HomeMy WebLinkAbout03-0403Estate of Emma S. Stokes No.
also known as To:
PETITION FOR PROBATE and GRANT OF LETTERS
,:~2/- O,~ - ~t9.~
Social Security No. 202-20-7057' Deceased.
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut or
in the last will of the above decedent, dated July 22,
and codicil(s) dated
Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
in the
named
,1992
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland , County, Pennsylvania, with
h er last family or principal residence at Thornwald Nursing ~ome
422 Walnut Bottom Road, Carlisle, PA 17013
(list street, number and muncipality)
Decendent, then 81 years of age, died November 6,
at Carlisle Hospital X~,
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:
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:
$1,000.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
1 ldYates S't r e~t
Mt. Holly Springs, PA 17065
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CLTHBERLAND
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_tb, e estote according to law.
to or af, rm,,
before me this /~i_~-r o day of 1
~-~'~" '~':~'"/~Cc~,~ /~ ~, ~,. l
, , ~ -'Y,_~-'.~r~/ Reg~ter L
No. ~2/-t9,9'- ~t9.-~
Estate 0f , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW JT~lqcJ / .~ ~Oo~'~, 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.. ,.~biu ~0 , Iq ~ ~
described therein be admitted to probate and filed of record as the last will of
are hereby granted to ~t ;c~e / ~ CTcc~t<~ ~
FEES
Probate, Letters, Etc ..........
Short Certificates( ) $.,
/.2/9 r &-;~ ' .........
~nuncmtwn ................ $
- $
Filed
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of
also known as
, Deceased.
No.
Social Security No.
The petition of the undersigned~Presents that:
Your petitioner(s), ~bho~dl~eacreedleSntYec~e~f age o~.~n the execut
in the last wilt of the a ,
and codicil(s) dated ~'"'~
(state relevant circumstances, e.g. renunciation, death of executor,'ot, c.)
T~°:"'Re. gister of Wills for the
county of
CommonWealth of Pennsylvania
in the
named
Decendent was domiciled at death in County;~.p...ennsylvania, with
h _ last family or principal residence at
(~'~'"~'~treet, number and muncipality)
.... d ,19 ,
at Decendent, then _ years ot ag'~ --
t as follows, decedent did not marry, was n~t~divorced and did not have a child born or adopted
aftEe~C;xPecution of the will offered for probate; was not~t~tim of a kllhng and was never adjudicated
incompetent: ~-- -
Decendent at death owned property with estimated values as
(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 tn Pennsylvania
situated ~
WHEREFORE, petitioner(s) r"~9~_ ctfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of
tler°n ................... ~inistration c.t.a.; administration d.b.n.c-t.a.)
'~'~ OATH OF PERSC iTATIVE
~uMNMgN~~.H~OF PENNSYLVANIA
· ' r s above-name wear(s) oi--affirm(s) that the statem~nt~ In. t.he foregoing p.ennon are
The p, etlnone ( ) ~- - ~~..,~.,~,.,. ~nd belief of petitioner(s) ania that as personm repre, sen-
true aaa correct to me oest ol thc ,,,,~-,~,~ . . . ·
tative(s) of the above dece~t~tt;~t~t~11 well and truly administer the estate according to law.
Sworn to or affirmed and subscribed ~ '.~ ~'
re me this day of I '"~--. ~ ~
befo ..... '~9 J "--~ ~'
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
codicil
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to
law, depose(s) and say(s) that present and saw
the testat ., sign the same and that signed as a witness at the
request of testat__ in h.. presence and (in the presence of each other) (in the presence of the
other subscribing witness(es)).
Sworn to or affirmed and subscribed before
me this day of
19__
Register
(Name)
(Address)
(Name}
REGISTER OF WILLS OF CU~BE~T.Am~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Wendy Stokes and Judd Ahrens
.Leac.~a".,ub,c,~l~r ,hc, cto, (each) being duly qualified according to law, depose(s) and say(s) that
choy nfo familiar with the signature of ~,,,,,,~ S~ Stok_es ,
testatnr of '' ' ) the will presented herewith and
that they believes the signature on the will is in the handwriting of
l~m~= S: Stokes
to the best of their
__ knowledge and belief.
Sworn to or affirmed and subscribed before
me this I~.~ 7t-t
day of
Register
Wendy Stokes ~~
(Name~
110 Yates Street, Mt. Holly Springs, PA
udd Ahren V ,
501 W. North Street, Carlisle, PA
(Address)
WILL OF EMMA S. STOKES
I, EMMA S. STOKES, domiciled and resident of
Hegins Township, Schuylkill County, Pennsylvania, declare
this to be my Last Will and revoke all other wills and
codicils.
