HomeMy WebLinkAbout04-0194Estate Of
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
ibc ~ cv;xa¢o.-,~:~ ...~"~, s~ti!fa~0~' ~r_~c~f ha~h,~ o~ p~.~ ~cfcre m~
.~ m DECP~ED fha: thc ......... ,/o~ datzd Z ' ~ ' 0 Z
.................. ,., h~'vt~na*HlOTr · - - - ~ ,
and Letters
are hereby granted to
FEES
Probate, Letters, Etc .......... $
Short Certificates( ) .......... $
Renunciation ................ $
$
TOTAL $
Hied .................... : ..............
A'I-rORNEY (Sup. Ct. I.D. I'4o.)
ADDRESS
PHONE
LAST WILL AND TESTAMENT
OF
JAMES H. BEST
I, JAMES H. BEST, of Baltimore County, Maryland, declare
this to be my Last Will and Testament and revoke all other Wills
and Codicils that I may have made. For informational purposes, I
declare that I am not presently married and have three children,
namely, J. BRIAN BEST, CHARLES A. BEST and MICHAEL W. BEST.
FIRST: Authorization to Pay Expenses.
I authorize my personal representative to expend for my
funeral and for a suitable marker at my grave such amounts as he
may, in his discretion, deem appropriate, without the order of or
application to any court and without being limited in such expen-
ditures by statutory restrictions or otherwise. .
SECOND: Specific Bequests.
A. Life Insurance Policies. I am presently the owner
of two $10,000.00 Northwestern Mutual life insurance policies:
one on the life of my son, CHARLES A. BEST, and the other on the
life of my son, MICHAEL W. BEST. If I am the owner of the policy
at the time of my death and if my son, CHARLES A. BEST, survives
me for thirty days, I give any and all ownership interest I may
have in the policy on his life to him. If I am the owner of the
policy at the time of my death and if my son, MICHAEL W. BEST,
survives me for thirty days, I give any and all ownership
interest I may have in the policy on his life to him.
B. Personal and Household Effects. Prior to my death
I may have left a signed memorandum with my personal
representative or among my personal papers indicating that I
would like certain articles of my personal and household effects
to pass to my children upon my death, t hereby give to my
children, if they survive me for thirty days, such personal and
household effects as I have so designated in the said memorandum
and if I own the item listed 'at the time of my death. I give the
balance of my personal and household effects, or all of my
personal and household effects if I have not left a memorandum as
stated above, to my friend, FREDERICK C. STONER, of York,
Pennsylvania, if he survives me for thirty days, or, if he does
not survive me for thirty days, in equal shares to my friends,
JAMES J. CARDONE and SHERYL CARDONE, both of Garden City, New
York, if they survive me for thirty days, or all to the survivor
of thqm who survives me for thirty days.
Any personal and household effects which my personal
representative may deem to be unsuitable or undesirable for
distribution may be sold, and the net proceeds of any such sale
shall be added to my residuary estate~ and provided further that
my personal representative may give away or destroy any articles
of such property which they may deem to be unsuitable or
undesirable for distribution and of little or no value. Ail
expenses (including insurance) incurred in connection with the
temporary storage, safekeeping, packing, shipping, and delivery
of my personal and household effects shall be charged as an
administration expense of my estate. Ail decisions by my
personal representative regarding the identity, ownership, or
existence of items of my personal and household effects shall be
final and binding on all interested persons.
THIRD: Residuary Estate.
I give all of my residuary estate, being all property,
real and personal, wherever situated, in which I may have any
interest not otherwise effectively disposed of, including any
property over which I may have power of appointment, to my
friend, FREDERICK C. STONER, of York, Pennsylvania, if he
survives me for thirty days, or, if he does not survive me for
thirty days, in equal shares to my friends, JAMES J. CARDONE and
-2-
· SHERYL CARDONE, both of Garden City, New York, if they survive me
for thirty days, or all to the survivor of them who survives me
for thirty days.
FOURTH: Inheritance and Estate Taxes.
Ail inheritance, estate, and succession taxes payable
by reason of my death, including any inheritance tax on any
jointly owned property (such as, by way of illustration and not
of limitation, joint accounts in banks, building associations, or
savings and loan associations), together with any interest
thereon or other additions or expenses relating thereto, but not
including any generation-skipping transfer tax imposed by Section
2601 of the Internal Revenue Code or successor section of similar
import, shall be paid out of and charged generally against the
principal of my residuary estate, without reimbursement from any
person.
FIFTH: Personal Representative.
A. Appointment. I appoint as my personal representa-
tive my friend, FREDERICK C. STONER, of York, Pennsylvania, or,
if he should die, resign, fail to qualify, or be unable or
unwilling to serve, I appoint my friend, LAMAR GILCHRIST, of Camp
Hill, Pennsylvania, as my personal representative. Either of the
foregoing at any time acting shall serve without the necessity of
giving bond or security on any bond required by law.
B. Powers. My personal representative shall have
power and authority, in his discretion, to do any and all things
necessary for the complete administration of my estate, including
the following powers and discretions, and any others granted by
law, all to be exercised without court order or prior application
to any court:
1. To retain all property of my estate, regard-
less of lack of'diversification, risk, or nonproductivity.
2. To make loans, secured or unsecured, to any
person, including any beneficiary; to sell any real or personal
property of my estate, for cash or on credit, at public or pri-
-3-
vate sale, for any purpose; to exchange any such property for
~ther property; to grant options to purchase or acquire any such
property; to lease any such property; and to determine the prices
and terms of sales, loans, leases, exchanges, and options.
3. To borrow money and to mortgage or pledge any
property of my estate.
4. To employ attorneys, auditors, investment
advisers, and similar professionals, and to act without independ-
ent investigation upon their recommendations; to employ deposi-
taries, proxies, and agents, with or without discretionary pow-
ers; ~nd to keep any property in the name of an executor or a
nominee, with or without disclosure of any fiduciary relation-
ship, or in bearer form.
