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Home My WebLink About05-05-10-_~ REV-150 1505607120 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue county code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX.280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 0 0 6 0 9 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 207502446 03222009 Decedent's Last Name GALLAGHER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name GALLAGHER Spouse's Social Security Number Date of Birth 05181969 Suffix Decedent's First Name MI JAMES E Suffix Spouse's First Name MI KAREN THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3, Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ^ g. Decedent Died Testate ~ Decedent Maintained a Living Trust (Attach Copy of Will) ^ (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death 11, Election to tax under Sec. 9113 A between 12-31-91 and 1-1-95) ^ ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number SEAN M. SHULTZ 7177018412 Firm Name (If Applicable) LAW OFFICE OF SEAN M. SHULTZ, P.C. First line of address 4 IRVINE ROW Second line of address City or Post Office State ZIP Code CARLISLE PA 17013 Correspondent's a-mail address: dhockenberry@shultzlawoffice.com REGISTER OFLLS USE Y -^C t11 f ~3 ~! ~ DAT ~ i~ ~ .. ~k f. ..,_. G~ .; ~:..._.;? c~-'- ~ -~>-~ ~' .~ x':: r"~ .:: tR ~I ~{? I' ~~ war Nenaiues o1 penury, I aeciare 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. SIGNATUR PERSON RESPONjSJ~@LE FOR NG R T RN DATE Joseph E. Gallagher 5' ~ ~ ADDRESS 1 Hillside Road, Conyngham, PA 18219 SIGNAT OF PREPARER OTHER T AN REPRESENTATIVE DATE Sean M. Shultz Ste- ~ Z ~~~ ADDRESS 4 Irvine Row, Carlisle, PA 17013 Side 1 1505607120 1505607120 '~~ 1505607220 REV-1500 EX Decedent's Social Security Number Decedents Name: G A L L A G H E R, JAMES EDWARD 2 0 7 5 0 2 4 4 6 RECAPITULATION 1. Real Estate (Schedule A) ......................................................................................... . 1. 9 2, 5 3 6 4 4 2. Stocks and Bonds (Schedule B) .............................................. 2 ................................. . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 4 , 0 1 4 3 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. F,. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. ;~, 8. Total Gross Assets (total Lines 1-7) ....... ................................................................ f;. 9 6, 5 5 0. 7 4 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... g. 7 , 1 5 7 4 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 1 1 0 , $ $ 6 7 5 11. Total Deductions (total Lines 9& 10) ... ................................................................... 11. 1 1$, 0 4 4 1 5 12. Net Value of Estate (Line 8 minus Line 11) . ......... ...................................... 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 12. -21, 493.41 an election to tax has not been made (Schedule J) ........... ...................................... 1 cl. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPL 14. - 2 1 , 4 9 3 . 4 1 ICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate or , transfers under Sec. 9116 (a)(1.2) X .00 16. Amount of Line 14 taxable 15. at lineal rate X .045 - 2 1, 4 9 3 4 1 17. Amount of Line 14 taxable 1 s. - 9 6 7 • 2 0 at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 18 19. Tax Due ................. .................................................................................................... 