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HomeMy WebLinkAbout95-0358Y A.. ~ - 7 Courtland Rd Camp Hill, PA 17011 May 5, 1995 Mary C. Lewis, Register of Wills Cumberland County Court House One Court House Square Carlisle PA 17013 Dear Ms. Lewis: Leona R. Rudy died intestate on November 6, 1994. She was proceeded in death by her husband, Woodrow W. Rudy, earlier in the year. Neither of them had children to this or any previous marriage. Mrs. Rudy's only survivors were her sister, Geraldine R. Orris and two nieces, daughters of Mrs. Orris, one of them the undersigned, Darlene M. Trout, and three nephews of a deceased sibling. Following her husband's death, in June 1994, Mrs. Rudy. added Mrs. Orris and me to her two bank accounts so that any obligations could be paid in the event that Mrs. Rudy became incapacitated. It was her intention in setting up the account in this manner that anything remaining in the accounts after her death would be Mrs. Orris' and mine by operation of law. Neither Mrs. Orris nor I made deposits to those accounts nor withdrew funds until the death of Mrs. Rudy and then for the sole purpose of paying her bills and funeral-related expenses. Aside from these two accounts,. there were no other assets in the .estate except for the contents of the apartment. These household goods were distributed among the family or disposed of. Since all of the decedent's obligations have been discharged and no practical purpose would be served by opening an estate, it would appear that the only thing remaining would be for Mrs. Orris and I as the two remaining account holders to .pay the inheritance tax due to the Commonwealth on the bank accounts which have subsequently been consolidated. The computations are enclosed along with receipts and supporting data. If there are any questions, please do not hesitate to contact me at the above address. Very truly yours, ~• Darlene M. Trout Enclosures ' ~ N IN RE: LEONA R RUDY, DECEASED COMPUTATION OF ESTATE TAX DUE Date of Death: i1-6-94 Social Security ,~: 201-18-0836 Last Residence: 1063-C Allendale Road Mechanicsburg PA (Cumberland) 17055 Assets: PNC Bank Acct # 5140054353 balance dod 2,022.17 PNC Bank Acct # 5130212389 balance dod 19,029.30 (Mrs. Rudy added Darlene M. Trout, niece, and Geraldine R. Orris, sister, to these accounts in June 1994 and accounts were consolidated under #5140054353 on 2-6-95) Apartment Contents (see attached appraisal) 1,014.00 Total $22,065.47 Debts of Decedent: (Paid out of account) 11-30-94 Bell Atlantic phone ~ 2127 21.88 12-27-94 " " " # 2131 20.79 12-1-94 Meadowwood Apts rent # 2128 293.00 12-3-94 P P & L electric ,~ 2129 32.24 1-12-94 " " ~ 2132 20.79 12-19-94 Judy Shaffer cleaning ,~ 2130 15.00 Total $403.70 Funeral & Miscellaneous Expenses: 11-15-94 Francis J. Beaver ,~ 2126 6096.00 (funeral, cemetery) Monument Engraving 75.00 5-1-95 David D. Hukill ,~ 2134 350.00 Counsel fees, appraisals 11-9-94 Family dinner (12) post funeral 102.42 Postage & certified letter 12.44 Truck rental 49.46 refuel 5.02 Refuel borrowed pick-up 9.gg Telephone tolls 14.85 Gas for trips to apt 11-12; 11-19; 11-29; 12-9; & 12-21 60.95 Total $6,776.03 Total Debts & Expenses Paid $7,179.73 _ _ __ ~' ~ / _. ~.. /f / 1r. ` Assets Debts & Expenses Paid Assets less Debts & Expenses paid Less $3,000 exemption -Orris & Trout Net subject to Pa Inheritance Tax Pa Inheritance Tax @ 15~ due 22,065.47 7,179.73 14,885.74 -6,000.00 8,885.78 1,332.86 Enclosure Check # 2135 _ _ LINDEN HALL ANTIQUES 211 OLD STONE HOUSE R0~0 CARLISLE. PA 17013 717-249-1978 December 15, 1994 TO: David D. Hukill Attorney At Law 401 E. Louther St. Carlisle, Pa. 17013 FROM: William G. Rowe Appraiser 211 Old Stone House Road Carlisle, Pa. 17013 REF: Estate of Leona Ruby Personal Property Appraisal Apt 1063 "C" Allenflale Road Mechanicsburg, Pa. 17055 CONTENTS OF SMALL 3 ROOM APARTMENT LIVING ROOM $ 65.00 Zenith T V 35.OU Sofa 30.00 Recliner 25.00 Electric Organ 20.00 2 End tables 00 15 Music Center ( out dated) . 