HomeMy WebLinkAbout06-04-15 J `Jt,a pennsylvania 1505618403
W DEPARTMENT OFREVENLtX(03-14)
REV-15010 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 13 0572
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
01 09 2013 06 19 1927
Decedent's Last Name Suffix Decedent's First Name MI
DUNN EDITH L
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
RX 1. Original Return 2. Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
4. Agricultural Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
7. Decedent Died Testate 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes
(Attach copy of will) (Attach copy of trust.)
10. Litigation Proceeds Received FX 11. Non-Probate Transferee Return ❑ 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
F] 13. Business Assets 14. Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
HUBERT X GILROY 717 243 3341
First Line of Address
10 EAST HIGH STREET
Second Line of Address
City or Post Office State ZIP Code
CARLISLE PA 17013
Correspondent's email address: hgilroy(a7martsonlaw.com �
REGIS71R(OF WILLS 145E ONLY> c
REGISTER OF WILLS USE ONLY G k-3
DATE FILED MMDDYYYYr r i
I. rn
DATE FILED STAMO t_
E7)
Side 1
I III II IIIII Iilll IIII IIIII�III IIIII Ilill ILII II II II I IIII
1505618403 1505618403 '
J 1505618411
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Dunn, Edith L.
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.
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 2 ,907 - 90
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............ 7.
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 2 ,907 - 90
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 2 -1907 - 90
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)............................ 10.
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 2 -,907 - 90
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 0 - 0 0
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. 0 . 00
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.00 15. 0 . 00
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 00 16. 0 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE................................................................................................................ 19. 0 . 00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has
any knowledge.
SIGNATURE OF PERSON RESPONStBL E FOR FILING RETURN F.Allen Dunn (P I TE 5-
ADDRESS
301 Pine R9.a0,_Mo41Aolly Springs, PA 17065
SIGNATOR F P O ER THAN REPRESENTATIVE Hubert X. Gilroy
ADDRE l.�
10 East High Sttrr , t, Carlisle, PA 17013
11111 11111111111111111111111111111111111111111111111111111 Side 2
1505618411 1505618411
REV-1500 EX Page 3 File Number 21-13-0572
Decedent's Complete Address:
DECEDENT'S NAME
Dunn, Edith L.
STREET ADDRESS
210 Big Spring Road
CITY STATE ZIP
Newville PA 17241
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
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. (4)
Check box on Page 2,Line 20 to request a refund
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;............................................................................... ❑ []
b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ lxl
c. retain a reversionary interest;or............................................................................................................... ❑
d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... ❑
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑x
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 January 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 step-parent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
Rev-1509 EX+(01.10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Dunn, Edith L. 21-13-0572
If an asset was made joint within one yearof the decedent's date of death,it must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Amanda M. Snader 6821 Tech Court Daughter
Fort Myers, FL 33905
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM LETTER DATE INUMBER NCLUDE NA SIMILAR ME OFFINANCIAL INSTITUTION
NG INUMBER.ATTACH DEEDUNT DATE OF DEATH DECD'S DECEDENT'S INTEREST
VALUE OF
NUMBER FOR JOINT MADEVALUE OF ASSE
TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST
1 A US Bank Checking Account-Date of death 5,815.80 50.000% 2,907.90
value
TOTAL(Also enter on Line 6, Recapitulation) 2,907.90
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Dunn, Edith L. 21-13-0572
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Casualty Deduction-See attachment regarding misappropriation of funds 2,907.90
1-11-137 2,907.90
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
1
2 Co xs m
LAST WILL AND TESTAMENT C: o .� o
3 apo N :0
OF brr- 1, Mm
EDITH LORENE DUNN r -.z
�a
-n
5 � Ci � {
6 KNOW ,ALL MEN BY THESE PRESENTS, That I, BPI Er- M
DUNK, being of sound and disposing mind, nemorp and .G
understanding, and not acting under fraud, duress, menace,
8
or undue influence of any person whomsoever, do hereby make
8
and publish this and declare it to be my Last Will and
10
Testament in the manner and form following%
11
FIRSTS I declare that I am a widow. I declare that I
12 have four adult children, STEVEN L. DUNN, AMANDA K. (DUNN)
13 SHADER, (FRANCIS) ALAN DUNN and JENNIFER L (DUNN) KINCY.
14 Except as herein provided, I make no provision for any
15 child or grandchild now living or hereafter born or adopted.
16 stZ'SR=t I hereby direct and order that all just debts
17 for which proper claims are made against my estate and the
4
18 expenses of my last illness and funeral be paid by my
executrix as soon after my death as is practicable;
19 i
provided, however, that this direction shall not authorize
20
any creditor to require payment of any debt or obligation
21
y
prior to its normal maturity in due course. All
22
THIRDS I hereby forgive all indebtedness to me from my
23
children or grandchildren that may be due and owing upon say
24
death.
