HomeMy WebLinkAbout03-0408PETITION FOR PROBATE and GRANT OF LETTERS
also known as __ To:
Register of Wills for the
Deceased. County of CUMBERLAND in the
Social Security No. /o°~- 0 57-~'r),_%-7 Commonwealth of Pennsylvania
The petition of the undcrsigned respectfully represents that'
Yom petitioner(s), x~ho is/are 18 years of age ot older an the execut ~:~'.~ named
in the last will ol the above, decedent, dateO.
(s~ale relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C~.z/2'~o._,]2 e'./'d/,,0-~,,'w/ County, Pennsylvania, with
_,~/ast family' or principal residence at /~/ e~/O- /--/I,~X 3z'
~ dig(street, number and muncipality)
Dece~nt, then g Z years of age, died ~ /~ __ . ~~~
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:
WHEREFORE, petitioner(s) respectfully r_ueclueAi(s) the prob. a~ of the last will and codicil(s)
presented herewith and the grant of letters~~~-:~--'/'
(testamentary; admi '~ration c.t.a.; administration d.b.n.c.t.a.)
theron.
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
J
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed 4T.nd subscribed
before m,e this / 5/ ~ day of
/
/,-.
/d) Regis,~,~L
21-03-408
Estate Of JENNIE M. DARHOWER ,, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW MAY 15, ~ 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 JUNE 15, 1990
described therein be admitted to probate and filed of record as the last will of
JENNIE M. DARHOWER ;
and Letters TESTAMENTARY
RONALD C. DARHOWER
areherebygrantedto
FEES
Probate, Letters, Etc .......... $ 18.00
Short Certificates(2) .......... $ 6.00
Renunciation .1 .... $
EXTRA PAGES' ' '~ ...... $.
TOTAL __ $. 60.00
Filed MAE.i~.,..2003 .....................
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
MAILED LETTERS TO EXECUTOR MAY 15, 2003
RENUNCIATION
21-03-2003
In Re Estate of
County, Pennsylvania.
To the Register of Wills of ~
deceased.
The undersigned . -- of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
WITNESS hand this day of , 19
State of Wyoming
County of ~r~-
! e~.~o rf: ~em~ge° dbinaYgy ~o~f~~ ~oS~~d,
W~ness~ m~.y hand and official seal.
Notary PuSlic ~/~
My corn mission expires: '~ [~:~t9,5-
(Signature)
(Address)
(Signature)
(Address)
(Signature)
(Address)
21-03-408
21-03-0408
JENNIE M. DARHOWER
I, JENNIE M. DARHOWER, of the Borough of Carlisle,
Cumberland County, Pennsylvania, being of sound and disposing
mind, memory and understanding, do make, publish and declare this
to be my Last Will and Testament, hereby revoking and making void
all previous Wills and Codicils heretofore made by me.
FIRST
I order and direct my personal representative hereinafter
named to pay all of my just debts, funeral expenses and expenses
involved or connected with the administration of my estate as
soon after my death as is reasonably possible. However, my
personal representative need not accelerate and pay those
unmatured obligations which, in his, her or its opinion, it might
be proper and more advantageous to retain or renew and pay as
they become due and payable. If I do not own a burial plot or a
grave marker at the time o~ my death, I authorize my personal
representative, in his, her or its sole discretion, to purchase a
burial plot and to erect a suitable grave marker at my grave, and
to expend sums from my estate for this purpose.
