HomeMy WebLinkAbout03-0715Estate of
also known as
Cumberland
Register of Wills of County, Pennsylvania
PETITION FOR GRANT' OF LETTERS
Walter T. Young, Sr. No. AI-~--~
· Deceased
Social Security No. 160 - 30 - 3264
(COMPLETE "A' OR "B' BELOW:}
A. Probate arid Grant of Letters and aver that Petitlonerls} is/are the execut
Decedent. dated and cod,cilia} dated
named in the Last Will of the
Except as follows. Decedent did not merry, was not divorced, and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing end was never adNdicated incompetent:
B. Grant of Letters of Administration
Petit,oner(st after a proper search has/have ascertained that Decedent left no Wdl and was survived by the following s0ouse
any) and he,rs:
Name Relationship Res,dance
Walter T. Youn~ Jr.
(COMPLETE IN ALL CASES:'}' Azrach add,(,oriel !
Son
~eets if necasea~¥.
Decedent was domiciled at death in Cumberland
res,dance at 506 Front Streetr West Fairview~
DeceOent. then 65 ,tears of age, OmO July 3~r 2003
1540 Braewood Drive
Harrisburg PA 17111
Count1,, Pennsylvania. w,th h,s/her last fam,Ly, or principal
PA 17025
· at 506 Front Street, West Fairvie~
PA 1702S"' .......
[Decedent at death owned property w~[h esr,ma[ed values as follows:
(If do'micdad ,n PAl All personal property ................ $
(If not cloture,led ~n PAl Personal p~oper~v ~n Penns¥1vama ............ $
(Il' no[ domiciled ~n PAl Pergonal property ~n County ........................ $
Value of reel estate ~n Pennsylvama ....................................... $
Total . . .
Real Estate s,luared as ~OIIows:
6,000.00
........................................ s 6fOOO,OO
Wherefore. Prtlll,oner(s; re.';pcctf~lly r,:,l,,~.'-;[(.H the probalc o! th. la'~[ W,II and Cod~cdlsl presented w.lh th~s Petition and [he grant Of letters in the
appropriate form tO th~'. undersigned
$,gnaturc Typed or pr,nted ,~a~c. a,~d residence J
/ / '
Walter T. Young Jr.
1540 Braewood Dr.
Harrisburg PA 17025
t-1'2_
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(si and affirm(si that the statements in the for c~o~ing Petition are true and
correct to the best of the knowledge and belief of Pefifionerls} and thai. as personal representative{s) of the Decedent,
Petitioner(si will well and truly administer the estate according to law.
Sworntoa.daffirmeda.dsubscribe
day of
before me this
.DECREE OF REGISTER
Estate of W~lter T. Young~ ~r. Deceased No.
also known as
;It- O,% - -11,5
Social Security No:150-30-3264 Date of Death: July 33, 2003
AND NOW, .~..~4~J391LOA z:~ , ~:~1~_% . in consideration of the Petition
on-the reverse s,de hereon, satisfactory proof having been presented before me.
IT IS DECREED that Letters l'-I Testamentary ~ of Administration
are hereby granted to
in the above estate and that the instrument(st)'?if any, dated
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ...........................
Short Certificate(si ..........
Renunciation ..................
Affidavit ( ) .................
Extra Pages ( ) ............
Codicil ..........................
JCP Fee ........................
Ioven[ory & Tax Forms...
Other ............................
/.~ .00
$ lo.oO
$
d q-2-o3
Jeffrey M. Mottern
Attorney:
I.D. No: 26020
Address: 28 E. Main Street
Hummelstown PA 17036
717-566-3718
TOTAL ................ $ t,.~J? ,0-'0 Telephone:
I05.805 RE",.' 9/g6
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
Local Registrar ~/'
No. [)ate
~05.144 Rev. 1/91
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
//29-082 (Coroner)
~SEX ~SOCIAt~ SECURITY NUMBER IDATE OF DEATH (Month Day Yea')
Walter T Young Sr. 12. Male ia. 160-30-3264 [, Jul,, 30,' 2'003
Teacher J.~, District I v..~ m~ ] ~-~ ~' ~'~'~'
,,. c azrv~ew, ua I/uz~ [~) ~.~ Cumberland ,~? ~.~,~
John T. Young [,,. Mary J. Plamer
Walter T. Young Jr. ~NFO '
~=,~raewo~. ~rr[~6u~g, PA 17111
~'~ ~1 ~,b. August 5, 2003 ,,~ Hillside Cemetery [;,,. Roslyn, PA 19001
~ -- a~FD-OI2774-~ ;=~[cha;dson ~.~. 29 S.Eno[aD~.[no[a,~A 17025
~,~h)~ ,. Ca;dtomyopath~
~ ~u~
~ ~y c.
~ ~sY WERE A~SY FININGS ~NNER ~ ~ --- I
I°;~"~ I"""'" ~ ~a~ ~ I I I ~ ~ I
· ' ..... :'.V~ ..................................................................................... ,~. Mechanicsburg, Pa. 17050
Z
.CERTIFICATION OF NOTICE UNDER RULE 5.6¢;I}
Na,ne of Decedent: WALTER T. YOUNG SR.
D:,tc of Death:
July 30 , 2003 Estate No. 2003-0071 5
To the Register:
! certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served oil or mailed to thc follosving beneficiaries of thc abovc-captioncd estate o.
Name Address
WALTER T. YOUNG JR. 1540 BRAEWOOD DRIVE, HARRISBURG PA 17111
Notice has now been given to all pcrsoas eutitled thereto under Rule 5.6(a)
except
Date:
Capacity:
Persol, al Representative
JEFFREY M. MOTTERN
N.~mc (Print)
Cou,isci for Pcrsollai 28 E. MAIN STREET
Rep,'esc.tative Address
c:"i HUMMELSTOWN PA 17036
Telepho.e No. (717 ) 566-3718
COMMONWEALTH OF PENNSYLVANIA
I. Re: The Estate of:
WALTER T YOUNG SR
Deceased
NOTICE OF CLAIM
COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
Coud File No: 2t=2003-715
TO: THE CLERK OF THE ORPHANS' COURT DIVISION Notice of claim by
creditor, Pursuant to Section 3532(b)(2) of the Probate, Estates, and Fiduciaries
Code, 20 PA.C.S.A. §3532(b)(2).
Claimant's name:
Claimant's address:
1)
2)
3)
4)
5)
6)
7)
BANK ONE
cio NCO Financial Systems, Inc
Probate Department,~f450
1804 Washington Boulevard
Baltimore, MD 21230
(443)263-3300, ext 3304
Creditor listed below is the owner and holder of a claim in the amount of
$6,632.52
The facts upon which this claim is based is a credit agreement between
Creditor and Decedent, identified as account number which is evidenced by
the attached affidavit of account stated.
Decedent's address: 506 FRONT STREET, ENOLA, PA 17025
Date of Death: 07/30/03
That the claim arose prior to the death of the decedent on or about
8) That the claim is secured by
On behalf of the claimant, I do solemnly decJ~re and affirm un. der the,e'analties of
perjury that they Information and represent~i'ons mja~jile hel~ are tl~.~jiV~and correct
to the best of my knowledge, information~ ~/. /~d,.
Dated:October21,2003 It ~' ~.~' ,AGENT
Claimant J39355
Written notice of claim was given to Personal Representative and/or his/her counsel
as stated below:
WALTER YOUNG JR
Name
1540 BRAEWOOD DRIVE
Address
HARRISBURG, PA 17111
City/State/Zip
October 21, 2003 ~' ~ r-
Date notice mailed ~'
REV - t~ EX
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280~01
HARRISBURG. PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I' OFFICIAL USE ONLY
FILE NUMBER
I 21 03 00715
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Young, Walter T.
DATE OF DEATH (MM-DD-YEAR) / DATE OF I~|RTR-(MM-DD-YEAR)
07/30/2003 [ 11/10/1937
SOCIAL SECURITY NUMBER
160-30-3264
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
a IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ 1. Original Return []
[] 4. Limited Estate []
[]: 6, Decedent Died Testate (Attach copy []
of Will)
I-I 9. Litigation Proceeds Received []
2. Supplemental Retum
4a. Future Interest Compromise (date of death
after 12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10. Spousal Poverty Credit (date of death between
12-31-91 and 1-1-95)
4AME
Jeffrey M. Mottern
-'IRM NAME (If applicable)
Jeffi'ey M. Mottern, Attorney at Law
r'ELEPHONE NUMBER
717/566-3718
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 (5)
(Schedule E)
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.
13.
14.
[] i 3. Remainder Return (date of death pdor to 12-13-82)
[] i 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
28 East Main Street
Hummelstown, PA 17036
Net Value of Estate (Line 8 minus Line 11)
None
None
None
None
3,652.58
None
None
6,203.00
Charitable and Govemmental 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
15.Amount of Line 14 taxable at the spousal tax rate, x .00
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
OFFICIAL USE ONLY
(8)
3,652.58
6,203.00
insolvent
(11)
(12)
(13)
(14)
Copyright 2000 form software only The Lackner Group, Inc.
(15)
(16)
(17)
(18)
(19)
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
506 BI. Front Street
CITY WcstFairview STATE PA ZIP 17025
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
Total Credits (A + B + C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3)
4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 1 Line 20 to request a refund
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
I1
1.
0.00
0.00
0.00
0.00
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(5)
(5A)
(5B)
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ............................................................................. [-I []
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 secudty 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 ADDRESS
DATE
ADDRESS
1540 Braewood Drive
Harrisburg, PA 17111
$1~IATU~E OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS
DATE
I/[_ Z /l / '"' "~ ."f-~J"~,~ hSt EastMainStreet . I _,.,qJ ,,~
v ru, .ua.~ o[ ueam on or a~er Ju y 1, 1994 and before January 1, 1995, the tax rate imposed on the net va ue of transfers to or for the use of the i
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.
ESTATE OF
Young, Walter T.
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONALPROPERTY
FILE NUMBER
21-03-00715
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
1
DESCRIPTION
Miscellaneous Personal Property sold at public sale by Charles Bricker, auctioneer net of costs and
commissions
1994 Chevrolet Pick up Truck VIN 1GCEK14Z7RZ112639 Fair condition
Susquehanna Valley Credit Union Savings Account No. 841600
TOTAL (Also enter on Line 5, Recapitulation)
VALUE AT DATE
Of DEATH
770.00
2,870.00
12.58
3,652.58
ESTATE OF
Young, Walter T.
FILE NUMBER
21 - 03 - 00715
Debts of decedent must be reported on Schedule I.
ITEM
NUMBEF
FUNERAL EXPENSES:
Rlchardson's Funeral Home
2 Hillside Cemetery
DESCRIPTION
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 Jeffrey M. Mottern, Attorney at Law -- Jeffxey M. Mottern
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
4,668.00
1,029.00
450.00
56.00
6,203.00
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
, Deceased
Estate of Young, Walter T.
also known as
No. 21 -03- 00715
Date of Death 7/30/2003
Social Security No. 160-30-3264
Walter T. Young, Jr.
The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory
include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of
Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as
of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of
Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements
made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the
penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities.
Attorney: Jel]i'oy M. Mottern
I.D. No.: 26020
Address:
28 East Main Street
Hummelstown, Pa 17036
Personal Representative
Signature: W~~~ ~ ~01~ .~
ter T. Young, Jr.
Signature:
Signature:
Address: 1540 Bracwood Drive
Harrisburg, PA 17111
Telephone: (717) 566-3718
Personal Property
Miscellaneous Personal Property sold at public sale by Charles Bricker, auctioneer net of costs
and commissions
770.00
1994 Chevrolet Pick up Truck VIN 1GCEK14Z7RZ112639 Fair condition
2,870.00
Susquehanna Valley Credit Union Savings Account No. 841600
12.58
Total Personal Property
$3,65238
(Attach additional sheets if necessary) Total Personal Property and Real Estate $3,652.58
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY
UNTIL COMPLETION
Name of Decedent:
STATUS REPORT UNDER RULE 6.12
WALTER T. YOUNG SR
Date of Death: JULY 30, 2003
Estate No.: 2003-0071 5
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
Date:10/24/03
(MAH:rmffAM3)
If the answer is No, state when the personal representative reasonably believes
that the admifiistration will be complete:
(date)
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
B. The separate Orphans' Court No. (if any) for the personal representative's
account is: (Not Applicable in Dauphin County)
C. Did the personal representati~state an account informally to the parties in
interest? Yes I/ 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.
REY M. MOTTERN, ESQ
Name (Please type or print)
28 E.
Address
MAIN STREET, HUMMELSTOWN PA
717-566-3718
17036
Telephone No.
K.W. - 5B
Capacity:
Personal Representative
Counsel for Personal Representative
NCO Financial Systems, Inc.*
Attorney Network Services
Dept, 450
1804 Washington Blvd.
Baltimore, MD 21230
ESTATE OF
MARY LYNN BORTEL, Deceased
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
· NO. 2003-00716
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: MARY LYNN BORTEL
Date of Death: August 29, 2003
ESTATE NO. 2003-00716
To the Register:
STATE FILE NO. 21-03-716
Ms. Mildred Griffith
220 Third Street Southeast
Apartment 202
Barberton, OH 44203
Ms. Phyllis Glenn
242 North River Road
Munroe Falls, OH 44262
Ms. Jeanne Griffith
508 Vosello Avenue
Akron, OH 44313
Ms. Jennifer L. Bortel
4508 North Delaware Street
Indianapolis, IN 46205
Ms. Joan L. Green
635 North Lime Street
Elizabethtown, PA 17022
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None.
Respectfully submitted,
CUNNINGHAM & CHERNICOFF, P.C.
Date: Novembe{"21, 2003
By:
Marc W. Witzig, Esquire
Pa. Atty. Id. No. 29929
2320 North Second Street
P.O. Box 60457
Harrisburg, PA 17106-0457
(717) 238-6570
Counsel for the Personal Representatives
I certify that the Notice of Beneficial Interest required by Rule 5.6(a) of the Orphans' Court
Rules was served on or sent by first class, prepaid U.S. Mail, to the following actual or potential
beneficiaries of the above-captioned estate, on November 20, 2003:
IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY
PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF
WALTER T YOUNG
)
) Register's #
Deceased)
21-2003-00715
CLAIM
To the Clerk of the Orphans' Court Division :
Index and make proper entry in your official records of the
claim of CITIBANK (SOUTH DAKOTA) NA in the amount of
12~612.41 against the estate of the above-named decedent. This
claim is filed under Section 3532 (b) (2) PEF Code, 20 Pa. C.S.
ss. 3532 (b) (2)
The said decedent, whose last known residence was at
506 FRONT ST ENOLA, PA 17025
Written notice of this claim was given to WALTER YOUNG JR
1540 BRAEWOOD DR
HARRISBURG, PA 17111 on November 12~ 2003
SHAWN HARMER,manager of Citicorp
Credit Services, Inc. USA under limite,
power of attorney for CITIBANK (SOUTH
DAKOTA) NA.
7930 NW 110T" ST
KANSAS CITY~ MO 64153
(Claimant' s Address)
kccount:%(s) ~'$491130186801452
BUREAU OF TNDIVZDUAL TAXES
TNHERITANCE TAX DTVTSTON
DEPT. 2:80601
HARRISBURG, PA 17128-0601
JEFFREY H NOTTERN ATTY
28 E HAIN ST
HUHHELSTOWN PA 17056
COHHONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOT/CE OF .tNHERITANCE TAX
APPRA.tSENENT, ALLO#ANCE OR DXSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-IS~7 EX AFP (n1-~5)
DATE 12-29-2005
ESTATE OF YOUNG SR
DATE OF DEATH 07-$0-2005
FZLE N~HBER 21 05-0715
COUNTY CUHBERLAND
ACN 101
I Aaoun~ Ramified
WALTER T
HAKE CHECK PAYABLE AND REHZT PAYNENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF YOUNG SR WALTER T FILE NO. 21 03-0715 ACH 101 DATE 12-29-2003
TAX RETURN NAS: (X) ACCEPTED AS FXLED ( ) CHANGED
RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON.' ORIGINAL RETURN
1. Reel Es~a~a (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (:>)
$. Closely Held Stock/Partnership Znteres~ (Schedule C) ($)
q. Nora:gages/No,es ReceLvab/e (Schedule D) (4)
$. Cash/Bank Deposits~H/sc. Personal Proper~:y (Schedule E) ($)
6. JoLn~ly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~:s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expanses/Adm. Cos~:s/Nisc. Expanses (Schedule H) (9)
10. Dab~s/Hor~gaga L/abili~ias/LLans (Schedule I) (10)
11. Total Daduc~Lons
12. Na~ Value of Tax Return
1:3.
14.
Charitable/Governmental Bequests; Non-alac*ad 911:3 Trusts (Schedule J)
Na~ Value of Estate Subjac~ ~o Tax
3~652.58
.00
.00 NOTE: To /nsura proper
.00 crad/t ~o your account,
.00 submit ~ha upper portion
.00 of th/s fora w/th your
~ax payment.
.0O
(8)
6,205.00
.00
NOTE:
5,652.58
(11) &.20~. no
(~2) 2,550.~2-
(1:3) . O0
(14) 2,550. ~2-
Zf an assessment ~as issued previousZy, 1/nas 1~, 15 and/or 16, 17, 18 and
reflect f/gures that include the total of ALL returns assessed to date.
19 will
ASSESSNENT OF TAX:
15. Amoun~ of LLna 14 at Spousal ra~a
16. Aeount of L/ne 14 ~axabla a~ Lineal/Class A ra~a
17. Amoun~ of L/ne 14 at SiblLng rata
16. Amoun~ of Line 14 ~axebla a~ Collateral/Class B ra~a
19. Pr/nc/pal Tax Due
TAX CRED;TS:
PAYHENT KECE/PT' DISCOUNT (*)
DATE NUNBER INTEREST/PEN PA.tD (-)
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATZON OF ADDITIONAL INTEREST.
('ts) .00 x O0 : .00
('t6) .00 x 0~5= .00
(].7) .00 x lZ = .00
(.ts) .00 x 15 = .00
(19)= . O0
ANOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· °°I
.00
.00
.00
ZF TOTAL DUE .tS LESS THAN $1, NO PAYHENT ZS REQU.tRED.
TOTAL DUE .tS REFLECTED AS A 'CRED.tT' (CR), YOU HAY BE DUE
REFUND. SEE REVERSE S.tDE OF THIS FORH FOR .tNSTRUCTZONS.)
RESERVATION:
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CR):
OBJECTZONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 198g -- 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
lira or for years, tho Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
To ~ulfill the raquireeents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit aJth your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may bm requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara availabIa at tha Office
of the Register of Rills, any of the 25 Revenue District Offices, or by ca[Ling the special Z4-haur
answering service for fores ordering: 1-800-362-Z050; sarvicas for taxpayers with special hearing and / ar
speaking needs: 1-800-447-5020 (TT only).
Any party in interest not satisfied with the appraisaeent, allowance, or disallowance of deductions, or assasseant
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of rscaipt of
this Notice by:
--written protest to the PA Dapartmant of Revenue, Board of Appeals, Oept. ZBIOZI, Harrisburg, PA 17128-1021, OR
--eLection to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discavarad on this assasseant should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviaw Unit, Dapt. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6SOS. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (52) discount of
the tax paid is allowed.
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid befora January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the s-ama manner and in the the same time period as you would appeal fha tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nina (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent befora January 1, 1982 bear interest et tha rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January l, 1982 will bear intarest 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 Z005 ara:
Interest Daily Interest Daily Intarast Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 lOX .000548 1987 9Z .000247 1999 7Z .OO019Z
1982 162 .000438 1988-1991 112 .000301 ZOO0 82 .000219
198q 112 .000301 1992 9Z .000247 Z001 92 .000247
1985 13X .000356 1993-1994 72 .000192 2002 6Z .000164
1986 102 .000Z74 1995-1998 9Z .000247 2003 52 .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNI~UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after tha interest computation date shown on tha
Notice, additional interest must be calculated.