HomeMy WebLinkAbout03-0717PETITION FOR PROBATE & GRANT OF LETTERS
Estate of
HOWARD D. MILLER
also known as
Soc~l Secu#tyNo. 172-01-7057
, deceased.
No. 21-03-"~//?
To: Register of W~71s for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioner, who is 18 years of age or older and the Executrix named in the Last Will of the above
decedent dated August 6, 1955 , and codicils dated none . The Executor named Jane
S. Miller died July23, 2002 Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 1014 North Colle,qe Street, Carlisle Borou,qh
Decedent, then ~1~ years of age, died July 21 , 2003, at his residence
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
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 PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
1014 North Colle,qe Street, Carlisle Borough, Cumberland County
$60,000.00
$
$85,000.00
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
;Janice Mary Miller
1018 North Colleqe Street
Carlisle, PA 17013
717-249-1671
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND ·
ss
The Petitioner(s) above named swear(s) or afffirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 2nc] day of
September ,2003. Janice Mary Miller
No. 21-03- 7z7
Estate of HOWARD D. MILLER , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, September ~rd ,2003, 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 Au,qust 6, 1955 described therein be admitted to probate and filed of record as the
Last Will of Howard D. Miller
Janice Mary Miller
FEES
Probate, Letters, Etc ........ $ 235.00
Short Certificates(-3- ) .... $ 9.00
Renunciation(s) ........... $
JCP .................... $10.00
Other .... $.
TOTAL: .... $. 254.00
.Filed .At~gus~. 3rd o 2QO 3 ........
Call Attorney Irwin
249-2353
; and Letters Testamentary are hereby granted to
Donna M.-0t ~g~s~e~f ~uty/ OO~~
IRWI~ I~KNIGHT &,~--IUGHES
Ro,qer Bt Irwin, Esquire (06282)
ATTORNEY(Sup. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
codicil
(each) a subscribing witness to the will presented herewith, {e g duly qualified according to
law, depose(s) and say(s) that // present and saw
the testat , sign the same and that ,.:' .... signed as a witness at the
request of testat in h presence and (!,u'ihe presence of each other) (in the presence of the
other subscribing witness(es)) ....
//
Sworn to or affirmed and subscribed befg~
me this d~: of (Name)
Register
/
(Address)
(Name)
(Address)
21-2003-717
REGISTER OF WILLS OF ct~v.~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Roger B. Irwin and Janice M. Miller
testat°r of (one of the
that each
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) thal
they are
familiar with the signature of_ Howard D. Miller
co~h~ '
subscribing witnesses to) the will presented herewith and
~,~il
believes the signature on the will is in the handwriting of
Howard D. Miller
to the best of their knowledge and belief.
Sworn to or affi~rmed and subscribed before ~ 1//3. ~
me this -~ zna day of Roger B./'Ir~lin
~ ' - k. ~ (Name)
~. ~m~j~~,, :~,~/~ xi~ 2003. . 60. W. Pomf~/St., Carlisle, PA 17013
·Otto, lst Deputy --If- /Iff- -'7':~'~:6// / · (Afl4tf~,~s) ,--
(Name)
1018 N. College St., Carlisle, PA 17013
(Addre_~)
21-2003-717
Ir HOWARD D. MILLER, of the Borough of Carlisle,
Cumberland County, Pennsylvania, do make this my last will
and testament, hereby revoking all wills at any time hereto-
fore made by me.
1. After the payment of my just debts and funeral expenses,
I give, devise and bequeath all of my estate, real and personal,
to my wife, Jane S. Miller, and appoint her to be the executrix
of this my last will and testament.
2. Should my said wife predecease me, I give, devise and
bequea*Ja all of my estate, real and personal, share and share
alike, to my two children, Janice Mary Miller and Howard D.
Miller, Jr. In such event I appoint my daughter, Janice Mary
Miller, .to be the executrix of this my last will and testament.
However, should my said daughter be a minor at the time of my
death~ I nominate, constitute and appoint Robert Lee Jacobs,
of Carlisle, Pennsylvania, to be the executor of this my last
will and testament.
In Witness whereof I have hereunto set.my hand and seal to
this my last will and testament this ~_~day of August, 1955.