SECOND
I give, devise and bequeath the rest, residue and remainder
of my estate together with all insurance proceeds thereon of
whatsoever nature and wheresoever situate in equal shares to my
GRIFFIE & ASSOCIATES
A~ORN~S-AT-~W
~UIT~ 101 ~46~ MARK~
CAMP HILL, PENNSYLVANIA 17011 CARLISLE. PENNSYLVANIA
PAGE 1 OF 7
L~ST WILL AND TESTAMENT OF JENNIE M. DARHOWER
children KENNETH J. DARHOWER, KAREN L. WEARY, RONALD C. DARHOWER,
LINDA K. RUPP, STEVEN R. DARHOWER and THOMAS W. DARHOWER who
survive me by sixty (60) days per stirpes. I direct my personal
representative to divide among such beneficiaries all personal
property of a sentimental or family nature (excluding cash,
stocks, bonds and the like), including but not limited to
jewelry, household goods, antiques, furniture and memorabilia, in
accordance with a separate memorandum which I may place with my
will or deposit with my attorney. In the absence of such
disposition by memorandum, I direct that the said tangible
personal property be divided between my residual beneficiaries
with due regard for their personal preferences in as nearly equal
shares as practical, with the value of such dispositions being
credited to the share of each respective recipient. If the said
beneficiaries do not agree to the division of
property provided for hereunder, the decision of
representative, including the decision to sell the property
public or private sale and distribute the proceeds therefrom
provided hereinafter,
parties.
the personal
my personal
at
as
shall be final and conclusive on all
THIRD
I grant my personal representative the following powers
addition to and not in limitation of such powers as my
representative shall hold by law:
in
personal
GRIFFIE & ASSOCIATES
ATTORNEYS-AT-LAW
200 NORTH HANOVER STREET
CARLIS~I~G~H~S~V/~IIA 17013
LAST WILL AND TESTAMENT QF JENNIE M. DARHOWER
(a) To retain all property received including the stock of
any corporate fiduciary acting hereunder, provided such
property remains productive.
(b) To join in any corporation, partnership,
recapitalization, merger, reorganization or voting
trust plan; to delegate authority with respect thereto;
to deposit investments under agreements and pay
assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of
shares.
(c) To manage, operate, repair, improve, mortgage or lease
on any terms any real estate held or owned by my
estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or
personal, without regard to the principle of
diversification or any other statute or general rule of
law in his, her or its absolute discretion, it being my
intention to give my personal representative the
broadest investment powers possible, providing such
investments do not unnecessarily prevent the prompt
settlement of my estate.
(f) To sell or otherwise dispose of any property, real or
personal, tangible or intangible, at any time forming a
part of my estate in any manner and on such terms and
GRIFFIE & ASSOCIATES
ATTORNEYS-AT-LAW
200 NORTH HANOVER STREET
carlISp~,G~LEI~i~V/~NiA 1701
LAST WILL AND TESTAMENT OF JENNIE M. DARHOWER
(g)
other proper
estate, and
security.
conditions as my personal representative shall see fit
in his, her or its absolute discretion.
To borrow money for the payment of taxes or for any
purposes in the administration of my
to mortgage or pledge estate assets as
(h) To compromise claims without court approval including,
but not limited to, any controversies with the United
States of America or the Commonwealth of Pennsylvania
concerning estate and inheritance taxes on any
interests that may pass under this my Last Will and
Testament.
(i) To distribute in cash or in kind upon any division or
distribution of my estate.
(j) To undertake any and all acts deemed necessary and
proper by my personal representative for the proper,
advantageous and prompt management of the settlement of
my estate.
(k) In general, to exercise all powers in the management of
my estate which any individual could exercise in the
management of similar property owned in his own right,
upon such terms and conditions as to him, her or it
may seem best and to execute and deliver all
instruments and to do all acts which he, she or it
deems necessary or proper to carry out the purposes of
this, my Last Will and Testament.
GRIFFiE & ASSOCIATES
ATTO R N EYS - AT- LAW
200 NORTH HANOVER :STREET
car liSp~G~i~is~v/~ia 17013
LAST WILL AND TESTAMENT OF JENNIE M. DARHOWER
FOURTH
No interest of any beneficiary of my estate, either in
income or in principal, shall be subject to anticipation or
pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber
his interest either in income or principal, nor shall the
interest of any beneficiary be liable or subject in any manner
while in the possession of my personal representative for the
liability of such beneficiary.
FIFTH
I nominate, constitute and appoint my son, KE~rNETH J.
DAR~OWER, as Executor of this my Last Will and Testament. In the
event my son is deceased, unable or unwilling to serve or shall
cease to serve for any reason whatsoever, then I nominate,
constitute and appoint RONALD C. DAPd{OWER as personal
representative of this my Last Will and Testament. I direct that
my personal representative shall not be required to give or post
bond for the faithful performance of his, her or its duties in
this or any other jurisdiction.
SIXTH
I hereby declare it to be my expressed desire that my
personal representative employ the law firm of Griffie &
Associates, of Carlisle, Pennsylvania, for legal advice and
assistance regarding this my Last Will and Testament, they having
considerable knowledge of my affairs, views and wishes respecting
GRIFFIE & ASSOCIATES
ATTORNEYS-AT-LAW
200 NORTH HANOVER STREET
carLis~(~i~js~v/~Nla 17013
LAST WILL AND TESTAMENT GF JENNIE M. DARHOWER
any matters that may arise at the probate of this instrument, the
administration of my estate, and the execution of the powers
herein mentioned.
IN
Last Will
WITNESS:
WITNESS WHEREOF, I have hereunto set my hand to this my
and Testament this /~/~/~ day of
, 1990.
GRIFFIE & ASSOCIATES
ATTORNEYS-AT-LAW
200 NORTH HANOVER STREET
carlisDi~el~l~vA~lla 17o13
LAST WILL AND TEST.%MENT OF JENNIE M. DARHOWER
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF CUMBERLAND :
I, JENNIE M. DARHOWER, the Testatrix whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and
executed the instrument as my Last Will and Testament; that I
signed it willingly, and that I signed it as my free and
voluntary act for the purposes therein expressed.
J~NNIE M. DARHOWER
Sworn or affirmed and acknowledged before me by JENNIE
DARHOWER the Testatrix this ~/) day
~ ~0~0. OIJI~B~'RtANI)
lily O(OMI~ION EXPIRE,<::
GRIFFIE & ASSOCIATES
ATTO R N EY$ -AT- LAW
200 NORTH HANOVER STREET
CARLISLE, PENNSYLVANIA 17013
LAST WILL AND TESTAMENT OF JENNIE M. DARHOWER
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
AFFIDAVIT
: SS.
:
and
witnesses whose names are attached to the foregoing document,
being duly qualified according to law, do depose and say that we
were present and saw Testatrix sign and execute the instrument as
her Last Will and Testament; that she signed willingly and that
she executed it as her free and voluntary act for the purposes
therein expressed; that each subscribing witness in the hearing
and sight of the Testatrix signed the Last Will and Testament as
witnesses and that to the best of our knowledge the Testatrix was
at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
Sworn or
affirmed and subscribed
and ~')'~_~ (/ 3'~.~ 'l~. , ~,'~/[~[~his
, 1990 .
before me
/~-~-~~7/~ day
by
of
GRiFFIE & ASSOCIATES
ATTORNEYS-AT-LAW
200 NORTH HANOVER STREET
CARLISLE, PENNSYLVANIA 17013
'03 1"t~¥ 14 P2:49
GRIFFIE & ASSOCIATES
AI'rORNE¥S-AT-LAW
200 NORTH HANOVER STREET
CARLISLE, PENNSYLVANIA 17013
SUITE 101, 3461 MARKET STREET
CaMP HILL, PENNSYLVANIA 17011
Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Will No. ~/t._ ~ ~, - d.~ ~:r 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 :
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Signature
Nam~~
Address
Telephone (7/7 ~.~ '~'~o - 7.S' 2 ~7
Capacity: ¢///Personal Representative
Counsel for personal representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF iNDIViDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002732
DARHOWER RONALD C
71 SHOSHONE DRIVE
HANOVER, PA 17331
........ fold
ESTATE INFORMATION: SSN: 189-09-5057
FILE NUMBER: 2103-0408
DECEDENT NAME: DARHOWER JENNIE M
DATE OF PAYMENT: 06/24/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/15/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $23.09
TOTAL AMOUNT PAID:
$23.09
REMARKS: LINDA KRUPP
C/O RONALD C DARHOWER EXECUTOR
SEAL
CHECK# 146
INITIALS' JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
I--
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENTS NAyE (LAST, FIRST, AND MIDDLE INITIAL)
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
r--] 1. Original Return
[~/4. Limited Estate
[~]6. Decedent Died Testate (Attach copy of Wil~)
FI19. Litigation Proceeds Received
[~]2. Supplemental Return
III 4a. Future Interest Compromise (date of death after 12-12-82)
F--~7. Decedent Maintained a Living Trust (Attach copy of Trust)
I~] 10. Spousal Poverty Credit (da~e of death be~een 12-31-91 and 1-1-95)
FIRM N AM..~.,~plica bl~
~ : ,,,,/,,~
TELEPHONE NUMBER --
14.
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
F--] 3. Remainder Return (date of death prior to 12-13-82)
[~5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
I~11. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILING ADDRESS ,, .C~/~
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2) /I/Ak
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
III 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)
13. 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
x .12
x .15
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
OFFiCiAL USE ONLY
(8) ,,.,,~/3.
(11) ~
(12) ~,,~'"/~....~. ,~,,,~/
(13) ~i~
(17)
(18)
Decedent's Complete Address:
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
STATE
(1)
Total Credits ( A + B + C )
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(2)
(3)
(4)
(5)
(5A)
(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 payments, benefits or care? ...................................................................... [] []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE 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 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
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 paren
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 a
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1511EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADBINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
Debts of decedent must be reported on Schedule I.
iTEM
NUMBER DESCRIPTION AMOUNT
FUNERAL EXPENSES:
o :b
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) ~/,~
Social Secudty Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant ~ ,~
Zip
Street Address
City
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
State__Zip
TOTAL (Aisc enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DZVTSZON
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT. ALLOHANCE OR DZSALLO#ANCE
OF DEDUCTZONS, AND ASSESSHENT OF TAX ON
JOZNTL¥ HELD OR TRUST ASSETS
,,., . DATE 07-21-2003
ESTATE OF BOYTIM
DATE OF DEATH 05-10-2001
'03 JUL 21 ,'~8:04 COUNTY CUNBERLAND
~ FILE NUNBER Z1 03-0425
SSN/DC 171-Zq-$799
ACN 05118691
Amoun~
HICHAEL BOYTIN
q$6 HEADOW DR
CAMP HILL PA
CATHERINE
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTZONS, AND ASSESSMENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS
DATE 07-21-2005
ESTATE OF BOYTIH CATHERINE DATE OF DEATH 05-10-2001 COUNTY CUHBERLAND
FILE NO. 21 03-0~Z5 S.S/D.C. NO. 171-2~-$799 ACN 03118691
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOZNT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 51~0006~31
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-01-1972
Account Balance 392.67
Percent Taxable X 0.166
Amount Subject to Tax 65.q5
Debts and Deductions - .00
Taxable Amount 65.~5
Tax Rate ~ .00
Tax Due .00
TAX CREDZTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REgUZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT'(CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTZONS. )
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
PURPOSE OF
HOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILLS, AGENT.
A refund of s tax credit, which was not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications era available at the Office of
the Register of Rills, any of the Z3 Revenue District Offices or by calling the special Iq-hour answering service
for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs:
1-80O-~qT-~OZO (TT only).
Any party in interest not satisfied with the appraisement, alloaance, or disalloaance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object ~ithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Dspar~ent of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171ZB-lOZ1, OR
--electing to have the matter determined at the 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 Dspart~snt of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decsdant's death, a five percent (SI)
discount of the tax paid is allowed.
Tho 15X tax amnesty non-participation penalty ts computed on the total of the tax and interest assessed, and not
paid before January 16, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and tn the the same tiaa period as you ~ould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest ts charged beginning aith first day of delinquency, ar nine (9) months and aha (1) day
free the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z
bear interest at the rate of six (6g) percent par annum calculated at a daily rate of .00016q.
All taxes which became delinquent on or after January 1, 198Z 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 198Z through ZOO3 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
19Dg ZOZ .O00Sq8 1987 9Z .O00gq7 1999 7X .OO019Z
1983 16Z .000~38 1988-1991 11Z .000301 ZOO0 8Z .000219
198q 11Z .000301 X99Z 9Z .O00Z~7 ZOOX 9Z .OOOZ~7
1985 13Z .000356 1993-199~ 7Z .O0019Z ZOO2 6Z .00016~
1986 IOZ .O00Z7q 1995-1998 9Z .O00Zq7 2003 5Z .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 ~il1 reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment ls made after the interest computation date sheen on the
Notice, additional interest must be calculated.
