HomeMy WebLinkAbout07-20-87
f:EV.i500 f):': 16.85, FILE NUMBER
" W INHERITANCE TAX RETu..."
- RESIDENT DECEDENT
. 21-86-398
COMMONWEAlTH Of PENNSYlVANIA (TO BE FILED IN DUPLICATE
DEPARTMENT Of REVENUE
POS1 OfFICE lOX 8317 WITH REGISTER OF WILLS)
HARRISBURG, PA 17105-8327
DECEDENT'S NAME (LAST. FIItST, ....ND MIDDlE INITIAl! DECEDENT'S COMPLETE ADDRESS
..
Z MUMMA, ROBERT M. 49 Hillcrest Road
1M
Q SOCiAl SECURITY NUMIU DATE Of DEATH Wormleysburg, PA 17043
...
u
... April
Q 195-07-1889 12, 1986 COltlltv Cumberland
1M Ga 1. Original Return 0 03.
.. 2. SlJpplernental Return Remoinder R.turn
:Il(:!~
U...,. OA. Umited Estat. o Aa. Future Interest Compromis. llil 5. Fed.ral Estate Tax
......u
:00 Retu,n Requir.d
u......
..... ug 6. Oec:edent Died T.stat. 0 7. O.cedent Maintain.d a Uving Trust 1...8. Total Number of Safe C.posir
...
C (Attach copy 01 Will) IAttach copy of Trust)
ALL CORJESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE.8IRECTED TO:
I .. N~ COMPlETE MAILING ADDRESS
"'Z
...... thur L. Klein, Esq. c/o Morgan, Lewis & Bockius
"'Q
"'z TELEPHONE NUMln 2000 One Logan Square
00
u... ( 215 I Philadelphia, PA 19103
963-5444
I. Real E.tate (Schedule A) ( 1) 3;930,607.
25,638. " 00 '"
2. Stack. and Band. (Schedule B) ( 2) ~~ -.j :-Z;rT1
S'::U "'0
3. Closely Held S.ocklParl..rship Inter.., \Schedule C) ( 3) 9 ,279,621- CJC)
'~:,.:;: ~r~:U
358,451- co, = .-"-9,
4. Mortgages and Nores Receivabl. (Schedule 0) ( A) ~~,-~' =
5. Cash. Bank Deposits & Miscellaneous Personal Property{ 5) 1,871,251- .'- ~-,i_ N ,
(Schedul. E) 0
Z - 0 -
0 6. Jointly Owned Properly (Schedul. F) (6) .J
;:; - 0 -
C 7. Tran.le.. (Schedule OJ (Schedule L) (7)
...
:::l 8. Totol Gross Ass.ts (.otallin., 1~7) ( B) , 15,465,568.
..
;: 9. Funeral b'gen'el; Administrativ. Costs, Misc.llaneous ( 9) 560,040.
C
u Expenses ( chedul. H)
...
'" 4,614,191-
10. O.bts.. Mortgag_ liabilities. Uens (Schedule I) (10)
11. T otol O.dudions (total lin.s 9 & 10) (11) 5,174,231-
.
12. Net Value of Estat. (line 8 minus lin. 11) (12) 10,291,337.
13. Charitobl. and Governmental Sequests (Schedul. J) (13) - 0 -
I
14. Net Valu. Subj'd to Tox (Iin. 12 minus line 13) (14) 10,291,337.
15. Amount of line 1.4 taxable 01 6% rot. (1S) 10,291,337. x.06 111 617,480.
(Indude .alue. !.om Schedule K or Schedule M.l
16. Amount of line 14 tax obi. at 1.5% rat. (161 lC .15..
Z (Indude .alue. Ir_ Schedule K or Schedule M.)
0 17. Principal tax due (Add tax Iromlin. 15 ond from Ii.. 16.) (17) 617,480.
s::
~ 18. Cred;,. Prior Paym.nts Discount Int.r.st
:::l 40n non + 21. 053. - (18) 421,053.
...
::e 19. If line 18 is gr.ot., than line 17. .nt.r the diff.r.nc. on Iin. 19. This is the OVERPAYMENT. (19)
8 A. 0 Check he,. if you are requ..ting a r.fund of your overpayment. -
)(
~ 20. If tiM 17 is greater than line 18. ent.r ,ti. diff.rence on line 20. This is the TAX DUE. (20) 196,427.
A. Enter the int.rest on the balanc. due on lin. 20A. 182 days x .000247 Daily (20A) 8.830.
B. En.er the total 01 line 20 and 20A on Ii.. 208. Thi. ;. ,he BALANCE DUE. Int. Rate (20B) 205,257. -
Make Checlc Payable to: R.g,ster of Wills, Agent
I eX. - ICl \ - \:::J
. . BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH" .-
Under penaltie, of perjury. I d.dar. that I have examined this return. including accompanying schedul., and statements. Dnd ta the b.st of my knowledge ond .i;':
if i. tru., correct and compl.te. I doedor. thol 011 ..-at .stote hell been reported at true market value. Declaration of prepar.r oth.r than the. peno I r .s ntatl
baSfd on all information of which Flr.par. r has any knawled e. 49 Hillcrest Road
qGH UR! Of R$ON ESPO IILE f It f NG RETURN ADDRESS Worm eys urg, . DATE
1065 Tilghman Court
ayne,
Morgan, Lewis & Bockius
2000 One Logan Square
Philadelphia, PA 19103
u.
DAn
--fl1.JV/) 6. /luna.
~'f
"
u
.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (....)IN THI
APPROPRIATE BLOCKS.
1. 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 on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death
occurred after December 12, 1982, did decedent transfer property within one year of
d h . h . . d 'd' 2
eat wit out receiving a equate consl eratlon. .................................................
3. Did decedent own an 'in trust for' bank account at his or her death?......................
YEL.li9
,X
X
X
Ix
J
X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND fILE IT AS PART OF THE RETURN.
-' .
REV.1502 E:'::... (7-831
.
, .
I l' ,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECfDENT
SCHEDULE" A"
REAL EST ATE
ESTATE OF FILE NUMBER
ROBERT M. MUMMA 21-86-398
(Property jointly-owned with Right of Survivorship mu.t be di.clo.ed on Schedule "F"l AU ,.al utot. .hould b. ,.ported at fair market
value which is defined as the price at which property would be exchanged between a willing buyer and a willing seuer, neither being
compelled to buy or .ell, both having reasonable Icnowledge of the relevant facts.
I
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
Of DEATH
3,930,607.
I.
See Schedule A Attached
c?~:
TOTAL (Also enter on line 1, Ret.opitulotion)
(If more space is needed insert additional sheets of some size.'
S 3,930,607.
, .
Item
No.
1.
2.
3.
4.
5.
6.
7.
ESTATE OF ROBERT M. MUMMA
REAL ESTATE
SCHEDULE A
Description
Property known as Pennsboro center,
wormleysburg, Cumberland County,
Pennsylvania, per appraisal by
James L. Helsel, Realtor
See Exhibit Binder
Property known as 1505 South
Nineteenth Street, Swatara
Township, Dauphin County,
Pennsylvania, per appraisal
by James L. Helsel, Realtor
See Exhibit Binder
Property known as South Nineteenth
street, landlocked, .1813 acres,
valued at cost
Property known as Fulton Bank
Building, 599 Twelfth street,
Lemoyne, Pennsylvania, per
appraisal by James L. Helsel,
Realtor
See Exhibit Binder
Property known as PMA Building,
valued at purchase price on
12/27/85, settlement early 1986.
Property known as Grove, Dickenson
Township, Pennsylvania; value based
upon purchase price on 12/4/85,
property is vacant land used for
sand and gravel extraction by
pennsy supply, Inc.
Property known as Bender, Dickenson
Township, Pennsylvania, 195.733 acres,
value based upon purchase price on
12/23/85, property is vacant land used
for sand and gravel extraction by
pennsy Supply, Inc.
,.:}/
i,.."..()
Value at
Date of Death
$1,500,000.00
740,000.00
1,007.00
500,000.00
925,000.00
117,439.00
144,000.00
, ,
Item
No.
8.
Description
Property known as Leadville,
Colorado, vacant land, 167 1/2 acres,
valued at cost
Total real estate
'l "J
,"""1 /
Value at
Date of Death
$
3.161.00
$3.930.607.00
Rl".'~'1X+ \~.<m, '
COMMONWEAL:rH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "B"
STOCKS AND BONDS
ROBERT M.-MUMMA
(All property Jolntly-owned with Alght of Survivorship mu.t be dl~tosed on Schedule "F"\
ITEM
NUMBER
FILE NUMBER
21-86-398
DESCRIPTION'
VALUE AT DATE
OF DEATH
1.
See Schedule B Attached
25,637.80
-'v
(><' 0
TOTAL IAlso entar on lina 2. Recapitulation)
$ 25,637.80
U1 more .pee. I. needed In.ert edditlon.1 .heet, of IIIme ,Ize)
, "
Item
No.
1.
ESTATE or ROBERT M. MUMMA
STOCKS AND BONDS
SCHEDULE B
Descriotion
740 shs. Dauphin Deposit corp.
NASDAQ
Dividend of $.27
to sor 3/27/86
payable 4/25/86
Total stocks
-,
,... 'f
unit
Value
34.3757
Value at
Date of Death
$25,438.00
199.80
S25.637.80
REV'll$~.EX; '(7..e,3)
, COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "C"
CLOSELY HELD STOCK,
PARTNERSHIP AND PROPRIETORSHIP
ROBER'i-M. MUMMA
FILE NUMBER
21-86-398
(Schedule "C-l" Of Ole-zoo must De attac.hed for each bus1ness Interest of the decedent, other than I proprietorship.)
ITEM
NUMBER DESCR1PTION
VALUE AT DATE
OF DEATH
1. See Schedule C Attached
9,279,621.
30
TOTAL (Also enter on line 3, Recapitulationl
$ 9,279,621.
(If more spece II needtkt inl.,-t additional Ih..tl of ..me tize)
. .
Item
No.
1.
2.
3.
4.
5.
6.
7.
8.
ESTATE OF ROBERT M. MUMMA
CLOSELY HELD STOCK/PARTNERSHIP INTEREST
SCHEDULE C
Descriotion
28 1/3 shs. Derry Aire, Inc.
See Exhibit Binder
5,000 shs. High-Spec, Inc.
per acquisition value
4/85; represents a
50% interest
5,000 shs. Lebanon Rock, Inc.,
per acquisition value
12/85; represents a
50% interest
5,000 shs. Pennsylvania National
Turf Club, Inc.,
exchanged for 3 notes
on 8/1/86 for $2,500
each
700 shs. Pennsylvania supply
Company
See Exhibit Binder
10% interest as an individual partner
in Floridian Stable, Ltd. Value
represents interest in capital
account at 12/31/85
See Exhibit Binder
1.818000% interest as an individual
partner in American Rehab Center -
Camp Hill. Value represents
interest in capital account at
12/31/85
See Exhibit Binder
1.818000% interest as an individual
partner in Penn 21 Associates.
Value represents interest in
capital account at 12/31/85
See Exhibit Binder
unit
Value
794.1177
1.0000
10.0000
1. 5000
Total closely held stock/partnership interest
31
Value at
Date of Death
$
22,500.00
5,000.00
50,000.00
7,500.00
9,144,473.00
25,575.00
10,025.00
14.548.00
$9.279.621.00
REV-15M fX+ (7-13)
COMMONWEALTH Of PENNSYLVANIA
rNHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C-1"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
mATI OF
FILE NUMUR
ROBERT M. MUMMA
21-86-398
1. No... of Carparatlan Derrv Aire. Inc.
Addr..s 1001 Paxton Street, P.O. Box 3331
Harrisburq. PA 17105
S~ of Inc.
pennsvlvania
Dato of Inc.
5/23/75
Total N.mber of ShaRholdors
2. Fodorol!. D. N.mber 23-1951979
(As pot Form 1120)
B.sinon RopanIng Voor Januarv 1
to December 31
3. Typo of B.si....
4.
service
Prod.d
Transportation
5 EJtimated Value of Deced.nt's Int.r.st
STOCk TYPI '8lMrUVll\r PAll VAWI .~
Coon_ 85 28-1/3
,.."...
UNIT VAWI
TOTAL
22,500
Provldo 011 rights and _s portalning to ooch don of stock.
6. Wo. docodont _ployod by the C....,.,.otlanf Dv.. ~No
If Y." Polition Annual Salory $ Time D.....otH to busin..s
7. Amo.nt and typo of company indobtodn_ to dococNnt at date of death: $ 102 ,124
8. Was1l\ore li!.s inwr<snco payable, upon death 01 d".d.... '0 the corparatio'" Dv.. ~No
If y.., Ca'" S.rrondor Vaw.: $
Ownor of Policy
Nol Proc:ood. Payablo: $
9.
Did tho decodont soli or tTansfor stack 01 this company within ano yoor prior to death if tho da" of death was an or oftor 12/13/82 or within
two yoors * the date of death was prior ta 12/13/82.0 V.. ~ No
If yo"
I'~-I
1llA_ oa PUIlCIlASIII
AMOUNT
DATI
12.
Did tho corparation have an intorost in othor corparatlon. 0< partnonhip.' DVo. I!INo
\f yet, report tn. MCMIGry information on 0 MpOrote sheet, including Schedul. "e.1" or "C-2" for each int....st.
Was thoro a writton .haroholdor'. ag_ in ofl.d a' the time of the docodon,'. dooth. Dv.. ~No
If y.., allach copy of ag_.
Was tho docodont.. stack soIdt Dv.. lUNa
If yo., provido a copy of the 09_'" 01 sale. ole.
