HomeMy WebLinkAbout01-0751
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128.0601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
/ (, OFF,,!~~Y_ <f
'" - ;l 60-
FILE NUMBER
2 1
o 1
00751
COUNTY CODE
YEAR
NUMBER
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITlAL)
SWEENEY, JEANNE W,
DATE OF DEATH (MM-DD-YEAR) DAlE OF BIRTH (MM-DD-YEAR)
July 16, 2001 September 9, 1914
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
N/A
SOQAL SECURITY NUMBER
199-36-4818
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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~ 1. Original Return 0 2. Supplemental Return 03. Remainder Retum (date ofdealh prioclo 12-13-82)
o 4 limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) ~ 5. Federal Estate Tax Return Required
~ 6. Decedent Died Testate (Attach copy of Will) 0 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~ 8. Total Number of Safe Deposit Boxes
D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (date Dr deatll between 12-31.91 an;! 1-1-95) D 11. Election to tax under See. 9113(A)(Attach Sell 0)
THIS.'$ECTlON MUS,..'IlE CoMpLE"Eb;.'ALLCORll.~$RONDENCE'l\lilD'cONflDE""""""H!iI'~iiIIilFGRMA,.iON,SH6tJLO:BE,.PiRECT~O TO;
NAME COMPlETE MAILING ADDRESS
Thomas R. Kellogg
FIRM NAME (If Applicable)
Strong Stevens & Wyant
TELEPHONE NUMBER
610-832-5900
1250 W. Germantown Ave.
Suite 300
Plymouth Meeting ,,,'1:'A' 19462 -2444
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1. Real Estate (Schedule A) (1) OF'FICW.. USE ONLY
Stocks and Bonds (Schedule B) (2) 1,429,914
2
I
3 Closely Held Corporation, Partnership or Sole-Proprietorship (3) U"J
4. Mortgages & Notes R6!vable (Schedule D) (4)
5 Cash, Bank Deposits & Miscellaneous Personal Property 55,998
(Sdledule E) (5)
vJ
Z 6. Jointly O\M1ed Property (Schedule F) (6)
0 D Separate Billing Requested
~
7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (7)
::::l (Schedule G or L)
l-
e:: 8. Total Gross Assets (total Lines 1-7) (8) 1,485,912
<I:
0 29,560
w 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
C<:
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 25,325
11. Total Deductions (total Lines 9 & 10) (11) 54,885
12. Net Value of Estate (Line 8 minus Une 11) (12) 1,431,027
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an eleetion to tax has not been
made (Schedule J) (13)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 1,431,027
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax.
Z rate, or transfers under Sec. 9116 (aX1.2) x .0 _(15)
0 1,431,027 45 64,396
;::
'" 16. Amount of Line 14 taxable at lineal rate x .0 _(18)
I-
::>
.. 17. Amount of Line 14 taxable at sibling rate x .12 (17)
"
0
0 18. Amount of Line 14 taxable at collateral rate x .15 (18)
~ Tax Due (19) 64,396
I- 19.
20.
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CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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Decedent's Complete Address:
sM' ADDRESS
24 A
North 36th Street
'Ciimp Hill I ~ltTE I7iP7011
Yes
o
o
o
o
D
D
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " D EJ
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury. I declare that I have eJlElminecl this return, induding accompanying schedules and statements, and to the best of my knO'Nledge and belief, it is true, correct
and complete.
tion of preparer other than the peffi<mal ~\atiIIe Is based on all information of which prep r any knowledge.
IGNA RE OF PERSON E FOR FILING RElURN
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credils/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
48,000
21400
Total Credits (A + B + C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotallnferesUPenally (0 + E) (3)
4. If Line 2 is greafer 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.
(5B)
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;. . . . . . . . . . . . . . .
b. retain the right to designate who shall use the property transferred or its (ncorne; .
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
5~6.U/4..
PA
64, 396
50,400
13,996
13,996
No
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2-
DATE
Ill"
Stevens & Wyant, lOW. Germantown Pike, Ste 300, Plymouth Meeting, PA 19462-2444
_JJlJJlIIlIlll~M
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 survi....ing spouse is 3%
[72P.S.~9916 (a) (1.1) (i)).
For dales of death on or after January 1, 1995, the tax rate Imposed on the net value of transfers to or fer the use aithe Surviving spouse 'IS 0% 172 P.S. ~ 9116 (a) (1.1) (ii)]
The statute does not ex-emot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum 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, af\ adoptive parent,
or a stepparent of the child is 0% 172 P.S. ~ 9116(8)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's Uneal beneficiaries is 4.5%, 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 decedenfs 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 adop1ion.
OW46461.000
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JSWEENEY.WIL
DISK 144
lU/lb/95
St Original relainc" ir, Wi', null 01
rong Sleven~ Briscoa & Hamilton
Glue Be!!, PA
*~
WILL
21-01-751
I, JEANNE W. SWEENEY, now of Harrisburg, Pennsylvania, make
this my last Will, hereby revoking all prior Wills and Codicils.
FIRST:
EXECUTORS AND TRUSTEES:
I appoint my children,
MARTIN J. SWEENEY, 3rd, DENNIS C. SWEENEY and SHEILA S. VAN
VALKENBURGH, as Executors of, and Trustees under, this will. No
Executor or Trustee shall be required to file any bond or enter
any security for the performance of any duty hereunder. Any
individual Executor or Trustee may resign at any time without Court
approval.
SECOND:
PECUNIARY BEOUESTS:
I give the sum of FIVE
THOUSAND ($5,000.00) DOLLARS to the following grandchildren of mine
who shall survive me:
ELIZABETH J. SWEENEY-CHISHOLM
ALES SANDRA M. SWEENEY
KATHERINE W. SWEENEY
MARTIN J. SWEENEY, IV
JOSHUA S.B. SWEENEY
BRET B. LINFOOT
KRISTIN C. LINFOOT
THIRD:
TANGIBLE PERSONAL PROPERTY:
All
my
tangible
personal property together with all insurance policies thereon and
any claims relating to this property I give in equal shares to my
1
.
children, MARTIN J. SWEENEY, 3rd, DENNIS C. SWEENEY and SHEILA S.
VAN VALKENBURGH, as shall survive me, the issue surviving me of any
child of mine who shall not survive me to take per stirpes the
share the deceased child would have taken had the deceased child
survived me. The Executor shall represent any beneficiary less than
age twenty-one (21) in any division of this property and shall
deliver to the person standing in the place of a parent to the
beneficiary, without bond, the portion of the beneficiary's share
of this property as the Executor, after considering the wishes and
needs of the beneficiary, shall deem appropriate, and shall sell
the balance of the share and add the proceeds to the principal of
the trust for the beneficiary referred to in Paragraph FIFTH of
this will. If I shall leave a memorandum signed by me requesting
that a particular article be given to a certain person, it is my
request, but not my direction, that my memorandum be honored by
delivering the article to that person.
FOURTH: RESIDUE: All the rest, residue and remainder of my
estate, real and personal, I give and devise in equal shares to my
children, MARTIN J. SWEENEY, 3rd, DENNIS C. SWEENEY and SHEILA S.
VAN VALKENBURGH, as shall survive me, the issue surviving me of any
child of mine who shall not survive me to take per stirpes the
share the deceased child would have taken had the deceased child
survived me.
2
~
FIFTH: PRINCIPAL RETENTION: Unless otherwise provided
in this Will, the Trustee shall hold any property distributable
under this will to any beneficiary who is less than age twenty-five
(25), IN TRUST; invest and manage the principal; apply income and
principal as necessary for the support or education of the
beneficiary; accumulate and add to principal all income not
expended in a calendar year for these purposes; pay the net income
to the beneficiary at least quarterly after attaining age twenty-
one (21); and distribute all remaining principal and accumulated
income to the beneficiary upon attaining age twenty-five (25) or
to the beneficiary's estate in the event of the beneficiary's death
prior thereto.
SIXTH: ADMINISTRATION EXPENSES AND TAXES: All deb t s ,
administration expenses and taxes, and interest and penalties
thereon, that may become payable by reason of my death with respect
to the property comprising my gross estate for tax purposes,
whether or not the property passes under this Will, shall be paid
from the principal of my residuary estate as if they were my debts,
without apportionment or right of reimbursement.