19. -967.20 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. L 1505607220 Side 2 a 1505607220 REV-1500 EX Page 3 File Number 21 - 09 - 00609 Decedent's Complete Address: DE N A Gallagher, James Edward STREET ADDRESS 1241 York Road STATE ZI P CITY pA 17055 Mechanicsburg Tax Payments and Credits: (1) -967.20 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) 0.00 3. Interest/Penatty if applicable p, Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 967.20 Check box on Page 2 Line 20 to request a refund 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) l3. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0 • 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 :.................................................................................. ^ 0 b. retain the right to designate who shall use the property transferred or its income :.................................... ^ 0 . ^ x 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 security at his or her death?......... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 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. Search ~•-~ .. n6' June 2, 2010 Real Estate Sale December 9, 2009 Real Estate Sale March 3, 2010 Real Estate Sale September 2009 Real Estate Sale June 2009 Real Estate Sale March 2009 Real Estate Sale Schedule of Sales Terms and Conditions i~I~, dd "°~' Cumberland County Offices 1 Courthouse Square, Carlisle, PA 17013 Hours: M-F 8:00 AM - 4:30 PM Ph: 717.240.6100 Toll Free: 1.888.697.0371 Home I Careers I Calendar ;Contact Us 15iternap (Print Friendly (Share + Wednesda December 9 2009 at 10:00 AM Docket Property No. Address Caption Judgement Status 2008- Branch Banking and Trust Company 5416 see legal description VS $5,293,257.69 Sold to AH&T Investments, LLC Mortgage Co 2009- 6603 Carlisle Pike Wells Fargo Bank, NA Sold to 4033 Mechanicsburg VS $61,934.61 Mortgage Richard D. Albertson Company Beneficial Consumer Discount 2009- 1 Mount Zion Road Company 2589 Carlisle VS $197,063.51 Stayed Dennis A. and Cathy I. Albright Deutsche Bank National Trust 2009- 91 Arnold Road Company Sold to 4399 Enola VS $77,781.94 Mortgage Donald G. and Anne M. Alexander Company Taylor, Bean & Whitaker Mortgage 2009- 4184 Kittatinny Dr. Corp. 4985 Mechanicsburg VS $113,055.19 Stayed Rodger L. and Rachel A. Alfano Jr. 2009- 302 Thomas Dr. Chase Home Finance, LLC 2592 Mechanicsburg VS $201,260.05 Stayed Gerald A. and Kimberly L. Alter 2009- Triple Crown Corporation 5847 see legal description VS $3,184,513.64 Sold to Altieri Enterprises, Inc. Mortgage Co 2008- 506 North Market Wells Fargo Bank, N.a. 7139 Street VS $110,483.15 Sold to Mechanicsburg Brian P. Bahn Mortgage Co 2008- 1514 Newville Rd. Citimortgage, Inc. 6422 Carlisle VS $139,992.03 Stayed Zachariah J. and Heather M. Behrens 2009- 503 7th Street U.S. Bank National Association 3515 Summerdale VS $160,269.94 Stayed Beverly Jo Benner 2009- 312 Second Street The Bank of New York Mellon 4979 Enola VS $100,550.05 Stayed James S. and Sandra L. Benoist Jr. 2009- 74 Fox Lane Members 1st Federal Credit Union 2614 Newville VS $295,224.61 Stayed Randy E. and Ruth E. Bouder Household Finance Consumer 2008- 756 Baltimore Pike Discount Company 5171 Gardners VS $139,047.47 Stayed Keith E. and Kellie M. Brandt 2009- 2014 Lincoln St. GMAC Mortgage, LLC 3287 Camp Hill VS $180,643.55 Stayed Athena J. Brellos and Joseph E. Jiras 1 Indymac Federal Bank FSB VS 2009- 3717 Lisburn Road Louise M. Breski, Only Known Sold to 782 Mechanicsburg Surviving Heir of laura Gidusko, $211,797.74 Mortgage Co Deceased and Unknown Surviving Heirs of Laura Gidusko, Deceased 2009- 1121 Rebecca St. Citimortgage, Inc. 3816 Carlisle VS $163,572.22 Stayed Aaron P. and Danielle R. Brown 2009- 2 Yankee Dr. Sovereign Bank 3176 Mt. Holly springs VS $127,748.01 Stayed Kenneth A. Brownawell Jr, and Vicki You are here: Figm~ > P.u~li_c...