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REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
REV1500EX+(197)~
COMMON;~:YLVANIA
OEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) use a blank bklck to separate words
FR.ENllqil .
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COUNTYcooe YEAR
NUMBER
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KE LL E R
SOCiAl SECURITY NUMBER
F RAN C E S
E.
DATE OF BIRTH
DATE OF DEATH
06/24/20
o 8/2
111 93 0
2 0 0-2 4-2 0 86
o 0
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FilED IN DUPLICATE WITH THE
REGISTER OF WILLS
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~ 1. Original Retum D2.SupplementalRetum o 3. Remainder Retum {datBofdeathpriorlo 12.13.82)
o 4. Limited Estate 0 4a. Future Interest Compromise (date of dealtl atler 12.12-(2) 0 5. Federal Estate Tax Return Required
o 6. Decedent Died Testate (Attach copy of Will) 0 7. Decedent Maintained a living Trust (Attach copy ofTrustj ~ 8. Total Number of Safe Deposit Boxes
o 9. Litigation Proceeds Received 010. Spousal Poverty Credit (date 01 death between 12-31-91 and 1-1-95) 011. Election to tax under Sec. 9113(A) (Attach Sch 0)
THIS SECTION MUST BE COMPLETED. ALLC()RRESPONDENCI!:ANDC()NFJDENTIALTAx INF()RMA Tl()N SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Samuel J. Magaro
FIRM NAME {If Applicable)
2212 Dover Road
Harrisburg, FA 17112
~
1. Real Estate (Schedule A) (1) !'lone
2. Stocks and Bonds (Schedule B) (2) None
3. Closely Held Corporation,Partnership or Sole-Proprietorship (3) None
4. Mortgages & Notes Receivable (Schedule D) (4) None
5. Cash, Bank Deposi1s & Miscellaneous Personal Property (5) None
Z (Schedule E)
0 6. Jointly Owned Property (Schedule F) (6) None
~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
~ (Schedule G or L)
I- 8. Total Gross Assets (Iotal Lines 1-7)
ii:
c( 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
()
W
0:: 10. Debts of Decedent, Mortgage Liabililies, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
5 2,0 0 O' 0 0
(8)
5 2,0 0 O. 0 0
(11)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
15. Amount of line 14 taxable
at the spousal tax rate J.
See instructions on reverse side for applicable percentage
16. Amount of line 14 taxable
at 6% rate
17. Amount of line 14 taxable
al15%rale 52,000.00
(12)
(13)
5 2,0 0 0
o 0
(14)
2 ' 000
o 0
x .0
(15)
x .06
(16)
(17)
(18)
x .15
7 , 8 0
7 , 8 0
0.0
0.0
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18. Tax Due
19.
OATE
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DATE #
Decedent's Complete Address:
STREET ADDRESS
Tax Payments and Credits:
1. Tax Due (Page 1 Line 18) (1)
2. CreditsJPayments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
08''''''0
3. InteresUPenalty if applicable
D. Interest
E. Penalty
Totai Credits (A + 8 + C) (2)
~
4.
T otallnteresUPenalty ( D + E ) (3)
If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 19 to request a refund (4)
If line 1 + line 31s greater than iine 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 7; 9"0 .
Make Check Payable to: REGISTER OF WILLS, AGENT
I I 1
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; ................... ................................... ..... EI
b. retain the right to designate who shall use the property transferred pr its income; ................ 0
c. retain a reversionary interest; or.................,................... .......,...................."... ..................... 0
d. receive the promise for life of either payments, benefits or care? ......................................... 0
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 death without
receiving adequate consideration? ...................... ......................................................................0
3. Did decedent own an "in trust for" or payable upon death bank account or security
at his or her death?.. ........................ .. ........................................... ..................... .............0
4. Did decedent own an individual retirement account, annuity, or other non-probate property?.... 0
5.
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-
No
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P.S. ~9116 (a) (1.1) (i) provided for the reduction olthe tax rate imposed on the net value oltransfers to or for the use of the
surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995.
72 P.S. ~9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving
spouse from 3% to 0% for dates of death on or after January 1, 1995. 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 JANUARY 1, 1995 - Please answer the following question by placing an "x" in the
appropriate space.