Was tho corparatian dluo/vod or liquidated oftor tho docodont'. death. DVo. ~No
If y.., provide 0 breakdown of liq.idatian disrribution., ole.
Ploo.. submit the fallowing information:
A. A detailed doscriprian sllawing the -"ad of oomput<stIan utIIlxod in the valuation of the docod""s stode. Index B
10.
11.
13.
u.
B. Comploto copies of financial .....1...-'" or complete copies of tho Foderal Tax Rotum. {Form 11201 for tho yoor of death and 4 procoding yoors.
C. A "or_ of dividends pold ooch yoor. U" those dodarod and .npaid. NONE
D. U" No.... of Officers, Salaries, Bonu... and any athor bonofits rocoivod from Corparation. - see F
E. If the Co!nP.ony owned Real E_, Ivmi... a list sllawing the complete address/o. and ommatod Fair Market Val../.. If Rool Estai
Appraisal. hoVo bMn secured, plea.. attach copi... None Robert M. Mumma - 28-1 3 shs
. .. ., Robert M. Mumma, II - 28-1/:
F. Us! pnnapal stackholdors or do.. of death, n.mber of "'or.. hold, and rolat,an.h,p ta decodont. h 2 1/3 h
carlton Hug es - 8- s s.
AU OTHU INFOllMAnON RlLATIVI TO AFFIXING THI TRUI VALUI OF THI DICEDINT'S INTlREST SHOULD ACCOMPANV
THIS SCMIDUU.
15.
*Secretary - Treasurer
.*President
REV-ISO.s EX. (7.13)
, ,COMMQNWEALTH OF PENNS)., ANIA
. 'INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C.l"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
FILE NUMBER
ROBERT M. MUMMA
21-86-398
1. Name of Corporation Hiah-Soec.. Inc.
Addr.ss 1 n01 PrlXTOn ~trF!!et. P.O. Box 3331
Hrlrrisbura. PA 17105
Stot. of Inc.
Florida
Oat. of Inc.
4/26/85
Total Numb.. al Sha,ohalden
2
2. Fed.rall. D. Numb.r
(As p.' Fa,m 1120)
n-2346013
Busin... Reporting Year January 1
...
December 31
3. T yp. of Busi"."
Rp.a1 EstrlTF!!
Produd
4.
srOCK nn T8lM . SMAIU 'AI VALU. . SMAIU=ID
'ANDINO It D INT
C- 10,000 1 5,000
I'rnn.d
5 Estimated Value of Decedent's Inter.
UNIT VALU.
TOTAL
1
5,000
P,ovid. all rights and rollriclians portaining 10 oocIl do.. allladc.
6. Was doe.d.nt .mplay.d by the Carpa,a"an' lEly.. DNa
If yes, Position
President
Annuai Salary S
NONE
Time D.voted to bUlines.
Part
7. Amount and type of company ind.btMlnesl to decedent at date of death: S 177,124
8. Was fh.re life insutanc. payabl., upon dRth of decedent, to the corporation' DVe. ~No
If y." Cash Surrender Value: S
Owner of Policy
9. Did fhe decedent sell or transfer sfocl of this company within on. year prior to death if th. dot. of death was on or oft.r 12/13/82 or within
two years if the dot. of death was prio,.a 12/13/82,0 Y.. KJ No
If y."
Not P,OCHds Payable: S
. o' SHAin
TlANSfUlI 01 'UICIlASEI
AMOUNT
DAn
A.
a.
c.
D.
E.
F.
15.
10. Did the corporation have on inter... in other corporation. or partnership.' DYe. IitlNo
If ye., report the nec.ssary information Oft Q wparat. sh..., induding Schedul. "e.1" or "C.2" for each int.r.,t.
11. Was there a writt.n .har.hold"". agrMm.nt in .Hect at the time of the decedent's death' Dy.. {ilNo
If y.., anadl copy of ag,.._. l
12. Was .h. deced'''',lladc soIdf Oy.. IDNo
.f yes, provid. a copy of the ag'_ of sal., otc.
13. Was .h. ca'pOt'a~an diuawed Ot' liquidated ah.. the doeed.n"s dea.hf Oy.. ~No
If YM, prO'fid. 0 brllClkdown of liquidation di.tribution., etc.
1 A. PI...e submit the following information:
A d.tailed d.scription showing the method of computation: utilized in t~ ~alualion of the decadent'. stoa.
Compiot. capi.. 01 Rnanciai Slat.....ts at complot. capi.. of the Federai Tax Retu,ns (Fa,," 11201 fa< ,he yea, of death and ~ p,eceding years.
A .tCltement of d'ividel'ld. poid' each yeor. Li.t tho.. dedored and unpaid.
U.t Name. of Officers, Salaries, BonUM' and any oth.r benefit. recei~ed from Corporation.
If .... Comp'ony owned Real Estot., furnish a Ii.. .howing the compl... addre.s/.. and ..timated Fair Maneet Value/so If Real Estat.
Appraisal. have bHn secured, plea.. attach copi...
U.. principalllaclchaiden at do'. of death, number 01 sha,.. held, and "Iatianship to doeed....
ALL OlMER INFOllMAnON REUmVI TO AFFIXING THE TRUI VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPANY
THIS SCHEDULE.
33
14.
, '
A.
Hill:h-Spec. Inc.
Cost
C. None
D.
Officers
R.M. Mumma. President
R.M. Mumma II. Vice President-Treasurer
W.D. Roswell. Secretary
E.
Address
Sailfish Point Rlvd..
Stuart. Florida
Lemoyne Square.
Lemoyne. Pennsylvania
F.
Stockholders
R.M. Mumma
R.M. Mumma II
3'1
Shares Held
5.000
5.000
Attachment Schedule C - 1
Salaries. Etc.
None
None
None
Fair Market Value
Cost 1985 $ 396.000
Cost 1986 $ 300.000
Relationship
Decedent
Son
tfV.1SOS EX... (1.IJ)
. COMMONWEALTH OF PENNS..,ANIA
. 'INHERITANCE TAX RETURN
. RESIDENT DECEDENT
SCHEDULE "C.1"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
ROBERT M. MUMMA
FILE NUMBER
21-86-398
Date of Inc.
pennsvlvania
December 6. 1985
1. Nam. of Corporation T oh~n(')n ~nr.k Tn!.":
Address 1(\(\1 P:::.yt-nn C;t-r,:.,:.t" PO Rnx 1111
St",. oIln<.
Harrisburg, PA 17105
2. Foderall. D. Number 23-2383628
(As p.r Form 1120)
Tatal Numb.r 01 Shar.holden
Busine.. Reporting Year January 1 f to
2
December 31
3. Typ. of Business
Quarry
Product
Crushed stone
4.
STOCk TYPE '8Mi · SHAIU .... V....UI · W:U&lm1D
T..NDING
C- 10,000 10 5,000
P,.......1Id
5 estimated vatu. of Dec.dent'. 'nt....at
10
TOT"L
50,000
UNIT V"LUI
Provide aU "ght1 and I'MtricrioM pertaining to each dall of stock.
6. Was decod.nl employed by Ih. Corporation! [;9y.. DNa
If yes.. Position President
Annual Salary S
NONE
Time Oevoted to bus.ineu
Part
7. Amount and type of company indebtedne", '0 dKedent ot dot. of death: $51 .445
8. Was th.r.life insurance payable. upon death of decedent, to the corporation' DYe. U9No
If yes, Cash Surrender Value: S N I]:J.
Net Pracood. Payabl.: S N fA
Owner of Policy
NfA'
9. Did the decedent seU or tran.f.r .tock of this company within one year prior to death if the dot. of death was on or aft.r 12/13/82 or within
,,"0 y.ars ;Ith. dol. of death was pr;ar to 12/13/82,0 Y..@ No
IF y.s:
, Of SHAin
TUNsn... 01 .UICHASEI
AMOUNT
DAn
10. Did ,he corporation hay. an intere.t in other corporations or portnen"'ip" DYe. (!lNo
If ye., report the necellary il\formotion on a separate sh.... induding Schedul. "e.1" or "C.2" for .ach interest.
11. Was th.re 0 writt.n shareholder's Cl9r.."'."' in eRect at the lime of tbe decad.nt', death' Dy.s ~No
II y.., onaell copy 01 agr_nt. )
12. Was tho decod...... .tocIt sold' oy.. IilNo
II y... prarid. a copy of the agroom.nt 01 ..I.. etc.
13.. Woo tho corpora..... di.solvod or liquidated ak.r tho decod.nt'. death! oy.. I[]Na
If Y". provide a breakdown of liquidation di.tributions. etc.
1 A. Plea.. submit ,t.. following informotion:
A detailed deSCription showing the method of computation utiliz.d in ,he valuotion of the dec.dent's stock.
Complete copies of financial stal.men's or compl.te copi.s of the Fed.rol To.. Returns (form 1120) for the year of demh and .4 preceding years.
A ,tot.ment of dividend. paid each year. Ust those d~IClred and unpoid.
Wst Nome. of Offic.rs. Salarie" 8onuse. and any other benefits receivad from Corporation.
II tho Company awned Rool Estat.. Furnish a list showing the camplet. addr..s/.. and ostimaled Fair Market Valuol.. IF Rool Estat.
Apprai.al. have b..n secured, plea.. attach copie..
U.. principal stockhold.rs '" dot. 01 dooth. number of shar.. h.ld, and r.latian.hip 10 decod.....
ALL OTHER INFORMATION RELATIVE TO AffiXING THE TlUI VALUI Of THI DECEDENT'S INTEREST SHOULD ACCOMPANY
THIS SCHEDULE.
A.
a.
c.
D.
E.
F.
15.
::J .:
" 't.-'
14.
A.
Lebanon Rock, Inc.
Cost
C. None
D.
Officers
R.M. MU1lIIlIS, President
R.M. Mumma II, Secretary-Treasurer
E.
Address
201 Prescott Road,
Lebanon, pennsylvania
F.
Stockholders
R.M. Mumma
R.M. Mumma II
Shares Held
5,000
5,000
3~
Attachment Schedule C - 1
Salaries, Etc.
None
None
Fair Market Value
Cost 12/85 $ 357,000
Relationship
Decedent
Son
RfV-I.sO.s EX. (7-1:1.\
COl.1MONWEAlTH OF PENN, .VANIA
INHERITANCE TAX RETU~N
RE51DENT DECEDENT
SCHEDULE "C-1"
CLOSELY HelD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
ROBERT M. MUMMA
FILE NUMBER
21-86-398
1. Name of Corporation
Pennsylvania Supply Company
State of 1nc. Pennsy 1 vania
Date af lne. June 21, 1921
Add,e" 1001 Paxton street, P.O. Box 3331
Harrisburq, PA 17105
5
Total Numbe, of Shoreholden
2. Federat I. o. Numb.r
(A. por Fo,m 1120}
3. Type of Busine"
23-0961310
July 1
June 30
Busine.. R.port1~g Yeor
to
Real Estate
Rental
Prodvcl
.01.
5. e,timatMi Valu. of D<<.d.nt'. Int.rest
STOCK TV" T8f,Al . SHA,:: 'AI VAlUI . SHAIIS 0_10
TSTAHDI I' OICIOINT
C- 712 $50 700
".ft,rr~
UNIT VALUI
TOTAL
13,063.53
9,144,473
Provide aU rights and restriction. pertaining to each do.. of stock.
6. Was decedent employed by the Corporationi ~Y., DNo
If ye,. Position President Annual Salary S 26,000 Tim. O.voted to business
7. Amount and type of company ind.btedneu to decedent ot dote of death: $ None
8. Wos ,here life insuranc. payable. upon death of dec.deru. to the ~porotion' !!lv.. DNa
If ye~~'h 5urrondo, Volu.: S 56.587 Not Proceod. Poyobl.: S 248,557
Owner of PolicyPAnnsvlvartia Supply Company
9. Did the deeed,nt sell or transf.r stock of this com9ony within on. yeor prior to d.ath if the date of death was on or aft.r 12/13/82 or withir
two years if th. dot. of death was prior ta 12/13/82,0 Yes Kl No
If Y'S:
Part
. OF SHARn
TRANSFEUE 01 PUICHASEI
AMOUNT
DATI
10.
Did the corporation have an int.....t in otn. corporations or partn.nhip,' ElVes DNa Kim Company-B3
If Y'I. report the nec.ssary infonnotion on 0 separate sh..t, including Sch~ul. "e-1" or "C.2" for each int.r.,t. Middle Park, I'
14.28\
Was th.r. 0 writt.n shar.hold.,', ag'Hm.nt in .Hect at the time of the deced.nt', death' DYes K]No
1/ y... onodl copy of og,.....nt. l
woo ,h. docod...'. IIodc IOld. Dy.. ElNo
If y.., proviclo 0 copy of rho ogr......nt of 101., otc.
Wa.,ho corporotlo. di..alvod or liquidotod ofr.r th. decod.nt', dooth' ~Yo. DNa
If Y", provide Q breakdown of liquidation distributions. .tc.
Please lubrftit the following information:
A. A detailed d.scription showing the method of computation utilized in the valuation of ,h. deced.nt's slock.
I. Compl.te copi., of financial statements or complet. copies of the Federal T OK RltturM (Form ll20) for the year of death and 4 prececling yean,
C. A ,to1em.nt of dividend, pGid each year. Ust thOM dedared ond unpaid.
D. Ust Nome, of OHicers. Salaries. Bonus.. and any other ben.fit, received from Corporation.
E. If the Company owned Real Estate. furni.h a tist thowing ,h. complet. addressJe. and .stimated Fair Mark.t Value/.. If Real Edah
Apprai,at. hove been secured. pleas. attach copi.s.
f. Ust principal uodr.hold." at dot. of death. numb... of .har.. h.ld. and relationship to d~edent.