5. To collect, pay, contest, compromise, or
abandon claims of or against my estate, wherever situated; and to
execute contracts, notes, conveyances, leases, and other instru-
ments, including instruments containing covenants and warranties
binding upon and creating a charge against my estate, and con-
taining provisions excluding personal liability.
6. To make any distribution of my estate in cash
or in kind or both.
7. To allocate different kinds or disproportion-
ate shares of property or undivided interests in property among
the beneficiaries and to determine the value of any such prop-
erty.
C. Advances on Payments. During the administration
of~ my estate, my personal representative may make such advances
on his commissions, on counsel fees, accounting fees, experts,
fees, and on other fees, expenses, and charges incurred in the
administration of my estate, as well as advances on distributions
of principal or income to the legatees hereunder, prior to the
judicial settlement of his accounts, as he may, from time to
time, determine to be just and reasonable.
D. ~state Tax Elections.
1. If my personal representative in good faith
decides that there is uncertainty as to the inclusion of particu-
lar property in my gross estate for federal estate tax purposes,
he shall exclude such property from my gross estate in the estate
-4-
tax return. My personal representative shall not be liable for
any loss to my estate or to any beneficiary that results from his
decision made in good faith that there is uncertainty as to the
inclusion of particular property in my gross estate.
2. The decision of my personal representative as
to the date that should be selected for the valuation of property
in my gross estate for federal estate tax purposes shall be
conclusive on all concerned.
3. When a choice is available as to whether cer-
tain deductions shall be taken as income tax deductions or estate
tax deductions, the decision of my personal representative shall
be conclusive on all concerned, and no adjustment of income and
principal accounts in my estate shall be made as a result of such
decision.
E. D~iscretion of Personal Representativq. My per-
sonal representative may exercise the foregoing powers in such
manner as he shall, in his absolute and unc°ntrolle~'discretion,
deem best.
F. APpointment and
fers to Minors Acl.. In the Distribution Under Uniform Trans-
- event of my death before any benefi-
ciary hereunder has attained the age of twenty-one (21) years, I
authorize my personal representative, in his discretion, to name
as custodian for such beneficiary an adult or the guardian of
such beneficiary, or a trust company, and to distribute the
property to which the beneficiary is entitled to such custodian
as custodian for such beneficiary under the Maryland Uniform
Transfers to Minors Act (or similar act of another state, if
appropriate). Any property held by a custodian hereunder shall
be delivered, conveyed, or paid to or for the benefit of the
beneficiary when the beneficiary attains the age of twenty-one
(21) years.
G. Release and Discharg~. With respect to the pay-
ment, distribution, or application by my personal representative
-5-
of any gift, devise, bequest, or legacy made hereunder, the
receipt for or evidence of any such payment, distribution, or
application shall be a complete discharge and acquittance of my
personal representative to the extent of such payment,
distribution, or application, and my personal representative
shall have no duty to see to the actual application for the
benefit of a beneficiary hereunder of amounts so paid or
distributed to others.
~XTH: Interpretive Provisi~ons.
A. Definitions. As used in this, my Will, the terms
"children,, or "descendants,, shall include children or descendants
by adoption, who shall be treated as children or descendants by
blood.
B. Inclusiveness of References. Whenever used herein
(i) any reference to the masculine gender shall include the
feminine and neuter, and vice versa, and (ii) any reference to
the singular shall include the plural, and vice versa.
C. Descriptive Words and Headings. The descriptive
words, headings, or other captions herein are to b~ given no
effect, meaning, or construction whatsoever in interpreting the
provisions hereof, and are inserted solely for the purposes of
convenience.
IN TESTIMONY WHEREOF, I have hereunto set my hand and af-
fixed my seal this 7 day of _~,_A~. in the year two
thousand and two. ~
(SEAL)
SIGNED, SEALED, PUBLISHED, and DECLARED by the above named
Testator, JAMES H. BEST, as and for his Last Will and Testament,
in the presence of us, who at his request, in his presence and in
-6-
the ~resence of each other, .have hereunto subscribed our names
and addresses as witnesses thereto.
B0236926 . FRM; 1/21271-1
-7-
In the Orphans' Court of Baltimore City: 64504
The Register of Wills for Baltimore City, after having carefully
examined the above Last Will and Testament of,
JAMES H. BEST,
late of Baltimore City, deceased, and also evidence adduced as to
its validity, Orders and Decrees, this
10TH day of June, 2003,
that the same be admitted in this court as the true and genuine
Last Will and Testament of the said
JAMES H. BEST , deceased.
R~gi~s~r of Will~!fimore ~y
perjdl
THE SUBSCRIBER, Register of Wills for Baltimore City, doth hereby certify to all
persons who may be interested that it appears by the Records of this office, that LETTERS of
ADMINISTRATION in the estate of JAMES H. BEST, deceased were granted on the 10TH of
June in the year of our Lord 2003 to FREDERICK C STONER. (and the Will of the deceased
was probated on 6-10-03 )
IN TESTIMONY WHEREOF, I hereunto subscribe my
name and affix the seal of my office, this 10TH day of
September in the year of our Lord two thousand three.
Maryland, SCT.
TEST:
'[ Re~ter o~Wills for Baltimore City/~dmv
I, JOYCE M. BAYLOR-THOMPSON, Chief Judge of the Orphans' Court of Baltimore
City, in the state aforesaid, do certify that the aforegoing Attestation of MARY W. CONAWAY,
Register of Wills for said City, is in due form and by the duly elected official, who is the
custodian of the records and papers of the Orphans' Court of Baltimore City, and is now in
office.
Given under my hand this 10TH day of September in the year of our Lord
two thousand three.
ef Judge of~Court -
State of Maryland, to wit:
I, MARY W. CONAWAY, Register of Wills for Baltimore City, hereby certify that the
Honorable JOYCE M. BAYLOR-THOMPSON by whom the above certificate was given and
who hath thereto subscribed her name, was, at the time of so doing, Chief Judge of the Orphans'
Court of Baltimore City, duly appointed by the Governor, commissioned and qualified and is
now in office.
