HomeMy WebLinkAbout03-0032 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Evelyn P. Rauber No. a.~t/~--~'~
also known as To:
Register of Wills for the
, Deceased. County of Cumberland in the
Social Security No. 2043092@1 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut Ben F. Esh named
in the last will of the above decedent, dated 11-21-2002
and codicil(s) dated
(state relevant circumstances, e.g. renunciation, death of executor, crc )
Decedent was domiciled at death in Cumberland County, Pennsylxania, with
h er last family or principal residence at 241 Three Square Hollow Road, Newburq, PA 17240
(list street, number and municipality)
Decedent, then 64 years of age, died 1/4/03
at Cumberland County
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never ajudicated
incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ 2,000.00
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $ 75,000.00
situated as follows:
241Three SquareHollow Road
Newburg, PA 17240
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters Testamentary
thereon. (testamentary; administration c,t.a.: administration dbn c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF C. umborlandf SS
The petitioner(s) above-.named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed i~n$1 ~ubscribed ~ e~.~
before me this ./',t/~--,,~.~ day' of (' l:5o..ar(:~-~ ~. ~_,,1/~
da_r~ary, 2003 ~ '~L --
STATUS REPORT UNDER RULE 6.12
Date of Death: I -- £! - ~"0. _(~)C) ~
Will No.: Adrrdn. No.: g I- o 3-00 3&
Pursuant to Rule 6.12 o£the Supreme Court Orphans' Cou2 Rules, ! report the
following with respect to completion of the administration of the above-captioned estate:
1. State. w~ether administration of the estate is complete:
Yes ,]~'x~ No['--]
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes _ No ['-]
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal r~_~resentative state an account informally to the parties
in interest? Yes/~ No [--].
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
t.~_ co t-lcI
c-) g-:.::-- ~.~ : Address
'--- _-D CD
t., .... Q_ ' '~L 0 C.:;
cD C'_'5 cD c...-, ~.
'z ca ~>g Capacity: ,~;~ersonal Representative
~ o ,~Counsel for personal representative
No.
Estate of Evelyn P. Rauber
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW ~d~g.~,./.'~, ~ , in consideration of the petition on
the reverse side h~eof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated 11/21/02
described therein be admitted to probate and filed of record as the last will of Evelvn P. Rauber
and Letters Testamentary _
are hereby granted to ,~_~r_~/7-('"v'~2.~j_ ~ ,/~'~,~,,__~" .... j //T~ ~
FEES
Probate, Letters, Etc ......... $(~g~I~_e~ H. Anthony Adams
~.,~'.~e~ ATI'ORNEY (Sup Ct i.D No.)
Short Certificates ( ). ...... $ ~
Renunciation ............ $ 49 W. Orange Street, Suite 3
Shippensburq PA 17257
$
ed.~. TOTAL ~ $ o~_.Z~_~) /XI)l)RI!5;Y;
Fil , ,,/.~.,.. c~loO.~ 717-532-3290
....... PHONE
OATH OF SUBSCRIBING WITNESS
Estate of Evelyn P. Rauber No. ~,/-~C::%~'- ,..~,~J
also known as
January 04,2003 , Deceased
Dora K. Zook
Kathryn M. Zook
(each) a subscribing witness to the [~ codicil(s) I~ will(s) presented herewith, (each) duly qualified according to
law depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and
that she/he/they signed as a witness at the request of the Testator(rix) in her/his/their presence and~ in the
presence of each other I~ in the presence of the other subscribing witness(es).
~ (Signature)
Dora K. Zook
80 Zook Lane, Newbur§ PA 17240
(Address)
~- (Signature)
Kathryn M. Zook
30 Zook Lane, Newburg .... -::; PA 17240
(Address)
Sworn to or affirmed and subscribed
e this */x,/''¢~f''')_ day of
_
Notary Public ,/¢.¢¢¢-~ ,,~.
My Commission Expires:
(Signature and seal of Notary or other NOTE: To be taken by officer authorized to administer oaths. Please have
official qualified to administer oaths. Show present the original or copy of instrument(s) at time of notarization.
date of expiration of Notary's commission.)
RW-2
105.805 REV 9/86
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded t(~ the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or p.hotoflraph.
, zm? COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH .
,. Evel~ P. Rauber * ~. Female~. 204 ~ 30 ~ 9291~4. 01~04/2003
s. I [ ,. 09/21/1938 i. Car'~ts'le ? '~pA
m Fra~lin m Chambersbur~I~ Cha~ersbur~ Bospital J,~:~"~,t White
,,t Ins~ctor ,,t ~offman, Mills ,,. ~ ~,a 12 (~'~,I J'% Widowed
~,i s~~.~.~.z~~u~,~e ,~.~ Pennsylvania ~.~ ~m HoDewell
,& Newburg, PA 17240 [~) ,..~. C~berland ~ ,m~~.