SEVENTH: PROTECTIVE PROVISION: The interest of any
beneficiary under this Will, shall be free of the debts, contracts,
alienations, assignments and anticipations of the beneficiary and
3
~
shall not be liable to any levy, attachment, execution or
sequestration, legal or equitable.
In addition to the powers
EIGHTH: -MANAGEMENT PROVISIONS:
granted by law, the Executor or Trustee, without order of any
court, and until the actual distribution of all property, may:
(a) Retain any property regardless of
diversification, risk or nonproductivity.
lack of
(b) Invest in, purchase or sell any property as may be
prudent without being confined to legal investments for
fiduciaries, including, without limitation, all types of real
property in any form; stocks, bonds, or other securities;
shares of investment companies; and participations in common
trust funds, proprietary mutual funds or mutual funds managed
by a corporate Trustee.
(c) Adjust, compromise (with or without security),
abandon and settle claims of or against my estate or any trust
hereunder.
(d) Sell any real or personal property at public or
private sale for cash or credit; lease or mortgage property
for any period of time; give options for sales, exchanges or
leases; and manage, develop, alter, repair, improve,
subdivide, exchange or join in the partition of real property.
(e) Apply or retain income or principal to which any
beneficiary is entitled directly for the beneficiary's support
or education should the Executor or Trustee in the Executor's
or Trustee's sole discretion deem the beneficiary incapable
of receiving it by reason of age, illness or any infirmity or
incapacity, or pay it to any person selected by the Executor
or Trustee to disburse it, whose receipt shall be a complete
acqui ttance, wi thout the intervention of any guardian and
accumulate and add to principal all income not needed for
these purposes.
(f) Distribute in cash or in kind, or partly each.
4
~
(g) Open and maintain a custodian account, employ
investment counselors or otherwise empower persons or entities
to assist in the administration of my estate or any trust, the
costs of which shall be charged as an expense of my estate or
the trust.
(h) Exercise any option, or amplify or modify any
provis~on of this will which may be advantageous from the
viewpoint of overall tax reduction.
(i) Execute and deliver all writings necessary or
appropriate for the exercise of any power and do all other
acts in the Executor I s or Trustee's judgment necessary or
desirable for the proper management, investment and
distribution of my estate or any trust.
NINTH:
INTERPRETATION:
The following shall be applied
in the interpretation or construction of this will:
(a) As the context may require the use of any gender
shall include all genders and the singular shall include the
plural and the plural the singular.
(b) The word "education" shall include, without
limitation, education in a school, college or university and
any graduate, professional or vocational training, or training
in the arts, taking into consideration other financial
resources the beneficiary may have.
(c) The word "support" shall include, without
limitation, in addition to support, food, shelter and
clothing, the expenses of any accident, illness or other
emergency, medical, surgical, hospital or other institutional
care, premiums for health insurance and the payment of the
expenses of last illness, funeral and burial, including a
grave marker taking into consideration both the standard of
living to which the beneficiary has been accustomed and other
financial resources the beneficiary may have.
TENTH:
HEADINGS: Any heading preceding the text of the
Paragraphs and subparagraphs of this Will is inserted solely for
5
~
the convenience of reference and shall not affect the meaning,
construction or effect of this will.
fl WITNESS
11'- day of
WHEREOF, I hereunto
~/
set my hand and seal this
A.D. 1995.
J~ ~Ltt~AL)
JEANNE W. SWEENEY (j
SIGNED, SEALED, PUBLISHED and DECLARED by the above-named
Testatrix, JEANNE W. SWEENEY, as and for her last Will, in
the presence of us, who, at her request, in her presence and
in the presence of each other, have hereunto set our names as
witnesses.
c. l-V: \~t~
Address: 640 Sentry Parkway, First Floor, Blue Bell, PA 19422-2361
/fkdJ/.h~ j"
Address: 640 Sentry Parkway, First Floor, Blue Bell, PA 19422-2361
6
.
SELF PROVING AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~~~
SS
,
and , th Testatrix an the witnesses,
respectively, whose names are signed to the foregoing will, being
first duly sworn, do hereby declare to the undersigned authority
that the Testatrix signed and executed this instrument as her free
and voluntary act for the purposes therein expressed, that each of
the witnesses, in the presence and hearing of the Testatrix, signed
the will as witness, and that to the best of their knowledge, the
Testatrix was at that time eighteen (18) years of age or older, of
sound mind, and under no constr~nr or undue 'nfluence.
:.J~ I .
JEANNE W. SWEENEY
,.
~ VI: ,\+:-~ -;:fr.
Wltn ss .
~llI.~/O
witness ,
subscribed, sworn
S ENEY, .~h esta
t {I.
7 - day of
to, and acknowledged before me by. JEANNE W.
ix, an40subscri~d and sworn~efore me by
. and ~ttI.-I~, .witnesses, this
, '~}?}J}~
Notary Public
NOTARIAL SEAL
EliZABETH R MANTECNA. Notary Public
Whltp3,(\ iWp Montgomery County
My Co'mmlS'iIOn Expires June 26. 1999
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..
~
REV-1503 EX + (1-97)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
JEANNE W. SWEENEY, DECEASED
21-01-0751
All property jolntly~owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
10.
11.
12.
13.
14 .
15.
16.
17.
18.
6.
7.
8.
9.
DESCRIPTION
PrOducts Corp.,
800 Shs. Amerlcan Home
CUSIP # 026609107
656 shs. BP PLC, @ 48.05 per sh., common (ADRs), CUSIP # 055622104
1600 shs. Bristol Myers Squibb Co., @ 52.39 per sh., common,
CUSIP # 110122108
Dividend on item 3 declared 7/3/01, payable 8/1/01 to holders of
record on 7/6/01.
1200 shs. E.l. DuPont DeNernours & Co., @ 45.015 per sh., common,
CUSIP # 263534109
3200 shs. Johnson & Johnson, @ 53.41 per sh., common, CUSIP #
478160104
1200 shs. Pepsico Inc., @ 46.075 per sh., common,
CUSIP # 713448108
@ 58.44 per sh., common,
VALUE AT DATE
OF DEATH
46,752
31,521
83,824
440
54,018
170,912
55,290
82,518
72,216
342
55,240
165,648
129,572
433,752
1,488
44,720
308
1,353
1200 shs. Procter & Gamble Co., @ 68.04 per sh., common,
CUSIP # 742718109
1800 shs. Bellsouth Corp., @ 40.12 per sh., common, CUSIP #
079860102
Dividend on item 11 declared 7/10/01, payable 8/1/01 to holders of
record on 7/12/01
2000 shs. Campbell Soup Co., @ 27.62 per sh., common, CUSIP #
134429109
1920 shs. Exxon Mobil Corp., @ 86.275 per sh., common, CUSIP #
30231G102
3726 shs. First Union Nat. Bank, @ 34.775 per sh., common, CUSIP
# 337358105
9300 shs. General Electric Co., @ 46.64 per sh., common, CUSlP #
369604103
Dividend on item 16 declared 7/5/01, payable 7/25/01 to holders of
record on 7/9/01
800 shs. Verizon Communications, @ 55.90 per sh., common
CUSIP # 92343VI04
Dividend on item 9 declared 7/6/01, payable 8/1/01 to holders of
record on 7/10/2001
stock dividend of 160 shs. Zimmer Corp. payable by Bristol-Myers
Squibb on 8/6/2001 to shareholders of record on 7/27/2001,
declared 7/5/2001
TOTAl (Also enter on line 2, Recapitulation) $
1,429,914
OW46961.000
(If more space is needed. insert additional sheets of the same size)
Estate valuation
Date of Death:
valuation Date:
Processing Date:
01/16/1001
01/16/2001
01/08/2002
Estate of: Jeanne W. Sweeney
Account: Estate
Report Type: Date of Death
Number of Securities: 13
File 10: Sweeney, Jeanne
1)
3)
41
51
1)
8)
9)
101
111
13)
141
15)
Shares
or Par:
Security
Description
Mean and/or Div and lot Security
Adjustments Accruals value
High/t'l.Sk
Low/Bid
800 AMERICAN HOME PRODS CORP (026609107)
NYSE
01/16/2001
58.13000
58.15000 H/L
58.440000
46,151.00
656 BP PLC (055622104)
NYSE
01/16/2001
48.30000
41 . 80000 H/L
31,520.80
48.050000
1600 BRISTOL MYERS SQUIBB CO (110122108)
NYSE
01/16/1001
52.95000
51.83000 H/L
83,824.00
52.390000
Div: 0.275 Ex: 07/03/2001 Rec: 07/06/2001 Pay: 08/01/2001
440.00
1200 DU PONT E I DE NEMOURS & CO (263534109)
NYSE
01/16/2001 45.43000
44.60000 H/l
45.015000
54,018.00
3200 JOHNSON & JOHNSON (418160104)
NYSE
01/16/2001 54.00000 52.82000 H/l
53.410000
1200 PEPSICO INC (1134481081
NYSE
01/16/2001 46.65000 45.50000 H/L
46.015000
1200 PROCTER & GAMBLE CO (142118109)
NYSE
01/16/2001 69.49000 68.04000 H/L
68.165000
800 VERIZON COMMUNICATIONS (92343Vl04)
NYSE
01/16/2001 56.38000 55.42000 H/L
55.900000
170,912.00
55,290.00
81,518.00
44,120.00
Div: 0.385 Ex: 01/06/2001 Rec: 01/10/2001 Pay: 08/01/1001
308.00
1800 BE11S0UTH CORP {019B60102j
NYSE
01/16/2001
40.44000
39.80000 H/L
12,216.00
40.120000
Oiv: 0.19 Ex: 01/10/2001 Rec: 07/11/2001 Pay: 08/01/2001
342.00
2000 CAMPBELL SOUP CO (134429109)
NYSE
01/16/2001
21.80000
21.44000 H/L
21.620000
55,240.00
Div: 0.225 Ex: 01/03/1001 Rec: 01/06/1001 Pay: 01/31/2001
1920 EXXON MOBIL CORP 130231G102)
NYSE
01/16/2001
450,00
86.99000
85.56000 H/L
86.215000
165,648.00
3726 WACHOVIA CORP 2ND NEW (337358105)
NYSE
07116/2001
35.05000
34.50000 H/L
129,571.65
34.115000
Page 1
This report was produced with EstateVa1 2000, a product of Estate Valuations & Pricing Systems, Inc. If you have
quest~on5, please contact EVP SY9t~~~ ~t (818) 313-6300, (Revision 6l0.~)
.