IN TESTIMONY WHEREOF, I hereunto subscribe my
Name and affix seal of the said Court, 10TH Day of
September in the year of our Lord two thousand three.
TEST:
(Regis~fWills for B'~tlmore City /(]per dmv
ATTORNEYS AT LAW
TYDINGS & ROSENBERG
~P~MERITAS LAW FIRMS WORLDWIDE
100 EAST PRATT STREET
26TH FLOOR
BALTIMORE MARYLAND 21202
410.752.9700
FAX 410 727.5460
wwmtydingslaw, com
DIRECT DIAL
February 23, 2004
Register of Wills Office
Cumberland County
1 Courthouse Square, 1~t Fl.
Carlisle, PA 17013
ATTN: Ann Capozzi
RE: Estate of James H. Best
Dear Ms. Capozzi:
Enclosed, please find a conformed copy of the Will of James H. Best, who died
on June 2, 2003. Frederick C. Stoner was named Personal Representative of the estate.
Copies of the Maryland probate papers are enclosed for your reference.
Also enclosed is a check in the amount of $56.00 representing a filing fee for the
conformed copy of the Will.
Please contact me if you have any questions.
Heather F. Hook
Estate Paralegal
HFH/mmi
Enclosures
#270155
IN THE ORPHANS' COURT FOR
(OR)
BEFORE THE REGISTER OF WILLS FOR
BALTIMORE CITY
, MARYLAND
IN THE ESTATE OF:
JAMES H. BEST
ESTATE NO:
FOR:
[] REGULAR ESTATE
PETITION FOR PROBATE
Estate value in excess of $20,000.
Complete and attach Schedule A.
[] SMALL ESTATE
PETITION FOR ADMINISTRATION
Estate value of $20,000 or less.
Complete and attach Schedule B
[] WILL OF NO ESTATE
Complete Items 2 and 5
The Petition of:
Frederick C, Stoner
Name
P.O. Box 3832
York, PA 17402
Address
Name
Address
Address
Name
Each of us states:
I am (a) at Feast 18 years of age and either a citizen of the United States or a permanent resident alien spouse of the
decedent or (b) a trust company or any other corporation authorized by law to act as a personal representative.
2. The decedent, James H. Best
Baltimore City
and died on the
, State of Maryland
(County)
2"~ day of June , 2003
Beebe Medical Center, 424 Savannah Road, Lewes, Sussex County, Delaware 19958-1462
, was domiciled in
, at
(place of death)
If the decedent was not domiciled in this county at the time of death, this is the proper office in which to file this
petition because: N/A
I am entitled to pdodty of appointment as personal representative of the decedenrs estate pursuant to §5-104 of the
Estates and Trusts Article, Annotated Code of Maryland because: I am named in Article Fifth of the Decedent's Last
Will and Testament
and ! am not excluded by §5-105 (b) of the Estates and Trusts Article, Annotated Code of Maryland from serving as
personal representative.
Regular Estate - RW 1112 - Page 1 of 2 plus schedule A
Small Estate - RW 1103 - Page 1 of 2 plus schedule B
Will - No Estate - RW 1135 - Page 1 of 2
9/99 V~P9
Page 1
I have made a diligent search for the decedent's will and to the best of my knowledge:
[] none exists; or
a the will dated 02/0712002 (including codicils, if any, dated None
accompanying this petition is the last will and it came into my hands in the following manner:
it wn~ h~_ld ft3r .~nf~. km:?in_a in the dnm~rn~.nt stnm_n~_ .~f~ ~f .~nmm~.~. Rc~,,v,qrt ~, .~_rnm~ P ~
and the names and last known addresses of the witnesses are:
Jennifer Dembroski 7201 Shipway, Baltimore, MD 21222
Brian A. Balenson 250 W. Pratt Street, 16~ Floor, Baltimore, MD 21201
6, Other proceedings, if any, regarding the decedent or the estate are as follows ·
Nb other Known proceedings.
7, If any information required by paragraphs 2 through 6 has not been furnished, the reason is:
All information has been furnished.
If appointed, I accept the duties of the office of personal representative and consent to personal jurisdiction in
any action brought in this State against me as personal representative or arising out of the duties of the office of
personal representative.
WHEREFORE, I request appointment as personal representative of the decedent~s estate and the following relief as
indicated:
[]
D
[]
that the will and codicils, if any, be admitted to administrative probate;
that the will and codicils, if any, be admitted to judicial probate;
that the will and codicils, if any, be filed only;
that the following additional relief be granted:
I solemnly affirm under th,~--la~nalti[s of perjury that the contents of the foregoing petition are true to the best of my
kno~ ;~.. e, inform 'on, and(~l~ X.A~'-'~-~-"'-~'-~-.~...~ ~--~ ~~'...~.__..~ ~'//~//0~
Attorney ~,. J ' Petitioner ' Date
Brian A. Balenson, Esquire ".F,m'derick C. Stoner
Sernmes, Bowen & Semmes, P.C.
Address Petitioner Date
250 W. Pratt Street, 16a Floor
Baltimore, MD 21201
(410) 576-4782 Petitioner Date
Telephone Number
RW 1112 - Page 2 of 2
RW 1103 - Page 2 of 2
RW 1135 - Page 2 of 2
Telephone Number (optional)
Page 2
IN THE ORPHANS' COURT FOR
(OR)
BEFORE THE REGISTER OF WILLS FOR
IN THE ESTATE OF:
JAMES H. BEST
BALTIMORE CITY
ESTATE NO:
, MARYLAND
SCHEDULE - A
Regular Estate
Estimated Value of Estate and Unsecured Debts
Personal property (approximate value)
Real Property (approximate value)
Value of property subject to:
(a) Direct Inheritance Tax of
(b) Collateral Inheritance Tax of
Unsecured Debts (approximate amount)
10
25.000.00
lOO,O0O.00
0.00
125~000.00
I solemnly affirm under the penalties of perjury that the contents of the foregoing schedule are true to the best of my
~11~e, i~,~rmati~ ~'~..~Z~.~.,,,:..,,.,,,.~ ~..~,, ~/~/~
Attom&y ~ P'etitTO'n er
Brian A. Balenson, Esquire
Sernmes, Bowen & Semmes, P.C.