15.00 Wall Hangings 10.00 Floor Lamp 15.00 Misc. Household 40.00 Table/ 5 Chairs 1920's 75.00 Card Table, Mahogany - 10.00 Knick Knacks 15.00 Pair Lamps 20.00 Credenza 10.00 Chair PAGE -- 2 KITCfiEN Dishes- Misc. Flatware Misc. Household Set Dishes Pots/ Pans Coffee Maker Mixer BEDROOM Bedroom Set - 5 Fc. Cedar Chest Cedar Wardrobe Print Vacuum Binoculars Lamps Misc. Jewelry Linens g 1U.UU a.UU 6.UU 15.00 lU.U0 7.00 6.0(1 3UU.UU a5 . (1(~ 75.00 1U.OU ?.5.00 10.00 12.00 , 15.U(i 7.0 . (lll TOTAL $1,U14.U0 William G. Rowe 1 . i< .. r~EC~_>i,~ ~ ~ cii,nr,~;t-s +~i3 cr~EOiT~ iFinr nrrEr:i ~„~ ~„ -- -- -- __ _--. - _ _ NUMPCq f)niF i,~.,.... ~. .,~„f ilt~.'!.. ,., ~~, ,;~ r r rli u~ I. ~ ~ 3 ~I ~ ii '~ ' ~ ~ ~~ ~~ bd 6 ~ ~~'~~ ~,l ~av~ti~io-. ~a ~ : of ti (~ ~ ~I 3 b l ~ ~ ~ aoi ~~ ~ ~b~ -- r Co .., . , 0 ' ~ ~ I 'T s . ' __ - - ~~,~.~~ ~~.~~ ~ - - o~~ , - ~~~ - I ~ - - -- i.s2~. -- ~7 . _ ~1z7 ojf ~,cc ~,~~t; _~ ai b~~ ~ t~~b~ ~~ aia j9 ~j~~.Q,t1_~lr~lt~f~T~ __ __ • 93. ~~ r~ ~;, I,/,it. ~`~ w' :n ~~1~9 -- ,~jq ~~~ _ ~l 1.C.~ ~7 ~ ___ - ---(J' ~•i y ~ .. ..30~ ~ ~ ~ __ I J 71 _ ..-. a S ~ ~ j5 ~ ~~ ~ ~~~~ ~ ~ ~~ 1 l.~o. . ~ ~~ . • - ~3l - era ~.~ u.~~, - ~Q.. moo, ~, , ,, I,.S~~ ~2 ai3 ~~9 ---~~, ~ ~; , ~~ ~,j ~ ~ i; ~,s~~Q~ ~sI /-/NAL fSrLl-~-- -- ----- - ~ I<i-~i~ $ ~ ~~ JAS ~__l _~'i' -- -- -- -- r~, 1 ~r ~ ~.~fll 10 f1Fr Unp nU70MATIC PAVfq[NTS / UFl~r r''l l" nr .' i • ~. ;;, -•~v ~ ^ ~ • [ r 70~. C i ] ~~~' S i ~aUU 5 ti i 5 3 ~~• I ,,, .:~ . ' ~; ;~Y~ >~ rt; necc,izn ; .~ ~ ~a innci r; ~ pit cR[-errs i i ini ,v rr ~ ~ , r,~ r~; -,- " •~ ~~ r ~ ~ ~: - --- _ ~: ~ ~ ~ ~;~ r NC M['~F It D/VF 1 1 1 ~ ~I ~ ~., i•~~ ~ ~,~r rgnM ~1.=ni~'~ i r f 1 I r ,. ~1a7 ~ '~~ ~ ~ Flo o bo , ~ ~L~~~' ~ .. ~ (~10 ~l,c~ c~ a..~g ~16~7~~r ~oa~. )~ .~~.~.~.~<~,~ i/t,r~ oo ~ 1 ,I I 1 ~ `~' GL 6 /, s~amtin~~.~r~ _ ~` i I 0 ~ g . ~, a~~'t ~~ ~ a ~~ ~ Y~~~~ ' ~~ ~-0~L ~ /fib e ~ : ~ I I . i~-`~'-~ ~ ~ c,M ~ c ~-No ~.T!TS.~S~i1Tie r, ~cPAYMer, 1 'l, rS /r!f''f ! ny _e - ~~.U~iiit'titi~: Ciii~~'Si4UO54353~~' ... ~. ~f ~~~Q =~i;~n ~, Od i ~ ~ '7 O ~~ - . 37 0 `: 7 ., .lk "~ .._.... ~- ..___.____.. -.-.. ~' RECORD ALl CHARGES-OR CRE DITS THAT AFFECT YOUR At:~0UN1 _ TRANSACTION bESCRIrT111N EEE I ~ - T` -~ ~' PAYEE ~') B_ALANfF. _ ' NUMBER DATE hl ____ DEi OSfT OR PAYEE NAME CODE PAYMENT OR SP nnxsaarm ~ - WITHDRAWAL `~ ._. _--._ -. _ INTE ~E ST rr rrrrnt _ ~_ `, ~ S --T.. -- -- ::,,. .. 1 -- _ - ~ - 8'_ ~ 1~9~f I,r~ _ ~(~~ ~~~ . '. -.- ---- ~d _ ._ ~_ ~ _ ~,~ g~~ ~, y~~:~y __ ___ -- ~ 7~3`9J1a_ ..... ,, - -- -- f .: a ` - __-_ ._-.- --.. ___~_ ~ .. ~~ -_ - - - ---_ _ - -- _ _ ., - - ~ ~9~~~ ~ g~Gls,1f .; ,. --_ _ _ ~y ; 7/ 4,E~ ~. , 3c~ ~- , ; ... ~bb~~~ _ _ 4 q' S ---~~ -- .. __ . I ~o6S' .,.; a~;62 I/3,/22~1.