HomeMy WebLinkAbout95-0276This is to certify that the certificate hereunto attached is a true and accurate copy of the original
death record on file with the Division of Vital Records, and that Frank Yeropoli, whose name is
subscribed thereto, was at the time of subscribing the same and now is Director, Division of Vital
Records of the Department of Health, for the Commonwealth of Pennsylvania, duly appointed
and commissioned as directed by Act 66 of the General. Assembly, approved 29 June 1953, P.L.
304.
AUG 16....200, t ? •
Date Fran eropoli, ' ect
Division of Vital Records
P.O. Box 1528
New Castle, PA 16103
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(]~fQ i'
~, INHERITANCE TAX RETURN
RESIDENT DECEDENT
C ONWEALTH OF PENNSYtVANI (TO BE FILED IN DUPLICATE
~ DEPARTMENT OF REVENUE
^c^!w- DEPL 280601 WITH REGISTER OF WILLS)
HARRISBURG, PA 17128.0601
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W OCTAL ECURITY UMBER DATE EA1
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O Ilf APPLK:AlLEt SURVIVING SPOUSE'S NAME MAST, fIRST D MIDDIE INRIAL)
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(~" 1. Original Return
^ 4, limited Estate
6. Decedent Died Testate
(Attach copy of Will)
^ 2. Supplemental Return
FOR DATES OF DEATH AFTER 12131!91 CHECK HER
IF A SPOUSAL
POVERTY CREDIT IS CLAIMED I~
21-95-0276
JTY CODE YEAR
^ 3. Remainder Return
(for dates of death prior to 12-13-82
^ 5. Federal Eatate Tax Return Required
_..Q8. Total Number of Sofe Deposit Boxes
^ 4a. Future Interest Compromise
(for dates of death after 12-12-82)
^ 7. Decedent Maintained a Living Trust
(Attach copy of Trust)
enrv F. Coyne,
HONE NUMBER
717 ) ?37-046/+
1. Real Estate (Schedule A) (1) None
2. Stocks and Bonds (Schedule B) (2) None
3. Closely Held Stock/Partnership Interest (Schedule C) (3) None
4. Mortgages and Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposits 8 Miscellaneous Personal Property f~vj~ r
(Schedule E) / .
6. Jointly Owned Property (Schedule F) (6 )
7. Transfers (Schedule G) (Schedule L) 3 5 , 5 5 0. 0 0
8. Total Gross Assets (total Lines 1-7)
9. Funeral Exppenses, Administrative Costs, Miscellaneous
Expenses (Schedule H) (,9~( 1 ~ , 766 , 08
10. Debts, Mortgage Liabilities, Liens (Schedule I) /
1 182.65
(
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests (Schedule 1)
14. Net Value Subject to Tax (line 12 minus Line 13)
15. Spousal Transfers (For dates of death offer 6-30-94)
See Instructions for A plicoble P
48 716 12
600 N. Front Street
Wormleysburg, PA 17043
(B) 59, 664.85
(11) _ 10, 948.73
(12) /+8 , ?16.12
(t3) None
It4- 48, 716.12
Side. (Include values from Schedule K o9Schedule M.) (15) r 2 r 922 • 96
x, __
16. Amount of Line 14 taxable at 696 rate (16)
(Include values from Schedule K or Schedule M.) •O6 _-_ NOne
17. Amount of line 14 taxable at 1596 rate (17)
(Include values from Schedule K or Schedule M.) x .15 = None
21. If Line 1 B is greater than Line 19, enter the difference on Line 21. This is the TAX DUE.
A. Enter the interest on the balance due on Line 21A.
B. Enter the total of Line 21 and 21A on Line 21B. This is the BALANCE DUE.
Make Check Payable to: Register of Wills, Agent
18. Prlnclpal tax due (Add fax from Lines 15, 16 and 17.)
19. Credits Spousal Poverty Credit Prior Payments Discount
1 , 300.00 + 68.42 Interest
20. If Line 19 is greater than line 18, enter the difference on Line 20. This is the OVERPAYM
~^
.: ~ ~ ~'~ ~'esf~SURE?C
'nder penalties of perjury, 1 declare that I have
is true, correct and complete. I declare that all
cTSed on all information of which preparer has
(tB) _ 2, 922.96
(19) 1 , 368.42
(20) TTnnp
(21A) None
(21 B) _~_5 5 L 5 4
return, including accompanying schedules and statements, and to the best
been reported- at true market value. Declaration of preparer other than
~.
