HomeMy WebLinkAbout05-20-14 DATE: Commonwealth of Pennsylvania
SUBJECT DOCKETING NONRESIDENT DECEDENT
FILE INFORMATION
TO:
v+nr COUNTY REGISTER OF WILLS
FROM: ELIZABETH A BLOOM
TAX EXAMINER 2
Inheritance Tax Division
Bureau of Individual Taxes
Department of Revenue
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE pennsylvama
BUREAU OF INDIVIDUAL TAXES NOTICE OF NONRESIDENT INHERITANCE _ DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION TAX APPRAISEMENT, ALLOWANCE OR REV-537 EX AFP (12-13)
PD sax 2e0601 DISALLOWANCE OF DEDUCTIONS,
HARRISBURG PA 1712E-0601 AND ASSESSMENT OF TAX
DATE 05-19-2014
ESTATE OF SHAW PATRICIA M
DATE OF DEATH 11-13-1994
FILE NUMBER 99 14-0355
COUNTY NON-RESIDENT
THERESA L SHADE WIX ESQ ACN 101
WIX WENGER & WEIDNER APPEAL DATE: 07-18-2014
4605 DUKE ST (See reverse side under Objections) ---I
HARRISBURG PA 17109 Amount Remitted � I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
PA DEPARTMENT OF REVENUE
P.O. BOX 280601
HARRISBURG, PA 17128-0601
CUT. ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4_
-----'-'----'-----------------------------------------------------------------------------
REV-537 EX AFP (12-13) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SHAW PATRICIA M FILE NO. 99 14-0355 ACN 101 DATE 05-19-2014
TAX COMPUTATION METHOD ELECTED: (X ) FLAT RATE ( ) PROPORTIONATE
TAX RETURN WAS: ( ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 81500.00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) (2) .00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion
4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your
S. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 161.21 tax payment.
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
B. Total Assets (B) 8,661.21
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. Total Deductions (11) .00
12. Net Value of Tax Return (12) 8,661 .21
13. Charitable/Governmental Bequests (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 8,661 .21
n y ,
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, lc7_, 18 and!i9 will"
reflect figures that include the total of ALL returns assessed toYdW:te. "� � �
Cy,ASSESSMENT OF TAX: rn y ate' c'>
15. Amount of Line 14 at Spousal rate (15) .00 X 03'-n= "�-'?
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 8,661 .21 X 06,5.=Z- r77 r )519_`f6P
17. Amount of Line 14 at Sibling rate (17) •00 X 0(6
n
le. Amount of Line 14 taxable at Collateral/Class B rate (l e) •00 X 1 514.0�
19, Principal Tax Due ��lC„�-^•_:., -
T X CREDITS:
PAYMEN RECEIPT ZS 011NT (+) AMOUNT PAID b.
DATE NUMBER INTEREST/PEN PAID L-} r"'' !17 C7
S -Tt
INTEREST IS CHARGED FROM 08-14-1995 TO 05-27-2014 TOTAL TAX CREDIT 100
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 519.67
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 601 .87
TOTAL DUE 1 ,121 .54
* 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 11ry�
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
REV-1737-2EX+(6=08) SCHEDULE A, PART 1
pennsylvania REAL ESTATE
DEPARTMENT OF REVENUE IN PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF FILE NUMBER
Shaw Patricia M. 21 13 0815
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies),having its
situs in Pennsylvania. Property jointly-owned with right of survivorship should be disclosed on Schedule F.All real estate must be
reported at fair market value,which 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 and both having reasonable knowledge of the relevant facts.
ITEM
NUMBER DESCRIPTION VALUE AT DATE OF DEATH
1. 1759 Sheepford Road, Mechanicsburg, Lower Allen Township, Cumberland County, PA 8,500.00
(Owned by Patricia M. Shaw who died on November 13, 1994, The Estate of Patricia M.
Shaw conveyed said property unto Joseph L, Otto and Dixie L. Otto on January 7, 2014)
(See Schedule A, Exhibit 1)
"*Vernon D. Edwards, Administrator of the Estate of Paticia M. Shaw, filed a Petition for
the sale of the real estate on August 27, 2013. On November 25, 2013, the Honorable
Thomas A. Placey Ordered and Decreed that the property could be sold. Attached hereto is
a copy of the Petition for Approval of the Sale of Real Estate and the Court Order dated
November 25, 2013.
