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HomeMy WebLinkAbout02-26-10 (2).~ •~ . 1505607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 2 1 0 7 1 1 0 5 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 206 66 1640 07 14 2007 Decedent's Last Name ARNOLD (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth 05 27 1980 Suffix Decedent's First Name MI GARY M Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X~ 1. Original Return ^ 2. Supplemental Return ^ 3, Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ qa. Future Interest Compromise ^ (date of death after 12-12-82) ^ 5. Federal Estate Tax Return Required g Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe De osit Boxes P ~ ~ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ ~ 11. Election to tax under Sec. 9113 A ( ) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JERRY A. WEIGLE ESQUIRE 717 532 7388 Firm Name (If A I' bl pp ica e) WEIGLE & ASSOCIATES, P.C. First line of address 126 EAST KING STREET Second line of address •s City or Post Office State ZIP Code SHIPPENSBURG PA 17257 Correspondent's a-mail address: REGISTE#~F WILLS ONLY„ . _ . ~ ~ . 4 » ~--~ .--_ ~; - - r - ~ t:~ ~ ~ r ~ ~;'1 ~;~ ~ rV r,_, .: _- _.._ t.., ~ f-., ~ .. ~._ ~- D,~~E~ILED r. ~ =~ ..~ i r f~ ._.? -~ coo unaer penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERS E IBLE FOR FILING RETURN !DATE \,~~.'JI/ Samuel S. Zeman 2 'Z S - ~Q ADDRESS 307 North Fayette Street, Shippensbur , PA 17257 SIGNATURE OF PREPARER OTHER THAN REPRESENTA IVE DATE ~- Jerry A. Weigle Esquire .Z . 2 S.. a'' ADDRESS 126 East King Street, Shippensburg, 17257 Side 1 1505607120 ~ 1505607120 J 1505607220 REV-1500 EX decedent's Name: Gary M. A r n O l d Decedent's Social Security Number 206 66 1640 RECAPITULATION 1. Real Estate (Schedule A) ............................................................_......................... 1. 2. Stocks and Bonds (Schedule B) ..............................__............................__............. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages 8~ Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7, 8. Total Gross Assets (total Lines 1-7) ................................_.................................. 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 8~ 10) .............................___...........................__.... 11. 12. Net Value of Estate (Line 8 minus Line 11) ................................_........................... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .............................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) .............................................. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 0 0 0 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 19. Tax Due ................................................................... .......................__................. .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 6,995.00 6,995.00 4,894.18 9,590.00 14,484.18 -7,489.18 -7,489.18 0.00 0.00 0.00 0.00 0.00 Side 2 1505607220 1505607220 J REV-1500 EX Page 3 File Number 21-0 7 -110 5 Decedent's Complete Address: DECEDENT'S NAME Gary M. Arnold STREET ADDRESS - ---------- 113 Yates Street _ _ __ CITY STATE ZIP Mount Holly Springs PA 17065 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. Credits/Payments - - A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 Total Credits (A + g + C) (2) 0.0 0 3. Interest/Penalty if applicable ___ __.__ p. 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 theOVERPAYMENT. (4) Check box on Page 2 Line 20 to request arefund -- 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) 0.0 0 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) O.O 0 Make Check Payable to: REGISTER OF WILLS, AGENT ~~~~~~a ~y ... ..., .., ?a`rF~`,.,~ ~ 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 ..............................__............................._............................_................. [ _~ ~_ _~ receive the promise for life of either payments, benefits or care? ........................................................... (~ ~ x _. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................_............................._...................... '_- . X , ~~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ~ ~ j x J 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. h 'l,' 6f ~/hY..~rP~d:..AY.Lb~. .. ~.~.o. ..~.. .~ s% YR...... ~ ^%:.°.. 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 three (3) percent [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 zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exempta 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 zero (0) percent [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 four and one-half (4.5) percent, 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 twelve (12) percent [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. Rev-150$ EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Arnold, Gary M. FILE NUMBER 21-07-1105 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. (It more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151.EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Arnold, Gary M. 21-07-1105 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name(s) of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Weigle & Associates, P.C. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. I Probate Fees Register of Wills, Cumberland County 490.00 65.