Date of Death:
Valuation Date:
~rocessing Date:
07/16/2001
07/16/2001
0110812002
Estate of: Jeanne W. Sweeney
Account: Estate
Report Type: Date of Death
Number of Securities: 13
File 10: Sweeney, Jeanne
Shares
or Par
Security
Description
High/Ask
Low/Bid
Mean and/or Oiv and 1nt
Adjustments Accruals
Security
Value
161
9300 GENERAL ELEC CO (369604103)
NYSE
07116/2001
47.50000
45.78000 H/L
46.640000
03,752.00
Div: 0.16 Ex: 07/05/2001 Rec: 07/09/2001 Pay: 07/25/2001
1, 488.00
Total Value:
Total Accrual:
Total: $1,429,010.45
$1,425,982.45
$3,028.00
Page 2
This report was produced with EstateVal 2000, a product of Estate Valuations & Pricing Systems, Inc. If you have
questions, please contact EVP Systems at (818) 313-6300. (Revision 6.0.3)
~
REV-15GB EX + (1_97)
COMMONWEALTH OF PENNSYl V AN\A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
JEANNE W. SWEENEY, DECEASED
FILE NUMBER
21-01-0751
Include the proceeds of litigation and the date the proceeds 'Here received by the estate. All property Jolntly-owned with the rfght of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Decedent's Jewelry - see appraisal by John S. Price Jewelry, Inc.
attached
VALUE AT DATE
OF DEATH
9,186
2. Accounts and certificates of deposit at First Union National
Bank, Attn: Account Verifications, P.o. Box 40028, Roanoke,
VA 24022-7313
a CAP Checking Account #9984984599
accrued interest at d/o/d
30, 972
35
b Certificate of Deposit #247412040725789
accrued interest at d/o/d
3,269
1
c Certificate of Deposit #247412041225255
accrued interest at d/o/d
5,241
83
d Checking Account #1000663253345
615
e savings Account #3059980243333
accrued interest at d/o/d
3,381
2
3. Income from the Adele G. Winternitz Trust accumulated but
but undistributed at the date of decedentrs death
3,213
TOTAL (Also enter on line 5, Recapitulation) $
55,998
(If more space is needed, Insert additional sheets of the same size)
,
OW46AD 1000
~J; ~~;~ELER
cf'::.:~:~ N v INC.
FRAZER SHOPPING CENTER - RT. 30
FRAZER. PA 19355
PHONE: (610) 647-6168
E [5) tall!: e AfPJ fPJ Fadl [5) fdlE
TO WHOM IT MAY CONCERN:
This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious
stones of all descriptions.
We herewith certify that we have this day carefully examined the following listed and described articles, the property
of:
NAME: The Estate of Jeanne W. Sweeney
We estimate the value as listed for cash value at approximately 25% of the current retail value, excluding Federal and
other taxes.
~~~~DESCRIPTION
___VALUE
1. One (1) 14 karat yellow gold locket style watch fob. The fob is
keystone shaped with two (2) oval openings in the center. There is
a seven (7") inch gold chain connected to the fob. The piece weighs
16.0 grams. $125.00
2. One (1) ladies gold pin with two (2) birds silting on a branch.
The bodies of the bird consist of a green cabochon gemstone with
one (1) diamond in the tail. There are two (2) clusters of small red
rubies on the branches. $ 75.00
3. One (1) ladies 18 karat white gold Longines watch with a 15
jewel movement. The watch contains twelve (12) single cut
diamonds. six (6) set on each side of rectangular case. The
diamonds have an approximate total weight of .24 carat. The
14 karat band is a fine floral design in white gold. $250.00
4. One (1) pair of 14 karat yellow gold diamond stud earrings.
The diamonds measure approximately 4.1 mm and have an
approximate total weight of .50 carat, 11 clarity, I-J color. $200.00
5. One (1) ladies 14 karat yellow gold gooseneck style necklace
weighing 75.0 grams and measuring 15 1/2" in length. $545.00
6. One (1) ladies 14 karat gold filled floral style bangle bracelet. $ 20.00
7. One (1) ladies 14 karat gold filled wider floral style bangle
bracelet with five (5) bezel set synthetic blue stones. $40.00
"
~.-Jt, ~:";~ELER
t:1':.,:~:~ ~. ~ INC.
FRAZER SHOPPING CENTER - RT. 30
FRAZER, PA 19355
PHONE: (610) 647-6168
8. One (1) 14 karat gold filled Elgin pocket watch with a floral case
and engraving MDC in center. $ 50.00
9. One (1) ladies 14 karat yellow gold station necklace with five (5)
oval blue topaz bezel set on fine chain. $ 35.00
10. One (1) pair of ladies 14 karat white gold oval aquamarine
earrings with an outer bezel design. $ 62.00
11. One (1) ladies 14 karat yellow gold antique style bracelet
containing five (5) square cut amethyst set in bezels. The bracelet
weighs 12.0 grams. $100.00
12. One (1) ladies 14 karat white gold diamond bow pin/pendant.
There is one (1) large old European cut diamond set in the center
and one (1) set at each end of the tail. The bow itself contains
85 old European cut diamonds. The entire piece has an approximate
combined total weight of 1.93 carats. $1030.00
13. One (1) ladies 14 karat white gold antique style onyx and diamond
ring bead set with twenty (20) old European cut diamonds and one (1)
bezel set old European cut diamond in the center of a marquise
shaped onyx. (The onyx is cracked.) The diamonds have an
approximate total weight of .83 carat. $ 275.00
14. One (1) ladies 14 karat yellow gold butterfly pin bezel set with
four (4) round rubies, one (1) in each part of the wings. The body
is bead set with fourteen (14) single cut diamonds. $125.00
15. One (1) ladies 14 karat yellow gold enhancer set with one (1)
oval cabochon emerald measuring approximately 10.5 x 9.5 mm.
There are three (3) round brilliant cut diamonds set randomly
around the emerald in a geometrical gold enhancer. $350.00
16. One (1) ladies yellow gold dangle style earrings each set with
one (1) oval cabochon emerald measuring approximately 11 x 7 mm. $325.00
17. One (1) ladies 14 karat yellow gold freshwater pearl station style
bracelet. There are sixteen (16) fresh water pearls set in between
1" long gold tubular sections. $ 25.00
18. One (1) ladies 14 karat yellow gold pear shaped mabe pearl
~
~J; ~:";~ELER
v INC.
