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OFFICIAL USE ONLY
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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REV-1500 EX + (6-00)
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FILE NUMBER
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST,AND MIDDLE INITIAL)
Brownawe11 Richard L.
DATE OF DEATH (MM-DD-YEAR)
NUMBER
DATE OF BIRTH (MM~DD-YEAA)
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
196-14-0516
THIS RETURN MUST BE FILED IN OUPUCATEWlTH THE
04 26 1994
IF APPllCA L UR IVING SPOU
04/13 1925
'5 NAME LAST, FIRST. AND MIDDLE INITIAL)
REGISTER OF WILLS
SOCIAL SECURt Y NUM
Brownawe1l, Semone H.
X 1. Original Return
4. Limited Estate
X 6. Decedent Died Testate
o
3 date of death
. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
2.
4a.
7.
Supplemental Return
Future Interest Compromise (date of death after 12-12 -82)
Decedent Maintained a Living Trust
NAME
(Attach copy of Trust)
010. SpousalPavertyCredlt 0 11. Electlan to tax under Sec. 9113(A)
(dateaf death between 12-31-91 and 1-1-95) (Attach Sch 0)
, j_~~."L1;;CC/R\IlESPOHDENCE t CaNFI~NTIAL'I"AX 1NF000MATIQl\lfilatltD;.IllMCTl!~1G~;j
COMPLETE MAILING ADDRESS
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(Attach copy of WIIQ
o 9. Litigation Proceeds Received
Ro er B. Irwin Es .
FIRM NAME (If Appllcable)
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
60 West Pomfret Street
West Pomfret Professional
Carlisle, PA 17013
Bldg.
17,307.;00
None
None
(1)
(2)
(3)
"OFFICIAL USE ONLY
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1. Real Estate (Schedule A)
2. Slocks and Bonds (Schedule B)
3. Closely Held Corporation. Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (tolal Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Sub'ect to Tax (Line 12 minus Line 13)
(8) 17,307.00
(11) 4.735.50
(12) 12,571.50
(13)
(14) 12,571.50
(4)
(5)
None
None
(6)
None
None
4,735.50
None
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax 1.1") C. c:T\
rate, or transfers under Sec. 9116(aX1.2) ~ 71\JLJ
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
x ,0 6 (15) 761./.;),,4
X ,0 6 (16)
X ,12 (17) 0.00
X ,15 (18) 0.00
(19) 754.29
Copyright (c) 2000 farm software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
~
STREET ADDRESS
225 Mt. Zion Road
CITY I STATE I ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
S. Prior Payments
C. Discount
(1)
754.29
Total Credits ( A + 8 + C) (2)
3. Interest/Penalty jf applicable
D. Interest
E. Penalty
0.00
480. 71
"'ii"";,:""
WiUi!!!iiUi
Total Interest/Penalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make. Check Payable 10: REGISTER. OF. WILLS, AGENT
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'_''''''_''''_'_,_,."':',,,__....,,'......,.._...,. .",',',:.,'",,_.' ,.,c":,",'.""''',::..-....-._...
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BL.OCKS
1.
480. 71
0.00
1,235.00
0.00
1,235.00
Wi!l!!)!
Did decedent make a transfer and:
a. retain the use or income of the property transferred;
b. retain the right to designate who shall use the property transferred or its income: .
c. retain a reversionary interest; or.
d. receive the promise for life of either payments. benefits or care?
2. If death occurred after December 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.
Ves No
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Under penalties of perjury, I 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.
SIGNATU E OF PERSON RESPONSIBLE FOR FILING RETURN Semone H. Brownawell
230 Mt. Zion Road
---------------------------------------------------
Carlisle, PA 17013
IRWIN McKNIGHT & HUGHES
60 West Pomfret Street
-- -c~i-].-isi,;,-PA-- - i i613-- - - - - --- -- ----- ----- -- ----
DATE
'f1/6(Vv
DATE
For dates of de or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (iJ].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (i0]. The statute does not exemot 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 twenty-one 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% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116( 1.2)
[72 P.S. 9116(aX 1 J].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.$. 9116(aX1.3)J. 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.
Copyrlght (c) 2000 form software only The lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
REII-1502 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Richard L. Brownawe11 SS# 196-14-0516 04/26/1994 21-02-
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
knowledne of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
1 lot, Middle Road, Lower Mifflin Township, Cumbo Co. - 1994 17,307.00
assessment (12.82) X common level ration
SCHEDULE A
REAL ESTATE
TOTAL (Also enter on line 1, Recapitulation) $ 17,307.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1~97)
" REV-1511 EX +(1-97)
ESTATE OF
Richard L. Brownawe11
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
SSfj 196-14-0516
04/26/1994
FILE NUMBER
21-02-
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES,
1 Egger Funeral Home 3,296.00
2 Westminster Cemetery 650.00
B. ADMINISTRATIVE COSTS,
1. Personal Representative's Commissions
Name of Personal Representative(s}
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
-
Year(s) Commission Paid:
2. Attorney's Fees IRWIN McKNIGHT & HUGHES 750.00
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
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Recorder of Deeds - recording fee 29.50
2 Register of Wills - filing fee 10.00
TOTAL (Also enter on line 9. Recapitulation) $ 4,735.50
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Ine.
