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HomeMy WebLinkAbout03-30-15 1505610140 REV-1500 Ex (01-10 ' OFFICIAL USE ONLY PA Department of Revenue County Bureau of Individual Taxes Code Year File Number PO Box 280601 INHERITANCE TAX RETURN 2 1 1 4 0 3 4 0 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 3 2 2 2 0 1 4 1 1 2 0 1 9 9 2 Decedent's Last Name Suffix Decedent's First Name MI D U E S T E R H 0 E F T M A X W E L L N (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ❑X 1.Original Return 2.Supplemental Return 3.Remainder Return(date of death prior to 12-13-82) 4.Limited Estate 4a.Future Interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) 6.Decedent Died Testate 7.Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9.Litigation Proceeds Received 10.Spousal Poverty Credit(date of death 11.Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M A R C U S A M c K N I G H T I I I 7 1 7 2 4 9 2 3 5 3 REGISTER OF WILLS USE'N. LY yqq rn i 171T I n C:> =3 C> c> First line of address I � R W I N & M c K N I G H T P C ' =} 1� G`' r" re r�n C ti Second line of address _ 6 0 W E S T P 0 M F R E T S T R E E T ,_. < 5 -Tj �. a City or Post Office State ZIP Code DATEVILED rn r-- C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: 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. GNAT E OF PER N SPONSIBL"E FOR FILING RETURN DATE 7 Z 7 (� S RESS 4 BRI K CHU H ROAD ENOLA PA 17025 SIGNATU P AR =�,$N REPRESENTATIVE AATE DDRESS 60 WEST POMF STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J c�1' 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: MAXWELL N• DUESTERHOEFT RECAPITULATION 1. Real Estate(Schedule A) ........ .. ..... .. .... .. ... . ...... ... . . .. . . . 1. 2. Stocks and Bonds(Schedule B) .. .. ....... . ..... .. .. .. .... .. ... .... .. 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) .... . 3. 4. Mortgages and Notes Receivable(Schedule D) .. .. .. .. .. ... ..... . .. .. .. . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E).. .... . 5. 5 0 0 0 . 0 0 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .:. ... . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . .. . . . 7. 8. Total Gross Assets(total Lines 1 through 7) ... ..... ... ......... . .... .. 8. 5 0 0 0 . 0 0 9. Funeral Expenses and Administrative Costs Schedule H 9. 5 9 9 3 . 6 9 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .. . ... . . ... .. 10. 11. Total Deductions(total Lines 9 and 10) ...... ...... ............ . .... .. 11. 5 9 9 3 . 6 9 12. Net Value of Estate(Line 8 minus Line 11) .... ... .. .. ...... .... . ...... 12. - 9 9 3 . 6 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) .. . .. ...... ....... ... . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) .. . .. .. ...... .. .. .... . 14. - 9 9 3 . 6 9 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 _ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 0 . 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE .. ..... . .. ... . .. ... .. . ...... ......... . .............. .. 19. 0 • 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 L 1505610240 1505610240 REVA500 EX Page 3 File Number Decedent's Complete Address: 21 14 0340 DECEDENTS NAME MAXWELL N. DUESTERHOEFT STREET ADDRESS 329 LAMP POST LANE CITY STATE ZIP ETTERS PA 117319 Tax Payments and Credits: I. Tax Due.(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. . If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... ❑ R b. retain the right to designate who shall use the property transferred or its income; ............................... 