HomeMy WebLinkAbout02-0893
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z8D60l
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
LANA H CHRONISTER
430 LONG RD
BOILING SPRING PA 17007
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-10-2003
HENRY
09-22-2002
21 02-0893
CUMBERLAND
101
*'
REY~1547 EX AFP 101-05)
GOLDA
V
Allount Remitted
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 ...
RW=i5'4-j-E'if-i.FP--foFoiY-NOT"icE--OF-i:-N"iiEifiTAifc"irT"AX-XppilimiEHENT:--i.Li-owAN-cE-oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HENRY GOLDA V FILE NO. 21 02-0893 ACN 101 DATE 02-10-2003
TAX RETURN WAS: I X) ACCEPTED AS FILED
) CHANGED
NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
IS. Allount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS.
.00 X 00 = .00
227,855.68 X 045 = 10,253.51
.00 X 12 = .00
.00 X 15 = .00
ll9)= 10,253.51
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds {Schedule BJ
3. Closely Held stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable {Schedule DJ
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
ll)
(2)
(3)
(4)
(5)
(6)
(7)
180.000.00
37.660.80
.00
.00
23,082.66
.00
.00
IB)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
llO)
12,887.78
.00
Ill)
(12)
ll3)
ll4)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
240,743.46
1:>.887 78
227,855.68
.00
227,855.68
.
(0) AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
12-17-2002 CDOO1963 512.68 9,740.83
TOTAL TAX CREDIT 10,253.51
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PETITION FOR PROBATE and GRANT OF LETTERS
G-oldCl. V, NennJ No. ~/-O~- )?9.3
J To:
Estate of
also known as
Register of Wills for the J
Deceased. County of (l1)m/)t>y/(]nJin the
Social Security No. I q S 3;), - () 7.;1. (a Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or}llder aI] the executors
in the last will of the above decedent, dated Ocrooe r (1)
and codicil(s) dated
named
,19~
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in
h f> r la~lamilY qr P1;incipal 75idence at
nrli<;le .
,
(list street, number and muncipality)
, with
;p
Decend nt, th n Se
at I I
Except as follows, decedent d not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
Inn CJn(), 00
/
$
$
$
$
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters
(testamentary; administration c.La.; administration d.b.n.c.La.)
theron.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF CUmberland
'"
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No.
21-2002-893
Estate of
Golda V. Henry
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW October 3m '1'9 2002, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated October 6th, 1982
described therein be admitted to probate and filed of record as the last will of
Golda V. Henry
and Letters Testamentary
are hereby granted to Eugene F. Henry, Kay L. Henry, Lana H. Chronister and
June D. Mavo
Register of Wills
Donna M. otto, 1st DEputy
FEES
. 235.00
Probate, Letters, Etc. ......... ,
Short Certificates(3) .......... $ 9.00
Renunciation ................ $
x-Pages (2) $ 6.00
JCP TOTAL _ $ 5.00
Filed Q9t9~J;'. 3m. .200.4.... .~. 25.5~OO.
ATTORNEY (Sup. Ct. J.D. No.)
ADDRESS
PHONE
Call Kay L. Henry 243-4491 or Lana H. Chronister at 258-6206 on 10/3/02
.'
last Bill aM Q1~$tamtnt
02/-0;l-fl13
I, GOLDA V. HENRY, of Lbwer Frankford Township, Cumberland
County, Pennsylvania, declare this instrument to be my Last Will
and Testament, hereby expressly revoking all Wills and Codicils
heretofore made by me.
ONE: I direct my Executors to pay all of my debts, funeral
and administrative expenses as soon as may be done conveniently
after my decease.
TWO: I give, devise and bequeath the specific sum of One
Thousand and no/lOO ($1,000.00) Dollars to each of my grandchildren
who survive me.
THREE: I give, devise and bequeath all the rest and remainder
of my estate of every nature and wherever situate to my children,
Eugene F. Henry, Kay L. Henry, Lana H. Chronister and June D. Mayo
in equal shares, per stirpes. If any of my aforementioned children
should predecease me then his or her share shall be distributed
equally to his or her children who survive me. If any of my
aforementioned children should predecease me without living
children of their own then said share shall be divided equally
among my surviving children and the children of my deceased
children (only to the same extent my child would have taken if
alive) .
FOUR: I appoint my children, Eugene F. Henry, Kay L. Henry,
Lana H. Chronister and June D. Mayo, Co-Executors of this my Last
Will.
FIVE: My Co-Executors may, at their discretion, compromise
claims, borrow money, retain property for such length of time as
they may deem proper; lease and sell property for such prices,
on such terms, at public or private sales, as they may deem proper;
and invest estate property and income without restriction to legal
investments.
SIX: No Co-Executors, acting hereunder shall be required to
post bond or enter security in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
~~
day of October
, 1982.
flI~fi -7;~~
OLDA V. H NRY
(SEAL)
Signed, sealed, published and declared by Golda V. Henry,
the above named testatrix, as and for her Last Will and Testament,
in the presence of us, who at her request, and in her presence,
and in the presence of each other have subscribed our names as
witnesses hereto.
~.- 1(. .,{.-:;J
v9A~ n.:?( d 0j,,,-,,, ~,~
/ r
-2-
ACKNOWLEDGEMENT AND AFFIDAVlT
We,
GOLDA V. HENRY
KATHLEEN M. KENNEY
and
SHARON L. SCHWALM
, thc: Lc~;t:J.trix :LfHl Lf)(' ''1.;iL:l(:~>0(;0,
respectively, whose names are signed to the foregoin~ Instrument,
being first duly sworn, do hereby cleclare to the undrct':;'; :".l1r.d
authori ty that the testat rix signed alld executed the instrument
asheI' Last Hill and thatshe had si~nod .,vil1infcly, and that she
executed it as her free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and
hearing of the testatrix, signed the Hill as a witness and that
to the best of their knowledge the testatrix was at that time
eighteen year's of aGe or older, of sound rnindH.nd n ;.1"'1" no
constraint or undue influence.
~7r#-~A/~
GOLDA V. HENRY
4-.\.~"" rt~
KATHLEE M. KENNE
~fl4~ or:~,}- ~~U
/' SHARON L. S .HW ALM
COMMONWEALTH OF PENNSYLVANIA
ss:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowled~ed before me by
GOLDA V. HENRY
, the tr:sLaL rix, .'lnd ;:;ub;")cribed
and sworn to before me by KATHLEEN M. KENNEY
and
SHARON L. SCHWALM
, w:i.tnc;C)(.)cs, th:Ls (,,~
day 0 f
October , 19 82.
~lV C(:,")~/::;.;il!jI-: ;,>>"!f,I_S ~I::C:, j\ lS~.I{;
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0---
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Go Ida V. J-/enf'Y
Date of Death:
Seo+embe.r J.7, 01007
I
Will No.
J.' - J 00.;/ - gq 3 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 10.- _ ~ - t);;l"
Name
~t)8ene . F. He.nr~
Ko.~ L. l-fenr3
/....arYJ. J-j. Qhr n'5ter
June O. a 0
Address
1/-15(" Eno/Q Road, Newville, PA 11'2.1f I
Sf}.D Stone c..hurc.h ~oad en rl.t.s.1e PA 11013
430 LDn9 Road, /30'/1"9 Sp,-,n 5, PA 17007
J.9D }..at,more Creek Rd. or/<. . PA /1371...
I
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
" 1J.316J-.
E .:~.~.;u~
Signature)( ~ ~ 7-l . .'/
~ ;,{o.rrt.o..14. tt;;g;.,;~l-
Name 't- r' funnY'
J.,t'no. "h ron .si-e r
Address ~ L. R d
If;n L-.onC) oa
6oJ/'1]9~prln9s DR ilC07
Telephone (lID -..2'28- (,;,a.O(p
Capacity: X Personal Representative
_Counsel for personal representative
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
CHRONISTER lANA H
430 LONG ROAD
BOILING SPRINGS, PA 17007
____u__ fold
ESTATE INFORMATION: SSN, 195-32-0726
FILE NUMBER: 2102-0893
DECEDENT NAME: HENRY GOLDA V
DATE OF PAYMENT: 12/17/2002
POSTMARK DATE: 0010010000
COUNTY: CUMBERLAND
DATE OF DEATH: 09/22/2002
NO. CD 001963
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
102 I $9,740.83
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: lANA H CHRONISTER ETAl
CHECK#1008
SEAL
INITIALS: CW
RECEIVED BY:
REGISTER OF WILLS
--
$9,740.83
DONNA M. OTTO
DEPUTY REGISTER OF WillS
REV.1500EX(I).OO!
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
OFFICIAL USE ONLY
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
;LL-O:J.. 00 g q3
COUNTY CODE
YEAR
NUMBER
I-
Z
W
C
W
o
W
C
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
HENR GOLDA V.
DATE OF DEATH (MM-DD-YEAR)
Oq - ;)..;).- J..OO/)..
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
SOCIAL SECURITY NUMBER
/ CIS - 3;L - 07;)'~
DATE OF BIRTH (MM-DD-YEAR)
oq - It/- - jq(Jg'
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
NO; APPI-ICA 8LE.
~ 1. Original Relurn
D 4. Limiled Estate
~ 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
o 2. Supplemental Return
D 4a. Future Interest Compromise (date o/death after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copy of Trust)
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
D 11 Election to tax under Sec. 9113(A) (Attach Sch 0)
"'
Z
W
C
Z
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<Il
W
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NAME, n "
J-J1 M H. CHR.
COMPLETE MAILING ADDRESS
1/30 LONG-- ROAD
80ILING- SPRING-5, PA 17001- qfofpQ
FIRM NAME (If Applicable)
TELEPHONE NUMBER/II _ ;),,58 - (P:;;.D (p
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
/80 000. 00
~7 fDIoO. f(()
J
none
none
J3 O&'J.(p/r;
.
r"OFFICIAL USE ONLY i
i i
I
(1)
(2)
(3)
(4)
(5)
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3 Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Noles Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
(7)
none.
(6)
none
,),40, 74-3. 4-(P
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
(9)
(10)
(8)
I:J. !? fr-7, 78
,
none.
(11)
(12)
(13)
I {).. ?rff 7. 7 go
/). .;ll, 'd'S/i". /ng
o
J,;).1, f?'55,!DB'
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
x,O_ (15)
X,0~(16)
If) ::J.S3.SI
I
16. Amount of Line 14 taxable allineal rate
d ;:).7, Rs &:J. t"x
17. Amount of Line 14 taxable at sibling rate
x ,12 (17)
18. Amount of Line 14 taxable at collateral rate
x ,15 (18)
19. Tax Due
if) :;'53. 1)1
,
(19)
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Decedent's Complete Address:
STREET ADDRESS 5;).0 STone Church R a
CITY
STATE PA
Tax Payments and Credits:
1. Tax Due (Page j Une 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
t:) I J ./" S?
Total Credits (A + 8 + C) (2)
5/;).. to?
3. InteresUPenalty if applicabie
D. Interest
E. Penaity
TotallnteresUPenalty ( D + E ) (3)
4. if Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
ZIP no /3
IOJ ,J,S3, 51
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
q.7J.fo.f.3
A. Enter the interest on the tax due.
(5)
(SA)
8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
q,,4-(J.R3
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;..<<<<", uwu"umuu
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? .................
Yes
............0
......0
o
.....0
....0
..........0
.....0
No
!XI
IXI
[j)
[XJ
~
~
r:gJ
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 relum, including accompanying schedules and statements, and to the best of my knowledge and belief, if is frue, correct
and complete
Declaration of preparer olher than the personal represenlative is based on all information of which preparerhas any knowledge
SIGNATURE OF PE SON RESPONSIBLE FOR F
.C
ADDRESS
t.f30 Lofl9 Road, 801/'-(19 SPrlf1QS, PA- 170D7
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE . 7
DATE
/ J. 1t.P O;;}..
DATE
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 PS. S9116 (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% [72 P.S. S9116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. s9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. S9116(1.2) [72 P.S. s9116(a)(I)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblin9s is 12% [72 P.S. s9116(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.
.'EV"'"'''.'''"W
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL EST ATE
ESTATE OF r
\:XOLDA V HENR~
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with
right of
survivorshiD must be disclosed on Schedule F.
ITEM
NUMBER
1.
FilE NUMBER . /'\ &q 3
,;z1-Q:1.-Quo
DESCRIPTION
VALUE AT DATE
OF DEATH
/---Qnd Approx, 4- acres ,
Resident'lo..l with 5udcl'f\95
5d-O S+or\e Church Roo.d
c...o..r I is Ie PA no 13
)
/gO,Ooo,OO
\/O-ILJe of proper+~ 15 0. to-it'"' marKet-
voJ u e eS+i rno. te.
Proped,/ has not been sold as 0+
-t-his da+e.
vee-eden+ heAd proper+y bui It In The.
€o.rl ~ 1%,0'5,
TOTAl(Alsoenteronline1,Recapitulation) $ / gO, 000, (JO
(If more space is needed, insert additional sheets of the same size)
REV-1503EJ\+ (1.g7)
*'
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF G V
Ol-DA . HENRY
FILE NUMBER
C)./-O:J.-Q() g>43
All property jointly.owned with right of sUNivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
J...
DESCRIPTION
VALUE AT DATE
OF DEATH
5/0 Shares
Reg is+ered in nome of Golda. V I-lenr~
C.ommon -.StocK
mo..rKe+ Va lue-
5/0 Shares x j 13.08 (da+e. of deo...th
mo..rKe+ Vo..lue. per
m <'< T 6anK C!.Drpor-a+lon .sho..re)
CU5IP number SS:LtDl F 10 It
37, :2.70. gO
1 Share Common
3~ ShClres Pre+:erred
.3 q S haTes
f<e9 is+e red in name 0+ Golda V. f-{enrf
Po.. r \/al ue jj 10.00 per share
C-umber-Iund Valley 2ooper:a-hve.
ASSOCI a'r-, on
3Qo.oO
TOTAL (Also enter on line 2, Recapitulation) $ 37, (p{PQ , &'0
(If more space is needed, insert additional sheets of the same size)
:"'''"''''.,,'''.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF f-^
uvLDA V.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
HENRY
FILE NUMBER oq
~J-()::J.-Oo() 3
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
J..
3.
VALUE AT DATE
OF DEATH
DESCRIPTION
Checking ACCDun-t -It 4- l-l1~q
m l< T Ba.nK
One We5+ J-I. i9h S+ree-r-
C!..a.. rll 5 J € I (JA If 0 13
No..me. of: Golda. V I-Ienrf
'Da.+e of Dea+h Ba.lanc..e.-
;).(poLt, ~f.t>
Cer+i~icQ+e 0+ Deposi-r If- /Qs5:z.9tt>L113
WD'Ipoi () t SanK
11 W-est I-t 'gh stre.et-
Cll.rl isle, PA IlO 13
Name DF Golda. V. lienr.y
Date of Deo..+h Ba.La.rlce-
f/li see IlQn-eou5 Persono,..L
Propex+,/ QS of da..-k of d-ea..th Q-7-2-0L
';<0 000. 00
I
41CJ, DO
TOTAL (Also enteron line 5, Recapitulation) $ d3} 08:2, 6b
(If more space Is needed, insert additional sheets of the same size)
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AcCOl/NT NO. ACCOUNT TYPE
417769 CLASSIC CHECKING
. STATEMENT PERIOD PAGE
SEP.24-DCT.23,2002 1 OF 1
. PI M&fBank
00 3 04319M M 021
64
GOLDA V HENRY
520 STONE CHURCH RD
CARLISLE PA 17013-9501
HIGH STREET-CARLISLE
BEGINNING ... DEPOSITS & . .. . I OTHER .. . . CURRENT . ENDING
BALANCE OtHER ADDITIONS . CHECKS PAID SUBT~ACTIONS INTEREST PO I .....BALANCE ....
NO. I AMOUNT NO. I AMOUNT NO. I AMOUNT
6,604.66 11 80.00 31 4..000.00 1 I 2..604.66 0.00 80.00
ACCOUNT SUMMARY
I POS,ING ... ... ... .. ... DEPOSITS,INfERESf I CHECKS .&OfHER .. ...... . DAILY .. /
DATE ... . TRANSActION DESCRIPTION ...... a OTHER ADDITIONS SUBTRACTIONS BALANCE
09-24-02 BEGINNING BALANCE $6..604.66
09-27-02 CHECK NUMBER 2035 1..000.00
09-27-02 CHECK NUMBER 2033 1..0GO.DO 4,604.66
09-30-02 CHECK NUHBER 2034 2,000.00 2,604.66
10-04-02 CLOSEOUT 2..604.66 0.00
10-08-02 DEPOSIT 80.00 M.OO
ENDING BALANCE $80.00
ACCOUNT ACTIVITY
CHECKS.PAiD.SUHMARY
2033 09-27-02
1,000.00
2034 09-30-02
2..000.00
2035 09-27-02
1..000.00
WITH M&T WEB BANKING YOU CAN ACCESS UP-TO-DATE INFORMATION ON PRACTICALLY ALL OF YOUR M&T ACCOUNTS FOR
FREE. AND WITH M&T WEB BILL PAY, YOU CAN SAVE TIME AND MONEY BY PAYING YOUR BILLS ONLINE. ENROLL
BEFORE NOVEMBER 30, 2002 TO RECEIVE YOUR FIRST MONTH FOR FREE. AFTER THAT, YOU'LL FIND THAT THE LOW
MONTHLY FEE OF $2.95 FOR 20 PAYMENTS IS STILL LESS THAN THE COST OF STAMPS, ENVELOPES AND CHECKS USED
TO PAY YOUR BILLS THE "OLD" WAY. TO SIGN UP FOR MIT IIEB BANKING AND IIEB BILL PAY, SIMPLY VISIT
lflfW.MANDTBANK.COM, OR STOP BY ANY M&T BANK BRANCH.
LOOSA (12/93)
~i~ ~ ~\9
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ACCOUNT NO.
ACCOUNT TYPE
STATEMENT PERIOD
OCT.24-NOV.22,2002
. '!1 M&fBank
PAGE
417769
CLASSIC CHECKING
1 OF 1
00 1 04319M M 021
174
GOLDA V HENRY
520 STONE CHURCH RO
CARLISLE PA 17013-9501
HIGH STREET-CARLISLE
BEGINIUNG DEPOSITS & ... ... .... OTHER .... CURRENT ENDING ....
BALANCE . OTHER ADDITIONS CHECKS PAID SUBTRACTIOIlS IIlTERESTPO BALANCE
NO. AMOUNT NO. I AMOUNT NO. I AMOUNT
80.00 0 0.00 01 0.00 1 I BO.OO 0.00 0.00
ACCOUNT SUMMARY
POSTING . .. ... OEPQSITS,INTEREST CHECKS & OTHER llAILY
DATE TRAIlSACTION DESCRIPTIDN .. & OTHER ADDITIONS SUBTRACTIONS BALANCE ...
10-24-02 BEGINNING BALANCE $80.00
11-05-02 MISCELLANEOUS DEBIT 80.00 0.00
ENDING BALANCE $0.00
ACCOUNT ACTIVITY
LET US HELP YOU MANEUVER THRllUGH AN UNCERTAIN HARKET WITH INVESTMENT STRATEGIES
FROM THE M&T INVESTMENT GROUP. WITH A WIOE CHOICE OF MUTUAL FUNOS, ANNUITIES,
STOCKS ANO BONOS, M&T HAS THE PRODUCTS AHD AOVICE YOU NEED. CALL 1-BOO-724-9949
TO SCHEOUlE AN APPOINTMENT TODAY.
INVESTMENTS AND ANNUITIES: " ARE NOT DEPOSITS" ARE NOT FDIC INSURED" ARE NOT
INSURED BY ANY FEDERAL GOVERNMENT AGENCY . ARE NOT GUARANTEED BY ANY BANK . MAY
GO DOWN IN VALUE
LOOSA (12193)
Date
Opened:
12/27/2001 Term:
37 MONTHS
Tax
!D:
Number:
Certificate of Deposit
Account Number:
1955296473
GOLDA V HENRY
$ 20,000.00
NORTH MIDDLETON BRANCH, WAYPOINT BANK
CAVALRY ROAD
ISLE PA 17013
( \ /D -('
I Q.I,\ rfIr/J~
.g, ~{,-?<.b~
Amount of
Deposit: TWENTY THOUSAND AND 00/100
This Time Deposit is Issued to:
Not Negotiable - Not Transferable - Additional terms are below.
Additional Terms and Disclosures
This form contains the terms for your time deposit. It is also the Minimum Balance Requirement: You must make a minimum deposit to
Truth-in-Savings disclosure for those depositors entitled to one. There
are. addjtion~l terms and disclosures on page two of this form. some of open this account of $ 1 , 000 . 00 .
whIch explam or expand on those below, You should keep one copy of D Y t" th' " bid 'I b ' h
this form au mus mamtalO IS mlmmum a anee on a 81 y aslS to earn t e
Maturity' Date: This account matures 1/27/2005 annual percentage yield disclosed,
(See below for renewal information.) Withdrawals of Interest: Interest D accrued Dllxcredited during a
Rate Infonnation: The interest rate for this account is 4 .31000 % term can be withdrawn:
with an annual percentage yield of 4 .40 %, This rate will be AT ANY TIME WITHOUT PENALTY
paid until the maturity date specified above. Interest begins to accrue on Early Withdrawal Penalty: If we consent to a request for a withdrawal
the business day you deposit any noncash item (for example, a check). that is otherwise not permitted you may have to pay a penalty. The
Interest will be compounded END OF MONTH penalty will be an amount equal to:
Interest will be credited END OF MONTH LOSS OF 180 DAYS
BY CHECK
IXkThe annual percentage yield assumes that interest remains on deposit
until maturity. A withdrawal of interest will reduce earnings.
o If you close your account before interest is credited, you will not
receive the accrued interest.
interest on the amount withdrawn.
The NUMBER OF ENDORSEMENTS needed for withdrawal or any
other purpose is: 1
Renewal PoUcy:
D Single Maturity: If checked. this account will not automatically
renew, Interest D will D will not accrue after maturity.
U Automatic Renewal: If checked, this account will automatically
renew on the maturity date. (see page two for terms)
Interest lJlx.i11 D will not accrue after final maturity.
---~._----'---'--
ACCOUNT OWNERSIDP: You have requested BACKUP WITIlHOLDING CERTIFICATIONS
and intend the type of account marked below. TIN:
IXklndividual IXk Taxpayer I.D. Number - The Taxpayer D Exempt Recipients - I am an exempt
o Joint Account - With Survivorship !~~:)lenallll Identification Number shown above (TIN) is recipient under the Internal Revenue Service
o Joint Account. No Survivorship (Mlella/ll8lncommon) my correct taxpayer identification number. Regulations.
D Trust: Separate Agreement Dated IXk Backup Withholding. I am not subject A provision for my signature, certifying
under penalty of cJ:rjury the statements
D to backup withholding either because I have checked in this se on, is contained on the
not been notified that I am subject to backup first copy of this certificate.
withholding as a result of a failure to report
all interest or dividends, or the Internal
Revenue Service has notified me that I am no
o Revocable Trust Designation as defined in this longer subject to backup withholding.
agreement (Beneficiaries' names and addresses)
ENDORSEMENTS. SIGN ONLY WHEN YOU REQUEST WITHDRAWAL
X
X
X
C 1993 Benksrs Systems, Inc., St. Cloud. MN Form CD-AA-NPD l1 I 3/24/99
READ PAGE TWO FOR ~Nl\.'Il)~oo'/9p~g. 'af21
.REY.1511EX+(1-97)
'*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF GOLDA V. HENR.Y
FILE NUMBER
.;l1-0d.. - oogq 3
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: of l3ened 1 chon
1. /-ot q-D Garde.n ;z.go.O&'
8ron-z-e. memoriaL &.-(P I , 00
W-es+m inst-er Cemete.ry - Gro..ve. Open I n( q OQ, 00
Hoffmo..n- RD+h J="LJnero..l Uome - FUf'le.ra.. Service 7iJJD3.00
The Sen+inel ftJ(J. 7 2..
B. ADMINISTRATIVE COSTS none
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) f EIN Number of Personal Representative(s)
Street Address
City Slate Zip
Year(s) Commission Paid:
2. AttomeyFees none
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 35"00.
Claimant ~ L. ifDe~r~
Street Address - D S n hurrh Road
City (1 () r-Ii:;/e Slate PA- Zip /70/3
Relationship of Claimant to Decedent lliUS hte. r
4. probateFeesr'?eglster of- \Aldis - P.e.+ i tlOI1 tor rrobo.+~ short c. t.f. 8.55-
!l915fer of WillS. .e~+rli.. fhge~, TC.P J:; .e-
. . She C.H. 3.0
5. Accounlant'sF tS15fer- 0+ Wills - Fit "9 Pee.
nOlle /5.0
6. Tax Return Preparer's Fees
none
7.
TOTAL (Also enter on line 9, Recapitulation) $ fa 887,7F'
J
00
m
o
o
(If more space is needed, Insert addilional sheets of the same size)
REV-1513EX+(1-97)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GOLDA V.
J-/ENRY
NUMBER
I.
II.
1.
FILE NU:;ri~ 0:2- 00 fq .3
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
(i) son }
~ dav h+er
. cJ.o..u h3-if
~ ruwjYL~r
AMOUNT OR SHARE
OF ESTATE
in eqpoi.
SI-La..re.5 per
Stripes
'it I ,000. Q{)
nooo.Oo
1I,OQO.OO
~ 1,000. 00
-1/,000.00
o
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. 0
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
fuqene l-IenrL/ @ K.0.'1 L Itenr~
6) 415'iP Eno/a. Rd. 5J.D 5+one 01urCh Pd.
Newvil\e. PPr 11;;!l/-1 Ca.rllsle,rn /16/3
@ ham /~. Qhronisf-er @ JUne D. fY}a4D
1-f30 J...onCj Road A,qO J..o.tilYbre Ciee/<,
. 50; Ii n9 .5pri ngs. PA 17007 YoV'/{SprinQ5, f?tj
~ KellyShuqharf' i) Krist", \AJPf(. 1131~
5711> /-/un-Ff:r5 Road q I n I lams
NeuN i I Ie PA IT2.tJ I q C. cuse Roaa ~ randw Itlh.-ier
, Newv lit e PA 171.4- I . 9 _< _..J -::; h:W
(j) Adam J... C.hron ,s+er I Ib 9nuuCl..lX1
4-30 Long_ Road. 1 9rRrctsOnh-k
. Bo ii, n9 Sprl ngs, PA 1700 7 8 gICLrOac.g r
~ Ibhlee. P rflD..ljo ~ "9 mnc1son
C)..qa 1-0-+-1 mor-e CreeK R:l.
fi1' YorK Springs, /1:) 1131J.
CY :IOna+han 7). mayo
dHO J....ah more Cr-eeK R::1.
\lorK... SD,mQ5, ~ 1731:L
7' ENTER- 60LLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
TOTAL OF PART n - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0
(If more space is needed, insert additional sheets of the same size)
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 8/03/2004
MAYO JUNE D
290 LATIMORE CREEK ROAD
YORK SPRINGS, PA 17372
RE: Estate of HENRY GOLDA V
File Number: 2002-00893
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: 9/22/2004
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
STATUS REPORT UNDER RULE 6.12
NameofDecedent: G-olda ~, Henrq,
Date of Death: ~eD~-emher C~a,
Will No.:
~oo~
Admin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes [--] No P~]
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: ,J-an. I. ff7 ~_t30,,5~
3. If the answer to No. 1 is Yes, state the following:
Did the personal representative file a final account with the Court?
Yes _ No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: ~
c. Did the personal representative state an account informally to the parties
in interest? Yes [-] No F"]
Date:
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.
Signature
i~n~ i4. (Zhr'on i~'fer
ot i i n~ .5,prin~cm. Ptq 17D07-ci6~,0
Address
Telephone No.
Capacity: r~ Personal Representative
[--] Counsel for personal representative
STATUS REPORT UNDER RULE 6.1 ?
Name
Date of Death:
Will No.'
Admin. No.: ~l- _t~_. -tgOffq3
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ['-] No i~
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: ,,~-_~nc}tl~ l~'~ o~005
3. If the answer to No. 1 is Yes, state the following:
aD
Did the personal representative file a final account with the Court?
Yes _ No ["-]
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? Yes ['-] No [-']
Date:
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.
Signature
Kou L. I-lenrq
Nam~e -[
IV flOel- on Ooor
OarlisJe 17013
Address
717-
Telephone
Capacity: ~ Personal Representative
Counsel for personal representative
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
Will No.:
Admin. No.: ~ !.-o~.-oo ~'~'3
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ~-] No ~l
2. If the answer is No, state when the personal re~.presentative reasonably believes
that the administration will be complete: ,~/ At'/ t o~' ~ o o ~7~
3. If the answer to No. 1 is Yes, state the following:
ao
Did the personal representative file a final account with the Court?
Yes _ No [--]
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
Co
Date:
Did the personal representative state an account informally to the parties
in interest? Yes ~ No ~-~
.... "n"~L~-0 r
c. Copies ofrecmpts, releases, jmnders and approval rmal::~
t~
info,al accosts may be filed with the Clerk of ~ha~'
and may be attached to this repo~.
Signature /
~'~ ~ ~ ~'~~ ~"'~"~', ~ , . ~ , '.~' ~7:.,
Name
Address
Telephone No.
Capacity: ~Personal Representative
[--1 Counsel for personal representative
Name of Decedent:
Date of Death:
Wilt No.'
STATUS REPORT UNDER RULE 6.12
Admin. No.: 4 1 "'t~)c~ '"{_.)~) 7q 3
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes [--] No '~
2. If the answer is No, state when the personal representative reason...ably believes
that the administration will be complete: ~r'} 1,.~ <:~O~).5
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account wllh,.'t'he Court?
Yes _ No 1 Ir-n ~,, c>
:2:5:7 ~
b. The separate Orphans' Court No. (if any) for the persbnal repr~entati:~e's
account is: ~
Co
Did the personal representative state an account info .rT(n. a!ly to ~e part!es
in interest? Yes [-~ No ['-] :~ .. zz :~.
Co
Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Sign(3~u~ re t'~ ~ -
Address
"717-
Telephone No.
Capacity: 1~ Personal Representative
[--] Counsel for personal representative
STATUS REPORT UNDER RULE 6.1 ?.
Name ofDecedent: _. ~tsldo, V. Henr'cj
Date ofr~ ~, .
Will No.:
o~O0&
Admin. No.: ..~l- ~,~ -{,),0 gq:.4
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State w.w.w~ether administration of the estate is complete:
Yes .[X~J 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:
ao
Did the personal representative file a final account with the Court?
Yes _ No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? Yes j~ No I~1
Date:
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 repj~rt a~"- ----, L
~,.ann.'"N..eh Port i ~tcr
Name '
mail/n9 /:)dctre.q; - Es-'rale orr Crolda ¥. I-lenrs]
A-aha fl. Ch ron islet
~30 kon9 Ro~d
/3~;I inn Snrinnq. ~ 17007
Address ,~ r - '--J-,
Telephone No.
Capacity: [~ Personal Representative
LI Counsel for personal representative
BUREAU OF ZNDTVTDUAL TAXES
INHERTTANCE TAX DI'VTSTON
DEPT. 280r101
HARRTSBURG, PA 1712:8-0601
CONHONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
RECORD ADJUSTMENT
REV-l;93 EX AFP (01-D3)
LANA H CHRONISTER
R$O LONG RD
BOILING SPRING
PA 17007
DATE 09-07-ZOOq
ESTATE OF HENRY
DATE OF DEATH 09-22-2002
FZLE NUHBER 21 0Z-0895
COUNTY CUMBERLAND
ACN 101
Amoun~ Rem i 'l:"lced
GOLDA
HAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit ~o your account, subm/~ ~che upper por~ion of ~h/s form w/ih your ~ax payment.
CUT ALONG THZS L/NE ~ RETAZN LOWER PORT/ON FOR YOUR RECORDS ~
REV-1593 EX AFP (01-03)
ESTATE OF HENRY
~ ZNHERZTANCE TAX RECORD ADJUSTMENT ~
GOLDA V FZLE NO. 21 02-0895 AC~ ~[01
rET
ADJUSTHENT BASED ON:
BOARD OF APPEALS REFUND
VALUE OF ESTATE:
1. Real Es~a~e (Schedule A) (1)
2. S~ocks end Bonds (Schedule B) (2)
$. Closely Held S~ock/Per~nersh/p /n~eres~ (Schedule C) ($)
~. Hor~gages/No~es Rece/vable (Schedule D) (~)
$. Cash/Bank Deposi~s/N/sc. Personal Proper~y (Schedule E) (5)
6. Jo/n~ly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/Adminls~ra~/ve Costs/
N/scellaneous Expenses (Schedule H) (9)
10. Deb~s/Nor~gage Liabilities/Liens (Schedule I) (10)
11. Total Deduciions
Net Value of Tax Return
~ DATE!~~ ?~ 09-07-Z00~
180/000.00 ~
57/660.80 ~
~., . O0 ~'~
.:;' :.00 '~
25z082.66
.00
(8)
.00
17,~22.27
(11)
(12)
15.
1~.
TAX:
15.
16.
Charitable/Governmental Beques*s; Non-elec*ed 9115 Trusts (Schedule J)
Ne~ Value of Es~a~e Sub~ec~ *o Tax
(15)
(16)
(17)
(18)
502.~7
Amoun~ of L/no 1~ a~ Spousal ra~e
Amoun~ of LAne 1~ ~axable a* Lineal/Class A re~e
17. Amoun~ of L/no lq a* Sibl/ng ra~e
16. Amoun~ of Llne lfi ~axable a* Collateral/Class B re~e
19. Pr/nc/pal Tax Duo
TAX CREDZTS:
DATE NUHBER /NTEREST/PEN PAZD (-)
12-17-2002 CD001965
Z~,O, 7~,5. ~6
.0O
ZF PA/D AFTER DATE /ND/CATED, SEE REVERSE
FOR CALCULATZON OF ADD~T/ONAL /NTEREST.
17/~ZZ.27
223/521.19
.00
(13)
(1~,) 225 / 521.19
.00X 00 = .00
2ZSzSZ1.19 x 0~,5= 10 z 0~,9. ~,5
.OOX i/ = .00
.OOX 15 = .00
(1~) 10/Oq9.q5
AMOUNT PAZD
10,Z~$.50
195.85CR
.00
195.85CR
9,7~0.85
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
( IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT 1S RE~U/RED.
/F TOTAL DUE ZS REFLECTED AS A "CRED/T" (CR), YOU NAY BE DUE ~
A REFUND. SEE REVERSE S/DE OF TH/S FORH FOR /NSTRUCT/ONS.)
BO)U~ OF~'APPEALS
DEPT. 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH (OF PENNSYLVANIA
DEPARTMENT OF REVENUE
LANA h CHRONISTER
430 LONG RD
BOLLING SPRING PA 17007-9660
IN RE ESTATE OF:
HENRY GOLDA V
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
0401682
Inheritance
Refund
2102-0893
101
2/10/2003
1/29/2004
DONNA E AUMENT
Direct Dial: (717) 783-7894
Fax: (717) 787-7270
Email: daument@state.pa.us
July 30, 2004
DECISION AND ORDER
On February 10, 2003, the Department issued an appraisement and assessment that
accepted the original inheritance tax return as filed. That return valued the real estate reported
as item I on Schedule A at $180,000.00. Petitioner now requests that the taxable value of that
real estate be reduced to $172,767.61, the net proceeds derived from the November 25, 2003
sale of the property. Petitioner also seeks a $1,915.00 deduction for settlement costs and a
$4,286.59 deduction for expenses incurred in maintaining the real estate to the date of sale.
For inheritance tax purposes, the value of real property is the fair market value of the
property at the time of the decedent's death. The Board of Appeals has historically regarded an
arms-length sale within a year of the decedent's death to be a good indicator of fair market
value. A complete, detailed, professional appraisal valuing real property at date of death is also
considered as evidence. Absent either a sale or an appraisal, the Department has utilized the
"computed value" approach based on the yearly findings of the State Tax Equalization Board.
Pennsylvania courts have found that "...after-death sales of real estate are evidential as to date
HENRY GOLDA V
BOARD DOCKET NO. 0401682
Page 2 of 3
of death value..." Hofmann Estate, 73 D & C 2d 489 (1976). They have also found that "...while
the sale value may and should be considered, it is not the only guide to be followed..." Jackson
Estate, 4 D & C 550 (1955). In Jackson, the Court followed its comment with a list of evidence
"tending to legitimately affect the value" such as location, the interest of the decedent, the
physical condition, uses for which it is adapted, sales prices of other comparable property in the
vicinity, etc. In this case, the sale took place fourteen months after the decedent's death and no
evidence was submitted which indicates that the real estate was actively marketed within a year
of decedent's death for an amount less than the value reported on the inheritance tax return.
Therefore, it is the opinion of this Board that the sale occurred too long after death to be
considered a good indication of the property's fair market value at the time of death.
Section 2127 of the Inheritance and Estate Tax Act of 1991 states all reasonable
expenses of administration of the decedent's estate and of the assets includible in the taxable
estate are deductible. In Anderson Est., 1 Fiduc. Rep. 449 (O.C.Phila. 1951), it was held that
the cost of one year of public liability insurance is a proper administrative expense. However, it
has also been held that expenditures for current repairs, fire and other property insurance, and
real estate taxes following the year of death are items which inure to the benefit of the heirs and
are not payable out of the general estate. In this case, the $4,286.59 in maintenance expenses
being claimed include homeowner's insurance of $334.00 and real estate taxes of $1,333.10
which were due following the decedent's death. Therefore, the Board finds that a deduction is
allowable for expenses totaling $2,619.49. Further, as it appears it was necessary to sell the
real property in order to make distribution to the multiple estate heirs, the $1,915.00 settlement
charges are allowable an administrative expense. Although these adjustments will reduce the
HENRY GOLDA V
BOARD DOCKET NO. 0401682
Page 3 of 3
assessed tax obligation by $204.05 ($4,534.49 times 4.5 percent), the actual tax overpayment is
$193.85 ($204.05 minus the 5 percent eady payment discount of $10.20).
Accordingly, it is hereby Ordered that the petition for refund is granted-in-part.
The Department is directed to increase the allowable deduction for Schedule H
administrative costs, as appraised and assessed February 10, 2003, by the addition of
$2,619.49 in real estate maintenance expenses and $1,915.00 in settlement costs.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF FINANCE
AND REVENUE, 1101 SOUTH FRONT ST., SUITE 400, HARRISBURG, PA 17104,
WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION. TELEPHONE
(717) 787-2974.
a CASH REFUND 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).
BUREAU OF ZNDZV'rDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
'O4
LANA H CHRONISTER
R30 LONG RD
BOILING SPRING PA 17~07
CONNONWEALTH OF PENNSYLVAN'rA
DEPARTNENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACGOUNT
REV-I&07 EX AFP C01-03)
DATE IO-1Z-ZOOR
: ESTATE OF HENRY GOLDA
DATE OF DEATH 09-2Z-2002
FILE NUNBER 21 02-0893
:23 COUNTY CUMBERLAND
ACN 101
Amoun~ Remi~ed
MAKE CHECK PAYABLE AND RENZT PAYMENT TO:
V
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of thAs form wi~h your ~ex payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ESTATE OF HENRY GOLDA V FILE NO. 21 02-0893 ACN 101 DATE 10-12-200~
THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELO#
ZSA SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE., AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 09-03-Z00~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
10,0~9.~5
PAYHENT RECEIPT DISCOUNT (+) ; AMOUNT PAID
DATE NUNBER INTEREST/PEN PAID (-)
50Z.~7
12-17-2002
09-Z~-200~
CD001963
REFUND
.00
9,7~0.83
193.85-
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR),
TOTAL TAX CREDIT
10,0~9.~5
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTTONS. )