FRAZER SHOPPING CENTER - RT. 30
FRAZER, PA 19355
PHONE: (610) 647-6168
enhancer. The pearl is bezel set with one (1) round brilliant cut diamond
set at the top of the enhancer. $135.00
19. One (1) pair of ladies 14 karat yellow gold cultured pearl studs
measuring approximately 8.3 mm. The pearls are very blemished. $38.00
20. One pair of ladies 14K white gold black and white pearl and diamond
earrings. The pearls each measure approximately 6.2 - 6.4 mm. The
four single-cut diamonds have an approximate total weight of .08 ct. $85.00
21. One gold plate heart with pave style cubic zirconia. $5.00
22. One black freshwater pearl necklace on a filament necklace.
There is one small diamond set above pearl. $25.00
23. One ladies 18K yellow gold owl pin bezel-set with brown agate. $89.00
24. One pair of ladies 14K oval dangle earrings with a cut-out tree
on an ear wire $20.00
25. One pair of ladies 14K yellow gold earrings in a three dimensional
design of an Indian mask. $38.00
26. One pair of 14K yellow old tapered high-polished yellow gold hoops
earrings. $30.00
27. One pair of 14K yellow gold twisted hoop earrings.
$30.00
28. One pair of 14K ladies oval cabochon jade earrings with a fancy bezel
and ear wire closures. $60.00
29. One pair of 14K hammered-disc style earrings approximately the size of
a nickel. $25.00
30. One pair of ladies 14K yellow gold love knot earrings. $50.00
31. One pair of 14K yellow gold ball earrings with one bezel-set cubic
zirconia. $13.00
32. One pair of 14K yellow gold oval amethyst earrings. Each one
measures 10 x 8 mm. The amethysts are prong-set with an outer
bezel design. $75.00
~
~~ ~:";~ELER
~ INC.
FRAZER SHOPPING CENTER - RT. 30
FRAZER, PA 19355
PHONE: (610) 647-6168
33. One pair of flat circular earrings with a floral inlaid design in royal blue.
$25.00
34. One pair of ladies oval boulder opal earrings set in four prongs in
14K yellow gold. $37.00
35. One ladies 14K yellow gold opal triplet pendant, bezel-set in yellow
gold. $50.00
36. One pair of 14K yellow gold huggy-style earrings. One side of earring
contains five channel-set square sapphires. The reverse side contains
five channel-set rubies. $65.00
37. One pair of 14K gold earrings with a white gold edge, mother of pearl
center and one 2 mm cultured pearl. $37.00
38. One pair of 14K yellow gold disc-style earrings with a ribbed gold
center and an blue enamel edge. $25.00
39. One ladies 14K yellow gold charm bracelet containing twenty 14K
charms. The bracelet weighs 45 grams. $400.00
40. One ladies 14K yellow gold charm bracelet containing twelve 14K
gold charms. The bracelet weighs 24 grams. $200.00
41. One gents open-face 14K white gold Hamilton pocket watch. The
watch has a twenty-three jewel movement. $600.00
42. One ladies 14K yellow gold slide with an Aztec bird design. The slide
weighs 6.5 grams. $60.00
43. One ladies 14K yellow gold freeform cast gold pin set with six diamonds.
The diamonds are each set in four-prong heads set randomly across the
pin. The pin weighs 23 grams. $225.00
44. One ladies 14K white gold diamond bar pin, bead-set with seventeen
old European-cut diamonds set in a straight row. There is a very delicate
filigree outer edge. The diamonds have an approximate total weight of
1.36 carats. $525.00
45. One ladies 14K yellow gold charm bracelet containing ten large gold
charms. The bracelet weighs 59 grams. $475.00
46. One pair of ladies 14K yellow gold earrings in the design of an
~
~~ ~:";~ELER
t.:?:.,:::~ "" ~ INC.
FRAZER SHOPPING CENTER - RT. 30
FRAZER, PA 19355
PHONE: (610) 647-6168
Aztec bird.
$50.00
47. One pair of ladies 14K yellow gold earrings consisting of an egg-
shaped disc with a three dimensional llama in the center.
$50.00
48. One ladies 14K yellow gold charm bracelet with eight assorted
charms weighing 78 grams.
50. One ladies pearl shortener with five cultured pearls.
$400.00
$700
$25.00
49. One crystal pineapple charm with gold-filled chain.
52. One ladies silver ring with an Indian mask design.
$25.00
$700
51. One ladies pearl shortener with five cultured pearls.
53. One ladies gold-filled pocket watch case converted into a locket with
two pictures. $12.00
54. One ladies 14K yellow gold charm bracelet containing eight 14K
gold charms. The bracelet weighs 50 grams. $400.00
55. One ladies 14K yellow gold enhancer set with one 21 x 16 mm
pear-shaped smoky topaz. $38.00
56. One pair of ladies 14K yellow gold oval smoky topaz earrings. The
stone measures 17 x 13.5 mm. $65.00
57. One ladies 14K white gold necklace with 14K yellow gold oval bead
stations. $38.00
58. One strand of graduated freshwater pearls measuring approximately
21 inches. Pearls have a yellowish luster and a 14K yellow gold claps. $89.00
59. One endless strand of baroque pearls. the strand measures
approximately 46 inches with no clasp.
60. One ladies 14K yellow gold bow pin with one round ruby.
$150.00
$65.00
61. One ladies large circular pin with an Asian design carved in jade
with silver backing.
$75.00
~
~--:A ~~;~ELER
~:~:~ 101 'W INC.
FRAZER SHOPPING CENTER - RT. 30
FRAZER, PA 19355
PHONE: (610) 647-6168
62. One ladies 10K yellow gold coin ring with one panda coin, bezel-set in
the center. $50.00
63. One strand ollreshwater and coral beads measuring 36 inches in length.
$25.00
64. One 14K yellow and green gold lreeform pin with gold-fringed areas. $75.00
65. One 14K yellow and green gold freeform earrings with gold-fringed
areas. $75.00
66. One ladies 14K two-tone bracelet with white gold nails-head sections
and yellow gold X sections. The bracelet has a heavy box clasp. $100.00
67. One ladies 14K yellow gold filigree link necklace measuring
approximately 21 inches in length and weighing 12 grams. $90.00
68. One ladies 14K ankh cross measuring approximately 21/4 inches
in length suspended from a gold-filled rope chain. $35.00
69. One ladies 14K yellow gold circular link bracelet with one $1 gold
coin in the center. The bracelet weighs 6.5 grams. $50.00
70. One pair of large circular cuff links with a mother of pearl carving.
The cuff links measures approximately 1 1/8 inches. $15.00
71. One sterling initial "J" charm. $2.00
72. One atocha coin bezel-set suspended from a 14K Gucci-link chain
measuring 20 inches. $75.00
73. One ladies 18K yellow gold rectangular pin with a raised relief design
of a Greek warrior in the center of the pin. The pin weighs 15 grams. $150.00
74. One pair of ladies 14K tear-shaped, brushed gold earring jackets. $25.00
75. One ladies costume pin with pink 1I0wers in a open filigree background.
$3.00
76. One pair of sterling silver earrings with three dangling quartz stones
encased in wire. $5.00
77. One ladies 10K white gold ring mounting with no center stone. There
are sixteen baguette sapphires bezel-set around the opening. The majority
of the sapphires are broken or chipped. $25.00
..
~~ ~;-;~ELER
t:::f':..:~:~ '" 'W INC.
FRAZER SHOPPING CENTER - RT. 30
FRAZER, PA 19355
PHONE: (610) 647-6168
78. One ladies sterling silver match case with engraved initials and
floral design. $25.00
79. One sterling cigar cutter with fancy filigree design. $8.00
80. One ladies sterling silver cigarette case with hand engraved initials
and a floral design. $50.00
81. One ladies sterling silver and turquoise cuff style bracelet. $19.00
82. One ladies silver bangle bracelet with ornate design on the outer side.
$20.00
83. One pair of 18K yellow gold freeform knot earrings approximately
one inch in length with omega backs. Earrings weigh 15 grams. $150.00
84. One platinum plain wedding band 1.4 mm wide. $38.00
85. One ladies 14K yellow gold ring set with three marquise rubies. The
rubies are set in a row, stacked vertically in the center. The shank is a
split style. $50.00
86. One ladies 14K yellow gold insert ring with a freeform shape.
The ring weighs 5.5 grams. $50.00
,~PM!;" d2CvL-
APPRAISER
IO!/~/(){
I DATE
The foregoing Appraisal is made with the understanding that the Appraiser assumes no liability with respect to any
action that may be taken on the basis of this Appraisal.