~ --- 1 i ' E l .. -.. I REMEMBER TO RECORD AUTOMATIC PAYM ENTB/DEPOSITS ON DATE AUTNOg12Eb. I _..E -I ~~ ~ ~ ~ -.y ~ C) If I - - - I~ O ' r-. ~ $ o _. _ - ~' ~ y zi ~ C $ .... O _' x Z ~ ~ N = _ _. _ ~ a _; ~ - ._ Z ~ r - ~ `. n _ - a - . ~ ~ .a ' ~ ~ 1 ! . ~ r`' r ~ O ;~_ ~ a ~ o ° n o ~ r -. , ~ Z ;- ~ ~ /' ~ ° ° C7 r - o N1 Z C7 O J Z _ T_ ~_ f O rr Z ~ Z Z r^ r ~ b m m o o D /~ ~ ~ y ~ n ~ ~ o ., n = m = O - m r c \ o -zi ,~ ~ ~' ~ ~ ' ~ f ~r a l j 3 H 9 \ O N c~ ~ ; y /`' ' 9 A / m ~ ,~ 1 ~ + ~ i. L r I ~ ^ 1 1 a' :~: David D. Hukill Attorney at Law Telephone (717) 258-3737 Fax (717) 258-1165 May 8, 2000 THOMAS HOOPER PA DEPARTMENT OF REVENUE BUREAU OF COLLECTIONS & TAXPAYER SERVICES STRAWBERRY SQUARE HARRISBURG PA 17128-1405 RE: LEONA R RUBY FILE 3 2195-0358 Dear Mr. Hooper: PLEASE REPLY TO: PO Box 524 Carlisle, PA 17013-0524 Thank you for your time last Wednesday when we discussed the above- referenced matter. I deeply appreciated your expression of willingness to help to resolve this matter and I am faxing you all relevant documents in my file and sending hard copies by mail. To recap our conversation, I was under the impression that the Ruby matter had been finally resolved when I heard once again from Darlene Trout after she received from your department, on or about February 29, 2000, a past due notice of ta~.~ due plus interest. Since Mrs. Trout probably overpaid the inheritance taxes, I was dumbfounded until it occurred to me just what had happened. The problem, once again, appears to lie with PNB NA . If you recall, it was the bank's failure to report the closing of the joint bank account after the death of Mrs. Ruby that created a void in the paperwork causing the initial problems in this case. After considerable efforts (see attached correspondence to PNB,) I prevailed upon them to file the requisite form. Apparently, when they finally filed, they did so on only the smaller of two accounts which, according to my client's records, had a balance of approximately $2022.17. Your department apparently treated this as new information aid computed both tax and interest and sent a notice to Mrs. Trout. Please peruse Mrs. Trout's letter of May 5, 1995, to Mrs. Lewis when she paid the tax on the account, as well as, the rather complete accounting she attached to that letter. Keep in mind that since Mrs. Ruby died intestate, Mrs. Trout was under no legal obligation to open an estate. She stepped forth and voluntarily paid the taxes rather than wait until the department billed her, which should have occurred upon PNB's reporting the closing of the account, which never happened. I also enclose a copy of my letter to you dated April 15, 1997 where I attempted to explain the sequence of events as well as the way the account, the only asset of Mrs. Ruby, was held. I would also like your advice on whether there may indeed be a refund due to Mrs. Trout based upon her payment of $1332.86. (see cancelled check dated May 3, 1995.) If there are any questions feel free to contact me by telephone or fax at the above listed numbers and thank you once again for your offer of help. '~ D id D. Hukill DDH/slh Enclosures: (13) IN RE: LEONA R RUDY, DECEASED COMPUTATION OF ESTATE TAX DUE Date of Death: 11-6-94 Social Security #: 201-18-0836 Last Residence: 1063-C Allendale Road Mechanicsburg PA (Cumberland) 17055 Assets: PNC Bank Acct # 5140054353 balance dod. 2,022.17 PNC Bank Acct # 5130212389 balance dod '19,029.30 (Mrs. Rudy added Darlene M. Trout, niece, and. Geraldine R. Orris, sister, to these accounts in June 1994 and accounts were consolidated under #5140054353 on 2-6-95) Apartment Contents (see attached appraisal) 1,014.00 Debts of Decedent: (Paid out of account) Total $22,065.47 11-30-94 Bell Atlantic phone # 2127 21,gg 12-27-94 " " " # 2131 20.79 12-1-94 Meadowwood Apts rent # 2128 293.00 12-3-94 P P & L electric # 2129 32.24 1-12-94 " " # 2132 20.79 12-19-94 Judy Shaffer cleaning # 2130 15.00 Total $403.70 Funeral & Miscellaneous Expenses: 11-i5-94 Francis J. Beaver # 2126 6096.00 (funeral, cemetery) Monument Engraving 75.00 5-1-95 David D. Hukill # 2134 Counsel fees, appraisals 11-9-94 Family dinner (12) post funeral Postage & certified letter Truck rental refuel Refuel borrowed pick-up Telephone tolls Gas for trips to apt 11-12; 11-19; 11-29; 12-9; & 12-21 350.00 102.42 12.44 49.46 5.02 9.89 14.85 60.95 Total $6,776.03 ti_ r r Total Debts & Expenses Paid $7,179.73 Assets Debts & Expenses Paid Assets less Debts & Expenses paid Less $3,000 exemption Orris &.Trout Net subject to Pa Inheritance Tax Pa Inheritance Tax @ 15$ due 22,065.47 7,179.73 14,885.74 -6,000.00 8,885.78 1,332.86 Enclosure Check # 2135 I.INUEPJ FIALL ANIIUUFS 211 OL(1 Sff1N[ IIOUSF fiflAll CARLISLE. PA Un13 717 2.19 191fl December 15, -1994 TO: David D. FIuki11 Attorney At Law 401 E. L~outher St. Carlisle, Pa. 1"7013 FROM: William G. Rowe Appraiser 211 Old Storre house Road Carlisle; Pa. 17013 REF: Estate of Leona Ruby Personal Property Appraisal Apt 1063 "C" AllenQale Road Mechanicsburg, Pa. 17055 CONTEN'T'S OF SP7ALL 3 ROOM APARTMENT LIVING ROOM Zenith T V Sofa Recliner Electric Organ 2 End tables Music Center ( out dated) Wall Hangings Floor Lamp Misc. Household Table/ 5 Chairs Card Table, Mahogany - 1920's Knick Knacks Pair Lamps Credenza Chair $ 65.01) 35.0() 30.00 25.00 20.00 15.00 15.00 10.00 15.00 40.00 75.00 10.00 15.00 20.00 10.00 PACt; K1'1'CI]EN Dishes- Misc. ~ I O _ (Irl Flatware f3 _ Ucl Misc. Household ~ rl(I Set Dishes 1 ~ O(I Pots/ Pans 1 ~~ _ UO CoEtee Maker -~ ~~(~ Mixer ~ (I ~~ BEDROOM Bedroom Set - 5 Fc. 3p0. O(i Cedar Chest f3 ~ . (I(I Cedar Wardrobe 75 . On Print 10 OU VacuUrtr ~S . (1 [) Binoculars I ~~ (~~~ Lamps 17.. Un Misc. Jewelry ~ ~ ~~(~ Linens ~(( ilri TOTAL, $ I , U I ~I , (~ (~ 4V ].1 ]_ ] ~l m c.. h <~ w e (3f (.r ~L'I ~ ~ ~ ~ I I;ARI .I '~ i ili (;iil_UI IS I I I/11 iAI f l t ~ ~ ~ ,i ~' 1 a J ~'~ 2~«.r-1-n.~„~,,-, c.~:,~,~rr~~i~us~e,~O,,,o r, ~'r, g9~ i ~ dl n~ 3 . ~~j ~~1.~.<~~~-h ~.,~ ~~~ Y 1 (~ ' ~ ' ~1`1~ c. o ~ ,:; ~. j ~l a- ,/l ' 7.t ~ Zt~. a.. 7 a_~~~ G ~ ~ ~) r n~ _ , ( b t ~ C? L~ ~ ~[ Y ~ ~ d ~~ 7 %1 cIAlt '_ I o U b t:r - __ I wrrvYl -. r r~'~ 7 ~/ _ ~..... ~ 4 _-_ ._ .~ _ _ _-___..-. __.. -~ _ ~~".'<' 7.;~ ~r ~, ~~ ~~:~3' g-:~ 9, .~ ! 1i~7~~0,~rf16 '~nrt~/~f~l' 1 ~f6 "t~n ,.. 1 I +S ~ ~~ ~~ j J ~ ~ ~_ 3i~ ~, , - . ~ ~~.1 ,f ~?~I, x7 ~ a~w+r~ ~t.i c~~rwn~..ruc~7G,e,/J J~, q~ ~ / ~ ~ ~ ;III ~~ 'L , ~ Igo en I i ~ ~:~ o d~~g ya - ri~ ~~,M ~ ,moo ~ ~.~,.o ='1+~, rt, n'fiF c n,;t~.yhnn~ra rr~ I j, rsiurn g ,,.,i~, ~~. i '~~7 ~. 9 S ~.u~iii~r3ti~. ~L33n 5L4UU54353~~' . stun _+: ' _ --- ' ' -_--_... RECURU ALL CHAf1GES OR CREDITS THAT AFFEC T YOUR ACCOUN l NUMPEq ~ DAIF •~ _ ~ 1f1ANSACIInN nF $f gfl~nrw OR rAYFE Nnrylr rn1rF I ~I TFF rnYMENi (rll ~~ 1 nn( WIfIIDfIAWnt '~ I~~ n[I'()Srl DIi INIf IIf~ l n"ir rMnf„v:iv rr~r rri r ~ IANr r i fl ~~ / ~ ~,~ ~~ ~ c~.3.~y, ~'f- `J ~ `~ I i ~ ~ ~~ f ~~pf " ~Jo ] r ~ Jo 3 --- ' I 7 //II 1~7y ! 7; LL ~}11 ~ I ~' ~ F<~ - __ _ .- ~ - - u :r f • -_ ~- ._.__ _ _ _.. __ _ :~ 9 ;.~,,r :. ~ ~ ~1 ~ y .3'/~'I/ ~I~~ijdL~'_3c~I .5~ I r 95 I , . ~,/~v sa _, ~~ ____ _ ' ~ ~ ~~s._~ ~I/_~~T95J~'.3 ~ -- - l a ; 6z .S o~-c.-~~ .~'/~:-, (:l <~ c' ~ ~ i -Z.' G~i?-rCr_ ~~ Wit- s~:t~ ~~' ~ i ' ~~ ~1 ~ c c ~ r% ~ ~ r 5/ a a~ _ ~_f_ _ S_ 3.