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HomeMy WebLinkAbout02-0827 Will PE~N l--I-~OR PROBATE AND GRANT OF LETTERS TESTAMENTARY Estate of. MARIAN HIMES No. 2\-001--R2.'7 19 Social Security Number . Deceased. SS#160-16-6836 ToVONNA OTTO, Acting Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania also known as The petition of the undersigned respectfully represents that Your petitioner(s) is/are 18 years of age or older and the Personal Representative(s) narned in the will of above decedent, dated Or1obey- If ,)If,,)OO/, and codicils dated None (state relevant circumstances. e.g. renunciation. dearh of executor, erc.) Decedent was domiciled at death in Fi.:J.AJ ~I"!l County, PelU1sy]vania, withhislher last family or principal residence CJ"8t l,tlJ'/b at 1700 Milrkpt Strppt Camp Hi 11, P^. 17011 (lirt street,rwmber and zip code) 'Decedent, thenBl-years of age, died AI/91/<;t 9, ?nn? m Holv Soirit Hosoital. Camp Hill. PA 17011 ,19_, Except as follows, decedent did not marry; was not divorced; 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 an incompetent; Decedem at death owned property with estimated values as follows: Personal property Personal property in Pennsylvania and Personal property in Philadelphia County Value of real estate in Pennsylvania situate as follows: NONE (If domiciled in P A) (If not domiciled in PA) $ 100,000.00 $ $ $ WHEREFORE, petitioner(s) re:;pectfully request(s) the probate of the last will and codicils presented herewith and the grant ofletters TFSTAMENTARY thereon. (restamentary, administration, c.r.a., administraJion d.b.n.C.l.a.) ~C~ ~ ~ ;; ~3 " " " " - 5 e ':;' . .- -" .0.. ,,~ ~ 0 " .~ co /04 B~rklev Drive Mp~hilnic~bl/rg. PA 17050 10..21 (Rev. 5(95) \ -=1- -88-2 OATH OF PERSONAL REPRESENTATIVES COMMONVrEALTH OF PENNSYLVANIA SS COUNTY OF l4*ll(lxtl>OO.l~:m CUMBERLAND: Thepetitioner(s) above~namedswear(s) oraffirm(s) that the statements in theforegoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as Personal Representative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me Ihis 12th day of ~i~ ~ Estate of MAR Tllt:TMF<; 14~ (~t ~NN CP,^\-!FOR[) '^ ,.' . . E" ~ No.21-0z-821o_ also known as Deceased DECREE OF PROBATE AND GRANT OF LETTERS TESTAMENTARY AND NOW, SEPTEMBER 1". i 200? in consideration of the petition on the teverse side satisfactory proof having been presented befote me. IT IS DECREED that the instrUment(s) dnted 10-4-2001 described therein be admitted to probate and filed of record as the last will and codicil(s) of the above named decedent aild'Letters TESTAMENTARY are- hereby granted to ANN r.RAWFORn FEES Probate........:................................ $ Short Certificate(s)....................... $ 200.00 18.00 ~M~~~~ ReglSte of LIs A M4PJI,fJ I-<tP.r.INI~. #0299 . - AITORNEY (Sup. Cr.l.D. No.) 1845 Walnut Street, Suite 2240 Phil"riplrhi". pn 191n~ ADDRESS '-.. R<!Illlm~...~.~.t.f.~...p.~.ge$3 12.00 Inventory...................................... $ Judicial Computer Project ........... $ ~ n n Inheritance Tax ........................... $ Pleadings and Papers n...._............ .$ Tax Affidavit(s) .................................. $ $ $ (215) 568-9804 .............................................. TELEPHONE NUMBER Total................ )1~.OO Filed 9-13-2002 A.D.. . mai led to atty 9- 13-200"2 - - 10-21 (Reverse) (Rev. 5/95) I-JIO'i,HO'i [{LV')/H{, This is to certify that the infotmation here given is correctly copied ftom an otiginal certificate of death duly filed with me as Local Registrar. The otiginal certificate will be forwatded to the State Vital Recotds Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this cerriflcate, $2.00 p 8507138 No. a~'fE,~ ~///J Y Lal Registrar iZ~ /"':_..2tJCJ ;;L Date ""C~'~S'\W_2!&1 COMMONWEALTH OF PENNSYI..YANIA . DEPAATMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH "~~E/~"IN" '" ~E""'ANEN" BUcCXINI( Marian H. Himes ST"'E~lu.~u..e(fl sex SOCl"LS~ClJl'I'TY"li"~~1'I o..TEOFOVcH""",n""Oo,,'_J Au.. (>1'1 '1, .J.iJ(}J...., N""'EOFO~CEOENTIF...,M_.,l"l I.Female .. 160 - 16 - 6836 ..OE(L..,8"""l''II 1.mOE.... , 'l"EJ..IO. - - BI~IC..."'" "I..OG(OFDE,(J"HIC"<<>oNy__....""'.."...""""'.._1 SIo!."'~"'"9'C""""\'1 HOsPITAl.; Mercersburg, I"""_~ 1. PA .... FACIUfY'lAMEIH""'...."'"""_llMIlI'...oncl,...,.,~' 81 'l"ro , COIJNTY Of DEJaH ;(I Cumberland .. u.,~,U k. OECfDENTSI,I$UJ.l.OCCUf'JO:I'lOH ~~4~"::'~;), II.. Homemaker n. Own OECEDENT'$"'M.lNGADORESlI{Sor....C~IIi:>wn_sw.,Z-"'CocIoI 1700 Market Street Camp Hill, PA 17011 ... F1Jl<ER.SN..I.tE{F...."'_.Uof) home OECEOE'lT"S "CTliAl RESiDeNCE -- ""_",,,0) 11..Sl... PA ~_o ~\o MAArTALSTAl"US.l,.l_ ,,-"'_._. """""",,,lSoooclyl Widowed RAC!-"~""';"".__.."C ,.-, lo:white SUFMvINGSPOl,ISE [~._."""'-- Uc.o ~.__.. ,~. ~ -- ~.. rllmhprl.=lnn -...Np1 l1~~=-..':::'aI "'OTHE~'SNAl,.lE(F..,M""",_"'_s...<n_l - ... INFOA....#,HT.SloIAlU>lG..OOFlE 'S....'c;wro.."PA '.'-17'0284 Berkeley Dr~ve 2Ob. Mechanicsbur 5 i>UCEOF 0l$PCl5!TlON."'.....alc........."c,..""",.,. LOCAtlON.C~,SI....z;"CocIo OtOl,,",~ Mercersburg, PA !Kairview Cemetery 1\.,17236 N,u,oEANOAOOfI.ltssOl'FACIl/TV l.n;1.nger- rl.es unera orne ~.Inc. 47 N. Park Ave.,Mercersburg, PA UCENSE'lI,lMBER O.o:rE$lGN'Etl ~,o.,.._1 !31>. HIe? -rl,",S-r Uc. l<I~\.f" \\lO.S CASE REHR~~O TO "'EOlCAL !XAMIN~AiCOAONE~l _0 I ~ < i ... IfolFOAt.lAN-rS'lAl,.l((T~....., J Albert ch Ann Crawford *. ~ OlSPOSITION. ~c_o 0II>00t~ _"-$1.,.0 _0 ah. """"'"~ =. '10,'" allI'Iy."""''-OQo.cIo.'nOCC......,.,',..lim..".'.."''P'OoClrIl.lod (Sq>oo.o-.-T~~,_l. n.o. '~MO 11"'EOF OEATN OA1f~FlOtIOU"CEOOEAO{"'''''""O.y,~ ~ z~'-- ~. ...,g 24. 2 '. 55"" 7M:!S. ~\ 0 Z&'02- v.~" En,.,,,,"_.Onj_orCQ_.'ion.wh;e~ClI_''''cIo.,h Ocnol."'.,',.._....,.,....,oueh..ClI'di..or'..".'aIOf)'.".-l.._al,.....'.;Iu'. l..."""'............""ItId>.... ~ (: c,"rNnv'I'rs.C-\.I,L..M1- OUETOIOflA.S"CONSEOIJENCEOF) I^\Z.O - 10;. OUETOIOflAS"CONSEOUENC!OF)' ~Irt- 11.-U.~ OUETO\()R"SACONStO\JEtlCEoPt e."'~1 s:lfU>\<.C.) WERE AU"tOPSY FINOINGS l,.lAH"'EROF OE..TH -.usu: "R~ TO COIolJ>I.ET1ONOf'CAUSE ~- @ -- 0 ~-, - 0 ~-.rIoo''''' 0 _0 ~ 0 s...;c.,. 0 Co.lIl$_I>Od<<_...... 0 OATEOF 'NJURY \"'","",O.y.-' ,,,-....... 'inl......_ 1.......-- : ""Illll; "'''-sOgnil\c'''_~'Oclo.'''_tII.O __~;"Iho~_lt>'oft...~1 TIME OF II<<JUfll' INJURY rirWOAK? OESCRUlE HOI<'MJ'JI';'I"OCCli~O ..... 0 'lO0 .. ~ i>UCE(lFII<<JURY.",hom., rorm. 11'_. 'OCO""'._ llY_",C,!SQec.M ,~ ~ 5IGNrirUREAHOTTnEOPCER1IFIER ~L-,",D - CDlTII'lI""c-.............. .CU\1Inll<<lPWtSlClAMI""_...'''''r>Q...u..'''''''..h..,,''".'''''''..'''''''''....,h..''''''''"''~_'h.''''O'"'''''..od"om13' TI>__..""~.""'...._....,._c...ul.J.nol"'.n_'...,.,od , @ ~ o " o , 1 '''IlONOVNCINClANOCe''TlNI/oI(l ~HYSICIAN ,Ohy""..n ""'" "",nou"",,,,,,d"''''''''' O......Inq"O...MQ!_\ T~__"'Tn'f~""~., 6..", """c.....""., 'h. IIm........,'''"I.... '''''''u.'O''''..u.>j'I'nclm.Mo,u ".10<1 1~111"1~17, II loc.orlONiSo'_. C.....-. 510,.) 0" "'CENSENUMeUI OrirESIG...,OI"''''''"'.Ooy._' Jii'll H.IP 1'1lP:S-1 Jl.. (J 'lOfJ!- "'AME ANO AOOFlESSfY OE"SONWHOCOMPlETEO CAliSE ~ O(ATH II'em27JT~"'l><1nl T~c 1~lmD .--;" ~/ o 03 ...v: /.Ui,Aiv',.,</rs7' ~7, n r' ?--Z /7tJ O,,"EF'LfO(l,.loror. y....., " .' LAST WILL AND TESTAMENT OF MARIAN H. HIMES 21-02-827 I, MARIAN H. HIMES, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. .' Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and ifthere is a conflict, the memorandum having the latest date shall govern, Article IV All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to my children, ANN CRAWFORD, of Mechanicsburg, Pennsylvania, and DAVID M. HIMES, of Potts town, Pennsylvania. However, if a beneficiary does not survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the beneficiary would have received had he or she survived me by thirty (30) days. Article V I nominate, constitute, and appoint my daughter, ANN CRAWFORD, as Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my son, DAVID M. HIMES as successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix or successor Executor shall receive reasonable compensation for services rendered to my estate. Article VI In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in hislher absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and - 3 - (j) to receive reasonable compensation in accordance with their standard schedule offees in effect while their services are performed. IN WITNESS WHEREOF, I, MARIAN H. HIMES, hereby set my hand to this my Last Will and Testament, on O~ L/ I 200 l, at Harrisburg, Pennsylvania. k . tf744-1! WW1'fXP MARIAN H. HIMES In our presence, the above-named MARIAN H. HIMES signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address q 45..