HomeMy WebLinkAbout01-04-1115L5610143
REV-1500 Ex `°'-'°'
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania county code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 80X.280601 INHERITANCE TAX RETURN 21 10 0 67 6
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
201 18 7189 07 14 2006
Decedent's Last Name
LAY
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Spouse's Social Security Number
Date of Birth
10 05 1908
Suffix Decedent's First Name MI
PAULINE R
Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Return
4. Limited Estate ~ ga. ~ uture Interest Compromise
date of death after 12-12-82)
6 Decedent Died Testate ~ ~• getacheCopy Hof Trusd)a Living Trust
(Attach Copy of Will) Y
9. Litigation Proceeds Received ~ 10• betweeriP2V31 91Cand~t1(-dlatge5~fdeath
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
_ ~ 8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephon~umber ~`__'
GEORGE F DOUGLAS III ESQ 717 249 ~3 A.~^~ ,--~; t-
__ .
_. _c~ ~..,,. _~a
.,..,_ _
REGISTER OF V1~141:~.:1 ~ ONLj( ~ '.:1
'~'~ 'l ,IJ ~ '~' ~_.C. ,f ~ ......7
First line of address ~ % ~~~ ~~ _
354 ALEXANDER SPRING RO =.~ .~ t.~~ ~.~~`
Second line of address --~
~..
City or Post Office
CARLISLE
State ZIP Gode
PA
DATE FILED
Correspondent's a-mail address: gdouglas@salzmannhughes.com
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
~~ ~ ~ , ~.xet~-~1~. George F._Douglas, III Esq. ~ Zf Z3 ~~ ~
ADDRESS
354 Alexander Spring Road, Carlisle, PA 17015
SIGNATURE OF PREPARER OTHER HAN REPRESENTATIVE DATE .
'~ George F Douglas, III Esq. /2 Z.3 d
ADDRESS
354 Alexander Spring Road, Suite 1, Carlisle, PA
Side 1
1505610143 1505610143
J
J
1505610243
REV-1500 EX
~ecedenYs Name: Ldy, Pauline R.
Decedent's Social Security Number
2 01 18 71$ 9
RECAPITULATION
1. Real Estate (Schedule A) ....................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages 8~ Notes Receivable (Schedule D) ........................................................ 4.
5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 3 0 , 0 61.4 7
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers ~ Miscellaneous -Probate Property
(Schedule G) ~ Se
rat
Billi
R
t
d
pa
e
ng
eques
............
e 7.
8.
Total Gross Assets (total Lines 1-7) .....................................................................
g, 30 061.47
r
9.
Funeral Expenses ~ Administrative Costs (Schedule H) .......................................
9. -- --
4,365.66
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10.
25,695.81
11. Total Deductions (total Lines 9 & 10) ................................................................... 11 3 0 , 0 61.4 7
12• Net Value of Estate (Line 8 minus Line 11) .......................................................... 12, 0 • 0 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ............................................... 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. 0 • 0 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 0 0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0.00 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18.
19. Tax Due ................................................................................................................. . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243
0.00
0.00
0.00
0.00
0.00
J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-10-0676
DECEDENT'S NAME
Lay, Pauline R.
STREET ADDRESS
Sarah Todd Memorial Home
1000 West South St.
CITY STATE ZIP
Carlisle PA 97013
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
. Total Credits (A + B) (2) 0.00
3. Interest (3)
4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2 Line 20 to request arefund --- -
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Q,~Q
Make Check Payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred :............................................................................... [_] [~
b. retain the right to designate who shall use the property transferred or its income :.................................. ^
c. retain a reversionary interest; or .............................................................................................................. ^__ n
d. receive the promise for life of either payments, benefits or care? ............................................................ [_]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ................... ....,........,..........,... [~
.....................................................................
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ []x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
- --
contains abeneficiary designation? .................................................................................................................. _ U
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
-~ _-
For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 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 percent [72 P.S. §9116 (a) (1.2)].
. The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5 percent, except as noted in
72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)].
. The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is 12 percent [72 P.S. §9116 (a) (1.3)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSI~3S, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF FILE NUMBER
Lav, Pauline R. 21-10-0676
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
REV-1151 EX+ (10-06)
~HH
COM INONERITANCE~ ~ RET~RN ANIA
RESIDENT DECEDEN
sc~~®u~~ H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Lay, Pauline R. 21-10-0676
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
N MBER
q, FUNERAL EXPENSES:
B.
1. ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
George F. Douglas, III
Street Address 354 Alexander Spring Road
City Carlisle State PA Zip 17015
Yearlsl Commission paid 1,500.00
2. Attorney's Fees Salzmann Hughes, P.C. 2,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 77.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 288.16
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 4,365.66
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Lay, Pauline R. 21-10-0676
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Register of Wills -filing fees 15.00
2 Salzmann Hughes, P.C. -reimbursement for Legal advertising in the Cumberland Law 75.00
Journal
3 The Sentinel-Legal -Legal advertising 198.16
H-B7 288.16
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev-1512 EX+ (12-08)
SCHED~JLE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lay, Pauline R 21-10-0676_ _
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Commonwealth of Pennsylvania -partial payment of Class 3 claim pursuant to Section 3392 20,999.71
of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C>S>A> 3392(3)
2 Commonwealth of Pennsylvania -partial payment of Class 5.1 claim pursuant to Section 4,696.10
3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C>S>A> 3392(3)
TOTAL (Also enter on Line 10, Recapitulation) I 25,695.81
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
REV-1513 EX+(11-08)
COMMONS IR TANCE~F PP RETURN ANIA
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
La ,Pauline R. ~ 21-10-06 76
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do i tT t es
I TAXABLE DISTRIBUTIONS [include outright spousal
• distributions, and transfers
under Sec. 9116 a 1.2
1 Georgia Fahs Ruch Grand Niece 1/3rd Residue
46 North Parkview Ave.
Columbus, OH 43209
2 Ann Lay Trimmer Daughter 1/3rd Residue
206 Great Lake Drive
Cary, NC 27519
3 Robert D. Lay Son 1/3rd Residue
PMB 244
3370 N. Hayden Rd., Suite 123
Scottsdale, AZ 85251-6632
Total
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet, as a r o riate.
NON-TAXABLE DISTRIBUTIONS:
II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
CERTIFICATE OF
GRANT OF LETTERS
No . 2010- 00676 PA No . 21- ~ 0- 0676
Estate Of : PAULINE R LA Y
(First, Middle, Last)
Late Of : CARL/SLE BOROUGH
CUMBERLAND COUNTY
Deceased
Social Security No : 201-18-7189
WHEREAS, on the 7th day of July 2010 an instrument dated
April 25th 1968 was admitted to probate as the last will of
PA UL lNE R LA Y
(First, Middle, Last)
late of CARL/SLE BOROUGH, CUMBERLAND County,
who died on the 14th day of July 2006_ and,
WHEREAS, a true copy of the wi 11 as probated i s annexed .hereto .
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi 11 s in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, .hereby
certify that I have this day granted Letters of ADMINISTRA TION C. T.A. to:
GEORGE F DOUGLAS 111
who has duly qualified as ADM/N/STRATOR(R/X) C. T,A.
and has agreed to administer the estate according to law, a1.1 of which
fully appears of record in my office at CU/'/IBERLA/1l'D COU/1/'Tl' COUr4T,~-/OUSE,
CARLISLE, PENNS YL VA NlA .
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 7th day of July 2010.
i
"~~- .. ,~) ,y ,., ~~R
~ -~' -
Regis er o ills
~ ~~
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} L! .
.' ~ ,'U Q~~~ L ,:~
Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAS`T')
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I,:1~'P 1~'ILL ADD TES'P.1~IE~T ...
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I , I'AULI~E II. LAF, of the I3oroT.r~li of Carlisle, Crzmb~~c1 z~ ~~ ~ _~
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CotTnty. I'enrlsylv~~rTi~3, l~einn of. sound <.~ncl disposing mind, ivory ~ ~Y~ "~'
~
-. ~~'%t:'
C,J ..,
,; ~
arrcl rrncterst;anc.liT~~, do make, prTbl.islr and declare this as and for ~-"'
my last will and testament, hereby revoking any and aI1 wills by
me at anv time heretofore m~~de.
I'I'I~~[ I. I direct rrry e~:ectrtor to I>ay my debts and ftTneral
expenses.
I'PIt[ II. .I ~a.ve alI ury property to ury htlsband, Il,oland G.
LrTy, i f he survives the .
ITL~1 III. Tn the event that rnt~ husband sloes not strrvi.ve rne,
l: ni.~~•c: Tny ~°e~~l ~I:rroper•ty I_oc~~ted at > ~ P~~Irker St. in the 13orou~Yh
of Carr 1 i.s lc~ , ('r.Tmber•Iand Cor.tn ty~, I'ennsylv~~ni~.r , to my dacrgh~ter, Ann
L.rry ~I'rilnmer, and my sorT, ILolTert L,ay, In the event that ei~:her. of
thorn desire -to Inal~e this real. estate their home, them they rn<~y do
so ley paying the other one-half of its appraised value set b}r the
1'crlrrsy]_~-~Trria Inheri_t~~rlce `I'~,1 rlpl.rr.aisal, Irr i;he e~•erTt th~.rt bo#.h of
t,hcm sl~tould desire to rnal:e this real_ estate their home, then they
slr~rll call, lots STS ~;o ~~~horn ~~~ill bc~ entitled i~o h~~ve tlTe real estate,
~rrTd the orTC ohtainir~1 the re<jl estate will pay thr, other one-h,rl f
of its ,~pl~ra i.sc~d val.r.ze as ~~f ores~r id, In i:he event t,h~r t: rTC i tYrer
oI' i,l~rc-n desire I;o m~rkc t.lits real. estate their home, thcl~ they ar•e
~TrTthorilerl to sell the said real esl;ate and di~•ide thc,~ proceeds.
