HomeMy WebLinkAbout04-0231PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Ethel R. Raudabaugh
also known as N/A, Deceased.
Social Security No.: 182-22-8789
No. 21 -04
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioners who is 18 years of age or older and the Executor named in the last will of the
above decedent, dated April 11, 1972, and codicil dated NONE. See Renunciation.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or
principal residence at Sarah Todd Memorial Home, 1000 West South Street, Carlisle, Pennsylvania
(Borough of Carlisle).
Decedent, then 92 years of age, died February 13, 2004, at 1000 West South Street, Carlisle,
Pennsylvania.
Except as follows, decedent did not marry, was not divorced and did not have a child bom or
adopted after execution of the will offered for probate; was not the victim ora killing and was never
adjudicated incompetent: no exemptions.
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:
$ 14,000.00
$
WHEREFORE, petitioner respectfully requests the probate of the last will and codicils presented
herewith and the grant of letters Testamentary thereon. // ~
Signature(s) and Residence(s) //fames W. Raudabaui:g,h - ' -
of Petitioner(s) //254 Ridge Hill Road ~'~
v Mechanicsburg, PA 17050
(717) 766-6856
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 correet to the best of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and truly administer the estate according to
law.
Sworn to or affixed and sab~ribed before me ~
_ . · . jam W. dab uCi -
i~'A:,~ day of ,/~2g}/t~z/ ,/:/ ~
NO. 2 1 - 04 -,~.~ /
Estate of Ethel R. Raudabaugh, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW /93x2/e~_,~, ~ ,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 April 11, 1972, described therein be
admitted to probate and filed of record as the last will of Ethel 1~ Raudnbangh and
Letters Testamentary are hereby granted to James W. Raudabaugh.
Glenda l~amer Strnsba6gh, Register of Will(
FF.F.S
Probate, Letters, Etc ...... $ ~_~'~, ~(-)
Short Certificates ( ) ..... $ 2'~5'~, ~-~
Renulaciation ........... $ ~~
Fil .................
Robert R. Black, Esquire (06267)
36 South Hanover Street
Carlisle, PA 17013
(717) 243-3727
917: td £-~I~N ~.
RENUNCIATION
In Re Estate of
deceased.
To the Register of Wills of
County, Pennsylvania.
The undersigned ./~q'HV
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
be issued to .~f/~/~'~
WITNESS hand this
/ ('Address)--
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
Virginia L. Griffie Giordano, a subscribing witness to the Will presented herewith, being duly
qualified according to law, deposes and says that she was present and saw Ethel R. Raudabaugh, the
Testatrix, sign the same and that she signed as a wimess at the request of Testatrix in her and (in the
presence of each other) (in the presence of the other subscribing witnesses.
Sworn to or affirn~d and subscribed before me
this~T/I day of./9/~.e"~,,I ,
2004
/ - ~Gle~ Fm~er Strasbaug~, Register
·-. ~'' . 4 ~ 2:
V~rgl~a L. Gnffie Giordan~¥ , x~ ~ c:
1324 Georgetown Circle
Carlisle, PA 17013
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Robert R. Black, a subscriber hereto, (each) being duly qualified according to law, deposes and
says that he is familiar with the signature of I. Boyd Landis, Testator of (one of the subscribing witnesses
to) the Will presented herewith and that he believes the signature on the Will is in the handwriting of J.
Boyd Landis to the best of his knowledge and belief.
Sworn to or affirmed and subscribed before me
this
2004
.... ~' Gienda Fat~ner Strasbqugh, R~egist~r
Robert R. Black, Esquire
36 South Hanover Street
Carlisle, PA 17013
'his~ is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
No.
Local Registrar
FEB 1 8 2006
Date
H~0S.~4~*e.. ~*? COMMONWEALTH OF: PENNSYLVANIA · OEPARTMENT O1~ HEALTH · VITAL
CERTIFICATE OF DEATH
~ ~rl~d ~rllsle ~ro.
~k ~ ~ US AflMED F~7 ~~1~
226 Wa~ut ~tt~ ~d
,,~rlisle, PA 17013
,,. Clayton A.