&:0 ~fl.J\ ~ -( ~~1t1 II 109 t,LJ5 Sir f),i1J17M-f'!J./ ;Jb~ I J>~ 17/17f -4- I, MARIAN H. HIMES, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by MARIAN H. HIMES, the Testatrix on O(.~;1.v1 L-/ 2001. I L~i<<~ Not Public 'Pl~7 JI" ..M~ MARIAN H. HIMES Notarial Seal Manelle F. Hazen, Notary Public Lower paxton Twp., Dauphin County My Commission Expires Sept. 23, 2002 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by JO,'\"3I((i A. f-I.N/fJnj and /(nro:n E //I1Pr , witnesses, on Or./,Yl;u, L/ / itness t:/ < d/f~~ Witne; .' ,2001. ~'1llf~ Not Pu IC . Notarial Seal Manelle F. Hazen, Notary Public Lower Paxton Twp., Dauphin County My CommIssIon Expires Sept. 23, 2002 - 5 - FROM : HERR I NG FL V' FAX NO. 239 596 1452 Dec. 23 2002 10:43AM Pi {;ERl"IFICATlQN 0.' NOTICE UNDF.R RULE S.Mal Name of Decedent: MAre j /IN fl. }II J'f F'.J' Dl1te of Death: Will No. :2 (JO.:J,. - 0 oR r9 7 Admin, No. To the Register: 1 certify tha1 notice of (beoelidallnw.-) eotat2 administration required hy Rule 5.6{a) of tb9 ~lJM" Court Rules was served On or mailed to the following beneficiaries of the above-captioned eslale on if / t!J..ff~"'" J : ~ ~ /-11'1'" c'R AWrDie 7J :!.2ttVII) M. /1/11.( F..r . ,;21)( :lIselr .n-''/' PJPIi/&" f Jf4e ci Clllc.,J'bvV'l ' /7()~ /(lARK?! f? D Itr-lbcv fI P If . NO.<lr r/J4.I7aJ'CJ .f7f<l&~ Notice has now been given to all persons entitled thereto under Rule 5,6(0) except I~/ ~{.:J-- Signature d l1'l~o- ~ r....... Date: Name /t-, j1.( IfRrJ At fhr7(A/ N ~ Address 1f9J 1L/1i/./lu7 ~r (jj ~ -f'p/ff ~ I .~, Jql~3 r 'l'elephon~/J) f6R- tf'a '/ Capacity~ _ PC7eprc:sentative ~unsel for personal representative FROM HERR I NG FL FRX NO. : 239 595 1452 .........IIoIloVy\.;..l,. UJ..I\.oL J.J.J.~J...L U~J,.""'L..\..- Carlisle, PA 17013 Phone: (717)240-6345 Dec. 23 2002 10:44RM P2 711, ),/'0. 7717 PHILADELPHIA, PA 19103 X\IvQ) ~'\AV \ ~f)d- f 1\ ~ ~ ~ 1\': \UV' \~\ ~ \Q, \ '('-- '1- ~ ix ~IJ (SJ \'> ~\'O... ~,./ ~\~ ~~o:,.'< 3.,\~~ (\ ,\W (\'(\ ~ \. ~ '\ (J v' I' ~ Date: 12/13/2002 HERRING A MARTIN ESQ 1845 WALNUT STREET SUITE 2240 RE: Estate of HIMES MARIAN H File Number: 2002-00827 Dear Sir/Madam: It has come to my. attention that you have not filed the ~ertifiCation of Not1.Ce Under Rule 5.7 (al in the above captioned estate~ As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July I, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 12/23/2002 Your prompt attention to this matter will be appreciated. Thank You. ~y, D~M~~~~~ DEPUTY REGI STER OF WILLS cc: File. .. Personal Judge . . . Rep~esentative(s) 0' CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: f1 A Ie I f} /'./ !1Vf/IN-r . a Will No. ::2 OOd- - () o~ a 7 tl. ill rt ~(' "'ao<> J- Date of Death: o Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of th)' Orp}JlU1S' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on '11ri}..~ J : ( - &lM Address tf/V N M. J-1Itl{~.J . .;) 1} 'i J] ER 10 L::-Y I Ne ct Ci1lc..f'b('/f'J~ 17fJo J/l!IRKn , V> tJ If--!'/b~/ fI (? /}- , ,;../Ol/r ;JJP/ i/k clt f'rltJ TO fn) lJ/fUt/J (/t9. /7aJ'tJ srf<1.:~ Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Id) ,;9;;~.:2- I I Signature a tfl~- Name j} ( M 1Il?11 AI fhf(~ N (;- Address 1~9J Ll./lflf/t./1 c.CT ~ ~ J'/J rff .;fJ.ljO ~I .~,JqIP3 " / Telephon~JJJ J6 t - l' <f 0 'j t -r-..... Capacity: _ pe~epresentative ~unsel for personal representative ~15lGexCUO) (7 - Y,?,- ?- REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT .'. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 2IIl601 HARRISBURG, PA 171~1 OFFICIAL USE ONl.Y / - FILiiirUMBER.--....----.-------... 2....l_ - lLL D....8.2 L _ _ 00lINTY<mE YEAR NUUBER I- Z W Q W () W Q DECEDENrS NAME (LAST, FIRST,AND M1Il1Jl.E INITIAL) SOCIA1. SECURITY NUMBER 160 -i6 6836 DATE OF DEATH (Mu.oo-YEAR) 08/09/02 DATE OF BIRTH (M!HJD- YEAR) 12/13/1920 THIS RETURN MUST BE FIlBIIlIlUPlJCATE WITH THE REGISTER OF WILLS SOCIAl. SECURITY NUMBER I!! .,!llI! !i!lf8 ulil.... ~.. o 3. RemaInder Retum(dBled08allpdorlo12-13-8Z) o 5. Federal Esta!Il Tax Relum ReqoiIed 8. Tolal Nunber of Sale Deposit 80,.,. o 11. EleclIonfDlax underSoc. 9113(Al_""'0} 1845 WALNUT STREET SUITE 2200 PHILADELPHIA. PA 19103 (8) 361.651. 91 (IF APPLICABlE) SURVIVING SPOUSES NAME (LAST, ARST,AND MIIlDlE IlfTlAl) Q 1(lriglnal Return o 4. UmI1lld Eslate o 6. DecedefIt DIed T_\.,o.",,,,,,,,",) 09. UtIgalIon _sReceived o 2 Supplemental Return D 48. Future InfBmsl:Compromlse(dIlerldl8ll"'~12.a2) o 7. Oecedent Maintained a Uvi1g Trust __"""'J o 10. Spousal Poverty Credit (daleltd8dl between t2-31-911ft11-1-llS) z o ~ :::) l- ii: c( () W II: 1. Real Estate(ScheduleAl 2. _ and Bonds (Schedule B) 3. CIose~Hekl~, -i>or Sofe.l'roprietolship 4. t.brfgages & Notes _ (Schedule D) 5. Cash, Bank Deposits & t.Isa!IIaneous PeIsonaI Properiy (Scl1oduloE) 6. Jointly Oomed Property (Schedule F) o 8epam1e BiIIi1g Requested 7. _.VM>s T..nsr.rs & Mlso.lla"eo... Norl-Probale Properly (Sd1edule G or L) 8. Total Gross _ (tolaI Uoes 1.7) 9. Funeral Expenses & _1_ Costs (Scl1odule H) 10. Debts of Decedent, Morlgage LilblltJes, & Uens (SoheduIe I) 11. TotaI_(\olaIUoes9&10) 12 Net Value of Eslato (Line 811rinl1s Line 11) 13. CI1ariIabIe ardGovemmenlal BequestsISeo9113Trustsror_an_lolaxhasnolbeen made (Schedule J) (11) (12) (13) 17,349.86 344.3"2 05 -0- (1) (2) (3) (4) (5) -0- 185.678.76 -0- fl- 175.97Z 15 (6) _fl_ (7) -0- 15.191.00 (9) (10) ?,l~R RIi z o ~ I- :::) 0- S o () ~ 14. NetVaIue SUbjodtoTax(Line 121lin11s Line 13) SEf IlSTRUClIDNS ON REVERSE SIDE FOR APPlJCAIIlJ; RATES 15. Amount of line 14 taxable at II1e spoosal lax ..Ie, or transr.rs under Sec. 9116 (aK1.2) _~ x .0 __ (15) 16. Amount of line 14 _ at _..Ie 344,3022_OlllilL (16) 17. AmountofUne 14 taxable at sibling rate x .12 (17) 18. Arnown of Une 14 taxable at ooIIaleral rate x .15 (18) 19. Tax Due 200 CHECK HERE iF YOU ARE REQUESTING A RcFdND OF AN OVERPAyr\1EhT (14) 344,302.05 -0- 15,493.59 (19) 15.493.59 Decedent's Complete Address: , 1700 Markpt Strppt CITY CamD Hi 11 I STATEPA I ZIP 17011 lax Payments and Credits: t Tax Due (Page 1 Line 19) 2. CredilslPaymenls A. Spousal Povel1y Ctedit B. Prior Payments ? . 046. 53* C. DIscounI (1) , ~ aQ 1 ~Q ToIaICRldiIs(A+B+C) (2) 2.046.53 3. InIerestIPanaIty ff applicable D.lnteresl E. Panalty TotaIlnteresUPenalty (D + E) (3) 4. ff Line 2 is greater lhan Une 1 + Lila 3, enter II1e dilference. This is II1e OVERPAYMENT. Check box on Page 1 Uno 2110 RlqUllSt. _ (4) 5. ff Line 1 + Lile 3 is greater than Lile 2. enter the diI!enlnce. This is the TAX DUE. (5) 13.447.06 A. Enler Ihe interest on the lax due. (SA) B. Enter the Io1aI of Lila 5 + SA. This is Ihe BAlANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT .. "if" ,. ., ." ,- 13,447.06 ~ ,"",,' " PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN 'X"IN THE APPROPRIATE BLOCKS 1. Did deoedenl make a transfer and: Ves No a. retain the use or income of the property 1ransIened;.......................................................................................... 0 ~ ~ =::.::.~~=~.~".:.~.~.~..~..:~.~.:.i~."'::;.::::::::::::::::::::~:::::::::::::::::::::: B d. receive the promise for fife of ei1herpayments. benefits or care? ...................................................................... 0 2. ff deaIh occurred alter December 12, 1982, did deoedenllJansfer property within one year of dealh 3 ~~:,=Irusl~:~..~;;;;;~.b;;;;k.;;;,;;;;;;~;;;;:.~~~~~.~.;;;:.;;.~~?:::::::::::::: B ~ 4. Did deoedenI own an ktdiv_ Ralirement _. annuity. or other ~ property which oontains a banefidary designation? ........................................................................................................................ 0 IXJ IF THE ANSWER TO ANY OF THE ABOVE QUEsnONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. UnderpenaltlesdP8lPY. ldeclarelhatl haYe8lCllRlined Ills 11!Ium, IncIudingao::oqJBnying schedules and sIaIements,and b the besldmy knowIBdgenbelief, lis We, mrrectand aJIIIIII*. Dec::Iaralk>n ofpnlP8l8folheru...1Je per.maI t8pl85tlIlIatiwls based on aI nIonnationolwDdl preparerhlls ~ knoMedge. SIGNATURE ~N R PONSIBLE FOR FILIN~ RETURN . ...... ADDRESS ' . ~ SlGNATUR1~FtR~~~J~~E~~~~REPRESENTATIVE Mecbanicsbur9. PA 17050 DATE 3/1~ /03 . , DATE ADDRESS For dales of dealh on or aIIllr July I, 1994 and before JanUlH}' 1. 