25 FOURT s I direct that all of my estate, whether real, j
28 personal or mixed, and wheresoever situated of which I may i
27 die seized or possessed or to which I may be entitled at the
28 WILL PAGE I
HOLLY A.HOUENa
ATTORNEY AT LAW
7101 W.GLUMMER,SUITE
KENNEWSM WA 94116
TELEPHONE ts")781/740
1
i
2
3 time of my demise, to be divided into four (4) equal shares.
4 It is my desire that each of the four (4) shares be
5 divided between my children and their families as follows: i
6 1/8th of my estate to STEVEN L. DUNN and 1/8th of my f
estate to STEPHBNIE L. SAVOLD, my granddaughter. ;
7
1/12th of my estate to AMANDA M. (DUNN) SNADER and
8 I
1/12th of my estate to SHELLEY R. BROWN, my granddaugher, 1
9
and 1/12th of my estate to MICHAEL G. SHARER, my grandson. I
10 1/4th of my estate to my son, (FRANCIS) ALAN DUNN. I
1t 1/12th of my estate to JENNIFER L. (DUNN) RINCY and
12 1/12th of my estate to JESSE J. RICE, my grandchild and
t3 1/12th of my estate to SARAH A. RICE, my granddaughter.
14 FIFTH: I hereby nominate and appoint AMANDA M. (DUNN)
15 SNADER, as executrix of this my Last will and Testament. In
i
16 the event that she is unable or unwilling to act then I I
17 nominate and appoint (FRANCIS) ALAN DUNN as alternate
18 executor. I direct that no bond or bonds shall be required i
of my executrix hereunder and said executrix shall have
19 j
20 unrestricted nonintervention powers. I further direct that i
my estate be settled without the intervention of any Court,
21
except to the extent required by law, and that my executrix
22
settle my estate in such manner as shall seem best and most
23
convenient to her, and I hereby empower my executrix to
24 mortgage, lease, sell, exchange and convey the personal and
25 real property of nay estate without an order of Court for
28 that purpose and without notice, approval or confirmation
27 and in all other respects to administer and settle my estate I
28 WILL PAGE 2 I
MOLLY A.MOLUNO[C�
ATTORNEY AT LAW !I
7107 W.CLEARWATER.SUM Q,
KENNEWXK,WA 99136
TELEPHONE IS091 7011790
1
2
3 without the intervention of Court.
4 ,S1 Mi I hereby revoke all Wills and Codicils to Wills
5 previously made by me.
6 IN WITNESS WHEREOF, I have hereunto set my hand and
7 published and declared this to be my bast Will and Testament I
8 on the .1.- day of July, 1990.
10 EDITH ,
11 We, the undersigned, certify that on this date EDITH
12 LORENE DUNN signed the foregoing document as and for her
13 Last Will and Testament in our presence, and that we, at her
request, in her presence and in the presence of each other,
14 i
have signed our namea hereto as subscribing witnesses.
15
DATED at Kennewick, Washington, this day of- July,
18
1990.
17
18 :I
19
(��s at
20
21 dna at�"LZ�jjo&
22
23
24
25
26
27
28 WILL PAGE 3
HOLLY A.HOLLEN
ATTORNEY AT LAW
7103 W.CLEARWATER,SUITE
KENNEVAM WA 49136 +
TELEPHONE(S09I 7e).1740
1
2 i
3 AFFIDAVIT OF SUBSCRIBING WITNESS TO
LAST WILL AND TESTAMENT OF EDITH LORENE DUNN
4
STATE OF WASHINGTON )
5 : Be.
County of Benton )
8 The undersigned, competent to testify being duly sworn
7 each for herself, states and affirms as foilows: I
The instrument to which this affidavit is attached and
8 which purports to be the Last Will and Testament of the
above-named testator, was signed and executed by said
9 testator at Kennewick, Benton County, Washington, in the
presence of myself and the other witness.
10
The testator thereupon published the instrument as, and
11 declared it to be her Last Will and Testament and requested
us to sign the same as witnesses. At her request and in the i
12 presence of each other, the other witness and I subscribed
our names as witnesses thereto. i
13 At the time of executing said instrument, the testator, `
the other witness and I were of legal age, and the testator
14 appeared to be of sound and disposing mind and not acting
under menace, duress, fraud, undue influence or ;
15 misrepresentation.
18 We, the undersigned, make this affidavit at the request
of the testator.
17
18 �s
19
20
SUBSCRIBED AND SWORN TO before me this the 2: day of
21 July, 1990.
22 ,o
23
NOtary PublIc in,and for
24 the State of Washington.
commission expires on
25
28
27
28 WILL PAGE 4
HOLLY A.NOUENUC✓q
ATTORNEY AT LAW
7103 W.CLEARWATER,SURE 1 I
KENNEWICK.WA 99736
TELEPHONE 15091 7811790
1
2
3 I, EDITH LORENE DUNN, have executed the attached
document as sty Last Will and Testament and have thereafter
q requested the subscribing witnesses to that document to make
the alcove affidavit.
