HomeMy WebLinkAbout04-0069 GRANT OF L,ET 'ERS
PETITION FOR PROBATE and
Estate of SHOAP, Donald L No.
also known as To:
Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
· Deceased.
Social Security No. 210289219
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut rix
in the last will of the above decedent, dated February 14, 1991
and codicil(s) dated none
in the
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
h is last family or principal residence at 118 Newville Road, Shippensburq PA 17257
(list street, number and municipality)
Decedent, then 66 years of age, died 12/712003
at Chambersburq Hospital, Chambersburq, Franklin 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 ajudicated
incompetent: none
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:
5,000.00
75,000.00
149 Newville Road, Hopewell Township, Cumberland COunty,Pennsylvania
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters Testamentary
thereon. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
Patsy B s~qOAP / t
118 Newville Rd
Shippensburq PA 17257
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF Cumberland
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 an~ t~dminister~eest¢~cording to law.
Sworn to or affirn~ed and subscribed
/
/
before me this 22 day of [
January, 2004
~J~~URegister -- /' L
Estate of SHOAP, Donald L
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW January 22 , 2004 , in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated 2/14/1991
described therein be admitted to probate and filed of record as the last will of Donald L SHOAP
and Letters Testamentary '
are hereby granted to
Patsy B SHOAP
FEES
Probate, Letters, Etc .........
Short Certificates ( ) ...... $ ~. tOO
enuncmt~on ............ $
JCP Fee $ 10.00
~ TOTAL $
File~ c~.., .,~. .....
MYERS, Forest N
18064 ~
ATTORNEy (Sup. Ct. I.D. No.)
137 Park Place West
Shippensburq PA 17257
ADDRESS
717.532.9046
PHONE
105.805 REX' 9/86
This 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 9450728
No.
Registrar
TYPEIPf~NT
PERMANENT
m. ACK INK
H105. :43 Rev. Z/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH - VITAL RECORDS
CERTIFICATE OF DEATH
.December 7, 2003
/ ~."~. ~ ~AT.
. Franklzn / Chambers-
~. burg Cnambersbur H ' ~ "~.~. ~)
~~~ Hospital ]~.~.,c. ' I .
,t Shi ensbur , PA 17257 C~berland
~.s~ ~ Beat~zce Swar~z
118 ~e~ville Road, Sh&ppensburg, PA 17257
2/11/2003
$-L
DI~ 70 {O~ A ~OiJ£NCE OF):
Hill
Cumberland County,
PA 17257
F.H., PO Box 336, Shippen~urg, PA 17257
[]
[]
LAST WILL AND TESTAMENT
I. DONALD L. SHOAP, being of sound mind, memory and understanding,
do make, publish and declare this my Last Will and Testament, hereby
revoking all prior wills and codicils made at any time before by me.
FIRST: i direct that ali my funeral expenses be paid as soon as
practical after my death.
SECOND: I give and bequeath all my property, be it real, mixed or
personal, to my wife, Patsy B. Shoap.
THIRD: If my wife should predecease me or if we should die in a
common disaster, then in either of those said events, I give and
bequeath the rest and residue of my estate, be it real, mixed or
personal, to my daughter, Cheryl L. Garvin, per stirpes.
FOURTH: I nominate and appoint my wife, Patsy B. Shoap, as the
Executrix of this my Last Will and Testament. If she should fail to
serve or be unable to serve, then in either of those said events,
nominate and appoint, my daughter, Cheryl L. Garvin. as the Executrix
of this my Last Will and Testament.
IN WITNESS WHEREOF, i, DONALD L. SHOAP. to this my Last Will and
Testament, set my hand and officiai seal, this ~C~day of February,
1991.
Sworn to and subscribed, declared and
published by DONALD L. SHOAP, as
his Last Nill and Testament, and so
done In the presence of we the
witnesses, who sign at his request,
and in his presence, and in 'the
presence of each other.
/×
H. ANTHONY ADAMS - ATTORNEY AT LAW -- ! 28 EAST KING STREET, SUITE A -- SHIPPENSBURG, PENNSYLVANIA ] 7257
COMMONWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND :
I, DONALD L. SHOAP, whose name is signed to the foregoing
instrument, having been duly qualified according to law, do hereby
acknowledge that I signed and executed the instrument as my Last Will
and Testament; and that I signed it willingly; and that I signed it as
my free and voluntary act for the purposes there'n expressed.
