Loading...
HomeMy WebLinkAbout03-07-12~ } 1505607122 REV-1500 EX (06-05) OFFICIAL U5E ONLY PA Department of Revenue County Cade Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128.0801 RESIDENT DECEDENT 2 1 1 1 1 1 5 2 ENTER DECEDENT INFORMATION BELOW Social SecurRy Number Date of Death Date of Birth 4 0 5 1 2 7 8 4 0 1 0 1 1 2 0 1 1 0 1 1 9 1 9 2 0 Decedent's Last Name Suffix Decedent's First Name MI D I C K S T E I N V E N I T A K (If Appiicabley Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST 8E FILED iN DUPLICATE WITH THE REGISTER 4F WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Return o 2. Supplemental Return :_:~ 3. Remainder Return {date of death prior to 12-13-82) c~ 4. Limited Estate <_ ~ 4a. Future Interest Compromise (date _ ~ 5. Federal Estate Tax Return Required of death after 12-12-82) fi 6. Decedent Died Testate <::. 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Wiil) (Attach Copy of Trust) c~ 9. Litigation Proceeds Received o 10. Spousal Poverty Gredit (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 B E R T K V A R A N O 5 7 0 3 3 9 5$ 7 0 Firm Name (If Applicable} C O L E & V A R A N O First line of address 1 1 0 S O U T H O A K S T R E E T Second line of address REGISTER ~ ~.LS USE ODdLY - - ~ ,; ~J ~ - rr: .1 .._ `;~Ca ~.~ -i~ DALED .-r -_ ' .. City or Post Office State ZIP Cade ~ r r, M O U N T C A R M E L P A 1 7 8 5 1' "' Correspondent's a-mail address :. i~7 f_ --../ :_i:~ t '..- -_-~ :r ~ C-1 ~__.• , i./3 („~ "rt Under penalties of perjury, I that I , ve examined this return, including accompanying schedules and statements, and to the best of my knowledge antl belief, it is rue, and com te. D aration pr rer oth than the personal representative is based on all information of which preparer has any knowledge. I UR OF PE _ _~ ~ 0.. __\ FIU (E~jCC°~rl. vl) _ __ _ __. _ ~iG ~~D~~~~~ ` !~- 13 nti I Drive, Alexandria, VA 22309 F REPARER OTHER THAN REPRESENTATNE DATE _ _ _ _ _ 3 l ADDRESS 110 South Oak Street, Mount Carmel, PA 17851 __ _ __. _ _ __ PLEASE USE ORIGINAL FORM ONLY Side 1 1505607122 1505607122 ~1~' ~~ 1505607222 REV-1500 EX Decedent's Soci al Security Number Decedent's Narne: VENITA K. DICKSTEIN 4 0 5 1 2 7 $ 4 0 RECAPITULATION 1. Real estate (Schedule A) 1. 2. Stocks and Bonds (Schedule B) 2. 1 0 9 8 6 9. 8 4 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. 4. Mortgages & Notes Receivable (Schedule D) 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5. Z 7 0 8 0 7 4 6. Jointly Owned Property (Schedule F) ~~ Separate Billing Requested 6. - 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c~ Separate Billing Requested 7. 8. Total Gross Assets (total Lines 1-7) 8, 1 3 6 9 5 0 5 8 9. Funeral Expenses & Administrative Costs (Schedule H) g. 4 4 0 9 1 9 10. Debts of Decedent, Mortgage Liabilities, ~ Liens (Schedule I) 10. 2 1 3 7 5 1 0 11. Total Deductions (total Lines 9 & 10) 11. 2 5 7 $ 4 Z 9 12. Net Value of Estate (Line 8 minus Line 11) 12. 1 1 1 1 6 6 2 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 1 1 1 1 6 6 2 9 TAX COMPUTATION -SEE INSTRUCTIONS 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 0.45 1 1 1 1 6 6 2 9 16. 5 0 0 2. 4 8 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. 5 0 0 2 4 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~~ Side 2 1505607222 1505607222 REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER VENITA K. DICKSTEIN 405127840 STREET ADDRESS 340 Messiah Circle Cumberland County CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 191 (1) $5,002.413_ 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments $5,500.00 C. Discount $250.12 Total Credits (A + B + C) (2) $5,750.12_ 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) $0.01)_ 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) $747.64 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) $0.0c) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) $0.00 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 "intrust 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. 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 three (3) percent [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 zero (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 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 zero (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 decedent's lineal beneficiaries is four and one-half (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 decedent's siblings is twelve (12) percent [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. REV-1503EX + (6-98) ~~ SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN - RESIDENT DECEDENT ESTATE OF VENITA K. DICKSTEIN FILE NUMBER 21-11-115 2 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATI~ 1. Lord Abbott BD Deb mutual fund 8144.083 high 7.33 low 7.33 mean 7.33 $59,797.12 2. Mainstay Funds High Yield mutual fund 8925.62 high 5.61 low 5.61 mean 5.61 $50,072.72 TOTAL (Also enter on line 2, Recapitulation) I $109 8Ei9.84 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (8-98) ~, ~ SCHEDULE E ~+~~++ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ M~SIi. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF VENITA K. DICKSTEIN FILE NUMBER 21-11-1152 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATiH 1. Sterne Agee Insured Money Market 40148828 $7,3'78.98 2. PNC Bank 5001068288 checking $2,3Ei9.41 3. PNC Bank 5001068296 pass book savings account $14,335.35 4. Federal Income Tax refund 2011 $2,997.00 TOTAL (Also enter on line 5, Recapitulation) ~ $27,080.74 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(10-08) ./ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8 ADMINISTRATIVE COSTS ESTATE OF VENITA K. DICKSTEIN FILE NUMBER 21-11-11552 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: $61.00 1. Auer Cremation Services B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address Gity State Zip Year(s) Commission Paid: 2. Attorney Fees to Law Office of Cole & Varano 3. 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 4. Probate Fees Register of Wills of Cumberland County 5. Accountant's Fees 6. ~ Tax Return Preparer's Fees 7. Cumberland Legal Journal estate notice 8. Sentinel estate notice 9. Christ Presbryterian Churcn pledge 10. Mileage for executor 2 trips from Alexandria, VA to Carlisle PA 578 miles round trip X $.50/mile 11. Lodging, parking and meals for executor 2 trips 12. Miscellaneous executor expenses ,phone calls, postage, printing TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $2,220.00 $~~26.50 g~75.00 $200.16 $700.00 $2:89.00 $337.53 $2'.00.00 $4,409.19 REV-1512 EX + (~ p-03) ~` COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF VENITA K. DICKSTEIN SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-11-1152 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expemses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATFI 1. Jennifer Vranicar outstanding services $1,000.00 2. Donna Dickstein nursing care $1,171.48 3. West Shore Ambuland, Holy Spirit Hospital Apria Healthcare outstanding medical bills $1,Fi10.76 4. Uhaul $Ei77.59 5. Camp Hill Emergency Physicians outstanding medical $25.34 6. Verizon outstanding phone bill 916.28 7. Messiah Village outstanding nursing home bill $10,Ei47.82 8. Alert Pharmacy outstanding prescription $185.08 9. Messiah Viallage outstanding nursing home $4,417.62 10. Mobile X-Ray Imaging outstanding medical bill $'i66.50 11. Galen Dickstein outstanding services $1,000.00 12. Capital Area Health Associates outstanding medical $140.00 13. 2011 PA Income tax due $116.63 TOTAL (Also enter on line 10, Recapitulation) ~ $21,375.10 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-00) ~. P.., } ~` SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF VENITA K. DICKSTEIN FILE NUMBER 21- I 1-11 _`I 2 RELATIONSHIP TO DECEDENT AMOUNT OR SIiARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 David Donald Dickstein, III 9134 Continental Dr., Alexandria, VA 22309 son 1/3 of estate 2. AnnVranicar, 535 Bosler Avenue, Lemoyne, PA 17043 daughter 1!3 of estate 3. Craig Dickstein, PO Box 128, Caratunk, ME 04925 son 1/3 of estate 4. Jennifer Vranicar Kutch, 360 Taylor Avenue, Easton, PA 18042 granddaughter specific bequest ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV- 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $0.00 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF VENITA K. DICKSTEIN I, VENITA K. DICKSTEIN, a resident of and domiciled in the Commonwealth of Pennsylvania, make, publish and declare this to be my Last Will and Testament, revoking all wills and codicils at any time heretofore made by me. :FIRST: I direct that the expenses of my last illness and funeral, the expenses of the administration of my estate, and all estate, inheritance and similar taxes payable with respect to property included in my estate, whether or not passing under this will, and any interest or penalties thereon, shall be paid out of my residuary estate, without apportionment and with no right of reimbursement from any recipient of any such property (including reimbursement under Section 2207B of the Internal Revenue Code). SECOND: I give all tangible