PART 1 TOTAL
$ 8,500.00
PART 2 TOTAL
(From reverse side.) $
TOTAL (Also enter on Line 1, Recapitulation) $ 1500,00
(If more space is needed,use additional sheets of paper of the same size)
rva.r,..ae'IXe..emmt. amraroa fses7�rrbw000.nos�
A. Settlement.Statement U.S'.Department of Housing and Urban Devefoamen
S.Tyne of Loan OMB iNo.2502-0265
1. QFHA 2 OFmHA 3. OConv.Undns 6.Fie Number 7.Loan Number 0.Mortgage IasuranceCase Number
4. vA 5. Cane.In PYO13.104RCS
C.Note: IM,eew MsExpress Settlement System
WNWNQ 66,4M„bbW�rtWbIkRbM�rpbX�UrbtabYSm08IX mYrGrr YnirlGrtt V�atlpt�vf
mM'Dmon M+>,abme Fv a,tW wiYYteU 6.GM tWt maSHb+tM6 '
D.NAME OF e0RROWER Joseph L Otto and Dixie L Otto
ADDRESS:
E.NAME OF SELLER Estate of Patricia M.Shaw
ADDRESS:
F.NAME OF LENDER
ADDRESS:
G.PROPERTY ADDRESS: 1759 Sheepford Road,Mechanicsburg,PA 17055
Parcel 13.27.188-010 Lower Allen Township
H.SETTLEMENT AGENT: Pyramid Land Transfer LLC
PUKE OF SETTLEMENT: 26 West High Street Carlisle PA 17013
I.SETTLEMENT DATE: 0110772014
J.SUMMARY OF BORROWERS TRANS G 0 : K.SUMMARY OF SELLERS TRANSACTION:
VD.GROSS AMOUNT DUE FROM BORROWER 400.GROSS AMOUNT DUE TO SELLER
101. Contract sales prim 85NA0 401. Coned bates 1XIM 9500.00
102 Personal orworty 407 Persma!property
103. Senkmenl dhOmes to benewer MIM 1400 951.50 401
1044 404.
105.
Ad' ds for Gems paid ivy seder M advance Ad ustmeMm for Items paid by sager In advanm
108. SctadTaxes 01ID7t14toW30/14 16111 4094 School Taxes 01107114to06130M4 16121
109. 409.
110, 410.
111. 411.
112 412
120,GROSS AMOUNT DUE FROM BORROWER 961771 420.GROSS AMOUNT OUE TO SELLER 8 66121
200.AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500.REDUCTIONS IN AMOUNT DUE TO SELLER
201. Deposit o earnest money 1001100 501. Excess see arctruu'nhn
202 Principal amount dnew loans 502. Settlement chames to seler net 7783.69
203. Existing bats)taken subject to 503. Existing ba4sl taken ymiect to
204. 504, Payoff of Find Modgm Loan
505. dsemM mat ban
206. 506.
207. 507. EsomvWa Warmer 874.75
208. 5D8.
209. 509.
Ad'ustmefds for hems urnmid by slier Adfustments for Items unpaid by seller
211. Courev taxes 0110f114to01107114 277 511. catinty taxes 01811114to0110TN4 1 277
213. 513.
214. Elk
215. 515.
216. 516.
217. 517.
218. 510.
219. 519.
22D.TOTAL PAID BYIFOR BORROWER 100277 520.TOTAL REDUCTION AMOUNT DUE SELLER 8,661.21
300.CASH AT SETTLEMENT FROM OR TO BORROWER N0.CASH AT SETTLEMENT TO OR FROM SELLER
301. Gross amamt due from earmvrer One 1201 1 9.512.711 601. Cvoss amaum tlue to senor 420 866121
1 3Q2. Less amexas paid byAor bomamr One 220 1,002771 602, Less redttct+ah amrxmtMre saner 520 856121
303.CASH FROM BORROWER 1 8,509.941 603.CASH TO SELLER 0.00
i
atresmvra rUMM to»sDasn GiATExaFM:MwmnKm�ui,eerrNtbhmuhettrtttvmfffinrGbgt'oAmtitwebab ttmwaw wtwfia.awX,e.roiwmfr,epr�{
nMpe59MlayIX WK WGMMq YngMm ywteY b,l,b nIXiNb IM,AUW�XA In9 bhmYex Ttl Y M MUw„PVb6 T1e Gvb�e arM P,b UeiEW m
W Wtl lnwmueibe�areo Ao�erUap vnlw�eWn
dra�nn�i�'t"`czsi�sa`m 6�wm�iwp4•se.:EWao>uWis4w ae>b.a.r>wypXn.mw+�.m,rta M+rzfrw,sc.mew=.