II.
12.
13.
1.01.
15. ALL OTHER INFORMAnON RELAnVE TO AFAXING THI TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPAN1
THIS SCHEDULE.
37
14.
Attachment Schedule C - 1
Pennsylvania Supplv Company
C.
None
D.
Officers
Salaries. Etc.
R.M. Mumma. President
R.M. Mumma II. Vice President
B.M. McClure. Secretary
P.G. Smeltzer. Assistant Secretary
B.McK. Mumma. Treasurer
R. Lehmann. Assistant Treasurer
$ 36.000 (1985 W-2)
None
None
None
None
None
F. Stockholders Shares He 1d Relationship
R.M. Mumma 700 Decedent
R.M. Mumma II 3 Son
S.M. McClure 3 Daughter
L.M. Roth 3 Daughter
L.M. Morgan 3 Daughter
:':0
,-.-,,6
lilEV-BaS EX. {7.81\
COMMONWEALTH OF PENN. .VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C-'"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
ROBERT M. MUMMA
filE NU....llER
21-B6-398
1. Nom. of Corporation Middle Park, rnc.
State of Inc. Colorado
Dot.ollne. Aug. 29, 1957
Addre"
315 N. Front Street, P.O. Box 3787
Harrisburq, PA
17105
Total Numb.r of Shar.holde" J:;,
2.
F.d.,oll. D. Numb., B4-0509083
(A. p.' Fo,m 1120}
Typ. of Business Rental & Land Develoornent
aulinen Reporting Year April 1
to
March 31
3.
..
STOCK TV.. TmA!. , SWA..I .1.. VALU. . SHAIIS OWNED
UlST ANDINO ay DICEDIIIT
c-_ 700,000 No Par NONE
',m~
Buildinqs and Land
r '~=::;"1"=
Provide all right, and restriction. pe"oining to eoet. cloll of stock.
Was decedent employed by th. Corporation' /EJy.. DNa
Produd
6.
If Y." Po\i.ion Pres.. -Treas.
Annuol Salary S
NONE
Time O."oted to businell
Part
7. Amount and type of company indebtedness to decedent at dot. of death: S None
8. Was there life insurance payable, upon death of deced.nt, 10 t". corporation' DYe. ~No
If Y.s, Ca.h Surrend.r Valu.: S
Owner of Policy
Net Proc.ed. Payabl.: S
9. Did the decedent s.ll or transfer stock of this company within one year prior to deatn if the date of deoth 'Wos on or aker 12/13/82 or withi
two years if the date of dea,h was prior to 12/13/82'~ Ve,O No
If yes:
, OF SHAlD TRANSFERIl OR 'URCHASER AMOUNT DATI
75,000 Boba1i Corporation 24,950 5(03(85
410,024 Middle Park, Inc. 136,395 5(03(85
10. Did the corporation hay. an inter.st in. other corporations or partnerships' IiJYe. DNo Bobali Corp_ - 100\
If ye., report the neeellary infannotion on a '.parate sh.... including Schedule "C-1" or "C-2" for each int.rest.
11. Was the,e a written shareholder's agreement in eHed at Ih.'im. of tbe declldent's death' DYes ~No
1/ Y." allaell copy 01 09'''_"'' )
12. Wa. m. doted....'. slock said. Dv.. KlNo
If ye., provide a copy of the a9r"""'" of .or., etc.
13. Was the corporation dissolved or liquidoted oft.r the decedent's death' Iily.s ONe
If Y.', provide a breakdown of liquidation distributions. etc. Merged with Subsidiary
lA. Plea.. subMit the follcwing information:
A. A de'oiled d.scription showing ,h. method of computation utilized in the valuation of ,he decedent's stock.
I. Compl..e copies of finoncial statements or complete cop'-' of the Federal T 0)( Return, (form 1120) for the yeor of death and .4 preceding yea"
C. "statemet'lt of diyidend, paid each year. list thoM declared and unpaid.
D. lilt Name, of OHicers. Solari." BonUM' and ony oth.r benefils receiyed from Corporation.
E. 'f th. Company ownltd Real Estat.. Furnish 0 list showing the camplet. addr.ssle, and estimated Fair Market Value/I. If R~I Eslai~
Appraisals hoye b..n secured, please anao copi...
f. Li.t principal siockholden at date of death, numb... of shares h.ld, and relationshi, to decedent.
15. ALL OTHER INFORMAnON RELAnVE TO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPANl
THIS SCHEDULE.
'..
.,
.. '".1
!
14.
Middle Park. Inc.
A.
Cost
C. None
D.
Officers
R.M. Mumma. President-Treasurer
G.R. Miller. Secretary
P.G. Smeltzer. Assistant Secretary
R. Lehmann. Assistant Treasurer
F.
Stockholders
Pennsylvania Supply Company
R.M. Mumma II
B.M. McClure
L.M. Roth
L.M. Morgan
I'
I()
Shares Held
100.000
150.000
150.000
150.000
150.000
Attachment Schedule C - 1
Salaries. Etc.
None
None
None
None
Relationship
Decedent
Son
Daughter
Daughter
Daughter
RfY-1.S0.5 EX. {l-U\
COI,AMONWEAlTH OF PENN~. ./ANIA
. INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C. 1 "
CLOSELY HelD CORPORATE STOCK
INFORMATION REPO~T
ESTATE OF
ROBERT M. MUMMA
FILE NUMBER
21-86-398
1. Nome of Corporation S',-,h:ll; l'nrp("'Jr:1r i nn
State of Inc. pennsyl vania
Add,."
1001 Paxton Street, P.O. Box 3331
Harrisburg, PA 17105
Dote of Inc.
7/09/69
Total Number of Shor.holden
1
2. Federoll. D. Number ?":t_171771.? 8u,iM'~ Reporting Vear April 1
(A, perF on. 1120)
3. Type of Business Land Development & Rental Produd
to
March 31
A.
STOCk TYPE TQ1'Al. . SHAin PM YALUI . SKAIIS OWNED
OUTST.....DI..G IY DICIDINT
e-_ 10 100 NONE
Pr.""eeI
i '"-:::: l' '::
Provide all rights and r."riction, pertaining to each cia.. of stock.
Was decedent employed by the Corporation' []Ye. DNa
6.
If yes, Pesition Pres. -'1'reas. Annual Salary S NONE Tieu Oevoted to busine..
7. Amount and type of comf)Qny ind.btedness to d.cedent at date of d~th: S NONE
8. Was there lif. insurance payable, upon death of decedent, to the corporation' DYe. (!No
Part
If yes, Cash Su-rrender Value: S
Net Proceed, Payable: S
Own.r of Policy
9. Did the dec.dent seU or transf.r stock of this compony within on. yeor prior to d.ath if the date of deoth was on or oh.( 12/13/82 or with"
two years if th. dot. of d~th was prior to 12/13/82,0 V.. Ii] No
If yes:
10. Did ,h. corporation hove on inter.st in other corporation. or partnership" DYe. fJNo
If Y'S' report ,h. nee.nary inf()rmation on a seporat. sh.et, including Schedul. "C-1" or "C.2" for each int.rest.
11. Was ther. a written shar.hold.,'s agreement in effect at the time of the dtc.den,'s deo,hf OVes Ii]No
If Y", anach copy of ogre.ment. )
12. Wo, ,he docode.", "ode $Old' DYe. ilNo
If Y'S, provide a copy of the agreement of sale, elc..
13. Wos the corporation dissolved or liquidated aft.r the dec.den"s death' DYe, li1No
If ye., provide a breakdown of liquidation distributions. etc.
1". Pleas. s"bmit the foUo.."ing information:
A. A detailed d.scription showing the method of computation utilized in the valuation of the dec.d.nt's stock.
, OF 5.....115 TIlANSFtIlE OR PURC.....SER AMOUNT DATI
I
e. Complet. copi.s of Financial stotem.nt, or complete copie" of the Fed.ral TaJC Return, (form 1120) far the year of death and A preceding yean.
C. A ,tat.ment of dividends paid each year. list those declared and unpaid.
D. list Names of OHicen, Salari." Bonuses and any other benefit' reeeiveel from Corporation.
E. If the Company owned Real Estat., furnish Q list ,howing the complete addresJe, and estimated fair Market Vall,le/.. If R_I Ettet.
Appraisals have been MCUred, pleas. attach copie..
f. Ust principal ,tadcholde" of date af death. number of .harel held, and relationship to decedqt.
U. ALL OTHER INFORMATION RELATIVE TO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPANY
THIS SCNEDULE.
, .I
14.
D.
Attachment Schedule C - 1
Bobali Corporation
C.
None
Officera
Salaries. Etc.
R.M. Mumma. President-Treasurer
B.McK. Mumma. Secretary
P.G. Smeltzer. Assistant Secretary
R. Lehmann, Assistant Treasurer
None
None
None
None
E. Address
Amity Hall. Duncannon, Pennsylvania
Pennsboro Center. Wormelysburg. Pennsylvania
19th Street. Harrisburg. Pennsylvania
111 Agnes Street, Harrisburg. Pennsylvania
169 Paxton Street, Harrisburg. Pennsylvania
Cameron & Elmerton Streets. Harrisburg. Pennsylvania
F.
Stockholders
Shares Held
Relationship
Middle Park. Inc.
10
Parent of Corporation
1./:.;,
IIIEV.150.5 EX. {7.8)1
COMMONWEALTH OF PEN" .YANIA
, 'INHERIT ANeE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C-1"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
FILE NUMBER
ROBERT M. MUMMA
21-86-398
1. Name of Corporation KIM Company
Stat. of Inc. PDnn~yl'Trlnirl
Address
1001 Paxton Street, P.O. Box 3331
Oat. allnc. 8/25/47
Harrisburcr. FA 17105
Total Number of Shareholders
6
2~ Federal I. o. Numb.r
(A. p.r Form 1120)
3. Type of Business
23-1447837
Business Reponing Year July 1
Ia
June 30
Rental
ProdUd
Real Estate
4.
r -:::'.'T''::
Provide all rights and reunctions pertainiPlg to each doss of stock.
6~ Was decedent employed by the Corporation' lily.. DNo
If yes, Position President Annual Salary 5 13,000 Tim. Oevoted to busiMU Part
STOCK TYPE TOTAt. , SHAIIS 'AI VAl.UI . IH....I~ OWNID
OUtStAHQING IV DI EDINT
c...- 8,680 $10 NONE
Pr.f.rr'ld
7. Amounr and type of compony ind.bt.dness to deced.r'lt ot dot. of death: S NONE
8. Was ,h.r.life insuranc. payabl., upon death of d~d.nt, to the corporationf KlYes DNa
If y~::~a.h Surr.nd.r Yal..., S 61,997 N.t Proc..d. Payabl.: S 415,345
Own.r of Policy
Kim Company
9. Did the decedent sell or transf.r stock of rhis company within one y.ar priOf' to d.ath if the date of death was on or ofter 12/13182 or wirhir
two years if ,h. date of death wa' prior to 12/13/82,0 V., 0 No
If Y'"
. OF SH....U TIANIFf.EI O. 'U.CHASlR .&MOUNT DATE
I
10. Did the corporation have an int.,est in other corporations or partn.rship" KJy., DNo
If yes, r.port 'he n.cessary information on Q dporate sheet, including Schedul. "e-1" or "C-2" for eoch int.r..t.
11. Wasth.,e., wrinen shar.holder', agreement in .H.d 01 rh. ti"'e of the decede"I', deaf"" DVes GiNo
If Y.', anach copy of agrHment. .,.
12. Wa. .h. dococl..",. slade said. Dy.. GlNa
If Y.s. provide a copy of the og,"",ent of sal., etc.
13. Was tho CClrpara_ dlualved or liquidated ah.r the doc.d.nt'. d.ath' lXlv.. DNa
If YM, provide a breakdown of liquidation distributions, etc.
1". Please sub",it the following infofmCllion:
A d.railed description showing th. method of computation utilized ir'l the votuation of th. decedent', stock.
Union Quarie~
Inc. - 50\
Nine Ninety
Nine, Inc.-
10\, Pfd.
-40.95\ Corn
A.
I.
C.
D.
E.
f.
15.
Comple'. copies of financialsrallmenll o( compl.t. copies of the Federal TalC. R"urn1 (Form 1120) for the year of death and" preceding yean.
A slatement of di__idends pClid each yeor. list those declor.d and unpaid.
lisr Names of OHicerl. Salarie., BonUM' ond any other b.n.fits received from Corporarion.
If the Company owned Reol Estat.1 furnish a nst showing the compl... oddr.st/e. and estimated fair Mark.. Value/.. If R~I Estat.
Appraisals ha__. b..n MCuredl please Gftoch copie..
List principal .tockhelde" ot dot. of dRIb, number of shar.. h.ld, aMI relationship to deced.nt.
ALL OTHER INFORMATION RELAnvE TO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPANl
THIS SCHEDULE.
'I"
""..",.>
.,
14.
Kim COlll1lanv
C.
None
D.
Officers
R.M. Mumma. President
R.M. Mumma II. Vice President
B.M. McClure. Secretary
P.G. Smeltzer. Assistant Secretary
B.McK. Mumma. Treasurer
R. Lehmann. Assistant Treasurer
F.
Stockholders
pennsylvania Supply Company
R.M. Mumma II
B.M. McClure
L.M. Roth
L.M. Morgan
B.McK. Mumma
1/, I
4.;..
Shares Held
7.241
334
333
333
333
106
Attachment Schedule C - 1
Salaries. Etc.