1995, Iha lax rale imposed on Ihe nel value of IJansfers to or for Iha use of Iha stIViviJg spouse is 3% [72 P.S. ~9116 (a) (1.1) 0)]. For dates of death on or after January 1, 1995, Iha tax rale imposed on the nel value of 1ransfers to or for Ihe use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (;lI. Tho statuta does not exemol a IJansfer to a SUl'IMng spouse from lax, and Ihe stalutory requirements for disclosure of assets and fiting a lax ratum are slil applicabla even ~ II1e surviving spouse is Iha only beneficiary. For dales of dealh on or after July 1, 2000: The lax rate imposed on the net value of IJansters from a deceased child twenty-one years of age or younger at death to or for the use of a naiural parent, an adoptive parent or a sfepparent of Iha child is 0% [72 P.S. ~9116(a)(1.2)]. The lax rale imposed on Iha nel value of transfers to or for Iha use of Iha decadenfs tinaal beneficiaries Is 4.5%, axeept as noIad in 72 P.S. ~9116(1.2) [72 P.S. ~9116(aXl )1. The lax rate imposed on Iha nel value of transfers to or for the use of Iha decedent's siblings is 12% [72 P.S. ~9116(aX1.3)). A silIing Is dafined, under Section 9102, as an individual who has alleasl one pamnt in common wi1h the decedent, whelhar by blood or adoption. *SEE ATTACHED PRIOR PAYMENT "RE: ESTATE OF PAUL HIMES". 01/08/2003 15:44 7175419223 JAN L BROWN & ASSOC ClIllIIONlIIAL TN Of NIINltVL "AIIIA Hl'AIlTIIINT Of UVINUI MOnel 0' _llTAIlCE TAll AI'~. Al.LOIIAIlCl! . ._~. OF IllDUCTJ_ ANO __ OF TA. l\O'Jt~~ IUIltAU 0' JNOlV1IIlIAL TAllES INMntTMCE TAl IIVI." 1EPt. ta...) HMtItIIllUs, PA l11a.."'1 MARIEllE F MllEN JAM L IROWN I ASSOCIATE .'5 SIR TMOMAS Cl . Hill PA 17109 DATI I.TATI Of DATI lIP DIA TN PILI .....It COUlITY ACN 11-26-2011 MIIlES 01-14-2001 Zl O1-"SS CUMIERUND 101 _t _tteot PAGE 05 "-lIU'a... ,II-III P'AUL T NAKI CHICK PAYAIILI AND RIIIIT PAYHIIIT TOI REeISTER OF WILLS CUMlERLAND CD COUIT HDUSf CARLISLE. PA 11115 CUT ALONe TItl. LX_ .. RITAIN LDIIIR ,.TIDN 'OR 'tOUR IlICORDI .. .. i1W:UW-.x-_-n.-ii)-"'TTci--..-iii-liiiff1liEi"Yii-'iHiA"iiiiiiiT~Ai.Liiiiiii~~-_a-__a_ DIULLllWANCl 01' HDUCTlllNI AHll A..NtIINT OF TAX .STATE OF MIMES I'AUl 1 Jlnl lID.21 01-0935 ACN lOl DATI. 11-26-2001 c ) ctlUlID TAll IlE1VIlIl lIAS. I X I ACClnt. AS fiLED IIllIUVATlON CGNCUNIIl8 I'UTUltI INTlRIIT - lEI RlVl.Rn ","AIlED "'''LUIl 01' UT\IlllI .II.D 1IH: ORlelNAL RETURN 1. -.t lat.t. (_18 Al (11 I. 1_. _ _. 1_1. II III S. Cl.Mlor IIa1d .t...."'..-""I. !ftt..,ot 1_1. CI IS' 4. .....-.'lIot.. _10...1. 1_1. DI 141 a. CMlV'IenIl ....It.IIU... P.........l P~rty IS"'''''...... U .'J .. ""I"tb _ Pr-', 1_. " .., 7. T....f.... (_1. 01 171 .. T.tal 110Mb A'PllaVO DlllUCTlllNl AND IXIMPTlOM; .. '_01 _01_. eo.toMh.. 1_'" 1_. HI If' It. _tol_~ U...IUU../U_ 1_. 11 11" 11. Total _1- U. ...t Valla of T... ........ 15. _ltoI>1oIDo__tol .....h, lIon-01Mteot .I1S T.....t. 1_0011 14. ...t '161... .f ,.t... _-' t. t... .,. .DO .DO .00 ..0 54.212.7. .00 III .00 .00 IUI 1121 (151 1141 ..,.-, To 1....... ....... oNCtU to ,..". ~t,. _It _ _ _ta_ .f ta.1o f_ olth _ t...-,. 54.212.71 no 54.212.7& .00 54.212.1. WOTIl: ~i"",.;r_~L= t:=.p~:i=~, Dfu:t ~~ -::,;:';:r:h.::-'W"tiSS A..IISIIIHT 01' TAlCI It. ~ .f U... 14 ot ___1 r.t. lit' ',754." . 110 _ .88 16. _t of La... l' __1..t U_lltlo.. A .,to 1161 45.471.40. "'5. 2.0"'.55 17. _t .f U... 14 .t 8.1111.. ..t. 1171 . DO X 12 . .00 U. _t of lI... 14 tlUl.lo .t e.Uotwol/Cl... . rot. 1101 . II X 15 . .00 19. ..""'1001 t_ _ 11'" 2.044.53 _'AIII IT Il'III . . TOTAL TAX CHDIT DALANCI Of' TAll IUI Ill'nltUT AND NIl. TDTAL DUI. 2.0"'.55 .11 .00 .00 . If 'AIII AflIt IAn JNO_TD. IU _IS. '011 tAl.QJlATJaI IIf' _1TlMAL _sT. I 1f TOTAl _ IS LESS TtIAII n. IIlI PA_IfT III IQlIItED. If TOTAl. _ III .'UtTP AS A _IT" IClIl, _ MY H _ A 11I_. II' __ 111I 01' TIIU _ ,.. _TIUCT_.I 01/08/2003 15:44 7175419223 ~.I"'I>(.""" ." COIlMOIMEALTHOF PENllSY\.VANIA DEPARTMENT OF I\!VEIlUE - DEPT. 2I0I01 IWlRISIIUlIG.'A 111'" OEC&OENrs HAAI: t~T, FIRST. AND t.IDOL! IfITIAlJ \!! II! JAN L BROWN & ASSOC REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ~ w o w u w o HImea Paul T. llATE OF DfAtH(lMOO-'''' llAlE Of "'"'"(....IlO-..., 01114/2001 0112 17 I1f APf'\JCA8I.EI SURVMHGU'OlI6E'6 _llAS'. FIRST. AHO IoIOOl.E 110''''-1 HIm MarIan 00 I 0lIrjINi- OH_~ o I.DeoodentDiollT__....-""l Oe.UIgolIoII_- o 2_Su\'n7*"~ o 4a. FuUa........~_fl..,.'z.la.lt) o T.~_.l""TMI_",,~T"" o 'O.SpooIIIP_CIIlIl,.___'....,......1lI PAGE 02 FUIIU_ aocw.lItWlI1Y_ 1 -03-1756 _______ItWIIHTHE "EGI8T!R OF W1U8 SOClAL-'~R 18 --1-8-88 o 3. "1mIIndIrR.un ......,.,..a.,.. o H_em.T._RoqoOod _ I.TatoI_..~IlIt>Od..... o 1l.E_"""""6oc.ellIW_"", - MIl I F. H 11_/11_ JanL.B n& TElfPHOHf HUMlIl!R 717- 550 z 5 ~ ~ ~ 1.1leoI~(_") 2._...._.-8) 3. CIoIoIJ _l:oIpclMoo. PII1nOlII1lp OIIlo1o./'...._P 4.*,,-'__(lIdIoduIoOI I.CaIII._DopooIIo"'" I-r__~ (&:IIoduIoE) &. JKiItIoI Oonod,.."." ~ F) o --..~ T._'_'_"- - __P1OpIIIr ,_IIDOIL) '.T*__\1OIIILNlI.T) e.f_E_'_.....CooIII_HI 10 Po'* oIllooodoMt 1bliIIlIt~.' UIoIISdtadUlo Q 845 Sir Thomee Court. 5ul1e 8 (I) (2) (3) (4) (I) (&) (I) (8) (9) 1'0) \l. C_"""Gch4..',III____91l3 T........_.._.... IlUnot_ (13) _(_Jj -- ~ ;:..":\.' cO 14.IIoI_MlKtIl Tul\.N'2 _L""l) liE IIm'RUCTION.OlI_1IlE FOIl AI'l'I.ICAIIlf RArE. 15. AmounI..L... 14_....1pllUIIl.. .....0I___.,llllll\.2) '6. ArnoontafLloo'4_1l__ !7."......otUlol._Il._.... ..._..L...'4_.._.... \9. Tu_ n. T....OIIII.l:Uan._LM.& 10) 12./loI_oI~(Uno._un.1\) z 52 ~ 5 A. ~ S 8.734.38 x !!...- {\5) 45.47840 x ~ II'} X ,12 (17) X.16 (11) " ..m'; 54.212.18 .J 54.212.70 (1\) (U) 54.212.78 114) M.2~2.78 2.046.53 It&) 2.048.53 01/08/2003 15:44 7175419223 JAN L BROWN & ASSOC PAGE 03 Dfc"nt'a ComDleta Addrw.: STRm_55 QlY I STAll! I lIP Tlie Paymants and CMlts: , TIl<Dut(p.IUneI8) 2 CredlIIPaymentI A. SpouooI "-'Iy ClediI 8._~ C. llItcounl II) 2.048.53 TolIlCllCltl(A"S+C) (2) 3, 1ntnItn'tn~~oppI/cIIlIo O,lnt_ E. PInIlty TolIl InlenlIWIIlIti( o..e) (3) 4. . Line 2 . gI8Ilor IIIan Une I .. U.. 3. _ III _. Till! It !he O\IEAPAYIlEIIT. Cllodl.... _.....1l... at to ...._ 0....... (4) 5. If Uno' + Une31.~_ Line 2. _1\Iedl<<ortnce. ThIt ,,\he TAX IlUE. (5) A. Enw 1he _ M...... b. (5A) B elll8r"'1OIII of lint 5 + SA. TIIIt II "'IWNlCiE DUE. (58) Make ChecIc Payable to: REGISTER OF WILLS. AGENT 2..046.63 2.046.53 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PlACING AN .X" IN THE APPItOflRIAT! BLOCKS t. DId......lt1....~1I1d: v. No . _\he_or_0I\he~y1rOlllfeo1ld: .............................................................,............. 0 1XI b. _...".".lDdtOIgn...........Ul8\hepllllleolylron""""'orllllnoorne;.................................... 0 00 c. _o-*'*YtnIolllIl;or .................................................................................................. 0 00 d. .........prlIIIUebllfeol_poy"'""",/lllneItIor...? ............................................................ 0 IXI 2, If dOdI occutnld... ,,",*-12, 1912. did decedent tI'IIlII<< pOper1y wI1hIn _ y.- 01 dod1 withouI,oceivIng.,.. CDIIOldoo.....'?..................,.... ...................... ................... .................,...... ...." 0 IXI 3. Olddocodont........lnlnrllfor'orfOY'lble.....doIIll__orlllCUlllyllhltClrlllfdollll? ............ 0 00 4. 0Id......_.. -..__AoalunI, ..nulty. et_"""'I'ftlbIIlP'"I*IYoIlldI _ aboMl\dlly........1 ............. ....... ..... ..... ... .......................................................... 0 I&l If THE AIlSYIeR TO AMY Of TIE AllOVE QUESIlONIII YES, YOU MUST COlDlETI $CMEOUl.l G ANI) fIlE IT AS PARI' Of THE RETURN. (JlId.r~~,..,.,.I__...I..___.............~~...-...ID......_.,...............,.II...............allIljIIIa OMNIIIllfl"."....--=ai~~~......."~oftiMll........._......., SlGNIITUREOF PEIIllONAE FllliIGiIE1uAtl DATE tJ.v". (' 1 .....~ "-". 10lO8l2OO1 AOORESS Ann Crawfo . 204 Berke Drive Mechllll' u o PAESEHTATIVE s PI< 17055 DATE f f AOllRESS F" Jan L. Brown & Associates lI45 Sir Thomat Court. Sulle 9. HlIrriabulll PI< 17fOi fet _ 01_ Met"'" July " _ nl.... JOI1UOly " 1995, Ihe 'IX'''' irnpoHd M'" net .alueolll8llllort to..,.,1he UII 01... .urvlwlnt IPOUIIIt 3'J. [l2P.S. 59118 (1)(1.1) P)J. F.._ 01_ an or oIIor JMIlory 1. 1l195....... ,ale Impaled OIl 1M nlll v... 01......'" orb theUllol...ourvlwtng _It 0'Il0 [/2 P,S.I8118 (1)(1.1) (II)J. TIlo.