TMb[M.yeil bxlCj,4lb nrOw+a by M
IXellhewpy •¢Te OtN: .o�w.mn.atyyry bIXxxblmnntM.XYmNMAa'xb mIX m,ennwn*MIXUOaT
w�. N%ImnYy MarnmW namtMNb uxbnwYbmimmMtmppmkvyfrwgnnmW.
tilt ! bDSewslbNXNTUftE(Sk r
aeuEWCIaaW WJLLaa MOneba:
Schedule A, Part 1, Exhibit 1
PI•MPq gYbro M mq,Mb Imn NU0.t(395{MNt@z1.Ua51
U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Flee Number.PY013.104 PAGE
SETTLEMENT STATEMENT T&E=m s em
L SETTLEMENT CHARGES PAID FROM PAID FROM
700.TOTAL SALESBROKERS COMMISSION based on ptice s8,500.00 0,35.294=3,000.00 BORROWER'S SELLERS
Olvision o(commiswn 700 esfotmws. FUNDSAT FUNDSAT
701. 3,000.00 to ERA•NRT inc SETTLEMENT SETTLEMENT
702. S so
703, Commission Paid mSetfiernerd 3000.00
704. Adcabonal Burka CamnBsion to ERA.NRT INC. 595.00 785.00
800.ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan OrkmIallon Fee %
802 Loan Discount %
803. Awasal F
804. Cade Reml .
805,
806.
807.
BOB.
809.
810.
811.
900.ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901. Interest Fm to ps /day
-
902 Monclam,Insumnoe Premium fa to
903. Hard htsurence Premium for to
904.
905.
1000.RESERVES DEPOSITED WITH LENDER FOR
10D1.Harardlnsurance mo.0,$ fm)
1002.Mai Insurance mo.db S tmo
1003. Ta mo.o,$ me,
1004.County Ta mm s %08 hno
1005.School tares ma 28,02 Imo
1009.flulmmate kvetysts Ad
1100.TITLE CHARGES
501.Set emesm orClosinq Fee
1102.A05tmoa TMe Search
1103.Tote EzeminaAm
1104,Costs m Vtttc We er&Weidner 293.69
1105.DcoumentRelsenstion, to Wit<Wenger&Weidner 200.00
1106. Fns
1107.AHOSWS fees to Wlz Wenger&Weidner 4,000.00
iaiude5 shove home;No:
1108,Tifle Insunutm to PVmmld Land Transfer LLC 500.00
includes above Rerns No:
1109.Lenders Pol'
1110.Owner's poky 8,500.00 •500.00
tilt.
1112.
4113,
5200,GOVERNMENT RECORDING AND TRANSFER CHARGES
1201 Fees Deed 6700 ;Release 67.00
1202 5.00 85,00
1213.Gets,TmMmms Deed$85.00 ;MoqMS 85.00
1204.Elearatk:
Fes to ACCP Elecdnnle Filing 4.50
205.
5300.ADDITIONAL SETTLEMENT CHARGES
301 Ta CeffifigAw Fee to Saidis Sullivan&Rogers 10.00
1302,
1303,
1304,
1305.
1306,
1307.
308.
1400.TOTAL SETTLEMENT CHARGES im on rim 103 Section J end 502 Section 851.50 7783.69
�, RIm GERtFKJ.t10NaeuYFR N10 en�Ea
IrMf MYeKM1NrM 6GMIM$IMIIM91tlb VR EGIa bwi.lq YM1q�.•Y•YU]gb YYll•b ggqne•aqlm}b tlW 61WM11tiY•mN•Ri•IYRNRIXbJ1M
,.w•a heaY.MJ(0lrlmv•GY,G•��-- 'l��'7�C?
4�iLWu
wuegwertsncaweroarmxvusvuurE RNSESUn:aerrtsrolta m.m�°m�s;.vYm..�sfY°1Y,/+a/.wan+e.".+�nrn~°wq•w»..r.m.c..�raaesena+veu,
uxnE4sr+rES OxttnsoRUrrsawa roan oEeu4TiEn uoexCOrmOSlar �'`�TT IX �LY f�ei!//T�/Y •m w.q,�wa
CNI INCWOEAFME aNO aMPoSaM1EM.FOR OETaI.a SEE TIYLE tR `�
U.S.000E 5£Cnefltan aNn eECnOR ta4
C 7 �
cow ' O
r`
THE MATTER OF CUMBERLAND C< PTY 3 ri
THE ESTATE OF OFFICE OF REGISTER Of WILLS ,n
PATRICIA M. SHAW NO. 21-13-0815,n 117 u, o
Ca _�
Petition for Approval of the Sale of Real Estate
TO THE HONORABLE, THE JUDGES OF SAID COURT:
AND NOW comes the Petitioner, Vernon D. Edwards, Administrator of the Estate
of Patricia M. Shaw, deceased, by and through his attorney, Theresa L. Shade Wix,
Esquire, of Wix;-Wenger&Weidner, and hereby respectfully avers as follows:
1. Petitioner, Vernon D. Edwards, is the Administrator of the Estate of Patricia M.
Shaw.
2. Theodore R. Barker is the titled owner of property located at 1759 Sheepford
Road, Lower Allen Township, Mechanicsburg, Cumberland County,
Pennsylvania (hereinafter referred to as the "Property"). A copy of the Deed to
the Property is attached hereto as Exhibit "A".