$ 13.000 (1985 W-2)
None
None
None
None
None
Relationship
Decedent
Son
Daughter
Daughter
Daughter
Wife
REIf.1SQS EX. 17.83)
COMMO~WEAlTH OF PENNo..VANIA
. INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C.1"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
FILE NUMBER
ROBERT M. MUMMA
21-B6-398
1. Nome of Corporotion Union Quarries, Inc.
Add.... P.O. Box 686
Carlisle, PA 17013
State of Inc. P~m'~ylvi=ln; i=I
Oat. of Inc. 7/7/61
Totol Numb.. of Shar.hold... 2
2. Federal I. D. Number
\.0., p.r Form 1120)
23-1623849
a",ine" Reporting Vear July 1
to June 30
3. Type of Bu,iness
Quarrv
Produd Crushed stone
,.
srOCK TY" 'm'Ol . SHA.O 'A. VALU. . SMA.as OWNID
UTSTANDING ay DICEDENT
c-_ 100 $100 NONE
Pref.,..,",
r'~::"I"=
Provide aU rights and restrictions pertaining to eoch dOli of stock.
Was de<edent employed by the Corporationf DYe. (]No
6.
If 'f.s, Position
NONE
Annual Salory $
Time Oevoted to busin...
7. Amount and type of compony indebtedness to deced.nt at date of death: S NONE
8. Was ,her. life insurance payabl., upon death of ~d.nt, to the corporation' Dv.s IIDNo
If yes, Cosh Surrender Valu.: S
Own.r of Policy
9. Did the decedent seU or transfer stock of th's company within on. YeGr prior '0 death if the da'e of d.ath was on ot after \ 2/13/82 Ot withi
two y.ors if the dot. of death was prior to 12113/8210 V.s Kl No
If yes:
Net Proc..d. Payable: S
. OF SHA.O
T....NSFI... O. PU.'MAS"
AMOUNT
DATI
10. Did the corporation hove an int.re't in ot"'... corporations or partnership" DYe. 6UNo
If Y.'. report rhe nece'tary information on a '.parate sh.et, induding Schedule "C.1" or "C.2" for each int.re'I.
11. Wo. ,her. a written shar.holder'. agriMm4H\t in effect at the rime of the dec.dent's d.arh' DVe, ~No
If y.s, attach copy of agreement. l
12. Wo, tho decedent', 'lOci< $Old' Oy.. [lNa
If yes, provide a copy of the og.......ent of .ole, etc.
13. Was the corporation dissolved or liquidated after the decedent', death' Dv., ~No
If yes, provide 0 breakdown of liquidation distributions, etc.
tA. f'teo.. submit "'. following information:
A.
..
C.
O.
f.
f.
15.
A detailed description showing the m.thod of computation utiliz.d in the valuation of the decedent', stock.
Complele copies of Financial stotemenlt ot compl.,e copies of the Federal T ox R.turns (Form 1120) for the year of death and .4 preceding years.
A ,totement of dividends paid each yeor. List those declared and unpaid.
List Name. of Office", Solari.s, Bonuse. and any othe, benefil. received frOM Corporation.
If the Company owned Real estat., furnish a li.t showing the complete add,e../e. and estimated fait Mark.t Value/l, 'f Real Estat.
Appraisal. have b.." secured, plecue attach ~,.
List principal ,tockholden at date of death, ,.umb., of share. held. and relationship to decedent.
ALL OTHER INfORMAnON RELAnVE 10 AfFIXING THE TRUE VALUE Of THE DECEDENT'S INTEREST SHOULD ACCOMPANl
THIS SCHEDULE.
'-/$-
14.
Union Quarries. Inc.
C.
6/30/84
6/30/85
6/30/86
$ 15.000
15.000
75.000
D.
Officers
R.N. Perry. President-Treasurer
R. Collins. Secretary
D. Fahnestock. Assistant Secretary
E. Address
Spring Garden Road. Carlisle. Pennsylvania
RD No. 20. Rheema. Pennsylvania
F.
Stockholders
Shares Held
Kim Company 50
E. Narford. Trustee
H.C. Hempt. Grantor Trust 50
Attachment Schedule C - 1
Salaries. Etc.
$ 24.471
43.476
None
Relationship
None
REV-1505 EX. {7-131
COMMONWEALTH OF PEN/ .VANIA
, INHERIT ANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C-1"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
FILE NUMBER
ROBERT M. MUMMA
I. Name of Corporation Nine Ninety Nine, Inc.
21-86-398
State of IftC. Pennsvlvania
Addreu
1001 P~xton ~rr~pt. P 0 Rnx 3311
Date of Inc.
Mn~' t; 1 Qt;A
Harrisburq, PA 17105
Total Number of Shareholders 5
2. Fed.ral L O. Number
(A' per Form 1120)
3. Type of Business
?"l._1t;'1t;&;7h
Busine" R.porting Year Ju 1 v 1
to
June 30
Produd
4.
STOCX TYPI lOTA\. . S11AI" PAl VAl.UI ' SHAIIS OWNED
OUTSTANDING .Y DleIDlNt
c:-- 2 117 S 100 NONE
".f.tnd ~~. , ~~A P'~RR
r '~:::'''T''::
Provide 011 rights and r..triction. pertaining to each clost of stode.
Was decedent employed by the Cor",orationf bGJV., DNa
6.
If yef, Position Pres. -Treas.
Annuol Solory $ 84,600
Time O....oted to busin.1I
Part
7. Amoum and type of company indebtedn." to decedent at dot. of death: S NONE
8. Was th.r.life insurance payable, upon death of decedent, to the corporation' [!lYe. DNo
Net
If ye., cash Surrender Volu.: S 11 n. 449 Net PrCKeed. Payable: S 343,187
Owner of Policy Ni np- Nin~tv Nine, Inc.
9. Old the decedent sell or tfonif.r lotodc of this company within one year prior to d.ath if the date of death was on or after 12/13182 or withi,
two yeors if the dote of d.ath was prior to 12/13/82,0 Ves 0 No
tf y.s:
. Of SHARES
TRANSfEREE OR PURCHASIR
AMOUNT
DATI
10. Did Ih. corporation ho.... on interest in other corporations or partn.rship.' E9Ve. DNa pennsy Supply, Inc. - 100%
If Y." report the necessary information on a separate sh.et, including Schedule "C.1" or "C.2" for .ach inl.rest.
11. Was ,here a wrinen shar.holder's ogreement in effect at the lime of the dec.dent's d.ath' OV.. []No
If Y." anac:h copy of ogr..ment. 't
12. Wo, the decedent', stode ,old' DYe, l!INo
If Y.'. provide a copy of the agreement of sol., etc.
13. Was the corporation dissolved or liquidated after the d.cedent's deathi DYe. lIDNo
If Y.', provide a breakdown of liquidation di.tribution" etc.
14.. Plea.e .ubmit the followin9 information:
A detailed deKfiption ,howing the m.thod of computation utilized in the valuation of the decedent', stoclc.
A,
I.
C.
D.
E.
f.
15.
Complet. copies of Financial statement, or compl.,e copies of the Federal ToJC R.turn. (Form 1120) for the yeor of death and' preceding YRrs.
A statement of dividend. paid each YRr. li.t those declared and \lnpaid.
u.t Nomes of Officen~ Solari.., Bonu... olld any other benefits received from Corporation.
.f ,h. Compony owned Reol Estat., furnish a li.t .howing ,he compl.,. add,.../e. and .stimot.d Fair Market Valu.I.. If Real Enate
Appraisal. hove b..n secured, plea.. ottach c.op""
Ust ,"ncipal stockholders ot date of death, numb.r of .hare. held, and relationship to decedent.
ALL OTHER INfORMATION Uu.nVE TO AffiXING THE TRUE VALUE Of THE DECEDENT'S INTEREST SHOULD ACCOMPAN'I
THIS SCHEDULE.
tJ 'J
..' \,
14.
Nine Ninety Nine. Inc.
C.
6/30/85
$ 26.976
D.
Officers
R.M. Mumma. President-Treasurer
B.McK. Mumma. Vice President
B.M. McClure. Secretary
P.G. Smeltzer. Assistant Secretary
R. Lehmann. Assistant Treasurer
F.
Stockholders
Shares Held
Common 10% Pfd. 8% Pfd.
R.M. Mumma II
B.M. McClure
L.M. Roth
L.M. Morgan
Kim Company
314
312
312
312
867
1.100
,"
,
103
61
103
Attachment Schedule C - 1
Salaries. Etc.
$ 99.600 (1985 W-2)
None
None
None
None
Relationship
Son
Daughter
Daughter
Daughter
"
REV.1S0SEh {7.13.
e::OMMONWEALTH OF PEN"- .VANIA
. 'INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C.1"
CLOSELY HelD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
FILE NUMBER
ROBERT M. MUMMA
21-86-398
1
June 30
3. Type of ausin."
Rnildina Ma.terials
Concrete, Asphalt, Sand, etc.
Net Proc..ds Payable: S
1. Name of Corporation Pennsv Suon 1 V I I nc .
S.at. of tnc. ponT'\c:w1't7rlriia
. OF SHARD
TRANSFEREE OR PURCHASER
AMOUNT
Address
1001 Paxton street, P.O. Box 3331
A/nQ/R,l
Did the cOt'pOfo.ion hove on int.r..t in other corporation, or partnershipsf IE] Y., 0 No
If Y.'I report the nKa.lory information on a sepora'. she.t, including Schedule "C.t" Of "C.2" for each jn'.r.st.
Was th.,. a written mor.hold...', agr..men' in .ffect af the lime of the decedent'. death' DYes GUNo
If Y.S. attach copy of og,..ment. 't
woo .he d..,od..... stock sold' DYe. 01010
If ye., provide a copy of 1M ogfMtnent of sol., etc.
Was the corporotion dillolved or liquidat.d oft.r the decedent', death' Dy.. (i}No
If Y." provide a br~kdow" af liquidation di'tribution" etc.
tA. Pleo.. .ubmit the following information:
10.
11.
12.
13.
A.
I.
e::.
D.
E.
f.
15.
A d.tailed deKription ,howing the method of computation utilized in the valuation of the dec.de,,"s stock.
Do,. of Inc.
Harrisbura, PA 17105
Total Numb.r of Shoreholde"
Buaine.. R.porting Year Ju 1 y 1 to
Part
If yes, Cosh Surrender Value: S
Owner of Policy
9. Did the decedent s.1l or transfer stock of this company within one year prior to death jf the dol. of death -.os on or aft.r 12113/82 or withi
two years if th. dote of death was prior to 12/13/82,0 Yes g] No
II Y."
2.
F.deroll. O. Numbe-r
(A. p.r For.. 1120)
23-2188015
Produd
4.
r ..~::. J I' "::~
Provide 011 right. and res,ridion. pertaining to each dOh of stode.
Was decedent employed by the Corporation' mYel DNa
If ye.. Position Pres. - Treas. Annual Salory $130,000 Time Oevotled to business
STOCK TYPE tOTA\, . SMAlas Pl.. v....U. ' SHAI.S OWNID
OUnJANOtNG IY DKIDINT
c:-- 2 500 100 NONE
P'r.fwrre>d
6.
7.
B.
NONE
Amount and type of company indeb,edne.. '0 decedent at do,e of death: S
Was ,here life insurance payable, upon dea.h of decedent. to ,he corpora'ion' DYe.
I!JNo
DATI
Elco Concrete
Products, I
100%
Kim and Kin,
- 100%
Robert M. MulC
rne. - 100'
Comple'e copies of finonciallfoteMentt or compl"e copies of the Fed.ral T OJll Returns (Farm 1120) for the year of deoch and 4 pr~ecIin9 yllan
A ,tat.m.nt of dividends paid each y~r. U.. thas. d.dated and unpoid.
Us, Nomes of Officers. Salaries, Bonuse. and any oth.r benefit' received from Corporotion.
If the Compony owned. ReGl estate, furnish a list showing the complet. addre../e. and estimated Faw Market Volve/.. If Real Estot4
Appraisals hove been dCUred, pleas. a"ach copies.
Us. principal s'ockhold.... Of date of death, numb... of .hares held, aAd r.latioftship to decedent.
, .1...7
;~4 '-,
ALL OTHER INFORMAnON RELAnVI TO AFFIXING THE TRUE VALUE Of THE DECEDENT'S INTlREST SHOULD ACCOMPAN1
THIS SCHEDULE.
14.
Pennsy Supp1v. Inc.
C.
6/30/83
6/30/84
6/30/85
6/30/86
$ 18.950
63.000
246.000
525.000
D.
Officers
R.M. Mumma. President-Treasurer
H.G. Lake. Jr.. Executive Vice President
R.E. Nye. Vice President-Sales.
Asphalt and Stone
w. Rice. Vice President-Operations
B. Stahle. Jr.. Vice President-Sales. Concrete
G.R. Miller. Secretary-Assistant Treasurer
P.G. Smeltzer. Assistant Secretary
R. Lehmann. Controller
E.
Address
Sand Bank Road. Mt. Holly. Pennsylvania
F.
Stockholders
Shares Held
Nine Ninety Nine. Inc.
2.500
.$(')
Attachment Schedule C - 1
Salaries. Etc.
$ 298.248
84.500
79.000
84.500
45.000
44.900
23.720
42.700
Fair Market Value
$ 226.000
Relationship
'.
REV-lSO.5 EX. (7-IJ)
-COMMONWEALTH OF PENNSTlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C.l"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
FILE NUMBER
ROBERT M. MUMMA
21-B6-398
t. Name of Corporation Pl ('"Ii ('()nc:n~te Products. Inc.