- _ nof _ ollanlflrfo alUMvlllg _Illlm lok. nlllellllll<<lly ~b 1iIdoMn0l_ and ling "'" __lIII 0jlpIt:IbII- ~ Ille ",""Ving _It... 0Illy-.y. 1'<<_ "'_an.."'" July I, 2llOO: Tile I. _ItnpoMdMfle nil _011_ I""" odoceaoad cf1i1d '-111..... yon 01 ago or yaoJIlQOIaI _....lot tho... d. n_ __, anldop4l... paronl, or. otoppoIon( 01... dliId is 0'Il0 [/2 P.S. iQlt6(a)(1.2)). Tire" ,0001""""",,on IlIonetvo/ulldtnlnllotolOetlot\he uoa of tho_1't _ banoIIciarIaa It 4.'"". -'. naledln 72 P.S. 19'111(1.2) [/2 P.S.I9"II(a)('>>. T'" III< liletrnpcaod on 1M net_of......... 10 or lot"'" ... of !he _. d*lgo It 12'1lo (12 P.S. S81ll1(oX1.3)J. A -'10_. under _ 9102,. an ~ """ IlaI '" _.... -" In common wIlh tho docodent. _., by _ ex odoplicn. 01/08/2003 15:44 717541g223 ~_U'~ . cOMMOHWfAlTtt OF PENN8'f'lVNIA . INHEMANCE TAX RETURN RelllJ(Nl T JAN L BROWN & ASSDC PAGE 04 SCHEDULE F JOINTL Y-OWNED PROPERTY UTATf01 Hiines Paul T _..___.....___"..__oI-.._...-'"'I.._G. - SlJIMVWG JOINT TE_(S)_ RELA~TO CECEDEtfT AOllAESII A. Ann Crawford B MlII1en Hime' c David Himes 204 Berkeley Drive Mechenicsburg, PA 17050 c/o 204 Berkeley Drive Mechenlcaburg, PA 17050 406 Circle Drive Stowe, PA 111464 eIllld IlpC)IlM child JOINTLY -owNED PROPERTY: l.ETTER 0."' _OFPlOlPERTY sew IlllE (lOWlH ''''M fOR JOINT - 1naWt......0I'............. _tP --.fIlIIlbIr or........".,....... ~ llOTEOfllEATH IlEQ7S VAlUE OF ....~ - JOIIfT -...,....,11II- \IAlUE OF mET INTPlST D1iaillEJll'SlHlERI;SI 1 A. 7/30199 e. TIlIde; 470 Ilharea of Rite-Aid (RAO) 1.870.80 50. 935.30 188-03.1755 2 A,B,C 1lI10197 PSECU CD 87,561.70 25. 21,887.113 Account 10188031755-5 3 A 3130100 Mid Penn Bank CO 27,074.35 100. 27,0/4.35 Accounl'30ll001127 4 A,B,e 9110197 PSECU checking account 17,280.80 25. 4,315.20 Account 10188031755-4 TOTAL (AIIo _ on 11M 8. RacIpIIuI.....) . 54.212.7B (N__Is_,___dthe_....) REV-1502 EX+ (12-85J ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE . ESTATE OF MARIAN H. HIMES FILE NUMBER 21-02-0827 (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which is defined as the price at which property would be exchanged between 0 willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. NONE -0- -0- TOTAL {Also enter on line 1. Recapitulation} s REV.1503 EX + (4.86) ~!~Z~ """'~~ . COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX ~ETURN RESIDENT DECEDENT SCHEDULE B STOCKS AND BONDS .EST ATE OF FILE NUMBER MARIAN H. HIMES 21-02-0827 (All property jointly-ow"ed with Right of SurvivDrship must be disclosed on Schedule F.) ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 31 United States Saving Bonds - (see attached) 185,679.76 $185,679.76 TOTAL (Also enter on line 2, Recapitulation) 5 1t.11.1'-....... OCT-18-02 09,22 FROM,Children&VouLh Dauphin Co 10:7172571584 .1~~2. ~~ BOlld IlIfo SorioI IE Bonos . J~.. u.. ....... ._ ~t'C . -tioo ~1:~..~ Results -- 31 T__ S96,l2S.ot Seris1N_ -. Do.. SorioI - M202204761E 03/1m E $1,000 X222416IEE 1011992 EE 10.000 LZ&55140IEE 1I/19S0 BE 50 X4580832EE 01/1994 BE 10,000 X4580834EE 0111994 EE 10,000 X4580833EE 0111994 EE 10,000 X458083 lEE 0111994 EE 10,000 X4580830];E 0111994 BE 10,000 X4580829EE 0111994 EE 10,000 X240592IEE 0211993 EE 10,000 X2405920EE 0211993 EE 10,000 X2405919EE 0211993 EE 10,000 X2405918EE 0211993 BE 10,000 X2405916EE 0211993 BE 10,000 X2405917EE 10/1993 EE 10,000 X2224134EE 1011992 EE 10,000 X2224133EE 10/1992 BE 10,000 X2224132EE 1011992 EE 10,000 X21141JOEE 1011992 EE 10,000 X2224129EE 1011992 EE 10,000 LZll44a349EE 10/19&0 EE 50 U6721739EE 0811980 BE 50 L25556874EE 0611980 BE 50 LZ5444665EE 0511980 BE 50 M201104760E 03/1978 E 1,000 M201429674E 0411976 E 1,000 MI0255!1704E 0211975 E 1.000 MI02559703E 0211975 E 1,000 M1025S9702E 0211975 E 1,000 MI02559701E 0211975 E 1,000 MI02559700E 0211975 E 1,000 ~'~IV-maBoodsl-31 .~~~!:~ ll". '} Sorial_ -- L.... I i<t-~t:~ T_"_ TotdV.... Y1D_ S89,SSoL76 SI8S,67ll.76 $7,152.40 .... ...- N... FiDaI - .......... V.... Raao A<ll:rftI MotwiSy J'I_ $750.00 $2,804.00 $3,554.00 3.76% 0912002 0312008 g 5,000.00 3,768.00 8,768.00 6.00% 1012002 1012022 g 25.00 84.58 1095& 4.00% 1112002 1112010 g 5,000.00 2,580.00 7,580.00 3.87",,(, 0112003 0112024 M 5,000.00 2,580.00 7,580.00 3.87% 01/2003 0112024 - 5,000.00 2,580.00 7,580.00 3.87",,(, 0112003 0112024 - 5,000.00 2,580.00 7,580.00 3.&1"10 0112003 0112024 ~ 5,000.00 2,580.00 7,580.00 3.87"/0 0112003 0112024 ~ 5,000.00 2,580.00 7,580.00 3.87"/. 0112003 0112024 ~ 5,000.00 3,768.00 8,763.00 6.00% 0112003 0112023 H 5,000.00 3,768.00 8,763.00 6.00% 0212003 0212023 M 5,000.00 3,763.00 8,763.00 6.00% 0212003 0112023 - 5,000.00 3,763.00 8,763.00 6.00% 01J2OO3 0212023 1M 5,000.00 3,763.00 8,763.00 6.00% 0212003 0212023 1m 5,000.00 2,616.00 7,616.00 3.75% 10/2002 1012023 ~ 5,000.00 3,768.00 8,763.00 6.00% 1012002 1012022 g 5,000.00 3,763.00 8,76&.00 6.00% 1012002 1012022 R 5,000.00 3,768.00 8,768.00 6.00% 1012002 1012022 g 5,000.00 3,768.00 8,763.00 6.00% 10/2002 1012022 - 5,000.00 3.763.00 S,763.OO 6.00"10 1012002 1012022 - 25.00 94.56 119.56 4.00"/0 1012002 1012010 t1fl!! 25.00 96.94 121.94 4.000/. 0212003 08120 10 iM 25.00 96.94 121.94 4.00"/. 1212002 0612010 - 25.00 96.94 121.94 4.00"/0 1112002 0512010 - 750.00 2,804.00 3,554.00 3.76% 0912002 031200S 1M 750.00 3,850.80 4,600.80 4.00"10 1012002 04/2006 g 150.00 4,016.40 4,766.40 4.00% 0212003 02/2005 - 750.00 4,016.40 4,766.40 4.00"/. 0212003 0212005 M 750.00 4,016.40 4,766.40 4.00% 0212003 0112005 R 750.00 4,016.40 4,766.40 4.00% 0212003 02l2OOS - 750.00 4.016.40 4,766.40 4.00"/0 0212003 0212005 - REY.1504Ex+(4.e9) ~' ~~:f:~ "_.~~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MARIAN H. HIMES SCHEDULE C CLOSELY HELD STOCK, PARTNERSHIP AND PROPRIETORSHIP Please Print or Type FILE NUMBER (Schedule C-' or C-2 must be attall:hed for each business interest of the decedent, other than 11:1 proprietorship.) ?l-0?-0827 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. NONE 0- TOTAL (Also enter on line 3, Recapitulation) S ^ (If more space is needed, insert addifional sheets of same size.) REY_1507EX+[7_88) ~,~~ ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ttESIDENT DECEDENl SCHEDULE D MORTGAGES AND NOTES RECEIVABLE Please Print or Type FILE NUMBER 21-02-0827 ESTATE OF MARIAN H. HIMES (All property iointly-owned with the Right of Survivorship must b. disclosed on Schedule F.) ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH NONE -0- TOTAL (Also enter on line 4, Recapitulotion) $ -0- (If more spoce is needed, insert additional sheets of some size.) * SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Please Print or Type FILE NUMBER 21-02-0827 REV.1508 €X+ (2_871 COMMONWEA.LTH OF PENNSYLVANlA INHERITANCE TAX R!TURN RESIDENT oeceDfNT ESTATE OF MARIAN H. HIMES (All property jointly-owned with the Right of Survivorship must b. disclosed on S<:::hedule F} ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. PENNSYLVANIA STATE EMPLOYEES FEDERAL CREDIT UNIT (see attached) SHARE BALANCE CHECKING BA~NCE CERTIFICATE OF DEPOSIT 76,459.89 1,378.25 98,134.01 TOTAL (Also enter on line 5, Recapitulation) S 175.972 11; (Attach additional 8Yl" X 11" sheeh if more space is needed.) PSEC4; PO, Box 67013 (717) 234-8484 (Harrisburg) Harrisburg, PA 17106-7013 (800) 237-7328 (Nationwide) website - http://www.psecu.com PennsylvOlllo Sial" Employees Cred'l Union ASK ABOUT A HOME EQUITY LOAN! PSECU HAS RATES AS LOW AS 6.99%! CALL 800-237-7328 FOR AN APPLICATION TODAY. """'","'""',1,1"""""""""""111,,,,,',"',..11 MARIAN H HIMES C/O ANN CRAWFORD 204 BERKELEY DR MECHANICSBURG PA 17050-2301 JOIIIT OWNER DAVID HIHES PAGE 1 -"J. PSECU Telephone Numbers Direct Inquiries to: (BOO) 237-7328 (Nationwide). (717) 234-8484 (in HalTisburg) TOO (BOO) 472-1967 (Nationwide). (717) 777-2100 (in Harrisburg) Member Service Telephone Hours 7 a.m. - 5 p.m. Monday through Friday 8 a.m. - 12 p.m. Saturday Self Service Telephone: (800) 435-6500 (Nationwide) (717) 236-9150 (in Harrisburg) Your Billing Rlghlll- K8ep Ihlll No_lor Future u.. This rotioe ClOIWiIn important Inbrmation abed yo.... ~ and rHpOnaibiIiIiH urderthe fe,ir CredI Billing I>d.. PIltue write tQ us at P.O. Box 67013, HarriDJrg, PA 171Q6.7013. Send UI . oopy of your .........rt. p__ keep.1l originall. In Cue 01 Errore or au_one About Your BUI If you tnnk yoll' bifI.. wrong, or if ~u need ~ infonnation about a tranuation on )'Our bill, WI"It. ua (on . aep..... ehMt) at P.O. Box 87013, HlIl'liaburg, PA 17108-7013, as ~n .. pauilM. We must hear from ~u no later th&n 60 a.ya.r we unt the first bID on whch the error or ptQbIwn .ppNt8d. You can tIII~hone.., but by dofrg.. wiIf I'Klt preNtW )'OUt' rigIU. In your Iett8r, 9w us the tollowirv mnnation: _ Your name ard a:KlOl.I'1t rumber. - Thedol....mauntofthe~..