ITEM ONE
I appoint my son, EUGENE D. STOKES, Executor of
this Will to serve without bond in any jurisdiction. If my
son, EUGENE D. STOKES, fails to survive me, ceases to act as
Executor hereunder, or fails to qualify, I appoint my
sister, MARY J. RUNKLE, Substitute Executrix in his place to
serve without bond in any jurisdiction.
ITEM TWO
I direct that all my just debts and funeral ex-
penses be paid as soon as conveniently may be after my
death.
ITEM THREE
I ~4~ o~
~ .... my estate as follows:
A. I give, devise and bequeath my entire estate
including real property, and tangible and intangible per-
sonal property, to my son, EUGENE D. STOKES, provided he
survives me for a period of thirty (30) days after the date
of my death.
B. If my son, EUGENE D. STOKES, predeceases me
or fails to survive me for a period of thirty (30) days
after the date of my death, such share shall pass to his
issue, per stirpes.
C. In the event my son, EUGENE D. STOKES,
predeceases me, fails to survive me, and does not leave any
issue to survive him, then, I give, devise and bequeath my
estate, in equal shares, to my brothers and sisters, namely;
WILSON E. SCHNALMv CATHERINE I. WARFIELDv MARK X. SCHNALM~
GEORGE H. SCHWALM, FRANK H. SCHWALM and MARY J. RUNKLE,
provided each of them survives me for a period of thirty
(30) days after the date of my death· If any of them
predeceases me, or fails to survive me for a period of
thirty (30) days after the date of my death, such share or
shares of each shall pass to my remaining brothers or
sisters hereinabove named·
ITEM FOUR
I authorize my Executor, Substitute Executrix,
and their successors, to exercise the following powers, in
addition to those given by law, to be exercised in their
sole discretion:
To retain any real and personal property
which may at any time form part of my estate.
To invest and reinvest in any real or personal
property without restriction to legal invest-
ments.
To repair, alter, improve or lease, for any
period of time, any real or personal property
and to give options for leases.
®
To sell at public or private sale, for cash or
credit with or without security, to exchange
or to partition any real or personal property
and to give options for sales or exchanges.
To compromise claims.
To make distribution in cash or in kind or
partly in each.
IN TESTIMONY OF ~ICH I now sign this Will, con-
sisting of three (3) typewritten sheets of paper, in the
presence of the witnesses whose names will appear below, and
request that they witness my signature and attest to the ex-
ecution of this Will, this ~1.-- day of July, 1992.
(SEAL)
E~I~A S. STOKES, in our presence, signed this
Will. Before she signed it, she declared to us that it was
her Will and requested that we act as witnesses to its ex-
ecution. We now, in her presence, and in the presence of
each other, sign below as witnesses, all on this ~2_ day
0
CERTII"ICATION OF NOTICE UNDER RULE 5,6(a)
To tile Register:
I certify that notice of estate admiaistral, ion required by Rule 5.6(a) of tike Orphans' Court Rules was
set'veal on or mailed to the following beneficiaries of the above-captioned estate o, 2/~,,q? Z.L) L&o'_~
Name Address
Nolicc has now been given lo all persons catillcd fl~erclo under Rule 5.6(a)
exccpl
Capacity:
l'ersomd Rcprcseatative
Signature
Address
No. ~.,,7/7 I F_.4 7- / t~ o v
REV - 1500 E~; + ($*~0)
O0
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Stokes, Emma S
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
1/06/2002 11/06/1921
APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
[] 1. Original Return [] 2. Supplemental Return
! 21 03 0403
· COUN'[Y C~OD~E YEAR
NUMB~ER
SOCIAL SECURITY NUMBER
202-20~?057
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
] 3. Remainder Return (date of rieath prior to 12-13-82)
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes
i of Will) copy of Trust) --.
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11, Election to tax under Sec. 9113(A) (Attach Sch O)
~-- ~ ..... 12-31-91 and 1-1-95
THIS SECTtON MUST BE COMPLETED AL~ coRR~S,ON~ENCE AN~NFiDENT AE RM~TI0N E']0ULD BE DIREctED TO:
NAME
Thomas J. Ahrens COMPLETE MAILING ADDRESS ............
:IRM NAME (If spplioable)
Ahrens Law Offices, P.C. 5521 Carlisle Pike
tELEPHONE NUMBER
A 71_7/697-1800
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)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
Mechanicsburg, PA 17055
13.