Stat. of Inc.
Pennsylvania
Address
1001 Paxton Street, P.O. Box 3331
Harrisburq, PA 17105
Oat. of Inc.
5/19/82
Total Numb.r of Shar.holders
1
2. Fed.ral I. D. Number ?1._7?C'l7c:.Q'"
IA. pe, F.,m 1120)
3. Type of Rusin." Manufacturinq
lusin." Reporting Year Ju 1 y 1
'0
June 30
Produd
concrete blocks & ready~mix concrete
~.
r "~::::"T"=
Provide all rights and r.strictions pertaining to .och dOli of .tock.
6. Was decedent employed by the Corporationt g]Yet DHa
If ye.. Position Prp~ i dp-nt Annual Salary S NONE Time OevOlitd to bu.inesl
STOCl< nPl TOTAL' SHAllS '''1 y....UI . SMAln irN1D
OUmANDING Iv DECE NT
eo...... o ....M 10 NONE
't.~rred
Part
7.
8.
NONE
Amount Qnd type of company indebtedness to decedent at dote of death: $
Was 'here life insuronce payable, upon dea,h of decedent, to the corporation' Dy.. ~No
If yes, Cash Surrender Value: S
Owner o,f Policy
9. Did the deced.nt seU or 'ronsfer stock of this company within on. year prior '0 death if the date of death was on or aft.r 12/13/82 or w"hil
two years if ,he date of death wos prior to l2113/82'O Yes I!I No
If yes:
Net Proceed. Payable: S
. OF SMAlU
TRANSFEREE 01 'UICMASER
AMOUNT
DATE
10. Did the corporation have an interest in oth.r corporations or partnerstlip,' DYe. ~No
If ye., report the necessary information on a separate sh.et, including Schedule "C. 1 " or oC_2" for each ,n'erest.
11. Was ther. a written shotehold.r's ogr.,,,,ent in effect at the tim' of the decedent's deathf DYes g]Na
If yet, attach copy of Qgfeemem.
12. Wa. ,h. decodent'. ".de sold' DYe. ON.
If y.s, provide a copy of the og'''''''''' of sol., etc.
13. Was the corporation dissolved or liquidated offer the decld,nt', deathf Dves ~No
If Y'" provide a breakdown of liquidation distributions. .te.
1.(. PI~.. submit the following information:
A detailed description showing the m..hod of computation utilized in the valuation of the decedent's stock.
A.
I.
C.
D.
E.
f.
15.
Co",pletl copies of Financial stote"'enll or comple'e copies of the hd..ol T ox R.turn, (Form 1120) for the year of death and'" preceding yean
A stattm,nt of dividends paid lOch year. list those d.clared and unpaid.
U.t Nome. of OHicets, SoloriH, Bonuse. and any other benefirs ,.c~ved from Corporation.
If the Company owned Real Estate, fufftid\ a list showing Ut. comple.e address/.. and e.timated Fair Mon.t Value'l. If Reaf Eltat4
Appraisal. hay. be.,. secured, please attach copiel.
U.. principal stockholders at do.. of death, number of shor.. held, and relationship '0 decedent.
ALL OTHER INFORMAnON RELATIVE TO AFFIXING THE TIlUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPAN'
THIS SCHEDULE.
.$/
14.
Elco Concrete Products. Inc.
C.
None
D.
Off icers
R.M. Mumma. President
H.G. Lake. Jr.. Executive Vice President
G.R. Miller. Secretary-Treasurer
P.G. Smeltzer. Asaistant Secretary
E.
Address
Prescott Road. Lebanon. Pennsylvania
F.
Stockholders
Shares Held
Pennsy Supply. Inc.
5.000
~.".
Attachment Schedule C - 1
Salaries. Etc.
$ 20.250
None
None
None
Fair Market Value
$ 150.000
Relationship
REV.l.505 EX+ {1.8JI
. COMMONWEALTH OF PEN' .VANIA
. . INHERIT ANC, TAX RETURN
RESiDENT DECEDENT
SCHEDULE "C-'"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
ROBERT ~1. MUMMA
FILE NUMBER
21-86-398
t. NaMe of Corporation
Kim and Kin, Inc.
State of Inc.
Flnr;nr:i
.Address
1001 P~Yrnn ~rrp.p~ p n ~nx ~1~1
Harrisburcr. PA 17105
Dote of Inc.
S/1l/81
Total Number of Shoreholden 1
2. Federal I. O. Number
IA. por Form 11201
23-73';/>\17
Bu,iness Reporting Vear Julv 1
to
June 30
3. Type of Business
Rental
Produd
Eauioment/Real Estate
i '-:::'"'T'''=
~.
STOCK TYr. TOTAl" SHARU 'AI VALU. . SHAIIS OWNED
OUTSTANDING av OICIDINT
c-.... 500 100 NONE
'r.f.rTltd
6.
Provide 011 rights and r.,tridions pertaining to .och doss of sloclc:.
Wa, decedent employed by the Corporation' iiJYes DNa
President
NONE
Time Oevoted to business
Part
7.
8.
1]11'10
If y.s. Cosh Surrender Value: S
Owner of Policy
9. Did ,,,. deceden' $.11 or transfer stock of this company wilhin one year prior to death if the date of death wa, on or after 12113/82 or with
two ."eau if th. dale of death was prior'o 12/13/82,0 Ves I!J No
If yes:
Net Proceeds Payable: S
. 0' SHAlES
TUNsnlEE OR PURCHASER
AMOUNT
DATE
10. Did th. corporation have an interest in other corporations or partnersnip" DVe. {g]No
If yes. report the necessary information on 0 'eparate sheet, including Schedul. "C.l" or "C.2" for each in'.rest.
1 t. Was '''ere 0 written 1ohareholcler's ogr.ement in eHe" ot ,he ,ime of the deeeden,'s deolhf oVes GaNo
If yet. attoch copy of og,.ement. ..
12. Woo ,ho decedent'. .tock .old' DVe. 01'10
If yes, provide a capy of 1M agreement of 101., .tc.
13. Wa. ,he corporation di,solved or liquidated aft.r the decedent's dealh' DVe, WNo
If ye.. provide a breakdown of IiquidQ~;ol'\ distributions. .tc.
1.t. Pleos. ,ubmit the following informatiol'l:
A detailed description showing the method of computation utiliud in the valuation of the decedent's stock.
A.
I.
C.
D.
E.
f.
U.
Compl.,. copies of financiol $lct.m.m, Of compiere copies of the F,d,ral Tax Re,urns (Form 11201 for ,he YiIOf' of death and 4 preceding year.
A slalement of dividends paid each year. Ust those dec.lored and unpaid.
Li,t Nomes of Officers. Solarie,. Bonuse, and any other benefits received from Corporation.
If the Company owned Reol Estate. furnish a list showil'lg the compl..e addressle, and e'timot.d Fair Morket Value/s. If Real Estal
Approisol, ha.... b..n MCur.d. please anach copi...
Ust prindpol stockholders at dote of deoth. number of share. held. ond ,-'otionship to deced.nt.
ALL OTHER INFORMATION RELATIVE TO AfFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPAN
THIS SCHEDULE.
.(<- ....
boo' ...,.~',
14.
Kim and Kin. Inc.
C.
None
D.
Officers
R.M. Mumma. President
B. McK. Mumma. Vice President
B.M. McClure. Vice President
W.D. Boswell. Secretary-Treasurer
F.
Stockholders
Shares Held
Pennsy Supply. Inc.
500
,,5 '-I
Attachment Schedule C - 1
Salaries. Etc.
None
None
None
None
Relationship
lEV. 1505 EX+ {7.8JI
COMMONWEALTH OF PENI .VANIA
, INHERITANCE TAX RnU~N
RESIDENT DECEDENT
SCHEDULE "C-1"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
ESTATE OF
ROBERT M. MUM.'V\
FILE NUMBER
21-86-398
1. Name of Corporation
Robert M. Mumma, Inc.
Slate of Inc.
Dote of Inc.
Pennsvlvania
A.ddreu
lQnl P~vrn~ ~rrAAT p n ~nY 1~'1
5/29/79
2. Fede,all. D. Number 23-2103264
(A. pe, Fo'm 11201
Busin." Reporting Year
T o.al Number of Shcneholde,..
July 1
1
U""yo....;C:!hl1YlJ'. on 171r11i,
'0
June 30
3. Type of Business
Rental
Produd
PUC Hauling
A.
STOCK "n tOTAl.' SHAW 'AI VALUI . SHAIIS OWNID
OUTSfANDIHG a' OICIDIN1
eo- 1,000 10 NONE
'r.~
r '.~::::~r"=
6.
Provide all rights and restrictions pertaining to ea<h clan of stock.
Was decedent employed by the Corporation' e9Ye, DNa
President
If y." Position
Ann",,1 Salary $
NONE
Time aeVoted '0 bu,inelS
part
1. Amount and type of company indebtedness to decedent at dote of deoth: S none
8. Was 'her. life insurance poyable, upon death of decedent, to the corporationf DYes I])No
If yes, Cash Surrender Value: S
Not P,oceed. Payable, $
Owner of Policy
9. Did th. d.cede"t ,.U or tron,f.r SIO(. of this company within on. y.or prior to d.ath if the dote of death ..,a, on or oh.r 12/13/82 or withi
two years if the date of d~th was prior to 12/13/82fO Yes ~ No
If y."
. OF SHAlas
TlANSFfREf 01 'UICHASfI
AMOUNT
DAn
to. Did the corporation ha.,. an interest in other corporations or partnerShipsf DYe, GiNo
If Y.'. repon the nec.ssary information on a ,epara'e sheet, including 5thedule "C. 1 II or "C.2" for each in'erest.
tt. Wa, ,her. a writt.n sharehold.r's ogr..ment in effect ot the rim. of the decedent's deoth' DYe, I!lNo
If Y". attach copy of o9reem.nt. l
12. Wo. th. deced..... .tocfl sold. Dy.. DNa
If y.s, provide a copy of the GgtMf'Mnt of ,01., etc.
13. Was the corporation diuofvecl or liquidated aft., the dec.dent', death' DVes iilNo
If y.., provide a brea.down of liquidation distributions. etc.
1 ". "eas. submit the 'oNowing informa'ion:
A. A cf.tailed d.scription showing the method of computation utiliud in the valuation of the dec.dent's stock.
I. Complete copi.s of financial stat.menlsor campi... copies of the federal Tax Returns (Form J 120) for the year of death and'" preceding yean
C. A ,tatement of dividends paid each year. list those d.dared and unpaid.
O. List Nam., of Offic.n. Salaries, Bonuses ond any oth.r benefil' receiyed fram Corporation.
E. If the Company owned Real Estate, furnish 0 list showing the complete addre.lI.s and e.timated Fair Market Valu.lt. If Real Estot
Appraisals ha.... been MC",red~ please attach copi...
f. List principal stockholden at date of death, number of shares helcl~ and r.lotioft~hip to dec:.dent.
U. ALL OTHER INFORMATION RELATIVE TO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPAN"
THIS SCHEDULE.
.s..t;,
. ,
14.
Attachment Schedule C - 1
Robert M. Mumma. Inc.
c.
None
D.
Off icers
Salaries. Etc.
R.M. Mumma. President
R.M. Mumma II. Vice President
G.R. Miller. Secretary-Treasurer
P.G. Smeltzer. Assistant Secretary
$ 7.500
None
None
None
F.
Stockholders
Relationshill
Shares Held
Pennsy Supply. Inc.
1.000
"r" '"
;;; (:1'
RfV-1500fX+ (8.BJ) L'
, CO'MMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C-2"
PARTNERSHIP
INTEREST REPORT
ESTATE OF
FILE NUMBER
R()RF.RT M. MUMMA
21-86-398
Addren 7C;h~ ~(mTh ~r.",.h=, 'Rn.=..d i7
Fod.rall. D. Numbor 31-1033923
(A. p.r Farm 1065)
Date Business Commenced 4/23/81
L Name of Partnership Fl nri rl;;='Tl ~t-",.hl po T t'n
T..=tkp- Wort:h. Florida
Business ActiYity
2. Classification of Partnership:
Decedent was a Limited
OGeneral
fillimited
o Othor
partner. If decedent was a limited partner, praYide initial investment S 40 1000
3.
PARTNER'S NAMES % OF INCOME % OF OWNERSHIP SALARY BALANCE OF
CAPITAL ACCOUNT
A, M 10% 10% NONE 25 575
8.
c.
O.
~. Estimated Value of decedent's interest: S 25 I 575
5. Amoun, and type of partnership i"de~tedness to decedent at date of d~,h: $
NONE
6. Was there life insurance payable, upon the death of deced.nt, to the partnership' OVes fiClNo
If yes, Cash Surrender Value: S Net proceeds payoble: S
Owner of Policy:
7. Was there a written partnership agr..ment in effect at the time of the decedent's death' GCJVes DNa
If yes, attach copy of agree",ent.
8. Did the partnership have an int.r."t in any other partnerships or corporatjon~ DYes DNa
If yes, report the necessary information on a s.parare sheet, including Schedule "C. 1 " or "C-2" for each inttres..
9 Did the deced.nt's interest in the partnership change in the year before death if the dote of death was on or after 12/13/82 or if death occurred
prior 10 12/13/B2 in ,ho last two years' OVe, e9Na
If yes_ explain: 't
10. Woo tho decedont relaled 10 any of tho ather portno,., KJyo. DNa
Ilyes,.xplain: Wif~. Ri"lrhara Mck. Mumma if; also a limited partner
11. WQS the partnership dissolved or liquidated after dec.dent's d.ath' Dyes liJNo
If yes, reporl all the related informalion, including copies of the Sales Agreem.nt and/or Settlement Sheet.