~,3-- ~ L --- ~ f I I I '~ I I , E EMOER TO PEr, (t frn /111t0MA - - - --- - TIC f'AYM FNTS/DEPOSITS ON DAt --------- -- - F Alll lli invrn. I ~ . _, ~ '. 1 C7 }~1 ~\ ~/ ~ __~ n n O cn 7E - o _ _, m - - _i _ < - - ~ m ~ ... _ m r- .~_ ~ ". _ _ O (1 ~ _, ~ _ ~. p N _. N _ 1~ O - _. v D `~ ~ o C7 o ~ ~ ~ -~ ~ w ~ Z _ ~ .{ ~ n ~ O L ~ _~ ;: I I- ~ G7 O '_ Z _ T ~ ~ '-i O ~ Z \ X ~ .,~ = Z m rte- ~ p > ~ ~ ' G 7 ~ Z 1, ,,~ r* ~ cmn ~ ~ _ v,_. y -~ ~ r D Z n m r m = O C ~ ~ ~ ~ f~ , H c • ~ F m \ ~i ti ~ ~ ~ ~ ~ \. . T ~ ` 1 ~ _ 'I• ~ I ~ i I I. I ~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~-~',~' INtIERITANCE TAX DIVISION NOTICE OF INHERITANCE TAX '.`~t: Devi. 280601 APPRAISENENT ALLONANCE OR DISALLONANCE ':"•j' IIIRRISBUR6, PA 17128-0601 OF DEDUCTION, AND ASSE55NENT OF TAX ON z JOINTLY HELD OR TRUST ASSETS Rev-i59a ez !, nz-9» DATE 02-29-2000 ESTATE OF RUDY LEONA R DATE OF DEATH 11-06-1994 FILE NUMBER 21 95-0358 COUNTY CUMBERLAND DARLENE M TROUT SSN/DC 201-18-0836 ACN 99112506 7 CUURTLAND RD Amount Remitted CAMS' HILL PA 1TU11 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 BUT ALONG_ i"HIS LINE S'~- RETAIN LOWER PORTION FOR YOUR RECORDS ~ FiEV-1548 f~'.. AFP (12-99) --- "---------------------------------------------------------------------- ~-------- NOTZ:E OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDta~:TIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-29-2001 ESTATE OF RUDY LEONA R DATE OF DEATH 11-06-1994 COUNTY CUMBERLAND FILE N0. 21 95-0358 S.S/D.C. N0. 201-18-0836 ACN 99.i~2506 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC SANK ACCOUNT N0. 5140054353. TYPE OF ACCOUNT: ( ) SAVINGS C ~ CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-01-19'18 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 2,372.59 NOTE: X 0.500 1,186.30 - .00 1,186.30 ;;: _ .15 177.95 TO INSURE PROPER CREDI TO YOUR ACCOUNT, SUBMIT 1 '. UPPER PORTION OF THIS •?TICE WITH YOUR TAX PAYMENT THE REGISTER OF WILLS AT ABOVE ADDRESS. MAKE ~_CK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." P DATE T I NUMBER (INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 03-08-2000 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 177.9 INTEREST AND PEN. 69.76 TOTAL DUE 247.71 * IF ('AID AFTER THIS DATE_ SEE REVERSE FOR CALCULATION OF __ __-.. -..- -- . -.... -.. .. .. uw n..,uruT Tf• OcntIT DC71 David D. Hukill Attorney at Law Telephone (717) 258-3737 Fax (717) 258-1165 November 12, 1998 PNC BANK NA MAIL STOP P6-PASX-36-1 600 GRANT STREET PITTSBURGH PA 15219-2750 ATTN: CHANNEL SERVICES RE: PNC Account # 514005 Dear Gentlepersons: PLEASE REPLY TQ PO Box 524 Carlisle, PA 17013-0524 We are writing to you at the suggestion of Mike Klinedinst of your New Cumberland Pennsylvania Office regarding the above referenced account. This office represents Darlene M. Trout of Camp Hill, Pennsylvania in her efforts to settle the affairs of her late aunt, Leona R. Rudy. Mrs. Trout shared the above referenced account with her aunt, Mrs. Rudy and the late Geraldine R. Orris, who was Mrs. Rudy's sister and Mrs. Trout's mother. When Mrs. Rudy died intestate on November 6, 1994, her only asset was the account in question. After paying the decedent's last expenses from that account, Mrs. Trout paid inheritance tax on that part of the balance which was Mrs. Rudy's share. No formal estate was ever opened. Mrs. Trout has received periodic correspondence over the years from the Department of Revenue indicating that the "estate" is delinquent and still open. In spite of best efforts to settle this matter the periodic letters persist and we