Signed, sealed, published.and declared by the above named
testator, Heward D. Miller, as and for his last will and testament,
in the presence of us, who, at his request and in his presence
and in the presence of each other, have hereunto set our hands as
witnesses.
LAST WILL AND TESTAMENT OF
HOWARD D. MILLER
ROBERT LEE i. JACOBS
ATTO R NEY AT LAW
nORTH EaST PUBLIC SQUARE
CARLISLE, PA.
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
HOWARD D. MILLER
JULY 21, 2003
21-03-0717
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on September 26, 2003 .
Name Address
H. David Miller Jr.
Janice M. Miller
P.O. Box 840, Carlisle, PA 17013
1018 N. College Street, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none.
Date: 09/26/03
Signature
IRWII~cKNIGHT
Name Roger B. Irwin, Esquire
Capacity:
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
X
Personal Representative
Counsel for Personal Representative
REV-1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
D I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
EI Miller Howard D.
C
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
E 07/21/2003 07/23/1910
ED (IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
CAPB
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1. Original Return ~ 24i Supplemental Return
4. Limited Estate . Future Interest Compromise (date of death after 12-12-8:>)
6. Decedent Died Testate . Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
[--"-19. Litigation Proceeds Received ~ 10. Spousal Poverty Credit
(date of death between 12 -31 - 91 and 1 - 1-95)
OFFICIAL USE ONLY
FILE NUMBER
21-03 -0717
COUNTYCODE YEAR NUMBER
SOCIAL SECURITY NUMBER
172-01-7057
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
NAME
Roger B. Irwin .Esq.
FIRM NAME (If App~iCal~le)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717./249- 2~53
--'] 11. Election to tax under Sec. 9113(A)
(Attach Sch O)
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
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, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11 )
13.
14.
COMPLETE MAILING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
(8)
OFFICIAL USE ONLY
(11)
192,147.89
(12)
17,493.44
119,000.00
~he
None
None
66,809.57
6,338.32
None
17,206.50
286.94
174,654.45
174,654.45
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
174,654.45
x .0 0 (15)
X .0 45 (16)
X .12 (17)
x .~s (18).
(19)
0.00
7,859.45
0.00
0.00
7,859.45
lS. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
10. 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
Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
1014 North Collese Street
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
Z. Credits/Payments
A. Spousal Poverty Credit
B, Prior Payments
C. Discount
(1)
392.97
Total Credits ( A + B + C ) (Z)
7,859.45
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total Of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ......................... ~ ~
b. retain the right to designate who shall use the property transferred or its income; ............
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ........... : .......
2. If death occurred after December 12, 1982, did decedent 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? .............................................. ~] ~]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ [~ r-~
· IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
392.97
0.00
0.00
7,466.48
0.00
7,466.48
Under 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 PERSON RESPONSIBLE FOR FILING RETURN
Janice M. Miller DATE
__ iD_ ?_._ _c_o_ 8 ?_ _s>_. ...........................
Csrlisle, ?A 17013
SIGNATURE OF PREPARER OTHER THAN [~EPRESENTATIVE IRWIN & McKNIGI-Tr DATE
~'L.,,'"~ ~k ~ 60 West Pomfret Street ~o//,-/,o
~; ~a~e~ ~f'de'ath~affe; 3Ui~' i, i994 and halo're January 1, i995, the tax rate imposed on the net value of transfers to o; for the ~se 0f the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)].
For dates of death on or after Januau 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutou requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficiau.
For dates of death on or after July 1. 2000:
The tax rate imposed on the net value of transfers from a deceased child twen~-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]·
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(
[72 P.S 9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption·
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-OO~
REV- 150~ EX + {1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE A
REAL ESTATE
FILE NUMBER
Howard D. Miller SS# 172-01-7057 07/21/2003 21-03-0717
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 exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable
knowledge of the relevant facts. Real property which is jointly-owned with ric~ht of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1 1014 N. College Street, Carlisle Borough, Cumb. Co.
