HomeMy WebLinkAbout10-31-13 ft -
1505610105
REV-1500 Ex1co"1tn1 ,
OFFICIAL USE ONLY
Bu Department of al Revenue
xes Pennsylvania
Bureau of Individual Taxes «.,.«.*�...... County Code Year Fite Number
PO BOX 2806oi INHERITANCE TAX RETURN
Harrisburg PA 17128.0601 RESIDENT DECEDENT ,
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
08/10/2013 07722/1929
Decedent's Last Name Suffix Decedent's First Name MI
Lingle Jr- Charles W
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER.OF WILLS
FILL IN APPROPRIATE OVALS BELOW
OLT 1.Original Return C=:) 2.Supplemental Return C) ,3. Remainder Return(Dale of Death
Prior to 12-13-82)
O 4.Umited Estate O 4a.Future Interest Compromise(date of C= S. Federal Estate Tax Return Required
death after 12-12-82)
O 6.Decedent Died Testate C=� 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
C= 9.Litigation Proceeds Received CD %Spousal Poverty Credit(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 SHOULD BE DIRECTED TO:
Name Daytime Tetephon l Number
i John A.Roe, Esq. (717)671-9870
REGISTER OF WILLS USE ONLY
rnrn
rn
First Line of Address t� .--. � n
O
2520 Doehne Road R1 --4
1 ,- r i S T
Second Line of Address r = - E y 3 O r3
-r1 TI
City or Post Office Slate ZIP Code �} DATE F11EO
j
Harrisburg, PA 17110 - -'j ' r rTl
=� r
7 fV Cn
n r -
Correspondent's e-mail address: T
Under penalties of perjury,I dedam that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief.
It is true,correct and complete.Declaration of preparer other than Ure personal representative Is based on all Information of which preparer has any knowledge.
SIG URl�O��F�P S�4y!�RESyP,pNS18LE FOR FILING RETURN p DATE
_� tQfp 7J! f1 ktlll�..�d• cr+dti 1013112013
ADDRESS
605 Old York Road, Wellsville, PA 17365 24 W. Willow Terrace, Mechanicsburg, PA 17050
SIGNATS}RC�OF PREPARE REPRESENTATIVE DATE
ft 10/31/2013
Ana
2520 dehne Road, Harrisburg, PA 17110
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105
d1
1505610205
REV-1500 EX(FI) Decedent's Social Security Number
Decedent's Name: Charles W. Lingle, Jr.
RECAPITULATION
1. Real Estate(Schedule A). ............................................ 1
2. Stocks and Bonds(Schedule 8) ........-.....-.......-......... 1
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. 8,914.47
6. Jointly Owned Property(Schedule F) (= Separate Silting Requested ....... 6. 58,312.63
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 1 '
(Schedule G) C=D Separate Billing Requested........ 7.
8, Total Gross Assets(total Lines I through 7)............... 8, 67,227.10
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 8,731.92
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule Q............... 10. 0.00
11, Total Deductions(total Lines 9 and 10).-........ ............. 11. 8,731.92
12. Not Value of Estate(Line 8 minus Line 11)........ ......... 12. 58,495,18
13. Charitable and Governmientall SequesialSoc 9113Trusis for which
an election to tax has not been made(Schedule J) .... ............ 13.
14. Not Value Subject to Tax(Line 12 minus Line 13) ............. ......... 14. 58,495.18
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(8)(1.2)X.0- 15.
16. Amount of Line 14 taxable
at lineal rate X.045 58,495.00 16. 3,078.60
17. Amount of Line 14 taxable
at sibling rate X12 17.
18. Amount of Line 14 taxable
at collateral rate X.15 18.
19. TAX DUE....... ............ ........ ...... 19. 3,078.60
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505610205 1505610205
REV-1500 EX(FI) Page 3 Fits Number J . ( .:�f
Decedent's Complete Address:
DECEDENTS NAME
Charles W. Lingle, Jr.
STREET ADDRESS
9 Locust Street
CITY STATE zip
Wormleysburg PA 17043
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 3,076.60
2. CreditsfPayments
A Prior Payments
B.Discount 162.00
Total Credits(A+B) (2) 162.00
3. Interest
(3)
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)
5. if line 1+Lice 3 is greater than Line 2,enter the difference.This is the TAX DUE (5) 2,916.60
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.......................................................................................... ❑ 0
b, retain the right to designate who shall use the Property transferred or its income_....................__.................. ❑ N
c. retain a reversionary interest.............................................................................................................................. ❑ E
d. receive the promise for life of either payments,benefits or care?................................................................
...... ❑
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?....._..._.............__................_............................_............._.................. ❑
3. Did decedent own'an'in trust for or payable-upon-death bank account or security at his or her death.............. ❑ E
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? .............._.............................._...._........................................._...................... ❑ 0
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 Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent 172 P.S.§9116(a)(1.1)(i)).