~.atBiY > Sheriff > Sh,~riff'~,. Real,. Est,~te..~.ele,$, > December 9, 2009 Real Estate Sale December 9, 2009 Real Estate Sale ~~ II L. Black Brownawell IL~__~ 2007- 607 E. Winding Hill Rd. SouthStar I LLC Sold to 1934 Mechanicsburg VS $155,361.22 Mortgage Chad E. and Natasha Lynn Bubb Company 2009- 518 8th Street JPMC Specialty Mortgage LLC 3292 New Cumberland VS $146,874.28 Cont. to James R. and Deborah L. Bush 3/3/10 2007- 29 South Middlesex BLX Commercial Capital LLC 2319 Road VS $4,317,821.70 Stayed Carlisle Carlisle Sports Emporium, Inc. 2008- 1705 Adeline Dr. and American Home Bank, N.A. 3030 1800 Eliza Way VS $1,089,786.60 Sold to Mechanicsburg Jae Hong and Dong Nyeo Chung Mortgage Co 2009- 11 East Manor Ave. PHH Mortgage Corporation 3708 Enola VS $115,400.66 Stayed Charles E. Clark, II 1284 Boiling Springs Taylor, Bean & Whitaker Mortgage 2008- Rd Corporation Sold to 6820 VS $120,837.17 Morgage Boiling Springs Company Shawn M. Cline 2009- 12 West Lisburn Road Chase Home Finance LLC 3103 Bowmansdale VS $65,687.04 Stayed William K. Coleman 2009- 18 Run Road PHH Mortgage Corporation 694 Carlisle VS $109,468.88 Sold to C. Rose Comp Mortgage Co 2009- 245 Old Stonehouse HSBC Bank USA 757 Rd. South VS Stayed Mechanicsburg Kevvin and A.H. Cooper Beneficial Consumer Discount 2009- 4 Liberty Drive Company Sold to 1425 Mt. Holly Springs VS $173,144.08 Mortgage Co George L. and Melinda K. Crawford 2008- it South High Street HSBC Mortgage Services, Inc. 5744 Mechanicsburg VS $146,866.37 Stayed Donna Crockett 2009- 9 Cromwell Court Silver Spring Township Authority 2307 Mechanicsburg VS $4,562.17 Stayed Steven and Dana Danner 2009- 112 Willow Mill Park Citimortgage, Inc. 1933 Road VS $153,490.55 Stayed Mechanicsburg Lisa and James Deardorff HSBC Bank USA, National 2009- 691 State Street Association 4394 Lemoyne VS $78,634.81 Stayed Robert and Sarah E. Delligatti 2009- 430 North Hanover St. Wells Fargo Bank, NA 2390 Carlisle Vs $283,821.46 Sold to Clifford W. Dellinger Mortgage Co 2009- 330 5th Street HSBC Bank USA, NA 2921 New Cumberland VS $83,413.42 Stayed Michael A. and Ann Marie Drebot US Bank National Association 2009- 5500 Gloucester St., VS Sold to 3118 Unit H Lorraine Marie Dziewior a/k/a $131,350.06 Mortgage Mechanicsburg Lorraine Marie Aniello a/k/a Lorraine Company Gates Dziewior 2009- 2 Mooreland Ave. Members 1st Federal Credit Union 2416 Mt. Holly Springs VS $49,139.66 Stayed Richard L. and Christine M. Erickson Midfirst Bank VS Karen Mundorf Gallagher, Solely in 2009- 1241 York Road Her Capacity as Heir to the Estate of Sold to 1031 Mechanicsburg James E. Gallagher, Deceased and $92536.44 Mortgage Ryan Gallagher, Solely in His Company Capacity as Heir to the Estate of James E. Gallagher, Deceased 2002- 44 East Penn St. GMAC Mortgage Corporation Sold to 2305 Carlisle VS $58,833.65 Mortgage Robert L. and Joann M. Goodhart Company 2009- 111 Maple Drive Silver Spring Township Authority Sold to Third 3803 Mechanicsburg VS $4,128.30 Party for Adam Gordon and Bonnie Kimble- 60,500.00 SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gallagher, James Edward FILE NUMBER 21 - 09 - 00609 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exc anged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM - NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Real Estate situate at 1241 York Road, Mechanicsburg, Pennsylvania (repossessed by bank at 92,536.44 Sheriff's Sale on December 9, 2009, due to foreclosure -See attached