and all of these persons being by me first
duly sworn, Jean Elizabeth Rhoads Gross , the Testatrix,
declared to me and to the Witnesses in my presence that the
instrument is her Last Will And Testament and that she willingly
signed the same and executed it in the presence of the Witnesses
as her free and voluntary act for the purposes therein expressed;
that the Witnesses stated before me that the foregoing Will
was executed and acknowledged by the Testatrix, as her Last
Will And Testament in the presence of said Witnesses who, in
her presence and at her request, and in the presence of each
other did subscribe their names thereto as attesting Witnesses
on the day of the date of the Will, and that the Testatrix was
over the age of eighteen (18) years, of sound mind and under
no constraint or undue influence.
Ellzabeth Rhoads ~oss,
Testatrix
Wi~c lies s
Subscribed,
Jean Elizabeth
Witnesses on the ~
sworn and acknowledged before me by
Rhoads Gross ,~the ·Testatrix, and by
and
day of /~./~ , 1996. '
H ~
H
~ 0 ~
0 ~
COMMONWEALTH OF
' PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE IN~ITIAL)
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
J---] 2. Supplemental Return
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR NUMBER --
~'"~dginal Return
---] 4a. Future Interest Compromise (date of death after I2-12-82)
[~]7. Decedent Maintained a Living Trust (A~ch copy of Trust)
~---~ 10. Spousal Povedy Credit (data of death between 12-31-91 and 1-1-95)
SOCIAL SECURITY NUMBER
"--] 4, Limited Estate
[~. Decedent Died Testate (AUach copy of Will)
[]9. Litigation Proceeds Received
(if Applicable}
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
TELEPHONE NUMBER
SOCIAL SECURITY NUMBER
E~3. Remainder Return (date of death pdor to 12-13-82)
r--] 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
~-] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILING ADDRESS
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Modgages & 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)
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)
(11)
(12)
(13)
(14)
15.
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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
(15)
x .0__ (16)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due
(19)
20. []
Decedent's Complete Address:
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
3. Interest/Penalty if applicable
D. Interest
STATE
Iz,P/q t..q
(1)
Total Credits ( A + B + C ) (2}
E. Penalty Total Interest/Penalty ( D + E ) (3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 2{) to request a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + EA. This is the BALANCE DUE. (EB)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred; .......................................................................................... []
b. retain the dght to designate who shall use the property transferred or its income; ............................................ []
, []
(~. 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 ~[a[ei~ents, 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 PEP, SON RESPONSIBLE FOR FIblN,G'jRETURN /~.~E
ADDRESS / .J /// ', ,-~ /'/, /) '~
SIGNATURE OF'PREPArER OTHER THAN ~L~R~E~N''IfATIVE ~
DATE
ADDRESS
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 FS. §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
RESIDENT DECEDENT
ESTATE OF
Include the
ITEM
NUMBER
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
)mceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with the right of survivorshi
FILE NUMBER
.~/-o z
must be discl_n_~ed on Schedule F.
DESCRIPTION
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
COMMONW~A~TH~F ~E~NSYLVANIA /INTER-VIVOS TRANSFERS &
INHERITANCE TAX RETURN / MISC. NON-PROBATE PROPERTY
ESTATE OF
~ ~. ~ FILE NUMBER
This schedule must be ~mpleted and filed if Be answer to any of ques~ons 1 ~rough 4 on the mveme side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPER~
ITEM iNCLUDE THE NAME OF THE T~SFEREE, THEIR RE~TIONSHIP TO DECEDENT AND THE DATE OF T~NSFER. % OF
NUMBE ATTACH A COPY OF THE DEED FORR~ESTATE, DATE OF DECD'S EXCLUSION TA~BLE VALUE
TOTAL (Aisc enter on Fine 7, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
ITEM
NUMBER
5.
6.
7.
Debts of decedent must be reported on Schedule
FILE NUMBER
FUNERALEXPENSES:
DESCRIPTION
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
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
C~ty
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
State __ Zip
TOTAL (Also enter on line 9, Recapitulation)
more space is needed, insert additional sheets of the same size)
AMOUNT
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
Include unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION
TOTAL (Also enter on line 10, Recapitulatio~
(If more space is needed, insert additional sheets of the same size)
AMOUNT
II ::1
//
STATUS REPORT UNDER RULE 6.12
Name of Decedent:~
Date of Death:~?_~
Will No.~~ Admin. No.
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---L~-"-' 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 ·
account with the Court~ Yes~_~ representat
· No~. ire file a final
b. The separate Orphans, Court No (if any) for
the personal representative,s aCCount is:'
c. Did the personal representative
aCcount informally to the Parties in interest? Yes~ an
· No
d Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed With the
Cerk of the Orphans, Court and may be attached to this report.