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
(72 P.S.§9116(a)(1.1)(fi)).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 21 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 0 percent 172 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 4.5 percent,except as noted in 172 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 12 percent 172 P.S.§9116(a)(13)).A sibling Is defined,
under Section 9102,as an individual who has at least one parent in common wifh.the decedent,whether by blood or adoption.
REV-TSo8 EX+(T1-1o)
i J pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Charles W. Lingle, Jr. 21-13-0921
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Sale of 2005 Chevrolet Cobalt 5,500.00
2, ADT refund 22.63
3, Genworth Financial Home Care Assistance policy refund 2,481.25
4, �Genworth Financial Home Care Assistance policy payment refund 632.39
5. Erie Insurance,auto insurance refund 168.00
6, PSECU checking account 110.20
TOTAL(Also enter on Line 5, Recapitulation) $ �"t•,7
If more space Is needed,use additional sheets of paper of the same size.
REV-Jsog EX+(oldo)
117pennsytvania SCHEDULE F
DEPARTMENT REVENUE
RETURN INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Charles W. Lingle,Jr.
If an asset became jointly owned within one year of the decedents date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANTS)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.James W.Lingle 9 Locust Lane,Wonnleysburg,PA 17043 son
e'Charles W.Lingle,111 605 Old York Road,Wellsville,PA 17365 son
C.
Kathleen S.Strawsere 24 West Willow Terrace,Machanitsburg,PA 17050 daughter
JOINTLY OWNED PROPERTY: -
LEM DATE DESCRIPTION OF PROPERTY xOF DATE OF DEATH
ITEM FOR JOINT MADE INOME NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINITY HELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENTS INTEREST
1' A. 08!27107 Home located at 9 Locust St.,Wormleysburg,PA 17043 115,700.00 50A/A 57,850.00
2. A. 08122107 .Home furnishings 30100 50% 150.00
3. A. 08105103 PSECU S1 Savings 61.15 1/3 20.38
B. .08105/03 PSECU St Savings 61.15 113, '' 20.38
C. 08/05103 :PSECU Si Savings 61.15 1/3, 20.39
4. A. 0WSM3 PSECU S4 Checking 250.48 113 83.49
B. 08/05/03 PSECU S4 Checking 250.48 1/3 83.49
C. 08105103 PSECU 54 Checking 250.48 I/3 84.50
TOTAL(Also enter on Line 6, Recapitulation) $ 58.31243
If more space is needed,use additional sheets of paper of the same size.
REV-1511 Ex+(10-09)
Qpennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Charles W. Lingle, Jr. 21-13-0921
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
AMOUNT
A. FUNERAL EXPENSES:
I' Fackler-Wiedeman Funeral Home 4,661.47
a. ADMINISTRATIVE COSTS: - J
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
city State—ZIP
Year(s)Commission Paid:
2. Attorney Fees: 1,850.00
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
<. Probate Fees: 128.50
S. Accountant Fees:
6. Tax Return Preparer Fees:
T PSECU L1 PSL loan 643.60
6. -PSECU L9 Visa loan 1,048.35
9. Kathleen Sbawser(co-exec.travel reimbursement) 200.00
10. Charles W.Lingle,III(co-exec.travel reimbursement) 200.00
TOTAL(Also enter on Line 9, Recapitulation) 8,731.92
If more space Is needed,use additional sheets of paper of the same size.
LAST WILL AND T ST MFNT
CHARLES W. LINGLE, JR.
I, Charles W. Lingle, Jr. of the Borough of Wormleysburg, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory, and understanding, do make, utter,
and publish this, my Last Will and Testament, hereby revoking all former Wills by me heretofore
made.
1. I order and direct that my Executor, hereinafter named, shall pay in full as soon as
may be conveniently possible after my decease my just debts and funeral expenses, including all
inheritance, estate, succession and legacy taxes of whatsoever nature and kind, both State and
Federal, to which my estate or the transfer of any property passing hereunder or otherwise passing
by reason of my death, may be subject, and to charge such taxes against the residue of my estate,
it being my intention that none of the aforesaid taxes or any of the property required to be included
in the gross estate under the provisions of any State or Federal Law now in force and effect or
hereafter enacted, shall be pro-rated among the persons interested in my estate and to whom such
property is or may be transferred or to whom any benefit accrues.
2. I give, devise and bequeath all the rest, residue and remainder of my.property, real,
personal and mixed, of whatsoever nature and wheresoever situate, of which I shall die seized and
possessed, or to which I shall be entitled at the time of my decease, to my daughter, Kathleen S.
