HomeMy WebLinkAbout08-22-11BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
STANLEY A SMITH ESQ
PO BOX 1146
HARRISBURG PA 17108
~,,l,.,NpTICE,,'Q~ ,INHERITANCE TAX
Ap~~$~~IENT-~~A~L FIANCE OR DISALLOWANCE
~`~ E~II~TIOh~`3' _ ND ASSESSMENT OF TAB:
pennsylvaniaS `~
DEPARTMENT OF REVENUE
_.
REV-1547 EX AFP C12-10)
DATE 08-08-2011
ESTATE OF SI'ERA KATHERYNE T
DATE OF DEATH 03-08-2010
FILE NUMBER 21 10-0378
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 10-07-2011
(See reverse side under Objections )
Amount Remitted ~~
MAKE CHECK PAYABLE ND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
~~E~~ ~r
RETAIN_LOWER_PORTION_FOR
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CUT ALONG THIS LINE _YOUR_RECORDS_ 4~ __ _________________
__
_
EN
REV-1547 EX AFP C12-10~ NOTICE OF
R
R CE
O
A OR
C
DEDUCTIONS AND
OF
DISALLOWAN TAX
OF
ASSESSMENT
ESTATE OF: SPERA KATHERYNE TFILE N0.:21 10-0378 A,CN: 101 DATE: 08-08-2011
TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
~1) 307,975.00 NOTE: To ensure proper
1. Real Estate (Schedule A)
41,560.17
credit to your account,
2. Stocks and Bonds (Schedule B) C2)_
0 0 submit the upper portion
Closely Held Stock/Partnership Interest (Schedule C)
3
.
C3)
of this form with your
.
Mortgages/Notes Receivable (Schedule D)
4 C4) .0 0 tax payment.
.
Cash/Bank. Deposits/Misc. Personal Property (Schedule E)
5
8~3, 919.63
C5)
.
Jointly Owned Property (Schedule F)
6
c6) .00
. C7) 2, 2(15, 079 .81
7. Transfers (Schedule G)
C8) 2,638,534.61
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 5 2.9 6 2.8 3
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 24,564.81
cli) 77,527.64
11. Total Deductions
C12) 2,561,OOb.97
12. Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected 9113 Trusts
13 (Schedule J;~ C13)
.00
. C14) 2, 561 , 006.97
14. Net Value of Estate Subject to Tax
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX: .00 X 00 - .00
-
15. Amount of Line 14 at Spousal rate C15)
t Lineal/Class A rate C16)
bl
~ 2 , 561.006 • 97 X 045 = 115, 245.31
e a
16. Amount of Line 14 taxa 0 0
=
17. Amount of Line 14 at Sibling rate C17) .0 0 X 12 .
18. Amount of Line 14 taxable at Collateral/Class B rate C18)
.00 X 15 = .00
C19)= 115, 245.31
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
06-07-2010 CD012855 5,263.16 liD0,000.00
12-07-2010 CD013752 .00 6,173.19
INTEREST IS CHARGED THROUGH 08-23-2011
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL T~4X PAYMENT 111,436.35
BALANCE OF TAX DUE 3,808.96
INTEREST AND PEN. 83.04
TOTAL DUE 3,892.00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE S]:DE OF THIS FORM FOR INSTRUCTIONS.
REV-470 EX (01-10)
ennsylvania
p
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HA R R 171 -06
Bbelskey
REVIEWED BY
SCHEDULE
H
1
1
G
INHERITANCE TAX
EXPLANATION
OF CHANGES
FILE NUMBER 2110-0378
n r`AI
"""'- 101
EXPLANATION OF CHANGES
1,3,
4,15,
6,20,
22,
!6,27
5 I
2 962.83. Real estate sale expenses are not allowable deductions for estate
Reduced to $5 ,
when the real estate has not been sold.
Spera-Grass Partnership was assessed at $1,075,175.00.
company's business, net asset
Be advised that our valuation considered the nanur eneral,economic outlook, and other
value, earning history, overall financial conditlo , g
relevant factors.
ale ex enses are not allowable deductions when the real estate has not been
Real estates p
sold.
Paae 1
ROW
RHOADS & SINON ~~~
August 18, 2011
Re: Estate of Katheryne T. Spera
File No. 2010 - 0378
Stanley A. Smith
p11(717) 231-6628
fx (717) 260-4428
smith@rhoads-sinon. com
FILE NO: 83302
-
Ms. Glenda Farner-Strasbaugh ~ ~ ~' `
Register of Wills ~~~ ~,~,
Cumberland County Courthouse ~~~ ;:~ r ~ ~' -1
1 Courthouse Square = ~~ `~~ ~ ,
Carlisle PA 17013
' ~ `=- ~~ --- °~--~
-Q ~ ~.~ ~ :~::-
Dear Ms. Farner-Strausbaugh: b ~ ~ `~ ~'
Enclosed is check number 1018 from the Estate of Katheryne T. Spera in the amount of
$3,892.00 in payment of the Pennsylvania Inheritance Tax due resulting from the changes made
by the Department of Revenue.
A copy of the Notice of Inheritance Tax Appraisement is enclose;d. We ask that you
time-stamp and return the copy in the enclosed envelope.
Thank you for your assistance in this matter.
Enclosures
cc: Ms. Cecelia R. Spera, Executrix
One South Market Square, 12th Floor P.O. Box 1146 • Harrisburg, PA 17108-1146 ph: 717.233.5731
__ _ --- --
sz39o6:~ www.rhnads-sinon. com
MONWEALTH OF PENNSYLVANIA
ARTMENT OF REVENUE
~REAU OF INDIVIDUAL TAXES
EpT . 280601 1 ~ 128-0601
rIARRISBURG, PA
.FINED FROM:
SPERA CECELIATER ROAD
551 BREN L PA 17011
CAMP H
______-- fold
PENNSY p ESTATE TAX
INHERITA FCCIAL RECEIPT
OF
TE INFORMATION: SSN: 182-22-6263
ESTA 2110-0378
NUMBER:
FILE
ERA KATHERYNE T
E;
DECEDENT NAM
SP
E OF PAYMENT:
AT
08/ 23/ 2011
D
STMARK DATE
PO
0811812011
CUMBERLAND
COUNTY:
03/08/ 2010
DATE OF DEATH:
REV-1162 EXt11-96)
O. Cp p14879
N
ACN
ASSESSME LIT
CONTRO
NUMBER
AMOUNT
$3,892.00
EMARKS: RECEIPT TO ATTY
R
CHECK# 1018
SEAL
TOTAL AMOUNT PAID:
INITIALS: HMW
RECEIVED BY:
ENDA EARNER STRASBAUGH
GL
REGISTER OF WILLS
REGISTER OF WILLS
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