"
reo 14 LUUL Ij'~~
FfJ!3N'
NtU"VLU~1 ~VI~~ULIMIWIJ
I' ~' . ~' T ~' I
Reference IV; 204128
FirSf U/1ion NatIonal Bank
Alto: Account V~rifications
POBox 400ts
Roanoke VA 24022-73 13
October 15, 2001
SHEILAH VAN V ALKENBURGH
794 TAYLOR ROAD
DOWNlNGTOWN, PA \9335
SUBJECT; VenficatIon I Confumation of ~cco\1nt and Balance lnfonnalion provided for:
JEANNE SWEENEY (SSN# 199~6-4818)
Dat. of D..tl1: July 16, 2001
DtDosit Account Information
AC:COllnt
Type
ACc;Olll1l
NI..lJllbtr
Due of Delth
S.lance
Averatc
Bllance-
P..~t
Opened
Maturity Interest Accrued VID DBI(
O~te R)tt In\ere81 lnleresl'paid Closc:d
CAP CHECKING ACCOUNT 9984964S99
L.EGAL TITLE: JEANNE W. SWliENJ:.Y
POA. SHELlA $, VAN VALK..r:.N,BURGH
SlO.912G8
4/26fZOQO
S35.15
lonnOOI
CERTlFlCA TE Of DePOSIT "4741204G725789
(BoAL TITLE JEANNE W. SWEENEY
i),76S.?:!
6/1511999 6/1512002
$on
$75.d2
CHECKING. 1000663253345
LEGAL TITLE, JEANNE W SWEENEY
S6t5.22
6iI6/20~ $82.76 ...~ $24073 .
fr:.'~ ru.;l< <<lh4l +d(ro",dd. ,V\ [{~t~'*
3/16/2001 NA
CER nflCA TE OF DEPOSIT 247412041225ZSS ___AS,24().n
---
LbGAL TITLE' JEANNE w. SW -
5HELlA VAN VAll<.ENBURGJi
SA VlNGS 30:S9980243JJJ
lEGAL rtTLE JEANNE W. SWEENEY
1311~U2
71l119:94
$1.85
$2110
9126/Z0Ql
. Duo! to system limitations, we can only provide a twelve momh average balance on depository ICCoW'llS.
Other Account Information
Account
Tyo<
U!<.OKERAGE
i\tCtlUnl
Number
DllteofDc.th
Balance
76537895
SG.O<J
Date
Opened
4/26/JOOO
D.te
Closed
Tille{S.)
JIlANNE W. SWEENEY
SHEL1A S. V AN VA1..K.EN8URGH, l'OA
SAFE OEVOSIT BOX
00300(9)00014
11/8/1996
JEANNE W. SWEENEY
SHEUA V-AN V ALKENBURGH
LOCA TED AT
>9> N E OCEAN BL VO
STUAIU FL 34996
"""OJ2
REV-1511 EX + (1-97)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEANNE W. SWEENEY, DECEASED
FILE NUMBER
21-01-0751
Debts of decedent must be reDorted on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Undertaker - Mauger Gronist Funeral Home 5,635
2. Catering for dinner after funeral 2,400
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) Dennis C. Sweeney, et al.
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address 3 6 3 Carmell Drive
City Upper St. Clair Stale PA Zip 15241
Year(s) Commission Paid: Commissions waived
2. Attorney Fees 10,000
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
Cumberland Co. Register of Wills 584
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Penn National Insurance - auto insurance 130
8. PPL Resources - electricity for PA residence 470
9. BellSouth - telephone at FL residence 198
10. Verizon - telephone at PA residence 118
11. AT&T - long distance at PA residence 104
12. Lakeside Condo Assoc. - quarterly fee for FL residence 850
13 . Adelphia - cable at FL residence 206
14. Companion Property & Casualty - prop. ins. for FL residence 515
15. John Price - appraisal of jewelry 950
16. FPL - utilities at FL residence 298
17. Service America Service Contract - utilities at FL residence 391
18. Albert Schauffhauser - rent for PA residence 2,580
From continuation sheet 4,131
TOTAl (Also enter on line 9, Recapitulation) $ 29,560
(If more space is needed, insert additional sheets of same size)
OW46AG 1.000
Estate of Jeanne W. Sweeney, Deceased
SS# 199-36-4818
Attachment to Form REV-1500, Schedule H
In addition to Dennis C. Sweeney, the other executors are:
Martin J. Sweeney, 3rd - SS# 187-38-7056
BoxT
Jackson, NH 03846
Sheila S. Van Valkenburgh - SS# 187-38-7065
794 Taylor Road
Downingtown, PA 19335
REV-1511 EX + (1.97)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX REnJRN
RESIDENT DECEDENT
ESTATE OF
JEANNE W. SWEENEY, DECEASED
- Continuation Sheet
FILE NUMBER
21-01-0751
Debts of decedent must be reDorted on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERJ>L EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees
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
5. Accountanfs Fees
6. Tax Return Preparer's Fees
7. Continuation of Administration Expenses
19. Met Life Auto & Home - insurance for PA residence 300
20. Sylvia Askew - housekeeping for FL residence 100
2l. Martin J. Sweeney, III - reimburse plane fare, etc. 660
22. E.N. Van Valkenburgh - reimburse for parking & mailing 130
23. S.S. Van Valkenburgh - reimburse for plane fare, maili~g & loss 665
of one day1s work
24. Reserve for additional expenses 2,000
25. William J. Mansfield - advertising grant of letters 231
26. Clerk of the Orphans' Court, Chester Co. - commission 25
TOTAL (Also enter on line 9, Recapitulation) $ 4,131
(If more space is needed, insert additional sheets of same size)
OW46AG 1.000
REV-1512 EX + (1-97)
COMMONlNEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEANNE W. SWEENEY, DECEASED
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-01-0751
Include un reimbursed medical exnenses.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
DESCRIPTION
Internar Revenue Serv~ce - estlInatea 30 quarter U. S. ~ncome tax
payment
PA Dept. of Revenue - estimated 3d quarter PA income tax payment
Universal Card - credit card
Sears - charge account
American Express - credit card
First USA Bank - credit card
Interim - home health care aids
STS - personal alarm bracelet
R.O. Tunno, DDS - dental work
PA Dept. of Revenue
Surgical Specialties - medical
Beth Herr - companion/cleaning
AMOUNT
3{700
520
10{474
224
1{084
1{804
2,371
25
75
446
34
4/568
TOTAL (Also enter on line 10. Recapitulation) $
25,325
OW46AH 1.000
,
(If more space is needed. insert additional sheets of the same size)
REV-1513 EX + (9-00)
SCHEDULE J .
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEANNE W. SWEENEY, DECEASED
NUMBER
I.
10.
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)J
Dennis C. Sweeney, 363 Carmell Drive, Upper
St. Clair, PA 15241
Martin J. Sweeney, 3rd, Box T, Jackson, NH 03846
Sheila S. Van Valkenburgh, 794 Taylor Road,
DowningtoWTI, PA 19355
Elizabeth J. Sweeney-Chisholm, 605 Ravenwood,
Woodstock, GA 30188
Alessandra M. Sweeney, 1367 Christmas Lane,
Atlanta, GA 30329
Katherine W. Sweeney, 363 Carmell Drive,
Upper St. Clair, PA 15241
Martin J. Sweeney, IV, Box T, Jackson, NH 03846
Joshua S. B. Sweeney, Box T, Jackson, NH 03846
Bret B. Linfoot, 6 Medal Drive, Limerick,
PA 19468
Kristin Linfoot Wyne. 700 Clarke Drive, Memphis,
TN 38104
.
FILE NUMBER
21-01-0751
RElATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
Of ESTATE
2.
3.
4.
5.
6.
7.
8.
