HomeMy WebLinkAbout12-13-13 (3) REV-1500 EX(02-11) 1505610105)(R) t!1
OFFICIAL USE ONLY
enns
PA Department of Revenue p Ylvania
Bureau of Individual Taxes r0`-t- County Code Year File Number
PO BOX 28o6oi INHERITANCE TAX RETURN
Harrisburg,PA 17128-o6oi RESIDENT DECEDENT 7l 11 nn4hr)
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
09/21/2012 12/04/1920
Decedent's Last Name Suffix Decedent's First Name MI
SPANGLER JR. CHARLES M
(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
CW 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
O 4.Limited Estate O 4a.Future Interest Compromise(date of p 5. Federal Estate Tax Return Required
death after 12-12-82)
O 6. Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received C=:) 10.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 Telephone Number
PAUL D. MURPHY-ARLES, ESQ (717) 737-2430
RENTER OF WILL$:OE O)MY
y ? p
G
First Line of Address
M � C'> c4
4660 TRINDLE ROAD r M w
Second Line of Address C>
C- C
SUITE 102 - : :
r-
City or Post Office State ZIP Code —8ATE FIL rn' t
CAMP HILL PA 17011
Correspondent's e-mail address: PDMURPHY @BOYLELITIGATION.COM
Under penalties of perjury,1 declare 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 the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE P N RE ONSIBLE OR FI G RETURN ATE
ADDRkSS
124 South Stree , Ca
SIGNATUR R ER THAN R ENTATIVE D TE
I
ADD
46 Trindle Road, Suite 102, Camp Hill, PA 17011
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610105 1505610105
1505610205
REV-1500 EX(Fl)
Decedent's Social Security Number
Decedent's Name: CHARLES M. SPANGLER, JR.
RECAPITULATION
1. Real Estate(Schedule A). ..... . . .. ... .. . ....... . .. .. ... .. . ... ........ 1. 60,000.00
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. 15,015.84
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested..... ... 7.
8. Total Gross Assets total Lines 1 through 7 8. 75,015.84
9. Funeral Expenses and Administrative Costs(Schedule H)........ ...... .. ... 9. 7,222.75
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1). .... . ......... 10. 97.34
11. Total Deductions(total Lines 9 and 10)........ . .. ..... .............. .. . 11. 7,320.09
12. Net Value of Estate(Line 8 minus Line 11) .............. . .. ... .. ........ 12. 67,695.75
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. 67,695.75
TAX CALCULATION-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 67,695.75 16. 3,046.31
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. 3,046.31
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 1505610205
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: 21-13-00445
DECEDENT'S NAME
CHARLES M. SPANGLER, JR.
STREETADDRESS
124 SOUTH 18TH STREET
CITY STATE ZIP
CAMP HILL PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 3,046.31
2. Credits/Payments
A.Prior Payments
B.Discount
Total Credits(A+B) (2)
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 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 3,046.31
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.......................................................................................... ❑ N
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ N
c. retain a reversionary interest.............................................................................................................................. ❑ 0
d. receive the promise for life of either payments,benefits or care?........................................I.............................. ❑ ■
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?.............. ❑
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 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[72 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)(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 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[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 4.5 percent,except as noted in[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 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-1502 EX+(12-1.2)
pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
CHARLES M. SPANGLER, JR.
21-13-00445
All real property owned solely or 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 fads.
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.
ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
DESCRIPTION
1 124 SOUTH 18TH STREET,CAMP HILL,PA 17011 60,000.00
TOTAL(Also enter on Line 1, Recapitulation.) $ 60,000.00
If more space is needed,use additional sheets of paper of the same size.
REV-15o8 EX+(08-12)
Jam=
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
CHARLES M. SPANGLER, JR.
21-13-00445
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. Checking Account Through PNC Bank;Account Number:5140074186 10,333.92
2. Savings Account Through PNC Bank;Account Number:5130065032 4,681.92
TOTAL(Also enter on Line 5, Recapitulation) $ 15,015.84
If more space is needed,use additional sheets of paper of the same size.
