HomeMy WebLinkAbout03-0287PETITION FOR PROBATE and GRANT OF LETTERS
Estate of HARPER, EMILIE G., Deceased.
No.
To:
Social Security No. 190-26-6601
The Petition of the undersigned respectfully represents that:
Register of Wills for
Cumberland County, Pennsylvania
Your Petitioners, who are 18 years of age or older and the Executors named in the Last Will and
Testament of the above decedent, dated February 28, 1979.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her principal residence
at 408 Allendale Way Camp Hill, Cumberland County, Pennsylvania.
Decedent, then 96 years of age, died March 17, 2003, at Bethany Village, Lower Allen Township,
Cumberland County, Pennsylvania.
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 adjudicated
incompetent: N/A.
Decedent 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:
$ 100.00
herewi, kh and the grant of letters TESTAMENTARY thereon.
John W. Harper, Jr. ~
408 Allendale Way
Camp Hill, Pennsylvania 17011
WHEREFORE, Petitioners respectfully request the probate of the Last Will and Testament presented
408 Allendale Way
Camp Hill, Pennsylvania 17011
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
: SS
COUNTY OF CUMBERLAND )
The Petitioners above-named swear or affirm that the statements in the foregoing petition are true
and correct to the best of the knowledge and belief of Petitioners and that as personal representatives of the
above decedent Petitioners will well and truly administer the estaJq according I;o law.
Sworn to or affirmed and subscribed (~E~__ ~c3 ~ ~L~,_., ~'~
before me this 1 day of Jol:m W. Harper, Jr. '
Donna Iq. Otto, 1st De..Duty Re~,tster / ',~~~ El~z~(15ath H. Harper '-- -
' #
17-1 o7 _/
NO. 21-2003-287
Estate of Emilie G. Harper
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW April 2nd ,2003, 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 February 28, 1979 described therein be admitted to
probate and filed of record as the last will of EMILIE G. HARPER; and Letters Testamentary are
hereby granted to John W. Harper, Jr. and Elizabeth H. Harper.
FEES
Probate, Letters, Etc ............$18.00
Short Certificate(s) .....5. ....... $15.00
Renunciation ....................... $
x-Pages (1) $ 3.00
Ta~afL St~.o0
Filed... bp.r. }.1....2..n..d..,..2..0..0..3. .......... .$....4..6....0..O....Tgtal
Register of Wills ,' ' / /f/! - - ,r),,] .g..
Donna ~I. lotto, 1st l~¢uty ~' ~
M~ch~el~ff~ff- /'~/ ' 6/
· J. Hanft, Es~ire
Attorney I.D. No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, Pennsylvania 17103-9142
(717) 249-5373
F:\User Folder~Firm Docs~EstatesX3100- lpet.ltrs,wpd
Put Letters in Attorney's file in Prothonotary on 4/2/03
21-2003-287
REGISTER OF WILL OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
John W. Harper, Jr. and Elizabeth H. Harper, each a subscriber hereto, being duly qualified
according to law, depose and say that they are familiar with the signature of Emilie G. Harper,
Testatrix, and believe to the best of their knowledge and belief that the signature on the Will dated
February 28, 1979 is in the handwriting ofEmilie G. Harper, Testatrix.
Sworn to or affirmed and subscribed before
meAhis lstday of April 2003.
Register Donna M. Ot~:t~,l'st ffer~uty ~
John W. Harper, Jr. ~ '"-~'
408 Allendale Way
Camp Hill, Pennsylvania 17011
408 Allendale Way
Camp Hill, Pennsylvaina 17011
F:\User Folder~Firm Docs~EstatesL3100-1 oath.non sub. witness.wpd
21-2003-287
LAST WILL AND TESTAMENT OF EMILIE G. HARPER
I, EMILIE G. HARPER, of Lower Allen Township, Dauphin
County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do make, utter and publish this my last will
and testament, hereby revoking all former wills by me heretofore
made.
1. I order and direct that all my just debts and
funeral expenses, including inheritance taxes, be fully paid
and satisfied by my Executors, hereinafter named, as soon as
may be convenient after my death.