9.
son 1/3 residue
son 1/3 residue
daughter 1/3 residue
granddaughter 5,000
granddaughter 5,000
granddaughter 5,000
grandson 5,000
grandson 5,000
grandson 5,000
granddaughter 5,000
ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A SPOUSAl DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
OW46A12.000
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11- 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)
BUREAU OF INDIVIDUAL TAXES
TNHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-06nl
CONN¢
;EALTH OF PENNSYLVANIA
~RTNENT OF REVENUE
iNHERITANCE TAX
RECORD ADJUSTNENT
REV-lEgS EX AFP
THOHAS R KELLOGG
STRONG ETAL
1250 W GERHANTONN AVE
PLYHOUTH HTG PA 19~62
DATE 01-27-200~
ESTATE OF SWEENEY
DATE OF DEATH 07-16-2001
FTLE NUNBER 21 01-0751
COUNTY CUHBER LAND
ACN 101
I Amoun~ Remi~ed
JEANNE
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~:h your ~ax payment.
CUT ALONG THIS LINE ~ RETATN LOWER PORTION FOR YOUR RECORDS ~
ESTATE OF SWEENEY
JEANNE W FILE NO. 21 01-0751 ACN 101 DATE 01-27-Z00~
ADJUSTNENT BASED ON:
BOARD OF APPEALS REFUND
VALUE OF ESTATE:
1. Real Es~a~e (Schedule A)
2. S~ocks and Bonds (Schedule B)
$. Closely Held S:tock/Par~cnership Tn~eres~ (Schedule C)
q. Nor~gages/No~es Receivable (Schedule D)
S. Cash/Dank Deposi~s/Hisc. Personal Proper~y (Schedule E)
6. Jointly Owned Proper~y (Schedule F)
7. Transfers (Schedule 6)
8. To~a! Asse~s
DEDUCTIONS AND EXENPTZONS:
9. Funeral Expenses/Administrative Costs/
Niscellaneous Expanses (Schedule H)
10. Deb~:s/Nor~gage Liabili:~ies/Liens (Schedule z)
11. To,al Deductions
12. Ne~ Value of Tax Re~urn
(1) .00
(z) 1/$~7/090.00
($) .00
.00
(6) 56/586.92
(6) .00
(7) .00
(8) 1,~05,676.92
(9) 27,002.00
(10) 25,$25.00
(11)
(12)
15.
lq.
TAX:
TAX CREDITS:
I~AYRIr. N I
DATE
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Ne~ Value of Es~a~e SubSec~ ~o Tax
15. Amoun~ of Line lq e~ Spousal ra~e (15)
16. Amoun~ of Line lq ~exable a~ Lineal/Class A ra~e (16)
17. Amoun~ of Line lq a~ Sibling ra~e (17)
18. Amoun~ of Line lq ~exable a~ Collateral/Class B ra~e (18)
19. Princlpal Tax Due
K~lYl UI~UUNI [*J
NUHBER INTEREST/PEN PAZD (-)
10-12-2001
0~-0~-2002
06-17-2002
CD000587
CDO010~8
REFUND
(15)
(lq)
2,526.$2
.00
.00
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADD/T/ONAL INTEREST.
52/327.00
1/351/$~9.92
.00
1/351/3~9.92
.00
60z810.75
.00
.00
60/810.7~
.OOX O0
1/351/$~9.92x Oq5=
.OOX 12
.OOX 15
(19)
AHOUNT PAID
~8,000.00
13,996.00
10.99-
TOTAL TAX CREDTT I
BALANCE OF TAX DUE
TNTEREST AND PEN.
TOTAL DUE
6~,511.$$
3,700.59CR
.00
$,700.59CR
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE V~/
A REFUND. SEE REVERSE SIDE OF THTS FOR. FOR TNSTRUCTTONS.)
BOARD OF APPEALS,
DEPT. 281021
HARRISBURG, PA 17128-1021
COMMQ.NWF. ALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
THOMAS R KELLOGG ESQ
STRONG STEVENS & WYANT
1250 GERMANTOWN PIKE STE 300
PLYMOUTH MTG PA 19462-2444
IN RE ESTATE OF:
SWEENEY JEANNE W
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
0321876
Inheritance
Refund
2101-0751
101
5/27/2002
10/29/2003
WILLIAM J ZDRADZlNSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email: wzdradzins@state.pa.us
January 15, 2004
DECISION AND ORDER
On May 27, 2002, the Department issued an appraisement and assessment which
accepted the asset values as reported on the original inheritance tax return. Petitioner has now
supplied documentation that decedent, at her death, actually owned 960 shares of Exxon Mobil
Corp. common stock and not 1,920 shares as reported at item 12 on Schedule B. At $86.275
per share, the taxable value of that stock should, therefore, be reduced by $82,824.00.
Petitioner has also established that the estate failed to report the $588.92 date of death value of
Waypoint Bank Savings Account #200068542 as an asset of this decedent.
Accordingly, it is hereby, Ordered that the petition for refund is granted. The Department
is directed to reduce the taxable value of Schedule B Item 12 to $82,824.00 and increase the
taxable value of Schedule E property by $588.92. It is further Ordered that a refund be issued
for any resulting overpayment, plus appropriate interest.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
SWEENEY J~ANNE W
BOARD DOCKET NO. 0321876
Page 2 of 2
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF FINANCE
AND REVENUE, 1101 SOUTH FRONT ST., SUITE 400, HARRISBURG, PA 17104, WITHIN
NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION. TELEPHONE (717) 787-
2974
A CASH REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717)
783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND
SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
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 004088
KELLOGG THOMAS R
1250 W GERMANTOWN PIKE
SUITE 300
PLYMOUTH MEETING, PA 19462-2444
........ fold
ESTATE INFORMATION: SSN: 199-36-4818
:ILE NUMBER: 2101-0751
DECEDENT NAME: SWEENEY JEANNE W
DATE OF PAYMENT: 06/25/2004
POSTMARK DATE: 06/23/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 07/1 6/2001
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $156.00
I
TOTAL AMOUNT PAID'
$156.00
REMARKS:
SEAL
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
60-7311/2433
DOLLARS °'~'
MEMC
1510:2
0 ;~Or~ i~O ~-oqq
Law OFFICES
Strong STEVENS ~ WYANT, P.C.
1250W. GERMANTOWN PIKE, SUITE 300
PIY~4OUTH MEETINg, PA 19462-2444
Register of Wills
Cumberland County
One Courthouse Square
Carlisle, PA 17013
HEV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE
__ 0 1 0 0 7 5 1
YEN:{ NUMBER
SOCIAL SECURITY NUMBER
~' SWEENEY, JEA1W-NE W.
Z 199-36-4818
LLI DATE OF DEaTh (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
t~t THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
'W July 16 2001 ISeptember 9, 1914
o ' REGISTER OF WILLS
UJ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
· I~) SOCIAL SECURITY NUMBER
N/A
I11
~ ~ 2. Supplemental Return [~ 3. Remainder Retum (date of aealh pdor to12.13-82)
I- 1. Odginal Retum
~L~ 4. Limited Estate __[~J 4a. Futura Interast Compromise (dine of death after 12-12.82) ~'~ 5. Federal Estate Tax Return Required
OO
I"l 6. Decedent Died Testate (Attach copy of Will) [~ 7. Decedent Maintained a LMng Trust (Attach copy of Trust) 8. Total N um her of Safe Deposit Boxes
o ~-~ 2
~ 9. Litigation Proceeds Receivad I I 10. Spousal Poverty Credit (dateefdeathbetwee. 12-31-91and1.1.95) ~ 11. Election to tax under Sec. 9113(a)(A.achSchO)
COMPLETE MAILING ADDRESS
NAME
Thomas R. Kellogg
FIRM NAME (If Applicable)
Strong Stevens & Wyant
TELEPHONE NUMBER
610-832 -5900
1250 W. Germantown Ave.
Suite 300.
Plymouth Meeting, PA 19462-2444
Z
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnemhip or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
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)
I 1. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
1,347,090
59,845
(8)
27,002
25,325
(11)
(12)
(13)
(14)
OFFICIAL USE ONLY
1,406,935
52,327
1,354,608
1,354,608
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15,Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (aX1.2)
O
~ ' 1,354,608
~: 16. Amount of Line 14 taxable at lineal rate
I--
~ 17. Amount of Line 14 taxable at sibling rate
O
(3 18. Amount of Line 14 taxable at collateral rate
X
~- 19. Tax Due
x.O
X.0 __
x .12
X .15
(15)
45
(16)
(17)
08)
(t9)
60,957
60,957
0W4645 1 000
.-
Decedent's Complete Address:
s~ Ht::b ~ ADDRESS
242 A
North 36th Street
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3.' Interest/Penalty.if applicable D. Interest
E. Penalty
58,284
2,526
(4)
JZ/~7 011
60,957
Total Credits (A + B + C) (2)
60,810
147
Total Interest/Penalty (D + E) (3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I 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 + 5A. This is the BALANCE DUE.