Sworn to and acknowledged, before me
by DONALD L. SHOAP, the Testator,
this [L~day of February, 1991.
Notary Public
CO,~40NWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND :
We, H. Anthony Adams and Sharon Coleman Adams, the witnesses whose
names are signed to the foregoing instrument, being duly qualified
according to law, do depose and say that we saw the Testator sign and
execute the instrument as his Last Will and Testament; that he signed
willingly and that he executed it as his free and voluntary act for the
purposes therein expressed: that each of us in the hearing and sight of
the Testator signed the will as witnesses, and that to the best of our
knowledge and the Testator was at the time at least eighteen (18) or
more years of age and of sound mind and under no constraint or undue
influence.
Sworn to and subscribed before me by,
H. Anthony Adams and Sharon Coleman Adams,
e witnesses, this _/~day of .January, 1991.
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LAST WILL
AND
TESTAMENT
DONALD L. SHOAP
H. ANTHONY ADAMS
ATTORNEY AT LAW
I;~8 EAST KING STREET, SUITE A
ShIPPENSBURG, PA 17~57
~CERTIFICATION OF NOTIC___EE UNDER~RU~
Name of Decedent:
Date of Death:
Estate No.:
To the Register..
Donald I_ Shoap
December 7, 2003
21-04-0069
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
January 27, 2004.
Name
Patsy Shoap
Address
118 Newville Rd Shippensburg PA 17257
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Non_____~e.
Date:
Forest N Myers, Esquire
Attorney I.D. #18064
137 Park Place West
Shippensburg PA 17257
Phone 717.532.9046
Fax 717.532.8879
e-mail ~
Capacity: _X Counsel for Personal
Representative
STATUS REPORT UNDER RUI,E 6.12
Name of Decedent:
JOSEPH T. CLlPPINGER
Date of Death:
JANUARY 3, 2003
No. 21-04-0069
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes ~ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
~ Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
do
Date: 06/01/2004
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Signature
IRWIN &-~IGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative
EV-1500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17126-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21 04
c--'~'~, c"~
NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl SOCIAL SECURITY NUMBER
I--
Z SHOAP, DonaldL 2 1 O- 2 8- 9 2 1 9
~ DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
UJ
0 12/07/2003 10/03/1937 REGISTER OF WILLS
1:3ILl (IF APPLICABLE) SURVIV NG SPOUSE"S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
PatsyBSHOAP 1 9 8- 3 O- 4 9 2 1
~u [] 1,OdginalReturn [] 2. SupplementalRetum [] 3. RemainderRetum (dateofdea~priorto12.13-82)
~e [] 4, Limited Estate [] 4a. FuturelntemstCompromise(dateofdeat~a~er12.12.82) [] 5. FederalEstateTaxRetumRequired
aJO
~ ~:o, [] 6. Decedent Died Testate (Atlach copy of Willl [] 7. Decedent Maintained a Living Trust (,,utach copy orTrust)
°~m __ 8. Total Number of Safe Deposit Boxes
[] 9. Litigation Proceeds Received [] 10, Spousal Poverty Credit IP,~ of,~eam pet,*e.n ~2-3~-9~ and ~4-9~) [] 11. Election to tax under Sec. 9113{A) (Ar, ach Sch OI
THIS SECTION MUST BE COMP~: A~L CORRESPONDENCE AND CONF!DENTIAL TAX INFORMATION SHOULDBE DIRECTED TO:
NAME I COMPLETE MAILING ADDRESS
Forest N Myers 137 Park PI W
FIRM NAME Of Applicable)
Law Office Forest N Myers
TELEPHONE NUMBER
717.532.9046 Shippensbur,q
Z
LU
Z
0
0
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 Properly (Schedule F) (6)
] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Pmbata 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)
75i 30.oo I
21,610.00
519.69
PA 17257
OFFrC~SE ONLY
.10
(8)
15,386.30
1,921.73
(11)
(12)
(13)
(14)
97,959.69
171308.03
80,651.66
80,651.66
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line t 4 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rote
19. Tax Due
801651.66 X 0 (15)
519.69 X .045 (16)
0.00 ~ .12 (17)
0.00 X .15 (18)
(19)
0.00
23.39
0.00
0.00
23.39
X
>>
Decedent's Complete Address: 21 - 04 0069
STREET ADDRESS
118 Newville Rd
CITY Shippensburg I STATE PA I ZIP 17257
Tax Payments and Credits:
1 Tax Due (Page I Line 19)
2. Credits/Payments
A. SpousaJ Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C ) (2)
23.39
0.00
0.00
0.00
23.39
23.39
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page I Line 20 to request a refund (4)
5. 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. (SA)
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
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 t/ansfer 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 d~cla~e that I have examined this re~urn, including accompany ng schedules and statements, and to the best of my knowledge and belief, it is true, c~rr~ct and complete,
S i; ~r;;[~E O~r~F/~;n;;NDeclaration of r ether than the personal represenna/rep esen~ttse tire is based on all informaben of which preparer has any knowledge.
