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HomeMy WebLinkAbout04-24-121 15D561D1D5 ~~•1 REV-1500Ex(°z"'lF° PA Department of Revenue Pennsylvania OFFYCIAL U8E ONLY - ~+•°'~~• Caunry Code Year File Number __ Bureau of Individual Taxes INHERITANCE TAX RETURN '~ ~ t ~ I jJ i lZl YX Po Box aso6ot l 0( ''1 D ~J Harrisburg, PA 1712&o60i RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Secudry Number Date of Death MMDDYYW Date of Birth MMDDYYYY Decedent's Last Name Sufix Decedent's First Narne MI Miller i Frances F (If Applicable) Enter Surviving Spouse's Information Below Spouse's last Name Suffix Spouse's First Name MI 'None spouse's social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ___ __ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ i. Original Retum O 2. Supplemental Return O 3. Remainder Retum (Date of Death Pdor to 12.13.82) O 4 Limited Estate O 4a. Future Interest Compromise (date of O 5. Fetleral Estate Taz Rehm Required death after 12-12-82) OD 6. Decetlent Died Testate Op 7. Decetlent Maintained a Living Trust U 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Cred'n (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHW LD BE DIRECTED TO: Name. Daytime Telephone Number ,.,,, Michael Cherewka, Esq.. ' (717) 232-470'~p r., ' ~~~ RE018TER O ~8E OMhY First Line of Address 624 North Front Street Second Lme of Address City or Post Office Wormleysburg Correspondent's a-mail address: State ZIP Code PA 17043 _. unaer penames or peryury, I tleclare that I have examined this return, it it is true, cortect and complete. Declaration of preparer outer than the SIG TU OF PERSON RESPONR^iBLE FOR FILING RETURN ;hedules and slatemerds, Is based on all in(ormaea ~GLn fV J r_} .:J P 7 'd '~ U1 C.'"~ T, \ i" t (1-~-L r r'~ T T'1 q Q "~"i ADDRESS ,. ~ -- 995 Oak Oval, Mechanicsburg, PA 17055 SIGNAT~OF~OhEPAREgAijkfER TFjAN REPRESENTATIVE DATE 624 North Front Street, Wormleysburg, PA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056101D5 15D56101D5 REV-1500 EX (FI) Decedents Iyama: Frances F. Miller Decedent's Social Security Number 179-16-&991 RECAPITULATION 1. Reai Estate (Schedule A) ........................................... .. 1. 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held 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) O Separate Billing Requested ..... .. 6. 7. Inter-~vos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. B. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 9. Funeral Expenses and Administrative Costs (Schedule H) ............. ...... 9. 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule 1) ......... ......10. 11. Total Deductions (total Lines 9 and 10) ........................... ...... 11. 12. Ne! Value of Estate (Line 8 minus Line 11) ........................ ...... 12. 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. ...... 13. 14. Net Value 3ubjec! to Tax (Line 12 minus Une 13) .................. ...... 14. TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal taz rate, or transfers under Sec. 9116 - - : 16. Amount of Line 14 taxable at lineal rate X .0 _ ; i6. 17. Amount of Line 14 taxable ~-~~~-" ~.'~'._...^~ ~~ -...__....__..._...._M..w at sibling rate X .12 773,697.65 '... 17, 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ...................................................... ... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OYERPAYMENT Side 2 15056102175 1505610205 150561~2~5 0.00 0.00 0.00 0.00 500.00 15,518.54 785,173.20 801,191.74 20,494.09 7,000.00 27,494.09 773,697.65 0.00 773,697.65 92,843.72 92,843.72 .............................. : „~ REV-1502 EX+ (11-08) ~ pennsylvania DEPARTMENT OF REVENUE rNHE0.RANCE TAX RETURN 0.E5[OENT DECEDENT Frances F. Miller SCHEDULE A REAL ESTATE F1LE NUMBER All real property owned solely ar as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F Attach a copy of the settlement sheet if the property has been sold. REM Include a copy of the deed showing decedent's interest if owned as tenant in commor, VALUE AT DATE NUMBER OF DEATH OESCR[PTIDN t' ~ None 0.00 TOTAL (Also enter on Line 1, Recapitulation.) ;' 0.00 if more space is needed, insert additional sheets of the same size. REV-1507 E%~ (6-98) SCHED~ILE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE 7AX RETURN RECEIYABIE RESIDENT DECEDENT ESTATE OF FILE NUMBER Frances F. Miller (If mare space is needed, insen adtldional sheets of the same size) AEV-i5o8 EX+~ (u-io) ~ ' Pennsylvania SCNEp1lLE E DEFNNT„ENT DF FEVENIIE CASH, BANK DEPOSITS & MISC. INNEanaNCE rax nEruaN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Frances F. Miller Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of wrvlvorship must be disclosed an Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH j, Personalltems 500A0 TOTAL (Also enter on Line 5, Recapitulation) $ 500.00 If more space is needed, use additional sheetr of paper of the same size. REV-i5O9 EX+ (oiao) B 'Pennsylvania SCNEpt/LE F DEVARrMENr of R£VENt1E JOINTLY-OWNED PROPERTY INHERITANCE TAX 0.ETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Frances F. Miller If an asset became jointly owned within one year of the decedent'c date of death, k must ba reported on Schedule G. SURVNING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSFIIP TO DECEDENT A• Doris M. Bomgardner .995 Oak Oval, Mechanicsburg, PA 17055 Sister B. G JOINTLY OWNED PROPERTY: REM NUMBER LETTER F00. JOINr TENANT DATE MADE ]DINT DESCRIPTION OF PROPERTY INCWDE NAME OF FlNANCIAL INSTTNTION AND HANK ACCOUNT NUMBER OR SIMRAR IDENTIFYING NUMBER ATTACH DEED TOR 10INTLY MFLD REAL ESTATE. DATE: OF DEATH VALVE OF ASSET % OF DECFAENT'S INTEREST PATE OF DEATH VALUE OF DELEDENT5INTEREST I. A. FuRonBank,A000Untit362428675 31037.07:. 50% 15,518.54. TOTAL (Also enter on Line 6, Recapitulation) I ~ 15,518.54 If more space is needed, use additional sheetr of paper of the same size. October 14, 2011 Law Offices of Michael Cherewka 624 North Front Street Wormleysburg, PA 17043 Deaz Mr. Cherewka, ~u1t~nBank LISTENING IS JUST THE BEGINNING.'" RE: Frances F. Miller, deceased September 21, 2011 In response to your recent inquiry concerning the accounts maintainF:d in the name of the decedent, please be advised that the following account was open at the date of death: Checking #3624-28675 Date of death balance $31,(137.07, opened 12/6/10, joint with Doris M. Bomgazdner If you have any other questions, please feel free to contact me at {717) 32',7-249?. Sincerely, ~~"~ Joshua A. Groff Credit Confirmation Processor ~~~IGTI~L This infon~ation is fumis!-~~S as a mat~ar of busiazss wurtzsy in answer to your Enquiry, and is for your cM'±-;zntial use only. The bank furnishing this information clses nci rzp~rzsent or guarantee the acouracy, CQmG`iP.t~9i125S 01' reii2:31i1iV of the information grouided. R;c respnnsibiiity is assumer by the bank or any of its of`icsrs, zrrya;oye?s or agents. akl~y opinion hes©in expressed is suGiect to ct+anGz Nrthcut ncSice 1.800.FULTON.4 fultonbank.com Fukon Benk, N.A. Member FDIC. Member of Ne Fuhan Flnmcial Family. REV-1510 Ex+ {U8~09) Pennsylvania SCHEDULE G YY~a'' ocoaRTncNTOFReveNUe INTER-VIVOS TRANSFERS AND INMERrrANCE TAx REruRN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT E5TATE Of FILE NUMBER Frances F. Miller This schedule must be completed and filed if the answer to any of guestipns 1 through 4 on page three of the REV-I50015 yes. ITEM NUMBER DESCRIPT[DN OF PROPERTY wauoE rnE xanE Or nlE raaNSn:aEE, Tf1Ela sEUnoxsnm ro nECEOExraNO rnE oaTE or rnaxsrEp. amen a covv or rnE oEEO roR aEU Esrare, DATE OF DEATH VALUE OF ASSET °k OF DECD'S INTEREST EXCLUSION pE awuaau: TAXABLE VALUE 1. Morgan Stanley Smith Bamey, Account#724-10182-12 766,173.20: 100 0.00 . 