Bixler
~,. Dorothy J. Steele
[] 2/18/2004
,~,. c,,.,~,.. Cumberland "'~? ..J[l .~'~..~ Carlisle
,,. b~rqaret - Weiqle
[~. 226 ~alnut Bottcra Road; Carlisle, PA 17013
[:,.¢~m~erland Valley ~n. Carl±sle, PA 17013
Brothers Funeral Hcme,Inc., Carlisle, PA
TIME OF INJURY
[] .,ri
LANDIS, M¢INTOSH
& BLACK:
LAST WILL AND TESTAMENT
I, ETHEL R. RAUDABAUGI-I, of Carlisle, Pennsylvania, do hereby
make, publish and declare the following as and for my Last Will and Testa-
ment.
FIRST: I give, devise and bequeath my entire estate, share and share
alike, to my four children, Mrs. Dorothy J. Steele, James W. Raudabaugh,
Mrs. Arlene F. Raudabaugh, and Danny L. Raudabaugh.
SECOND: I name, constitute and appoint my four children, Mrs.
Dorothy J'. Steele, James W. Raudabaugh, Mrs. Arlene F. Raudabaugh, and
Danny L. Raudabaugh, AS Executors of this Will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
day of April, 1972.
Ethel R. Raudabaugh
We, the undersigned witnesses, in the presence of the above-named
Testatrix, and in the presence of each other, did hear Ethel R. Raudabaugh
declare the foregoing to be her Last Will and Testament and did witness the
signing of the same by her. /
S
CERTIFICATION OF NOTICE UNDER RULE 5.6
Name of Decedent: Ethel R. Raudabaugh
Date of Death:
February 13, 2004
Will No.: 21-04-231
To the Register:
I certify that notice of estate administration 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 ·
May 24, 2004.
Name
Dorothy J. Steele
James W. Raudabaugh
Arlene F. Raudabaugh
Danny L. Raudabaugh
Address
226 Walnut Bottom Road, Carlisle, PA 17013
254 Ridge Hill Road, Mechanicsburg, PA 17013
113 Adams Road, Carlisle, PA 17013
P.O. Box 1275, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None.
Date:
Robert'k Black, Esq.
36 South Hanover Street
Carlisle, Pennsylvania 17013
Telephone (717) 243-3727
Capacity:~
Personal Representative
X Counsel for Personal Representative
~EV-! ~ EX
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
F-
Z
UJ
o
W
0
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Raudab~ugh, EL,~el R.
DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-DO-YEAR)
02-14-2004 I 04-06-1911
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
j~2. Supplemental Return
J-'"~ 4a. Futura Interest Compromise (date of death a~te~ 12-12-82)
]7. Decedent Maintained a Living Trust (Attec~ copy of~rmst)
---]10. Spousal Poverty Credit (date of deam baween U-31-91 and 1-~-95)
~-~1. Original Retum
[~4, Limited Estate
[~6. Decedent Died Testate (A~c~ cow o~va)
[] 9. Litigation Proceeds Received
~o~ert R. Black, Esquire
~Es("~ack
OFFICIAL US5 ONLY
TELEPHONE NUMBER
(7:!.7) 243-3727
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or sale-Proprietorship (3)
4. ~ & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
~.J Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probata 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 Unes 9 & 10)
12. Net Value of Estate (Une 8 minus Line 11)
13.
FILE NUMBER
2,1B3,95
10,518.05
Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(8)
(11)
(12)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SlOE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) x .0 __ (15)
16. Amount of Line 14 taxable at lineal rate 8_. 518.80 x .0 45 (16)
17. Amount of Une 14 taxable at siblin9 rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19)
COMPLETE MAILING ADDRESS
[x3nd. is & Black
36 SouthHa~over Stree[
Carlisle, PA 17013
THIS RETURN MUST BE FILED IN DUPLICATE WITH TH
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
SOCIAL SECURITY NUMBER
182 - 22 - 8789
0.00
0.00
0.00
0.00
21,140.80
0.00
0.00
[-~3. Remainder Return (c~e of death ~
r--] 5. Federal Estate Tax Retum Required
~) 8. Total Number of Safe Deposit Boxes
r--]11. Election to tax under Sec. 9113(A)
OFF--~CiAL USE
21,140.80
12r622.00
8,518.80
0.00
8,518.80
383.35
14.