3901 Market Street
Camp Hill, PA 17011-4227
Tr my knowledge and belief,
ie personal representative is
DATE
D E
Act #48 of 1994 provides for the reduction of the tax rates imposed on the net value of transfers to or for
the use of the spouse. The rate: as .prescribed by the statute will be:
• 3°k (.03) will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96
• 2~6 (.02) will be applicable for estates of decedents dying on or after 1/1/96 and before 1/1/97
• 19~b (.O1) will be applicable for estates of decedents dying on or after 1 /1 /97 and before 1 /1 /98
• Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (/) IN THE APPROPRIATE BLOCKS.
YES NO
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred, ....................................................... X
b. retain the right to designate who shall use the property transferred or its income, . .............. X
....................................................................................:.
c. retain a reversionary interest; or X
.......................................
d. receive the promise for life of either payments, benefits or care$ X
2. If death occurred on or before December 12, 1982, did decedent within two years preceding
death transfer property without receiving adequate considsration$ If death occurred after
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate conaideration$ ................................................................................................... X
3. Did decedent oven an 'in trust for'. bank account at his or her death$ ...................................... X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
_~
-_-.. - 1 ~~ ~-:
1 ,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RlTURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Please Print or
CRAMER Paul E. Sr.
(All property iointly-owned with tho Right of Survivonhip must be dtsclosod on Schedule F) 21-95-0276
ITEM
NUMBER DESCRIPTION VALUE AT
DATE OF DEATH
1. 21 Sports Albums (~ $50.00 each $ 1,050.00
,2: Coin Collection - See Attached Appraisal 437.87 7
1988 Cavalier - See Attaohed Blue Book Value 1,225.00 7
Potteiger Auction Receipts - For Sale of Per3onal
Property 423.00 `f
5. 14 Avon Mule G~ $50.00 each 700.00
6. Yard Sale Proceeds 635.00
7. Fishing Rods and Equipment 50.00
,G3! Fulton Bank Checking Account No. 1068-36871 860.11
~~ Fulton CD No. 222-0040302 ~ 10,480.01
PNC CD No. 108-312-014403 ~j~' 6, 453.86 `f'
11. Final Payment From Ten-Ten Novelty 1,800.00
TOTAL (Also enter on line 5, Recapitulation) $ 24 , 1 4. 8 5
(Attach additional 8'h" x 11" sheets if more space is needed.)
J ~
REV.ISIO EXa~ ;2 R7)
"'~ "" SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA i
__.
INHRESIDENIEDECEDENiRN i TRANSFERS
ESTATE OF __ PLEASE PRINT OR TYPE
FILE NUMBER
Cramer, Paul E. Sr.
_ __.2Z-95-0276
_.
THIS SCHEDULE MU57 t3E COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE_O_F THE CO_V__E_R S
- - - -.. _
ITEM ---- - _
- _..
DESCRIPTION OF PROPERTY -~ --- -- ---~- _ HEFT IS YES.
NUMBER Include name n/ the Irons/eree, their relationship to decedent, dole o! Iransler. DECD. - - ---
EXCLUSION -
TOTALVALUE DOLLAR VALUE
_ _ OF ASSET I Of DECEDENT'S
1 Real Estate: 600 N. ___ ____INTEREST
Front Street ~ ---~ - _
WormleYsbur , ,000.0 38,550.0 25% 35,550.00
PA, aonveyedronuFebruary ~ounty,
from L~eoedent to Paul E. Crame995
Jr. (son); John H. Walker'
a er' and Albert
ary E. Walker (,t p_
_son~ (See attacr'~d Deed);
~'-°sesced Value $5, 1~i0.00 x 7.5
(common level ratio) _ $38,550.00
FMV
1
__.
- ---
_. __ _ _
- _ ~ ~ - _ TOTAL Also enter on 6ne 7, i
_ --- _
(If more space is needed, insert addd~onol sheets o/ same size.)
s35
0.00
REV--1511 E%+ (7-BB(
COMMONWEALTH Of PEI
INHERITANCE TAX A
RESIDENT DECEC
5CHIEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Please Print or Type
L:ramer, Paul E. Sr.
ITEM
NUMBER DESCRIPTION
~-• Funeral Expenses:
1. Neill Funeral Home
B.
2.
3.
4.
C.
1.
2.
3.
4.
7.