14.
z
None
1,051.40 ~
Non~:,
None
None
1,082.25
Non&'
(9) __. 7,582.59
(10) 38,485.94
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
i 15.Amount of Line 14 taxable at the spousal tax rate,
: or transfers under Sec. 9116(a)(1.2) -
16. Amount of Line 14 taxable at lineal rate
17.Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
(8) 2,133.65
(11)
(12)
(13)
46,068.53
insolvent
(14)
x .00 (15)
x .045 (16)
.12 (17)
.15 (18)
(19)
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Dec'edent's Complete Address:
TREET ADDRESS Thornwald Nursing Home
422 Walnut Bottom Road
CITY Carlisle
STATE PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + B + C)
I 17013
(1)
(2) 0.00
0.00
0.00
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. (4)
Check box on Page I Line 20 to request a refund
5. 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
0.00
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 ts income; .................................... []
c. retain a reversionary interest; or ..................................................................................................... F~ ~
d. receive the promise for life of ether payments, benef ts 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 tha_n the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
S-~ G~A~O~~1~ ADDRESS
SIGNA U'R~E OF P R~A R E~O TH-E R~h'-'-~N REP~ E~ENTA'F~ ADDRESS
DATE
I l 0 Yates Street
Mt. Holly, PA 17065
DATE
DATE
5521 Carlisle Pike
Mechanicsburg, PA 17055
Thomas J. Ahrens
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
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Stokes, Emma S
FILE NUMBER
21 - 03 - 0403
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
I , Prudential Stock
30.04 i,o~i.40
TOTAL (Also enter on line 2, Recapitulation)
1,051.40
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF Stokes, Emma S I FILE NUMBER
_ __. I 21 - 03 - 0403
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 Eugene D. Stokes 110 Yates Street ' Son
Mt Holly Springs, PA 17065
JOINTLY OWNED PROPERTY:
· ......... [ DESCRIPTION OF PROPERTY
~.: ~ ~ =r~ ~'~- In I ' ' · ~ ~ % OF DATE OF DEATH
~ ~.~,rr ~J^-- c ude name of financial ~nst~tut~on and bank account number DATE OF DEATH , ,
NUMBERITEM r-~j~,,I,~. ,,~,~ Iorsimilaridenti ino number. Attachdeed fori i v-h Jw~,~, ........ I DECDS J VALUEOF
Jestate
-~..~..- o~.~ ~ _ ,o nfl. eld real
~ A 02/o8/]999r Co~erce B~ C~ecking a~count¢5 i30~9)8 ' 2}i6~50[ ~0% 1~082~25
TOTAL (Also enter on line 6, Recapitulation) J
1,082.25
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Stokes, Emma S
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 - 03 - 0403
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
FUNERAL EXPENSES:
Trefz & Bowser Funeral Home, Inc.
Cocoa Catering - Funeral luncheon
ADMINISTRATIVE 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 Ahrens Law O£fices, P.C.
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 Cumberland County
State ~ Zip
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Estate Notice - The Sentinel
Estate Notice - Cumberland Law Journal
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
5,518.40
857.60
1,000.00
40.00
81.59
75.00
10.00
7,582.59
~ Schedule H
COMMONWE^'TH OF PEN~S~'V^~,^ Funeral Expenses &
'NHER,T^NCE T^X RE*U~N Administrative Costs continued
~R. ESIDENT DECEDENT
ESTATE OF Stol<cs, Emma S !FILE NUMBER
, ~ I 21 - 03 - 0403
3 PA Inheritance tax filing fee
10.00
Page 2 of Schedule H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF
Stokes, Erama S
Include unreimbursed medical expenses.
FILE NUMBER
21 - 03 - 0403
ITEM
NUMBEF
1
DESCRIPTION
PA Department of Public Welfare Class 3 Claim
PA Department of Public Welfare Class 6 Claim
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
22,070.67
16,415.27
38,485.94
REV-151,3 EX+ (9-00~' ~
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Stokes, Emma
NUMBER
II.
TF' E
i 21 - 03 - 0403
RELATIONSHIP TO AMOUNT OR SHARE
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT
~o_NoJLList Tr~stee~,~) , OF ESTATE
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Eugene D. Stokes Son
Entire Estate
Enter dollar amounts for distributions shown above on lines 15 through 18, 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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
REGISTER OF WILLS OF CUMBERLAND COUNTY
COMMONWEALTH OF PENNSYLVANIA
ESTATE OF Emma S. Stokes
* NO. 2003-0403
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
Will No.: 2003-0403
Emma S. Stokes
November 6, 2002
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 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:
ao
Did the personal representative file a final account with the Court?