Form REV-1511 EX (Rev. 1-97)
REV-1513 EX +(9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Richard L. Brownawe11
SCHEDULE J
BENEFICIARIES
SSff 196-14-0516
04/26/1994
FILE NUMBER
21-02-
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS {inc.ludeOl.ltdght spousal di~tributions. and
transfers under Sec. 9116(a)(1.2)]
1 Semone H. Brownawe11
230 Mt. Zion Road
Carlisle, PA 17013
RELATIONSHIP TO DEqDENT AMOUNT OR S~Rr
Do Not List Trustee(s) OF ESTATE
Spouse remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S
0.00
(If more space is needed. insert additional sheets of the same size)
Copyright(e) looo form software only The LaCKner Group. Inc.
Form REV-1513 EX (Rev. 9~OOI
lLagt
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anb
m:egtament
I, RICHARD L. BROWNAWELL, of Lower Frankford Township, Cumber-
land County, Pennsylvania, do make and publish this as and for my
last will and testament, hereby revoking any and all wills hereto-
fore made by me.
1. I direct my executrix to pay all of my debts, funeral and
administrative expenses a6 Boon as convenient after my decease.
2. I authorize and empower my executrix to sell any realty
owned by me at my death at either public or private sale, and to give
good and sufficient deeds therefor, in fee simple, as I could do if
living. My executrix is authorized and empowered to continue to en-
gage in any business in which I may be engaged at my death, for a
period of one year after my death.
3. All the rest, residue and remainder of my property, real and
personal, I give, devise and bequeath to my wife, Semone K.
Brownawell.
4. If' Semone K. Brownawell should not survive me, then I give,
devise and bequeath all of my property, real and personal, to my
children, share and share alike. Should any child be under the age
of twenty-one years at my death, then all of my property given herein
shall be held in trust by Farmers Trust Company, Carlisle, Pennsyl-
vania. The trustee, a5 well as my executrix, are hereby authorized
to retain, unconverted, any property, real or personal, that I may
own at my death, and shall be undHr no dut)r to convert the same into
legal investments. The trustee shall have the power and authority to
sell, transfer, convey, invest and I".:'linvest and to pay over the net
income of the trust property, to Qr for the UBe and benefit of any of
said children, whet,her under or ove::.' twenty-one y,~ars, or to accumu-
late the same in the sole discretion of the trustee. The trustee
shall be under no duty to distribute or use the income equally for
each of said chll dren, but may distribute or use it unequally in its
discretion. The trustee is also authorized and empowered to pay over
ta, or for the use and benefit of any of said children, whether under
or over twenty-one years, such portj.on of 1 or all of 1 the principal
of the trust estate as in its sole discretion seems proper, for the
maintenance, education or setting up of a child in business or in a
. -,
profession or for similar purposes
The trustee shall be under no
duty to distribute or use the principal equally for each of said
children but may distribute or use principal unequally in its discre-
tion. My primary object is to insure the proper support, maintenance
etc., of such children as may be under twenty-one years of age. When
the youngest of said children reaches the age of twenty-one years,
then whatever remains of income or principal of the trust estate
shall be distributed equally to saId children, share and share alike;
the child or children ot: any deCe8<3ea cnlld taking "he ShdI'e theiX'
parent would have taken if living, and subject to the same trust pro-
visions if under twenty-one years of age at that time.
5. I nominate and appoint Semone K. Brownawell, to be the exe-
cutrix of this my last will and testament without the filing of any
bond. Should she die before my death, renounce, or refuse to serve
for any reason, or die leaving any of my estate unadministered, my
eldest child being under the age of twenty-one years, I nominate and
appoint Farmers Trust Company as substitute executor with the same
powers as are given herein to my executrix, and also without the
filing of any bond. If, however, at my death, any child of mine is
twenty-one years or older, such child or children shall be the sub-
stltutt: eiCecutor or executors of t.;'""\ls m:{ 1ast: ~.!111 a..YJ.d t~'~tarrent..
without bond and with the same pO','lers as are given above to my execu-
trix.
6. I direct my executrix to retain the services of Irwin,
Irwin & Irwin, as attorneys in the settlemen~ of my estate.
, """ 6
WITNESS my hand and seal this,q day of December, 19 3.
1<< /if,ilf
; A cl~a t )jrownaw 11
(SEAL)
Signed, sealed, published and declared by the within named tes-
tator, as and for his last will and testament, in our presence, who,
at his request, and in his presence and in the presence of each
other, have hereunto set our nBmnf',
201.AT_Warranty Deed, Short Form, Act of 1909.