--~ uype or
(MAH:rmf/AM3)
Capacity: /
~Personal Representative
~Counsel for Personal
representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
SHETTEL BETTY LOUISE HEIGES
245 HICKORY ROAD
CARLISLE, PA 17013
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96}
CD 001331
........ fold
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
ESTATE INFORMATION: SSN: 204-01-2700
FILE NUMBER: 2102- 0209
DECEDENT NAME: GROSS JEAN ELIZABETH RHO
DATE OF PAYMENT: 06/25/2002
POSTMARK DATE: 06/24/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 02/20/2002
REMARKS:
BETTY L SHETTEL
TOTAL AMOUNT PAID:
101 I 93,392.80
I
93,392.80
SEAL
CHECK//1001
INITIALS: CW
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
001557
SHETTEL BETTY L
245 HICKORY ROAD
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 204-01-2700
FILE NUMBER: 2102- 0209
DECEDENT NAME: GROSS JEAN ELIZABETH RHOI
DATE OF PAYMENT: 08/26/2002
POSTMARK DATE: 08/23/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 02/20/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 92,549.20
S
REMARKS:
BETTY L SHETTEL
TOTAL AMOUNT PAID:
92,549.20
SEAL
CHECK# 2094
INITIALS: CW
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
~'~ BUREAU OF ZNDTV~DUAL TAXES
INHERITANCF TAX I~iVZSTON
DEPT. 1806~'1
HARRTSBURG.. PA 17128-060!
COHHONNEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
REV-16q7 El( AFP C01-Oe:)
BETTY L SHETTEL
245 HZCKORY RD
CARLTSLE
PA 17013
DATE 08-26-2002
ESTATE OF GROSS
DATE OF DEATH 02-20-2002
FZLE NUHBER 21 02-0209
COUNTY CUHBERLAND
ACN 101
I Amount Remitted
JEAN E
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGTSTER OF ~TLLS
CUHBERLAND CO COURT HOUSE
CARLTSLE, PA 17013
CUT ALONG THZS LZNE I~ RETAZN LO#ER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF GROSS JEAN E FZLE NO. 21 02-0209 ACN 101 DATE 08-26-2002
TAX RETURN gAS: ( ) ACCEPTED AS FZLED (X) CHANGED SEE ATTACHED NOTTCE
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORTGTNAL RETURN
1. Rsel Estate (Schaduls A) (1)
2. Stocks and Bonds (Schedule B)
$. Closely Held Stock/Partnership Interest (Schedule C)
~. Nortgagss/Notss Receivable (Schedule D) (~)
$. Cash/Bank Daposits/Nisc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schadula F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTZONS AND EXEHPTZONS:
9. Funeral Expenses/Ada. Costs/Nisc. Expenses (Schedule H) (9)
10. Debts/Nortgags Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
12. Net Value of Tax Return
O0
O0
O0
O0
30,610 57
O0
11/$40 60
(8)
87.00
NOTE: To insure proper
credit to your account,
subm3t the upper portion
of th~s form w~th your
tax payment.
13.
1~.
NOTE:
41,951.17
2,250.17
(11) 2.~7.17
(12) 39,614.00
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0
Nat Value of Estate Subject ~o Tax (lq) 39,614. O0
Tf an assess.ant ,as issued previously, lines 1~, 15 and/er 16, 17, 18 and 19 ~ill
reflect figures that lnclude the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amount of Line lq mt Spousal rate (15)
16. Amount of Line 1~ taxable at Lineal/Class A rate (16)
17. Amount of Line 1~ mt Sibling rate (17)
18. Amount of Line 1~ taxable at Collateral/Class B rats (18)
19. Principal Tax Due
RECE/PT
NUHBER
TAX CREDTTS:
PAYMENT
DATE
06-24-2002
DISCOUNT (+)
ZNTEREST/PEN PAZD (-)
.O0
. O0 x O0 = . O0
.00 x 045= .00
· O0 x 12 = .00
39,614.00 x 15 = 5,942.00
(19): 5,942. O0
AHOUNT PAID
CD001331
PAYHENT HUST BE HADE BY ll-ZO-Z00Z~.
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
3,392.80
TOTAL TAX CREDZT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
3,392.80
2,549.20
.00
Z,549.Z0
( ZF TOTAL DUE ZS LESS THAN ~1, NO PAYNENT ZS RE~UZRED.
ZF TOTAL DUE 1S REFLECTED AS A 'CREDZT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR /NSTRUCT~ONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in tho estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commoneaalth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (72 P.S.
Section 91q0).