Date
Address
250 W. Pratt Street, 164 Floor Petitioner Date
Baltimore, MD 21201
Petitioner Date
(410) 576-4782
Telephone Number Telephone Number(optional)
Safekeeping Wills
Bond Set $
(FOR REGISTER'S USE)
Custody of Wills
Deputy
RW 1136
(OR) Baltimore City
BEFORE THE REGISTER OF WILLS FOR
IN THE ESTATE OF:
JAMES H BEST
, MARYLAND
ESTATE NO: 64504
ADMINISTRATIVE PROBATE ORDER
Upon the foregoing Petition for Administrative Probate, and any bond requirement
having been met, it is this 10th day of June , 2003.
ORDERED that:
FREDERICK C STONER
is (are) appointed personal representative(s) of the Estate of
JAMES H BEST
; and further
ORDERED that the will dated
dated
02/07/2000
(and codicils, if any,
)is (are) admitted to probate.
RW 'f119
P$-3,5'75 ?
Records of the proceedings of the Orphans' Court of Baltimore City, I hereunto
subscribe my name and affix the seal of the said Court, this 9TH day of
September, in the year of our Lord two thousand and 2003.
TEST:
Maryland, Sct.
I, JOYCE M. BAYLOR-THOMPSON, Chief Judge of the Orphans' Court of Baltimore City, in
the State aforesaid, do certify that the aforegoing Attestation of MARY W. CONAWAY, Register of Wills
for the said City, is in due form, and by proper officer.
Given under my hand, at the City of Baltimore, This 9TH day of .September in the year of our
Lord two thousand and 2003.
STATE OF MARYLAND, Baltimore City, Sct.
I, MARY W. CONAWAY, Register of Wills for Baltimore City, do hereby certify that the
Honorable JOYCE M. BAYLOR-THOMPSON, by whom the above certificate was given, and who hath
hereto subscribed his name, was at the time of so doing, Chief Judge of the Orphans' Court of Baltimore
City, duly elected, commissioned and qualified.
In Testimony Whereof, I hereunto subscribe my name and affix the seal of
the said court, this 9TH day of.September in the year of our Lord two thousand
and 2003.
TEST:
' R~g}ster ~i';forBal;more ~Ci~ ;e~dv 7~
METHOD
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FILE THIS RETURN WITH:
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1737-A
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
FILI~ NUMBER
/
COUNI'Y CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
199- 38 - 0096
DECEDENT'SNAME(~S~FIRS~DMIDDLEINITIAL)
Best, James H.
D~E OF DE~H (MM-DD-~AR) I DAE OF Blah ~M-BD~AR)
I
12/27/1948
06/02/2003
(IF ~PLICABLE) SURVIVING SPOUSE'S NmE (~S~ FIRS~ AND MIDDLE INITI~) SOCIAL SECURI~ NUMBER
[]1. Original Re/urn
r'-] 4. Limited Estate
~-'-~ 6. Decedent Died Testate (Attach copy of Will)
[~9. Litigation Proceeds Received
E~3. Remainder Return (da~ or death prior to 12-13-82)
r~5. Federal Estate Tax Return Required
O 8. Total Number of Safe Deposit Boxes
r~11. Elecuon to tax under Sec. 91t3(A) (Atach Sch O)
COMPLETE MAILING ADDRESS
100 E. Pratt St., 26th Fl.
Baltimore, MD 21202
---] 2. Supplemental Re[urn
r---~ 4a. Futura Interest Compromise (ate of death after 12-12-82)
[~]7. Decedent Maintained a Living Trust (Attach copy of Trust)
-"-]10. Spousal Poverty Credit (date of dea~ be~vee~ 12-31-91 and 1-1-95)
NAME
Brian A. Balenson, Esq. ,:~
FIRMNAME (If ,,~licable) ·
Tydings & Rosenuerg LLP
TELEPHONE NUMBER
(410) 752-9737
~R.EFE. R~TO M~-I HOD~OF COMPUTATIO,_~N IN THE NONRESIDENT DECEDENT INSTRUCTION BO~_~I' (REV~36)
~,necK Une: I I Flat Rate ~ Proportionate (Complete Worksheet on Reverse Side) ~-* ::*
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietomhip (3)
(Schedule C)
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, Modgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Une 8 minus Line 11)
$225,000. O0 .-:~
(10) $157,500.00
(8)
13. Charitable and Govammental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Une 12 minus Line 13)
(11)
(12)
(13)
(14)
$225,000.00
$157,500.00
$ 67,500.00
$ 67,500.00
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 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due - Make check payable to Commonwealth of PA
$67,500.00
.o__ 05)
.0__ (16)
.12 (17)
x.15 (18) $ 10,125.00
(19) $ 10,125.00
Decedent's Complete Address: .
STRE~ADDRESS
1040 Deer Ridge Drive
Condo Unit #309
C~
Baltimore STATE ZIP
Maryland 21210
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C ) (2)
(1) $10,125.00
3. interest/Penalty if applicable D. Interest
E. Penally
Total Intereat/Penally ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Une 3, enter the difference.
This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line I + Line 3 is greater than Line 2, enter the difference.