(If more space is needed, insert additional sheets of same size.)
3ER
_ ;,
AMOUNT
$6,625.00
Administrative Costs: None
Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions paid
Attorney Fees Henry F . Coyne , Esquire
Family Exemption N/A
Claimant Relationship
' Address of Claimant at decedent's death
Street Address
City State Zip Code
Probate Fees
Miscellaneous Expenses:
Reserves
Pos tame
Legal Advertising - Cumberland Law Journal
Legal Advertising - Patriot News
Mileage for Executor (?0 mile3 roundtrip) @ 39~/mile
Potteiger Appraisal Fee
Potteiger Auction Commission
Coin Appraisal Fee - Steinmetz Coins & Currency
~'. , 983.24
83.00
300.00
32.00
40.00
48.19
273.00
25.00 7
105.75
15.90
TOTAL (Also enter on line 9, Recapitulation) I $ / p~ 7fr` O8.
SCHEDULE H
Estate of Paul E. Cramer. Sr. File No. 21-95-0276
FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
C. Miscellaneous Expenses: (Continued)
9. Taxes (1995) Estimated Federal Income Tax Owed 200.00
10. Toll Cally By Executor to Attorney
2.0.00
11. Filing Fee - Inheritance Tax Return
15.00
TOTAL: $10,? .08
' RE V.1517 EX ~ (10.86) 1•
~ ?
COMMONWFAITN G -ENNSYIVANIA
INNERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Cramer, Paul E. Sr.
FILE NUMBER
21-95-0276
ITEM
NUMBER DESCRIPTION AMOUNT
t. Dr. McMillen - Final Medical Bill $ 33.94
2. Water Bill
9.33
3. P P & L
39.26
~+. A.~. Ritxman & Associate;; 21.Q0
5. Wect Shore EMS ~g 5Q
6. Bell Atlantis
50.62
TOTAL (Also enter on line 10, Recapilulolion) S 18
(ll more space rs needed insert additional sheets of same size) /
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABLITIES AND LIENS
.. Y
r oy .*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Cramer, Paul E. Sr.
ITEM
SCHEDULE J
BENEFICIARIES
NUMBER NAME AND ADDRESS OF BENEFICIARY
A. Taxable Bequests:
t. Paul E. Cramer, Jr.
2- Carol L. Allen
3. Patsy L. Magee
4 • Nancy J. Gross
5. Michael Cramer
6. Anthony Cramer
7. Mac Magee
8• Bryon Magee
9. Kevin Allen
10. Laura Allen
11. Mindy Gros
1 ~ . Tammi Gros
13. Jamie Cramer
14. Shannon Walker
FILE NUMBER
21-95-0276
RELATIONSHIP AMOUNT OR
SHARE OF ESTATE
Son 'a Residual &
Daughter Specific Bequests
'i Residual
Daughter ~~ Residual
Daughter ?; Residual
Grandson $400.00 and
Grandson Specific Bequest
$400.00 and
Grandson Specific Bequest
$400.00 and
Grandson Specific Bequest
$400.00 and
Specific Bequests
Grandson $400.00
Granddaughter $400.00
Granddaughter $400.00
Granddaughter $400.00
Granddaughter $400.00
Granddaughter $400.00
ITEM
NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR
SNARE OF ESTATE
B. Charitable and Governmental Bequests:
I.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $
(If more space is needed, insert additional sheets of same sire)
;~
r: .
LAST WILLT__.____---,~4..~._._...~....M...,..~...~.,.....,.
OF
PAUL B. CRAlIBR, SR.
I, PAUL E. CRAMER, SR. oP 600 North Front Street, Borough
of Wormleyaburg, Cumberland County, Pennsylvania, deolare this
to be my Last Will and revoke any Will previously made by me.
Item 1: I bequeath my baseball card collection to my
three grandsons; Michael Cramer, Anthony Cramer, and Mac
Magee.
Item 2: I bequeath my collection of Avon mugs and ateiria
to my son, PAUL E. CRAMER, JR. oP 565 East Market- Streel•,
Marietta, Pennsylvania, and to my Grandson, HYRON MAGEE. of
13242 Fernwood Road, Shippensburg, Pennsylvania.
Item 3: I bequeath all my fishing equipment to my son,
PAUL E. CRAMER, JR.