~t Ralph P. Watson ~.Helen A.
~ Barbara E. Miller ~ 156 ~ ~ ~, ~t~, PA 17257
~ ~ ~ ~~ ~'~ ~ ] Franklin County,
~ ............... l-~,ol/08/2o03 . ,,.p~~,.1.~ .. I~ Greene ~p., PA 17201
~ -- ~ ~ ~.~ ' ' / .......
· - - .......................... r-
~~.~~.~,-~,~o.~e~.~,.~~~ m 46 Walnut Bottom Road
.... . ..... .-- ......... ~ ............. 7~""? ..... '~:'"'~'~':', ................ : - · ,~,---=..,,~
LAST WILL AND TESTAMENT
OF
SYF~Lr,~ P. RA UBER
B~'-ITI(N~~tl, li;¥Ii;L~ P. ~AOB~R ,aresidentof 2/+1 Three
Square Hollo~ Ro~d, }lle~burg , Countyof Cumberland , in the State of
Pennsylvania , being of sound mind, do make and declare this to be my Last Will
and Testament expressly revoking all my prior Wills and Codicils at any time made.
I. PERSONAL REPRESENTATIVE:
l appointBen F. l~sh & Barbara K. Esh of 10030 0tterbein Ch.
Rd. Nerburg, P,aas Personal Representative of this my Last Will and T _e_s~ment and provide if
this Personal Representative is unable or unwilling to serve then I appoint Barbara l~iller
of
as alternate Personal Representative. My Personal Representative shall'be authorized to carry out all
provisions of this Will and pay my just debts, obligations and funeral expenses. I further pwvide my
Personal Representative shall not be required to post surety bond in this or any other jurisdiction, and
direct that no expert appraisal be made of my estate unless required by law.
IlL BEQUESTS:
I direct that after payment of all my just debts, my property be bequeathed/n the manner
following:.
#1. I leave my House & Property, Free of all Leans and or ~ortga~ls,
to Ben F. & Barbara K. Esh
~2. I bequeath to the ~owersville Brethren In Christ Church, $15,000.00
#3. I leave ~ Angel collection to my sister ~arbara 'Miller
#~. I leave to my sister Vivian Coy $1000.00 or the value there of
from my personal ~ro~erty.
~'5. I leave to my niece Xaron, i~y cedar chest.
#6. I leave to my niece Dawn, Nicks computer.
#?. Ileave to my niece Xatrina Coy, my doll collection.
#8. I leave to Barbara K. Esh, my Grandfathers clock.
~9. Ileave to Garth Rauber, Nicks shuffleboard table.
~10. I leave t~o Raymond Rauber, John Rauber, Kathy ~oyer, & Penny
Sum~erville, ~500.~0 or the value there on from my personal
ill. The remaining Personal Property shall be sold by m Personal
epr_ese~tative, the ~roceeds used to ~av all deb~-s & --~Y .....
re~alner shall o 1;o m '~" - '~""°'°'
g y sis1;ers, Barbara ~tller & Viv&~a Coy.
Ta~tator's In;rials
Palee / of
IN WITNESS WHEREOF, I have hereunto set my hand this Twenty first day of
(year), to this my Last Will and Testament.
:~:ovember ' 2002
Testator~ignature
IV. ~rlTNESSED:
The testator has signed this will at the end and on each other separate page, and has declared
or signified in our presence that it is his/her last will and testament, and in the presence of the testa-
tor and each other we have hereunto subscribed our names this day of ,
(y~ar).
Witness Signature Address
Witness Signature - ~Y Address
Wimess Signature Address
ACKNOWLEDGMENT
State of }
County of -~
Vvr¢, ,
, and ,
the testator and the witnesses, respectively, whose names are signed to the attached and foregoing
instrument, were sworn and declared to the und~slgned that the testator signed the instxument as
his/her'Last Will and Testament and that each of the witnesses, in the presence of the testator and each
other, signed the will as witnesses.
Testator: Witness:
Witness:
Witness:
On before me, ,
appeared
personally known to me (or proved to me on the basis of satisfac~ry evidence) to be thc person(s) whose name(s)
authorized capacity(i~s), and that by his/her~ si~(s) on the instrumc~ tbe person(s), or thc entity upon
behalf of which the per~s) acted, executed the instrument.
WITNESS my hand and official seal.
Signature ....
Affiant . .Know~ . produced ID
Type of ID
CERTIFICATION OF NOTICE
UNDER RULE 5.6(a)
Name of Decedent: Nicholas F. Rauber
Date of Death: 9/19/02
Will No. (¢fl3- 2...~ Adm. No.