BUREAU OF ZNDZVZDUAL TAXES
/NHERZTANCE TAX D/VZSZON
DEPT. 180601
HARRTSBURG, PA 17128-0601
RONALD C DARHONER
71 SHOSHONE DR
HANOVER
PA 17331
CONNON#EALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT; ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSNENT OF TAX
DATE 07-28-2005
ESTATE OF DARHONER
DATE OF DEATH 01-15-Z003
· FXLE~ NUHBER 21 03-0q08
JUL 2g /~6d~TY CUHaERLAND
ACN 101
I Amoun* ReEX*~ed
I
REV-XS~i7 EX AFP (01-05)
JENNXE H
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGZSTER OF WXLLS
CUHBERLAND CO COURT HOUSE
CARLZSLE, PA 17013
CUT ALONG THXS LXNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS -~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOWANCE OR DZSALLO#ANCE OF BEDUCTZONS AND ASSESSNENT OF TAX
ESTATE OF DARHOWER JENN/E HFZLE NO. 21 03-0q08 ACN 101 DATE 07-28-2005
TAX RETURN gAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON:
1. RaaX Estate (ScheduXe A)
2.
$.
q.
5.
6.
7.
8.
0RXGXNAL RETURN
(1)
Stocks and Bonds (Schedule B) (2).
CXosaly HaXd S~ock/Par~nership Interest (Schedule C) ($)
Nor~gagas/No~as Raca/vabla (Schedule D) (q).
Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (E).
Jo/n~ly Owned Propar~y (Schedule F) (6).
Transfers (Schedule G) (7).
To,al Asse*s
APPROVED DEDUCTZONS AND EXEHPTZONS:
9. Funeral Expansas/Adm. Cos~s/H/sc. Expenses (SchaduXa H)
10. Dab~s/Hor~gaga L/ab/lit/as/Liens (Schedule X)
11. To,al Daduc~/ons
12. Ne'lc Value of Tax Return
15.
1~.
(9),
(10).
Char/~abXe/Govarnaantal Bequests; Non-elected 9115 Trusts (Schedule J)
Ne~ VaXua of Es~a~e Subjec~ ~o Tax
O0
O0
O0
O0
513 ql
O0
O0
(8)
.00
.00
NOTE: To /nsura proper
crad/~ to your account;
submit the upper pore/on
of this fore w/~h your
~ax payment.
NOTE:
513.~1
(11) .§0
(12) 513.~1
(13) .00
(1~) 513.~1
Xf an assessment was issued prev/ously, lines 14, 15 and/or 16, 17,
reflect flgures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amoun'k of L/ne lq et Spousal ra~a
16. Amoun~ of L/ne 1~ taxabXa a~ L/naaX/Class A ra~a
17. Amoun~ of L/ne lq
18. Amoun~ of L/ne lq ~axabXa at CoXXa~:araX/CXass B ra*a
19. Pr/nc/pal Tax Due
TAX CREDTTS:
PAYNENT RECEXI-' I DTSCOUNT
DATE NUHBER TNTEREST/PEN PA/D (-)
06-Zq.-ZO0$ CDOOZ732 . O0
18 and 19 Nill
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDZTIONAL INTEREST.
(15) .00 X O0 = .00
(16) 513.ql x Oq5 = 23.09
(17) .00 x 12 = .00
(18) .00 X 15 = .00
(19)= 23.09
ANOUNT PAZD
23.09
TOTAL TAX CREDZT 23.09
BALANCE OF TAX DUEI .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
( ZF TOTAL DUE IS LESS THAN $1, NO PAYNENT 1S RE~UIRED.
ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SZDE OF THIS FORN FOR /NSTRUCTZONS.)
RESERVATION:
Estates of decadents dying on or before December 1Z; 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Com. oneealth hereby expressly reserves tho right to appraise and assess transfer inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CA):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
D~SCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. RTZ P.S.
Section 9140).
Detach the top portion of this Notice and submit eith your payment to the Register of Nllls printed on the reverse side.