0c. 0 c. retain a reversionary interest;or ................................................................................................ ❑ ❑X d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ 21 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?.................................................................................................. ❑ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan.1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116(1.2)[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined,under Section 9102,as an individual who has at least one parent in common with*the decedent,whether by blood or adoption. REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: MAXWELL N. DUESTERHOEFT 21 14 0340 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CASH 3,000.00 2. PERSONAL PROPERTY 2,000.00 TOTAL(Also enter on Line 5,Recapitulation) $ 5,000.00 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MAXWELL N. DUESTERHOEFT 21 14 0340 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MALPEZZI FUNERAL HOME 4,313.20 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Years)Commission Paid: 2. AttomeyFees: IRWIN &McKNIGHT, P.C. 1,250.00 3, Family Exemption:(If decedent's address is not the same as claimants,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 113.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. REGISTER OF WILLS-FILING FEES- PETITIONS 15.00 8. CUMBERLAND COUNTY SHERIFF'S OFFICE-SERVICE 74.00 9. YORK COUNTY SHERIFF'S OFFICE-SERVICE 104.24 10. REGISTER OF WILLS-CITATION 20.00 11. REGISTER OF WILLS-FILING FEE-COMPLAINT 103.75 TOTAL(Also enter on Line 9,Recapitulation) $ 5,993.69 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MAXWELL N. DUESTERHOEFT 21 14 0340 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).) 1. JULIE L. SIMMONS Lineal 954 BRICK CHURCH ROAD ENOLA, PA 17025 2. KELCIE N. DEUSTERHOEFT Sibling 954 BRICK CHURCH ROAD ENOLA, PA 17025 3. SCOTT S. DUESTERHOEFT Lineal 329 LAMP POST LANE ETTERS, PA 17319 4. HANNAH DUESTERHOEFT Sibling 954 BRICK CHURCH ROAD ENOLA, PA 17025 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE, II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. Malpez.zi Funeral Home !N :.:.'. 8 Market Plaza Way ._._ ::<::.v,r.>. {. ; _ �:."` (717)697-4696 Mechanicsburg,PA 17055 www.Malpez_ z�F_neralHome.com Jeremy J.Shartzer,FD Michael J.Malpezzi,Owner,FD Kyte C.Knipe,FD June 29,2014 Julie L. Simmons 954 Brick Church Road Enola,PA 17025 This is the final statement for the funeral services of Maxwell N.Duesterhoeft We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way. PROFESSIONAL SERVICES: Sheltering of Remains $5,625.00 Direct Cremation $2,620.00 FUNERAL HOME SERVICE CHARGES $8,245,00 SELECTED MERCHANDISE: Wood Cremation Container $385,00 Natural Earth Biodegradable Urn $175.00 THE COST OF OUR SERVICES,EQUIPMENT,AND MERCHANDISE THAT YOU HAVE SELECTED $8,805.00 CASH ADVANCES: At the time funeral arrangements were made, we advanced certain payments to others as an accomodation. The following is an accounting of those charges. Certified Death Certificates $60.00 Newspaper Notices-Patriot 2.Days $688.66 Newspaper Notices-York $360.74 Attorney Benjamin Cero Fees $1,248.80 TOTAL CASH ADVANCES AND SPECIAL CHARGES $2„358,20 CONTRACT PRICE $11,163.20 HISTORY: 03/3012014 Discount Compassionate Discounts $5,350.00 04/14/2014 Payment Payment- Christ Community Church $1,500.00 TOTAL AMOUNT DUE BY July 25,2014 $4,313.20 If you have any questions or concerns regarding this bill,please call our office at(717)697-4696. a pezzi FUNERAL HOME 8 Market Plaza Way•Mechanicsburg,PA 17055 Michael J.Malpezz4 Owner Jeremy J.Sharizer,Funeral Director (717)697-4696 June 30,2014 Mr. Zimmerman, Enclosed you will find the final expenses for Max Duesterhoeft's funeral. We have applied the payment from Christ Community Church toward the total cost. You can find this statement under the history section at the bottom of the invoice. This