have attempted to close out this matter with Thomas Hooper, the Revenue Investigator who has been assigned to this case. In our most recent contact bet*aeen this office and Mr. Hooper, he attributed as part of the problem the fact that PNC had not supplied Revenue with the required forms when the account was closed after Mrs. Rudy's death, indicating that such forms were mandatory. There also appeared to be some question on Mr. Hooper's part that this was a joint account, although the very check used to pay the taxes on Mrs. Rudy's portion of-the account bore all three names. When we contacted your New Cumberland branch to request that forms be sent we were told the request had to be made to Pittsburgh. We would deeply appreciate your providing the necessary forms to Revenue which may help to resolve this matter which has dragged on for some years now. If there are any questions please address them to the numbers above. Ver trul your, ~ ~4l Da id Hukill DDH/slh 7 Courtland Rd Camp Hill, PA 17011 May 5, 1995 Mary C. Lewis, Register of Wills Cumberland County Court House One Court House Square Carlisle PA 17013 Dear Ms. Lewis: Leona R. Rudy died intestate on November 6, 1994. She was proceeded in death by her husband, Woodrow W. Rudy, earlier in the year. Neither of them had children to this or any previous marriage. Mrs. Rudy's only survivors were her sister, Geraldine R. Orris and two nieces, daughters of Mrs. Orris, one of them the undersigned, Darlene M. Trout, and three nephews of a deceased sibling. Following her husband's death, in June 1994, Mrs. Rudy added Mrs. Orris and me to her two bank accounts so that any obligations could be paid in the event that Mrs. Rudy became incapacitated. It was her intention in setting up the account in this manner that anything remaining in the accounts after her death would be Mrs. Orris' and mine by operation of law. Neither Mrs. Orris nor I made deposits to those accounts nor withdrew funds until the death of Mrs. Rudy and then for the sole purpose of paying her bills and funeral-related expenses. Aside from these two accounts, there were no other assets in the estate except for the contents of the apartment. These household goods were distributed among the family or disposed of. Since all of the decedent's obligations have been discharged and no practical purpose would be served by opening an estate, it would appear that the only thing remaining would be for Mrs. Orris and I as the two remaining account holders to pay the inheritance tax due to the Commonwealth on the bank accounts which have subsequently been consolidated. The computations are enclosed along with receipts and supporting data. If there are any questions, please do not hesitate to contact me at the above address. Very truly yours, ~• Darlene M. Trout Enclosures LEONA F. RUDY so-1273101 GERALDINE R. ORRIS a13 DARLENE M. TROUT 1063-C ALLENDALE RD, MEADOWOOD, APT. MECHANICSBURG, PA 17055 rnr ro rHE ~,r~~~/~ (///J ORDER OF __L. {~Ai1A~ ~. ,f~i, . ~ ~.I ~ ' .F- . , / ',. ,. PNCI~~N1I~ PNC Bank, N.A. PI'C1111UI11 South ntral P~~JAJ 040 Plan MEMO ~~//i.~ ~f~~i ~-~/~ /f . 1:0313 i 2738: 213511'5 L4005435311' ,~ -_ 2135 19~ $ j ...~.~ Z. ~ to "DOLLARS ~?__~..~~,5~ No.14/4 047740 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~; ~, ~~ REV.na4 Ex la.vq OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX- ~~a,,~,"~;~ ~?~ . , . ~~.r 2.!b- - FOLD HER ACN ASSESSMENT CONTROL ~ AMOUNT NUMBER ACN 101 $ 1,332.86 - ~ TOTAL AMOUNT PAID $ 1, 332.86 REMARKS DtiRLENE P7. TR'.x ~7` SEAL Cr:F.CK # 21?