This is the tAX DUE. (5) $10,125.00
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
PROPORTIONATE METHOD WORKSHEET
1. Total Pennsylvania real property and tangible personal
property located in Pennsylvania ................................................ (1)
2~ Total gross assets wherever situated (Page 1 Line 8) .............. (2)
3. Proportion (Divide Line 1 by Une 2) ........................................................................................ (3)
4. Total dabta and deductions and amounts devised to charitable
organizations (Add Page 1 lines 11 and 13) .............................. (4)
5. Taxable Estate as if a Pennsylvania resident
(Subtract Line 4 from Line 2) ...................................................... (5)
6~ Spousal transfers (for dates of death after 6-30-94), or transfers under
Sec. 9116 {a)(1.2) Amount Taxable
at ~ % X Proportion (Line 3) ...... X = (6)
7. Amount Taxable at lineal rate X
Proportion (Line 3) .............................. X = (~')
8. Amount Taxable at sibling rate X
Proportion (Line 3) .............................. X = (8)
9. Amount Taxable at collateral rate X
Proportion (Une 3) .............................. X = (9)
The result of Lines 6 thru 9 are to be entered on Page '1 lines 15 thru ~8 of the Tax Computation respectively.
$10,125.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE
BLOCKS IF THE PROPORTIONATE METHOD IS ELECTED OR IF PENNSYLVANIA REAL'FY OR
TANGIBLE PERSONAL PROPERTY LOCATED IN PENNSYLVANIA WAS TRANSFERRED
WITHIN ONE YEAR OF THE DEATH OF THE DECEDENT.
1. Did decedent make a transfer and: Yes No
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; ................ [] []
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 prope~ within one year
of death without receiving adequate cons deration? .................................................................... [] []
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, annulS, or other non-probate property
which contains a benef'~ary designation? .................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND
Under penai~es of perJon/, I declare ~at I have examined this r~um, i~duding accompanyieg schedules and s~aL~en~s, and to ~e best of m~ Imowledge and belief, it
?::::: is ~ue, cowect and comUete. Declaration of preparer other than the personal ~esantatbe is based on all ~ of wflid~ precarer has any Imowtedge.
iliiii SIG ~ FPER RESPO LE~ILIN ._~~,~.,~ E N F,~.-.- '
DATE
~Box 3832. York, PA 17402
i!iii S~~RER ~ TH ER RE PRESENTATIVE DATE
i!iADDEESs
:.~: 100 E. Pratt St., 26th Pl., Baltimore, ~ 21202
For dates of death on or after July 1,1994 and before January 1, 1995, the tax rate i~n~.~'~-{h~'~ei' ;~l'l~;'~'~a~'s~s'i;'(~;/ .....
i!i for the use of the surviving spouse is 3% [72 P.S. {9116 (a) (1.1) (~].
~::::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
i::iisurviving spouse is 0% [72 RS. {}9116 (a) (1.1) (ii)J. The statute does not exemat a transfer to a surviving spouse from tax, and
i!iilthe 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:
ii 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 usa of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116(a)(1.2)].
iiil 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
ii noted in 72 P.S. {}9116 (a)(1.2)J72 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 RS. §9116(a)(1.3)]. A
i~i~ 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.
REV-l?3712 EX + (9-0~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
SO-IE2LLE A, PJK)J~ 1
IN I:"B~JSYLIJEMdA
ESTATE OF
James H. Best FILE NUMBER
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property 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.
ITEM
NUMBER
DESCRIPTION
Improved real property in fee si~p. le, known and designated
as 2731 Walnut Street, Camp Hill, PA 17011 and more
particularly described in the deed recorded in deed book
241, page 656.
Proportionate Method Only from reverse side
'r~__ (Also enter on line 1, Recapitulation)
VALUE AT DATE OF DEATH
(If more space is needed, insert additional sheets of the same size)
$225,000.00
$ 225,000.00
$ 225,000.00
REV-1737-1 EX + (9-00) ~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
This affidavit must be completed and sworn to by a person having personal knowledge of these
facts, preferably by a surviving spouse or member of the decedent's family.
Name of Decedent
Date of Death
James H. Best 06/02/2003
Legal Address at Yi~e~o~ I~eat..h:
Street Address J. Uq.U ueer Ridge Drive City/Borough State Zip Code
Condo Unit #309 Baltimore MD 21210
The following information is submitted in support of the statement that the above individual was
not domiciled in the Commonwealth of Pennsylvania at the date of death.
1. Names and a,~.:,uss~s of the decedent's survMng spouse and membem of his/her immediate family:
Name and relationship to decedent
J. Brian Best, Son
Street Address City/Borough State Zip Code
911 Country Club Road Camp Hill PA 17011-1618
Name and relationship to decedent
Charles A. Best, Son
Street Address City/Borough State Zip Code
911 Country Club Road
Name and relationship to decedent PA
Michael W. Best, Son
Street Address
Camp Hill 17011-1618
City/Borough State Zip Code
911 Country Club Road Camp Htll PA 17011-1618
2. Did the decedent ever live in Pennsylvania? 31~ Yes r-i No
Ifyes, during what periods? Decedent was born in Pennsylvania and resided there until his
divorce in 1999. He then took a position in Baltimore, Maryland in 2000 and purchased the
3. Did the decedent spend time ln Peni~s~vanla during the flve years preceding death ? ~ Yes [] No above-referenced condo.
Ifyes, during~atperiodsandatwhataddmss? After the decedent.'s divorce in 1999, he temporarily
lived at 2731 Walnut Street, Camp Hill, PA 17011 until April/May of 2000, when he moved
to permanently reside in Maryland.
4. What wasthenatumofde~i~['splacesofreslden~ dudngthe flveyeamlmmedlate~pmcedingdeath?
Indicate ~etherdecedentmsidedinahou~orapartmentand ~etheritwasrentadoro~ed ~edecedent, and/orwhe~erdecedentresidedinahotel
orthehomeofrelati~s0r~iends. Decedent lived in Pennsylvania until his divorce in 1999 and then
moved to a temporary apartment, which was owned by the decedent. In 2000, he pursued a
lob opportunity and moved ~o Maryland, where he purchased his permanent residence and
_resided there for the past four years.
5. Was~edecede~employedduHngtheflveyea~spmcedingdeath? 3[~ ~s [] No
Ifyes, listthenameandaddressofemployer(s). Decedent was employed by M&T Trust Company, located in
Baltimore, Maryland. Prior thereto, decedent worked for PNC Bank in Harrisburg, PA in 2000.