Strawser, per stirpes, of Mechanicsburg, Cumberland County, Pennsylvania and my son, Charles
W. Lingle, III, per stirpes, of Wellsville, York County, Pennsylvania in equal shares.
3. I nominate, constitute and appoint my children, Kathleen S. Strawser and Charles
W. Lingle, III, or the survivor of them, co-Executors of this, my Last Will and Testament, to
serve without bond of any type whatsoever.
4. I direct that my Executor shall serve as Guardian of the estates of any minor
beneficiaries, to serve without bond of any type whatsoever.
IN WITNESS WHEREOF, I have to this, my Last Will and Testament, set my hand and
seal at the end'her6of, this If day, of Tune , 2006.
rr
CHARLES W.LING , I*..
The preceding instrument, consisting of this and two (2) pages, was on the date thereof
signed, published, and declared by Charles W. Lingle, Jr., the Testator therein named, as and for
his Last Will and Testament, in the presence of us, who at his request, in his presence, and in the
presence of etch other, have subscribed our names as witnesses hereto.
`. ..., •--WITNESS WITNESS
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA }
} ss
COUNTY OF DAUPHIN )
On this I' day of Jane, 2006, Charles W. Lingle, Jr., John A. Roe and Ann M.
Robinson, the Testator and the witnesses, respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to,the undersigned authority that the Testator
2
signed and executed the instrument as his Last Will and Testament, and that he signed willingly,
and that he executed it as his free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the Testator, signed the Will as witnesses and
that to the best of his/her knowledge, the Testator was at that time eighteen years of age or older,
of sound mind and under no constraint or undue influence.
WITNESyES:
ea) �.. 1'. (Seal)
IP CHARLES W. LINGLE
(Seal)
Subscribed, sworn to, and acknowledged before me by Charles W. Lingle, Jr., Testator,
John A. Roe and Ann M. Robinson, witnesses, this.L day of June , 2006.
Notary Public (Seal)
COMMONWEALTH OF PENNSYLVA'NIIr
NOTARIAL SEA— "`
EBONE' M. TURNER, Notary Pub frc
Susquehanna TWp., Dauphin County
My Commission Expires April 6, 20n9
3
THIS"DEED, made this 22nd day of August 2007
BETWEEN
Charles Weikel Lingle, Jr. widower, hereinafter called the Grantor,
AND
Charles Weikel Lingle, Jr., Widower, and James W. Lingle, single man, his
son, as joint tenants with rights of survivorship and not as tenants in common, hereinafter called
the Grantees.
WITNESSETH,that in consideration of mutual love and affection, in hand paid,
the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey unto
the said Grantees their heirs and assigns,
ALL THAT CERTAIN house and lot of ground situate in the Borough of
Wormleysburg, County of Cumberland and Commonwealth of Pennsylvania, bounded and
described as follows, to wit:
On the North by Locust Street; on the East by other part of the original Hawn lot; on the
South by lot, now or formerly of J. H. Freeburn; and on the West by Lot, now or formerly of
Annie B. Sheaffer. Containing twenty-eight (28) feet in front on Locust Street and eighty-seven
(87) feet in depth, more or less.
SAID premises are more fully described in accordance with a survey made by D.
P. Raffensperger, Registered Surveyor, dated November 27, 1959 as follows:
BEGINNING at a point on the Southeasterly side of Locust Street, said point being
97 feet Southwesterly of the corner of Locust Street and South Front Street; thence along lands
now or formerly of Wells Eckels and Ed Wambaugh South 41 degrees 30 minutes East 87 feet to
a point; thence along land now or formerly of Robert Woodring South 48 degrees 30 minutes West
28 feet to a point; thence along land now or formerly of William Ebner North 41 degrees 30
minutes West 87 feet passing through a partition wall and beyond to a point on the Southeasterly
side of Locust Street; thence along the same North 48 degrees 30 minutes East 28 feet to the Point
and Place of BEGINNING.
HAVING thereon erected the eastern half of a two and on-half story double stucco
dwelling house known as No. 9 Locust Street, Wormleysburg; PA.
BEING THE SAME premises which Mabel A. Quigley, widow, by Deed dated
February 11, 1960 and recorded in the Cumberland County Recorder of Deeds Office, in Deed
Book Q, Vol. 19, page 587 granted and conveyed unto Charles Weikel Lingle, Jr. and Martha J.
Lingle, his wife: Martha J. Lingle died March 1, 1991 vesting the entire property to Charles
Weikel Lingle, Jr., her husband.
This is a corrective Deed to correct a Deed dated June 1, 2006, recorded in the
Cumberland County Recorder of Deeds office in Book 274, page 4306.
This is a transfer between father to father and son and is not subject to transfer taxes.
TOGETHER with all and singular, the tenements, hereditament and appurtenances
to the same belonging or in anywise appertaining, and the reversion and reversions, remainder and
remainders, rents, issues and profits thereof; AND ALSO all of the estate, right, title, interest,
property, claim and demand whatsoever, both in law and equity, of the said party of the first part,
of, in, to or out of the said premises, and every part and parcel thereof.