21 -04 0231
Decedent's Complete Address:
STREETADDRESS
1000 West South Street
(Sarah Todd Nursing Hcme)
C{~ Carlisle
ISTATE
PA
17013
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 )
3. IntereslJPenalty if applicable
D. Interest
E. Penalty
Total Interesl/Penalty ( D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(1) 383.35
(2)
(3)
(4)
(5)
(5A)
(58)
0.00
0.00
383.35
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 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 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 secudty at his or her death? .............. [] ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly 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.
~ penalties of perjun/, I declare that I have examined this return, including accompanYing schedules and statements, and to the best of my knowledge and belief, it is tree, correct and complete.
.Ded~tion of preparer other than the pe..r~nal representative is based on all information of which preparer has any knova%,dge.
SIC~TURE OF PERSON RES~SIBLE
ADDRESS I ~'[2/ /.~ ~ / ?/~ ( Robe.[~ R. B].aC]¢-., _.P~_o-,c~n]~ i 're
DATE
36 South Hanove4%Street, Carlisle, PA 17013
For dates of death on or alter July 1, 1994 and before January 1, 1995, the tax rote 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 lhe use of the surviving spouse is 0% [72 P.S. {9116 (a) (1.1) (ii)
The statute does not exempt a transfer to a suwiving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even
the surviving spouse is the only benefidary.
For dates of death on or alter July 1, 2000:
The tax rote 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 paten
or a stepparent of the child is 0% [72 P.S. {9116(a)(1.2)].
The tax rote 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 RS. {9116(1.2) [72 P.S. {9116(a)(t)].
The tax rate imposed on the net value of transfers to or for lhe use of the decedent's siblings is 12% [72 P.S. {9116(aX1.3)]. A sibling is defined, under Section 9102, as a
individual who has at least one parent in common with the decedent, whether by blood or adoption.
E~te of
Ethel R. Raudabaugh
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
File Number
21-04-0231
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
Item
Number
1.
2.
3..
Description
Waypoint Bank, close checking account no. 90911231. See attached letter.
Capital Blue Cross, refund.
Proceeds, sale of Lots 3 and 4, Cumberland Valley Memorial Gardens to Galen
Mutch. See attached original contract.
TOTAL (also enter on line 5, Recapi~!o~ion)
Value at Date
of Death
$20,640.06
$100.74
$400.00
$21,140.80
I SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Estate of
Ethel R. Raudabaugh
ITEM
NUMBER
A.
Funeral Expenses:
Pre-paid
DESCRIPTION
File Number
21-04-0231
AMOUNT
Administrative Costs:
Personal Representative Commissions - none
Attorney Fees, Landis & Black
Family Exemption - none
Probate Fees, Landis & Black, advanced
Accountant's Fees
Tax Return Preparer's Fees
Reserve for Closing and Releases
$1,500.00
$303.95
$300.00
TOTAL (Also enter on line 9, Recapitulation) $2,103.95
I SCHEDULE I
DEBTS OF DECEDENT
MORTGAGE LIABILITIES & LIENS
Estate of
Ethel R. Raudabaugh
Item
Number
Description
2.
3.
4.
5.
6.
Yellow Breeches Family Practice, invoice.
PharMeriea, invoice.
United Church of Christ, nursing home care, on account.
PharMerica, invoice.
United Church of Christ, nursing home care, final bill.
James Raudabaugh, reimburse for advance of cemetery lots.