--Make check or money order payable to: REG/STER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of #ills, any of the Z$ Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-q~7-30ZO (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
cf tax (including discount or interest) as sheen on this Notice must object within sixty [60) days of receipt of
this Notice by:
--.ritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171Ze-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 be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Ravia. Unit, Dept. 280601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6SOS. Sam page 5 of the booklet "instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid aithJn three (3) calendar months after the decedent's death, a five percent (ST) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and 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 time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning mith first day of delinquency, or nine (9) months and one (13 day from the date of
death, to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rata of .00016q. All taxes .hich became delinquent on and after
January 1, 198Z 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 lnterest rates for 198Z through 2005 era:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rata Factor
1982 ZOX .000548 1987 91 .000247 1999 7Z .OOOXgZ
1985 16X .000438 1988-1991 llZ .000301 ZOO0 SZ .000219
1984 llZ .OOO301 199Z 9Z .000247 TOOl 9Z .000247
1985 13Z .000356 1993-1994 72 .00019Z ZOOZ 6Z .000164
1966 lOT .000274 1995-1998 9Z .000247 2003 Sg .000137
--Interest is calculated as folloes:
TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNQUENT X DAILY 'rNTBREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (153 days
beyond the date of the assessment. If payment is made after the interest computation date sho.n on the
Notice, additional interest must be calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 1/10/2005
DARHOWER RONALD C
71 SHOSHONE DRIVE
HANOVER, PA 17331
RE: Estate of DARHOWER JENNIE M
File Number: 2003-00408
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: 2/15/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
Estate of DARHOWER JENNIE M
Late of NASSAU COUNTY NEW YORK
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
Estate No.: 21-03-00408
Date:
3/09/2005
NO.: 21-03-00408
DARHOWER RONALD C
71 SHOSHONE DRIVE
HANOVER PA 17331
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6. 12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative: DARHOWER RONALD C
Personal Representative Counsel: ** NO INFORMATION FOUND **
Date of Decedent's Death: 2/25/2003
Date of Delinquency Notice: 2/15/2005
The undersigned, Glenda Farner Strasbaugh, Clerk of Orhans'
Court, in accordance with rule 6.12, Supreme Court Orphans' Court
Rules, hereby notifies the Orphans' Court Division, Court of Common
Pleas of Cumberland County, that neither the above named personal
representative nor their counsel, have filed with the Register of
Wills or Clerk of Orphans' Court, his/her Status Report required by
Rule 6.12; Supreme Court Orphans' Court Rule, and that the
requisite notice, pursuant to Rule 6.12, Supreme Court Orhans'
Court Rules, was given by the Clerk of Orphans' Court on 2/03/2005
and that the ten (10) day notice to file the status report has
expired. Accordingly, in accordance with Rule 6.12 the Court is
hereby notified of such delinquency and the undersigned requests
that a Court conduct a hearing to determine whether sanctions
should be imposed upon the delinquent personal representative or
their counsel.
cc: File
Personal Representative
Counsel
~a~r~
Clerk of Orhans' Court
A hearing is scheduled for May 06, 2005 at 9:30 AM in
Courtroom No. ~.3 If the Status Report is filed prior to the
hearing date, the hearing will automatically be cancelled.
J
STATUS REPORT UNDER RULE 6.12
Name of Decedent: J~ A/ -'V / ~ ),,'} DAi€... h 6 <-.JUe.J;;::'
~ .~Tf, )-- L
Date of Death: .1-< h v..a CD
Will No.: ~t/tJ3 -tP&f/Z?~
Admin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Comi 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 21 No 0
2. lfthe answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes No 0'
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'H No 0
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
. :d may be attached to this r~ A ~
Date:~-OS ~
Signature
'iJ.,N/;/d C!- ?J4RAb E.-V e~
Name
~
...:r
C'"J
7/ 3hC:::hPAjfe l)~
Address /!/9/Yt9VeLv' !f) /73Y
(7)7) tR 3?)- 7S"d,7
Telephone No.
a..
i:'>J
('\j
Capacity: rv(Personal ReDresentative
o Counsel for .personal representative
cf