personal property owned by me at the time of my death, including without limitation personal effects, clothing, jewelry, furniture, furnishings, household goods, automobiles and other vehicles, together with all insurance policies relating thereto, to my husband DAVID D. DICKSTEIN, if he survives me, or if he does not survive me, to those of my children (ANN D. VRANICAR, DAVID DONALD DICKSTEIN, III and CRAIG DOUGLAS DICKSTEII~ who survive me, in substantially equal shares, to be divided among them as they shall agree, or if they cannot agree, as my Executor shall determine. Should any of my children predecease me, their share is to be distributed equally among their children (my grandchildren). THIRD: I give all the rest, residue and remainder of my property and estate, both real and personal, of whatever kind and wherever located, that I own or to which I shall be in any manner entitled at the time of my death (collectively referred to as my "residuary estate"), as follows: (a) If my husband DAVID D. DICKSTEIN survives me, to my husband outright. (b) If my husband does not survive me, then to those of my children who survive me and to the issue who survive me of those of my children who predecease me, per stirpes. (c) If my husband does not survive me and there shall be no issue of mine then living, I give my residuary estate to those who would take from me as if I were then to die without a will, unmarried and the absolute owner of my residuary estate, and a resident of the Commonwealth of Pennsylvania. r~r.,-U1Z'1'H: If any property of my estate vests in absolute ownership in a minor or incompetent, my Executor, at any time and without court authorization, may: distribute the whole or any part of such property to the beneficiary; or use the whole or any part for the health, education, maintenance and support of the beneficiary; or distribute the whole or any part to a guardian, committee or other legal representative of the beneficiary, or to a custodian for the beneficiary under any gifts to minors or transfers to minors act, or to the person or persons with whom the beneficiary resides. Evidence of any such distribution or the receipt therefor executed by the person to whom the distribution is made shall be a full discharge of my Executor from any liability with respect thereto, even though my Executor may be such person. If such beneficiary is a minor, my Executor may defer the distribution of the whole or any part of such property until the beneficiary attains the age of eighteen (18) years, and may hold the same as a separate fund for the beneficiary with all of the powers described in Article SIXTH hereof. If the beneficiary dies before attaining said age, any balance shall be paid and distributed to the estate of the beneficiary. FIFTH: I appoint my husband DAVID D. DICKSTEIN to be my Executor. If' my husband does not survive me, or shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or cease to act for any reason as my Executor, I appoint ANN D. VRANICAR as my Executor. I direct that no Executor shall be required to file or furnish any bond, surety or other security ir.~ arty ju:`isdi:,•tion. SIXTH: I grani to my Executor all powers conferred on executors under the Pennsylvania Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and all powers conferred upon executors wherever my Executor may act. I also grant to my Executor power to retain, sell at public or private sale, exchange, grant options on, invest and reinvest, and otherwise deal with any kind of property, real or personal, for cash or on credit; to borrow money and encumber or pledge any property to secure loans; to divide and distribute property in cash or in kind; to exercise all powers of an absolute owner of property; to compromise and release claims with or without consideration; and to employ attorneys, accountants and other persons for services or advice. The term "Executor" wherever used herein shall mean the executors, executor, executrix or administrator in office from time to time. SEVENTH: If any beneficiary under this will and I die in a common accident or under circumstances in which it is difficult or impractical to determine who survived the other, such beneficiary shall be deemed to have predeceased me. IN WITNESS WHEREOF, I, VENITA K. DICKSTEIN, sign, seal, publish and declare this instrument as my last will and testament this 30`h day of August, 2002. ~~=~ i ~~~ ~~ ;~ The foregoing instrument was signed, sealed, published and declared by VENITA K. DICKSTEIN, the above-named Testatrix, to be 1-,er last will and