document has been provided for you to keep for your records. If you need any additional information or would like to assist Ms. Simmons and her family any further please contact me at your convenience. Thank you for all of your assistance and generosity in helping Ms. Simmons through this difficult time. Sincerely, Jeremy J. Shartzer,Fl) Malpezzi Funeral Home RECEIPT FOR PAYMENT ------------------- ------------------- LISA M. GRAYSON, ESQ. Receipt Date : 4/11/2014 Cumberland County - Register Of Wills Receipt Time : 15 :26 :35 One Courthouse Square Receipt No. : 1077626 Carlisle, PA 17613 DUESTERHOEFT MAXWELL N Estate File No. : 2014-00340 Paid By Remarks : IRWIN & MCKNIGHT WZ ------------------------ Receipt Distribution ------------------------ Fee/Tax Description Payment Amount Payee Name PET LTRS ADM OTHER 30 . 00 CUMBERLAND COUNTY GENERAL FUN WILL 15 . 00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 10 . 00 CUMBERLAND COUNTY GENERAL FUN INH TAX RETURN 15 . 00 CUMBERLAND COUNTY GENERAL FUN INVENTORY 15 . 00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 23 . 50 BUREAU OF RECEIPTS & CNTR M.D AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN ---------------- Check# 8392 $113 . 50 Total Received. . . . . . . . . $113 . 50 RECEIPT FOR PAYMENT ------------------- LISA M. GRAYSON, ESQ. Receipt Date : 6/12/2014 Cumberland County - Register Of Wills Receipt Time : 15 : 07 :39 One Courthouse Square Receipt No. : 1078279 Carlisle, PA 17613 DUESTERHOEFT MAXWELL N Estate File No. : 2014-00340 Paid By Remarks : IRWIN & MCKNIGHT PC WZ ------------------------ Receipt Distribution ------------------------ Fee/Tax Description Payment Amount Payee Name PETITIONS 15 . 00 CUMBERLAND COUNTY GENERAL FUN ---------------- Check# 8445 $15 . 00 Total Received. . . . . . . . . $15 . 00 SHERIFF'S OFFICE CUMBERLAND COUNTY Ronny R Anderson Sheriff ,d4 cluratir �Q���t� Jody S Smith Chief Deputy .T Richard W Stewart y" Solicitor OFFICE OF THF SHERIFF Julie L Simmons,Administrator of the Estate of Maxwell N. Duesterhoeft Case Number vs. 2014-3705 Scott S Duesterhoeft SHERIFF'S RETURN OF SERVICE 06/20/2014 Sheriff Ronny R Anderson, being duly sworn according to.law, states he made diligent search and inquiry for the within named Defendant to wit: Scott S Duesterhoeft, but was unable to locate the Defendant in the Sheriff's bailiwick.The Sheriff therefore deputizes the Sheriff of York, Pennsylvania to serve the within Complaint& Notice according to law. 06/27/2014 03:15 PM-The requested Complaint in Equity served by the Sheriff of York County upon Scott S Duesterhoeft, personally, at 329 Lamp Post Lane, Etters, PA 17319.Richard P. Keuerleber, Sheriff, Return of Service attached to and made part of the within record. SHERIFF COST: $37.00 SO ANSWERS, July 14, 2014 RON R ANDERSON, SHERIFF id CountySuite Shentf,Teleosoft.Inc. Ronny R Anderson SHERIFF'S OFFICE OF CUMBERLAND COUNTY RECEIVED Sheriff 01111 1114141 nt C112N6cfif�l� AUG 16 2014 Jody S Smith c Chief Deputyr., BRWiN h ROeKNICtfi ` LAW OFMCES Richard W Stewart Solicitor OFFICE OF THS SkER,IFF Julie L Simmons,Administrator of the Estate of Maxwell N. Duesterhoeft Case Number vs. Scott S Duesterhoeft 2014-3705 SHERIFF'S RETURN OF SERVICE 07/03/2014 Sheriff Ronny R Anderson, being duly sworn according to law, states he made diligent search and inquiry for the within named Defendant to wit: Scott S Duesterhoeft, but was unable to locate the Defendant in the Sheriffs bailiwick.The Sheriff therefore deputizes the Sheriff of York, Pennsylvania to serve the within Petition according to law. 07/14/2014 The requested Petition served by the Sheriff of York County upon Scott S Duesterhoeft, personally, at 329 Lamp Post Lane, Etters, PA 17319. Richard Keuerleber, Sheriff, Return