~ /) RECEIVED BY ~~-~- l,• SIGNA URE ~~~~ MARY C. LEWIS~Y/ TAXPAYER REGISTER OF WILLS RECEIVED FROM: DARLENE M. TROUT 7 COIIRTLAND ROAD CAMP HILL, PA 17011 ESTATE INFORMATION: © FILE NUMBER 21-95-0358 SSN 201-18-0836 © NAME OF DECEDENT (LAST) (FIRST) (MI) RUDY LEONA R. DATE OF PAYMENT 05/09/95 © POSTMARK DATE 00/00/0~ _ COUNTY CUMBE~tiD DATE OF DEATH 11/.06!94 (r~ ~, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF DECEDENT ACCOUNT STATUS • Ir~rsrl (Middle Initial) i, Rudy Leona F ~ DECEDENT SOCIAL SECURITY NUMBER DATE OF DEATH (Month) (Day) (Year) INFORMATION 201-18-0836 11 06 94 ADDRESS CITY COUNTY 1063 C Allendale Rd Mechanicsburg Cumberland NAME F F AN IAL I S T TI N PNC BANK DECEDENT REPORTING FINANCIAL INSTITUTION ADDRESS USX TOWER CITY STATE ZIP CODE INFORMATION TELEPHONE NUMBER ($ 0 0 ) 7 6 2 -17 7 5 '~ 3 u Check block if name ar address change TYPE OF ACC UNT ACCOUNT NUMBER ^ Joint Savings gl Joint Checking ^ "In Trust For" O Joint Time Certificate 5140054353 ACCOUNT ACCOUNT BALANCE (Include interest to date of death) ORIGINAL DATE ACCOUNT WAS eSTAdLISri'ea INFORMATION $2 372 59 PLEASE ATTACH , , 01-O1-78 COPY OF ACCOUNT TITLE AS APPEARS ON SIGNATURE CARD OR CERTIFICATE OF DEPOSIT SIGNATURE CARD Leona Rudy or Geraldine R Orris or Darlene M Trout IF AVAILABLE PLACE CHECK IN BLOrK BELOW IF ACCOUNT WAS ESTABLISHED BY A TRANSFER OF FUNDS FROM ANOTHER ACCOUNT THAT WAS REGISTERED IN THE NAMES OF THE SAME JOINT OWNERS AND ENTER THE DATE ORIGINALLY ESTABLISHED. Rollover Account--Date Originally Established NAME (Last) (First) (Middle Initial) QFFiCiA< UJ~E Orris (Deceased Unknown) Geraldine R ONLY JOINT ADDRESS PERCENT TAXABLE SURVIVOR! Bethany Towers Apt 109 335 Wesley Dr BENEFICIARY CITY STATE ZIP CODE INFORMATION Mechanicsb urg Pa 17055 TAX RATE RELATIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER ' Sibling 172-24-7832 NAME Last First Mi a Initia) ~ OFFiZIAL USE Trout Darlene M ONLY .IOINT ADDRESS 7 PERCENT TAXABLE SURVIVOR/ Courtland Rd BENEFICIARY CITY STATE ZIP CODE INFORMATION Camp Hill P ~ a 17011 TAX RATE RELATIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER relative 198-30-1979 NAME (Last) Fi ( rst) (Mi a Initial) OFFICIAL USE ADDRESS ONirY JOINT PERCENT TAXABLE SURVIVOR/ BENEFICIARY CITY STATE ZIP CODE INFORMATION TAX RATE RELATIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER AME Last First Mi d e Initia OFFICIAL USE ADDRESS ONLY JOINT PERCENT TAXABLE SURVIVOR/ BENEFICIARY CITY STATE ZIP CODE INFORMATION TAX RATE ..~ .~ RELATIONSHIP TO DECEDENT SURVIVOR'S SOCIAL SECURITY NUMBER =~~~~r ~~•~• ~rr~ aovve tnrormat~on is true, correct and complete. NAME OF PREPARER -PLEASE PRINT TELEPHONE NUMBER Carol DeAngelis i1 8001 762-1775 #3 Tla~Amhar ~n . 1 QQSZ m --,~ u %LL O a r <~ zd y z w a x w ~' 3 z f~ ~~ ON 0 0 ~ W ~ U '"~ H \ [x, ~ w > O > d w J H ~ H w o s U ~ o H y+ H ~ ~ G~ LZ: p4 UHx o ~, wcnw O G4 H CU R; O A3 a x ~ a, xc7rx ~ W r~ E-~ a x ~ w ~ om ~ ~ o O cn ~ ~ O ~ x as ~ fi' PC1 A p[, ~ M ono z z ao ~ Hxa ~ ~ ,~ n z H o ~ A ~ H L ~ M ~ ~ O ~ I ~ '` \ \\ J I cv H . \ L A ~ A ~ W x z d U - D-+ O v~ ~ A H [-~ P4 H R: ~ W ~ [~ E.., W H W R; W A W W ~+ H ~ H C/~ ~ x~~ ~ z U~x w w ° H ~ x x w ^ E" a ~. w w p w azx ~" o ~ o x~o w ~ ~ a w H r + a w P4 f~ C7 zw z H xxx ~ ~ H ~ W Q U ~ W d N o ~ W .- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 DARLENE M TROUT 7 COURTLAND RD CAMP HILL INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS REV-1604 Ex AFP (12-99) DATE 08-04-2000 ESTATE OF RUDY LEONA R DATE OF DEATH 11-06-1994 FILE NUMBER 21 95-0358 COUNTY CUMBERLAND SSN~DC 201-18-0836 ACN 99112506 PA 17011-0000 Amount Rsnitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------------------------------------------------------ REV-1604 EX AFP (12-99) -"------°°°--------- *~ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ~~ DATE 08-04-2000 ESTATE OF RUDY LEONA R DATE OF DEATH 11-06-1994 COUNTY CUMBERLAND FILE N0. 21 95-0358 S.S/D.C. N0. 201-18-0836 ACN 9911.2506 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5140054353 TYPE OF ACCOUNT: ( ) SAVINGS CX) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-01-1978 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: PAYMENT I RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN A80VE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." .00 NOTE: X 0.500 .00 - .00 .00 X .15 .00 AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTERES DUE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), Vn11 Y•V Oc Ill lc • cc11•In l.rr nrllr nrr wTnr nr T.. ~r rwnu rw •Ir Tn..w~-w•.w ~ ,w t .REV-7470 EX (6-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 =NT'S NAME LEONA R RUDY 'ED BY Dianne McClain SCHEDULE I "~'r NO. INHERITANCE TAX EXPLANATION OF CHANGES ILE NUMBER 2195-0358 99112506 EXPLANATION OF CHANGES The above referenced ACN has been adjusted to zero since the account was reported on the Inheritance Tax Return. Paae 1 i~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INNERITANCE TAX DIVISION INHERITANCE TAX DEPT. 280601 HARRISBUPG, PA 17128-0601 RECORD ADJUSTMENT REY-1593 E% AFD (07-00) DATE 08-14-2000 `", ESTATE OF RUDY LEONA R DATE OF DEATH 11-06-1994 FILE NUMBER 21 95-0358 DAVID D HUKILL COUNTY CUMBERLAND PO BOX 524 ACN 101 CAMP HI L L PA 17 011 Amount Renitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. CUT ALONG THIS LINE -- RETAIN LOWER PORTION FOR YOUR RECORDS ~ ----------------------------- ---------- REV-1593 EX AFP (07-00) *~( ---°°-°-----------°°°-------- INHERITANCE TAX RECORD ADJUSTMENT ~* ----"-----------'---- ESTATE OF RUDY LEONA R FILE N0. 21 95-0358 ACN 101 DATE 08-14-2000 ADJUSTMENT BASED oN: ADMINISTRATIVE CORRECTION VALUE OF ESTATE: 1. Real Estate (Schedule Al (1) .00 2. Stocks and Bonds (Schedule B) (2) .00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 4. Mortgages/Notes Receivable (Schedule D) (4) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 6. Jointly Owned Property (Schedule F) (6) 22, 065.47 7. Transfers (Schedule G) (7) .00 8. Total Assets DEDUCTIONS AND EXEMPTIONS: (8) 22,065.47 9. Funeral Expenses/Administrative Costs/ Miscellaneous Expenses (Schedule Hl (9l 13,179.73 10. Debts/Mortgage Liabilities/Liens (Schedule Il (10) .0 0 11. Total Deductions (11) _ 13,179.73 12. Net Value of Tax Return (12) 8,885.78 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate -__. 19. Principal Tax Due 05-09-1995 ~ AA047740 -~ .00 (14) 8 , 885.78 (is) . 00 x 03 = .00 (17) . 00 x 00 = .00 (ls) 8 ,885.78 x 15 = 1 , 332.87 (19) 1.332.86 AMOUNT PAID 1,332.86 ~L TAX CREDIT 1,332.86 SCE OF TAX DUE .00 REST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SFF REVERSE STDF AF THTS FOAM FAR TNSTRIIrTTnNC ~ REV-1470 EX (688) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 =NT'S NAME LEONA R RUDY 'ED BY Dianne McClain SCHEDULEI ITEM NO. INHERITANCE TAX EXPLANATION OF CHANGES ILE NUMBER 2195-0358 101 EXPLANATION OF CHANGES The Estate has been assessed and adjusted based on information submitted by Estate's Attorney in letter dated May 3, 2000. Page 1