To the Register:
I certify that notice of estate administration required by Rule $.6(a) of the Orphans'
Court Rules was served on or mailed to the following beneficiaries of the above-captioned
estateon _ ,1 ,.~ 10..~ . .
Name Address
Evelyn P. Rauber, Estate 241 Three Square Hollow Road
~ PA 17240
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Name: .H. Anthony Adams
Address: _49 W. Oranqe Street, Suite 3
Shippensburq PA 17257
Telephone (717) 532- 3270
Capacity: Personal Representative
X Counsel fbr Personal
Representative
WELTMAN., WEINBERG & REIS
Co., DP.A.
ATTORNEYS AT LAW COLUblBUS
323 W. Lakeside Avenue, Suite 200 614.228.7272
Cleveland, Ohio 44113-1099 CINCINNATI
216.685.1000 513.723.2200
www.weltman, com
PITTSBURGH
412.434.7955
DETROIT
248.362.6100
July 7, 2003
CERTIFIED MAIL
Ben S. Esh and Barbara K. Esh, Co-Executors
c/o H. Anthony Adams, Esquire
49 W. Orange St., #3
Shippensburg, PA 17257
Re: Estate of Evelyn Rauber
~,No~ 21.2003-4X~32~ ~,
Our Client: Direct MerchantBank
Account No. 5458004064080144
Balance Due: $698.73
Our File No. 03029336
Dear Mr. Adams:
This law £u-m represents Direct MerchantBank with respect to the claim which we wish to file in the estate of Evelyn Rauber.
It is our understanding that you are the Attorney of the estate.
We are asking that you please accept our client's claim which is based upon its account number 5458004064080144 in the
amount of $698.73.
Please direct all correspondence and disbursements with respect to this estate directly to our office. It would also be
appreciated if you contact us to advise us when you anticipate making disbursements in this matter so that we may mark our
file for follow-up at that time.
Thanking you in advance for your cooperation in this matter.
This law firm is attempting to collect this debt for our client and any information obtained will be used fox_that purpose.
f...-
Lastly, do not hesitate to contact us to further discuss this matter. --~
Very tru~ yo~s,
Legal Assistant
(216) 685-1030
DEJ:iar
cc: Ben S. Esh and Barbara K. Esh, Co-Executors- regular mail
c/o H. Anthony Adams, Esquire
WWR#03029336
FORM 93-O.C. DIVISION
IN THE COURT OF COMMON PLEAS
of
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:ESTATE
OF No.21-2003-00032 of
Evelyn Rauber ,
Deceased
Goods and services purchased on Mastercard
Direct Merchant Bank Account No. 5458004064080144
CLAIM
To the Clerk of Orphans' Court Division:
Index and make proper entry in your official records of the claim of Direct Merchant Bank
c/o Weltman, Weinberg & Reis Co., L.P.A., 323 West Lakeside Avenue, Suite #200, Cleveland, Ohio 44113-1099
(Claimant)
in the amount of $698.73 against the estate of the above named decedent.
This claim is filed under Section 3532 (b) (2) of the Probate, Estates and Fiduciaries Code.
The said decedent, who resided at 241 Three Square Hollow
Newburg, PA 17240 , died on January 04 ,
(Address)
2003.
W'ritten notice of this claim was given to Ben S. Esh and Barbara K. Esh, Co-Executors c/o H. Anthony Adams
49 W. Orange St., #i~Shippensb~g, PA 17257 on
~ (Personal representative, if any, or counsel)
· --- ~ ~. ,2003.
- /..
::.: : .;, (Clamaant)
-:~ De Juan L. Wilson, Agent for the Claimant
:~ .%: .c~ :~: -~ cio Weltman, Weinberg, & Reis Co., L.P.A.
.L) r..~ 323 W. Lakeside Ave., Suite200
Cleveland, Ohio 44113
(Claimant's Address)
WELTMAN, WEINBERG & REIS
Co., L.P.A.
ATTORNEYS AT LAW COLUMBUS
~,~2C~ z : . ,i '~ 323 W. Lakeside Avenue, Suite 200 614.228.7272
~ ~ ~, ~ ~ Cleveland, Ohio 44113-1099
216.685.1000 CINCINNATI
www.weltman.com 513.723.2200
'03 JUL 11 All
4~2.434.7955
DETROIT
[~[~!~:~,.- i . ~ .J~ 248.362.6100
July 7, 2003
Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Re: Estate of Evelyn Rauber
Case No. 21-2003-00032
Our Client: Direct MerchantBank
Account No. 5458004064080144
Balance Due: $698.73
Our File No. 03029336
Dear Clerk of Courts:
This law finn represents Direct MerchantBank in connection with its claim which we wish to file on our client's behalf into the
estate of Evelyn Rauber, deceased. Enclosed is our check in the amount of $5.00 which we understand is the filing fee for this
claim.
Our client's claim is based upon its account number 5458004064080144 in the amount of $698.73. Included with this letter
is the claim form which we wish to present to this court and which we are forwarding to the attorney and/or fiduciary of this
estate.
It would be appreciated if all correspondence and disbursements with respect to this matter be forwarded to our office and to
the attention of the undersigned. Additionally, it would be appreciated if any notices of any hearings also be forwarded to the
undersigned. Thank you for your cooperation in this matter.
Very l~y yiurs' '
son
Legal Assistant
(216) 685-1030
DEJ:iar
Enclosures
cc: Ben S. Esh and Barbara K. Esh, Co-Executors
c/o H. Anthony Adams, Esquire
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 003151
ADAMS H ANTHONY ESQUIRE
49 W ORANGE STREET SUITE 3
SHIPPENSBURG, PA 17257
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold
101 $5,999.55
ESTATE INFORMATION: SSN: 204-30-9291
FILE NUMBER: 2103-0032
DECEDENT NAME: RAUBER EVELYN P
DATE OF PAYMENT: 10/21/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/04/2003
TOTAL AMOUNT PAID: $5,999.55
REMARKS: BENJAMIN FESH
C/O H ANTHONY ADAMS ESQUIR
CHECK# 505
INITIALS: JA
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTN OF REV-1500
DEPARTMENT OF REVENUE INHERITANCE TAX RETURN F,LE.U.BE. -
DEPT. 280601
.ARR,SBURG. PAl.128-0601 RESIDENT DECEDENT - O
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL SOCIAL SECURITY NUMBER
z Rauber, Evelyn P. 2 0 4- 3 O- 9 2 9 1
UJ DATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
U.I I REGISTER OF WILLS
(.1 01/04/2003 09/21/1938
III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[] 1. Original Retam [] 2. Supplemental Return [] 3. Remainder Return (date otdeath prior
"' I I 4. Limited Estate L.J 4a. Future Interest Compromise (date of death alter 12-12-82) LJ 5. Federal Estate Tax Retum Required
UJ
~ ~- m~ [~] 6. Decedent Died Testate {At[ach copy of W,,,) [] 7. Decedent Maintained a Living Trust (Attach copyofTrust) __ 8. Total Number of Safe Deposit Boxes
<
LJ 9. Litigation Proceeds Received LJ 10. spousal Poverty Credit (date of death between 12-31-91 and 1-~-9S) L.J 11. Election to tax under Sec. 9113(A) (At~ach Sch O)
Z NAME COMPLETE MAILING ADDRESS
LU
z H. Anthony Adams 49 W. Orange Street
o
o. FIRM NAME (If Applicable)
"' Suite 3
O TELEPHONE NUMBER
o 717-532-3270 Shippensburg ::.-; .:' PA 17257
usE o~iLY
1. Real Estate (Schedule A) (1) 75,000-00~C~
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) . ~
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 33,184.53
(Schedule E)
~ 6. Jointly Owned Property (Schedule F) (6)
~ [] Separate Billing Requested
~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
~ (Schedule G or L)
o. 108,184.53
~ 8. Total Gross Assets (total Lines 1-7) (8)
UJ 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 20~ 332.51
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 40,932.70
11. Total Deductions (total Lines 9 & 10) (11) 61,265.21
12. Net Value of Estats (Line 8 minus Line 11) (12) 46,919.32
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) -6,640.73
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 40,278.59
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Z 15. Amount of Line 14 taxable at the spousal tax
O rate, or transfers underSec. 9116 (a)(1.2) X ~ (15)
"~ 16. Amount of Line 14 taxable at lineal rate X (16)
I~. 17. Amount of Line 14 taxable atsibling rate 1,407.55 x ,12 (17) 168.91
O 18. Amount of Line 14 taxable atcellateral rate 38,871.04 X .15 (18) 5,830.65
19. Tax Due (19) 5,999.55
Decedent's Complete Address:
si A~cET ADDRE§S
241 Three Square Hollow Road
CITY
Newburg, Ii STATE PA I ZIP 17240
Tax Payments and Credits:
1. Tax Due(Page 1 Line 19) (1) 5,999.55
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page I Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 5,999.55
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 5~999.55
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 properly transferred; ........................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ........................................ [] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ............................................................. [] []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?. .............................................................................................. [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have 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.
SIG,..~E OF P~R~____~,NS~ FOR FILING RETURN DATE
A13DRESS
ADDR-~$S --
For dates of death on or after Ouly 1, 1994 and before January 1, 1005, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9118 (a) {1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value o[ transfers to or for the use of the surviving spouse is 0% [72 P.S. §9118 {a) {1.1) (ii)].
lhe 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
the surviving spouse is the only ~neflciary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9118(a)(1.2)].
lhe tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiades is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S.
The tax rate imposed on the net value o[ trans[ers to or for the use of the decedent's siblings is 12% [72 P.S. §9118(a){1.3)]. A siblin9 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-1502 EX + (6-98)
SCHEDULE A
COMMO.W ,TH Or PE..SYLVA. REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Rauber, Evelyn P.
All real properly owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts,
P. eal property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Lot of land together with dwelling thereon lying and being situate in Hopeweel Township, 75,000.00
Cumberland County, Pennsylvania
TOTAL (Also enter on line 1, Recapitulation) $ 75,000.00
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (6-98)
~ SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN
REs,DE,~ DEC~EN~- PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Rauber, Evelyn P.
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivomhip must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Refund of Cable 4.03
2. Tangible Personal Property sold at Auction 31,605.50
3. Tangible Personal Property distributed in kind 1,575.00
TOTAL (Also enter on line 5, Recapitulation) $ 33,184.53
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Rauber, Evelyn P.
Debts of decedent must be reported on Schedule i.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Fogelsonger Bricker Funeral Home 5,212.00
2. Parklawn Cemetary (grave opening) 700.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Benjamin Esh 5,174.00
Social Secudty Number(s)/EIN Number of Personal Representative(s) 172524730
Street Address 10030 Otterbein Church Road
city Newburg State PA Zip 17240
Year(s) Commission Paid: 2003
2. AttomeyFees H. Anthony Adams 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 Register of Wills 258.00
5. Accountant's Fees
6. Tax Retum Preeparer's Fees
7. Cpmmission of Auctioneer for Sale 3,160.55
8. Advertising Costs for Public Sale 1,271.73
9. Fee to Realtor for Market Value Analysis 100.00
10. Cover's Auto Wrecker (estate property repair) 82.68
11. Capital One Credit 88.00
12. Erie Insurance 13.00
13. AARP Pharmacy Service (last illness) 96.42
14. Moffitt Heart (last illness) 59.38
15. Chambersburg Hospital 409.88
16. Carlisle Hospital 530.81
17. Harry Killian (tax collector) Real Estate Tax 148.65
18. Terry Shetter (Appraisal of tangible personal property, expense of sale) 185.00
TOTAL (Also enter on line 9, Recapitulation) $ 20,332.51
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Rauber, Evelyn P.
Decedent's Name Page 1 Decedent's Social Security Number
Schedule H - Funeral Expenses & Administrative Costs - B7.
ITEM
NUMBER DESCRIPTION AMOUNT
19. State Line Gas Co. (utility) 325.41
20. Burnt Mill Veternary 17.00
SUBTOTAL SCHEDULE H-B7 342.41
REV-1512 EX + (6-98)
,~ SCHEDULE I
DEBTS
OF
COMMONWEALTH OF PENNSYLVANIA UI-~,~I-UCN/!
INHERITANCE TAX RETURN
RES,DE.T DECEDE.T MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Rauber, Evelyn P.
Include unreimbursed medical expenses.
iTEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Payoff of Fixed Mortgage Note to Orrstwon Bank 17,658.37
Loan # 3001667 L
2. Payoff of Fixed Rate Home Equity 22,162.77
Loan to Orrstown Bank
Loan # 130030227
3. Mortgage payments for month of death on above loans 1,111.56
TOTAL (Also enter on line 10, Recapitulation) $ 40,932.70
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX +
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Rauber, Evelyn P.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
[. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
1. Ben Esh and Barbara Esh friend .806
10030 Otterbein Church Road
Newburg, PA 17240
2. Vivian Coy sister .010
110 Railroad Lane
Shippensburg, PA 17257
3. Raymond Rauber brother-in-law .005
P.O. Box 386
Shermansdale, PA 17090
4. John Rauber brother-in-law .005
323 Firehouse Road
Shippensburg, PA 17257
5. Kathy Moyer sister-in-law .005
5349 St. Samuels Road
Newport, PA 17074
6. Penny Sommerville sister-in-law .005
126 W. Burd Street
Shippensburg, PA 17257
7. Dawn Moffit niece 75.00
640 Mickey's Inn Road, Lot #16
Chambersburg, PA 17201
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. Mowersville Church -6,640.73
14924 West Creek Road
Newburg, PA 17240
TOTAL OF PART [I - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ -6~640.73
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Rauber, Evelyn P.
Decedent's Name Parle 2 Decedent's Social Security Number
Schedule J - Beneficiaries - 1
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
! TAXABLE DISTRIBUTIONS (include outright spousal distributions)
8. Barbara Miller sister 75.00
156 Shippensburg Mobile Estate
Shippensburg, PA 17257
9. Katrina Coy niece 200.00
110 Railroad Lane
Shippensburg, PA 17257
10. Barbara Esh friend 450.00
10030 Otterbein Church Road
Newburg, PA 17240
11. Garth Rauber brother-in-law 700.00
10 Center Court
York Haven, PA 17370
12. Karen Miley niece 75.00
4491 Sycamore Grove Road
Chambersburg, PA 17201
Sailhamer Real Estate
494 East King Street
Shippensburg, PA 17257
(717) $32-6059
Fax: (717) 530-5181
January 14, 2003
Mr. Ben Esh
100310tterbein Church Road
Newburg, PA 17240
Dear Mr. Esh,
This analysis has not been performed in accordance with the
uniform standards of professional practice which requires
valuers to act as unbiased, disinterested third parties with
impartiability, objectivity and independence and without
accommodation of personal interest, it is not to be construed
as an appraisal and may not be used as such for any purpose.
In response to your request for a comparable market analysis
of property located at 241 Three Square Hollow Road, Newburg,
PA, Cumberland County, PA. I am sending you my estimation and
opinion of current market value. The lot is served by on-lot
septic and well water.
The lot is improved with a one-story ranch type dwelling
that contains approximate 1664 square feet of above ground
living space. There is a basement under the dwelling. Roofing
material is of metal. The main level contains a kitchen/dining
area, living room with free standing propane fuel gas fireplace
(not attached), three bedrooms, full bath and finished family
room that was once served as a garage. The primary heating
system is electric baseboard with individually connected
thermostates in each room. Central air has been installed. In
addition to the dwelling, there is a 14x20 Esh-type shed.
Domestic hot water is acquired from.a propane gas fired water
heater.
The location of the property is approximate ½ mile from the
valley of Newburg and 7 miles from Shippensburg. The property
is within driving distance to work, shopping and major highways.
The neighborhood consists of similar type single family
homes, and rural farm land. The overall condition of the
property appears to be good.
Based upon my personal investigation and findings, it is my
opinion that the comparable market analysis would indicate
a current market value of seventy-five thousand dollars ($75,000).
Respectfully,
Ronald L. Sailhamer
Real Estate Broker
Broker/Appraiser
Terry L. Shetter
Auctioneer
365 Musser Road
Shippensburg, PA 17257
71 7-264-3885
SETTLEMENT
1. Proceeds of sale:
Cash: t~ 07/,~0
Checks: ,~'~- .~....,_
2. Sellers's Sale Expenses:
L. ~ 3 ~ 3.30 Tent:
' Building'
Port-
a-pot:
~~ Other:
3. Real Estate: Selling Price $
Commission % TOTAL: -
4. Auctioneer's fee/percentage: /ff % TOTAL:
TOTAL NET PROCEEDS TO SELLER: $
TOTAL PAYMENT TO AUCTIONEER:
~erry [. Shelter, Auctionee~Pate Seller/Date
Terry L. Shetter
Auctioneer/Appraiser
365 Musser Road
Shippensburg, PA 17257
Phone: 264-3885
Appraisal for: Rauber Estate
Date: 1-22-03
ITEM APPRAISAL VALUE
Angel collection 75.00
Grandfather clock 450.00
Lane cedar chest : 75.00
Doll collection 200.00
Oak shuffle board . 700.00
HP computer 75.00
TOTAL VALUE: $1.575.00
APPRAISAL FEE: $35.00
6/04/03 Loan Payoff Inquiry 10:46:16
NICHOLAS F RAUBER Messages Loan# 130030227 L
EVELYN P RAUBER Active Type: IL FIXED HE
BEN F ESH Eff. Dt: 6/04/03
241 THREE SQUARE HOLLOW ROAD PerDiem: 4.07186
NEWBURG PA 17240-9213 Ins PerDiem:
Description Amounts Rebates Payoffs
Current Balance 22,018.25 22,018.25
Accrued Interest 114.02 22,132.27
Total Payoff 22,132.27
Bottom
F3=Exit F6=Messages F7=Escrow/Insurance F8=Set P/O Pending F12=Previous
F14=Fee Inq. F20=Generate P/O Letter
6/04/03 Loan Payoff Inquiry 10:45:39
NICHOLAS F RAUBER Messages Loan# 30001667 L
EVELYN P RAUBER Active Type: MORTGAGE FIXED
241 THREE SQUARE HOLLOW ROAD Eff. Dt: 6/04/03
NEWBURG PA 17240-9213 PerDiem: 4.94032
Ins PerDiem:
Description Amounts Rebates Payoffs
Current Balance 17,503.08 17,503.08
Accrued Interest 124.79 17,627.87
Total Payoff 17,627.87
Bottom
F3=Exit F6=Messages F7=Escrow/Insurance F8=Set P/O Pending F12=Previous
F14=Fee Inq. F20=Generate P/O Letter
'//'~"'/'~'----°/'/---/ COMMONWEALTH OF PENNSYLVANIA
BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE I~_~
INHERITANCE TAX DIVISION
DEPT. 280&01
HARRISBURG, PA 17128-0~01 NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 12-22-2005
ESTATE OF RAUBER EVELYN P
DATE OF DEATH 01-04-2005
· FILE NUMBER 21 05-0052
COUNTY CUMBERLAND
H ANTHONY ADAMS ACN 101
STE $
49 W ORANGE ST Amount Remitted
SHIPPENSBURG PA 17257
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1547 EX AFP C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RAUBER EVELYN P FILE NO. 21 05-0052 ACN 101 DATE 12-22-2005
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSF
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) C1) 751000.00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) C2] .00 credit to your account,
5. Closely Held Stock/Partnership Interest (Schedule C) ($) .00 submit the upper portion
4. Mortgages/Notes Receivable (Schedule D) C4} .00 of this form w/th your
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 55/184.55 tax payment.
6. Jointly Owned Property (Schedule F) C6) .00
7. Transfers (Schedule G} C7) .00
8. Total Assets C8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 20,552.51
10. Debts/Mortgage Liabilities/Liens (Schedule I) CIO) 401952.70
11. Total Deductions Cll>
12. Net Value of Tax Return C12) 46,919.52
15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) 6,640.75
14. Net Value of Estate Sub3ect to Tax C14) 40,278.59
NOTE: If an assessment was issued previously, lines 14, 15 end/or 16, 17, 18 and 19 will
reflect flgures that include the Iota! of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) .00 X O0 = .00
16. Amount of Line 14 taxable at Lineal/Class A rate C16} .00 X 045 = .00
17. Amount of Line 14 at Sibling rate C17). 1,407.55 x 12 = 168.91
18. Amount of Line 14 taxable at Collateral/Class B rate C18) 58,871.04 x 15 = 5,850.65
19. Principal Tax Due
TAX CREDITS: cig)= 5,999.55
PAYMENT / RECEIPT DISCOUNT (+~
DATE I NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
10-21-2005 CD005151 .00 5,999.55
BALANCE OF UNPAID INTEREST/PENALTY AS OF 10-22-2005 TOTAL TAX CREDIT I 5,999.55
BALANCE OF TAX DUEI .OO
INTEREST AND PEN. I 15.97
TOTAL DUE I 15.97
~ IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR}, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION= Estates of decedents d~ing on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or en§oyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE= To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section
PAYHENT= Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Hake check or money order payable to= REGZSTER OF #XLLS, AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of Wills, arp~ of the 25 Revenue D/strict Offices, or by calling the spec/al 24-hour
answering service for forms ordering= 1-800-$62-20506 services for taxpayers with special hearing and / or
speaking needs= 1-800-447-$020 (TT only).
OBJECTIONS= Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must obSect within sixty (60) days of receipt of
this Notice by=
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADHIN-
ISIRATIVE
CORRECTIONS= Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-060!
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for aD explanation of administratively correctable errors.
DISCOUNT= If any tax due is paid w/thin three (5) calendar months after the decedent's death, a five percent (SX) discount of
the tax paid is allowed.
PENALTY= The 15~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before Januar~ 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST= Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before Januar~ 1, 1982 bear interest at the rate of
six (6~) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
Januar~ 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are=
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea.~ Rate Factor Year Rate Factor
1982 20~ .000548 1987 9~ .000247 1999 7~. .000192
1983 16~ .000458 1988-1991 11~ .000501 2000 8~ .000219
1984 11~ .000501 1992 9~ .000247 2001 9~ .000247
1985 13~ .000556 1995-1994 7~ .000192 2002 6~ .000164
1986 10~ .000274 1995-1998 9~ .000247 2005 5~ .000157
--Interest is calculated as follows=
XNTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DEL/NQUENT X DAXL¥ INTEREST FACTOR
--An~ Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Not/ce, additional interest must be calculated.
COMMONWEALTH OF PENNSYLVANIA
BUREAU OF INDIVIDUAL TAXES DEPARTNENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 280~01
HARRISBURG, PA 17128-0~01 NOTICE OF INHERITANCE TAX
APPRA[SEHEHT, ALLOWANCE OR DISALLOWANCE
OF DEDUCT[OHS AND ASSESSHEHT OF TAX R~-~547 ~AFP(01-O$)
DATE 12-22-2005
ESTATE OF RAUBER EVELYN P
DATE OF DEATH 01-04-2005
FTLE NUNBER 21 05-0052
COUNTY CUHBERLAND
H ANTHONY ADAMS ACN 101
STE 5 I Amount Remitted
q9 W ORANGE ST
I
S.IPPE.SBURG .A 72S7
MAKE CHECK PAYABLE AND REMIT PAYHENT TO=
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALON~ TU~O LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
LAW OFFICE
H. ANTHONY ADAMS
49 WEST ORANGE STREET, SUITE 3
SHIPPENSBURG, PENNSYLVANIA 17257
Register Of Wills
Cumberland County Courthouse
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 003386
ADAMS H ANTHONY
49 W ORANGE ST SUITE 3
SHIPPENSBURG, PA 17257
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..................
101 $13.97
ESTATE INFORMATION: SSN: 204-30-9291
FILE NUMBER: 2103-0032
DECEDENT NAME: RAUBER EVELYN P
DATE OF PAYMENT: 12/30/2003
POSTMARK DATE: 12/29/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 01/04/2003
TOTAL AMOUNT PAID: ~13.97
REMARKS' H ANTHONY ADAMS ESQUIRE
CHECK# 10665
INITIALS: VZ
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
BUREAU OF ZNDZVZDUAL TAXES DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 280601 INHERITANCE TAX
HAnn~SBUn~, PA ~7~Z8-060~ STATEHENT OF ACCOUNT
REV-i~07 EX AFP
~ J~ DATE 02-17-200q
~ . ~_! ¥?idS ESTATE OF RAUBER EVELYN P
DATE OF DEATH 01-04-2005
FILE NUMBER 21 05-0052
'04 FEB 27 P1:00 COUNTY CUMBERLAND
H ANTHONY ADAMS ACN 101
STE $
49 W ORANGE ST ~:i~;~-: 5ourt Amour*
SHIPPENSBURG PA l~:i~t~b~'~" '" ~O.,
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of this fore wi~h your ~ex payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1607 EX AFP (01-03) ##~ INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF RAUBER EVELYN P FILE NO. 21 0:5-00:52 ACN 101 DATE 02-17-2004
THIS STATEMENT TS PROV/DED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELO#
TS A SUMMARY OF THE PR/NCTpAL TAX DUE, APpLTCAT/ON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APpLTCABLE,
A PROJECTED INTEREST FTGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-22-200:5
PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 5,999.55
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
10-21-200:5 CD00:5151 .00 5,999.55
12-29-200:5 CD00:5S86 1:5.97- 1:5.97
TOTAL TAX CREDIT 5,999.55
]~ALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TF pA'rD AFTER THTS DATE, SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT TS REgUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COHHON#EALTH OF PENNSYLVANIA.
REFUND [CR): A refund of a tax credit, ~hich ~as not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-l:513). Applications are available at
tho Office of the Register of #ills, any of the Z:5 Revenue District Offices or from the Department's 24-hour
answering service for forms ordering: 1-BOO-:56Z-Z050; services for taxpayers ~ith speclal hearing and ! or
speaking needs: 1-800-~47-:50Z0 (TT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Revieu Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 767-6505.
DISCOUNT: Zf any tax due is paid ~ithin three (:5) calendar months after the decadant's death, a five percent (51) discount
of the tax paid is a11o~ad.
PENALTY: The 15Z tax amnesty non-participation penalty is computed on the tara1 of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period.
INTEREST: Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes ~hich became delinquent before January 1, 1982 bear interest at the rate of
six (SZ) percent per annum calculated at a daily rate of .000164. All taxes ~hich became delinquent on and after
January 1, 1982 Hill bear interest at a rate ~hich ~ill vary from calendar year to calendar year ~ith that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO:5 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .000548 1987 91 . O00Zfi7 1999 71 .000192
1983 161 .D00~+:58 1988-1991 llZ .000301 2000 82 .OOOZ19
1984 111 .000:501 1991 91 .000147 2001 91 .000147
1985 1:51 .000:556 199:5-199~* 7'/. .00019Z 2002 61 .000164
1986 ZOZ .00027~· 1995-1998 9Z .000247 200:5 5X .0001:57
--Interest is calculated as follo~s:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DEL'rNQUENT X DA.fEY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shoNn on the
Notice, additional interest must be calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/01/2004
ADAMS H ANTHONY
49 W ORANGE ST SUITE 3
SHIPPENSBURG, PA 17257
RE: Estate of RAUBER EVELYN P
File Number: 2003-00032
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: 1/04/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge