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Home My WebLink About04-0853COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z Kann, Donald G. 174- 20 - 1552 ~ DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-DO-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ILl 06 / 11 / 2004 05 / 11 / 1928 REGISTER OF WILLS ILl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Kann, Mary S. - - ~IL~ NUMBER COUNTY CODE YEAR NUMBER zOO Z LU Z o u~ UJ ~Y o x []1, Original Return r--] 4. Limited Estate E~6. Decedent Died Testate (Attach copy of Will) [~9. Litigation Proceeds Received E~2. Supplemental Return r--] 4a. Future Interest Compromise (date of death after 12-12-82) [~]7. Decedent Maintained a Living Trust (Attach copy of TnJst) r"-] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ] 3. Remainder Return (date of death prior to 12-13-82) --]5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ~--1 11. Election to tax under Sec. 9113(A) (At~ach Sch O) NAME Jerry A. Weigle, Esquire FIRM NAME CfAp¢icabl~eigle & Associates, P.C. TELEPHONE NUMBER 717-532-7388 COMPLETE MAILING ADDRESS 126 East King Street Shippensburg, PA 17257 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Modgages & 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. Net Value of Estate (Line 8 minus Line 11) 13. 14. 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) 525.00 (8) 5,497.10 525.00 (11) 5,497.10 (12) (4,972.10) (13) (14) NONE - INSOLVENT SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15 Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 __ (15) 16. Amount of Line 14 taxable at lineal rate x .0 __ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 20. [] Decedent's Complete Address: STREETADDRESS 1740 Walnut Bottom Road CITY Newville, ';~ Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty JSTATE PA ZIP 17241 (1) o Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) 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. (3) (4) (5) (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT o o 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, r 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 person~ representative is based on all information of which preparer has any knowledge. SIGNATURE OF ~P(~IBLE ~OylLING.~¢~ N DATE ADDRESS ,~.~/ .z-~ /~--~~ Boyd D. Kann ¢- 7`0 F 1740 . c ~A W~lnut ~-wv~lle, 17241 SIGNATURE OF[,,~r~;R OTHER THAN(~ S~,.EE NTATI~/~,/~ /~, .' ~ ADDRESS Fe~§l~~ ' V~/~t'~ ~. a:Ass~ciates, P.C., 126 IE~ $ For dates of death on or after July 1, 1994 and before January 1, 1995, the fax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 RS. §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 RS. §9116 (a) (1.1) 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 RS. §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 RS. §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. Bottom Road, Newv: DATE Jerry A. Weigle, Esquire ~ st King Street, Shippensburg, PA 17257 REV-1508 EX+ COMMONWEALTH Of: PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDI:NT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Please Print or Type FILE NUMBER Donald G. Kann IAI! property jointly-owned with the Right of Survivorship must be disclosed on Schedule F) ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Connecticut Valley Arms, Inc. 50-caliber Flin£1ock Hawken rifle Thompson Center Arms 50-caliber flintlock rifle Remington Model 700 .280-caliber bolt action "Mountain Rifle" with Bushnell 3 x 9 scope 125.00 75.00 325.00 TOTAL (Also enter on line 5, Recapitulation $ 525.00 (Attach additional 8Y2" x 11" sheets if more space is needed.] REV-1511 EX+ (7 88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Please Print or Type ITEM NUMBER Bo C. 1. 2. 3. 4. 5. 6. 7. 8. Donald G. Kann DESCRIPTION Funeral Expenses: F°gelsanger-Bricker Funeral Home Administrative Costs: Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid Attorney Fees Weigle & Associates, P.C. Family Exemption Claimant Address of Claimant at decedent's death Street Address Relationship rFILE NUMBER City State __ Zip Code Probate Fees Miscellaneous Expenses: Register of Wills, Cumberland County - filing Insolvent PA Inheritance Tax Return AMOUNT 5,237.10 250.00 10.00 TOTAL (Also enter on line 9, Recapitulation) $ 5,497.10 (If more space is needed, insert additional sheets of same size.) REV. 1513 EX+ (2-87) COMMONWEALTH OF PI~NNSYLVANIA INNERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Donald G. Kann ITEM AMOUNT OR NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP SHARE OF ESTATE A. Taxable Bequests: 1. Not relevant as estate is insolvent. ITEM AMOUNT OR NUMBER NAME AND ADDRESS OF BENEFICIARY SHARE OF ESTATE B. Charitable and Governmental Bequests: TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $ (If more space is needed, insert additional sheets of same size) AUG 3 '1 200 , APPRAISAL OF GUNS FOR THE ESTATE OF DONALD G. KANN, 1740 WALNUT BOTTOM ROAD, NEWVIL.I.E,. PA ON AUGUST 23~ 2004' Connecticut Valley Arms, Inc. 50-caliber flintlock Hawken rifle Thompson Center Arms 50-caliber flintlock rifle (piece broken) Remington Model 700.280-caliber bolt action "Mountain Rifle" with Bushnell 3 x 9 scope ............................................................... TOTAL: APPRAI/~ BY: Dennis L. Gotshall, Auctioneer/Prop. Dan Hershey Aucfioneering Service PA Lic. #AU-002306-L 3 Brown Road Shippensburg, PA 17257 $125.00 $ 75.00 $.325.00 $ 525.00 hi~ i:, lo certify that the information here given is correctly copied from an original certificate of death duly filed with me as I.ocal Registrar. The original certificate will be forwarded to the State Vital Records Office lbr permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 No. Local Registrar Date H105.143 Rev 2J87 TYPE/PRIN? 3ERMANENT BLACK INK '"[3 COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Donald G. Kann AGE (La~ ~ay) I UNDER 1 YEAR I 76 v,,. ~,. Cumberland ,,.. Machine Assembler ~740 Walnut Bottom Road Newville, PA 17241 I'. Male I" 174 --L20: -- 1~ I' Jun~ :~1, 2004 . ~ ~ ~.