HomeMy WebLinkAbout03-0785
, Deceased.
Social Security No. -/!J:L-Itt -5iB (J
PETITION FOR PROBATE and GRANT OF LETTERS
No.: 0:2 /-03 - ?A'.5-
To:
Register of Wills for the
County of _ in the
Commonwealth of Pennsylvania
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The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older and the exect..~ named in the last Will of the
above decedent, dated and codicil(s) dated -t1I (; yv...f'
1!;:i/'!dc- .Y'
(state relevantC:::J::::t::;;JJnciation, death of executor, etc.)
~ecedent was dOmiCiled~t e th in-n-- C09Pty, Pennsylvan' , with hi) last familY~r:;;;lPrinCiPal........ )
resIdence at .l..aL2- I/. ~ ~ . r ./
(list s1b nufn:e;d mUnicipality ~ ~ ~
Decedent, then ~ years of age, died _~ _' I~ if fJ1
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: _
Decedent at death owned property with estimated values as follows:
(If domiciled in P A) All personal property $
(If not domiciled in P A) Personal property in Pennsylvania $
(If not domiciled in P A) Personal property in County $
Value of real estate in Pennsylvania . I $ _ .
Situated" follow.: -" It ~ ~ '"" ~1r /~ ~ ~
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last Will and COdiCil(S~prese ted . A f}
herewith and the grant of letters _ ~
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.) . '.....J _~.
thereon. tn-- ~.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~rnloQ..V' I~.,....)
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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 representative( s) of
the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed before { K /f:',.,
methisrJqTh' dayof~f7iPYnj,pe" {
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NOTICE OF INHERITANCE TAX Pennsylvania
AP~/~~~L~HNfi:,~~`A'~~MIANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES ~e-
INHERITANCE TAX DIVISION ~~ ,T}~ QCTIgk~,S~ t ND ASSESSMENT OF TAX REY-1547 EX AFP C12-11)
PO BOX 280601 I ~~~. ...- _ _.. _ , ~ _._ .
HARRISBURG PA 17126-D601
A,; :L ~}~+~ ~L Fix !: ~~ DATE 05-14-2012
ESTATE OF BARNER PALMER E
_ DATE OF DEATH 07-25-2003
r FILE NUMBER 21 03-0785
~,~~1p~f'" `' ~ }'-~~~-'~' ~ ~' COUNTY CUMBERLAND
HERMAN W BARNER C~J4~J~QL~iw1 ~;~;., f1r~ ACN 101
211 RIDGEVIEW DR APPEAL DATE: 07-13-2012
MARYSVILLE PA 17053 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE -~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BARNER PALMER EFILE N0.:21 D3-0785 ACN: 101 DATE: 05-14-2012
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 00 NOTE: To ensure proper
.00 credit to your account,
2. Stocks and Bonds (Schedule B) (2)
.00 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
8. Total Assets (8) .00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00
11. Total Deductions (11) .00
12. Net Value of Tax Return (12) .0 0
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0
14. Net Value of Estate Subject to Tax (14) .00
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflec t figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) .0 0 X 00 = .0 0
16. Amount of Line 14 taxable at Lineal/Class A rate (16) .0 0 x 045 = .0 0
17. Amount of Line 14 at Sibling rate (17) .0 0 X 12 = .0 0
18. Amount of Line 14 taxable at Collateral/Class B ra te (18) .0 0 X 15 = .0 0
19. Principal Tax Due (19)= .0 0
TAX CREDITS:
PAYMENT RECEIPT DISCDUNT (+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. /~-,
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RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county,
or the issuance of an Orphan's Court citation.
REFUND CCR): A refund of a 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 are available from
the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the
department's 24-hour answering service: 1-600-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice
by
A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at
www.boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for
an a ec ronic pro es o e valid, you must receive a confirmation number and processed date from the
Board of Appeals web site. You may also send a written protest to PA Department of Revenue, Board of Appeals
P.D. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or
B) Have the matter determined at the audit of the personal representative's account: or
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of
the tax paid is allowed.
PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not
paid before Jan. 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 would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of
death, to the date of payment. Taxes which became delinquent before Jan. 1, 1962, bear interest at the rate of
six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the
PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue
Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2012 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2000 6% .000219 2001 9% .000247 2002 6% .000164
2003 5% .000137 2004 4% .000110 2005 5% .000137
2006 7% .000192 2007 8% .000219 2008 7% .000192
2009 5% .000137 2010 4% .000110 2011 3% .000082
2012 3% .000082
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT X DAILY INTEREST FACTOR
15 days
--Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the
beyond the date of the assessment. If payment is made after the interest computation date shown
notice, additional interest must be calculated.
Rev, ex lo~a>
1 pennsylvania INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
H RI R A 17128-0601
DECEDENT'S NAME FILE NUMBER
Palmer E. Barner 2103-0785
REVIEWED BY ACN
James Russell 101
ITEM
SCHEDULE NO.