Cumberland County Real Estate Sale information) TOTAL (Also enter on Line 1, Recapitulation) I 92,536.44 SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gallagher, James Edward FILE NUMBER 21 - 09 - 00609 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 DESCRIPTION VALUE AT DATE OF DEATH 1 Members First Checking Account No. 326463 1 121 81 2 I Members First Savings Account No. 326463 TOTAL (Also enter on Line 5, Recapitulation) 2,892.49 4,014.30 SCHEDULE H COMMONWEALTH OF PENNSYLVANIA ~~~ INHERITANCE TAX RETURN /~ry~~~T~ /~~ RESIDENT DECEDENT /~~~~~ 1~7 ~ 1~/•\ ESTATE OF Gallagher, James Edward I FILE NUMBER 21 - 09 - 00609 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A• 1 Funeral Expenses ~ 5,450.12 B. I ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address ~! Clty State Zi p Year(s) Commission paid 2. Attorney's Fees to Law Office of Sean M. Shultz, P.C. 800.00 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. Probate Fees to Register of Wills 5. ~ Accountant's Fees 6. ~ Tax Return Preparer's Fees 7. Other Administrative Costs 1 The Sentinel -advertise letters 208.78 TOTAL (Also enter on line 9, Recapitulation) 7,157.40 C(~Sc.'hed~.ie H COMMONWEALTH OF PENNSYLVANIA r` ---'- INHERITANCE TAX RETURN ~tiry` (~ w...,i1:r,..w,J RESIDENT DECEDENT ~J1 ~Y~ RIG~J ESTATE OF Gallagher, James Edward FILE NUMBER 21 - 09 - 00609 2 Cumberland Law Journal -advertise letters 75.00 Knight & Associates, P.C. -legal fees 623.50 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gallagher, James Edward FILE NUMBER 21 - 09 - 00609 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 CitiFinancial 2 Apex Asset Management -Carlisle Emergency Physicians 3 Commercial Acceptance Company -Allyn Perkins, DMD 4 Commercial Acceptance Company -McShane Hitchings, LLC 5 Commercial Acceptance Company -Memorial Hospital -Medic 6 Commercial Acceptance Company - Dillsburg Ambulance Service 7 CRA Collections, Inc. -Holy Spirit Health System 8 CRA Collections, Inc. -Holy Spirit Health System 9 CRA Collections, Inc. -Holy Spirit Health System 10 Debt Recovery Solutions -Embarq 11 Discover Financial Services, LLC 12 Eastern Account System - Comcast Harrisburg Service 13 Enhanced Recovery Corporation -Embarq 14 Midland Mortgage Company -mortgage 15 National Recovery Agency -Quantum Imaging 16 National Recovery Agency - H B McClure Company TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 14,777.75 11.00 120.00 713.00 702.00 740.00 222.00 677.00 178.00 189.00 3,663.00 211.00 190.00 88,000.00 112.00 348.00 > > U,t3tfti.75 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COM NOHERITANCE TAX RETURN ANIA LIABILITIES, & LI E N S RESIDENT DECEDENT continued ESTATE OF Gallagher, James Edward FILE NUMBER 21 - 09 - 00609 Include unreimbursed medical expenses. ITEM j NUMBER DESCRIPTION 17 ~ United Collect Bur, Inc. -Metropolitan Edison AMOUNT 33.00 Page 2 of Schedule I REV-1513 EX+ (9-00) - SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Gallagher, James Edward FILE NUMBER 21 - 09 - 00609 NUMBER NAME AND ADDRESS OF PERSONS () RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE RECEIVING PROPERTY Do Not List Trustee(s) (Words) ($$$) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Karen J. Gallagher wife None PO Box 7225 York, PA 17404 2 Ryan J. Gallagher 183 Bowie Drive son 100% residue Grantville, PA 17028 3 Enter dollar amounts for distributions shown above on lines 15 throu h 18, as a 9 ppropriate, on Rev 1500 cover sheet III NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART III- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 ~~ .~~~z~