REV-151.1 EX+ (08-13)
1�" SCHEDULE H
q: pennsylvania
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
CHARLES M. SPANGLER, JR. 2� _� 3_fl!1L►LFS
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Myers-Harner Funeral Home, Inc. 3,472.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees: 3,750.75
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:
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
TOTAL(Also enter on Line 9, Recapitulation) $ 7,222.75
If more space is needed,use additional sheets of paper of the same size.
REV-7.512 EX+ (12-1.2)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
CHARLES M. SPANGLER, JR. 21-13-00445
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 West Shore EMS 97.34
TOTAL(Also enter on Line 10, Recapitulation) $ 97.34
If more space is needed,insert additional sheets of the same size.
REV-IS13 EX+(01-10)
pennsylvania SCH E DU LE ]
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
CHARLES M. SPANGLER, JR. 21 -11-00445
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
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. Michael J.Spangler Son 100%
124 South 18th Street
Camp Hill,PA 17011
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II - ENTER TOTAL 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.
I, CHARLES M. SPANGLER, JR.. , now of Camp Bill,
Cumberland County, Pennsylvania, declare this to be my Last
Will and Testament and revoke all prior Wills and Codicils
made by me.
ITEM I.' I direct that all of my just debts and
funeral expenses, including my gravemarker, shall be paid from
my estate as soon as practicable after my decease as a part of
the administration expenses of my estate.
ITEM II: T give and devise all of my estate of every
nature and wherever situate to my son, MICHAEL JAY SPANGLER,
now of Camp Hill, Cumberland County, Pennsylvania, provided he
shall. survive me by thirty (30) days.
ITEM I11. In the event that my. son, MICHAEL JAY
SPANGLER, shall have predeceased me or died on or before the
thirtieth day following my death, I then give and devise all
of my estate of every nature and wherever situate unto my sister,
MRS. ETHEL COBURN, now of Harrisburg, Dauphin County, Pennsylvania
ITEM IV. I appoint my son, MICHAEL JAY SPANGLER, as
Executor of this my Last Will and Testament. If he should fail
to qualify or cease to act as Executor, I appoint my sister,
MRS. ETHEL, COBURN, as Executrix of this my Last Will and Testamen
No bond shall be required by my Trustee or personal representativ
in any jurisdiction.
ITEM V. In addition to the powers given to my Executor
and Contingent Executrix by operation of lw,7, the following
powers are herein given to them. to be exercised by them or the
survivor of them at their sole discretion:
and to deposit investments under agreements and pay a.s•sessment.s
and to exercise all rights of ,an investor;
C. To hold investments in the name of a nominee or to
compromise controversies with respect to any assets held by him;
D. To exchange or sell for cash, property or credit,
publicly or privately, or to lease for any term without liability
to see to the application of the consideration and to give options
for such purposes without obligation to repudiate them in the
favor of a higher offer and to mortgage any assets held by him;
F. To make distributions in cash or kind or. partly in
each at the valuations fixed by each and the right to borrow
money, including the right to, borrow from themselves as Executor
or Contingent Executrix; and
F. To exercise and dispose of warrants and to loan to
and buy property from my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and
7 _
seal this r/ �y day of ... �.:�.:�'�; �� 1971:
Charles M. Span.g,ler,`;,J'r.
The preceding instrument consisting of this and one other type--
written page, identified by the signature of the testator, was
on the day and date thereof signed, published and declared by
Charles M. Spangler, Jr. , the testator therein named, as and
for his last Will-Pi the presence of us, who, at his request,
in his presence and in the presence of each other have subscribed
our names ,as witnesses hereto. /
k>4
__. ._...:rte•-----s -- �....��.'•.. .........,_ i
r
Cumberland County, Pennsylvania, declare this to be my Last
Will and Testament and revolve all prior Wills and Codicils
made by me.
ITEM I.- I direct that all of my just debts and
funeral expenses, including my gravemarker, shall be paid from
my estate as soon As practicable after my decease as a part of -
the administration expenses of my estate.
ITEM II. I give and devise all of my estate of every
nature and whereve.r, situate .to my son, MICHAEL JAY SPANGLER,
now of Camp Hill, Cumberland County, Pennsylvania, provided he
shall survive me by thirty (30) days.
ITEM 111. In the event that my son, MICIiAEL JAY
SPANGLER, shall have predeceased me or died on or before the
thirtieth day.-following my death, I then give and devise all
of my estate of every nature. and wherever situate unto my sister,
MRS. ETIiEL .COBURN, now of Harrisburg, Dauphin County, Pennsylvania.