EXPLANATION OF CHANGES
Efforts to file an Inheritance Tax return have been exhausted in the above-referenced
estate. Therefore, the filing requirements have been waived. The Department however,
reserves the right to assess any assets that may be recovered at a future time.
Page 1
No. r:J./-a8. ~ R6--
Estate of _, Deceased
DECREEE OF PROBATE AND GRANT OF LETTERS
AND NOW, ~ <:dO ~, in consideration of the petition on the reverse
side hereof, s isfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated-P..:.?.6..0.:2- .
Described therein be admitted to probate and filed of record as the la~ll of _; and Letters I~s r 'f) me.,;n -r ~~ 1
are hereby granted tol:1ERJrJJ9J? L..U. SA~n€Jl..,. -.J~ ~ lm~ € BI'lJeI? E,4V
FEES
Probate, Letters, Etc. ......... .$/&06
Short Certificates ( ) ..........$ ~o
Renunciation.. ....... .... ......$
~ $~O
TOTAL $..;''''- /Jt!:J
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Regi erofWills ~ /2-V
ATTORNEY (Sup. Ct. I.D. No.)
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ADDRESS
PHONE
cumberland County - Register Of wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 6/15/2005
BARNER HERMAN W JR
211 RIDGEVIEW DRIVE
MARYSVILLE, PA 17053
RE: Estate of BARNER PALMER E
File Number: 2003-00785
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 is due by:
7/25/2005
Your prompt attention to this matter will be appreciated.
Thank You.
~~~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
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LF235-04
LAST WILL AND TESTAMENT
BE IT KNOWN that I, Palmer Barner , a resident of
r~nola ,County of Cumberland ,in the State of
pennsyl vania , being of sound mind, do make and declare this to be my Last Will and
Testament expressly revoking all my prior Wills and Codicils at any time made.
I. PERSONAL REPRESENTATIVE:
Iappoipt Herman ''T. Barner Jr. of Narysville,
Pennsyl vanla , as Personal Representative of this my Last Will and Testament and pro-
vide if this Personal Representative is unable or unwilling to serve then I appoint :"l ev. Ch arl e s
Barner of Lewistown, .
Pennsyl vania ' as alternate Personal Representative. My
Personal Representative shall be authorized to carry out all provisions of this Will and pay my just debts, obligations
and funeral expenses. I further provide my Personal Representative shall not be required to post surety bond in this
or any other jurisdiction, and direct that no expert appraisal be made of my estate unless required by law.
II. GUARDIAN:
In the event I shall die as the sole parent of minor children, then I appoint
as Guardian of said minor children. If this named Guardian is
unable or unwilling to serve, then I appoint
as alternate Guardian.
III. BEQUESTS:
I direct that after payment of all my just debts, my property be bequeathed in the manner following:
1. Since I have not heard from my son Leslie Joseph
Barner in over forty years, I leave him nothing.
2. I bequeath my Dewalt Saw to my nephew Herman
Barner.
3. All the rest and residue of my property, of every
nature and description, I leave sa.id property to
my wife Rosie Barner. If she should predecease me
I leave said property to all my niece's and all my
neph ew' s equally and if deceased, I leave said
property to their children equally.
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Testator's Initials
Page ~ of ~ pages.
Execute and attest before a notary.
Caution: Louisiana residents should consult an attorney before preparing a will.
<iJ 1992.200 I E-Z Legal Forms, Inc. Rev. 03/') I
This product does not constitute the rendering of legal advice or services. This product is intended for inlormational use only and is not a substitute lor legal
advice, Slate laws vary, so consult an attorney on all legal maIlers. This product was not necessarily prepared by a person licensed to practice law in your state.
IN WITNESS WHEREOF, I have hereunto set my hand this
(year), to this my Last Will and Testament.
day of
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Testator Signature
IV. WITNESSED:
The testator has signed this will at the end and on each other separate page, and has declared or signified
in our presence that it is his/her last will and testament, and in the presence of the testator and each other we have
hereunto subscribed our names this day of (year).
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Witness Signature
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ACKNOWLEDGMENT
State of fJA-
County of e..}.vti3U ~J
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the testator and the witnesses, respectively, whose names are signed to the attached and foregoing instrument, were
sworn and declared to the undersigned that the testator signed the instrument as his/her Last Will and that each of the
witnesses, in the presence of the testator and each other, signed the will as a witness.
Witness -rrern~ ~ -fAder
Witness b,l\(z~{\ rz \l\ ffiORR.l S
~of3d-1 L. fr( C1 /Zf2-. / ~01..l-
Testator:
Witness
On 8!!~ (61- before me, B ~ 1M f!-t;u3
appeared P N(Y\.t:r 'f3J+tNe.P-
personally known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s)
is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their
authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon
behalf of which the person( s) acted, executed the instrument.
WITNESS my h and official seal.
Signature
Affiant Known ^ Produced ID
Type ofID/)L- -
NOrARIALSEAL
.....1IlB, Nobly Pf.Mlrage L of 2- pages.
1III"~~Qlllll8f8ndCl
WIJ QJ.r a .~. eqiIs Cd. 31. 2005
(Seal)