Make Check Pa, to: REGISTER OF WlLLS, AGENT
(5B)
156
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; ....................... r~ ['~
b. retain the right to designate who shall use the property transferred or its income; .........
c. retain a reversionary interest; or ................................ ~ r'~
d. receive the promise for life of either payments, benefits or care? ................. r~
2. if death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................ [] r~
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? ................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examthed this retum, including acc~,anying schedules and ~;~[~.ents, and to the best of my knowledge and betief, R is true, correct nd complete..
Dec?~amtion of preparer other than the pecso~al representative is based on all infomlatJon of which precarer has any ~.~ledge.
~GNAI~JRE OF PERSON I~F~kPON~ FOR FILING RETURN "~
363 CarmeZZ Drive, LTpper St. Ct'lair, PA 15243.
SlGNA~jJJ~ OF PREPARER ~.~:U_ R ~ REPREJSENTATIVE
/ ss)
Stron9 Stevens & Wyant, 125 . Germantown Pike,
Ste 300, Plyraouth Meeting, PA 19462-2444
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 3%
[72 P.S. § 9916 (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 su~ving 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 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 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(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 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.
0W4646 1.000
REV-I~08 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
JEANNE W. SWEENEY, DECEASED 21-01-0751
include the proceeds of litigation and the date the proceeds were received by the estate. Ail property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
d
f
DESCRIPTION
iDecedent's Jewelry - see appraisal by John S. Price Jewelry, Inc.
attached
Accounts and certificates of deposit at First Union National
Bank, Attn: Account Verifications, P.O. Box 40028, Roanoke,
VA 24022-7313
CAP Checking Account #9984984599
accrued interest at d/o/d
Certificate of Deposit #247412040725789 accrued interest at d/o/d
Certificate of Deposit #247412041225255 accrued interest at d/o/d
Checking Account #1000663253345
Savings Account #3059980243333 accrued interest at d/o/d
Certificate of Deposit #
accrued interest at d/o/d
Waypoint Bank, P.O. Box 1711, Harrisburg, PA 17105, account
200068542
accrued interest at d/o/d
Income from the Adele G. Winternitz Trust accumulated but
undistributed at the date of decedent's death
TOTAL (Also enter on line 5, Recapitulation) $
VALUE AT DATE
OF DEATH
9,186
30,972
35
3,269
1
5,241
83
615
3,381
2
3,258
588
1
3,213
59,845
(If more space is needed, insert edciitional sheets of the same size)
0W46AD 1000
Estate of Jeanne W. Sweeney, Deceased
SS# 199-36-4818
Form REV-1500, PA Inheritance Tax Return
Attachment to Second Supplemental Return
This is the second Supplemental Return filed by the Decedem's personal
representatives. After the first Supplemental Return was filed on or about October 21,
2003 another certificate of deposit at Wachovia Bank was discovered. The value of the
CD as ofthe date ofthe Decedent's death (July 16, 2001) was $3,258. At this time a
letter from the depository stating the value (including accrued interest at date of death) is
not available. The identifying number of the certificate is also not available at present.
Since this is the only change from the first Supplemental Return, only Schedule E
and the Form REV-1500 have been changed and filed. Schedule E has been amended to
include the new certificate of deposit and the value of the assets subject to tax has been
adjusted accordingly. The tax has been recalculated. The result is an underpayment of
$156.
RICHARD K. STEVENS~ JR.
~IAMES H. STEVENS
EMORY A. WYANT~ JR.
THOMAS R. KELLOGG
KAMI S. MILLER
1aw OFFICES
STRONG STEVENS & WYANT
A PROFESSIONAL CORPORATION
1250 GERMANTOWN PIKe, SUITE 300
PLYmOUth MEETING, PA 19462-2444
(610) 832-5900
FAX (610) 832-5914
E- MAIL strongstevens~aol.corn
July 12, 2004
OF COUNSEL
JEFFREY E JANOSKI
SAMUEL L. SAGENDORPH
(1917-1996)
GEORGE V. STRONG, UR.
(1925-2002)
Register of Wills
Cumberland County
Hanover and High Street
Carlisle, PA 17013
Re:
Estate of Jeanne W. Sweeney, Deceased
File No. 2001-00751
Dear Sir/Madame:
Enclosed is a Status Report for the Estate of Jeanne W. Sweeney,
Deceased. This is filed pursuant to the requirements of Supreme Court Orphans'
Court Rule 6.12.
The winding up of this estate has been delayed by the necessity of filing
amended death tax returns and an additional year of fiduciary income tax returns.
However, the administration should be complete by the end of September of this
year.
With appreciation of your cooperation, I am
Prof.
Dennis C. Sweeney
Sincerely,
Thomas R. Kellogg
.STATUS REPORT UNDER RULE 6.12
Name of Decedent:
JEANNE W o 8WIgENEY
Date of Death: July 16, 2001
Will No.: 2001-00751
Admin. No.:
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:
Yes ['-] No ~
o
If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: September 30, 2004
If the answer to No. 1 is Yes, state the following:
ao
Did the personal representative file a final account with the Court?
Yes _ 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? Yes [-] No [-]
Co
Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Date: July 12, 200~
Signature
Thomas R. Kellogg
Name
Strong
1250 W.
Plymouth
Address
Stevens & Wyant
Germantown Pike, Suite 300
Meeting, PA 19462-2444
(610) 832-5900
Telephone No.
Capacity: [--] Personal Representative
[-~ Counsel for personal representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE T;~X DIVISION
DEPT. 280601
HARRISF ~,~ PA 17128-0601
COHHONNEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-I~4? EX AFP C01-03)
THOHAS R KELLOGG
STRONG ETAL
1Z50 N GERHANTONN AVE
PLYNOUTH MTG
PA 19462-2qqq
DATE 08-09-200q
ESTATE OF SNEENEY
DATE OF DEATH 07-16-2001
FILE NUHBER 21 01-0751
COUNTY CUMBER LAND
ACN 101
I Amoun~ Rem/.k~ed
JEANNE
NAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLZSLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS 4
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF SNEENEY JEANNE NFZLE NO. 21 01-0751 ACN 101 DATE 08-09-200~
TAX RETURN WAS: { } ACCEPTED AS FILED { X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Es.ko.kc (Schedule A) (1)
2. S.kocks and Bonds (Schedule B) (2)
3. Closely Held S.kock/Par.knership Zn.keros~ (Schedule C} ($)
q. Mor.kgages/No.kes Receivable (Schedule D) (q)
5. Cash/Bank Deposi.ks/Misc. Personal Proper.ky (Schedule E) ($)
6. Jointly Owned Proper.ky (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To.kal Assa.ks
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/Adm. Cos.ks/Misc. Expanses (Schedule H) (9)
10. Deb.ks/Mor.kgage Liabili.kies/Liens (Schedule T) (10)
11. To.kal Deductions
12. Ne.k Value of Tax Re.kurn
NO. 01
.00
.00
.00
.00
31213.13
.00
.00
(8)
.00
.00
NOTE: To insure proper
credi.k ~o your accoun.k,
submi.k ~hm upper por.kion
of ~his form wi.kh your
~ax paymen.k.
13.
lq.
NOTE:
3,213.13
ALL
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDZT/ONAL INTEREST.