~..~ .~ ,~?', ~ vNewville, PA Carlisle ~. Carlisle Regional ~edical Center ~.~.~..-e (s~),.. ~ite ,,~. ~P In~. J,,. J,3. 9 ~ars J < ....... ,,.Married ,,.~ S. ~ · exu~ ,vL~,.. PA · ,ve.~ ~.~ Penn Township ~. ~"~ C~berland ~ ~ ~ F~TH~fl'S NAME (F,tsl. M~. La~) George P. Kann Mary S. Kann IDATE OF DISPOSITION I {Moem, Day. ~) ,,~. 6-15-04 Sarah E. Billman 1740 Walnut Bottom Road, Newville, PA 17241 ~land Valley Mem. Gardens 2,d.W. Pennsboro Twp., Cumb. Co., PA ~.Fogelsanger-Bricker F.H. Inc., Shippensburg, PA 17257 BUREAU OF TNDZVZDUAL TAXES THHERZTANCE TAX DTVTSTOH PO BOX 28060]. HARRTSBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLOflANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-1547 EX ~FP C09-04) JERRY A WEISLE ESQ WEIGLE & ASSOCS 126 E KIN$ ST SHZPPENSBUR$ PA 17257 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 11-15-2004 KANN 06-11-2004 21 04-0855 CUHBERLAND 101 Amoun~ Rami t'l:ed DONALD G HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~,~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF KANN DONALD GFZLE NO. 21 04-0855 ACN 101 DATE 11-15-2004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORTGZNAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interas~ (Schedule C) ($) ~. Nortgagas/Notes Receivable (Schedule D) (q) 5. Cash/Bank Deposits/N/sc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Adm. Costs/Nisc. Expanses (SchaduZa H) (9) 10. Dab~s/Hortgaga Lieb/litias/Liens (Schedule Z) (10) 11. Total Deductions 12. Nat Value of Tax Return 15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Subject ~o Tax O0 O0 O0 O0 525 O0 O0 O0 (8) 5,497.10 .00 (11) (12) (13) (1~) NOTE: NOTE: To /nsura proper cradi~ to your account, submit the upper portion of ~his form wi~h your tax payment. 525.00 5.4q7.10 4,972.10- .00 4,972.10- Zf an assessment Nas issued previously, lines 14, 15 and/or 16, 17, 18 and reflect figures that include the total of ALL returns assessed to date. · 00 x 00 = · 00 x 045 = · 00 x 12 = · 00 x 15 = (19)= ANOUNT PAID ASSESSHENT OF TAX: 15. Amoun~ of L/no 16. Amoun~ of Line 17. Amoun~ of L/ne 18. Amount of L/ne 19. Pr/nc/pal Tax Duo TAX CREDITS: --- PAYHENT -~] RECE/PT DATE ~..., NUNBER lq at Spousal rata 1~ taxable at Lineal/Class A rata (16) 1~ at Siblin9 rata (17) 1~ *axable at Collateral/Class B rata IF PAID AFTER DATE ZNDZCATED~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT (+) INTEREST/PEN PAID (-) 19 t~ill .00 .00 .00 .00 .00 TOTAL TAX CREDIT .00 BALANCE OF TAX DUEI .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADH/N- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z~ 198Z -- if any futura interest in the estate is transferred in possess[on or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for Zife or for years, the CoemonweaIth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the Zaeful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section Z1¢0 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91qO). Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed an the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which was not requested on the Tax Raturn~ may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available online at aaa.revenue.state.om.us, any Register of Hills or Revenue District Office, or from the Department's Iq-hour answering service for fores orders: 1-800-562-2050; services for taxpayers with special hearing and/or speaking needs: 1-600-~7-SOZ0 (TT only). Any party in interest not satisfied eith the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as sho~n on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at ww~.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals ~absita. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box g610Zl, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. Factual errors discovered on this assessment should ba addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box Z60601, Harrisburg, PA 171ZB-O6gl Phone (717) 787-6805. 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 (5) calendar months after tho decedant's death, a five percent (SI) discount of tho tax paid is allo~ed. The 15Z tax amnesty non-participation penalty is 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 in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rata of .00016~. A11 taxes which became delinquent on and after January 1, 1962 ~i11 bear interest at a rate which will vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 196Z through ZOOfi are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~'~ ZOZ .O00Sq6 ~T~'8-1991 llX .000301 ~ 9Z .000247 1963 16Z .000q36 1992 9Z .O00Zfi7 ZOOZ 6Z .000164 1984 llX .000501 199~-199q 72 .000192 ZOOS 5Z .000157 1965 13Z .000356 1995-1996 92 .0002fi7 ZOOq 42 .000110 1966 lOX ,000274 1999 7Z .00019Z 1967 lOX ,O00Z7q ZOO0 7Z ,O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINOUENT X DAILY 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 the interest computation date shown on the Notice, additional interest must be calculated.