HomeMy WebLinkAbout11-22-111505610140
REV-1500 ~` ~°'-'°'
OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO Box 280601 INHERITANCE TAX RETURN 2 1 0 8 0 1 3 9
Harrisburg PA 1712&0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
1 7 5 4 0 6 1 3 6 0 4 1 3 2 0 0 6 0 2 1 7 1 9 4 9
Decedents Last Name Suffix Decedent's First Name MI
L O G A N S T E P H E N C
(If Applicable) Enter Surviving Spouse's Informatton Below
Spouse's Last Name Suffix Spouse's First Name MI
L O G A N P A T R I C I A
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL iN APPROPRIATE OPALS BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required
death after 12-12-82)
® 6. Decedent Died Testate ^ 7. Decedent Maintained a living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95). (Attach Sch. 0)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
R O G E R M M O R G E N T H A L E S Q 7 1 7 2 3 4 2 4 0 1
First line of address
4 4 3 1 N F R O N T S T
Second line of address
3 R D F L O O R
City or Post Office State
H A R R I S B U R G P A
ZIP Code
REGISTER OF WILLS USE l~ly.Y
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Correspondent's e-ma11 address: RMORGENTHAL(u,SASLLP.COM
Under penaltles of perjury, I declare that I have examined this return, including acoomparrying schedules and statements, and to the best Of my knowledge and belief,
h is true, coned and c~mpiste: Declaration of prep~er other than the personal representative is based on all information. of which preparer has any knowledge.
----
SIGNATURE OF RESPONSI LE LING RETURN DA ~ LO / /
ADDRESS
1316 ZIMMERMAN ROAD _ CARLISLE PA 17015
SIGNATURE O~PRESyREFj<pi /~~ REPRO ESENTATtVE ~A~' ~,/~, (
~~~~~t°3 i -ni , ~'I~- ,~ ~-~ , ~ tel. ~ I ~->--~ ~rv~5 -~+~ . ~~ r `t ~ 1 a
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140
1
1505610240
REV-1500 EX Decedent's Social Security Number
DecedeM'sName: STEPHEN C• LOGAN 1 7 5 4 0 6 1 3 6
RECAPITULATION
0. 0 0
1. Real Estate (Schedule A) ........................................... 1
2. Stocks and Bonds (Schedule B) ...................................... 2•
3. Closely Heid Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages and Notes Receivable (Schedule D) .......................... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 8. 1 1 0 0 0 . 0 D
7. Inter-Vivos Transfers 8~ Miscellaneous Nip: Probate Property
ested
Billi
R
t
S
7
.......
ng
equ
epara
e
(Schedule G) U .
8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 1 1 0 0 0 . 0 0
9. Funeral Expenses and Administrative Costs (Schedule H) .......... 9• 2 0 6 5 . 0 0
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10.
11. Total Deductions (total Lines 9 and 10) ......................... ...... 71. 2 0 6 5 . 0 0
12. Net Value of Estate (Line 8 minus Line 11) ...................... ...... 12. 8 9 3 5. 0 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
4
0
0
0
0
an eleGion to tax has not been made (Schedule J) ............... ....... 13• .
14. Net Valus Subject to Tax (Line 12 minus Line 13) ...................... 14. 8 5 3 5. 0 0
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) xo _ 8 5 3 5. 0
0
15.
O.
0
0
18. Amount of-Line 14 taxable
0
0
0
O.
D
0
.
at lineal rate X .0._ 1 g.
17. Amount of Line 14 taxable
0
0
0
17
0.
0
0
.
at sibling rate X .12 .
18. Amount of Line 14 taxable
0 0
0
18 0 . 0 0
at collateral rate X .15 .
19. TAX DUE ...................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
1505610240
Side 2
1505610240
0. 0 0
J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 08 0139
DECEDENTS NAME
STEPHEN C. LOGAN
STREET ADDRESS
1316 ZIMMERMAN ROAD
CITY
CARLISLE STATE
PA ZIP
17015
Tax Payments and Credits:
~• Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments
B. Discount
0.00
(1) 0.00
Total Credits (A + B) (2) 0.00
3. Interest
(3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
Make check payable to: REGISTER OF WILLS, AGENT
'eC
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 : ...................................................................... ^
^
erty transferred or its income;
ll
e the
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...............................
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b. reta
n t
e
^
c. retain a reversionary interest; or ................................................................................................
^
d. receive the promise for Iffe 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? ......................................................................................
. ^
death?
t hi
h
i
t
h
k
'
" ^
........
s or
er
or secur
ty a
accoun
ban
orpayable-upon-deat
intrust for
3. Did decedent own an .
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a benefiaary 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.
For dates of death on or after July 1,1994, and before Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
3 percent ]72 P.S. §9116 (a) (1.1) (i)).
For dates of death on or after Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
]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 ftom a deceased child 21 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 percent [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5 percent, 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 decedents siblings is 12 percent (72 P.S. §9116(a)(1.3)]. Asibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1509 EX+ (Ot-10)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF:
FILE NUMBER:
STEPHEN C. LOGAN 21 08 0139
ff an asset was made jointly owned within one year of the decedent's date of death, it must be reported on Schedule G.
SURVNING JOINT TENANT(S) NAME(S)
A.LAUREN
B.
C.
JOINTLY•OWNED PROPERTY:
RELATIONSHIP TO DECEDENT
SISTER
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF
DECEDENTS
INTEREST DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
1. A. 325 NORTH ACADEMY STREET 22,000.00 50. 11,000.00
KINGSTREE, SOUTH CAROLINA; INHERITED FROM
FATHER'S ESTATE; AND VALUED ACCORDING TO THE
SALE PRICE 1[N THE ATTACHED AGREEMENT OF SALE
TOTAL (Also enter on Line 6, Recapitulation) I S 11,000.00
If more space is needed, use additlonal sheets of paper of >he same size.
REV-1511 F,(+ (10-09)
pennsylvania
DEPARTMENT Of REVENUE
INHERITANCE TAX RETURN
RESIt~NT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
STEPHEN C. LOGAN 21 08 0139
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A, FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s) PATRICIA LOGAN
Street Address
Cihr State ZIP
Year(s) Commission Paid:
2, Attorney Fees: SMIGEL, ANDERSON & SACKS, LLP 2,000.00
3, Family Facemption: (If decedents address is not the same as claimants, attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: CUMBERLAND COUNTY 25.00
5 Accountant Fees:
6. Tax Return Preparer Fees:
7. CUMBERLAND COUNTY REGISTER OF WILLS-EXEMPLIFIED RECORD 40.00
TOTAL (Also enter on Line 9, Recapitulation) I ;
If more space is needed, use additional sheets of paper of the same sig.
REV-1513 EX+ (01-10)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
__
ESTATE OF: FILE NUMBER:
STEPHEN C. LOGAN 21 08 0139
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Indude~g ht s I distributions and transfers under
Sec.91f6(a (1.2).]
1. PATRICIA LOGAN Spousal 8,535.00
1316 ZID~IIviERMAN ROAD
CARLISLE PA 17015
ENT DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1
1
2.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
BLUE MOUNTAIN MUZZLE LOADING RIFLE ASSOCIATION -LIBRARY BOOKS
MECHANICSBURG LIBRARY, BOSLER LIBRARY, AMELIA GIVEN LIBRARY
LIBRARY REFERENCE BOOKS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET.
If more space is needed, use additional sheets of paper of the same size.
i
200.00
200.00
~ r ~
LAST WILL AND TESTAMENT
OF
STEPHEN C. LOGAN
;..-~ -~-
~:.:~ - , ,
,_, ~
I, STEPHEN C. LOGAN, a resident of 1316 Zimmerman.=:.R;oad, ;
Q.j
Carlisle, Cumberland County, Pennsylvania being of sound<~minc~,.,
memory and understanding, do hereby make, publish and declare thi-s~ ~ ~~
to be my Last Will and Testament, hereby revoking all Wills aric1~
Codicils heretofore made by me.
ITEM 1: I direct that all my just debts, the expenses of my
last illness and funeral expenses be paid as soon after my decease
as the same can conveniently be done.
ITEM 2: I direct that there shall be paid out of my residuary
estate all estate, inheritance and like taxes together with any
interest or penalty thereon imposed by the government of the United
States, or any state or territory thereof, or by any foreign
government or political subdivision thereof, in respect to all
property required to be included in my gross estate for estate,
inheritance or like tax purposes by any of such go~/ernments,
whether the property passes under this Will or otherwise,
excluding, however, any property over which I have a taxable power
of appointment, provided, however, that no residuary beneficiary
shall by reason of this provision be denied the benefit of any
deduction, credit, favorable rate of tax or other benefit which by
law enures to such beneficiary.
STEP, ' N C . LOG
1
LAST WILL AND TESTAMENT
OF
STEPHEN C. LOGAN
ITEM 3: I give, devise and bequeath my library collection of
reference books, except for hunting books, in equal shares among
MECHANICSBURG LIBRARY, BOSLER LIBRARY and AMELIA GIVIN LIBRARY, if
they are so interested. With respect to my reference books on
hunting, I bequeath them unto the BLUE MOUNTAIN MUZZLE LOADING
RIFLE ASSOCIATION of Shartlesville, Pennsylvania.
ITEM 4: I give, devise and bequeath all of the rest, residue
and remainder of my estate, real, personal and mixed, of whatsoever
kind and nature, and wheresoever situate at the time of my death,
unto my wife, PATRICIA LOGAN, provided, however, that-she survives
me and is living sixty (60) days after the date of my death.
ITEM 5: If and in the event that my wife, PATRICIA LOGAN,
does not survive me and is not living sixty (60) days after- the
date of my death, then and in such event, I give, devise and
bequeath all of the rest, residue and remainder of my estate, real,
personal and mixed, of whatsoever kind and nature, and wheresoever.
situate at the time of my death, unto my step-daughter, JESSICA
KOSER, provided however, that she survives me and is living sixty
(60) days after the date of my death.
ITEM 6: If and in the event that my step-daughter does not
survive me and is not living sixty (60) days after the date of my
e-'-~
STEP N C. LOGAN
2
3
LAST WILL AND TESTAMENT
OF
STEPHEN C. LOGAN
death, then and in such event, I give, devise and bequeath the
interest in my estate, which such deceased step-daughter would have
received, if living, to the issue cf sai.d deceased step-daughter,
per stirpes.
ITEM 7: I hereby nominate, constitute and appoint my wife,.
PATRICIA LOGAN, Executrix of this my Last Will and Testament, with
full power to do any and all things necessary for the complete
administration of my estate, and direct that no bond or other
surety is required of her in this or any other jurisdiction for her
performance of this office.
If and in the event that my wife, PATRICIA LOGAN, does not
survive me and is not living sixty (60) days after the date of my
death, or does not complete her duties as Executrix, then and in
such event, I hereby nominate, constitute and appoint my step-
daughter, JESSICA KOSER, Executrix of this my Last Will and
Testament, with full power to do any and all things necessary for
the complete administration of my estate, and direct that no bond
or other surety is required of her in this or any other
jurisdiction for her performance of this office.
ST E ~ C . LO
3
LAST WILL AND TESTAMENT
OF
STEPHEN C. LOGAN
ITEM 8: If any provision of this Will or of any Codicil
hereto is held to be inoperative, invalid or illegal, it is my
intention that all the remaining provisions thereof shall continue
to be fully operative and effective, so far as is possible and
reasonable.
IN WITNESS WHEREOF, I, STEPHEN C. LOGAN, the Testator, have to
this my Last Will and Testament, typewritten on four. (4)
consecutively numbered pages, subscribed my name and affixed my
seal this ~ ~'~ day of April, 1999.