TO HAVE AND TO HOLD the same premises, with all and singular the
appurtenances, unto the said parties of the second part, their heirs and assigns, to and for the only
proper use and on behalf of the said parties of the second part, their heirs and assigns.
AND THE SAID party of the first part covenants, promises, and agrees to and with
the said parties of the second part, their successors, heirs or assigns, by these Presents, that the
said party of the first part has not done, committed or knowingly or willingly suffered to be done,
committed any act, matter or thing whatsoever, whereby the premises hereby granted, or any part
thereof, is are, shall or may be impeached, charged or encumbered, in title, charge, estate or
otherwise howsoever.
IN WITNESS WHEREOF, the said Grantor has caused these presents to be
duly executed, the day and year first written above.
i
Witnesses:
(11?
CHARLES WEIKELII&O, J .
COMMONWEALTH OF PENNSYLVANIA }
} ss
COUNTY OF DAUPHIN )
On this 22" day of August 2007 before me, the undersigned officer, personally
appeared Charles Weikel Lingle, Jr., known to me (or satisfactorily proven) to be the person
whose name is subscribed to the within instrument, and acknowledged that he executed the same
for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL N tary Public (Seal)
DONNA M. MERNM. Notary Pubic
Susquehanna Twp., Dauphin Coumy
.My Commission Expires July 28, 2009
RECORDED DEED TO BE MAILED TO: Charles W. Lingle, Jr.
9 Locust Street
Wormleysburg, PA 17043
CERTIFICATE OF RESIDENCE
THE ADDRESS of the within named Grantee is: 9 Locust Street
Wormleysburg, PA 17043
A. ROE, Attorney
ROBERT P. ZIEGLER
RECORDER OF DEEDS : itix
CUMBERLAND COUNTY
1 COURTHOUSE SQUARE
CARLISLE, PA 17013
t y -
717-240-63707 3 '
Instrument Number-200732933
Recorded On 8/22/2007 At 12:19:34 PM *Total Pages- 4
•Instrument Type-DEED
Invoice Number-2773 User ID-RAK
•Grantor-LINGLE, CHARLES WEIKEL JR
•Grantee-LINGLE, CHARLES WEIKEL JR
•Customer-CHARLES WEIKEL
*FEES
STATE WRIT TAX $0.50 Certification Page
STATE JCS/ACCESS TO $10.00
JUSTICE DO NOT DETACH
RECORDING FEES - $11.50
RECORDER OF DEEDS
AFFORDABLE HOUSING $11.50 This page is now part
COUNTY ARCHIVES FEE $2.00 of this legal document.
ROD ARCHIVES FEE $3.00
TOTAL PAID $38.50
I Certify this to be recorded
in Cumberland County PA
4�
Of cuMBF ,p
a RECORDER O D EDS
r�so
"-Information denoted by an asterisk may change during
the verification process and may not be reflected on this page.
IIIIIIIIII IIIIIIIII
PSECO 10/03/2013
John Alexander Roe
Attorney-at-Law
2520 Doelme Rd.
Harrisburg, PA 17110
Re: CHARLES W LINGLE, Deceased.
PSECU Reference#2944645538687
Dear Attorney Roe:
The above referenced person has an account with PSECU which was opened on
March 13, 1991. The Share accounts were jointly held by Charles W. Lingle, James W.
Lingle, Charles W. Lingle, III and Kathleen S. Strawser. The joint owners were added on
August 5, 2003. The Personal Service Loan(PSL)and Visa loan were individually held.
The following are the Date of Death Balances for CHARLES W LINGLE's account with
PSECU:
Account Date of Death Balances Interest—August 1-10
Shares:
(SI) Savings $61.15 $0.00
(S4) Checking $250.48 $0.04
Loans:
(LI)PSL $643.60
(L9) Visa Loan $1,048.35
If the Estate has sufficient funds to pay off the decedent's PSL and Visa loan,please remit a
check,made payable to PSECU. The payoff amount on the PSL is $610.65 and the VISA,
$973.35. If there are not sufficient funds to pay off these loans,please submit a letter of
insolvency along with supporting documentation such as a final inheritance tax return and
financial accounting.
If you have any questions,please contact our department toll-free at (800)237-7328, press 6,
extension 3120 or email accountservices(a)psecu.com.
Sincerely,
L� �`
'§andy Fa ley
Member Service Representative
PSECU
Pennsylvania State Employees Credit Union
1 Credit Union Place, P.O. Box 67013, Harrisburg, PA 17106-7013 • 800.237.7328 • >>psecu.com
THIS CREDIT UNION IS FEDERALLY INSURED BY THE NATIONAL CREDIT UNION ADMINISTRATION.EQUAL OPPORTUNITY LENDER.