6. Did the decedent leave a will? ~ Yes [] No
If yes, state the court which admitted the will toprobate, the date admitted and attach a copy, including all codicils and a certificate of issuance of
letters testamentary. Decedent's Will was admitted 'to the Orphans' Court ~or Baltimore
City on 6/10/03 and letters were granted the same day.
7. If the decedent did not leave a will, has an admini~r..[or of his e~a~e been appointed? [] Yes [] No
If yes, state the court which appointed the administrator the date of appointment, and attach a certificate of the issuance of lettem of administration.
N/A '
8. At any time during the last five years did the decedent execute a will, a cedlcil, trust indenture, deed, mortgage, lease or any other document in which
Ifhe decedent was described as a resident of Pennsylvania? ~ Yes [] No
yes, describe such document. Decedent executed a mortgage a~reement on 2731 Walnut Street,
Camp Hill, PA 17011. This ~even-rental unit property was maintained as in investment.
g. Hed the decedent paid e tax on Income or on Intangible property to any ;~a~e, county, or munlclpelity during the last five years?
Page 2
If~s,~ereandwhenwasitpaid? ~ ~s [] No
Decedent has been paying tax to Maryland since moving to the State in 2000. The
decedent's final 2003 return will be filed in Maryland.
10. ~ what mgio~l office of the Intemal ~venue Sewice did the ~ecedent ~a~ his Federsl Income ~x mums during the last five ~ars
preceding death?
Philadelphia, PA
11. At the time of death, did the dece~ei~;, own, individually or jointly, any Interest in real pro. p~rty, Including lease-holds or tangible personal property
located in Pennsylvania? z~ Yes [] No
Ifyes, describe the propeHy in detail. Decedent was the sole owner of an investment property located at
2731 Walnut Street, Camp Hill, PA. The property contains four apartments and three
garage units, which are rented.
12. In what business activities was the decedent engaged during the last five years preceding death?
Indicate whether decedent was employed or otherwise engaged in business, and state the names and the addresses of the persons, firms or corporations with
which the decedent had such business affiliations. ( Except for employer listed in #5 )
13. What is the estimated gross value of the ~e~-Ge~'s e~.'-.~u, wheresoever situated, exclusive of real property and tangible property located outside
of Pennsylvania?
$254,607.77
At the time of death, did the decedu,,l, own or o~ra;.e an ab-t~,,iub;le? ~ Yes [] No
14.
If yes, in which state was it registered?
Decedent owned and operated
15.
two automobiles, bo~h of which were registered
At the time of death, was the decedent a member of a church or any other o~ganization ? [] Yes ~ No
If yes, provide the name and address of the church or any other organization.
in Maryland.
16. S~a~e the purpose or rea_~on the decedent owned real property in Pei~i~sylvanla,
Decedent owned property in Pennsylvania as an investment property only.
17. Include any other info~a;.;on you wish to submit In support of the contention that the individual was not domiciled in Pennsylvania at the time
of death. If more space is needed, insert additional sheets of same size.
He moved in order to make a fresh start, fully intending to permanently reside
in Maryland. Decedent's Last Will and Testament establisheS domicile in Maryland.
Name of person completing affidavit I Relationship to decedent
Frederick C. Stoner I Personal Representative
Street Address City State Zip Cede
P.O. Box 3832 York PA 17402
Under penalties of perjury, I declare that based on my personal knowledge of the decedent, the
information provided on this form is true, correct and complete.
Signature of person completing aff~avit Date .
~__.__~' .
~ DOCi~FING NONRF, SIDENF DF, CEDKNT
FROM:
FILE INFOBMATION
COMMONWEALTH OF PENNSYLVANIA
Jdm medmm
Spec/d~ Taz/N~ UMt
BurumetimlividudTams
h yeur comt~o
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DTV/STON
DEPT. 280601
HARR/$BURG, PA 17128-0601
'O4
BRIAN A BALENSON ESQ
100 E PRATT ST
26TH FLOOR L.
BALTIMORE HD 21~0Z
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF NONRESIDENT ZNHER/TANCE
TAX APPRAISENENT, ALLONANCE OR
DISALLONANCE OF DEDUCTIONS,
AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
jui.~ - 7 ':"~ '~4
.-Il: ....ACN
05-$1-200~
BEST
06-02-2005
99 0~-019~
NON-RESIDENTT~
101
Amount Rem/fred
REV-~37 EX AFP (01-05)
JAHES H
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
PA DEPARTHENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-537 EX AFP (01-03) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLONANCE OR
DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BEST JAMES H FILE NO. 99 0~-019~ ACN101 DATE 05-$1-200~
TAX COMPUTATION METHOD ELECTED: (X) FLAT RATE ( ) PROPORTIONATE
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) 225,000.00
2. Stocks and Bonds (Schedule B) (2) .00
$. Closely Held Stock/PartnarshAp Interest (Schedule C) ($) .00
q. Mortgages/Notes RacaAvable (Schedule D) (~) .00
$. Cash/Bank DaposAts/Nisc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
8. Total Assets (8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Adm. Costs/MAsc. Expanses (Schedule H) (9) .00
10. Debts/Mortgage LiabAIAties/Lians (Schedule I) (10) 157/500.00
11. Total DaductAons (11)
12. Not Value of Tax Return (12)
IS. Charitable/Governmental Bequests (Schedule J) (15)
lq. Nat Value of Estate Sub~ect to Tax (lq)
NOTE:
If an assessment Nas &ssued previously, lines 14, 15 and/or 16, 17,
reflect flgures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of LAne lq at Spousal rate
16. Amount of LAne 1~ taxable at LAnaal/Class A rata
17. Amount of LAne lq at SAbling rata
18. Amount of LAne 1~ taxable at Collateral/Class B rate
19. PrAnci)al Tax Due
TAX CREDITS:
PAYHENT RECETpT' DI$COUNT
DATE NUMBER INTEREST/PEN PAID (-)
05-10-Z00~ NR005769 .00
NOTE: To Ansura proper
cradAt to your account,
submAt the upper portAon
of thAs form with your
tax payment.