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 4,339.18 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 4,894.18 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Arnold, Gary M. 21-07-1105 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Cumberland Law Journal -advertising Letters of Administration 75.00 2 Register of Wills, Cumberland County -filing Insolvent PA Inheritance Tax Return 15.00 3 The Sentinel -advertising Letters of Administration 190.54 4 Weigle & Associates, P.C. -attorney fees and expenses prior to opening of estate 4,058.64 including Petition for Citation to Show Cause (upon heirs of decedent) and advertising citation; and following opening of estate including District Justice collection matter, correspondence and telephone calls to Cumberland County and Perry County attorneys and district attorneys regarding retrieval of estate property H-B7 subtotal 4,339.18 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-151`2 EX+ (12-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Gary M. 21-07-1105 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) (It more space is needed, additional pages of the same size) REV-153 EX+ (11-08) SCHEDULE J COM NHEVRVIETANCE~TAX RETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Gary M. 21-07-1105 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustees I ' TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 James E. Arnold Father 5600 Middle Ridge Road Newport, PA 17074 2 Karen Styer Mother 1951 Jericho Road Apartment 2 New Bloomfield, PA 17068 Tota I Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 15 00 cover sheet, as app ropriate, II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 11-08) Loan for the purchase of Pontiac Firebird March 8, 2007 r ~..,- ~. ~~ xy During the past week, I ,Gary M. Arnold, received from my good friend, Samuel S. Zeman, a loan of $3995.00 to buv a Pontiac Firebird . `~~~.Y` I agree to repay this entire loan ~~ ~'. ~ ~ ~ ~ ~~~ 1 .~ If I should fail to repay the loan mentioned in this contract in the manner stated in this contract, I understand that the total amount I owe in this loan will be due immediately. I agree that it will be entirely Samuel S. Zeman's decision to foreclose on me. I acknowledge that since Janu•u-y 1, 2006 a yearly interest rate of 10 % has been in effect on all other contracts that I have ever written with Samuel S. Zeman. This contract and any other future contracts will also have a yearly interest rate of 10%. All payments will be made in the form of money orders. I also agree at this time that I, Gary M. Arnold, will never attempt in any way to try to avoid paying back any part of any of the loans that my good friend, Samuel S. Zeman, has granted to me. What I ,Gary M. Arnold, have agreed to in this contract, I am doing of my own free will. I am agreeing to do what is stated in this contract because I want to assure my good friend, Samuel S. Zeman, that I am truly sincere in that I will repay him the entire amount as stated in this contract. My good friend, Samuel S. Zeman, has helped me in many other situations and he still continues to do so to this day. Date: ~ ~- ~~ ` C- ~7 ,,, Signature • ~` ~~ u ~'~ . (~ ~ ~nrt%t~'~ G ` M. Arnold Driver's License #: ~5~ ~ ~ J ~~ 7 Address: ~1 ~ 7~~c.~ St ;'rc~~/ © ~ K• ~ ,~-e 7 3 ~~ ~- ~~ ~lJ+ ~- Z~-~~ 2 g 7 3 3 c ~J 0 ~. U ~ ~ ~ •1~ ,. ri~. ~- ~, ~..~ ~~ 1 \ ~ . ~, .' 1\ ~ n : '~4 Loan for Purchase of 1996 Camaro ~ ' . June 14, 2006 On June 14, 2006, I, Gary M. Arnold, received from my good friend, Samuel S. Zeman, a loan of $ 2862.00 I agree to repay this entire loan by December 30, 2006. If I should fail to repay the loan mentioned in this contract in the manner stated in this contract, I understand that the total amount I owe in this loan will be due immediately. I agree that it will be entirely Samuel S. Zeman's decision to foreclose on me. I acknowledge that additional monetary penalties may be made on this loan as stipulated in previous contracts. All payments will be made in the form of money orders. I also agree at this time that I, Gary M. Arnold, will never attempt in any way to try to avoid paying back any part of any of the loans that my good friend, Samuel S. Zeman, has granted to me. What I ,Gary M. Arnold,,have agreed to in this contract, I am doing of my own free will. I am agreeing to do what is stated in this contract because I want to assure my good friend, Samuel S. Zeman, that I am truly sincere in that I will repay him the entire amount as stated in this contract. My good friend, Samuel S. Zeman, has helped me in many other situations and he still continues to do so to this day. Date: l y, ~Qo ~ Signature: ~l , G M. Arnold S. S. #: v~0(o 6(a ~~~ Driver's License #: '2'$`f~ ~8~7 Address: I / 3 ~`1~ o~ ~ . ~f-a-u~.~au..u~~ ~~ ~ 705' . Loan for the payment of start up fee and six months of car insurance, Penndot Fees, Living expenses and payment for the purchase of a 1991 Chevy S 10 -,~ Jan. 27 , 2006 ;' wx ~ ~ l~r~`~~ During the past two weeks, I, Gary M. Arnold, received from my good friend, Samuel S. Zeman, a loan of $2733.00 for the purchase of (a) start up fee for car insurance- $118.00 (b) six months of car insurance---$360.00 (c) Penndot fees---------------------$180.00 (d) Living Expenses----------------$275.00 (e) 1991 Chevrolet S 10------------$1800.00 I agree to repay this entire loan by means of equal payments each month starting now until the loan is completely paid by July 1, 2007. I agree that I will never sell the 1991 Chevrolet S 10 without Samuel S. Zeman's permission and approval of the selling price. I also agree that all of the money received from the selling of the 1991 Chevrolet S 10 will be used to reduce the total debt that I owe to Samuel S. Zeman. If I should fail to repay the loan mentioned in this contract in the manner stated in this contract, I understand that the total amount I owe in this loan will be due immediately. I agree that it will be entirely Samuel S. Zeman's decision to foreclose on me. I acknowledge that additional monetary penalties may be made on this loan as stipulated in previous contracts. All payments will be made in the form of money orders. I also agree at this time that I, Gary M. Arnold, will never attempt in any way to try to avoid paying back any part of any of the loans that my good friend, Samuel S. Zeman, has granted to me. What I ,Gary M. Arnold, have agreed to in this contract, I am doing of my own free will. I am agreeing to do what is stated in this contract because I want to assure my good friend, Samuel S. Zeman, that I am truly sincere in that I will repay him the entire amount as stated in this contract. My good friend, Samuel S. Zeman, has helped me in many other situations and he still continues to do so to this day. Dater' ~ - 1 1 •" ~ L ~ ( ' Signatur ary M. Arnold Driver's License #: c~~~~~(~.ry~ ~~ ~ Address: l~ 1 ~~~ Sal ~Q ~S~ c~ ~' ~ ~, v~