Henry Hall. Inc., Indiantt, Par
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of Ollr Lord one thol/sand nine hundred
day of -::r"Lf
hi. theyeo.r
BETWEEN
WILLIAM S. BROWNAWELL, GEORGE B. BROWNAWELL, RICHARD L. BROWNAWELL,
AND PAULINE E. HELLER, all of cumberland County, pennsylvania
Grantm' 5
and
RICHARD L. BROWNAWELL of R.D. 9, carlisle, cumberland County,
pennsylvania
Grantee
WITNESSETH, that in consideration of
One and 00/100
( $ 1.00 )
in hand paid, the recp-ipt whereof is hereby acknowledged, the said grantor sdo
and convey to the said grantee . his heirs and assigns
Dollars,
hereb1/ grant
ALl. that certain tract of land situate in Lower Mifflin Township, Cumberland
County, pennsylvania, ~ore fully bounded and described as follows;
BEGINNING at a point on the southern right of way line of Township Route T-402
at point of lands now or formerly of Lee Burkholder; thence along lands
of said Burkholder South 32 degrees 42 minutes32 seconds west, 234 feet to a
point, thence along same and lands now or formerly of Paul Sheaffer North 84 degrees
08 minutes 44 seconds West, 1287.77 feet to a point; thence along lands now
or formerly of Andrew E. Bonnie, the following courses and distances; N 17 degrees
04 minutes West, 123.9 feet to a point; North 42 degrees 48 minutes East,
132 feet to a point; North 76 degrees 22 minutes East, 283.97 feet to a point,
Ncrth 20 degrees 36 minutes 54 seconds East, 998.46 feet to a point in the right
of way of T-402; thence within said right of way South 41 degrees S4 minutes 3S
seconds East, 401.47 feet to a point; thence along same South 28 degrees
16 minutes 33 seconds East 967.88 feet to a point, the place of BEGINNING.
Containing 21.692 Acres.
BEING further described as Lot No, 3 on the Subdivision Plan of the Bertha Bro~mawell
Estate as recorded in Cumberland County Plan Book 40r Page l19~A.
AND BEING part of a certain larger tract of land which Richard L. Brownawell and
Pauline E. Heller, Co-Executors of the Estate of Bertha Bell Brownawell. by deed
dated ,-'Tuly 10, 1978, and recorded in cUI11ber1and County Deed Book P, Volume 28,
Page 277, granted and conveyed to Richard L, Brownawell, Pauline E, Heller, C~orge
D. Brownawell, and William S. Brownawe11, Grantors herein. The Grantors' spouses
execute this deed to grant and convey any right, title and interest that they may have
in and to the subject tracts of land.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
IRWIN ROGER B ESQUIRE
60 WEST POMFERT ST
CARLISLE, PA 17013
-------- fold
ESTATE INFORMATION: SSN: 196-14-0516
FILE NUMBER: 2102-0831
DECEDENT NAME: BROWN A WELL RICHARD L
DATE OF PAYMENT: 09/16/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 04/26/1994
NO. CD 001622
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $1,235.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: ROGER B IRWIN ESQUIRE
CHECK# 1051
SEAL
INITIALS: AC
RECEIVED BY:
REGISTER OF WILLS
$1,235.00
MARY C. LEWIS
REGISTER OF WILLS
.~ /"'/-e?t?- ~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z8D6Dl
HARRISBURG, PA 171Z8-D6Dl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
NOTICE OF INHERITANCE TAX
APPRAISEMENT, AllOWANCE OR DISAllOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REY-15~7 EX AFP I Dl-021
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
~~TY
ACN .,
10-28-2002
BROWNAWELL
04-26-1994
21 02-0831
CUMBERLAND
101
RICHARD
L
4
-t
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is4-j-EX--AFP--("OY:OZY-NO"ficE--OF-YNHEifiTANCE-i'-A")rAPPRA-isEifiNT~--Ai:i-oWANCE-ifR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BROWNAWELL RICHARD L FILE NO. 21 02-0831 ACN 101 DATE 10-28-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
17.307.00
.00
.00
.00
.00
.00
.00
(8)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this forll with your
tax paYllent.
17,307.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage liabilities/liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
1l0)
4,735.50
.00
(11)
(12)
(13)
(14)
4.735 50
12,571.50
.00
12,571.50
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of line 14 at Spousal rate (15)
16. Allount of line 14 taxable at lineal/Class A rate (16)
17. Allount of line 14 at Sibling rate (17)
18. Allount of line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
NOTE:
.00
12,571.50
.00
.00
X 00 =
X 06 =
X 00 =
X 15 =
(19)=
.00
754.29
.00
.00
754.29
TAX CREDITS:
n____. . l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
09-16-2002 CDOO1622 480.71- 1,235.00
TOTAL TAX CREDIT 754.29
BALANCE OF TAX DUE .00
INTEREST AND PEN. .01
TOTAL DUE .01
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS lESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)