Did the decedent create a trust or similar arrangement which is solely for the surviving spouse's benefit for hie or her entire
lifetime? Yes 0 No ~
If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second
spouse, at which time it will be fully taxable at the raters) applicable to the remainder beneficiary(ies). Enter the value of the trust on
Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule 0 in order to
make the eleelion available under Section 9113. If the eleelion is made, the trust or similar arrangement is taxed in the estate of the
first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate,
and the remainder is taxed at the raters) applicable to the remainder beneficiary(ies). If you choose to make the eleelion, you must
attach Schedule 0 to a timely-filed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or
similar arrangement between the surviving spouse and the remainder beneficiary(ies).
REV.1510EX+(1-9n
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESID NT DECEDENT
ESTATE OF
FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPER"N %OF
ITEM INCLUDE THE NAME OFTHETRANSfEREE,THEIRRELATIONSHIPTODECEOfllITA NDTrtEDATEOFTRANSFER DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
ATTACH A COpy OF THE DEED FORREAlESTATE. VALUE OF ASSET INTEREST IF APPliCABLE)
NUMBER
1. Reii-I Esf4f~ : ,1.(J '7 AI. 3tf~h ('4#-<(> 11:11 S'JdOO.-
Slt<'-<lJel -J. I-"ljllA.O J hM fief{ ) ItJOft> 3/Jcc..- ,,;',OC'i!I..-
(/1,ft-lJSfc"-: I~/? 9'/9"1
(deed A-t-fACk ~)
TOTAL (Also enter on line 7, Recapitulation) $ s;?1, t9 cO. .-
(If more space Is needed, Insert additional sheets of the same size)
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nc:~:'rr '". f :~'>.~;LER
P,[CO\,,; ,', '):'.'I:EOS
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Parcel No:
'99 DEG 29 Prl 2 11
THIS DEED,
Made the /0!1 day of pee ..c'-'f ,t,er" , 1999,
BETWEEN FRANCES E. KELLER, single person, of Cumberland County,
Pennsylvania, Party ofthe First Part, hereinafter designated as Grantor,
AND
SAMUEL J. MAGARO and MARY MAGARO, his wife, of Dauphin County,
Pennsylvania, Parties of the Second Part, hereinafter designated as Grantee.
WITNESSETH, that the said Grantor for and in consideration of the sum of
ONE ($1.00) DOLLAR lawful money of the United States of America, to the Grantor in hand well
and truly paid by the Grantee, at or before the sealing and delivery of these presents, the receipt of
which is hereby acknowledged and the Grantor being therewith fully satisfied, does by these presents
grant, bargain and sell, release and confirm unto the said Grantee, their heirs, successors and/or
assigns,
ALL THAT CERTAIN piece or parcel ofland situate in the borough of Camp Hill,
Cumberland County, Pennsylvania, more particularly bounded and described as follows, to wit:
BEGINNING at a point at the easterly side of North 34th Street which point is at the
dividing line between Lots Nos. 76 and 77 on the hereinafter mentioned plan of lots; thence along
the last said dividing line North 77 degrees, 32 minutes East, 104.26 feet to a point at the westerly
side of Lot No. 58; thence along the westerly side of Lots Nos. 58 and 59, South 12 degrees 28
minutes East, 65 feet to a point, which point is 5 feet northwardly from the dividing line between
Lots Nos. 76 and 75; thence South 77 degrees 32 minutes West by a line parallel with the dividing
line between Lots Nos. 75 and 76,104.26 feet to a point at the easterly side of North 34th Street,
North 12 degrees 28 minutes West, 65 feet to a point, the place of BEGINNING.
BEING part of Lot No. 76 on the Revised Plan of Part of Hollywood Development,
which Plan is recorded in the Cumberland County Recorder of Deeds Office in Plan Book 8, Page
14.
HAVING thereon erected a single family dwelling known and numbered as 207
North 34th Street, Camp Hill, Pennsylvania.
BEING the same premises which Samuel J. Magaro and Mary Magaro, his wife, by
their deed dated October 5,1989, and recorded October 6,1989, in the Office of the Recorder of
Deeds in and for Cumberland County, Pennsylvania, in Record Book F-34, Page Ill, did grant and
convey unto Frances E. Keller, single person, Grantor herein.
~Jiii," ;214 P/\Gf 1
This is a tax free transfer between brother and sister.
UNDER AND SUBJECT to restrictions, easements, covenants, conditions and
agreements of record.