TOTAL (Also enter on line 1, Recapitulation)
119,000.00
$ 119,000.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97)
REV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Howard D. Miller SS~/ 172-01-7057 07/21/2003 21-03-0717
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Citizens Bank - checking account
2
3
4
5
6
Citizens Bank
Citizens Bank
Citizens Bank
1984 Chevrolet
Miscellaneous
- time deposit account
- time deposit account
- time deposit account
Caprice Classic, 77,000 miles
personal property
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
38,831.44
11,721.57
5,860.78
5,860.78
300.00
4,235.00
$ 66,809.57
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1508 EX (Rev. I
REV- 1509 EX * (1-97)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Howard D. Miller SS~ 172-01-7057 07/21/2003
If an asset was made joint within one year of the decedent's date of death, it must be rel~orted on Schedule G.
FILE NUMBER
21-03-0717
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Janice M. Miller 1018 N. College St. daughter
Carlisle, PA 17013
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank
account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attach deed for jointly-held realestate. VALUE OF ASSET INTEREST DECEDENT'S INTERE~:
1 A 03/02/00 Wachovia Bank NA - 12,676.64 50.00% 6,338.32
certificate of deposit
TOTAL (Also enter on line 6, Recapitulation) $ 6,338.32
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97)
REV- 1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Howard D. Miller
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
SS# 172-01-7057 07/21/2003
FILENUMBER
21-03-0717
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
1
2
3
4
DESCRIPTION
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Zip
Attorney's Fees IRWIN & McKNIGHT
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
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal estate notice publication
Register of Wills - filing fee
Rowe's Auction Service - appraisal fee
The Sentinel - Legal - estate notice publication
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
7,077.50
9,600.00
254.00
75.00
25.00
85.00
90.00
$ 17,206.50
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV- 1512 EX + (1-97)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Howard D. Miller SS~/ 172-01-7057 07/21/2003 21-03-0717
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
2
3
4
Borough of Carlisle
Penn Power & Light Co.
Sprint Telephone
William J. Thompson -
services
TOTAL (Also enter on line 10, Recapitulation)
32.90
157.60
56.44
40.00
$ 286.94
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Howard D. Miller SS¢~ 172-01-7057
NUMBER
2
II.
SCHEDULE J
BENEFICIARIES
07/21/2003
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a~1.2)]
H. David Miller, Jr.
QUALIFIED DISCLAIMER
SIGNED SEPTEMBER 29, 2003
Jan~ce M. Miller
1018 N. College Street
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
S on
Daughter
FILE NUMBER
21-03-0717
AMOUNT OR SHARE
OF ESTATE
DISCLAIMED
remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A, SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
$ 0.00
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1513 EX (Rev. 9-00)
I, HOW~D D. MILL~, of the Borough of Carlisle,
Cumberland County, Pennsylvania, do make this my last will
and testament~ hereby revoking all wills at ar~y time hereto-
fore made by me.
1. After the payment of my just debts and f%uneral e~q~enses~
I giver devise and bequeath all of my estate, real and pe?sonal,
to my wife~ Jane S. Miller, and appoint her to be the executrix
of this my last will and testament.
2. Should mysaid%~lfe predecease me, I give~'devise and
bequea~ all of my estate~ real and personal~ share and share
alike, to my two children, Janice Mary Miller and Howard D.
Miller, Jr. In such event I appoint my daughter, Janice Mary
Miller, to be the executrix of this my last will and testament.
However, should my said daughter be a minor at the time of my
death~ I nominate, constitute and appoint Robert'Lee Jacobs~
of Carlisle~ Pennsylvania~ to be the executor of this my last
will and testament.
In Witness whereof I have hereunto set my hand and seal to
this my last will and testament this ~'~.~"day of August, 19~5.
Signed~ sealed, published and declared by the above named
testator, Howard D. Miller, as a~d for his last will and testament~
in the presence of us~ who~ at his request and in his presence
APPRAISAL REPORT
OF
A SINGLE-FAMILY DWELLING
LOCATED AT
1014 NORTH COLLEGE STREET
CARLISLE, PENNSYLVANIA
PREPARED FOR
THE ESTATE OF HOWARD MILLER
AS OF
.[ULY 21, 2003
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
EAST HIGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717) 249-2758
SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS
LOCATION:
TAX PARCEL NUMBER:
IMPROVEMENTS:
PROPERTY RIGHTS:
OWNERSHIP HISTORY:
SCOPE OF THE ASSIGNMENT:
OBJECTIVE:
1014 N. College Street
Carlisle, Pennsylvania
06-19-1643-045 and 045A
One and one-half story detached single-family dwelling
and detached storage building.