R E,~.,J~ S/BLErF/¢~ F~IN G RE TURN DATE
ADDRESS 1 '~ New"~e Rd/ / '/
Shippensbur,q PA 17257
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS 137 Park PI W
Shippensburg
PA 17257
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.
LAST WILL AND TESTAI~NT
FILE'
I. DONALD L. SHOAP, being of sound mind, memory and understanding,
do make. publish and declare this my Last Will and Testament, hereby
revoking all prior wills and codicils made at any time before by me.
FIRST: i direct that ali my funeral expenses be paid as soon as
practical after my death.
SECOND: I give and bequeath all my property, be it real, mixed or
personal, to my wife, Patsy B. Shoap.
THIRD; If my wife should predecease me or if we should die in a
common disaster, then in either of those said events, I give and
bequeath the rest and residue of my estate, be it real, mixed or
personal, to my daughter, Cheryl L. fiarvin, per stirpes.
FOURTH; I nominate and appoint my wife, Patsy B. Shoap, as the
Executrix of this my Last Will and Testament. If she should fall to
serve or be unable to serve, then in either of those said events,
nominate and appolnt, my daughter, Cheryl L. Garvin. as the Executrix
of this my Last Will and Testament.
IN WITNESS WHEREOF, I, DONALD L. SHOAP. to this my Last Will and
Testament, set my hand and official seal, this ~[~¢3ay of February
~~SEAL)
S~orn to and subscribed, declared and
published by DONALD L. SHOAP, as
his Last Will and Testament, and so
done in the presence of we the
witnesses, who sign at his request, f/ ~ \'--" -
and in his presence, and in the
presence of each other.
COMMONWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND
I, DONALD L. SHOAP, whose name is signed to the foregoing
instrument, having been duly qualified according to law, do hereby
acknowledge that I signed and executed the instrument as my Last Will
and Testament; and that I signed it willingly; and that I signed it as
my free and voluntary act for the purposes ther~n expressed.
Sworn to and acknowledged, before me,
by DONALD L. SHOAP, the Testator,
this _I___L~_ day of February, 1991.
Notary Public
COMMONWEALTH OF PENNSYLVANIA:
:SS
COUNTY OF CUMBERLAND :
We, H. Anthony Adams and Sharon Coleman Adams, the witnesses whose
names are signed to the foregoing instrument, being duly qualified
according to law, do depose and say that we saw the Testator sign and
execute the instrument as his Last Will and Testament; that he signed
willingly and that he executed it as his free and voluntary act for the
purposes therein expressed; that each of us in the hearing and sight of
the Testator signed the Will as witnesses, and that to the best of our
knowledge and the Testator was at the time at least eighteen (18) or
more years of age and of sound mind and under no constraint or undue
influence.
Sworn to and subscribed before me by,
H. Anthony Adams and Sharon Coleman Adams,
he witnesses, this /~qday of January. 1991.
Notarv Public 7- ' ~
REV-1502 EX + (6-98)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
SHOAP. Donald L
ITEM
NUMBER
All rea; v~upeit), owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which pmpe~ 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 propert~ which is jointly-owned with right of survivorship must be disclosed on Schedule F,
DESCRIPTION
Real Estate located at 149 Newville Road, Shippensburg, Pennsylvania (Hopewell Town-
ship, Cumberland County, Pennsylvania) with a 2004 market value of $75,830.00 per tax
assessment. Tax Parcel ID #11-08-0601-041
VALUEAT DATE
OF DEATH
75,830.00
TOTAL (Also enter on line 1, Recapitulation) $ 75,830.00
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
SHOAP. Donald L
FILE NUMBER
71
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship roust be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 2001 Cadillac DHS automobile 21,610.00
TOTAL (Also enter on line 5, Recapitulation) , $ 21
(If more space is needed, inser[ additional sheets of the same size)
Chevrolet, Oldsmobile
Pontiac
73O ~ K~ng Sm~
ShipInmsbutg, PA 17257
(717) 532-2121
& Cadillac
Fax (717) 532-3658
To: Estal~ of Donald L. Slmap
118 Newvillle Road
Shippensburg, Pa 17257
March 3, 2004
The trade-in value for o~e 2001 Csdill .~c Do, lie DHS sedan VIN: IG6K~57YI IU121507, with 24,107 miles, in good condition is
$21,610. The value was determined by using the Kelly Blue Hoo~ Used Car Guide.