12. Woo ,ho decedont'. ,tad< ~ OV.. 5iINa
If yes, provide a copy of the agrHmenl of sol., etc.
13. Please submit the following information:
A. A detailed description showing the method of computation utilized in the yaluation of the decedent's intere.t. capital Account
a. CampIelecop;.. of financial stat_ or campleto copies of die Fedoral Tax Return. (Farm 1065) far ,ho year of death and A prKeding years.
C. If the Company owned Reol estat., furnish a list showing the complete addressJes and estimated Fair Market Valu./s. If Real Estate
Appraisals have been secured, please attach copi.s.
lA. ALL OTHER INFORMATION RELAnVE TO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPANY THIS
SCHEDULE.
:; ')
""
IEV.1,506 fX. (a.a3)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C.2"
PARTNERSHIP
INTEREST REPORT
FILE NUMBER
ESTATE OF
ROBERT M. MUMMA
21-86-398
1.
Name of POr1nenhip Jl.mpyi r"rlTl 1=h:~h.=:lh
rpnt-Ar-r.=:l1'l'lfl" ,-Ii 11
F.d.,all. D. Nurnb., 23-2315281
IAs p" Fa,rn 1065)
Date Business Commenc.d 4/27/84
Address
423 North 21st street
Camp Hill, PA 17011
Business Adi....ity
2. Classification of Partnership:
OG.neral
lID Llrnitod
OOth..
Dec.d.nt was a
T ;m;1-A~
partn.r. If dec.d.nt was 0 limited partner, pro....id. initial in.....stm.nt $ 1 A. non
3.
PARTNER'S NAMES % Of INCOME % Of OWNERSHIP SALARY BALANCE OF
CAPITAL '-CCOUHT
A. Robert M. Mumma 3% 1.8182% NONE 10,025
8.
c.
D.
4. Eslimaled Valu. of d.c.dent', int.r.st: $ 10,025
S. Amount Clnd type of partnership ind.~tedn.st to de"edent at dot. of d.Qth~ S
5,159
6. Was there life insurance payable, upon the death of decedent, to the partnership' OVes [1gNa
If yes, Cash Surrender Value: S N.t proceeds payable: S
Owner of Policy:
7. Was there a wri"en partnership agr..ment in .ffect at the time of the decedent's death' !!JVes ONo
If yes, o"ach copy of ogre.ment.
a. Did the pOr1nenhip hove on interest in any other partnerships or corporation' OVes 0 No
If yes, report the n~essary information on a seporo'e sheet, including Schedule "C-1" or "C_2" for each interest.
9 Did the deceden"s interest in the partnership change in the y.or before death if the dote of death was on or after 12/13/82 or if death occurred
prio,to 12/13/82 in .h.la......o y...,,' OV.. KlNo
If yes, ekplain: )
10. Was th. docod.nl '''aloe! ta any 01 ,h. atho, pann...' OV.. lUNa
If yes, explain:
11. Was the pannership dissolved or liquidated after decedent's death' OVes e:JNo
If yes, report all the related information, including copies of the Sol.s Agreement and/or Settlement Sh....
12. Was .h. doc:odont', ,'ock ,old' OV.. lEINo
If yes, provide a copy of the ogrHment of sal., etc.
13. Please submit the following information:
A. A d.'oiled descriplion showing the method of computation ulilized in the valuation of the decedent's inter.st.
I. Campi... copies of financial statements Of complete copies of fh. Fed.ral Tax Returns (Form 1065) for th. year of death and'" preceding years.
C. If the Company own.ed Real Estat., furnid\ Q. 1;'1 showing the compl.1. oddressles and .stimated fair Market Value/s. If Reol Estot.
Appraisal. hove bHn Malred, plea.. onoch copies.
U. AU OTHER INFORMATION RELAnVE TO AFFIXING THE TRUE VALUE OF TltE DECEDENT'S INTEREST SHOULD ACCOMPANY THIS
SCHEDULE.
~ <7
,.; (
-'
RfV.I.506 E~ + .f8-831
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C.2"
PARTNERSHIP
INTEREST REPORT
ESTATE OF
FILE NUMBER
ROBERT M. MUMMA
21-86-398
1. Name of Partnership Penn 21 Associates
Address
P.O. Box 1967
Federal I. O. Numbe, 23-2102801
(As p.r Form 1 (65)
Date Busin,sl Commenced 4/27/84
HarriSburg, PA 17105
Busin.ss Activity
2. Classification of Partnership:
Deced,n' was a Lirni ted
OG.n.ral
[] limited
DOth.r
partn.r. If dec.d.nt was 0 limited partn.r, provide initial investment S , c; nnn
3.
PARTNER'S NAMES 'llo OF INCOME 'llo O' OWNERSHIP SALARY BALANCE O'
CAPITAL ACCOUNT
A. Robert M. Mmnma 1, ."""'~ 1 010. M"'''' 1 ^ ~^O
I.
C.
D.
A. Estimated Valu. of decedent's int.r..t: S14, 548
s.
Amount and type of partnership i"d.~tednell to decedent at date of d4lGth: S
NONE
6. Was there lif. insuranc. payable, upon the death of dec.edent, to th. partnership' Dv.s ~No
If y.s, Cash Surr.nd.r Valu.: S Ne' proceedl payobl.: S
Own.r of Polky~
7. Walth.r. a writt.n partn.rship agr..m.nt in eff.d at the time of the deced.nt's deotht G9V'1 DNo
If Y'I, attach copy of ogr..m.nt.
8. Did the partnership have on int.r.s. in any oth.r partn.rship. or corporation' Dyes DNa
If y.., report the nec.ssary information on a separot. Ih..t, including Sch.dul. "C.1" or "C-2" for each int.r.st.
9 Did the deced.nt's in..r.st in the partn.rship chang. in th. y.ar b.for. d.ath if th. date of d.ath was on or ok.r 12/13/82 or if death occurred
prior to 12113/82 in ,h.lastlwo years' DY.s 6iJNo
If y.s, .xplain:
~.
10. Wos .... docod.tu r4loIod to any 01.... 0Ill0r pon..,,' Dv.s IIDNo
If y.t. .xplain:
11. Was .... portnonltip diuolvod or Iiquidolod oIl.r decodo.t's dealhf Dv.s IUNo
If Y", report all the ....ated information, induding copi.. of the Sol.. Agr..m.nt ondlor Settlem.nt Sh....
12. Was tho docod....s stock sold' Dv.. DNo
If yes, provide a copy of the ogr..m.nt of sal., etc.
13. Pleas. slIbmit the following information:
A. A. d.tailed d.scription showing the method of computation utilized in Ih. valuation of the deced.nt's interest.
.. Compl... cop;.. 01 Rnancial stat_s or complet. copies of"'. Fod<<al T ox Returns (Form 1 (65) for.... yoor 01 dooth ond A preceding yoors.
C. If..... Company owned Reol Estat., fumish a list showing the compl... addres"es and ..timated Fair Marle.t Valll./s. If Real Estat.
Appraisal. have b..n MCurecl, plea.. attach copi'l.
lA. ALL OTHER INFORMATION RELAnVnO AFfiXING THE TRUE VALUE OFmE DECEDENT'S INTEREST SHOULD ACCOMPANY THIS
SCHEDULE.
$-9
REV-IS01 EX+ (7-83)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "0"
MORTGAGES AND NOTES
RECEIVABLE
ROBERT M. MUMMA
FILE NUMBER
21-86-398
(All property Jolntly-owned with Right of Survivorship mu~ be dlsclOHd on Schedule "F")
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
See Schedule 0 Attached
358,450.90
TOTAL (Also enter on line 4. Recapitulation)
$ 358,450.90
(If more ,~C. I. nMd.~ InMrt. edditlonat sheet. of ..me .In)
(po
Item
No.
1.
2.
3.
4.
5.
BSTATB OJ' ROBBRT M. MUMMA
MORTGAGBS and NOTBS RECBIVABLB
SCHBDULB D
Descriotion
Demand Notes given ~2/~7/85 by
Derry Aire, Inc. to Robert M.
Mumma; payable ~2/~7/a9 with
interest @ ~~% per year
unpaid principal at dod
See Exhibit Binder
Demand Note given by Kim and Kin,
Inc. (subsidiary of Pennsy
Supply, Inc.; liability for Note
is shown on that company's records)
to Robert M. Mumma; paid 9/18/86
unpaid principal at dod
Demand Note given 12/23/85 by
Lebanon Rock, Inc. to Robert M.
Mumma; with interest @ 9.5%
unpaid balance at dod
accrued interest
Demand Note given 12/17/85 by
American Rehab Center - Camp
Hill to Robert M. Mumma; with
interest at prime rate plus 1%
unpaid principal at dod
accrued interest
See Exhibit Binder
Demand Note given 6/13/84 by
David M. Dolezal to Robert M.
Mumma; interest payable June
15 and December 15 @ 10%
unpaid principal at dod
accrued interest
See Exhibit Binder
;;)
$50,000.00
1.445.00
5,000.00
159.00
2,400.00
78.00
Value at
Date of Death
$102,~24.00
20,121.00
51,445.00
5,159.00
2,478.00
, .
Item
No.
6.
7.
Description
Demand Note given 6/9/85 by
High-Spec, Inc. to Robert M;
Mumma; with interest @ 9.5%
unpaid principal at dod
accrued interest
$20,408.00
L63LOO
See Exhibit Binder
Demand Note given 1/15/86 by
High-Spec, Inc. to Robert M.
Mumma; with interest @ 8%
unpaid principal at dod
accrued interest
152, 18L 90
2.903.00
Total notes receivable
to .J
Value at
Date of Death
$ 22,039.00
155.084.90
$358.450.90
COMMONWEALTH OF PENNSYL' "'A
.INHE,RlTANCE TAX RETUPI
. . RESIDENT DECEDENT
ESTATE OF
SCHEDULE "E"
CASH, BANK DEPOSITS AN'
MISCELLANEOUS
PERSONAL PROPERTY
ROBERT M. MUMMA
FilE NUMBER
21-86-398
(All ~ JoIM'V....... ..... ... "ltht of lurvlworMlp mloM be dlllClOMd on Schedule "F")
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT
DATE OF DEATH
See Schedule E Attached
1,871,251.19
.
TOTAL (Also enter on line 5, R_itulltlon)
. 1,871,251.19
<<If more IIPeGe .. needed "'"" adcH1\oNI ....... of _me II..)
(.,3
. ,
Es'n.TE OJ' ROBERT M. MUMMA
CASH. BANK DEPOSITS'
MISCELLANEOUS PERSONAL PROPERTY
SCHEDULE E
Item
No.
Descriotion
Value at
Date of Death
1. Dauphin Deposit Bank and Trust
a) checking acct. #62-23-3211
dod balance
checks clearing
after dod
$ 24,718.21
( 3.121.10) $
21,597.11
See Exhibit Binder
b) checking acct. #62-23-3041
dod balance
checks Clearing
after dod
17,864.84
( 186.08)
17,678.76
See Exhibit Binder
c) checking acct. #10-019626
dod balance
deposit in
transit
checks Clearing
after dod
7,928.89
10,000.00
( 16.433.18)
1,495.71
See Exhibit Binder
2. Hamilton Bank
a) checking acct. #61312285
See Exhibit Binder
5,528.78
/:j
;0,
Item
...l:[Q.....
Descrintion
3. Dauphin Deposit Bank
and Trust Co. agency accounts:
4.
5.
6.
7.
a) checking acct. #10-01-9758
See Exhibit Binder
b) checking acct. #10-00-7288
See Exhibit Binder
c) checking acct. #10-00-7237
See Exhibit Binder
d) checking acct. #10-00-2073
See Exhibit Binder
e) checking acct. #10-00-1956
See Exhibit Binder
f) checking acct. #13-82-0508
1985 Mercedes coupe
See Exhibit Binder
1981 Mercedes coupe
Tangible personal property i~cluding
21 club medallions, player p~ano,
grandfather's clock ($1,000), painting
of .Entrepreneur., painting of .Speedy
Somolli., clothing, jewelry ($200) and
miscellaneous office furniture at
Amity Farms office
1975 Formula motorboat
/"
.,.)~
$
19.00
87.18
100.00
55.44
140.00
99.95
Value at
Date of Death
$
501.57
36,000.00
19,000.00
10,000.00
1,000.00
Item
No.
10.
11.
12.
13.
14.
15.
16.
17.
Descritltion
8.
De1ray Club - refund on certificate
9.
Horses:
a) Mares
b) Racing
c) Yearlings
d) Foals
e) Stallions
The mares, racehorses and yearlings
were all sold and are valued at sales
proceeds. The foals are valued at
breeding fees paid. The stallion
shares are valued at cost or recent
acquisition value per share
Pennsy Supply, Inc.
net bonus
Kim company
net salary
net commission
Nine Ninety Nine, Inc.
net salary
Robert M. Mumma, Inc. - consulting fees
Elco, Inc. - consulting fees
pennsy Care - health insurance
medical reimbursement
U. S. F. & G. - health insurance
premium refund
pennsy Supply, Inc.
Bender property
royalty 5/14/86 -
March royalty
~(.,
Value at
Date of Death
$ 4,400.00
$339,054.00
135,963.00
241,820.00
62,900.00
855.800.00 1,635,537.00
135,475.20
-0-*
791. 50
67.674.62
68,466.12
5,000.00
7,500.00
20,250.00
51.62
159.40
3,550.74
"
Item
No.
18.
19.
20.
21.
22.
23.