-ror. _ DrNcribeo!he enor and _pJajn, if)'Ou can, why you bel.... U.re is an error. If)'Ou..-d more infonnation, ditaoribe the IWn you.re unsure .bout. You do not haw to pay any arnou1t in question while ..... .re irwNtiglting, but you .... still obIigIded to pay the parta of your.bill that are not in quNtion. While we In...... your question, ..... calYKlt report you .. ~ri or take MY action to oollect the amount you question. Special RuI.for Credllc.d PurcIulMe II you haw . problem with the Cfl81ity of goods or ~ th8t you pLUO~ with . c~ card, llI"Id you haw tried in good faith to ootNclt ttt. probJ.m with the merchant, you may not ha.... to pay the remaining amol.l'1t We on the goods or aenricee. You have this protection only whIlnt" pll'Chue prioe wu rnorethen $50 and the pun::haae...... madel in yourhorne state or within 100 miles of )'0'" mailil'll add...... (If..,.,., own or opera. the mercfwlt, or if..... mailed you the ~.-.: for the property or ..nricee, .n plIrchuea .... covwec:I regardlNa of amoLll'll Qr location d ptIChaN.) An..... C......- _Compulallon Pio""'" So""""............ _ EquItr~, W. cole......1ho finonoo"""" "" ono day by m.lltiplying the -LI1p8k:1loe.n balarloe- by the dlIily periodic:: rate on your atat8ment. W. then ca1cutate the sum of the fn.nce chatge for NOh day btnween paymenta. If the amount of the payment or Cftdit.. not sLlficie.-.:to paythlenlire cafct.atedm.nce cha:rgIll,lhe ~ing -unpaid- finanoa charge carries t:Ner to the ..xt payment or crecit. The "lI'lpaid mn ba..nce" used to cafcula. fiMnce cherge is thlt be,.noe .,.,. CNdita ..... aubtracted and adwnces or other chargN..... mded. VISA Loans: You can.wid paying1ir1anc>> c"''1JH by ~ the NfWf Bal.8nce of p~ each month "Illittin 25 days of your sbltlllmen!: cIoaing drlt.. Otherwise, the new b"'nce af ~ and aubMquent cNllQM from the date they.,. poAId to your tlQCOU"'.re....bje<:t to finarce charge. Cll8h.dvancN.... atwaya altljed: to finance c;harge from the day they.re pQSted to yo.... accxnA. Putc......: w.calet.M.te yourliren:=echarglt bymiJtiplyingthe......-ge ~dlIifybalanr:e, including IWN pllChaaea, fort" biDIng cycle by the montNy periodc plRl'ulse rate. ~; Wit csJculate )OlIT fJnance c~ on cash adw.ncM by nUl:iplyil1l the ....18gIt aq.-d__""......_.......1hobUUrcl.....by1hornor<hlyporiodic_ _. Tt-. A'oo'8hlg8 Adjutlted Daily BeJanoe is oalculatled by .-..gjrg tt. adjU8led daily balancea dLling h billi~ cycle.To calcul8leh AdjuII8d Daily Balance MCh da~ ..... takB U. foRowing "epa: We take the o.....nding balance (aI amoLrlts you~) at the etart of the day. Then, in the eequanoe in which .mount. are poIIIed to )Our llOCDlI'lt, w-. add the ..mounts of aU deb1t8 and a..mtraot the amol.l1la of aM cntdiIa wflich poet tr;t your account thid. day. AftM aPPfylng paymerts and credits, .",. aubtnu:t the a.moLrlt of any lI'lpaid Fi~noe O\argu or Late Chargoa. "ftM,n w. also .urtracI tn. amoll'lf of qny c.m ~ tl:aMadion that poat8 to yo.... acool.l'1t on that day or in any previous dlIy in the bil6l1J cycle. n. ruult is the Aquated Daily Balance for that day. Note that c.ah Adwnce Tranaections which... posted to your aocount.... not included in the Avefage Aqust.d Daily Balanoe caIoylation, end ...therefore not al.tJted to the rnor81ly perioclc rate for P~. The Awh1Q8 Mjurad Daily Balance .. caIc:~ separaflely bf" Cash Adwnl>> tr.~s ..nd Is aubject to" Cash Ad.enoe Morihly Perioclc Rate. Rate Line: (800) 237-7328 (Nationwide) (717) 234-8484 (in Harrisburg) A. Complete thla MCtIon to belance your checkbookl 1. Enter -ENDING BAlANCe- amount from your stfdement ..... $ (1) 2. Enter any deposita you made that ant not IllIted on thie atate~nt,lnclud. MAC deposita ......................................... +$ (2) ...............................................................................................+$ (2) ...............................................................................................+$ (2) ...............................................................................................+$ (2) 3. Add lines 1 & 2 ........................................................................ $ 4. In patt B, liat IlInY ehecke you wrote that are not shown on your atatementlnelude MAC withd~waI.. SST transt...., or auto traneNra. (You Idfmtity thHe by placing a chedt mark in your resjilter next to each check that is listed on the atatemenl) Place total on this line .................................. -$ (3) (4) (5) 5. Subtract line 4 from line 3 ..................................................... $ The balance on line 5 should b. the balance you have. in your chk:kbook. If you don't balance, check the following: 1. 'S your addffion and subtl'BC'tion correct in your register and in sections A and B? 2. Do.. the dollar l\IT'IOtJnt of your check registor match the doltar amount on this statem.m? 3. Are all deposita and withdrewals accounted for? B. Checkll and w1thdra_la that are not on thla ....tement Check Number Amount Total PSECtJI P.O. Box 67013 (717) 234-8484 (Harrisburg) Harrisburg, PA 17106-7013 (800) 237-7328 (Nationwide) website - http://www.psecu.com ASK ABOUT A HOME EQUITY LOAN! PSECU HAS RATES AS LOW AS 6.99%! CALL 800-237-7328 FOR AN APPLICATION TODAY. MARIAN H HIMES JOINT CMfNER DAVID HIHES PAGE 2 REV.15M EX+ (11.88) ~ COMMONWEALTH OF PENNSYLVANIA . INHE:RlTANCE TAX RETURN RESIDENT DEceDENT SCHEDULE F JOINTLY-OWNED PROPERTY .ESTATE OF MARIAN H. HIMES FILE NUMBER 21-02-0827 Joint tenant(s): NAME ADDRESS RELATIONSHIP TO DECEDENT A. B. I-- C. Jointly~owned property: LETTER DATE ITEM FOR TOTAL VALUE DECO'S DOLLAR VALUE OF NUMBER JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST TENANT JOINT T. I NONE .' . I , TOTAL (Also enter on line 6, Recapitulation) I S I -0- (If more space is needed insert addifional sheets of some size) R'EV-1510 EX'+ l2-87) $~ Inter-Vivos Transfers & MIse. Non-Probate Property SCHEDULE G TRANSFERS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT PLEASE PRINT OR TYPE ESTATE OF FILE NUMBER MARIAN H. HIMES 21-02-0827 THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OFTHE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES ITEM DESCRIPTION OF PROPERTY TOTAL VALUE DECD. DOLLAR VALUE EXCLUSION % OF DECEDENT'S NUMBER Ine/ude nome o.f the transferee, their relatio.nship to decedent, dote of transfer_ OF ASSET INT, INTEREST NONE . - - I I " TOTAL (Also enler cn line 7, Recopitulation) S -0- (If mare space is needed, inseri additiOr\ol ~heet~ of same size.} IlEV.]511 EX+ (7.BB) !th COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MARIAN H. HIMES ITEM NUMBER A. Funeral Expenses: 1. 2. B. 1. 2. SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES DESCRIPTION Lininger Fries Funeral Home (see attached statement) Gordons Memorials Administrative Costs: (see attached statement) Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid Attorney Fees Estimated 3. Family Exemption Claimant 4. C. 1. 2. 0' 3. 4. 5. 6. 7. 8. Relationship Address of Claimant at decedent's death Street Address City Probate Fees Miscellaneous Expenses: State Zip Code Elaine Reiser - Church organist Funeral Repast Please Print or Type FILE NUMBER 21-02-0827 AMOUNT 6,791.00 2,890.00 5,000.00 235.00 25,00 250.00 TOTAL (Also enter an line 9, Recapitulation) S 15,191. 00 (If more space is needed, insert additional sheets of same size.) ~ 0\ \ \ \ \ f\\ \ \ \ \ \\~. \ t \ \ \\1 \ \ \ \ \~ \ \ \ \ '\ i~~~ ~'O j "'ili ll~g1 ~ ~ \ \!$, . "\ t l" \' i ~~' ' \ ~- \ i 'i ~ l t ~ ~. 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" : 71 ~ .,. ~ ~. ... f , \ t \ , \.. ~ I,~ \ ~\ i h.