of Service attached to and made part of the within record. SHERIFF COST: $37.00 SO ANSWERS, August 12, 2014 RONIV R ANDERSON, SHERIFF tci CountySuilo Shontf,Toleosoft Inc. SHERIFF'S OFFICE OF YORK COUNTY Richard P Keuerleber PETER J.MANGAN, ESQ. Sheriff Solicitor Michael S.Hose Richard E Rice,11 Chief Deputy, Operations Chief Deputy,Administration JULIE L.SIMMONS,ADMINISTRATRIX OF THE ESTATE OF MAXWELL N. Case Number DUESTERHOFET vs. 14-3705 CIVIL SCOTT S. DUESTERHOEFT SHERIFF'S RETURN OF SERVICE 07/14/2014 09:07 AM-DEPUTY TODD STAHL, BEING DULY SWORN ACCORDING TO LAW,SERVED THE REQUESTED PETITION FOR INJUNCTIVE RELIEF,ORDER OF COURT FOR A PRELIMINARY INJUNCTION BY"PERSONALLY"HANDING A TRUE COPY TO A PERSON REPRESENTING THEMSELVES TO BE THE DEFENDANT,TO WIT: SCOTT S. DUESTERHOEFT AT 329 LAMP POST LANE, ETTERS, PA 17319. X 0 D STA L, DEPUTY SHERIFF COST.$58.84 t SO ANSWERS, -P, A August 06,2014 RICHARD P KEUERLEBER, SHERIFF COMMONWEALTH OF PENNSYLVANIA IV,tarial seal Lisa L.Thorpe,Notary PUNIC City of York,York CountY. My Commission Expires Aug. 12,2017 —KE—MBER,PEWISYLVAUIA ASS=AT1V,,'OF NOTARIES .................. .... .. ...... ..........­......... .................. NOTARY Affirmed and subscribed to before me this 6TH day of AUGUST 2014 (c)CounlySulte Sheriff,Teieosoft,Inc. SHERIFF'S OFFICE OF YORK COUNTY Richard P Keuerleber PETER J. MANGAN, ESQ. Sheriff Solicitor Michael S.Hose Richard E Rice, II Chief Deputy, Operations Chief Deputy,Administration)w 4� 1 JULIE L. SIMMONS, ADMINISTRATOR OF THE ESTATE OF MAXWELL N. Case Number DUESTERHOEFT vs. 2014-3705 CIVIL SCOTT S. DUESTERHOEFT SHERIFF'S RETURN OF SERVICE 06/27i2014 03 15 PM- DEPUTY TODD STAHL, BEING DULY SWORN ACCORDING TO LAW, SERVED THE REQUESTED COMPLAINT&NOTICE BY"PERSONALLY"HANDING A TRUE COPY TO A PERSON REPRESENTING THEMSELVES TO BE THE DEFENDANT,TO WIT:SCOTT S. DUESTERHOEFTAT 329 LAMP POST LANE, ETTERS, PA 17319. 0 D STA L, DEPUTY SHERIFF COST: $45.40SO A- L S, ,--- July 03, 2014 RICHARD P KEUtALEBER, SHERIFF COMMONWEALTH OF-PMRSYLVANM Lisa L.Thorpe, No�tay,,:Pubiic City of York,York-County My Commisslon Expires Aug. 12, MEMBER,PENNSYLVANIA ASSOCIATION OF'I( DI2IcS . .. ..... ..... .......... .......................................................................: NOTARY + Affirmed and subscribed to before me this 3RD day of JULY 2014 (cl CountySuite Sheriff.Teteoso`l Inc. RECEIPT FOR PAYMENT ------------------- ------------------- LISA M. GRAYSON, ESQ Receipt Date : 6/23/2014 Cumberland County - Register Of Wills Receipt Time : 14 :51 : 11 One Courthouse Square Receipt No. : 1078377 Carlisle, PA 17613 DUESTERHOEFT MAXWELL N Estate File No. : 2014-00340 Paid By Remarks : IRWIN & MCKNIGHT PC HMW ------------------------ Receipt Distribution ------------------------ Fee/Tax Description Payment Amount Payee Name CITATION 20 . 00 CUMBERLAND COUNTY GENERAL FUN ---------------- Check# 35840 $20 . 00 Total Received. . . . . . . . . $20 . 00 RECEIPT FOR PAYMENT ------------------- ------------------- Cumberland County Prothonotary' s Office Receipt Date 6/20/2014 Carlisle, Pa 17013 Receipt Time 13 :56 :29 Receipt No. 307526 SIMMONS JULIE L ADMINISTRATOR (VS) DUESTERHOEFT SCOTT S Case Number 2014-03705 Received of PD ATTY MCKNIGHT AK Total Non-Cash. . . . . + 103 . 75 Check# 8454 Total Cash. . . . . . . . . + . 00 Change. . . . . . . . . . . . . - . 00 Receipt total . . . . . . _ $103 . 75 ------------------------ Distribution Of Payment ---------------------------- Transaction Description Payment Amount COMPLAINT 65 .25 CUMBERLAND CO GENERAL FUND TAX ON CMPLT . 50 BUREAU OF RECEIPTS AND CONTROL SETTLEMENT 9 . 50 CUMBERLAND CO GENERAL FUND AUTOMATION 5 . 00 CUMBERLAND CO AUTOMATION FUND JCP FEE 23 . 50 BUREAU OF RECEIPTS AND CONTROL $103 . 75