Detach tho 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: REG/STER OF HILLS, AGENT
A refund of a tax credit, which wes not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I$1$). Applications are available at the Office
of tho Register of Nills, any of the Z$ Revenue District Offices, or by calling tho special Iq-hour
ansaaring service for forms ordering: 1-800-362-2050~ services for taxpayers with special hearing and / or
speaking needs: 1-SO0-qq7-$OZO (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 shomn on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to tho PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to tho Orphans' Court.
OR
Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburgj PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-1501) for an explanation of administratively correctable errors.
If any tax duo is paid within throe (3) calendar months after the dscedent's death, a five percent (5Z) discount of
the tax paid is allowed.
The 152 tax amnesty non-participation penalty is computad on tho total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after tho 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 El) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at tho rate of
six (6Z) percent per annum calculated at a daily rate of .00016~. A11 taxes which became delinquent on and after
January 1, 1982 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 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
m
1982 ZOZ .0005q8 1992 92 .0002~7
1983 162 .000~38 1993-199q 72 .000192
198~ 112 .000301 1995-1998 92 .0002~7
1985 XSZ .000356 1999 72 .000192
1986 XOZ .000274 2000 82 .000219
1987 92 . O00Zq7 2001 92 .0002q7
1988-1991 112 .000301 2002 62 .00016~
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELI'NI;IUENT X DATLy iNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days
beyond the date of the assessment. If payment is sade after the interest computation date shown on the
Notice, additional interest must be calculated.
REV-1470 EX (~-88) , ·
INHERITANCE TAX
EXPLANATION
COMMONVVEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG~ PA 17128-0601
DECEDENTS NAME FILE NUMBER
Jean E. Gross 2102-0209
REVIEWED BY ACN
John Kuchinski 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
G 1 The date of death value of the annuity, $11,340.60, is fully taxable in the decedent's
estate and has been included on this schedule.
Changed tax rate from 12 percent to 15 percent since a niece is a collateral beneficiary.
ROW Page 1
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 2D0601
HARRISBURG., PA 171Z&-0601
BETTY L SHETTEL
Iq5 HICKORY RD
CARLISLE
COHHONWEALTH OF PENNSYLVAN~iA
DEPARTNENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
PA17015
DATE 09-09-2002
ESTATE OF GROSS
DATE OF DEATH 02-20-2002
FILE NUNBER 21 0Z-0209
COUNTY CUHBERLAND
ACN 101
Amoun~ RemJ.~'l:ed
REV-160? EX &FP (01-02)
JEAN E
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insur8 proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax payment.
CUT ALONG THIS L'rNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1607 EX AFP (01-02) ~#~ 'rNHERZTANCE TAX STATEHENT OF ACCOUNT
ESTATE OF GROSS JEAN E FILE NO. 21 02-0209 ACN 101 DATE 09-09-2002
THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO#
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 ADJUSTNENT: 08-26-2002
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYNENTS (TAX CREDITS):
5,9~2.00
PAYHENT RECEIPT DISCOUNT (+) ANOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
06-2R-ZOOZ
08-25-2002
CD001551
CD001557
.00
.00
ZF PA/D AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULAT/ON OF ADDITIONAL /NTEREST.
( ZF TOTAL DUE 1S LESS THAN $1,
NO PAYHENT 1S REQU/RED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR),
5,592.80
2,5~9.20
TOTAL TAX CREDIT
5,9~2.00
BALANCE OF TAX DUE .00
XNTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORH FOR TNSTRUCT'rONS. )
PAYNENT:
Oetach the top portion of this Notice and submit eith your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGTSTER OF NILLS, AGENT.
-- If NON-RESIDENT DECEDENT maka check or money order payable to: CONHONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax cradit, which ems not requested on the Tax Return, may ba requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of #i118, any of tho 23 Revenue District Offices or from the Department's 2~-hour
answering service for farms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~7-30Z0 (TT only).
REPLY TO:
guastions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Reviaa Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SI) 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 18, 1996, the first day after the and of the tax amnesty period.
INTEREST:
Intarest is charged beginning with first day of delinquency, or nine (9) months and Dna (l) 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 par annum calculated at a daily rate of .00016~. AIl taxes which became daIinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by tha PA Department of Revenue. The applicable interest rates for 1982 through ZOO2 are:
Year Interest Rate Daily Interest Factor Year Interest Rate
Daily Interest Factor
1982 20Z .0005~8 199Z 9Z .OOOZ~7
1983 16Z .000~38 1993-199~ 7Z .O0019Z
198~ IZZ ,000301 1995-1998 9Z .O00Z~7
1985 13Z .000356 1999 7Z .00019Z
1986 ZOZ .00027~ 2000 8Z .000219
1987 9Z .O00Z~7 ZOO1 9Z .0002~7
1988-1991 llZ .000301 ZOO2 6Z .00016~
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER 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 data shown on the
Notice, additional interest must be calculated.