(; GORDON'S MEMORIALS 21830 Great Cove Road, Suite A McConnellsburg, PA 17233 Telephone: 717-485-5952 Fax: 717-485-5958 All accounts due on completion. Accounts not paid in 30 days will bear interest at the rate of 1-1/2 percent per month, or 18 percent per annwn, from the date of completion. * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * To: Estate of Marian 1. Himes c/o Ann Crawford 204 Berkeley Drive Mechanicsburg, PA 17050 Sept. 24, 2002 Monument to be installed at Fairview Cemetery, Mercersburg, Pennsylvania, for Marian 1. Hoch Himes and Paul Thornton Himes. $2,890.00 Thank you! Please return one copy with payment. _ REV.15'2 EX+ 17.88') ~~,~ ."i!W~ COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENTDECEOENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE L1ABLITIES AND LIENS Please Print or Type FILE NUMBER 21-02-0827 ESTATE OF MARIAN H. HIMES ITEM NUMBER DESCRIPTION AMOUNT 1. Verizon -debt (see attached) 10.11 HCR MANOR CARE OE8T (see attached) 1,285.00 Neighborcare Pharmacy (see attached) 863.75 TOTAL (Also enter on line 10, Recapitulation) $ :>,158.86 (If more space is needed, insert additional sheets of some size.) PAGE 4/10 OCT-18-02 09,22 FROM,Children&YouLh Dauphin Co 10,7172571584 HCR.ManorCare ~ANORCARE CAMP .{I'.L 58? 1700 MARKeT STREET CA~P ~rLLI PA 1701i (71.7)-727-8%1 P~:LVATE ~', ~~ ~~ C RAWi; 0 R::J fOR MARIAN Ht~ES 2~4 i3~RK~,;.Y DR ::-OCH: 31f. _.~ C".;"";' ;:,r";,i;: , i ~',', ~'01~r;;:, MEC~:~~ICS8URCI PA ~, 7 iJ ~:j 'fVJl\ '~~,'I": "d)ll"'"""": H:r.~~!.~ :':P,R!!",~~_ ;'1 ~ fS :' C ?- ;' ~ 2 . 08 (0 ~ /J 2 ~ ::: /.~~ 'J,j D '2 :1181 ;---i~~~~~~~_~~~_~~r,.~,:,~~~:;?!:: u. _~:>. ::.:,/<','. ',:>:C:~~f.:~,H;: :.: r::~;i\Fl:,r::, (;'fA~:':'1 :~.; 08/01/02 08/01/02 (Hj;Ol/~2 M;jC2-C3/03jC2 08/3'1/:}2 BP;Li),r~C~' f:)Rl-JiiRD ::n:v LAST r'~O RC 4~B9S."~ 4 , S :j 1 . ~ ':~ ~:)C;l Cl-:.~,~~5;:: 157.tv 1,0SS.;~() ~L 9 . 2~':: L::,O,',,''E.. CH,'='IRGE U~?AI8- 1.50% Oii $32~S_e~ ?AYME~~- QUf U~O~ RECE!PT )" ,3:):: .~': .;;\:'iC'):'\.;'. q',F (1' tP 12-~~ .("t> FiJJItL !Jufl.S/P(. 1.J.o/Ul. 4/(.L OCT-1B-02 09;22 FROM,Children&VouLh Dauphin Co 34~q (iJi"~I)JF.i: f.;:~D ~'~GE : ; VORl<, P;ll7~ B0lI-35H2&5 10;7172571584 PAGE 6/10 HlrrES. ~IAf1! H GiG ~"''1 C!l'Wr"'O?D e04 EER!<UY DR. ~~lCSB<JRG, PSI 1705i "OR PIlT1E!<.: HiMES. I\lIRIM ~T100; :'11&1 F~C!LITY. 19 MCHS C~ Hill ~?'~~ 22078 ~\ ENCl!!S8); Please rtt~r~ thi~ DO~i~n uf the b~ll ~ith ,~tl~ par~e~t ---_...------_._~-------- DATE i\V;: ~\lEIfi:!:: ilEWl!P1!UN cry ~Jo; ------------------------------------------------~-- ~7/(!5,'fj2 C 07131m P'NIN~ %f3lf\re P" lN~ ~llolil2 DaE l'R'l\'8IIj - \liA>Ii{ Y')J - iX::ll722i:i MNV PHINV DISPENSING ~ ~lJY ~P.ROP - ClltDIT FO~ ff,8)S ArIER DlOi.'HIIR8E NjB -365.S3 SZi.11 3.3S.~t -295.37 ------------------------------------------------------------------------------- qcCGi10iT ~y ~ AGl~'G ~1'!!~ ~lan~E P.d,,1l.:!tI'.i!'1~5 ~. 63 + e.6J.75 - Pay~ent, 5f~vi~e CnQ 36';.63 . ~.~ . Np~ Char~e5 Ne~ ialanc! r..~ . 8&3.75 a.:~i &'3. 75 31w~i; 0.\lii GI-S~ 0.e$ 51< U0 ----~------------------------------------------------------ NEI5l-:"bo.'lCARE - '!Offf. 3~lS CiJttJJ!ID ~D YOEil, ~ 174~ fll0-9S'J-il2llO DATE : 0~1: 6102 Fa. IOlTIEJ<.'T : Hl~S, M<lP.!~Ji fACILiTY : i'OiS CA"IfP iirU. PH'ISICiP.N ; ERiC SrNDER fri~ , " RfV-1513EX+(2.B7) ,$:,~i~. -Jif'>>;- COMMONWEALTH OF P~NNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEOENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER MARIAN H. HIMES 21-02-0827 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NUMBER SHARE OF ESTATE A Taxable Bequests: 1. Ann Crawford 204 Berkley Drive - Merchanicsburg, PA 17050 ~ daughter 50% David M. Himes 406 Circle Drive Stowe, PA 19464 son 50% I ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B. Charitable and Governmental Bequests: 1. NONE -0- C.Spousal distributions under Section 9113 NONE -0- (If more space is needed, insert additional sheets of same size) Is -0- TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) BUREAU OF INOIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV~ln1 EX AFP 100~D5l A M HERRING STE 2240 1845 WALNUT ST PHlLA "04 MAR-5 DATE ESTATE OF DATE OF DEATH FILE NUMBER P 3 :41f0UNTY ACN 02-17-2004 HIMES 08-09-2002 21 02-0827 CUMBERLAND 101 MARIAN H Rev RE.[, Allount Rellitted C:81;'\- PA 1910~\IrnbE;,< P ,/1. MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account~ subllit the upper portion of this for.. with your tax pay...nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ Rifli=i6ifj-Eif-AFii-foFo3Y------..ii-iNHERiT"ANCif-TAif-sTA"iiHENT-ClF'-AcciiiJiif--ii...---------------- ----- ESTATE OF HIMES MARIAN H FILE NO.21 02-0827 ACN 101 DATE 02-17-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 01-20-2004 PRINCIPAL TAX DUE,_ 10,214.39 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-21-2003 CD002330 .00 13,447.06 01-28-2004 REFUND .00 3,232.67- TOTAL TAX CREDIT 10,214.39 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $l) NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRl, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRN FOR INSTRUCTIONS. l HERRING & HERRING A. MARTIN HERRING CHARLES L. HERRING DEANNA KAPLAN TANNER ATTORNEYS & CONSULTANTS SUITE. 2240 1845 WALNUT STREET PHILADELPHIA, PENNSYLVANIA 19103 Of Counsel MICHAEL s. DURST (215)568-9804 (215) 568-2751 (fAX) March 21, 2003 Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Attn: Register of Wills Re: Estate of Marion Haines Our file No. 20.903 Dear Sir or Madam: Enclosed is the Inheritance Tax Return in duplicate which I request that you kindly file of record, along with check in the amount of $ 13,447.06. Kindly time stamp the copy of extra first page and return to me in the enclosed stamped self addressed envelope. Thank you. ?~~~~~~~ AMH:ms Ene. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT HERRING A MARTIN ESQ 1845 WALNUT STREET SUITE 2240 PHilADELPHIA, PA 19103 _n__n_ fOld ESTATE INFORMATION: SSN: 160-16-6836 FILE NUMBER: 2102-0827 DECEDENT NAME: HIMES MARIAN H DATE OF PAYMENT: 03/24/2003 POSTMARK DATE: 03/21/2003 COUNTY: CUMBERLAND DATE OF DEATH: 08/09/2002 NO. CD 002330 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $13,447.06 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ANN CRAWFORD C/O A MARTIN HERRING ESQUIRE CHECK# 142 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $13,447.06 DONNA M. OTTO DEPUTY REGISTER OF WilLS \ . i " ! ::-~ ~~ - " b~ -:- crs. :. "A = '" -=-'"' ::- 0 -=- ,..., ::~ - ~. ~>;:::. -=-<r> ~ ~a \~ ~\ ." "" ~ '"'" ~4(1\ ,-,,\oi' ?"~~~9? ;'Slr;, CO~ \?~ ~Ft\~ ?i ~ ~ ~ "It,.... ,. '"'~ \ ~ <.fJ Cl , 0 ~ 000 ~~% ::;', 0 a' '!J...o~ '" ~ - '''tl ? ~ r-'gP> -~Q -' '" '" e cP ~ v.>,q '< ~O '" ~ 'g lJ, '" --------- \ , , . ''"' . " ' \ \ ! .'( : , / , }, -' .: ',' . J ' "~~ #'? -' ,\. '. , "'''''\ \. " , \ \ , l \ \ \ \,;) ." j ) Fir; (IN' I' , \ I ~ \ \ \ ...'\. ". \. ; '. '. -.' , f' .~' " t~ 0 ('(~ ~[. ..~1 t'., I r,;: .1, r. t .... ... ~ i)! ;J \. ,'..,1 \ \ \~, \. 'r:.. \ ... t ) ~ .\' ' .' l I (' (l '. l. le" '1~ \. \\ ~- , (...'\ Q.~, " r'. , ~, '-lO .. , .~.,." "."/. ~'..';-; - ( / . , 'v BUREAU OF INOIVIOUAL TAXES INHERITANCE TAX DIVISION DEPT. 26D60l HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR OISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorded er"co of Re,::'O[r DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-03-2003 HIMES 08-09-2002 21 02-0827 CUMBERLAND 101 A M HERRING STE 2240 1845 WALNUT ST PHILA 'OJ n'.! '.J;...I ,'0 -, ) *' REY-1547 EXAFP I Ol-O!l MARIAN H (' Allount Rellitted PA 19103 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-\i=is'4TEif-liFP-filFo3Y-iiiilT"icE-.OF-:t"NHEifiTAiicE-T"AX-APPRiiiSEHEiii,.-:--liii-oWANCE-iili----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HIMES MARIAN H FILE NO. 21 02-0827 ACN 101 DATE 06-03-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable {Schedule DJ 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule GJ 8. Total Assets ll) (2) (3) (4) [5) (6) (7) .00 185.678.76 .00 .00 175.972.15 .00 .00 [B) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ad... Costs/Misc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Govern.ental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax [9) 1l0) 15,191.00 2.158.86 Ill) (12) (13) (14) NOTE: To insure proper credit to your account} submit the upper portion of this form with your tax payment. 361,651.91 17.349 86 344,302.05 .00 344,302.05 NOTE: If an assessment was issued previOUSly, lines 14, lS and/or 16, 17, 18 and 19 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 .t Sibling rat. 