BALANCE OF UNPAID INTEREST/PENALTY AS OF 03-11-200~
225,000.00
157/500.00
67/500.00
.00
67/500.00
18 and 19 w111
(15) .00 X O0 = .00
(16) .00 X 0~,5 = .00
(17) . O0 X 12 = . O0
(18) 67,500.00 x 15 = 10,1Z5.00
AMOUNT PAID
10,125.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
10,125.00
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
10,125. O0
.00
8.91
8.91
( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION= Estates of decedents dying on or before December 1Z, 198Z -- If any futura interest in the estate is
transferred in possess[an or enjoyment to Class 8 (colIataral) beneficiaries of the decedent after the expiration of any estate
for 1ifa or for years, tho Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawfuI Class 8 (collateral) rata on any such futura interest.
PURPOSE OF
NOTICE:
OBJECTIONS:
ADNIN-
ISTRATXVE
CORRECTIONS:
DISCOUNT:
REFUND (CR):
PENALTY:
INTEREST:
TO REMIT
PAYMENT:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S.
Section 9140).
Any party in interest not satisfied eith the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice.
-Objections may be made by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 17118-1011, OR
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101.
Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page ~ of the booklet "Instructions for Inheritance Tax Return for a Nonresident
Decedent" (REV-1736) for an explanation of administratively correctable errors;
If any tax due is paid within three (3) months after the dacsdent's death, a discount of five percent (SZ) of
the tax paid is allowed.
A refund of a tax credit, ehich 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 Rills, any of the E3 Revenue District Offices ar from the Department's Z4-hour answering service
for fores ordering: 1-800-361-Z050; services for taxpayers aith special hearing and / or speaking
needs: 1-800-447-3010 (TT only).
The 151 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 ehich became de[inquant before January 1, 1981 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. AIl 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 1981 through 2004 ara:
Interest Daily Interest Daily Interest
Daily
Yaa__r Rate Factor Yea__r Rate Factor Year Rate Factor
1981 ZOZ .000548 1988-1991 11Z .000301 2001 91 .000147
1983 16Z .000438 1991 9Z .000147 ZOO2 6Z .000164
1964 112 .000301 1993-1994 72 .000192 200~ SZ .000137
1985 131 .000356 1995-1998 92 .000247 Z004 4Z .000110
1986 IOZ .000274 1999 7Z .000191
1987 9Z .000247 ZOO0 &Z .000219
--Interest is calculated
as follows:
INTEREST = BALANCE OF TAX UNPAID X NUIfBER OF DAYS DELINQUENT X DAZLY 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 calculated.
Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address
shown on the reverse aide.
-Make check or money order payable to: PA Departmen~ of REVENUE
REV-1737~-2 EX + (9-0~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
~2-EDULE A, I:~RT 1
IN
ESTATE OF James H. Best FILE NUMBER
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(les), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on ,Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property 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.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF DEATH
$225,000.00
Improved real property
as 2731 Walnut Street,
particularly described
241, page 656.
in fee si~ple, known and designated
Camp Hill, PA 17011 and more
in the deed recorded in deed book
Proportionate Method Only from reverse side
=u~d.. (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$ 225,000.00
$
$ 225,000.00
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
No. NR005769
RECEIVED FROM:
BRIAN A BALENSON ESQ
TYDINGS & ROSENBERG LLP
100 E PRATT ST 26TH FL
BALTIMORE MD 21202
ESTATE INFORMATION
FILE NUMBER
99 04-0194
NAME OF DECEDENT (LAST) (FIRST) (MI)
BEST JAMES H
DATE OF PAYMENT
311112004
POSTMARK DATE
311012004
COUNTY
Non-Resident
DATE OF DEATH
612/2003
REMARKS
MD
ACN
ASSESSMENT
CONTROL
NUMBER
101
TOTAL AMOUNT PAID
RECEIVED BY
SEAL
C~OMMONWEAI.TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AMOUNT
10,125.00
$10,125.00
John M. Riedman
Register
S~~: DO(~i3~TING NONRESIDENT DF, Cii:DKNT
FROM:
FILE INltDRMATION
COMMONWEALTH OF PENNS~V~
Jean Riedmm
Spec/dry Tmx/N~ UltJt
~ Tax Divisim
Barem d'indivJdul Tm
in yeur coum'~o
BUREAU OF ZNDZVTDUAL TAXES
INHERITANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG, PA 17128-0601
BRIAN A BALENSON ESQ
100 E PRATT ST
26TH FLOOR ~-
BALTIMORE MD ZI~OZ
CONHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF' NONRESTDENT ZNHERI'TANCE
TAX APPRAZSEHENT, ALLONANCE OR
DISALLO#ANCE OF DEDUCTTONS,
AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
05-Sl-ZOOq
BEST
06-02-Z003
99 0q-019~
NON-RESIDENT~
101
Amount Remitted
REV-~S7 EX AFP (Ol-OS)
JAHES H
MAKE CHECK PAYABLE AND REHIT PAYHENT TO:
PA DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
CUT ALONG THIS LINE ~- RETAIN LOgER PORTION FOR YOUR RECORDS *'~
REV-537 EX AFP (01-03) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAZSEHENT, ALLOgANCE OR
DISALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BEST JAHES H FILE NO. 99 0~-019~ ACN101 DATE 05-31-200~
TAX COHPUTATZON METHOD ELECTED: { X } FLAT RATE ( ) PROPORT/ONATE
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)
2. Stocks and Bonds (Schedule B) (2),
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
q. Hortgagas/Hotas Receivable (Schedule D) (q)
$. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jo/ntly Owned Property (Schedule F) (6)
7. Transfers (Schedule ;) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Funeral Expanses/Ada. Costs/Misc. Expenses (Schedule H) (9)
10. Dabts/Hortgage Liabilities/Liens (Schedule 1) (10)
11.
12.
15.
NOTE:
225,000.00
.00
.00
.00
.00
.00
.00
.00
(8)
157/500.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this fore with your
tax payment.