Fee simple interest.
The subject property is owned by Howard D. Miller.. The
property was purchased on May 25, 1946 for a reported
consideration of $200.00 and ownership transferred on
deed reference 13-G-90.
The scope of the assignment included an analysis of the
subject's area, an inspection of the subject property, an
estimation of the property's highest and best use,
· consideration of all three approaches to value, and the
application of 'those relevant to the valuation of the
subject.
To estimate the market value of the subject property as
unencumbered.
EFFECTIVE DATE:
HIGHEST AND BEST USE:
COST APPROACH: N.A.
SALES .~MPPROACH:
INCOME APPROACH: N.A.
July.21, 2003.
Continued use as a single-family residence.
$!19,000
FINAL VALUE CONCLUSION: $ 119,000
i
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11
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APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF HOWARD D. MILLER
the undersigned personally inspected the following described property:
All that certain piece or parcel of land, with the improvements thereon erected, situate
in the Borough of Carlisle, Cumberland County, Pennsylvania, bounded and described as
follows:
On the east by North College Street; on the south by Lot No. 11 in Block No. 34
according to the Plan of Lots of the Carlisle Land & Improvement Company; on the west by an
alley; and on the north by Lot No. 6 in said Block No. 34;'containing 100 feet in front on North
College Street and extending in depth 200 feet to said alley on the west. It being composed of
Lots Nos. 7, 8, 9 and I0 in Block No. 34 according to the Plan of Lots of the Carlisle Land &
Improvement Company, which plan is recorded in said county of Cumberland in Miscellaneous
Record Book No. 11, Page 572.
To the best of my knowledge and belief the statements contained in this report are true
and correct, and that neither the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the Market Value as of July 21,
2003 is:
ONE HUNDRED NINETEEN THOUSAND DOLLARS
$119,000
The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
Lanry E. Foote
Certified General Appraiser
GA-000014-L
3
SITE DATA
ADDRESS:
BOROUGH:
COUNTY:
STATE:
LOT SIZE:
SEWERS:
WATER:
ELECTRICITY:
LANDSCAPING:
1014 N. College Street
Carlisle
Cumberland
Pennsylvania
100' x 200'
Public utility.
Public utility.
PP&L
Typical for the area, with a sodded lawn, trees and shrubs.
None.
DETRIMENTAL INFLUENCES
Pride of ownership is evident throughoUt the neighborhood.
DESCRIPTION OF LMPROVEMENTS
GENERAL DESCRIPTION: One and one-half story detached single-family dwelling
containing approximately 1,373 square feet of gross living area above grade.
CONDITION: Exterior: Average
Interior: Average
ROOMS:
First Floor: Living room, dining room, kitchen, three bedrooms,
one and one half bathrooms.
Second Floor: Two finished unheated rooms.
Basement: Full, with concrete floor.
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EXTERIOR:
Foundation:
Walls:
Sash:
Gutters:
Roof.'
Concrete block.
Aluminum siding with permastone along the lower
portion of the front wall.
Wood-framed, single-glazed.
Aluminum, painted.
Asphalt shingles.
INTERIOR,
PRINCIPAL ROOMS:
Flooring:
Walls:
Ceilings:
Trim:
Carpet and hardwood.
Plaster and drywall.
Plaster and drywall.
Wood, natural finish.
KITCHEN:
Cabinets:
Counters:
Walls:
Flooring:
Sink:
Wood, painted.
Vinyl
Plaster, papered.
Asphalt tile blocks.
Double-bowl, porcelhin.
BATHROOM:
Flooring: Asphalt tile blocks.
Walls: Plaster, papered.
Bathtub: ~ Built-in, with shower.
Lavatory: Wall-mounted or vanity.
Water closet: Two-piece.
'Medicine cabinet: Built-in
CONSTRUCTION:
Joists: Wood
Beams: Wood
Columns: Steel
Plumbing: Copper and iron.
HEATING:
Oil-fired forced hot air.
HOT WATER:
Electric, 52-gallon.