766,173.20 2 U. S. Savings Bonds, HH Series. See list attached 19,000.00 100 1.00 : 19,000.00. TOTAL (Also enter on Llne 7, Recapltulationj ~ f 785,173.20 If more space is needed, use additional sheets of paper Df the same size. MarganStantey Smith$arney Balances As of 09/21/2011 Frances F Miller Susan M Haire Ttee U/A/D 01-31-2008 Fba Frances Miller Liv Tr 995 Oak CNaI Mechanicsburg PA 17055-8410 Prepared by The Keystone Group 717 730 1800 Acct No.724-10182-12 Market Value OfASSets** Bank Deposits $187,272. 86 24.44% Stocks 9; 004. 50 1.18 Mutual Funds 68,597. 76 8.95 CD's 499, 843. 50 65.24 Accrued Interest 1,454. 58 0.19 Total Accouat Value $788,173.20 100.00% `* % of Assets reflects account balances as a percentage of long posfdon & cash rounded to the nearest hundredth. As a result the total may not equal 100°h. Third-party and Morgan Stariley Smith Bamey research on certain companies is avallable to clients of the firm at no cost. Clients can access this research a[ wwwsmithbamey.com or contact their Financial Advisor to request a copy of this research be sent to them. Citigroup Investment Research's research ratings are displayed within the Research Rating column m 'H:oldings'. Page 1 of 5 Estate of Frances F. Miller Series HH Bonds DoD September zl, 2011 Series Denom Serial Number Issue Date Vatue HH 1,000.00 M6975113HH Jan-99 1000 HH 1,000.00 M6975112HH Jan-99 1000 HH 1,000.00 M6975111HH Jan-99 1000 HH 1,000.00 M6975110HH Jan-99 1000 HH 1,000.00 M6975109HH Jan-99 1000 HH 1,000.00 M6129151HH Jan-97 1000 HH 1,000.00 M6129150HH Jan-97 1000 HH 1,000.00 M6129149HH Jan-97 1000 HH 1,000.00 M6129148HH Jan-97 1000 HH 1,000.00 M6129147HH Jan-97 1000 HH 1,000.00 M5332633HH Jan-95 1000 HH 1,000.00 M5332634HH Jan-95 1000 HH 1,000.00 M5332636HH Jan-95 1000 HH 1,000.00 M5332635HH Jan-95 1000 HH 5,000.00 V1309865HH Feb-98 5000 TOTAL 79,000.00 REV-1511 EX+ (10-09) ~ pennsytvania SCHEDULE H DERARrnENr oe REVENDE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FfLE NUMBER Frances F. Miller Decedent's debts must be reported on Schedule I. ITEM All IMRFO IlF<fRlt)TIl1N AMl11IMT A. FUNERAL EXPENSES: 1' John E. Neumyer Funeral Home, Inc. z. Minister 3. .Organist a. Donation to Church s. Funeral Reception and Transportation e. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) _ Street Address City __. _.-...... Slate . __.-.-....ZIP ....-..... Year(s) Commission Paid: ._ _ 2. Attorney Fees. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address __ CiN ...__.__ _.-.... .-_-. -------- -----------State .........-.__-.. ZIP _....... Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: ~ Miscellaneous Expenses including mileage, postage, Notary and Bank Fees 8,252.00 0.00 0.00 0.00 0.00 100.00: TOTAL (Also enter on Line 9, Recapitulation) ; If more space is needed, use additional sheets of paper of the same size. .10,665.82 100.00 100.00 100.00 1,176.27 0.00 20,494.09 r Q 4 ~t ~` 1~ ~) 1 ~~ -~ i i'' { ~y` 1 ..+ ~~ 1_ - T;~ `_' f~__. r ~'~ L (fl S. ~ (P UN D I N m O ,. C 1 m 1 G C T Jm I N Z K O S ~ m a "' ~ o ~_ m ~ °< ~~`• Z s J z~ ;~ m 9~ ,-, ~(. / -y~~ ti_ ~~.- ', ~'") ~. l ~. ~~' 5 ~` O Z \~ Q j N i. r" ~-- 1 ~, `~~ i 1 ~ `11 _, .~ ~ rt'-`~~~ ~ 7, '~ 7 '7C ~ ~i i Z:: ~' _ _.. - t y ~ -.. KENNETH D. F.D-,., 233-7814 Superv~~ TeleptwpteH 233-6314 John f. Neumyer Funeral Home, Inc. frax 233-s31a , 1334 N.2m1 Street • Fferdeburg, PA 17102 STATEMENT OF FLINERAL GOODS. AND SERVICES SELECTED Chmgm are ottJy for those Items ihec you seleced or that ere regtdr<d. Ifwe ere regtdr~ by law or 6Y a cemetery oc aermtorytotue auY items we wN expldp in wriffi8 below: Ifyou selected a funeral that mayrequUe wbdmhtg, such m afursenlwtth vfewNg, you may have to pay for embahving.You do natheve to pay for embehning you did not approve if you aefected ernngemenss such m a dtrem $remedon or Immediate burial. Rwe chveed for embalming, we will explain why blow: ~ For the Sel Charge to: A. CHARGE POR SEAVi(}S SFLECIF.D L PROFESSIONAL SERVICES (}/ ~S Servicm ofFwmd Direaoe/Steff. $ EmbaLning .................. $ -L+~1-- Other preparatlvn of kwd'y D/lfr.5~~ Co•~.'t+F-R 3 S Cr+ckc~+~ SVBTOTAL OF PROPESSIONAI. SERVICES ........ 2. FACRdT1E$AND $EPVICES t)R OE EeCBitlm Nd belYittb for viewing (ViaiptloNWakeJ ..... $ Usc of fed-tlm and sev/cm for Coned ceemmry ......... S Vse offedBtlm and urrtcm foe Memaiil Service ............. $ Use of equipment and aeM<m (,~ Uri for grevedde seMce .......... S--F-i-- Otheusevffadlitlm Date oFDeath s•bEy-~'~_°~)~ _ `-~ Address City ~ i State ~thu clothing .....:->:., _.... 5 E S Crernadon um ................ $ (Dmaiption) OTHER ..................... $ f A1S~~ /• E ~ TOTAI, MERCEEANDISB SRLECFED ............. . B S Y1 C. SPECIALCS$ARGES Farwardingof remvlns m J E [FUned Home) Re<dving ofremvivs from E (Funeral Home) Lvmediete Burial .............. S Direct Crematlw ............. S ~\ S _/ a 1 °' SUBTOTAL OF PACB.rfffS/EQIRPMENT............ .S A2E 3. AUTOMOTNE EQUIPMENT VeNrle to vansfer remaWS m Eunenl Home. Hearse (Casket COach) ~ Lord ...:... _ ............ . E.~- Ltrnovlne L«a ..................... . E Famdy car L«d .............:....... . 3 Flower car or Boril dispaitlon L«d ......... ............ . E I.eaa <arrdegY car Local .............. ....... . S Car for pallbearers Lail ............... ...... . S Out-oF-town trvuporutlrm .... . $ S a ~~--~~--~~ ~ Sc/AtOTAL OF AUTOMOTIVE EQU[PMENY ...... A3S `'~.-t TOTAL OF PROFESSIONAL SERVICES, FACILIT~S AND AUTOMOTIVE EQUIPMENr .................................. A E SOB-TOTAL OPSPECIAI.CHARCES .............. C ;S D. GISHADVANCED DPertlng Greve ............... / ~ (/noO ~A-aJ S /trv7•S Cemetery Equipment _........ ~ S ao0 .~ Lot end Deed ................. E Newsyapv Notlcm-Local...... S Newspapv Notke-OvaoE-7bwn 9 'telephone &1Megrum.......,. $ Ahfere ...................... E Clegy/M.v OReMg .......... f PaEhearen ................... S CeNBed copes ofth; qqe~t Cerdficate./S."~.. Fv..". ~:~.. Qo s ~ D! Pollee Escort ................. S flawem ..................... S YauR Svvke Chvge......,.... S S S S f S $ $VB-TOTAL OP ADVANCES ..... DEf, E7 We charge You for our eeMCm m ubtaWng: (Speedy cash advancm riot an marked- vpJ B. CFIARGEFOA MERCFEANDISE SGLECIFD: '~J BUMMAAY OF CHARGES _ G Carkea ..................... $ A,Rrvfmdonil Services, FarBitlm vvd ~ P J tlon ~~ ` ~ Equipment, and Autpmodve Y oC. E IUS E i ~ s~ m r Ln$Y/ -cf ~~o ~~ ~ ~ qu pment .................. F Othm A ecepmrle ............. $ B. Meahutdlse ................. S (DmvlpmnJ Ggyecrd Chvgm......... _.... E 1 Dcaan Adumaa _ _ spa 8«# ~ S ~ ~ c - 4 TOTAL OPALL SECTIONS...... _............ S ~L•i LJ=•J Othe burial conminer ., 1 pAIp ATT-N60F OA PRIOR TO •y!'o~' 'c r; ~.~l ./`t-.CUo--rte u sRRANfiE4EFSAS ..............................a.._ °LY/ Admowledgemmtcuds ........ $ ~ '~$-. BALANCE DUE .............................. S_ Re ' to books . , $ 77~e<'is ( 9s (J ........._. nrG ~" - REASON FOA EMBAIMN ~F r !-r ~F ~J Cf Ye9 e S/ 7~ v1A rS5 Memory foldea ............... S jE-1' .v~B ~ D r , i r si _ Tu . IF avY Wes, cemetery; yr vemetory iequlrmnents h e~required the Irvrdrme of PreYm cards ............... ..... S soy of the items lrrtEd,abare the lyv or requ4ement 4 emplaNed behrw: Temporary gave maker ... S y(_~:~~tf ~Ls rif Buriil clothing. .... S _ ~ ~E~U7rtG'~h'v~ 1 agree that 1 have m.Mved the Itew of gmda and servke relined and found thw to be mmxt and amd a mrdin~ i have rcyuatN. I vknowledge reaupt of a copy aE tWa gtsimsmt d Pmeril GoaA and Service gde¢ed. t rcptmmt that I Arrc supgdmt foods svWable for payment vfNe rah price fas the goods and rmim sal5rt~v~iJ also agrm m make pa>mmt~Iyy~~! B HtWd thirty daps of the rive of thb agreemmc i agra to be lwndr rod vverdly gable with myone ehe who tlgna blow A late chvge of / r v %pv monN amaunmg to ~rz%pv yev vi- b<apPI1N to the uopekl bilmce 6ewNng eWrty days from ilre dm of dur ageemevt I will aim pay m tlse FuveN phmtor a- mmnabk taro geld by the Pvped-D4e[NFm m-ec[ amaunb IaWe under thlr agreemmG Thpe cab wy Nclude attorneys' Fmr, emu[ cpu cad oche cceb. Any addltlond eervlco or murhmd4e ordered or requested ftetbf drte. of tkbeareemyLt Wpe covddered VertoEeEJr•grevnm / ~ t and the con thveoE»tll be m9~ted on th¢p6nsl bW or vtement. ~ ' r /I (/ s tSG~ '~ :~+oG'C ~ / (seep ~ ' -' - (Pwchver) (Lk< dFwerei Director] ONnnrylvrNa iunvd O4tttonA+raLnon Y/NITEF JDirtea PMIt Cueromv Fmm-60J Robed H/11 / / REV-1512 EX+ (12-08} ~ pennsylvania INHERAANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS r PILE NUMBER F. Miller If more space is needed, insert additional sheets of the same size. REV-1513 E%~ (01-30) ~ Pennsylvania SCHEDULE 3 DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: ESTATE OFr, Frances F. Miller REIATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Oo Not Lis! Tfuslee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [lndude outright spousal distributions and transfers under 2 1. I Sec. 9116 (a) (1. ).1 Doris M. fiomgardner, 995 Oak Oval, Mechanicsburg, PA 17055 Sister I ENTER DOLLAR AMOUNTS FOR DISTRIBUT10N5 SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 (AVER SHEET, NON-TAXABLE DISTRIBUTIONS 4 SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 70 TAX IS NOT TAKEN 100% AS APPROPRIATE. ,. 1. 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER T07AL 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 Law Offices of Michael Cherewka 624 North Front Street Wormleysburg, Pennsylvania 17043 (717) 232-4701 Fax (717) 232-4774 March 16, 2012 Register of Wills Office Cumberland County Courthouse 1 Courthouse Squaze Cazlisle, PA 17013 Re: Miller, Frances F. Miller Non-Probate Estate Our File No.: 4082.00 n TO 'nom riSn _ J y, r' . ~~ ,nom J~,'l, '7 ~ 1'-~ ~~ y ~;~. N F T tip ~_ Please fmd enclosed REV 1500 (in duplicate), together with our check in the amount of $25.00 to cover the cost of filing. This is anon-probate estate and there is no tax due. Also enclosed is a copy of the Rev-1500 that we ask you to time-stamp and rehire to us in the stamped self-addressed envelope enclosed. Should you have any questions, please contact our office immediately. V truly yours, / .~ „~ e ie Leach, Assistant :~~ ~ ; _~-, ~~. . -T -., L~) Q .~, Enclosures n Q iv ~ a CL ~r ~~ C. C;~ ('. S ~~ N -.. +:x <a o~ M O „~ ~ .6 D ~ ~ 0 ~1 N . U~ H C C ~ C 11 J~ ~ ~-~z~ N ~o ~ v 0 0 .G U a~ •N H w O O U N M r~ ~ ~ O ~ C C ~-+ rl 7 cn w U y W oby H N ,~ N dl ri V r-i ~ N 7 N 7 U N CC U ~-+ U O ~~