225,000.00
Total.Deductions (11)
Nat Value of Tax Return (12)
Charitable/Governmental Bequests (Schedule J) (15)
Nat Value of Estate Sub,act to Tax
If an assessment ~as issued previously, lines 1~, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
157z500.00
67/500.00
.00
ASSESSHENT OF TAX: 15. Amount of Line lq at Spousal rate
16. Amount of Line 1~, taxable at Lineal/CXess A rata
17. Aeount of Line lq at Sibling rata
18. Amount of Line lq taxable at Collateral/Class B rata
19. Princi ,al Tax Due
TAX CREDITS.'
PAYMENT RECE/PI' DT$COUNT (+)
DATE NUHBER :]:NTEREST/PEN PA]:D (-)
01-10-200q NR005769 .00
BALANCE OF UNPAID INTEREST/PENALTY AS OF 05-11-200q
67/500.00
18 and 19 will
(15) .00 X O0 = .00
(16) .00 X Oq5 = .00
(17) .00 X 12 = .00
(28) 67,500.00 x 15 = 10,125.00
(l~) 10,125.00
AMOUNT PAID
10,125.00
TOTAL TAX CREDIT
BALANCE OF TAX DUEJ
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADD/TIONAL INTEREST.
10,125.00
.00
8.91
8.91
( ZF TOTAL DUE TS LESS THAN $1~ NO PAYMENT TS REgUTRED.
ZF TOTAL DUE TS REFLECTED AS A "CRED/T" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF TH/S FORH FOR /NSTRUCTTONS.)
RESERVATION: Estates of decedents dying on or before December 1Z, 1982 -- 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 Commonwealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
PURPOSE OF
NOTICE:
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
REFUND (CR):
PENALTY:
INTEREST:
TO REHIT
PAYMENT:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S.
Section 9140).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must abject within sixty (60) days of receipt of
this Notice.
-Objections nay be made by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZl, Harrisburg, PA 17128-lOZ1, OR
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page 3 of the booklet "Instructions for Inheritance Tax Return for e Nonresident
Decedent" (REV-1736) for an explanation of administratively correctable errors;
If any tax due is paid within three (3) months after the decedent's death, a discount of five percent (5Z) of
the tax paid is allowed.
A refund of a tax credit, which mas not requested on the Tax Return, amy be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at tho Office
of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Zq-hour answering service
for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking
needs: ILBOO-q47-30ZO (TT only).
The 15X 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. This non-participation
penalty is appealable in the sale 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 data of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary free calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are:
Interest Daily Interest Daily Interest Daily
Yea__r Rate Factor Year Rate Factor Yaa..__r Rate Factor
1982 ZOZ .0005~8 198'~8-1991 11Z .000301 ZOO1 9Z .O00Z~7
1983 16Z .000438 199Z 9Z .0002~7 ZOOZ 6Z .000164
1984 llZ .000301 1993-199~ 7Z .000192 ZOO3 SZ .000137
1985 13Z .000356 1995-1998 9Z .O00Zq7 2004 4Z .000110
1986 IOZ .O0027~ 1999 7Z .000192
1987 9Z .000Z47 ZOO0 8Z .O00Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address
shown on the reverse side.
-Make check or money order payable to: PA Department o~ REVENUE
REV-173~-2 EX + (9-0~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF FILE NUMBER
,.Tames H. Best
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(les), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property 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.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF DEATH
1.
Improved real property
as 2731 Walnut Street,
particularly described
241, page 656.
in fee simple, known and designated
Camp Hill, PA 17011 and more
in the deed recorded in deed book
$225,000.00
la~Rr 1 1K313~L.
$ 225,000.00
Proportionate Method Only from reverse side $
,~.~ql. (Also enter on line 1, Recapitulation) $ 225,000.00
(If more space is needed, insert additional sheets of the same size)
Commonwealth of Pennsylvania
Department of Revenue
r Bureau of Individual Taxes
Dept. 280601
I~arrizburg, PA 17128-0601
:7.
:)
MS GLENDA FARNER
REGISTER OF WILLS
CUMBERLAND CO COURTHOUSE
1 COURTHOUSE SQ
CARLISLE PA 17013
BUREAU OF ZNDTVZDUAL TAXES
TNHER'rTANCE TAX DTVTS*rON
DEPT. 180601
HARRTSBURG., PA ].7128-0601
COHHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-1607 EX AFP (01-05)
BRIAN A BALENSON
TYDZNGS S ROSENBERG
100 E PRATT ST 26TH F
BALTIHORE HD 21202
DATE
ESTATE OF
DATE OF DEATH
F'rLE NUMBER
COUNTY
ACN
Amoun'l: Rem i4:'l:ed
HAKE CHECK PAYABLE AND REN'rT PAYNENT TO:
07-26-200~
BEST
06-02-2005
NON-RESIDENT
101
JAHES H
DEPARTHENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his fore ~i~h your ~ax pey.en~.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS
ESTATE OF ]}EST JAHES H FZLE NO. 99 0~-019~ ACN 101 DATE 07-26-200~
THIS STATEMENT 'rs PROV'rDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHONN BELO#
IS A SUHHARY OF THE pRTNC.rPAL TAX DUE, APPL'rCAT.rON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, .rF APpLTCABLE,
A PROJECTED TNTEREST F'rGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 05-51-200~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
10,125.00
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AHOUNT PAID
.00
05-10-200~
07-08-200~
NR005769
NR006171
8.91-
IF PA'rD AFTER TH'rS DATE, SEE REVERSE
SIDE FOR CALCULAT'rON OF ADDIT'rONAL 'rNTEREST.
{ ZF TOTAL DUE IS LESS THAN
NO PAYHENT IS REQUIRED.
'rF TOTAL DUE 'rS REFLECTED AS A 'CREDIT-
10,125.00
TOTAL TAX CREDZT
10,125.00
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE S'rDE OF THTS FORM FOR TNSTRUCTTONS. )