2. I give, devise and bequeath all the rest, residue
and remainder of my estate, real, personal and mixed, whatsoever
nature and whmresoever situate, of which I shall die seized and
possessed, or to which I shall be entitled at the time of my
death, to my son, John W. Harper, Jr., and Elizabeth H. Harper,
his wife, or their survivor, of Lower Paxton Township, Dauphin
County, Pennsylvania.
In the event that both my son, John W.
Harper, Jr., and Elizabeth H. Harper, his wife, should predecease
me, I give, devise and bequeath, all the rest, residue and
remainder of my estate, real, personal and mixed, whatsoever
nature and wheresoever situate, or to which I shall die seized
and possessed, or to which I shall be entitled at the time of
my death, to my Grandson, John W. Harper, III, of Lower Paxton
Township, Dauphin County, Pennsylvania, per stirpes.
3. I nominate, constitute and appoint John W' Harper,
Jr., and Elizabeth H. Harper, his wife, or their survivor,
aforesaid, Co-Executors of this my last will and testament, to
serve without bond of any type whatsoever.
In the event that both my said son, John W.
Harper, Jr., and Elizabeth H. Harper, his wife, should predecease
me, or be unable to serve for any reason whatsoever, I nOminate,
constitute and appoint my Grandson, John W. Harper, III, aforesaid,
Executor of this my last will and testament, to serve without bond
of any type whatsoever.
4. I direct that my Executor(s) shall serve as
Guardian of the estates of any minor beneficiaries, without
bond of any type whatsoever.
IN WITNESS WHEREOF, I have to this my last will and
testament, set my hand and seal at the end hereof, this ~ ~
day of l~ ...... , 1979.
Signed, sealed, published and
declared by Emilie G. Harper,
the testatrix above named, as
and for her last will and
testament, in our presence,
who, in her presence, at her
request, andin the presence
of each other, have subscribed )
our names as attesting witnesses.
Emilie G. : p
( SEAL )
LAST WILL AND TESTAMENT
OF
EMILIE G. HARPER
I~fIDDLETON, ROE AND ]~TZWEILER
ATTORI~EY$ AT LAW
101 NORTH FRONT STREET
H~I~RISBURG. PENNSYLVAlqIA 17101
Name of Decedent:
Date of Death:
Will No.
To the Register:
F:\User Folder\Firm Docs\EstatesL3100- I cert.wpd
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
EMILIE G. HARPER
March 17, 2003
2003-00287
I certify that notice of beneficial interest 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 April 11,
2003.
Name
Address
John W. Harper, Jr.
Elizabeth H. Harper
John W. Harper, IH
408 Allendale Way, Camp Hill, Pennsylvania 17011
408 Allendale Way, Camp Hill, Pennsylvania 17011
1220 Riverview Road, Dauphin, Pennsylvania 17018-9723
Notice has not been given to all persons entitled thereto under Rule 5.6(a) except: N/A
Date: April ! ~J, 2003
HANFT & KNIGHT, P.C.
Mlc - ~~
· ~'mre
Attorney I.D. No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, Pennsylvania 17013-9142
Telephone (717) 249-5373
Capacity: Counsel forpersonalrepresentatives
REV-I~OEX+{6~O)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT, 280601
HARRISBURG. PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 03 00287
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Harper, Emilie O.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
03/17/2003 08/18/1906
IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
190-26-6601
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death pdor to 12-13-82)
~: ~ ~ [] 4. Limited Estate
zOO
,,, ~ [] 6. Decedent Died Testate (Attach copy
0 ~. m of Will)
< [] 9. Litigation Proceeds Received
] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
[] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes
copy of Trust) --
[] 10. Spousal Povedy Credit (date of death between [] 11~ Election to tax under Sec. 9113(A) (Attach Sch O)
Michael J. Hanft, Esquire
fIRM NAME (If applicable)
Hanft & Knight, P.C.
UMBER
717/249-5373
COMPLETE MAILING ADDRESS
19 Brookwood Avenue, Suite 106
Carlisle, PA 17013
1. Real Estate (Schedule A) (1)
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
(Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
None~
None~
.¢?
None
None
1,476.71
683.70
None
7,256.95
12,126.83
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
~)FFiCIAL [.]SE
f-.-
I
-0
(8)
2,160.41
19,383.78
(11)
(12)
(13)
insolvent
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x
or transfers under Sec. 9116(a)(1.2)
16.Amount of Line 14 taxable at lineal rate x .045
17. Amount of Line 14 taxable at sibling rate x .12
18. Amount of Line 14 taxable at collateral rate
x .15
19. Tax Due
20. []
(15)
(16)
(17)
(18)
(19)
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
ISTREET ADDRESS
CJTY Camp Hill
STATE PA ZIP 17011
408 Allendale Way
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
Interest/Penalty if applicable D. Interest
E. Penalty
Total Credits (A + B + C) (2)
0.00
0.00
0.00
0.00
Total Interest/Penalty (D + E) (3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page I Line 20 to request a refund
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .................................................................................. [] ~
b. retain the right to designate who shall use the property transferred or its income .............................. ~
c. retain a reversionary interest; or .....................................................................................................
d. receive the promise for life of either oavments beneftsorc r ?
r J , ae .......................... []
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 knowredge and belief, it is true, correct and complete. Declaration of
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE iOF P.,~E~ON RESPONSIBLE FOR FILING RETURN
:,'-----
ERSON RESPONSIBLE FO"~ FILING RE~RN ADDRESS
ADDRESS
DATE
408 Allendale Way
Camp Hill, PA 17011
Elizabeth H. Harper _ __ DATE
"~' : J,. / [ /I. L ~_ ~ 408AllendaleWav
SIGNATURE /~. /~..4c,'~.//.,~./ Cam ' -
I~O~~ER THAN REPRE ..... p Hill, PA l~011
SENTA.,v ADDRE
Michael J. Fl~C, t4ftCEsquire ~ ~ ',~F ./ SS DATE
//./~.~" J/-fl ('~ ~~2.~ 1C9arl~[yff. p~p~O¢7A0venue, Suite 106 '"" /
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116
1.2) [72 P.S. §9116 (a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Harper, Emilie G.
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY
FILE NUMBER
21-03-00287
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
DESCRIPTION
PNC Bank Checking Account No. 5002317937
Blue Shield - rebate on health insurance
Highmark Blue Cross/Blue Shield - refund
Pharmacy Rebate
Refund from Funeral Home
TOTAL (Also enter on Line 5, Recapitulation)
VALUE AT DATE OF
DEATH
0.00
117.14
462.57
532.91
364.09
1,476.71
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Harper, EmJlie G. FILE NUMBER
21 - 03- 00287
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A John W. Harper, Jr. 408 Allendale Way son
Camp Hill, PA 17011
JOINTLY OWNED PROPERT' ~:
LETTER DESCRIPTION OF PROPERTY -
DATE Include name of financial institution and bank account number DATE OF DEATH I % OF DATE OF DEATH
ITEM FOR JOINT MADE or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTEREST DECEDENT'S INTERES
DECD'S VALUE OF
NUMBER TENANT JOINT estate.
1 A 05/01/1960 PNC Bank Checking Account No. 5140026715 1,367.40 50% 683.7(
, TOTAL (Also enter on line 6, Recapitulation) 683.70
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMIN~TNE COSTS
ESTATE OF
Harper, Ernilie G. FILE NUMBER
21 - 03 - 00287
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
Myers Hamer Funeral Home
Country Oven - funeral meal
&DMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
Attorney's Fees to Hanft & Knight, P.O.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees
State Zip
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - advertising letters
The Sentinel ~ advertising letters
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
6,334.00
193.48
500.00
75.00
129.47
25.00
7,256.95
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Harper, Emilie G.
3 Income Tax Preparation
Schedule H
Fune,-~ Expemes &
Admin~ Costs continL_~l
FILE NUMBER
21 - 03 - 00287
25.00
Page 2 of Schedule H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Harper, Emilie G.
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
FILE NUMBER
21 - 03 ~00287
Include unreimbursed medical expenses.
ITEM
NUMBER
1
2
Department of Public Welfare Claim
DESCRIPTION
Conner Rich Associates Family Practice
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
12,116.95
9.88
12,126.83
REV-1513 EX+ {9-00) ~
SCHEDULE J
CO~ON~E^,T~ O~ ~NNS~,V^N,^
INHER'TANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF
Harper, Emi]ie G. FILE NUMBER
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT
Do Net List Trustt~.{S) OF ESTATE
Id TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 John W. Harper, Jr.
408 Allendale Way son 50% residue of estate
Camp Hill, PA 17011
2 Elizabeth H. Harper daughter-in-law 50% residue of estate
408 Allendale Way
Camp Hill, PA 17011
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTFR TOTAl NI('~KI_'I'~,VAC)I ~: r~*c, .......................
DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
LAST WILL AND TESTAMENT OF EMILIE G. HARPER
I, EMILIE G. HARPER, of Lower Allen Township, Dauphin
County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do make, utter and publish this my last will
and testament, hereby revoking all former wills by me heretofore
made.
1. I order and direct that all my just debts and
funeral expenses, including inheritance taxes, be fully paid
and satisfied by my Executors, hereinafter named, as soon as
may be convenient after my death.
2. I give, devise and bequeath all the rest, residue
and remainder of my estate, real, personal and mixed, whatsoever
nature and wheresoever situate, of which I shall die seized and
possessed, or to which I shall be entitled at the time of my
death, to my son, John W. Harper, Jr., and Elizabeth H. Harper,
his wife, or their survivor, of Lower Paxton Township, Dauphin
County, Pennsylvania.
In the event that both my son, John W.
Harper, Jr., and Elizabeth H. Harper, his wife, should predecease
me, I give, devise and bequeath, all the rest, residue and -
remainder of my estate, real, personal and mixed, whatsoever
nature and wheresoever situate, or to which I shall die seized
and possessed, or to which I shall be entitled at the time of
my death, to my Grandson, John W. Harper, III, of Lower Paxton
Township, Dauphin County, Pennsylvania, per stirpes.
3. I nominate, constitute and appoint John W. Harper,
Jr., and Elizabeth H. Harper, his wife, or their survivor,
aforesaid, Co-Executors of this my last will and testament, to
serve without bond of any type whatsoever.
In the event that both my said son, John W.
Harper, Jr., and Elizabeth H. Harper, his wife, should predecease
me, or be unable to serve for any reason whatsoever, I n6minate,
constitute and appoint my Grandson, John W. Harper, ~II, aforesaid,
Executor of this my last will and testament, to serve without bond
of any type whatsoever.
4. I direct that my Executor(s) shall serve as
Guardian of the estates of any minor beneficiaries, without
bond of any type whatsoever.
IN WITNESS WHEREOF,.I .have to this my last will and
testament, set my hand and seal at the end hereof, this ~ ~
day of ~-~f~.~ ~ , 1979.
Signed, sealed, published and
declared by Emilie G. Harper,
the testatrix above named, as
and for her last will and
testament, ~in our presence,
who, in her presence, at her
request, and.in the presence
of each other, have subscribed
our names as attesting witnesses.
) Emilie ~. Harper/
( SEAI
BUREAU OF TNDZVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 180601
HARRISBURG, PA 1711&-0601
COHMONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOHANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
MICHAEL J HANFT ESQ
HANFT & KNIGHT
19 BROOKNOOD AVE 106
CARLISLE
PA 17015
DATE 08-11-2005
ESTATE OF HARPER
DATE OF DEATH 05-17-2005
FILE NUNDER 21 03-0287
~I~NTY CUNSERLAND
ACN 101
Amount Remitted
REV-1;~I7 EX AFP (01-05)
EMILIE G
HAKE CHECK PAYABLE AND RENZT PAYMENT TO:
REGISTER OF NZLLS
CUHBERLAND CO COURT HOUSE
CARLISLE. PA 17015
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS -~
REV-Z547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR
ESTATE OF HARPER
DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
EHILIE GFZLE NO. 21 05-0287 ACN 101
DATE 08-11-200,~
TAX RETURN NAS: { X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks end Bonds (SchaduZe B) (2)
3. CloseZy Held Stock/Partnership Zntermst (Schedule C)
q. Mortgages/Norms Receivable (Schedule D) (q)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, FuneraZ Expansas/Adm. Costs/HLsc. Expenses (Schedule H) (9)
10. Dabts/Hortgago Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
12. Net Value of Tax Return
lzq76.71
685.70
.00
.00 NOTE: To insure proper
.00 credit to your account,
. O0 submit the upper portion
.00 of this form with your
tax payment.
(8)
7,256.95
12,126.85
(11)
2,160.ql
17,223.37-
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
DISCOUNT (+)
INTEREST/PEN PAID (-)
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.00
.00
.00
.00
15. Amount of Line lq et Spousal rate
16. Amount of Line 1~ taxable at Lineal/Class A rate
17. Amount of Line lq et Sibling rate
18. Amount of Line lq taxable et Collatoral/Class B rate
19. Principal Tax Due
TAX CREDITS:
NUMBER
(15) .00 X O0 = .00
(16) .00 X Oq5= .00
(17) . O0 X 12 = . O0
(18), .00 x 15 = .00
(19)= . O0
(12)
13. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) .00
lq. Net Value of Estate Sub~act to Tax (lq) 17,22~.$7-
NOTE: Z~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 198Z -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Coeeonaselth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on a~y such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S.
Section 9140).
Detach tho top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side.
--Make check or money order payable to: REG/STER OF NZLLS~ AGENT
A refund of a tax credit, ahich ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications ara available at the Office
of the Register of Hills, any of tho Z3 Revenue District Offices, or by calling the special Z4-hour
ansaaring service for forms ordering: 1-SOO-36Z-Z050; services for taxpayers aith special hearing and / or
speaking needs: 1-800-447-30Z0 (TT
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) es shown on this Notice must object aithin sixty (60) days of receipt of
this Notice by:
--written protest to tbs PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171ZS-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Raviaa Unit, Bapt. Z80601, Harrisburg, PA 171Z8-0601
Phone (7173 787-650S. Sea page 5 of the booklet "Tnstructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax duo is paid within three (5) calendar months after the dacsdent's death, a five percent (SX) discount of
the tax paid is allowed.
The 15;: tax amnesty non-participation penalty is computed on the totml of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you would appeal tho tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, IgBz bear interest at tho rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on end after
January 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. Tho applicable interest rates for 198Z through ZOO5 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yaa.~.r Rate Factor Year Rate Factor
198Z 207. .000548 1987 97. .000247 1999 7Z .00019Z
1983 16Z .000456 1988-1991 117. .000301 ZOO0 aX .000Z19
1984 117. .000501 199Z 97. .000Z47 ZOO1 9Z .000Z47
1985 157. .000556 1993-1994 72 . Og 0192 ZOOZ 6Z .000164
1986 107. . OO OZTq 1995-1998 97. .000Z47 ZOO3 5Z .000157
--Interest is calculated as folloas:
/NTEREST = BALANCE OF TAX UNPA/D X NUNBER OF DAYS DELTNQUENT X DA/L¥ INTEREST FACTOR
--Any Notica issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of tho assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must bo calculated.
ORPHANS' COURT DIVISION OF THE
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
STATUS REPORT UNDER RULE 6.12
Name of Decedent: EMILIE G. HARPER
Date of Death:
March 17, 2003
Admin. No. 21 03-0287
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:
State whether 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:
is:
Yes
ao
Did the personal representative file a final account with the Court? Yes No X
The separate Orphans' Court No. (if any) for the personal representative's-account
c. Did the personal representative state an account informally to the parties in interest?
X No '
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts
may be filed with the Clerk of the Orphans' Court and may be attached to this report.
Date: August 18, 2003
Respectfully submitted,
HANFT & KNIGHT, P.C.
M(ichael J. Hanft,
Attorney ID No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, Pennsylvania 17013-9142
(717) 249-5373
Counsel for personal representatives