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due (15) .00 X 00 = .00 (16) 344,302.05 X 045 = 15,493.59 [17) .00 X 12 = .00 llB) .00 X 15 = .00 (19)= 15,493.59 ~TS: l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-21-2003 CD002330 .00 13,447.06 INTEREST IS CHARGED THROUGH 06-18-2003 TOTAL TAX CREDIT 13,447.06 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,046.53 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 11.21 TOTAL DUE 2,057.74 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SlOE OF THIS FORM FOR INSTRUCTIONS.) ~- IH1 Herring -m & Herring Attorneys & Consultants Suite 2240 1845 Walnut Street Philadelphia, Pennsylvan1a 19103 A. Martin Herring (2151568-9804 1215) 568-2751 (Fax) EmaU; amhb13@w1nstarmaU,com -OJ 19 P"I:l c; Of Counsel Charles L. Hemng Tabas & :R.osen. P.C. Ronald J. Rosen Howard R. Man1loff , '. September 17, 2003 Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Attn: Register of Wills Re: Estate of Marion Haines file no/ssn: 21 02 0827 Our file No. 20.903 Dear Sir or Madam: Attached for your easy reference is a dunning notice I received relative to the above captioned estate. The issue relative to the balance due is currently under appeal. Attached are the documents of the Appeal relative to this matter. Please make this part of your record. Very tml?, A. M(~TIN HERRING AMH:ms Ene. c: Ann Crawford BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DUNNING NonCE ATTN: POST ASSESSMENT REVIEW UNIT .~~ * REVwlliUAFPf07.99l I"L " ,. PHONE (717) 787-6505 TDDI 1-800-447-3020 (SERVICE FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS). NOTICE DATE 09-05-2003 A M HERRING STE 2240 1845 WALNUT ST PHILA PA 19103 ESTATE OF HIMES MARIAN H FILE NO/SSN 21 02-0827 COUNTY CUMBERLAND DATE OF ASSESSMENT 05-27-2003 ACN 101 OUR RECORDS INDICATE A DELINQUENT INHERITANCE TAX LIABILITY FOR THE ABOVE ESTATE. OUTLINED BELOW IS A SUMMARY OF OUR RECORDS. ADDITIONAL INTEREST IS CALCULATED AND INCLUDED IN THE BALANCE TO FIFTEEN (15) DAYS FROM THE DATE OF THIS NOTICE. TAX INTEREST CREDIT BALANCE 15,493.59 38.41 13,447.06 2,084.94 ADDITIONAL INTEREST- ADD .28 PER DAY FROM 09-23-2003 TO AVOID ADDITIONAL COSTS AND INTEREST, THE ABOVE AMOUNT DUE MUST BE PAID WITHIN 15 DAYS FROM THE DATE OF THIS NOTICE. PLEASE DETACH AND RETURN THE LOWER PORTION WITH YOUR PAYMENT TO THE REGISTER OF WILLS OF THE COUNTY INDICATED. MAKE CHECK OR MONEY ORDER PAYABLE TO 'REGISTER OF WILLS, AGENT'. IF THE ABOVE BALANCE DUE HAS BEEN PAID RECENTLY, PLEASE DISREGARD THIS NOTICE. PLEASE RETURN THIS PORTION WITH YOUR PAYMENT TO THE REGISTER OF WILLS LISTED BELOW ESTATE OF HIMES MARIAN H FILE NO/SSN 21 02-0827 COUNTY CUMBERLAND DATE OF ASSESSMENT 05-27-2003 ACN 101 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ~.f,:f3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone July 10, 2003 'in '. 7177872753 A. Mrtin Herring Herring & Herring Suite 2240 1845 Walnut Street Philadelphia, Pennsylvania 19103 Re: Estate of Marian H. Himes File Number 2102-0827 Dear Mr. Herring: We have reviewed your correspondence of June 9, 2003, concerning the Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax issued June 3. 2003, and have determined the issues presented are not those which fall within the Department guidelines for administrative correction. Accordingly, your correspondence will be referred as a formal protest to: Department of Revenue Board of Appeals Department 281021 Harrisburg, Pa. 17128-1021 Telephone (717) 783-3664 If you have any further questions concerning this matter, please contact the Board of Appeals. SincerelY,(! 1111 mr f1&~MurPhY' Chi~/ {/ ~;~~ce Tax Division Telephone (717) 787-6201 cc: Board of Appeals r---- ------.----:.---- Ir[~ U '~'-))r-' L. , J' \ JUL 1 7 2003 ":, , " 'ill ~;t4 .. , IRl _ Herring -.II & Herring Attorneys & Consultants Suite 2240 1845 Walnut Street Phlladelphta. Pennsylvania 19103 A. Martin HeniIlg (215) 568-9804 (215) 568-2751 (Fax) Emat1: amhh13@wtnstarDIaU,com .U3 ,\- 19 -)"1 L June 9, 2003 Of Counsel Charles L. Herring Tabas & Rosen. P.C. Ronald I. Rosen Howard R. Manlloff Bureau of Individual Taxes Inheritance Tax Division Department 280601 HarrisburgPA 17128-0601 Re: Estate of Marian Himes File Number: 2102-0827 Dear Sir or Madam: Attached is a Notice of Inheritance Tax Assessment for the above captioned Estate. Please accept this letter as an OBJECTION to the Assessment. The return filed in this matter correctly took a credit for a prior payment of taxes paid on assets included in this estate, at the death of Paul Himes, husband of Marian Himes. The earlier tax paid by the wife, and two children of Paul, remained at all times the assets ofthe decedent in this estate, Marian Himes. The tax was paid on the same assets within one year of the date of death of Paul. It is requested that you reexamine the return in this Estate and grant the credit claimed. Very truly yours, A. Martin Herring AMH:ms C: Ann Crawford , . BU~AU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX JUN - -.. 2003 A M HERRING STE 2240 184~wf\LIil!I ST PHILA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-03-2003 HIMES 08-09-2002 21 02-0827 CUMBERLAND 101 Allount Re..itted 'c.- J 'I~: . -I, \~ '*' aE'f~1&or.7 1:11 .fP 101-,n MARIAN H PAl-9'1.03 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ... R'EV=is4'-Eif-AFP-fji"r=03riio'TicE--OF-YriHEifiTANCiri'-AX-'AppR'AisEMEii:r;-ALLOWANCE-iiii----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HIMES MARIAN H FILE NO. 21 02-0827 ACN 101 DATE 06-03-2003 TAX RETURN WAS: (X I ACCEPTED AS FILED I CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..1 Estate (Schedule A) 2. stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Hortgagas/Notes Receivable (Schedule OJ 5. Cash/Bank Deposits/Hisc. Personal Property [Schedule E) 6. Jointly Owned Property (Schedule f) 7. Transfers {Schedule G) 8. Total Assets (11 (21 (31 (41 ISl (61 17l .00 185.678.76 .00 .00 175.972.15 .00 .00 181 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule Il 11. Total Deductions 12. Het Value of Tax Return 13. Charitable/GovernMental Bequestsj Non-elected 9113 Trusts (Schedule ~l 14. Net Value of Estate Subject to Tax (91 IlOI 15,191.00 2.158.86 (Ill 1121 1131 1141 NOTE: I~ an assessment was issued previ~usly, lines re~lect ~igures that include the total af ALL ASSESSMENT OF TAX: 15. Aaount of line 14 at Spousal rat. US) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due I NOTE: To insure proper credit to your .ccount, subMit the upper portion of this form with your tax payment. 361,651.91 17.349 86 344,302.05 .00 344,302.05 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 344,302.05 X 045 = .00 X 12 = .00 X 15 = [191= AHOUNT PAID 13,447.06 DATE 03-21-2003 NUHBER CD002330 INTEREST/PEN PAID (-I .00 INTEREST IS CHARGED THROUGH 06-18-2003 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 15,493.59 .00 .00 15,493.59 13,447.06 2,046.53 11.21 2,057.74 IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl I YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I BUREAU OF INDIVIDUAL TAXES ItlERl1AHtE TAX DIVISION PEPT. 280601 HARRISBURG. PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEIlENT, ALLDWAIlCE OR DISALLOlIANCE OF DEDUCTIONS AND ASSESSHENT OF TAX . ~.---,\ --'~_._-......, -C-'_I ;--'\\1 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY :licN 06-03-2003 HIMES 08-09-2002 21 02-0827 CUMBERLAND 101 AIIOWtt R..ltted JUN -.. 2003 .A M HERRING 'slE'2'2'lill"--'-- 11!~_~Jllt!-_!!!!.LE PHILA 19 ;J: '* ItEY-1Ii47Ell J."UI-Ul MARIAN H .--...