ELECTRIC:
Fuse box system, 100-ampere.
OTHER: There is a small concrete front porch, screened side porch and a detached
storage building located at the rear of the site.
GENERAL CONDITION: All improvements are considered to be in average condition on the
interior and on the exterior, with mechanical systems appearing to be adequate and functioning
properly.
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SALES COMPARISON APPROACH
In arriving at this conclusion of the value of the subject property, the appraiser made a
survey of properties that have sold in the area of the subject property.
Consideration was given and adjustments were made on each comparable sale as to
time of sale, size, location, as well as all other factors that might affect value. A resume of
some of the sales considered by the appraiser is as follows:
SALE
NO. 1:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
901 N. College Street, Carlisle.
July 2, 2003.
$128,000
1,548 square feet.
$82.69 per square foot.
SALE
NO. 2:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
927 N. College Street, Carlisle.
June 3, 2003.
$119,000
1,232 square feet.
$96.59 per square foot.
SALE
NO. 3:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
931 N. College Street, Carlisle.
May 2, 2001.
$129,900
1,577 square feet.
$82.37 per square foot.
The appraiser, in addition to the sales listed, also considered several additional sales in
arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this
page are dollar adjustments reflecting market reaction to those items of significant variation
between the subject and comparable properties, if a significant item in the comparable
property is superior to, or more favorable than, the subject property, a minus (-) adjustment is
made, thus reducing the indicated value of the subject;/fa significant item in the comparable is
inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus
increasing the indicated value of the subject.
Al~er making all of the necessary adjustments, it is the appraiser's considered opinion
that the indicated value of the subject property by the Sales Comparison Approach is $119,000.
8
SALES
COMPARISON ANALYSIS
ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3
I014 N. College St. 901 N. COllege Street 927 N. College Street 931 N. College Street
Address Carlisle Carlisle Carlisle Carlisle
Proximity to Subject
~i 1 block I block 1 block
Sale iSrice n.a.
P~iee / Sq. Ft. GLA n.a. $82.69 ~'¢ ~.~:-e,,:.~;] $119,000 ~*W%Z~.~':-'! $129,900
m $82.37
Data Source Inspection Courthouse records Courthouse records Courthouse records
ADJUSTMENTS DESCRIPTION DESCRIPTION $ Adjust. DESCRI/:'TION $ Adjust. DESCRIPTION $ Adjust.
Sales or Financing '"' ' ~ .-' ~'~ '
Concessions ~ None None None
Date of Sale / Time As of 7-21-03 7-2-03 6-3-03 5-2-01
Location Average Similar Similar Similar
Site/View 100' x200' 50'x 110' +I0,000 50' x 110' +I0,000 50' x 110' +10,000
Design and Appeal 1½-story detached Similar Similar Similar
Construction Alum. w/permastone Brick -5,000 Alminum siding +1,000 Brick -5,000
Age 62 'years 55 years 63 years 57 years
Condition Average Superior 4,000 Superior -5,000 Superior -5,000
Abo~ Grade Tot.
8 3 1¼ 7 2 2 -1,000 6 3 1½ +4,000 7 3 2 +1,000
t'Gross Living Area 1,373 square feet 1,548 square feet -5,300 1,232 square feet +4,200 1,577 square feet -6,100
'-'Baseraent &Finished
Full basement with
Rooms Below Grade Full basement. Similar Similar family room. -2,000
Functional Utility ~ Similar Similar smlar
Heatm /Coolin Oil-fired hot air~ Oil hot air w/entrl air -2,0-~---"~ Oil-fired hot water
Oil hot wtr. w/¢en air -1,000
~rt None l-~r~.~.~L.~_rt -2,000 None l-car~ -'-'7~,00----~-
Porches, Patios Porch, screened --~ Two porches, storage TWo porches, patio,
Pools, etc. point, storage bldg. Two porches, patio. +500 buildi~. +500 storage building.
Special Energy Typical for the
Efficient Items region. ~ Similar Similar Similar
~ None ~ - 1,000 F.._F.._F.._F.._F..~a c e - 1,000 Fireplace
Other (e.g. kitch~ ~ ~ -1,000
equip., remodeling) Built-ms. Similar Similar Similar
_Net Ad\ (total) ~~~ 5, .8,800 ~ +13700
Indicated Value ~ ~'m~ ~ · -6,300
of Subject ;~
- , - $119,200 $132,700 $123,600
FINAL INDICATED VALUE OF SUBJECT PROPERTY: $119,000
9
PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS
17
Wachovia Bank N.A.