TOGETHER with all and singular the buildings, improvements, ways, woods,
waters, watercourses, rights, liberties, privileges, hereditaments and appurtenances to the same
belonging or in anyway appertaining; and the reservation and reversions, remainder and remainders,
rents, issues and profits thereof, and of every part and parcel thereof; AND ALSO all the estate,
right, title, interest, use, possession, property, claim and demand whatsoever of the Grantor both in
law and in equity, of, in and to the premises herein described and every part and parcel thereof with
the appurtenances. TO HAVE AND TO HOLD all and singular the premises herein described
together with the hereditaments and appurtenances unto the Grantee and to the Grantee's proper use
and benefit forever.
AND the Grantor covenants that, except as may be herein set forth, he, she, they or
it do/does and will forever specially warrant and defend the lands and premises, hereditaments
and appurtenances hereby conveyed, against the Grantor and all other persons lawfully claiming the
same or any part thereof, by, from or under him, her, it, them or any of them.
In all references herein to any parties, persons, entities or corporations, the use of any
particular gender or plural or singular number is intended to include the appropriate gender or
number as the text ofthe within instrument may require.
Wherever in this instrument any party shall be designated or referred to by name or
general reference, such designation is intended to and shall have the same effect as if the words
"heirs, executors, administrators, personal or legal representatives, successors and assigns" had been
inserted after each and every such designation.
IN WITNESS WHEREOF, the Grantor has hereunto set their hand and seal, or if
a corporation, it has caused these presents to be signed by its proper corporate officers and its
corporate seal to be affixed hereto, the day and year first above written.
Signed, Sealed and Delivered
in the presence of
~j~ d? Ij~/Z-
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Frances E. Keller
uuG.~ 214 f'~Ct 2
THE UNDERSIGNED CERTIFIES THAT THE RESIDENCE AND COMPLETE POST
OFFICE ADDRESS OF THE GRANTEE IS:
207 North 34'h Street, Camp Hill, Pennsylvania
~~.:<<~~k:~~;: 1
Signature
SS.:
~(Er,IST[Rf') gy THE
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
On this, the It 1] day of '>>~I--v--- , 1999, before me, a Notary Public, the
undersigned officer, personally appeared Frances E. Keller, single person, known to me (or
satisfactorily proven) to be the person named in the foregoing instrument, and acknowledged that
she, individually, executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my han~ and official s~~~. '. . . .....,.
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ClAmberl::!tid Count.. Recor1jer of L!eeds
Instrument Filin3
Receipt# 247088
InstrU 1999-046008 12/29/1999 14:12:26
Remarks: MAGARO
KELLERiMAGARD
DEED
DEED - WRIT
DEED - RTT STATE
CAMP HILL
CAMP KILL BOROUGH
DEED - AlH
CD IMPRDVEMENT FND
~:EC. IMf'RVMT FUND
12.50
.50
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Cash
Total Rec~ived.......
i26.50
$26.50
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
5"'/:
,,/
BUREAU OF INDIVIDUAL TAXES
INHERITANCE: TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
SAMUEl J MAGARO
2212 DOVER RD
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
i-,COUNTY
ACN
05-07-2001
KElLER
06-24-2000
21 01-0196
CUMBERLAND
101
REV-1547 EX AFP (12-001
FRANCES
E
PA 171112
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV = iS4j-Ex-AFP-fI2-:o oY-No'TicE--OF-IN'HEifiTitNCE-'TAX-APPRA iSEMENY-,--Aii-oWitNCE-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KElLER FRANCES E FILE NO. 21 01-0196 ACN 101 DATE 05-07-2001
TAX RETURN WAS: (X) ACCEPTED AS FILED
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
.00
.00
52.000.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
.00
.00
Ull
(12)
(13)
(4)
NOTE: If an assessment was issued previously, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS.
NOTE: To insure proper
credit to your account.
submit the upper portion
of this form with your
tax payment.
52.000.00
.00
52,000.00
.00
52.000.00
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.00 X 00 =
.00 X 06 =
.00 X 00 =
52.000.00 X 15 =
(19)=
.00
.00
.00
7.800.00
7.800.00
.
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-20-2001 AA478044 .00 7.800.00
TOTAL TAX CREDIT 7,800.00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A DCC"Nn ~"'''' R"'U"'R~F SIDE OF THIS FORM FOR INSTRUCTIONS.)