Yes No X
bo
The separate Orphans' Court No. (if any) for the personal representative's
account is:
Did the personal representative state an account informally to the parties in
interest? Yes X No
Date:
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.
/
Signature
Thomas J. Ahrens, J.D.
Name (Please type or print)
5521 Carlisle Pike
Mechanicsburg, PA 17050
Address
(717)697-1800
Telephone No.
Capacity: __
X
Personal Representative
Counsel for Personal
Representative
BUREAU OF INDIVIDUAL TAXES
/HHERTTANCE TAX DIVXSTON
DEPT. 180601
HARRTSBURG, PA 17118-0601
COHHON#EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
THOMAS d AHRENS
AHRENS LAN OFFICES
5521 CARLISLE PIKE '"'
MECHAN[CSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-18-2003
STOKES
11-06-Z002
11 03-0fi03
CUMBERLAND
101
Amount Remitted
RE¥-15¢i7 EX AFP [01-05)
EMMA S
MAKE CHECK PAYABLE AND REMTT PAYMENT TO:
REGTSTER OF MILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG TH]:S LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (:01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR '-
DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF STOKES EMMA S FILE NO. 21 03-0q03 ACN 101 DATE 08-18-2003
TAX RETURN #AS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVAT]:ON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. S~ocks end Bonds (Schedule B) (2)
3. Closely Held S~ock/PartnershAp Interest (Schedule C) (3)
q. Mortgages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
6. JoAntly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expmnsms/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10)
11. Total Deductions
12. Nat Value of Tax Return
1~051.q0
.00
.00 NOTE: To Ansurm proper
credit to your account,
submit the upper portion
.00 of this form wAth your
.00 tax payment.
lz082.25
.00
(8)
7,582.59
13.
lq.
NOTE:
ASSESSMENT OF TAX:
15. Amount of LAne lq e~ Spousal rata
16. Amount of Linm lq taxable at Lineal/Class A rata
17. Amount of Linm lq at Sibling rate
18. Amount of Line lq ~axablm at Collateral/Class B rm4:e
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIP1 DISCOUNT
DATE NUMBER INTEREST/PEN PAID (-)
38~q85.9q
(11)
(12)
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (1:5)
Net Value of Estate Subject to Tax (1fi)
Zf an assessment was Assued prev$ously, 1Shes 1~, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULAT[ON OF ADDITIONAL INTEREST.
2,133.65
q3,93q.88-
.00
q3,93q.88-
18 and 19 will
( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT IS REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A 'CRED/T' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.00
.00
.00
.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
AMOUNT PAID
(is) .00 x O0 = .00
(16) .00 x O,q. 5 = .00
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= . O0
RESERVATION:
Estates of decedents dying on or ba~ore December 1Zj 1982 -- if any future 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 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:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements cf Section ZlqO of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILLS~ AGENT
A refund of a tax credit, which mas not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office
of the Register of Nills) any of the 25 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-361-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-q47-30ZO iTT only).
Any party in interest not satisfied with the appraisement, alia..nc., or disallowance of deductions, or assessment
of tax iincluding discount or interest) as shown on this Notice must object within sixty (603 days of receipt of
this Notice by:
--mritten protest to the PA Depart"ant of Revenue, Board of Appaalsj Dept. 181021, Harrisburg, PA 171Z8-1011, OR
--election to have the .attar determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Depart"ant of Revenue,
Bureau of Individua! Taxes, ATTN: Post Assessment Ravia. Unit~ Dept. Z8060i, Harrisburg, PA 171ZB-O60I
Phone I7173 787-650S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" IREV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three IS) calendar months after the dec.dent's death, a five percent ISZ) discount of
the tax paid is allowed.
The iSX tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, end not
paid before January 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 tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith first day of delinquency, or nine (9) months and one (i) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest et the rate of
six (61) percent per annum calculated et a daily rate of .00016q. All taxes which became delinquent on and after
January 1, 1981 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 Z003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea__r Rate Factor Year Rate Factor
1982 ZOZ .O00Sq8 1987 9Z .000147 1999 7Z .000191
1983 16X .000~38 1988-1991 llZ .000301 ZOO0 81 .000119
1984 llZ .000301 1991 91 .0002~7 2001 91 .0002~7
1985 131 .000356 1993-1996 71 .00019Z 2002 61 .000164
1986 101 .O00Z7q 1995-1998 9Z .000147 2003 51 .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is sade after the interest computation date shown on the
Notice, additional interest must be calculated.