08-02-200q
NUMBER
~ SUMMARY
DZSCOUNT (+)
INTEREST/PEN PAID (-)
06 PAYMENTS
2,526.32
2.34-
(15)
(16) 1,354,56:~ X Oq5 .::":: ~0,955.3q
(1G)
.00
)
AMOUNT
.00
TOTAL TAX CRE9ZT,
BALANCE OF TAX DUE J 00
ZNTEREST AND PEN. ~ .00
TOTAL DUE ~ .00
( ZF TOTAL DUE ZS LESS THAN $1~ NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)~ YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
ASSESSHENT OF TAX:
[5. Amoun.k of Line lq a.k Spousal re.ko
16. Amoun.k of Line lq .kaxabla a.k LineaZ/Class A re.kc
17. Amoun.k of Line lq a.k Sibling re.kc
18. Amoun.k of Line lq .kaxable a.k Colla.karal/Class B re.kc
19. Prlncipal Tax Due
TAX CREDZTS:
PAYMENT RECEIFI
DATE
Chari~able/Govarnmen.kal Bequas.ks; Non-elec.ked 9113 Trusts (Schedule J) (15) . O0
Ne~ Value of Es.ko.kc SubSec.k 'ko Tax (lq) 1,35~,563.05
Z~ an assess=ent ~as issued p~eviously, 11nes 1~, 15 and/o~ 16, 17, 1~ and 19 ~ill
~e~lect ~igu~es that include the total o~ ALL ~etu~ns assessed to date.
(11) . O§
(12) 3,213.13
RESERVATION:
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCDUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December IZ, 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years) the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Sect[on Z140 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (TI P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applicat[ons ara available at the Off[ca
of the Register of Nills) any of the Z5 Revenue District Off[cas, or by ca11[ng the special Z4-hour
answering service for forms ordering: 1-800-56Z-ZO50; services for taxpayers eith special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of daduct[ons, or assessment
of tax (including discount or interest) as sheen 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 Rev[aH Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1SOi) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedsnt's death, a five percent (5Z) discount of
the tax paid is allowed.
The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty par[od. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and Gna (l) 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 par annum calculated at a daily rate of .000164. A11 taxes ahich became delinquent on and after
January 1, 1982 ~ill bear interest at a rate which wi1! vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZO0~ ars:
lntarast Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rata Factor
~ ZOZ .000548 ~'~-~'8-1991 llX .000301 ~ 9Z .000247
1983 162 .000438 199Z 92 .O00Z~7 ZOOZ 6Z .000164
198~ 112 .000301 1995-199~ 72 .00019Z 2003 52 .000137
1985 13Z .000356 1995-1998 9Z .000Z47 ZO0~ 4Z .000110
1986 iOZ .000274 1999 7Z .O0019Z
1987 lOZ .000Z74 ZOO0 7Z .O0019Z
--Interest is calculated
INTEREST = BALANCE OF
as follows:
TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Not[ce 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.
rEV-1470 EX (6-88)
,~~ INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 28O6O1
HARRISBURG, PA 17128-0601
FILE NUMBER
:3ECEDEN~S NAME Sweeney, Jeanne W. 2101-0751
^CN
REVIEWED BY Daniel Heck 101
ITEM EXPLANATION OF CHANGES
SCHEDULE NO.
E Accepted additional assets.
ROW Page 1
BUREAU OF 'rND'rVTDUAL TAXES
XNHERTTANCE TAX DI*VT-'::TON
DEPT. 280601
HARRTSBURG, PA 17128-0601
THOMAS R KELLOGG
STRONG ETAL
1250 N 6ERMANTONN AVE
PLYMOUTH MTG PA
COMMONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTZCE OF DETERMZNATZON AND
ASSESSMENT OF PENNSYLVANZA
ESTATE TAX BASED ON FEDERAL
CLOSZNG LETTER
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
:? '~ ~OUNTY
ACN
11-01-200q
SHEENEY
07-16-Z001
21 01-0751
CUMBERLAND
202
Amoun'l: Remi~:~:ed
RE¥-75& EX AFP (Ol-O~:l
JEANNE
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGXSTER OF WXLLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit: ~:o your account:, submi~ ~che upper por~:ion of ~hi$ form wl*h your ~:ax peymen*.
CUT ALONG THZS LZNE ~'~ RETAZN LO~ER PORT'rON FOR YOUR FZLES ~
REV-736 EX AFP (01-02) ~ NOT'rCE OF DETERMZNATZON AND ASSESSMENT
OF PENNSYLVAN'rA ESTATE TAX BASED ON FEDERAL CLOS'rNG LETTER ~
ESTATE OF SNEENEY JEANNE N FZLE N0.21 01-0751 ACN ZOZ DATE 11-01-Z00q
ESTATE TAX DETERHZNATZON
1. Cred/t For State Death Taxes as Ver/f/ed
2. Pennsylvan/a Inher/tance Tax Assessed
(Exclud/ng D/scount and/or Interest)
1nheritance Tax Assessed by Other States
or Terr/tor/es of the Un/ted States
(ExcludAng Discount and/or Interest)
Total Xnheritance Tax Assessed
5. Pennsylvania Estate Tax Due
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
TAX CREDZTS:
58,q29.01
.00
~9,986.00
58zq29.01
.00
.00
.00
PAYMENT RECEZPT DZSCOUNT (+) AMOUNT PAZD
DATE NUMBER ZNTEREST/PEN PAZD (-)
TOTAL TAX CRED'rT
BALANCE OF TAX DUEI
I
ZNTEREST AND PEN.
TOTAL DUE
~ZF PAZD AFTER THZS DATE, SEE REVERSE STDE (ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE~UZRED
FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR),, YOU MAY BE
DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.)
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYNENT:
REFUND CCR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2160 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 9160).
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: REGISTER OF NILES, AGENT.
A refund of a tax credit 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 Nills,
any of the 23 Revenue District Dffices or from the Department's 26-hour anseering service for forms ordering:
1-800-362-2050; services far taxpayers with special hearing and/or speaklng needs: 1-800-667-3020 (TT only).
Any party in interest not satisfied mith the assessment of tax as shown on this notice may 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,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
OR
Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 17128-0601,
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 1D, 1996, tho first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent before January l, 1982 bear interest at the rate of six (62) percent per annum
calculated at a daily rate of .000166. All taxes which became delinquent on or after January 1, 1982 will bear
interest at a rate ahich mill vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue.
Interest Daily
Yaa__r Rate Factor Year
1982 ZOZ .000566 1988-1991
1983 162 .000638 1992
1986 117. .000301 1993-1996
1985 132 .000356 1995-1998
1986 IOZ .000276 1999
1987 92 .000247 2000
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
The applicable interest rates for 1962 through 2004 are:
Interest Daily Interest Daily
Rate Factor Yea~ Rate Factor
112 .000301 ZOO1 92 .000247
92 .000267 2002 67. .000164
72 .000192 2003 52 .000137
92 .000247 2006 42 .000110
72 .000192
82 .000219
X NUHBER OF DAYS DELZNI~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 caXculated.
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG;, PA 171Z8-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEIflENT OF ACGOUNT
REV-1607 EX &FP C01-03)
THOHAS R KELLOGG
STRONG ETAL
1250 W GERHANTOWN AVE
PLYHOUTH HTG
'04 SEP 15
DATE 08-16-2004
ESTATE OF SWEENEY
DATE OF DEATH 07-16-2001
FILE NUHBER 21 01-0751
:2~OUNTY CUHBERLAND
ACN 101
JEANNE
I Amouni: ReIi~ted
I
~-'/-~:
HAKE CHECK PAYABLE AND REHIT PAYHENT TO.'
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper port/on of this fore with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ESTATE OF SWEENEY JEANNE W FILE NO. 21 01-0751 ACN 101 DATE 08-16-2004
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHO~/N BELOW/
IS A SUNHARY OF THE PRINCIPAL TAX DUE., APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE.. AND., IF APPLICABLE.,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 08-02-2004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
60,955.33
PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
~ SUHHARY OF
08-02-2004
08-02-2004
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR),
ALL 006 PAYHENTS ~
2,526.32
2.34-
.00
58,431.35
TOTAL TAX CREDIT
60,955.33
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: JEANNE W. SWEENEY
Date of Death: Jul y 1 6, 2001
Will No.:
2001-00751
Admin. No.:
Pursuant to Rule 6.12 ofthe 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:
Yes JiLl No 0
2. lfthe answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. 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 IiI
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: N / A
c. Did the personal representative state an account informally to the parties
in interest? Yes 0 No UI
Date: Feb. 11,
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
and may be attached to thi/9oy. III
2005 (~~.
Signature
~
(:.:::>
Thomas R. Kellogg
Name
Strong Stevens & Wyant
1250 W. Germantown Pike, Suite 300
Plymouth Meeting, PA 19462-2444
Address
610-832-5900
Telephone No.
Capacity: 0 Personal Representative
[]I Counsel for personal representative
~