If you have any questions concerning this price please call me toll free at 888-532-2121.
Sincerely yours,
Timothy M. Nye
H & H Chevrolet, Oldsmobile,
Pontiac, Cadillac Inc,
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
SHOAP. Donald L 21-04-0069
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
RELATIONSHIP TO DECEDENT
step-mother
SURVIVING JOINT TENANT(S) NAME ADDRESS
A. Mabel V Shoap
B
C
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTERE~
1. A. 1/28/80 M&T Bank, checking account#97516066 1,039.38 50. 519.6!
TOTAL (Also enter on line 6, Recapitulation) $
519.60
(If more space is needed, insert additional sheets of the same size)
EV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
SHOAP. Donald I. 21-04-0069
Debts of decedent must be reported on Schedule [.
ITEM
NUMBER DESCRIPTION AMOUNT
FUNERAL EXPENSES:
Fogelsanger-Bricker Funeral Home, funeral bill
ShulI-Koontz, headstone
Springhill Cemetery, funeral expense
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of PereenaIRepresentative (s) Patsy B Shoap
Social Secudty Number(s)/EIN Number of Pemonal Representative(s)
StreetAddress 118 Newville Rd
198304921
City Shippensbur,q State PA
Year(s) Commission Paid:
AttomeyFees Forest N Myers, Esq.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip 1._7257
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills; Petition, extra pages, Short Certs,
JCP fee
Accountant's Fees
Tax Retum PrepareCs Fees
Cumberland County Register of Wills; filing fee, Inheritance Tax Return
7,824.30
4,188.00
1,390.00
0.00
1,750.00
219.00
15.00
TOTAL (Also enter on line 9, Recapitulation) $ 15,386.30
(If more space is needed, inse~t additional sheets of the same size)
R£V*1512 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBEE
SHOAP. Donald L 21 -04-0069
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
M&T Bank, loan account #10000192003450001
EMS medical bill
VALUE AT DATE
OF DEATH
1,42~73
500.00
TOTAL (Also enter on line 10, Recapitulation) $ 1,921.73
(If more space is needed, insed additional sheets of the same size)
REV-1513 EX +
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
SHOAP. )onal~ L
NUMBER
1.
1.
II.
1.
1.
FILE NUMBER
21 -04-0069
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
Patsy B Shoap
118 Newville Rd
Shippensburg PA 17257
Spouse
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
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 $
(If more space is needed, insert additional sheets of the same size)
100.00
LAW OI~I~ICE
August 19, 2004
137 Park Place West, Shippensburg,
Pennsylvania 17257
717/532-9046
Fax 717/532-8879
fnmyers@earthlink.net
Register of Wills
Cumberland County Courthouse
One Court House Square
Carlisle PA 17013
Re:
SHOAP, Donald L
PA REV 1500
PA No. 21-04-0069
Dear Ms Farrier:
Enclosed please find the original and two copies of the REV-1500 Inheritance Tax
Return for the above-captioned estate, along with checks for the filing fee and
inheritance tax due.
Please return the file copy, time-stamped, to me in the enclosed self-addressed,
stamped envelope.