Balance Confirmation Services
P O Box 40028
Roanoke, VA 24022-7313
Reference ID: 670156
AugustS, 2003
IRWIN MCKNIGHT & HUGHES
60 WEST POMFRET STREET
CARLISLE, PA 17013-3222
SUBJECT:
Verification / Confirmation of Account and Balance Information provided for:
Customer: HOWARD D MILLER (SSN# 172-01-7057)
Date of Death: July 21, 2003
Account Account
Type Number
CERTIFICATE OF DEPOSIT 247412041074220
LEGAL TITLE: HOWARD D MILLER SR
JANICE M MILLER
WIFE JANE MILLER WAS REMOVED 09/10/02 AND
DAUGHTER JANICE M MILLER WAS ADDED.
Deposit Account Information
Date of Death Average Date Maturity Interest
Balance Balance* Opened Date Rate
$12,660.81 3/2/2000 9/2/2003
Accrued
Interest
$15.83
YTD
Interest Paid
$166.55
Date
Closed
* Due to system limitations, we can only provide a twelve month average balance on depository :~ccounts.
No Sate Deposit Box found for customer.
* Date of death balance does not include accrued interest.
* If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were
Carolyn M~
Servicenter Associate
Phone: (540)563-7323
abs; ag
oooo ooo614
CITIZENS BANK
525 William Penn Place
Suite 153-2510
Pittsburgh, PA 15219
October 8, 2003
ROGER B IRWIN
IRWIN MCKNIGHT & HUGHES
60 WEST POMFRET STREET
CARISLE, PA 17013-3222
OCT 11 200~
IRWIN & McKNIGHT
Estate of Howard D Miller
Date of Death: Jul 21, 2003
SSN: 172-01-7057
Dear Sir:
In accordance with your request, the attached information sheet has been provided in the above decedent's
name as of his/her date of death.
For IL or LC accounts, cgntact our Loan Department at 1-800-942-8302. For all other inquiries, please
call 412.867.3884.
Sincerely,
S tepti'ame~Travers
Operations Services
CITIZENS BANK
Account Number
Account Title
Date Opened
Account Type
Principal Balance as of DOD
Interest from Last Posting to DOD
Account Balance as of DOD
610073-424-2
Howard D Miller and Jane S Miller
01/02/1980
Checking
$38826.66
$4.78
$38831.44
YTD Interest to DOD $31.95
CITIZENS BANK
Account Number 6140758238
Account Title HOWARD D MILLER AND JANE S MILLER
Date Opened 02/25/2000
Account Type
Principal Balance as of DOD
Interest fi.om Last Posting to DOD
Account Balance as of DOD
Time Deposits
$11704.42
$17.15
$11721.57
YTDInterestto DOD $115.01
CITIZENS BANK
Account Number 6140701538
Account Title HOWARD D MILLER AND JANE S MILLER
Date Opened 11/30/1995
Account Type Time Deposits
Principal Balance as of DOD $5853.79
Interest from Last Posting to DOD
Account Balance as of DOD
$6.99
$5860.78
YTD Interest to DOD $57.52
CITIZENS BANK
Account Number 6140701511
Account Title HOWARD D MILLER AND JANE S MILLER
11/30/1995
Date Opened
Account Type
Principal Balance as of DOD
Time Deposits
$5853.79
Interest from Last Posting to DOD $6.99
Account Balance as of DOD $5860.78
YTD Interest to DOD $57.52
ANTIQUES ON THE RITNER
Robert R. Rowe
3490 Ritner Highway
Newville, PA 17241
(717) 776-6769
APPRAISAL for H. David and Janice M. Miller, the household contents of Howard
Miller, 1014 North College St., Carlisle, PA 17013.
This is to certify that I, Robert R. Rowe, am a qualified appraiser. I have 40 years of
buying, selling and appraising experience in the area of antiques and household items. I am
also a bonded and licensed auctioneer (PA LIC # AU2276L).