Item 4: I bequeath the sum of Four Hundred Dollars
($400.00) to each oP my nine (9) grandchildren, namely: Mac
Magee; Byron. Magee; Kevin Allen; Laurn Allen; Mindy Len Groaa;
1'ami Marie Gross; Michael Cramer, Anthony Cramer and Janie
Cromer.
Item 5: I bequeath the sum oY Four Hundred Dollars
($400.00) to Shannon Walker, daughter of Gary Walker who
resides with her parents in New Cumberland, Pennsylvania.
~ .
'_,dN Item 6: I bequeath my 1988 Model Year Chevrolet Cavalier
,(J ~ Station Wagon to my son, PAUL E. CRAMER, JR.
'~'--~ Item 7: I devise and bequeath the residue oP my eatnte
' ; U
W
' of every nature and wheresoever situate, together with
(~-'-~ insurance thereon, in equal shares, to my Pour (4) children,
~~~~ a
PAUL E. CRAMER, JR. of 5G5 East Market Street, Marietta,
Pennsylvania; CAROL LORRAINE ALLEN of 678 Wylie Road,
i
'~} 'R
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a ~.
~y5 } ~.•`.
f ~
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Shippenaburg, Pennsylvania; and NANCY JANE GROSS of 1211
Westminster Drive, Washington, Illinois. In the event any of
my children predecease me or are not living on the date of my
death, then I bequeath the share of my deceased child or f
children to their issue. ''
Item 8: I direct that all taxes that may be assessed in
consequence oP my death, oP whatever nature and by whatever
jurisdiction imPoaed, shall be paid from my residuary estate
as a part oP the expense of the administration of my estate.
Item 9: I direct that cll my just debts and final
expenses be paid Prom the residue of my estate as soon as
practical after my decease.
Item 10: I direct that my body be buried in the Rolling
Green Cemetery in a lot which I currently own and which
contains tl~e body of my Late partner, JEAN G. WALKER.
Item il• I appoint my son, PAUL E. CRAMER, JR., Executor
of this my Last Will. Should my son, PAUL E. CRAMER, JR.,
fail to qualify or cease to act as Executor, I appoint my ~,
daughter, PATSY LOUISE MAGEE, Executrix of this my Last Will.
Item 12: I direct that my personal representative, or
their sucoesaora, shall not be required to give bond for the
faithful performance of their duties in any jurisdiction.
`) ,'~,.~
~ IN WITNESS WHEREOF, I have hereunto set my hand this
,'
~ ~';,~_,[:... •.1. , 1995 .
i day of ~ ~'
i
l
PAUL E. CRAMER, SR.
The preceding instrument, aonaiating oP this and two (2)
other typewritten pages, eaoh identified by the signature of
the Testator, PAUL E. CRAMER, SR., waa on the day and date
thereof signed, published and deolared by PAUL E. CRAMER, SR.,
i the Testator therein named, as and for his Last Will, in L-he
~I preaenae of sash other, have aubsaribed our names ae witnesses
~I '
I~ hereto.
i
-!~ 3n4d ~ ~I'/lYta~r~u-~ S?~-
residing at`~~ ~7~1 ~q f ~G!/-'y22'
/ ,
i' li~':`,.~1 ~ : . >.r;-; (,. / ~. r _, ct~' residin at ~ e
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COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF CUMBERLAND ) sa:
We, PAUL E. CRAMER, i
i ~;' c the Testator and ~
,j and °%;,. ~ % .,l tcC C.~c~c'i! <'v , ,
I
'~` the witnesaea respectively, whose names are signed to the i'
~I;
attaohed or foregoing instrument, being first duly sworn, do
~I
hereby declare to the undersigned authority that the Testator ,I
signed and exeouted Che instrument as his Last Will and that
he had signed willingly, and that he exeouted it as his free
and voluntary act for the purpose Cherein expressed, and that
each of the witnesaea, in the presence and hearing oY the
Testator, signed the Will as witness and that to the beat of
his or her knowledge, the TeaL-ator was at the time eighteen
~1g) years of age or older, oP sound mind and under no '
constraint or undue influence.
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PAU E. CRAMER, R.
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Witness I
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Witness
Subscribed, sworn and acknowledged before me
C-~ ~c ~ ~~; ~,=j ~'' ~ ,: ~~~ <<: by PAUL E. CRAMER, SR. , i
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the Testator, and subscribed and sworn to before me by i
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.%~; ,.. day of ~1`'~ !~ , 1995.
the witnesses, this -. ;
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'~ Notary Public /L L (SEAL) ',
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