ITEM IV. I appoint my son, MICHAEL JAY SPANGLER, as
Executor of this ray Last Will and Testament. If he should fail
to qualify or cease to act as Executor, I appoint my sister,
i
;.MRS. ETHEL COBURN, .as Executrix of this my Last Will and Testament.
-No bond shall be required by my'Trustee or personal representative
in any jurisdiction.
ITEM V. . In addition to the powers given to my Executor
and Contingent Executrix by operation of law, the following
powers are herein given to them• to be exercised by them or the
survivor of them at their sole discretion:
IF
and to exercise all rights of .an investor;
C. To hold investments in the name of a nominee or to
compromise controversies with respect to any assets held by him;
D. To exchange or sell for cash, property or credit,
publicly or privately, or to lease for any term without liability
to see to the application of the consideration and to give options
for such purposes .without obligation to repudiate them in the
favor of a higher offer and to mortgage any assets held by him;
E. To make distributions in cash or kind or partly in
each at the valuations fixed by each and the right to borrow
money, including the right to borrow from themselves as Executor.
or Contingent Executrix; and
F. To exercise and dispose of warrants and to loan to
and buy property from my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal this day of+ ,5:,:; ���.l , 1979.4-
i
Charles M. Spangler,;.�Tr.
The preceding instrument consisting of this and one other type-
written page, identified by the signature of the testator, was
on the play and. .date thereof signed, published and declared by
Charles M. Spangler, Jr. , the. testator therein named, as and
for his last Will 'n the presence of us, who, at his request,
in his jresence an.1 in the presence of each other have subscribed
our napes as witn6„ses hereto.
f
December 27, 2012
Michael Spangler
RE: 124 So. 18th St.,Camp Hill, Pa. 17011
Parcel#01220536119
Dear Michael Spangler:
I was asked to do a market analysis regarding the referenced property above. My findings are as
follows:
The subject property has many challenges. The exterior of the home is in need of major repairs,e.g.
windows,roofing approximately 30+yrs old, original asbestos siding,gutters&down spouts need
replaced,the enclosed rear porch has the roof falling into the center of it.
The interior of the home is in need of painting. The kitchen and bathroom require major up-dating and
the floors need repaired or replaced.
The property has 2 bedrooms,one bath,small living room,dining room and an eat in kitchen. It has a
full basement and a walk-up attic. It also has a 2 car,cement block garage in need of much repair.
The average Sq. Ft. price for properties sold in 2012,in need of rehab,was$54.75 Sq. Ft. The properties
I have used in Camp Hill range from$37.89 Sq. Ft. (104 So. 18th St.)to$79.37 Sq. Ft. (2023 Yale Ave.). In
my professional opinion,the subject property would sell anywhere from $60,000 to$75,000 in its
present condition.
If you have any further questions, please contact me at the information below.
Sincerely,
Dawn K. Moberg /
REMAX 1st. Advantage
717-975-8860 Direct
717-503-9334 Cell
717-591-5555 Office
?yam
LEADING PNC
IiE WAN;
August 20, 2013
Paul D Murphy Ahles Esq.
Boyle Litigation
4660 Trindle Rd Ste 102
Camp Hill; PA 17011
RE: Charles M Spangler
SSN: 195-07-1339
DOD: 09-21-2012
Dear Mr. Murphy:
In response to your request for Date of Death (DOD) balances for the customer noted above, our
records show the folio-vving:
Checking Account
Account 4 5140074186 Established: 05-01-1978
CHARLES M SPANGLER JR
DOD balance: $ 10,333.92 non interest bearing
Savings Account
Account 4 51.30065032 Established: 07-01-1982
CHARLES M SPANGLER JR
DOD balance: $ 4,681.92 + 0.03 accrued interest
Interest paid 01-01-2012 thru 09-21-2012 $ 0.31 YTD
Please note that this office provides date of death balances for deposit accounts (IRAs; CDs. Checking and
Savings). We du not process any financial transactions or provide.statements. If you need assistance with
any of these items, please.call 1-888-PNC-BANK(1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
National Financial Services Center
PNC Bank, N.A.
Member FDIC
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