testament in our presence, all 2 ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA, COUNTY OF NORTHUMBERLAND, ss. We, VENITA K. DICKSTEIN and STS b vJ £ ~ . , ~ ~,-F y ~ p~ ~rV~ V ~~ (~- ~~ ,the Testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix, VENITA K. DICKSTEIN, signed and executed said instrument as her last will and testament in the presence and hearing; of the witnesses, and that she had signed willingly, and that she executed it as her free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses at the request of the Testatrix, in the presence and hearing of the Testatrix and each other, signed the will as witness, and that to the best of his or her knowledge the Testatrix was at the time a~ least eighteen years of age, of sound mind and under no constraint, duress, fraud or undue influence. Testatrix ~_ Witness Z; ~~. ~ Witness Subscribed, sworn to and acknowledged before me by the said VENITA K. DICKSTEIN, Testatrix, and subscribed and sworn to before me by the above-named witnesses, this 30th day of August, 2002. ~~1~~~;L~C~ _ Notary Public My commission expires on NOTARIAL SEAL KATHLEEN A. SODRICK, NOTARY PUBLIC CITY OF SHAMOKIN, NORTHUMBERLAND COUNTY NIY COMMNSSION EXPIRES APRIL 22, 2006 Item III. In all other respects I hereby ratify, confirm and republish my Last Will and Testament dated August 30, 2002, together with this Codicil as and for my Last Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this the •ZY ~ ay of ''~{~. , 2004. Signed, Sealed and Delivered In the Presence of ~~ ,'~.k.`.~u~`~ ~l. ~;~:.~:t"al~ SEAL ~ ) VENITA K. DICKSTEIN Signed, sealed, published and declared by the above-named Testatrix, as and for her sole Codicil to her Will dated August 30, 2002, in the presence of us, who, at her request, in her presence and in the presence of each other live here unto subscribed our names as witnesses. ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND . SS. We, VENITA K. DICKSTEIN, ~P, r`1 n r~ .T, S~V~ _and --~ ~~~ '~ ~~'~• ~' ! ~~ ~~ ,the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as the Codicil to her Last Will and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the sole Codicil to her Will as witness and that to the best of his/her kno~~vledge 2 the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by VENITA K. DICKSTEIN, Testatrix, and subscribed and sworn to before me by ~C K wt ~ T, S'ia,v~,r _ and ~~~~ ~-• ~ t c~c~ _, witnesses, this 2 `f~ day of ,~~r~s.l 2.004. Edmund G. Myers Attorney I.D. #20558 COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND , h~ j ~ , On this, the,_~ , day of _ti~~,'J~-~~~-~~ ~~'t-- , 2004, before me, the undersigned officer, personally appeared EDMUND G. MYERS, Attorney I.D. #20558, known to me (or satisfactorily proven) to be a member of the bar of the highest court of Pennsylvania and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the Testatrix and the witnesses. IN WITNESS WHEREOF, I hereunto set my hand and official seal. '' ~ ~ .., . 1. ~ ~ _(SEAL) Notary Public 234?22 r------_,..____._ __.,..._ __.__.._.._ __~. n:.. ..... . __. i - = i?-'' ~~~a^.~ --- ----- -- Law Offices Of COLE & VARANO 110 South Oak Street Mount Carmel, PA 17851 Wendy L. Cole, Esq. Robert K. Varano, Esq. March 5, 2012 Cumberland County Courthouse Register of Wills 1 Courthouse Square Room 102 Carlisle, PA 17103 RE: Estate of Venita K. Dickstein No. 21-11-1152 Dear Ladies and Gentlemen: Tele: 570-339-5870 Fax: 570-339-0300 Enclosed please find three (3) copies of the inheritance tax return for the above referenced estate. Kindly file and return atime-stamped copy to our office in the envelope provided. Thank you for your anticipated cooperation. V r ours 1, _, ~~~ Robert K. Varano Attorney at Law RKV:jIk Enclosures Law Offices Of COLE & VARANO 110 South Oak Street Mount Carmel, PA 17851 Wendy L. Cole, Esq. Robert K. Varano, Esq. March 6, 2012 Cumberland County Courthouse Register of Wills Attention: Heidi 1 Courthouse Square Room 102 Carlisle, PA 17103 RE: Estate of Venita K. Dickstein No. 21-11-1152 Dear Heidi: Tele: 570-339-5870 Fax: 570-339-0300 Enclosed please find a check in the amount of $15.00 to cover the filing fees for the inheritance tax return on the above referenced estate. Thank you for your assistance in this matter. V rely y i ~,, i Robert K. Varano Attorney at Law RKV:jIk Enclosures .„*~ "~~~ Y ,x <,.., :~~~~~ ;, , ,> .~ :~ r `. ~.; °~. .~ N N V N L .. ,.. W ~_ ..., i~ v 0 ~+ 0 U N >' to c~ O fC r-I p-' ~ •r-I C!~ r-~I V 3 N '+.-~ ~, w v o ~ ~ O N ~ N ~ ~ ~ ~~ ~ ~ ~ ~ N fA ~ ,~ '~ ''"i O E r-1 E 00U O ~ U~~-.~~U