TOTAL (Also enter on line 10, Recapitulation)
File Number
21-04-0231
Amount
$70.80
$178.40
$7,000.00
$331.22
$2,909.35
$28.28
$10,518.05
SCHEDULE J
BENEFICIARIES
Estate of File Number
Ethel R. Raudabaugh 21-04-0231
Relationship to Decedent Amount or Share
Number Name and Address of Person(s) Receiving Property Do Not Ust Trustee(s) of Estate
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. Dorothy J. Steele Daughter 25 Percent
226 Walnut Bottom Road
Carlisle, PA 17103
SSN::
2. James W. Raudabaugh Son 25 Percent
254 Ridge Hill Road
Mechanicsbum, PA 17050-1748
SSN:
3. Arlene F. Raudabaugh Daughter 25 Percent
113 Adams Road
Carlisle, PA 17013
SSN:
4. Danny L. Raudabaugh Son 25 Pement
P.O. Box 1275
Carlisle, PA 17103
SSN: '
ENTER DOCI.AR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON IJNES 15 THROtJGH 17, AS APPROPRIATE, ON REV 1500 C(3NER SHEET
II.
NON-TAXABLE DISTRIBUTIONS
A. Spousal distributions under Section 9113 for which an election to tax is not being made.
B. Charitable and Govemmental Distributions
TOTAL OF PART II - Enter Total Non-Taxable Distributions on Line 13 of REV 1500 Cover Sheet
LAST WILL AND TESTAMENT
I, ETHEL R. RAUDA~BAUGH, of Carlisle, Pennsylvania, do hereby
make, publish and declare the following as and for my Last Will and Tes~-
ment.
FIRST: I give, devise and bequeath my entire estate, share
alike, t~ my f~ur children, rs n--~*~ ..... and share
Mrs. Arlene F. Raudabau~h,l~ ...... -.y o. ozee~e, James W. Raudabaugh,
and Danny L. Raudabaugh.
S~COND: I name, constitute and appoint my four children, Mrs.
Dorothy J. Steele, James W. Raudabaugh, Mrs. Arlene F. Raudabaugh, and
Danny L. Raudabaugh, AS Executors of this Will.
.... ~- IN WITNESS WI-/EREOF, I have hereunto set my hand and seal this
~'~. day of April, 197Z.
We, the undersigned witnesses, in the presence of the above-named
Testatrix, and'in the presence of each other, did hear l~thel R. Raudabaugh
declare the foregoing to be her Last Will and Testament and did witness the
signing of the same by her. /~
/ · ~ .
,,:( / . ,,( /
' (.' ~*, :,..-'/;:. 't.
Wagpoint
BANK
LOOK FOR US. WE'LL (SET YOU THERE.
3/29/2004
LANDIS & BLACK
36 S HANOVER ST
CARLISLE PA 17013
Fhe information which you requested on the account(s) of ETHEL R RAUDABAUGH
iSocial Security Number 182-22-8789) is/are as follows:
[ccount Number 9091123 l
21ass of Account CHECKING
)ate Opened 073198
)rincipal Balance 20640.06
Stccrued Interest 0.00
3alance at Date of 20640.06
~.ccount Ownership SOLE
qame of Joint
~vner, if any
)ate Ownership 073198
~Vas E~tablished
~ccount Number
21ass of Account
)ate Opened
h'incipal Balance
[ccrued Interest
5alance at Date of
~eath
[ccount Ownership
qame of Joint
)wner, if any
)ate Ownership
fi/as Established
~dditional
nformation
requested
ERI]xl WATTS
SENIOR SERVICES REP.
P.O. Box 1711, HARRISBUR6. PENNSYLVANIA 1710~;-1711
Contract No.2~
Uml, erland C alley /[emo,ial ardens
GARDEN OF THE APOSTLES
_..RAUDABAUGH; hi.s ,,,,,wife, of: 365 B Street,
RAUDABAUGH
Carlisle,
and ETHEL R.