T'['L;yI I1r. I ~ivc~ m~. dir.rmond rim, the orrc with 1..he dor.rlrle
settitrg ~Trld cluster, to ]3olrby 11nn Ruch.
I't`I~:~I ~~' I ~i~•e ~~11 my ,jewclr}' to my darT~iiter, _1nn L,~~v
'I' 1' :1 ITt trl (? I' .
TTl_;yi VI. .1 give; the arrtirlue Cherry Desk to my son, Robert Lav.
I`I'E~I ti'II. I ~~ive the antique TIiahUack Rocker to my daughter,
~11iT1 L.~y `I'rimrner,
ITEM VIII. I give the antique Cherry Table to Betty Lau
Ruch.
ITEM IX. AlI the rest, residue and remainder oP the estate of
mine, both real and personal, is to be did~ded equally among the said
Betty Lou Ruch, Ann Lay Trimmer, and Robert Lay.
If any o1 them predecease me, their share wfll go to their
issue, Ii they have no surviving issue at the time of my death,
then their share will go to the two named survivors.
ITEM X. I nominate, constitute and appoint my husband, Roland
G. Ley, as my executor. If he is unable to serve, I appoint my son,
Robert Lay, and my daughter, Ann Lay Trimmer, as my executors.
IN WITNESS k'HEREOF, I have hereunto set my hand and seal this
_.
-~-~ h day of t~ C-lE; ~,: ~ ,1968 -~-
,~
r- -r
-1-- ~ ...
{ SGAL )
Signed, sealed, published and declared ~'
by Pauline R. Lay, Testatrix above namdd,
as and for her last will and testament, who, at
her request, in our presence, in her presence
and in the presence of each other have here
unto subscribed our names as attesting witnesses:
_~,~- _1
,; ~~ ;,
~~ /
c:
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF PROGRAM INTEGRITY
DIVISION OF THIRD PARTY LIABILITY
ESTATE RECOVERY PROGRAM
PO BOX 8486
HARRISBURG, PA 17105-8486
August 2, 2010
SALZMANN HUGHES, P.C.
GEORGE F DOUGLAS, III
354 ALEXANDER SPRING ROAD
SUITE 1
CARLISLE PA 17013
Re: Pauline Lay
CIS #: 040157977
SSN: ###-##-7189
Date of Death: 07/14/2006
Dear George F. Douglas III, Esquire:
.. j;,.; ,d f b..:1
Please be advised that the Department of Public Welfare maintains a
claim in the amount of $161,827.15 against the above-mentioned estate. This
claim is for restitution of medical assistance granted orl behalf of the
decedent for which the Probate Estate is now responsible to reimburse the
Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as
amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's
itemized statement of claim.
A portion of this medical expense, namely $20,999.71, was incurred
during the last six months of the decedent's life; therefore, it is a Class 3
claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries
Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $140,827.44,
is to be entered as a priority Class 5.1 claim against the estate.
Please acknowledge receipt of this letter and advise whether the
Commonwealth's claim is admitted and when payment may be expected. If the
estate accounting is complete, please provide a copy. If the estate contains
real estate, please provide copies of the deed, the latest tax assessment,
and a current appraisal, if available. Please complete the enclosed
Decedent's Assets Itemization Form and return to the Department. Please
include proof of funeral bill, proof of burial account, proof of personal
care account, copies of original life insurance policy forms naming
beneficiaries, proof of any and all stocks and bonds, date of death bank
statements and copies of original signature cards or proof from banking
institution showing ownership of any and all bank accounts. Please forward
these documents to the address above no later than August 12, 2010.