Descriotion
Floridian Stable - reimbursement of expenses
Speedy Somolli - first quarterly
distribution 1986
Commercial Travelers Insurance Co. -
premium refund
Southern Bell - disconnection refund
Lago Mar membership certificate
Barbara McK. Mumma, the surviving spouse
of Robert M. Mumma, is receiving payments
from an unfunded plan providing for
benefits for her as a widow only and
these are not included for pennsylvania
Inheritance Tax purposes
Total cash, bank deposits and
miscellaneous property
*Bonuses totalling $135,475.20 were granted after death
and are not includible for Pennsylvania Inheritance Tax
purposes.
} I'
',:)
Value at
Date of Death
$
9,550.00
1,451.00
29.59
3.79
2,500.00
-0-
Sl. 871. 251.19
RfV~ 1511"EX +' (5.~5J
..
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Please Print or Type
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
ReSIDENT DECEDENT
ESTATE OF
ROBERT M. MUMMA
FILE NUMBER
21-86-398
ITEM DESCRIPTION AMOUNT
NUMBER
A. Funeral Expenses:
1. See Schedule H Attached 34,765.13
B. Admirtistrative Costs:
1. Personal Representative Commissions Lisa r1.. Mumma ..... e..stiIllll..ted 225,000.00
Social Security Number of Personal Representative:
Vear Commissions paid undetermined
2. Attorney Fees Morgan, Lewis & Bockius - estimated 185,000.00
3. Family Exemption
Claimant N/A Relationship
Address of Claimant at decedent's death
Street Address
City State Zip Code
-
4. Probate Fees
C. Miscellaneous Expen..s:
1. See Schedule H Attached 115,275.00
.
~'l
TOTAL (Also enter on line 9, Recapitulation) $ 560,040.13
(If mCH'e space I. nMClec:l, In.ert adclltlonal.h..t. of same size)
. ' ." ~
Item
No.
ESTATE OF ROBERT M. MUMMA
FUNERAL EXPENSES. ADMINISTRATIVE COSTS
and MISCELLANEOUS EXPENSES
SCHEDULE H
Descriotion
A. Funeral Expenses:
1. Myers Funeral Home
2. Stephenson Green House
3. Penn Harris Motor Lodge
4. Ben Whitten - Music
5. Friends of Jazz - Music
6. Market Square Concerts - Music
7. Matthew winter - Minister
8. Estimated expense in
connection with mausoleum
C. Miscellaneous Expenses:
1.
2.
3.
Estimated additional administration
expenses:
Int. on Federal & State
Death Taxes
Misc. other administration costs
Helsel, Inc. Realtors -
Appraisal fees
Lucker, Kennedy & Felmeden -
Accountant fees - estimated
Total miscellaneous
administration expenses
i 'I
v:J
$ 5,545.00
2,544.00
226.13
250.00
100.00
100.00
1,000.00
25.000.00
$11,000.00
14.000.00
Value at
Date of Death
$ 34.765.13
25,000.00
30,275.00
60.000.00
$115.275.00
oPtEV.o<l512: E~J\- '(1:83;'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "I"
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
ROBERT M. MUMMA
FILE NUMBER
21-B6-39B
ITEM
NUMBER DESCRIPTION
AMOUNT
1. See Schedule I Attached
4,614,191.00
-k:c,
. "
TOTAL (Also enter an tine 10, Recapitulation)
$ 4,614,191.00
(If mOt. 'loac.. it needed in58r11u1rl,,.lonl'll ,I-I_,.""f '11'1"''' 'Ii,.,,)
~" ,<
Item
No.
3.
4.
5.
6.
7.
8.
9.
ESTATE OF ROBERT M. MUMMA
DEBTS. MORTGAGE LIABILITIES. LIENS
SCHEDULE I
Descriotion
1. Pennsboro Manor:
Pennsylvania Power & Light
Riverton Consolidated Water
2. Pennsboro Center:
Pennsylvania Power & Light
L & L Janitorial Services
Kerry's Lawn & Garden
- Mower Repairs
united Power and
Apparatus - repairs
Riverton Consolidated Water
Truman E. Horner -
refuse removal
American Express - bill
Beachley Hardy Seed Co. - bill
Catalano's - restaurant bill
CoreStates Bank - Visa card bill
Dauphin Deposit Bank and Trust Co. -
Visa card bill
Country Club of Harrisburg
Quality Cleaners - bill
7/
$ 230.90
146.79
$2,256.35
1,049.60
411. 30
42.09
43.35
63.93
Value at
Date of Death
$
377.69
3,866.62
1,023.75
148.00
126.00
1,081.58
3,125.50
43.03
21. 00
~ .
Item
No.
Descriotion
10. Horses:
Lana Lobell Farms -
stud fee for -My Media-
S.E.Q.S. - training expenses
Amity Farms - training &
boarding expenses
Hanover Shoe Farms -
training expenses
Van Gundy Agency - insurance
3/6/86-4/12/86
Beissinger Racing Stable -
training & boarding expenses
Fox Den Farm -
horse maintenance
11. Pennsy supply, Inc. -
Reimbursement for expenses paid
on behalf of Robert M. Mumma:
Personal
Pennsboro Center
1505 S. 19th st.
Pennsboro Manor
Pennsylvania Supply Company
12. Sailfish Point:
Florida Power & Light
Southern Bell
13. Internal Revenue Service -
12/31/81 assessment
14. Lucker, Kennedy & Felmeden -
services through 12/31/85
15. Morgan, Lewis & Beckius -
pre-death legal fees and expenses
16. Bruce Rohrbach Productions -
piano player
17. Sailfish Point Golf Club
18. Sailfish Point Country Club
19. PMA Building:
Patriot News - advertising
7::(
$10,000.00
1,697.44
40,623.44
35.00
414.20
4,653.09
61. 00
$10,832.55
26,913.60
5,739.20
425.20
3.517.00
$
33.45
278.76
Value at
Date of Death
$57,484.17
47,427.55
312.21
274.82
2,435.00
4,217.00
120.00
168.89
2,935.38
2,163.00
.<,
Item
..J!Q..,..
Description
Value at
Date of Death
20.
Social Security Administration -
return of payments
Asprey's - purchase of silver
$10,473.00
21.
12,530.00
22. Robert M. Mumma -
reimbursement to other
co-tenants of bank accounts
358.00
23. Barbara McK. Mumma -
reimbursement for loan
38,691. 00
24. Internal Revenue service, Pennsylvania
Department of Revenue and city -
net balance due on 1985
individual income tax returns
43,367.80
25. Ann Beissinger & crownstable, loan
8.9% secured by 1 sh of
wDefiant Yankee,w paid-off 9/22/86
accrued interest to 4/12/86
5,000.00
272.00
26. Ann Beissinger, 6% loan
secured by 10 shs WSpeedy Somolli,w
paid-off 12/86
accrued interest to 4/12/86
27. Baltic Farm, Inc., 10% loan
secured by 1 sh wBaltic speedw
paid-off 1/87
accrued interest to 4/12/86
28. pine Hollow stud Farm, Inc., 11 1/2% loan
paid $15,000 annually,
secured by 1 sh wSeahawk Hanoverw
accrued interest to 4/12/86
29. pointsetta stable, Inc., 10% loan
secured by 1 sh wRalph HanoverW
payable 32,975/yr. including interest
accrued interest to 4/12/86
20,000.00
434.00
30,000.00
715.00
30,000.00
2,684.00
82,003.00
3,640.00
30. wColt 83w, 10% loan
secured by 1 sh in Stallion wPrakasw
payable 31,250/yr. paid off 10/10/86
93,750.00
31. Lisa M. Morgan, 18% demand loan
interest paid monthly
accrued interest to 4/12/86
50,000.00
300.00
./.3
...... . '......' .
Item
~ DescriDtion
32. Kim company, demand loan
accrued interest to 4/12/86
33. Middle Park, Inc., demand loan
paid-off 8/27/86
accrued interest to 4/12/86
34. pennsy Supply, Inc., demand loan
accrued interest to 4/12/86
35. Pennsylvania supply Company, demand loan
accrued interest to 4/12/86
36. Harris savings & Loan Association
Mortgage on personal residence
6% payable $700 month,
balance due at 4/12/86
See Exhibit Binder
37. York Federal savings & Loan Assn.
9% Mortgage on pennsboro Center
payable $9,231 month
no interest accrued as payments
are made 12th of each month
See Exhibit Binder
38. Fulton Bank prime rate mortgage on
Fulton Bank Bulding, paid-off 9/25/86
accrued interest to 4/12/86
39. Pennsylvania Manufacturers Association
10.67% short-term loan on purchase
of PMA Building. Refinanced
through Fulton Bank after 4/12/86
40. Barbara HeX. Mumma, 14.6% loan
interest paid monthly
aocrued interest to 4/12/86
41. Dauphin Deposit Company demand loans
at Prime (9% at 4/12/86)
See Exhibit Binder
accrued interest to 4/12/86
') I
..1"
$200,000.00
231,000.00
237,500.00
169,000.00
19.938.00
Value at
Date of Death
$476,700.00
29,680.00
33,155.00
3,148.00
199,374.00
2,863.00
15,750.00
1,480.00
5,348.00
402,434.00
140,000.00
420.00
900,000.00
405,000.00
1,971.00
857,438.00
3,153.80
1 .......,,'.. ~
. '
Item
No.
Descriotion
42. Hamilton Bank, various demand loans:
a. 10% secured by Derry Aire
aircraft
b. Racehorse loan paid-off 8/27/86
c. Racehorse loan paid-off 8/27/86
d. Racehorse loan paid-off 8/27/86
e. Racehorse loan paid-off 8/27/86
f. Racehorse loan paid-off 12/18/86
g. unsecured, paid 12/31/86
h. Racehorses paid 9/25/86
i. Racehorses paid 9/25/86
j. Borrowed to pay for Bender & Grove
properties. Originated 1/15/86
$3,551 paid monthly including
interest
accrued interest on items
a-j to 4/12/86
See Exhibit Binder
43. Hamilton Bank on behalf of Dauphin Co.
Industrial Development Authority
Lease purchase agreement on
property known as
1505 South Nineteenth Street
Balance outstanding as of
4/12/86
See Exhibit Binder
Total debts, and mortgages and liens
'Ie
, ...
$ 95,150.00
8,533.00
10,400.00
11,200.00
8,533.00
40,000.00
50,000.00
22,400.00
18,667.00
246.576.00
Value at
Date of Death
$
511,459.00
1,436.00
71.811.79
S4.614.190.58
'-Ev.:a.n3 EX'" ('43)
I ~_. _.'..... . ...
CofIWOHWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "J"
BENEFICIARIES
ROBERT M. MUMMA
FILE NUMBER
21-86-398
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
,.
A. Taxable Bequast.:
Barbara McK. Mumma
49 Hillcrest Road
Wormleysburg, PA 17043
wife
$
45,800.
2.
Lisa M. Morgan
1065 Tilghman Court
Wayne, PA 19087
Daughter
$
19,000.
3.
Robert M. Mumma, II
R.D. #1
Box 58
Bowmansda1e, PA 17008
Son
$
1,200.
4. Trusts under Articles VII and VIII of Will for
benefit of spouse and issue with very remote
contingent remainder to charity in default of
issue (see Will).
c/o Estate of Robert M. Mumma
Box 3331
Harrisburg, PA 17105
$9,585,856.
ITEM
NUMBER NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable end Govemm...,.1 BequestS
,. None
7b
TOTAL CHARITABLE AND GOVERNMENTAL BEaUESTS (Also enlBr on line 13, Recapitulationl
$
- 0 -
(If mor. tpae. i. neMied IMen .ddltlon.lthMt. of Mmt .Ize'
WASHINGTON
NE.W YORK
Los ANGELES
MORGAN, LEWIS & BOCKIUS
COUNSELORS AT LAW
2000 ONE LOGAN SQUARE
PHI LADELPHtA, PENNSYLVANIA t9103
MIAMI
HARRISBURG
LONDON
TELEPHONE:(2IS) 963-5000
CAaLE ADDRE.SS: M ORLEBOCK
TELE;<;:83-1315
July 17, 1987
HAND DELIVERY
Ms. Mary C. Lewis
Register of wills
Cumberland County Courthouse
Carlisle, Pennsylvania 17013
':""}
n~
S:;n
...:,.-;-
l,~ ~ -j ,
:;-, ~;-
o:l
--..J
;ry~
C'}O
i.,.'C')
,',7;:'."
. ,':)
r~
;-;:::)
Re: Estate of Robert M. Mumma
Date of Death: April 12, 1986
will No. 21-86-398
Dear Sir or Madam:
On behalf of the Executors of the Estate of Robert
M. Mumma, please find enclosed for filing duplicate copies of
the Pennsylvania Inheritance Tax Return together with a check
in the amount of $205,257 representing the tax due as shown
on the return including $8,830 of interest. Also enclosed
are Exhibit Binders A and B, which contain supplemental
documents relating to the return.
Please note that an approved Extension of Time to
File and to Pay to July 12, 1987 (see copy attached) was
granted the Estate.
The Pennsylvania Inheritance Tax Return is being
filed after the last day for filing under the extension (JUly
13, 1987, as July 12 was a Sunday) due to a mixup in the
mailing of the Federal Estate and Pennsylvania Inheritance
Tax Returns on July 10, 1987. The late filing and payment
was due to reasonable cause and not willful neglect.