..1~-! t ~ ,a'^..~--- ( SEAL )
Signed, sealed, published and declared by the above named STEPHEN
C. LOGAN, as and for his Last Will and Testament, in the presence
of us, who have hereunto subscribed our names at his request, as
witnesses hereto, in the presence of the said Testator, and of each
other.
•-
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~ ~ ~ .~r residing at '~ c' ~ ~ .~~ ~ ~ - C,:. % ~~ r.,r~
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• 1Ne Reoorrurrend'fhatYour Attomsy C-xemine This Trtle
JOHN YAtMCEY McGill REAI. ESTATE
• Kfngstreey South Carotin~t 29556
Coosraat of Side
State ~ South Carolina
Oounty of VWAiamsburg
This Contract of Sale entered into tltis the 13"' day of September 201 t by and between, Lauen Logan:&
Stephen C. Lagan trer~einafter called the Sellers, and Aletha & Kenneth Fulton hereinafter called the Purchaser.
, rece~pf1'iam t7i'ei~untheeer' the sum of rsl:ooo:tio~
One thousand pnd~gll II to be tad in fivst by Jotrn Yancs~l McGm Reat Estate as.eart~est money ori;•
ac~ur~t of file purclfaee of g~a~fOAoyving dt~xibed property:
House end Lot (Taft fillap~11-025-13ti)
325 Nordt Agdemjr9traet •
IGrtgstr+ea SC 29666
The terms ar-d condigons of thle CoAaact of Sale are es folbws: (81.OOOrt101- stxive acknowledged, the
further payment Dollars by November 29th 201 i, maidng the .
eotat purchase prtoe •
Seller w81 pay deed'trgmps. deed prep, John Yancey McGiA Real R..sMte a t39G sale commission.
' Property ~ aoid'As 16". Sale a~ tite property is not ooMtrrgent upon a home inspection, termite
inspection, to suKabk flrasnciny.
Tire Purchaser, ~igbs thbt the Town of Kingr3tte® will be requiring iRtrnetileito repairs and
denwBtlon to the pROperty.
T'ha surer covenants and epraee to bind their hefts, executors, admirustrabors, successors or aesigas .
to catvey ttte said prvpertyl~bo the said purchas~s'ttefrs, exeartorsr admin(strattua, s1JCCassors or ae~igns, in,
tee caret proper deed, genewrd warranty; tree from any and eN etxa~mbranosa except as areherefn agreed to be
assumed by the Purchsaerj
Upon the tender of"euch deed shwa mentlot~ed, the Pur~chaaer agrees m futiy comply wfth the terms tit
this Contntct of ~~ AR teues, asseseFrter~s, nsnte and wad rents ern to be pronged do date of oamaiatfon vt
of sale, paid by Seller. lzfae insunarrce to be prorated nr canceped al•opljnn of Purchaser: .
• Faihx+e upon the part of the Purchaser to comply with the thrrns hereof wiU-in the s6ptdabsd tlms the
Seikx, John Yenrey NktG~9~R ~ hews the rigfg to retain the amount this day paid or ta~ e~rtOrce the terms•
of this C~orttrat~ according to tF+e law
It is agreed by boq- patties )hat eN nroney paid under title contract shag be pant to JOHN YANCEY Mct31LL
REAL ESTATE, erg dieburaktg agent for both panties hereb. JOHN YANCEY MCOILL REAL ESTATE, dose
not guviant~ee payment or Chsdc accepted as eamesY money.
No agreements not corttehred herein are to be tdndinp upon either party w~tttout the written oonaer-t of
both part~3. `the P'utchaser has examined this property aartd egrtses to socept ~ in i1S'as is` condiion, except
for any changes or repairs inentiorred above.
Witness the handstand Stela of Seller s~rtd Purchaser this day, rrtw•Ai-, and yeeir above wnbwr.
510N12D SF~4LED ANO t3EUVERt=b in •the p-+asence of
As to Seer (Seller)
As to Sew ( ter) '
As ~ Purdtaser ~ (Purchaser)
AS to Purchaser (Purchaser)
~~~ ,d l lb9 ~~N wdo5~o~ <<oz .~i ~tlas
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