Pennsylvania
IS OR ARE THE O*WNF. R OR O¥fl%"ERS 01~ SPACF2; 1--2~3~._ ; LOT NO_~
GARDEN OF THE A_POSTLF~
FOR ~ PURPOSES ONLY, subject m the following conditions, reservations, restrictions and rules and regulations
to wit:
(a) No ~rtqfcr or n-~;?ment d any intcrcst or rights acqulrcd by Grantee slmH be ulid without the written consent d Grantor ~nd being
theren~er recorded on i~s ~
(b) No monument or other men~ ~ phnts~ ebjccts or eml~41;qhments o~ any kind shall be placed uponf ahcred ~ removed from
abovc-(~cscfibcd property by thc Ornnt~ without thc amsent o~ Orantm'. All fpncting, landscape wodr and ~mprovcmcnts o~ nny ~ and ali care on
n~nu and mnovals, including all op,.ni,? and dosinp d groves, shH !~ n~l,. only by Grantor with i~ equ~I~e-~t. All in~nents shall bc made to
the use of the type of an outer con~ner as shall be designal~cl by Grantor in its rules and regulations.
(c) Orant~r, at the ezpense d Ommee and as a ~ against the above-&scribed property, may repair or remove nny monument or other
memorial which is improper or offcnslve or which has become dangerous or dilapidated; and may mnmve any tn:e, flower or plant, or other object or em-
belllthment ~l.t beCOmes um~ghdy or dangerous.
(d) Grnntor ghnll not be liable fur loss or dnmnge mused by an act d Crud, common enemy, thieve~ un&Is, str~ malicious mischid
mnker~ unnx~dnlde accidents, riot or order cE any nu'Utnry or ci~ authority.
(e) Only bronze mcmorhls as prescribed by the ruks and reguhtions situa,- flush with the lawn will be pcrmhtfxl.
(t) The enumeration herein d certain condidom, reservation% rcstficdom nnd rules and rc~da~;~-. ~hnll not be consi&md as the only limita-
tions, but the Grantor shall alway~ hold nH his ink.est and dghs limited by and subject m d~e rules and reguhdons and by-hws of G~ntor now
existing or which may be by it l~d,~ adopted either by mnendment. ~ltemion or the ndopdon d ne~v ones. These mbs and rcl~hdons are on flh
IN WITNE~ WIqEREOF, The sa/d CLTMB~ VALT-RY MEMORIAL GARDENS has mused these presents to
/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 004308
RAUDABAUGH JAMES W
254 RIDGE HILL ROAD
MECHANICSBURG, PA 17050
........ fold
ESTATE INFORMATION: SSN: 182-22-8789
FILE NUMBER: 2104- 0231
DECEDENT NAME: RAUDABAUGH ETHEL R
DATE OF PAYMENT: 08/26/2004
POSTMARK DATE: 08/26/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 02/13/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $383.35
REMARKS:
TOTAL AMOUNT PAID:
JAMES W RAUDABAUGH
$383.35
SEAL
CHECK//99
INITIALS: SK
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDZVZDUAL TAXES
/NHERTTANCE TAX D/VZSTON
DEPT. 180601
HARR/SBURG, PA 17118-0601
COHHONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSNENT OF TAX
REV-IS4? EX AFP (01-05)
ROBERT R BLACK ESq
LANDIS 8 BLACK
36 S HANOVER ST
CARLISLE
PA 17013
DATE 08-09-200~
ESTATE OF RAUDA]IAUGH
DATE OF DEATH 02-13-200~
FZLE NUMBER 21 0~-0131
COUNTY CUMBERLAND
ACN 101
I Aeoun'l: Remi~ed
ETHEL R
HAKE CHECK PAYABLE AND REHZT PAYHENT TO.'
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLTSLE, PA 17013
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF RAUDABAUGH ETHEL R FZLE NO. 21 0~-0231 ACN 101 DATE 08-09-200~
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORZGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~nership Zn~eres~ (Schedule C) ($)
4. Not,gages/No,es Receivable (Schedule D) (4)
5. Cash/Bank DeposA~s/Nisc. Personal Proper~y (Schedule E) ($)
6. Jointly Owned Proper*y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTZONS AND EXEHPTIONS:
9. Funeral Expenses/Adm. Cos~s/Hisc. Expanses (Schedule H) (9)
10. Deb~s/Hor~gage Liabilities/Liens (Schedule Z) (10)
11. To,al Deductions
12. Ne~ Value of Tax Re~urn
21~1~0.80
.00
.00 NOTE: To insure proper
.00 credi~ ~o your accoun*,
.00 subm/~ ~he upper por~/on
.00 of ~h/s form w/ih your
~ax pay;en~.