-' (" PA 191&3, MAKE CHECK PAYABLE AND REMIT PAYMENT TO, REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... REV=is'4j-ix-AFP-foFoiY-NQTiCi--OF-J;-tiiiiifii'ANCi-TAX-APPRAisiHiNT~--ALLOWANCE-OR---------_._----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HIMES MARIAN H FII.E NO. 21 02-0827 ACN 101 DATE 06-03-2003 TAX RETURN WAS: I X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON, ORIGINAL RETURN 1. Real Estate (Schedule A) 2. stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/Misc. Personal Property (SChedule E) 6. Jointly Owned Property (Schedule f) 7. Transfers (Sch.dule Gl 8. Toial "5se1:$ (1) (2) (3) (4) (5) (6) 171 .00 185,678.76 .00 .00 175,972 .15 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS, 9. Funeral Expenses/Adm. Costs/Hisc. ExPenses (Schedule Hl 10. Debts/Hortgage Liabil11:ies/Llens (Schedule Il 11. Total Deduciions 12.. Net Value of Tax Return 13. Charitable/Governmental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 15,191.00 2,158.86 Ill) (12) (13) (14) NOTE: To inS\.lra proper credit to your account, submit the upper portion of this fora with your tax paYII.nt. 361,651.91 17.349 86 344,302.05 .00 344,302.05 NOTE, If an assessmen~ was issued previously, lines 14, 15 and/or 16, 17, 16 and 19 will re~lect ~igures tha~ include ~he total o~ ALL returns assessed to date. ASSESSMENT OF TAX, 15. A~t of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Allount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due (15) .00 X 00 = .00 (16) 344,302.05 X 045 = 15,493.59 1171 .00 X 12 = .00 (18) .00 X 15 = .00 (19)= 15,493.59 TAX CREDITS, DATE '+J AMOUNT PAID NUHBER INTEREST/PEN PAID 1-) 03-21-2003 CD002330 .00 13,447.06 INTEREST IS CHARGED THROUGH 06-18-2003 TOTAL TAX CREDIT 13,447.06 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,046.53 REVERSE SIDE OF THIS FORM INTEREST AND PEN. U.21 TOTAL DUE 2,057.74 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS.) BUREAU OF ZNDIVTDUAL TAXES /NHERTTANCE TAX DTYTSTnN DEPT. 180601 HARR*rSBURG, PA 17118-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE INHERITANCE TAX RECORD ADdUSTNENT REV-159S EX &FP C01-0S) A H HERRING STE 2240 1845 WALNUT ST PHILA PA 1910~ DATE 01-21-2004 ESTATE OF HIHES DATE OF DEATH 08-09-2001 FILE NUNBER 21 02-0827 COUNTY CUHBERLAND ACN 101 Amoun~ Remi~c~ed HARIAN HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 H NOTE: To insure proper credi~ ~o your account, submi~ ~he upper por~ion of ~his form wi~h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *-~ REV-1593 EX AFP (01-03) ~# INHERITANCE TAX RECORD ADJUSTHENT NN ESTATE OF HIHES HARIAN H FILE NO. 21 02-0827 ACN 101 DATE 01-11-2004 ADJUSTHENT BASED ON: PROTEST BOARD DECISION VALUE OF ESTATE: 1. Reel Es~a~e (ScheduZe A) 2. S~ocks and Bonds (Schedule B) $. Closely Held S~ock/Par~nership In:keres~: (Schedule C) 4. Nor~gages/No~es Receivable (Schedule D) S. Cash/Bank Deposi~:s/Nisc. Personal Proper~cy (Schedule E) 6. Join~:ly Owned Proper~y (Schedule F) 7. Transfers (Schedule G) 8. To~el Asse';s DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Administrative Costs/ Niscellaneous Expanses (Schedule H) 10. Deb~s/Hor~gege Liab/li~ies/Liens (Schedule 1) 11. To'~el Deduc~/ons 12. Ne~ Value of Tax Re~urn (1) .00 (2) 185/678.76 ($) .00 (4) .00 (6) .00 (6) 58/657.$9 (7) .00 (8) 244,336.15 15,191.00 (10) 2,158.86 15. 14. TAX: 15. 16. TAX Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Ne~ Value of Es~e~e Sub~ec~ ~o Tax 17. 18. 19. CREDITS: I~AYII~.N I DATE 05-21-2005 Amoun~ of Line 14 a~ Spousal ra~e Amoun~ of Line 14 ~axeble a~ L/heel/Class A ra~e Amoun~ of L/ne 14 e~ S/bling re~e Amoun~ of L/ne 14 ~axable e~ Collateral/Class B ra~e Pr/ncipel Tax Due K~C~I~I UI~UUNI ~) NUflBER INTEREST/PEN PAID (-) CD002550 ZF PAID AFTER DATE ZND/CATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (11) 17/,'~49.86 (12) 226/986.29 (15) .00 (14) 226/986.29 (15) .OOX O0 = .00 (16) 2161986.29 X 045= 10/214.58 (17) . O0 x 12 = . O0 (za) .OOX 15 : .00 (19) 10~214.$9 .0O ANOUNT PAID 15,447.06 TOTAL TAX CREDIT I 13,447.06 BALANCE OF TAX DUEl 3,232.67CR INTEREST ANB PEN. .00 TOTAL DUE $,131.67CR ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTIONS.) BOARD OF APF, \LS DEPT. 281021 ~ HARRISBURG, PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE A MARTIN HERRING ESQ 1845 WALNUT ST STE 2240 PHILA PA 19103 IN RE ESTATE OF: HIMES MARIAN H DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: MAILING DATE: 0400148 Inheritance Protest 2102-0827 101 6/3/2003 7/10/2003 DONNA E AUMENT Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email: daument@state.pa.us January 15, 2004 DECISION AND ORDER Petitioner contends that, since inheritance tax was paid on the same assets in this estate as in the estate of the decedent's husband who had predeceased her, this estate is entitled to take a credit for the tax paid in the husband's estate. There is no statutory or other basis for the allowance of such a credit. However, the Board finds that the liability in this estate should be recomputed to reflect tax on only the decedent's fractional interest in the joint assets. Specifically, the estate reported three Pennsylvania State Employees Credit Union accounts on Schedule E at their full date of death balances. The return filed for the estate of the decedent's spouse shows that the accounts were then titled in the joint names of Paul Himes (the predeceased spouse), Marian Himes and David Himes and Ann Crawford, their children. The return filed for Mr. Himes' estate correctly reported only his 1/4 interest as being taxable. After his death, each of the three surviving parties held a 1/3 interest. The PSECU account statement for the month of this decedent's death indicates such joint ownership. Therefore, only the decedent's 1/3 interest is taxable in her estate. HIMES MARIAN H BOARD DOCKET NO. 0400148 Page 2 of 2 Accordingly, it is hereby Ordered that the protest is sustained-in-part. The Department is directed to issue an amended appraisement and assessment reflecting the removal of PSECU accounts from Schedule E and their addition to Schedule F at 1/3 of their date of death balances. It is further Ordered that the estate be issued a cash refund, plus appropriate interest, of any resulting overpayment. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. A CASH REFUND 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). Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/08/2004 HERRING A MARTIN ESQ 1845 WALNUT STREET SUITE 2240 PHILADELPHIA, PA 19103 RE: Estate of HIMES MARIAN H File Number: 2002-00827 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 8/09/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS CC: File Personal Representative(s) Judge Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/08/2004 CRAWFORD ANN 204 BERKLEY DRIVE MECHANICSBURG, PA 17050 RE: Estate of HIMES MARIAN H File Number: 2002-00827 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 8/09/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge Herring & Herring A. Martin Herring Attorneys & Consultants Suite 2240 1845 Walnut Street Philadelphia, Pennsylvania 19103 (215) 568-9804 (215) 568-2751 (Fax) Email: amh@herrlnglaw, org July 13, 2004 Of Counsel Charles L. Herring Tabas & Rosen, P.C. Ronald I. Rosen Howard R. Manfloff Cumberland County Courthouse Register of Wills Hanover and High Streets Carlisle, PA 17013 Attn: Glenda Farner Strasbauch Re: Estate of Marion Haines file no. 2002-0 0827 Our file No. 20.903 Dear Ms. Strasbaugh: Enclosed herewith please find original and copy of Status Report regarding the above indicated that the administration has been completed. Please time stamp the extra copy and return to me in the enclosed stamped self a.ddi~essed envelope. ~Very truly yours, A. MARTIN HERRING AMH:rPr's enc. * Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/08/2004 HERRING A MARTIN ESQ 1845 WALNUT STREET SUITE 2240 PHILADELPHIA, PA 19103 RE: Estate of HIMES MARIAN H File Number: 2002-00827 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 8/09/2004 Your prompt attention to this matter will be appreciated. Thank ~fou. Sincerely, REGISTER OF WILLS CC: File Personal Representative(s) Judge COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS ' COURT DIVISION STATUS REPORT UNDER RULE 6.12 ESTATE OF, Marian H. H~nes FILE NUMBER: 2002-00827 DATE OF DEATH: ,DECEASED Pursuant to RULE 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to the completion of the administration of the above captioned estate: 1. State whether administration of the estate is complete: YEs:l ~' I~o: i 2. If NO, state when the personal representative reasonably believes that the administration will be complete: 3. If YES, state the following: A. Did the personal representative file a final account with the Court: YEs:l I~o: I ~' I B. Has final distribution to the beneficiaries been made: YEs:l ,' I-o: I I C. Has an account been stated informally to the parties in interest: YEs :1 ~ ] mo: I I If copies of receipts, releases, joinders or approvals of formal or informal accounts are attached as exhibits to this report, the originals must first be filed with the Clerk of the Orphans'. Court and reference must be made to the date of filing on each copy. //~//~/~~/~ ---- A. Martin Herring, esquire ~ .... Signature Please Type or Print Name Capaci t y: ~Personal Representative I ~z_ ~Counsel 1845 Walnut Street Street Address Philadelphia PA 19103 City, State, ZipCode 215.568.9804 Telephone