Sincerely,
1..l.~.c~+'- -~ l +
Karin L. Tyler
Claims Investigation Age:~t
717-772-6614
717-772-6553 FAX
Estate/Trust Estate of Pauline R. Lav
Bank Name Orrstown Bank
Ending Bal =>
9 2 u
-30,561.47 30,561.47 Sum
Starting Bal
Code Acct Bank Date Check # Clr Transaction Name Disburse Deposit 0.00
108 C_1 ^ Commonwealth of Pennsylvania -20,999.71 -20,999.71
108 C_1 ^ Commonwealth of Pennsylvania -4,696.10 -25,695.81
104.2 C_5a ^ George F. Douglas, III -1,500.00 -27,195.81
107.3 C_3 ^ Register of Wills -15.00 -27,210.81
105.2 C_5b ^ Salzmann Hughes, P.C. -2,500.00 -29,710.81
14.1 A_1 07-14-2006 ^ Principal Life Insurance Co. 30,061.47 350.66
15 A_9 06-23-2010 ^ Ann Trimmer 500.00 850.66
107.3 C_3 08-24-2010 ^ The Sentinel-Legal -198.16 652.50
107.8 C_3 08-26-2010 ^ Ann Trimmer -500.00 152.50
107.3 C_3 08-26-2010 ^ Salzmann Hughes, P.C. -75.00 77.50
107.0 C_3 08-26-2010 ^ Salzmann Hughes, P.C. -77.50 0.00
-1- 12/22/2010 7:42:42 AM
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CLAi ~'IS GF ('r.EDI?'QF.~ ~ 1'?-3 ~
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0 Pa. C.S.A. 3351,3382,
1 +' ~, gyp:.
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,
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2. 2J Pa. C.S.A. ~ 332.
3~9 Pa. 3 ;'~ 3 i :~. 2d 532 (1.9~-t); ~Iiiler Estate, l .. ~
reisnd Estate
~~I ~ , t~ {;
-~
} d•.. Y.h ~ ~^
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3.
o
~~~ Simper. 51., 18-~ A. 6i2 (1941). ; ~~`~~~
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§ 12-3 Qrde~r of payment ~ ~ J.o~' t4 F HH
S ~ ~~~75~ t '..
~ ~ ~~ ~f~s~6~
~
_
'hen the estate lacks sufficient assets to pay all claims ~n full,
`~ ~
~ ,r Y~:~. * ~.
r
larrrs of creditors are paid is set forth in the
order in which c
th f ~ ~ L~, '~~
.~
e
The order of priority, however, is subject to claims by the
de
' C ~ ~~ * ~
~ Y
~ ~ ;:. ~~
.
o
United States Gov ernmert as we11 as to clan;s of secured _
~~ ~ -_
cr'ed'itors who have liens or charges on the decedent s real or
` ; f {~{ ,~Y
~`.
.
?, supra.
sonal property at the time of death. See section 12- ~ d
~ ~
~
~
per
riorit as between claims of the
'The order of pay ment, without p Y ~ ,
~ ~~
~
,F i
!
same class, is as follows:
i ~ if ~'
' - ~ r ~y
~,~
~
~
on.
° 1. The costs of admiristrat
~ ~~
} ~
~
2. The family exemption. ~
the costs of -
l and burial;
r
f
' '~
~ ;
f
~
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a
une
The costs of the decedent s
3 ~
,.~ .~
o f
.
rnedicir~es furnished to him or her withyr. srx months of death, ~ ; ~:
~
dical or nursing services perfarrned within that time, or of w ~
~ _
me
hos ~ ital services, including m3interance, provided within that
P ~ ~ ~ ,
tune; and the costs of services performed for the decedent by any ~,a ,,N _
of his or her ernploy~es within that time. ~ ;,
I '
rave marker.
The costs of a g
4 ~ ~ '~
.
5. ~,ents for the occupancy of the decedent's residence for six i ;
jnonths immediately prior to death. ~ ~
.All other claims, including claims by the Comb ~onwealth of ~
6 ~
~
~enrsylvania.l
rovides that claims due the United
de
C
t
d S ,
~ ,~ '
f `
.
p
o
es
ta
The Unite
t the estate of a decedent must be paid
i ~ ,
ns
States Government aga
ve ruled that the claims of
h
t
d
,:
a
s
eral cour
first.=' Hawever, the fe
d States do not have ~}riority over lien creditors,
it
U
h {
,x
e
n
e
t
administration expenses, the family exemption, funeral , ;,
or secured creditors.3 G ;
~~
expenses, .;
1. 20 Pa. C.S.A. § 3392.
2. 31 U.S.C.A. § 191.
Fidelity & Deposit Conn=pant of lVlarylaIId, 2I4 F. 2d 5UJ
d States v
it
U ~ . s ~ '
`r
.
e
n
3.
v. `~'eisburn, 48 F. Sapp. 393 (E. D. Fa. 1943);
(5th Cir. 1954); U*~ited States
' 1
Schwartz v. Comm. of Internal Revenue, 5f0 F. 2d 311 (8th Cir. 19 ~ i ).
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