5
6
7
8
9
14
i
11
12
13
14
i5
i
18
j
17
18
19
i
20
i
21
F
22
23 i
24
25
26
27
i
28 WILL PAGE 5
HOLLY A.HOW14UCKI
ATTOR"AT LAW
7103 W.CLEARWATER,SUITE D:
UNNEWKK.WA"M
TELEPHONE 1509}78}1790 1
Ex-Carlisle attorney Rominger charged in $535K theft case Page 1 of 1
Ex-Carlisle attorney Rominger charged in $535K theft
case
FEBRUARY 20, 2015 2:27 PM • MYLES SNYDER ABC27
4 fip d
.; NEWS
CARLISLE — A former Carlisle attorney
k who was on Jerry Sandusky's defense team
during his child sexual abuse trial has been
arrested on theft and money laundering
r charges.
Court documents say Karl Rominger
misappropriated more than $535,135 that
belonged to clients for his personal use,
including gambling at various casinos, according to the criminal complaint.
Rominger took $270,833 from the account of a woman who was awarded $500,000 from
a car crash, another $147,883 from a divorced couple who had sold their marital home to
divide the proceeds, and $116,418 from a couple who had inherited money from a family
member, the complaint states.
Rominger, who surrendered his law license after the investigation began last March, was
arraigned Friday on 25 total counts; five counts each of theft by unlawful taking, theft by
failure to make required disposition of funds received, theft by deception, misapplication
of entrusted property and property of government or financial institutions, and dealing in
proceeds of unlawful activity, according to court records.
Other court records indicate he also owes $308,000 to the IRS because he failed to pay
income taxes eight times between 2000 and 2010.
In a statement Friday on his Facebook page, Rominger wrote that he just received his
first set of formal criminal charges.
"It appears the government is wrapping up some other charges which will follow," he
wrote. "I was pleased to see that thus far I was only charged with what I actually did, and
I look forward to accepting responsibility and making restitution as the case progresses.
"So long as the tone and accuracy of the charges remain as sincere as the matter
progresses, I can see this matter concluding rather quickly," he added. "I can only at this
point again apologize. This comes just shy of one year without gambling."
A preliminary hearing is scheduled April 1.
http://cumberlink.com/news/local/crime-and-courts/ex-earli sle-attorney-rominger-charged-i... 3/3/2015
WILLIAM F.MARTSON DAVID A.FrrzsIMONS
Jom B.FOWLER III MARTSON CHRISTOPHER E.RICE
DANIEL K.DEARDORFF** SETH T.MOSEBEY
THOMAS J.WLiSAMS* LAW OFFICES KATIE MAXWELL.
IVO V.OTTO III DAVID W PARK
HUBERT X.GILROY *BOARD CERTIFIED Cmc TRIAL SPEcuusC
10 EAST HIGH STREET CARLISLE,PENNSYLVANIA 17013 **BOARD CERnFIED WORKERS
GEORGE B.FALLER JR.* T.(717)243-3341 F:(717)243-1850 www.martsonlaw.com COMPENSATION SPECIALIST
June 4, 2015
Pennsylvania Department of Revenue
Bureau of Individual Taxes
P.O. Box 280601
Harrisburg, PA 17128-0601
RE: Edith L. Dunn Estate
No. 21-13-0572
Our File No. 16149.1
Dear Sir/Madam:
The purpose of this letter is to explain the Inheritance Tax Return filed in the above Estate.
There was a joint account that, at date of death, had a value of$5,815.80. Approximately
$500.00 was taken from that account and paid to a brother for a matter relating to the funeral. The
remaining monies were withdrawn and you can see from the US Bank statement that they total
$5,315.80. It was a joint account, so only one-half of that amount was taxable.
Ms. Snader, who was-the joint owner of the account, sent the funds to Attorney Karl
Rominger to handle the Estate,pay taxes and conclude the matter. Mr.Rominger ultimately stopped
communicating with his clients. He voluntarily surrendered his law license and he was recently
prosecuted for theft of monies from numerous clients. The initial report suggests over$500,000.00.
The bottom line is that Attorney Rominger is not cooperating on any issue and he basically
stole the money.
We could not find an appropriate area on the Return to claim a deduction for money which
was stolen. Accordingly,we simply handled it under Schedule H, Other Administrative Costs. We
ask that you accept this letter and the enclosed newspaper article for verification on this issue.
We do not believe any taxes are owing and we do not have any monies to pay any taxes even
if they were owing.
INFORMATION • ADVICE • ADVOCACY SM
Pennsylvania Department of Revenue
June 4, 2015
Page 2
Our office is not charging a fee in connection with this matter as we are doing it pro bono as
a service to victims of Attorney Rominger's criminal conduct.
I am happy to answer any questions you may have:
Very truly yours,
MARTSON LAW CES
H rt X. Gilroy
HXG/mas
Enclosure
cc: Mr. F. Allen Dunn,Executor(w/enc.)
F TILES\Clients\16149 Dunn Estate\16149.I.dept.of.revenue.I.wpd
INF0RMATI 0N No ADVICE o ADVOCACY SM