Sincerely,
Forest N. Myers
FNM/ash
Enclosures
£ooF, jror ~ o~ tf~e ~ue~ at www.lawofficeforestmyers.com
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
BUREAU OFINDIVIDUAL TAXES
DEPT 280601
HARRISBURG, PA 17128-0§01
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV 1162 EX(11 96)
NO. CD 0O4301
MYERS FOREST N ESQ
137 PARK PLACE WEST
SHIPPENSBURG, PA 17257
........ fold
ESTATE INFORMATION: SSN: 210-28-9219
FILE NUMBER: 2104- 0069
DECEDENT NAME: SHOAP DONALD L
DATE OF PAYMENT: 08/23/2004
POSTMARK DATE: 08/20/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 12/07/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $23.39
REMARKS:
TOTAL AMOUNT PAID:
$23.39
SEAL
CHECK# 10643
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
Law Office Forest N Myers
137 P:~Lk
Shippensburg PA 17257
Cumberland County Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle PA 17013
h,,llh,,llh,,,,,Ih,lhl,,hl
BUREAU OF INDIVIDUAL TAXES
~[NHER/TANCE TAX DTVZSTON
DEPT. 280601
HARRISBURG, PA 17128-D601
COHHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-l~47 EX AFP (01-05)
FOREST N MYERS
F N MYERS LAW OFFICE
137 PARK PL W
SHIPPENSBURG
DATE 10-25-200q
ESTATE OF SHOAP DONALD L
DATE OF DEATH 12-07-2003
FILE NUHBER 21 0q-0069
COUNTY CUMBERLAND
ACH 101
Amount Remitted
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER 0F ~ILLS
CUHBERLAND C0 COURT HOUSE
CARLISLE, PA 1701~
CUT ALONG THIS LINE ~ RETA]:N LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF ZNHER]:TANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF SHOAP DONALD L FILE NO. 21 0q-0069 ACN 101 DATE 10-25-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
Z. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C} ($)
~. Mortgages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Deposlts/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
B. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
75;830.00
.00
.O0
.00
21~610.00
519.69
.O0
(8)
15,386.30
NOTE: To insure proper
credit to your account,
submit the upper port/on
of this form with your
tax payeent.
13.
NOTE:
97,959.69
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
ASSESSMENT OF TAX:
15. Amount of L/ne lq at Spousal rate
16. Amount of L/ne lq taxable at Lineal/Class A rata
17. Amount of L/ne lq at Sibllng rata
18. Amount of Line 1~ taxable at Collateral/Class B rata
19. Prlncipal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN pATD (-)
08-20-200~ CD00~$01 .00
(15) 80,651.66 x O0 = .00
(16) 519.69 x 0q5= 23.39
(17) . O0 x 12 = . O0
(18) .00 x 15 = .00
(19)= 25.$9
AMOUNT PAID
23.39
reflect figures that include the total of ALL returns assessed to date.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
23.39
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13] . O0
Nat Value of Estate Sub.iact to Tax (lq) 80,651.66
Z~ an assessment ~as issued previously, 11nes 14, 15 and/or 16, 17, 18 and 19
1,921.73
(11) 17.3n8.
(12) 80,651.66
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND [CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 19BI -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
Life or for years, the Coeeoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the 1aclu1 Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of 2000. [7Z P.S.
Section 91q0).
Detach the top portion of this Notice end submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REG/STER OF N/LLSj AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1313). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, er by calling the special 2q-hour
answering service for forms ordering: 1-800-36Z-ZOSO~ services for taxpayers with special hearing and / or
speaking needs: 1-8OO-qq7-$OgO (TT only).
Any party in interest not satisfied with the appraisemant~ allowance, or disallowance of deductions, or assessment
of tax [including discount or interest) as sheen on this Notice must object within sixty [603 days of receipt of
this Notice by:
--written protest to the PA Department of Revenusj Board of Appeals~ Dept. 281021, Harrisburgj PA 171Za-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review UnJt~ Dept. 280601, Harrisburg, PA 17128-060!
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three ($) calendar months after the decodent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l~ 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after
January l, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Oepar~ent of Revenue. The applicable interest rates for 1982 through 200q are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .OOOSqB ~)'~'8-1991 X1Z .OOO$OX ~ 9Z .OOOZq7
1983 16Z .000q38 199Z 92 .O002q7 2002 62 .000164
1984 112 .000301 1993-199q 7X .OOO19Z 2003 5Z .000137
1985 132 .000~56 1995-1998 9Z .0002q7 2004 qZ .000110
1986 lOX .00027q 1999 7X .OOO19Z
1987 lOX .000Z74 ZOO0 7Z .00019Z
--Interest is calculated as follows:
~'NTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DBLTNI;IUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days
beyond the data of the assessment. If payment is made after the interest computation date shown on the
Notice~ additional interest must be calculated.