.00
(8)
2,103.95
15.
14.
NOTE:
ASSESSHENT OF TAX:
15. Amoun~c of L/ne 14 a~¢ Spousal re~e (1.6)
16. Amoun~c of L/ne 14 ~axabla a~ Lineal/Class A re~e (16)
17. Amount( of L/ne 1~ a~ S/bl/ng ra~:a (17)
18. Amoun~ of Line 14 ~axeble a* Collateral/Class B ra~a (18)
10~518.05
(11)
(12)
21,1~0.80
]2.622.00
8,518.80
Chari*able/governmen~al Bequests; Non-alec*ed 911:5 Trusts (Schedule J) (1:5)
Ne* Value of Es~a~ce Sub~ec~: ~o Tax (lq)
Te an assesseent was issued previously, lines 1~, 15 and/or 16, 17, 18 and
reflect figures that include the total of ALL returns assessed to date.
8,518 .~:x 0~/~
.~0 *X 12::=~_
.~0 x 15~-----L-_
ANDUNT
TOTAL TAX CREDZT
· ALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
19. Principal Tax Due
TAX CREDTTS:
PAYNENT RECE/PT'
DATE NUNBER
BE MADE BY 11-13-200~.
PAYHENT MUS'
D/$COUNT (+)
ZNTEREST/PEN PAZD (-)
.00
8,518.80
.00
383.35
.00
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZTZONAL /NTEREST.
.00
383.35
.00
383.35
( TF TOTAL DUE 1S LESS THAN $1, NO PAYNENT TS RE~UTRED.
1F TOTAL DUE TS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF TNZS FORH FOR TNSTRUCTTONS.)
RESERVATION:
Estates of decedents dying on or before December 11, 1981 -- 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, tho Common#ealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawfuI Class B (collateral) rate on any such future interest.
PURPOSE DF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill tho requirements of Section 2lqD of the Inheritance and Estate Tax Act, Act 15 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REG/STER OF NILES, AGENT
A refund of e 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-1515). Applications ara available at the Office
of the Register of NilZs, any of the 25 Revenue District Offices, or by calling the special 24-hour
ans#ering service for forms ordering: 1-800-561-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-600-447-5010 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, 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 Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone (717) ?8?-6505° See page 5 of tho 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 (5) calendar months after the dacedent's death, a five percent (51) discount of
the tax paid is aXlowad,
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 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 cf delinquency, or nine (9) months and one (l) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six [61) percent per 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 from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The appXicable interest rates for 1982 through 2004 are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20Z .000548 ~'8-1991 llZ .000501 ~ 9Z .000247
1983 162 .000438 1992 92 .000247 2001 62 .000164
1964 llZ .000301 1993-1994 71 .000191 2003 51 .000137
1985 132 .000356 1995-1998 91 .000247 Z004 42 .000110
1986 lOX .000274 1999 71 .000192
1987 lOX .000274 ZOO0 71 .000192
--Xnterest is calculated
as follows:
INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELINI;~UENT 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.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Ethel R. Raudabaugh
Date of Death: February 13, 2004
Will No. 21-04-0231
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:
State whether administration of the estate is complete:
Yes [] No []
If the answer is NO, state when the personal representative reasonably
believes that the administration will be complete:
If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes [] No []
Co
d°
Date: October
The separate Orphans' Court No. (if any) for tl~ j~rsonal
representative's account is: N/A
Did the personal representative state an account infonn~y to the
parties in interest? Yes [] No 12
Copies of receipts, releases, joinders and approvals of f~al or
informal accounts may be filed with the Clerk bf the O~hans' COurt
and may be attached to this report.
obert R. Black, Esq.
36 South Hanover Street
Carlisle, Pennsylvania 17013
(717) 243-3727
Capacity:
Personal Representative
X Counsel for Personal Representative