Attached are the following in support thereof:
1. A copy of the original cover letter with the
Federal Estate Tax Return sent by mistake to
the Register of Wills, Cumberland County, PA
which was date-stamped by the Register'S
office and returned to the undersigned. (The
date-stamped letter, along with the check made
out to the Internal Revenue Service, was
received in the mail by the undersigned on
Thursday, July 16, and was the first
indication that there had been a mixup in the
mailings. )
1/0_3
MORGAN. LEWIS & BOCKIUS
Ms. Mary C. Lewis
Register of wills
July 17, 1987
Page 2
2. Copies of certified receipts for the certified
mailing on July 10 showing that both mailings
took place on that date.
3. written statement pursuant to Reg. 9301.6651-
l(c) showing reasonable cause for late filing
and late payment.
Please acknowledge receipt of this letter and the
attachments and the enclosures by stamping the enclosed copy
of this letter and returning it to me in the envelope
provided.
Thank you very much for your cooperation.
Very truly yours,
-PJJ/-h 6. ?)UY)jUV['
Ruth S. Nonack
Estate Administratorj
Legal Assistant
jrkb
Enclosures
cc: Mrs. Barbara McK. Mumma
Lisa M. Morgan, Esq.
George W. Hadley, Jr., CPA
Arthur L. Klein, Esq.
Rosalynn Vine, CPA
L/ 0 '-I
---
M~.'
..'~-"V
.' .~
~vMMONWEALTH OF PENNSYlVA"',A
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
POST OfFICE B0X 8327
HARRISBURG, PA
17105-8327
February 6, 1987
IN YOuR RfPLY PltASf
RUER1(j
Ms. Ruth S. Nonack
Morgan, Lewis & 80ckius
2000 One Logan Square
Philadelphia, PA 19103
Dear Ms. Nonack:
Re: Estate of: Robert M. Mumma
File No.: 21-86-390
This is in response to yuur request for an extension of time
to file the Inheritance Tax Return and request for extension of time
for payment of tax for the abov8 estate.
In accordance with Section 1736(d) of the Inheritance and
Estate Tax Act 255 of 1982, the time for filing the return is extended
for an additional period of six (6) months. This extension will avoid
the imposition of a penalty for failure to make a timely return.
However, it does not prevent interest from accruing on any tax
remaining unpaid after delinquent date.
The return must be fi 1 ed wi th the Regi ster of Wi 11 s on or
before JUly 12, 1987. Because Section 1736(d) of the 1982 Act allows
for only one (1) extra period of six (6) months, no additional
extensions(s) will be granted that would exceed tile maximum time per-
mi tted.
In accordance with Section 175u of the Inheritance Estate Tax
Act of 1982, we acknowledye receipt of your request for an extension
to pay any liability which may be due on this estate. However, the
Department cannot make a determination on granting such an extension
to pay until the Inheritance Tax Return is filed with the Department
and the assessment of tax has been issued. At that point the
Department will review the estate record to determine if the request
has been made for reasonable cause, and if approved whether or not a
bond will be required to protect the interest of the Commonwealth.
Should you have further questions, please feel free to con-
tact me.
Sincerely,
a.
~
John C. Murphy, Chief
Inheritance Tax Division
S-IT: INH93
L3:304
t../(~~" c:"
,; ,',,)
"-
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255
(
,,,
~
Date of this Notice: ..2-' -ll ')
Taxpayer Identifying Number: / OJ <;'-0 ? -I g" g "J
Form: '/'71. '1 Tax Period: bb ,-!--/:2-E ~
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Dear Sir,
Enclosed are the approved applications for Extensions of Time to File and
to Pay.
If additional time is needed to pay, Forms 4768's must be submitted prior
to the date fixed for payment on the previous request.
Sincerely,
16 I ;!.i./f'Y1A/,,J.o-
Tax Examiner
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4768
:: .ppllcatlon for Extension of Tint (0 File
U.S. Estate Tax Return and/or Pay Estate Tax
(Section. 6081 and/<< 6161 of tM lntarnal Ravanua Coda)
OM8 No. 1S4~181
U:N.... 7-31-87
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Identification
~I'& 'lnt nltne _net mlddllllNtilI
Robert M.
,.". of aP91iatiClr'l 'i..,
Arthur
Oeetdtf'lt's Last nllne
Mumma
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April 12, 1986
Decedent's social secunty numbel
L. Klein. Esq~ire
Add,.. 01 applieatlOn Iii., (Humbef and me.t)
2000 One Logan Square
Clty.S_....ZlP~
Philadelphia, PA 19103
Extension of Time to File Sec. 6081
You must attach your written statement to explain in detail why it is impossible or impractical
to file, reasonably complete return within nine months after the date of the decedent's
deeth.
Extension of Time to Pa See. 6161 .,. ..
You must attach your written statement to explain in detail why it is im~j~ o~~p~"
to pay the full amount of tne estate lax by the estate tax return due date~'l ~ ;., ~ i ., e;;.'
January 12 f 1987
ExttnSlOft date requested
July 12, 1987
ExtenSIOn date requested
July 12, 1967
1 Amount of estate tax estimated to be due . . . . . . . . . O.} {\ -7.iQJj -0-
2 Amount of cash shortage claimed . . . . . . . . . . . . . . . . . ; .
3 hlancadue (subtroc:t line 2 from IIna I)(Paywlththl.appllc.atlon.) . . S -0-
Signature and Verlllsetl'1l1lA ".
~O J ;>.0
Ifflled by executor-Under penalties 01 pe~ury.1 declare that to the best of my knowledge and....lief. the statements made herein
and attached are true and correct.
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If flied by someone other than the ..ecutor-Under penalties 01 perjury. I declare that to the best 01 my knowledge and beliel. the
statements made herein and attached are true and correct, that I am authorized by the executor to lile this application, and that I am
(cheek box(es) thaI applies):
E9 A member in good standing olthe bar olthe highest court of (specily jurisdiction) ~ . Penns'! Ivania ......................
o A cert~ied public accountant duly qualified to practice in (specify jurisdiction) ~ .........................................
o A person enrolled to p 'ce belore the Internal Revenue SeN;ce.
D A duly authorized ent olding a power of attorney. (The power ofattorney need not be submitted unless requested.)
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~J Notice to Applicant-To be completed by Internal Revenue Service
1 The application lor extension of time to lile (Part II) is:
iJ""'Approved ? -I <:. - S' '7 ,!INAL EXmNSXOli
D Not approved because ...................................
2 The application for extension of time to pay (Part III) is:
GYApproved ? -I:z. - go ?
o Not approved because
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ESTATE OF ROBERT M. MUMMA
SOCIAL SECURITY NUMBER 195-07-1889
Part II Extension of Time to File (Sec. 6081)
The Estate of Robert M. Mumma is comprised mainly of
closely held business interests. Because of the many properties
involved and because of the death of the public accountant for
the companies. it is not possible to file a reasonably complete
return by the due date of the federal estate tax return.
Accordingly. an extension of time to July 12. 1987
within which to file Form 706 is herewith respectfully requested.
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ESTATE OF ROBERT M. MUMMA
SOCIAL SECURITY NUMBER 195-07-1889
Part III Extension of Time to Pay (Sec. 6161)
Although it appears that there will be no federal estate
tax due with the federal estate tax return, because of the marital
deduction, the Executors do request an extension of time to pay
federal estate tax, which would be due if the state inheritance
and estate taxes were to exceed the amount of taxable estate
covered by the unified credit and state death tax credit.
Accordingly, an extension of time to July 12, 1987
within which to pay federal estate tax is herewith respectfully
requested.
409
.
MORGAN. LEWIS & BOCKIUS
WASHINGTON
NEW YORK
Los ANGELE.S
COUNSE.LORS AT LAW
ONE LOGAN SQUARE
PHILADELF'HIA, PENN$Yl-VANIA 19103
MIAMI
HARRISBURG
LONOON
TE:I.CPfol 0... E., (2.IS) 963-S000
CA&LE AOCRESS' MORLE80CK
TELEX: 63-1;315
July 10, 1987
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Re: Estate of Robert M. Mumma
S.S.N.: 195-07-1889
Date of Death: April 12. 1986
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Internal Revenue Service
11601 Roosevelt Boulevard
Philadelphia, Pennsylvania 19255
Dear Sir or Madam:
On behalf of the Executors of the Estate of Robert
M. Mumma, I enclose for filing the Federal Estate Tax Return
(Form 706) together with a check in the amount of $44,654
representing the tax due as shown on the return including
$1,959 of interest. I also enclose Exhibit Binders A and B
which contain supplemental documents relating to the return.
Please note that the return and payment is being
filed under an approved Extension of Time to File and to Pay
to July 12, 1987, a copy of which is in Exhibit Binder A.
Please acknowledge receipt of the enclosures by
stamping the enclosed copy of this letter and returning it to
me in the envelope provided.
Very truly yours,
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Ruth S. Nonack
Estate Administrator
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Enclosures
cc: Mrs. Barbara McK. Mumma
Lisa M. Morgan, Esq.
George W. Hadley, Jr., CPA
Arthur L. Klein, Esq.
Rosalynn Vine, CPA
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f8.tgtsttr of BtUs null (!Ilerk of tlte Ql)rp4nus' (!Iourt
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COURTHOUSE. CARLISLE. PA 17013
MARY C. LEWIS
Register of Wills &
Clerk of the Orphans' Court
JERRY R. DUFFIE, ESQ.
Solicitor
TO: Morgan, Lewis & Bockius, Attys.
One Logan Square
Philadelphia, PA 19103
Attn:
Ms. Nonack
Date:
July 14
1'lR7
Dear Ms. Nonack,
As our office is not an agent for the Internal Revenue
Service, we are returning the enclosed check in the
amount of $44,654.00.
Encl:
Check
Yours truly, il~ .
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Mary . Lewis
Regi ter of wills l'
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Register of Wills
Currberland County Courthouse
Carlisle, PA 17013
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ESTATE OF ROBERT M. MUMMA. DECEASED
(Social Security No. 195-07-1889\
Written Statement Pursuant to Req. ~301.6651-1(c\
Showinq Reasonable Cause for Late Filinq of
Federal Estate Tax Return (Form 706\ and
Payment of Federal Estate Tax
Robert M. Mumma died on April 12, 1986. Extensions
to July 12, 1987 to file the Federal Estate Tax Return and
pay the federal estate tax were granted. See copy of
approved extension attached.
The Federal Estate Tax Return was completed and
signed by both Executors by July 10, 1987 and returned to the
Philadelphia office of Morgan, Lewis & Bockius for mailing to
the Internal Revenue Service Center in Philadelphia.
The Pennsylvania Inheritance Tax Return was also
completed and signed and returned to the Philadelphia office
of Morgan, Lewis & Bockius for mailing.
Because the returns with all attachments and
associated indices were so voluminous, there were no
envelopes large enough to accommodate them at secretarial
work stations and each return with attachments and associated
indices and the appropriate address label was taken to the
mailroom at Morgan, Lewis & Bockius by the undersigned who
prepared the cover letters to the respective taxing
authority. After envelopes in which to send the returns were
constructed and the returns with attachments and indices were
inserted therein, a mailroom employee inadvertently switched
the labels - putting the address label for the Internal
1/3
Revenue Service on the envelope containing the Pennsylvania
Inheritance Tax Return and the one for the Pennsylvania
Inheritance Tax Return on the envelope containing the Federal
Estate Tax Return. Both envelopes were mailed, by certified
mail, on Friday, July 10, 1987.
It was not until Thursday, July 16, 1987 that the
error was discovered. On that day the undersigned received
back from the Register of Wills of Cumberland County, who had
received the Federal Estate Tax Return, the Estate's check
for $44,654 (the amount shown due on the Federal Estate Tax
Return) made out to the Internal Revenue Service. See copy
of the letter dated July 14, 1987 from the Register of wills
attached.
The returns were retrieved from the wrong
addressees as promptly as possible.
In light of the foregoing, it is respectfully
requested that no addition to the tax be imposed for the
failure to file the Federal Estate Tax Return on time or for
the failure to pay the Federal Estate Tax on time.
This statement is made under penalties of periurv.
-RDWI h. lJ{JYY~V1
Ruth S. Nonack
Estate Administrator/
Legal Assistant
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MORGAN, LE.WIS & BOCKIUS
COUNSELORS AT LAW
ONE LOGAN SQUARE
PHILADELPHIA, PENNSYLVANIA 19103
T~LE:PHONE: (215) 963-5000
WASHINGTON
NEW YORK
Los ANGELES
J
MIAMI
HARRISBURG
LONDON
CABLE ADDRESS: MORLEBOCK
TELEX: 83-1315
July 10, 1987
CERTIFIED MAIL
RETURN RECEIPT REOUESTED
Ms. Mary C. Lewis
Register of wills
Cumberland County Courthouse
carlisle, Pennsylvania 17013
Re: Estate of Robert M. Mumma
Date of Death: April 12, 1986
will No. 21-86-398
Dear Sir or Madam:
On behalf of the Executors of the Estate of Robert
M. Mumma, I enclose for filing duplicate copies of the
Pennsylvania Inheritance Tax Return together with a check in
the amount of $205,257 representing the tax due as shown on
the return including $8,830 of interest. I also enclose
Exhibit Binders A and B which contain supplemental documents
relating to the return.
Please note that the return and payment is being
filed under an approved Extension of Time to File and to Pay
to July 12, 1987, a copy of which is in Exhibit Binder A.
Please acknowledge receipt of the enclosures by
stamping the enclosed copy at -chis let"ter and returning it: to
me in the envelope provided.
Very truly yours,
~ 6 "'l)cl\<1d~
Ruth S. Nonack
Estate Administrator
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Enclosures
cc: Mrs. Barbara r1cK. Uumma
Lisa M. Morgan, Esq.
George W. Hadley, Jr., CPA
Arthur L. Klein, Esq.
Rosalynn Vine, CPA
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