3. Vernon D. Edwards is the grandson of Theodore R. Barker.
4. On April 22, 2013, Vernon D. Edwards, as the grandson and heir of Theodore R.
Barker, entered into an Agreement of Sale with Joseph L. Otto and Dixie L. Otto.
for the sale of the Property located at 1759 Sheepford Road.
5. Pursuant to the Agreement of Sale, the total purchase price of the Property is
$8,500.00.
6. There are title issues with the Property as set forth in the ensuing paragraphs.
7. Theodore R. Barker died testate on December 12, .1984 in West Virginia. His
estate was probated in Jefferson County, West Virginia. His heir was his wife,
Margaret E. Barker. Theodore Barker's estate was not probated in
Pennsylvania.
8. Margaret E. Barker died testate on December 29, 1993. Her estate was probated
in Jefferson County, West Virginia. Margaret Barker's estate was not probated in
Pennsylvania.
9. In her Will, Margaret E. Barker bequeathed the Property located at 1759
Sheepford Road to her daughter, Patricia Margaret Shaw.
10, Patricia M. Shaw died intestate on November 13, 1994 and was a resident of
Maryland. Her estate was not probated in Maryland nor in Pennsylvania. She
was survived by her husband, James E. Shaw; two sons, Vernon D. Edwards
and Eugene P. Edwards; and a step-daughter, Bonnie Van Gundy.
11. Mrs. Shaw's husband, James E. Shaw, died on May 15, 2012 and was a resident
of the state of Alabama. Mr. Shaw is survived by his daughter, Bonnie Van
Gundy and his two step-sons, Vernon D. Edwards and Eugene P. Edwards.
12. Theodore R. Barker's estate never transferred title to the Property to his wife,
Margaret E. Barker; nor did Margaret E. Barker's estate transfer title to the
Property to her daughter, Patricia M. Shaw. Therefore, there are title issues
regarding the Property.
13. On August 7, 2013, Vernon D. Edwards was appointed Administrator of the
Estate of Patricia M. Shaw with his sole purpose of his appointment being to sell
the Property.
14. The sole item in Mrs. Shaw's estate is the Property located at 1759 Sheepford
Road, which she inherited from her mother, Margaret E. Barker.
15. Any and all Pennsylvania Inheritance Taxes due and owing will be paid by the
Estate of Patricia M. Shaw from the proceeds of the real estate settlement.
16. The Buyers of the Property through their Counsel, Robert C. Saidis, Esquire, of
Saidis Sullivan & Rogers, have requested a Court Order approving the sale of
the Property due to the title issues created by the omission of Deed transfers in
the chain of title of the Property.
17. The three interested parties regarding the Sellers of the Property; Vernon
D. Edwards, Eugene P. Edwards and Bonnie Van Gundy, have all received
notice of the sale of the Property. Eugene P. Edwards and Bonnie Van
Gundy have executed Renunciations appointing Vernon D. Edwards as
2
Administrator of the Estate of Patricia M. Shaw.
18. No judge has ruled upon any issue in this matter or any issue regarding
the Estate of Patricia M. Shaw.
19. On August 20, 2013, Robert C. Saidis, Esquire, of Saidis Sullivan &
Rogers, counsel for the Buyers, stated that he concurs with the allegations
set forth herein.
20. Petitioner requests that the Court approve the sale of the Property and
grant Petitioner the authority to execute the respective Deed and all other
documents related to the sale of the Property as Administrator of the
Estate of Patricia M. Shaw.
WHEREFORE, Petitioner requests and prays your Honorable Court to
approve the sale of the Property located at 1759 Sheepford Road,
Mechanicsburg, Cumberland County, Pennsylvania.
PETITIONER
Date: i��pl!
Vernon D. Edwards, Administrator of the
Estate of Patricia M. Shaw
Respectfully submitted,
Date: ` 1a(a��L3 Bya �9- Qif GJa
t Theresa L. Shade Wix, Esq., ID #43089
Wix, Wenger & Weidner
4705 Duke Street
Harrisburg, PA 17109
(717) 652-8455
Attorneys for Petitioner
REV-14MEX(01-10) 2 t
pennsylvania INHERITANCE TAX
' DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 260601
DECEDENT'S NAME FILE NUMBER
SHAW PATRICIA M 99140355
REVIEWED BY ACN
Bloom Agent ID 097 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
H Reduced the schedule to zero.
Section 9116(b){2) of the inheritance and Estate Tax Act of 1991 sets forth the
method of computation of Inheritance Tax in the estate of a nonresident decedent.
When the tax is calculated by the flat rate method, the only deductions allowed by the
statute are any mortgages, liens or taxes that encumbered the Pennsylvania property
which were due and owing as of the decedent's date of death.
ROW Page 1