I further certify that the purpose of this appraisal is to provide current auction value for
the following items and that this appraisal in no way represents an offer or solicitation to
purchase said items.
I have viewed the following items and in my opinion the current fair auction value of
these items is set forth.
Kitchen Stove, Refrigerator, Microwave $ 175.00
Table, Dining Room w/5 Chairs 165.00
Tea Cart 85.00
Desk 225.00
Miscellaneous Small Items 11
Glass/China 300.00
Lamps 175.00
Paintings/Pictures 200.00
Tall Clock 150.00
Curio Cabinet 110.00
Arm Chair 75.00
Stools (2) 30.00
End Stands 40.00
Sofa & Chair (2 each) 150.00
Stand, Marble 125.00
Television 20.00
Clock 20.00
Credenza (2) 75.00
Rack, Magazine 20.00
Bedroom Set, 3 pieces 125.00
Television with Stand 20.00
Bedroom Set, Maple, 4 pieces, w/Chair 300.00
Grandmother Clock 100.00
Bedroom Set, 3 pieces 150.00
Cedar Chest
Stands, Marble (3)
Rocking Chair
Chest, small
Cedar Chest
Rocker
Wardrobe
Chest
Stands (2)
Chairs
Washer/Dryer
Tools, miscellaneous
Wash Stand
Table
Ro~:ker
l~bert R. RoW~ '
Appraiser
August 18, 2003
TOTAL
Page 2
50.00
325.00
45.00
45.00
75.00
45.00
55.00
65.00
100.00
40.00
110.00
200.00
55.00
55.00
25.00
4,235.00
8-1%03
Paul Malinich
1138 Pheasant Dr. N.
Carlisle, Pa. 17013
Phone - 717-243-8862
Cell-717-385-5130 (Voice mail)
Fax-717-243-0484
AUG ?.00
IRWIN, McKNIGHI & HUGHES
Roger B. Irwin, Esq.
60 W. Pomfret St.
Carlisle, Pa. 17013
Attention: Roger B. Irwin
RE: Vehicle appraisal of the estate of Howard D. Miller, Sr., 1014 N. College St., Carlisle, Pa. 17013
1984 Chewolet Caprice Classic
Serial Number 2G 1AN69H9E9241921
I have personally observed this particular vehicle. It has 77,000 miles, automatic transmission, power
steering, power brakes, power windows and locks.
Although the mileage on this vehicle is low, it appears to have been sitting. The dash is cracked from
age. The exterior body has various dents and surface mst, and the striping is coming off. As a used car
it has no particular appeal, it is rear wheel drive and has square body.
It is my opinion the Actual Cash Value of this vehicle is $300.00.
This estimate is based on 25 years of experience in the used automotive business, personal knowledge
of this industry and the various dealer publications available to me.
Very truly yours,
Paul Malinich
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Janice M. Miller
being duly sworn according to law, deposes and says that she is the Executrix
of the Estate of Howard D. Miller
late of the Borough..pf_Ca~rlisle , Cumberland County, Pa., deceased and that the
within is an inventory made by Janice M. Miller , the said Executrix
of the entire estate of sa~d decedent, consisting of all the personal property and real estate, except real estate outside
the CommonweaJth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn and subscri/~e~j before me,
o o obo , // 2oo
([ CO~ONWEALTH O~ P~N~YLV~IA
I J~he L ~, ~ Pu~
I ~ ~, ~~ ~n~
Da~e o~ Death ~,~~~
~anice-~. Miller,' Executrix-
1018 North College Street
Carlisle, PA 17013
Address
07 2003
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal represenfaflve.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949. ,
O
O
Inventory of the real and personal estate of
HOWARD D. MILLER
deceased
1. 1014 North College Street, Carlisle Borough, Cumberland County .......
2. Citizens Bank - Checking Account ......................
3. Citizens Bank - Time Deposit Account ....................
4. Citizens Bank - Time Deposit Account ....................
5. Citizens Bank - Time Deposit Account ....................
6. 1984 Chevrolet Caprice Classic, 77,000 miles ................
7. Miscellaneous Personal Property ......................
TOTAL .................
119,000
38,831
11,721
5,860
5,860
300
4,235
185,809
00
44
57
78
78
00
00
57
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 003140
IRWIN MCKNIGHT & HUGHES
60 WEST POMFRET STREET
W POMFRET PROFESSIONAL BLDG
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 172-01-70§7
FILE NUMBER: 2103-071 7
DECEDENT NAME: MILLER HOWARD D
DATE OF PAYMENT: 10/17/2003
POSTMARK DATE: 10/17/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 07/21/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $7,466.48
TOTAL AMOUNT PAID:
$7,466.48
REMARKS: MARCUSAMCKNIGHTESQUIREC/O
IRWIN MCKNIGHT & HUGHES
SEAL
CHECK# 02O374
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISDURG, PA 17118-0601
ROGER B IRWIN ESQ
IRWIN & HCKNIGHT
60 W POHFRET ST
CARLISLE
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
PA 170i$
NOTICE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCT/OHS AND ASSESSNENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
iCOUNTY
ACN
12-15-2005
HILLER
07-21-2005
21 05-0717
CUHBERLAND
101
Amount
REV-16~7 EX AFP (01-OS)
HOWARD D
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS L/NE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01'03) NOT/CE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF HILLER HOWARD D FILE NO. 21 05-0717 ACN 101 DATE 11-15-Z005
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estete (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
5. Closely Held Stock/Partnership /nterest (Schedule C) ($)
q. Nortgages/Notes Receivable (Schedule D)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule /) (10)
11. Total Deductions
12. Net Value of Tax Return
119~000.00
.00
.00
.0O
66~809.57
6~$$8.$2
.00
(8)
17,206.50
286.9~
(11)
(12}
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Net Value of Estate Subject to Tax
[f an assessment ~as issued previously, lines 14, 15 and/er 16, 17,
15.
NOTE:
reflect figures that include the total of ALL returns assessed to date.
NOTE: To lnsure proper
credit to your account,
submit the upper portion
of thls form wlth your
tax payment.
192,1~7.89
ASSESSNENT OF TAX:
15. Amount of Line lq mt Spousal rate
16. Amount of Line lq taxable mt Lineal/Class A rate
17. Amount of Line lq mt Sibling rate
18. Amount of Line lq taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
PAYHENT RECEIP1 DZSCOUNT (+}
DATE NUHBER INTEREST/PEN PA/D (-)
10-17-2005 CD0051~0 $92.97
/F PAID AFTER DATE /ND/CATED, SEE REVERSE
FOR CALCULAT/ON OF ADD/T/ONAL /NTEREST.
17q,65q.q5
.00
17q,65q.q5
18 and 19 #ill
( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS RE~U/RED.
/F TOTAL DUE IS REFLECTED AS A "CRED/T" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF TH/S FORN FOR /NSTRUCT/ONS.)
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
7,q66.q8
7,859.q5.00.00.00 I
AMOUNT PAID
(:ts) .00 x 00 = .00
(16) 17q,65q.q5 x 0q5= 7,859.q5
(17) .00 X 12 = .00
(18) .00 x 15 = .00
(19)= 7,859.q5
RESERVATION:
Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Coaaonmealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class 8 (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
iNTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit mith your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF #ILLS, AGENT
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 Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-36Z-ZDSO; services for taxpayers with special hearing end / or
speaking needs: 1-800-447-30Z0 (TT onIy).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions~ ar 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. Z810Z1, Harrisburg, PA 171ZD-10Z1~ 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 an this assessment should be 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 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of adeinistratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in tho the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (BI) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 mill 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 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20Z .000548 1987 9Z .000247 1999 7Z .O0019Z
1983 16Z .000438 1988-1991 11Z .000301 ZOO0 8Z .000Z19
1984 11Z .000301 199Z 9Z .000247 2001 9Z .000247
1985 13Z .000356 1993-1994 7Z .00019Z ZOOZ 6Z .000164
1986 lOX .000Z74 1995-1998 9Z .000Z47 2003 SX .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER 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.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
HOWARD D. MILLER
Date of Death:
JULY 21, 2003
No. 21-03 -0717
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes ~ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
o
If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes ~ No
Date:
do
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
06/25/2004
Signature
IRWIN & Mc.,F3qlGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative