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HomeMy WebLinkAbout04-10-78 RCC~2 12-154) . DEPARTMENT OF REVENUE BURE'AU OF COUNTY COLLECTIONS . HARRISBURG, PENHA, 11121 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE May 4. 1978 COUNTY Cumberland nLE NO. 21-78-0160 WhereaB, William E. Sutton late of Lemoyne in the County of Cumberland Commonwealth of Pennsylvania, having died on the 20th day of Februarv 19~, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Ira K. Gleim . an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the deeedent after the expiration of any estate for I1te or for years, the Commonwealth hereby expressly reserves the rIght to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Ducrlptlon of And Unit V.h... A'Drai,ement Mad. for Inheritance Tu PurpOlU REAL ESTATE PERSONAL PROPERTY TRANSFERS $ t<<)NE t<<)NE 19 450.85 t<<)NE JOINT-HELD PROPERTY TOTAL ESTATE t<<)NE 19 450.85 Having been duly BWorn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this 4th day of Mav ~_ /1 }if t.,..... \ 19~. Appniwr' (-......-b Harris urg (_ 0lI.., , Penna. .* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 RCC..31 (&-73) IN YOUR Re:~L Y PL.EASE REFER TO Inh.ri"'nc. Tox Oivlsion NOTICE OF FILING OF APPRAISEMENT Margaret J. Danner Grace P. SiDDOns 120 E. Green St. 2417 New York Avenue ~hirl:lomAnA.r.ownr Fa. CamD Hill. Pa. (Executor or Administrotor) In Re: Estate of tIllliam E. Sutton Cumberland County - File No. 21-78-0160 Dear Mrs. Danner Eo Mrs. SiDDOns: You are hereby notified that the oridnal appraisement in the estate of William E. Sutton has been filed in the office of the Register of Wills of Cumberland County on Mav 4 , 19--1!!, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total None $19,450.85 None None $19,450.85 As to such tax that is paid within three months from date of death, a five (5%) percent discount is allowable. As to any tax that remains unpaid aft,r nine (9) months (fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may abiectther.to within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373. Date Mav 4. 1978 Signed a "r.... N. .J~ I Title Chief Appraiser t" ----' Note: This is not a bill. RCC~38 ..' COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "E" JOINTLY OWNED PROPERTY RESIDENT DECEDENT * INSTRUCTIONS: This scherlule must disclose all property, real and personal, owned by the decedent jointly wi th anot.her or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrument ef'fecting vestiture, but do not include entireties or out of st3te real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the dec~~1.en t. Description of' Property, Date of AcquiSition, Name Address and Relationship of Co-Owners, and Place of Record of Instnunent where Real Estate. &x X X ~~~X <xX && None unit percentage Estate Value Share Valuation x: &~2 2-2:0<5 2 )IX OC Insert this total opposite "Jointly Owned Propertyft, Schedule "E" in the" As Reported" colwm on the last page of this return. DEPAR1'IIENT VALUATION CAUTION-Do not Write In This Space. Value of En t1 re Property I<<)NE Value of Decedent's Interest ~ '"' .sVl~ ~<* u;= c "2 ~ E .- o:J ::l 5-0 ." '" ~ <;: ~, aCJ~ :i1iit: ~ ~ 0 ~e2' f5 0:: SUMMARY .uu.u.u...(Sch, "A") uuuuuuu uu.u(Sch. "B") ,uuuuuu.u. ...uu(Sch, "C") Real Property ,uuu"uuuU"U'u'u Personal Property uUu....uu Transfers .uuuu. .uu...u.uu.u Gross Taxable Estate l- :." ~ Z ." t.:I ,~ '" ," ...l " ". ." ;... t.:I :i: ..( ZQ III en - - g ..( <: " =' 0::: t.- El. '2 ~ c.. 0 <I): " c.. e.. ~ '" -< !:l t.:I ~. ..( ~ ;:: ,. ;., t.:I l- "": ~ Q 0 " - .. <: ~. S Z b 0 l- !;@ ~. ij Z en "". e.. "'l: t.- t.:I >< ~. - ~ ::l 9 0 I- 0 =' " ..." u, ~ 0 0 0::: 3: c.. '" t.:I " "-l '" ~ ~ i:: - =' 0 " ~ '2 -< - i:' 0 0 E ::: 'E --. " :: 2 >~ j 0 0 - <: u u (1) (As Reported) $. $. $. $ $ $ " (2) (As Determined) $ None $19,450.85 $ . None $ None $. $.19,450.85 ." RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT * SCHEDULE "0" BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY aye an interest. vested. contingent or other are involved, set STATE YES IN ESTATE wise in estate) forth this fact.) OR NO BIRTH ,-~.. dauahter vps nvpr lR ^"= h~1{, 120 E. Green Street . Shiremanstown. Pa. 17nll Grace P. Simmons dauahter yes n"",,... 1R n"",_h~1{' ?.d 1., >.T=... Camp Hill. Pa. 17011 ( h Deponent fUrther says that all the above-named beneftciaries are living at this time except below: NAME DATE OF DEATH RESIDENCE RCC-36 COMMOSWEALTH OF PENNSYLVANIA TRASSFER INHERITANCE TAX . SCHEDULE "c" TRANSFERS RESIDENT DECEDENT (1) Did decedent, within two years of death, make any transf'er of' any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) (2) Did decedent, within two years of death, transfer properLY from himself to himself and another or others (including a spouse) In joint ownership? (Answer yes or no) (3) If the answer to (1) or (2) above Is in the affirmative state: (a) Age of decedent at time of transfer (b) State of decedentts health at time of making the transfer. (Note 1). (e) Cause of decedent's death. (Note 1). (4) Did decedent, In his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which Was to take effect 1n possession or enjoyment at or after his death? (Answer yes or no) (a) Was there any pOSSibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) (b) What was the-transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a valuable and. adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promJse to pay income to or for the benefit of care of transferor? (Answer yes or no) (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent Wlder terms of transfer or by operation of law? (Answer yes or no) (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM IlARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) DESCRIPT ION None l<<>NE Insert this total opposite NTransfers., Schedule Ne. 1n the NAs Reported. colwm on the last page of' this return. Rcc45 '* COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his deatlli Property owned by the decedent jointly with another or others must be li&ted under Schedule WEN. Intangible personal property, titled 1n the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the faot that they are not of the administered estate. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistrlbuted estate of or income from any property held, in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item No. ITEll List and describe fUlly UNIT VALUE DEPARTMENT VALUATION (Do not write in this space) ESTIIlATEIl MARKEr VALUE 1. Funds held by Margaret Juyne Danner and Grace P. Simmons, Attorneys in Fact for William E. Sutton, under Power of Attorney dated October 24, 1975, in the following accounts: (1) checking account no. 313-0083-27-18 -4-30-7, Dauphin Deposit Bank and Trust Company - Balance 2/20/78 51.19 /' 51.19 (2) statement savings account no. 12-6-0120-9, Dauphin Deposit Bank and Trust Company - Balance 2-20-78 Accrued interest I 1 I 1/ 119,260.65 /r/19 ,260.65 139.01'/ 139.01 See attached letter 19.450.85 Insert this total opposite wPersonal Property", Schedule "BW in the "As Reported" column on the last page of this return. x X $19,450 .85 RCC..34 jot,7'3) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX , RESI DENT DECI!DENT SCHEDULE "A" REAL PROPERTY *' Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent as tenant in cammon with another or ather, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviarship or tenancy by entireties should be reported an Schedule "E,") Th. r.ol property located In the Commonwealth of Penn.ylvonla should b. (1) (2) (3) de.crlbed by lot and block numb.r, .tre.t and .tr..t number, togeth.r with DEPARTMENT a g....rol d..crlptlon of the property, with a r.ference to the record of the ....SSESSED V....LUE V....LU.... TlaN conyeyanc. by which the deced.nt took title; If 0 farm .tat. numb.r of a- FaR yE....R OF ESTIM....TED C....UTIDN cre.; al.o .totement of mortgage encumbrance. upon each parcel at d.oth DECEDENT'S MARKET VALUE (Do not write of d.cedent. Taxe., a.....m.nts, accru.d Int.....t on mortgag.., etc.,ar. DEATH In thl. .pace) to b. lI.t.d on Sch.dul. "F" and mu.t not b. d.-ducted from thl. .ch.dul.. N:>ne None - Insert this total apposite "real propedy", Schedule "A" in the X X X X X "As Reported" column on the last page of this return, '. In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the dRte of death. The schedule also sets forth the interest of decedent at the time of death In any co-partnership or business, and In support of the value of such interest there Is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or Quslness. A COP)' of the co-partnership agreement, (if oral, a statement setting forth the nature of toe agreement) together with a statement setting forth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It should also set forth in itemized form, together with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers of property, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attacherl to the scherlule a cony of the deed, trust agreement or other instrument creating the trust. Ther'~ is also set forth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's rleath by virtue of the exercise by decedent, either indiVidually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrlUnent of' another, with a copy of the instrmnent creating such power attached to the schedule. That SchfJdule D attached hereto and made part hereof sets forth the nfl.mes alv1 addresses of all persons beneficially interested in this estate at the time of decedentl s death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life umier rlecedent's Will. It also contains a statement showing which of the beneficiaries named in the rlecedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That SchfJdulfJ E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty, plus the name, adrlress and relationShip, if any, of co-owners to the decedent. That SchedulfJ F attached hereto and made a part hereof sets forth full~' and 1n detail all debts and deductions claimed for and on behalf of this decedent's estate, incluriing f\meral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees anri nlriiciary's cOlTOl1issions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing ann unpaid at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledgerl for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or q.ebt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of' Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That have the totals of the appropriate columns in Schedules "A", "B", "e", "E", anri "F" as directed therein, been carried forward and properly registered in the Summary. /nfUvY'..,u:17rUg ~..(j;~.~..._._...._-_.. (E:recutor-AdminUtrotoT ) [;)n~o~, Subscribed and sworn to before me this ................................. / "7 ....., ~... ~y Of&,('~..).m.. 19/,[........ /~2."t~h~<p ,. ,.. ..mm_.... 1\ly ComCls-~ x ('3 lug. 20, 19111 10000_, l' A Cumberlaud CoWlty ,-// .....~......_....._~....~..~ (Street Number) (City or Town and State) NOTE: Before signing aff'idavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rlire and unlistec1 securities, securities of close or family corporations or an interest in any co-partnership or business, that the data ann statements requirerl under the paragraph above relating to Scheriule "B~ are attached. Also make certain that column #1 in the "Summary" has been properly completerl as above-directed. RCC-3lol.4-731 I>,VR 1. () \91'6 '* , , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPORT ANT, This return must be completed in detail and filed in duplicate, with all attached, with the Resister of Wills of the County where decedent resided; Return is due within nine months after date of death, unless an extension is Jranted by the Secretary of Re~enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF William E. Sutton } AFFIDAVIT OF EXECUTCIlices ADMINISTRATOR (STATE FULL NAME OF DECEDENT) Late of Cumberland Pennsylvania } ss, County State of County of Cumberland Administrator Marqaret Juyne Danner and Grace P. Simmons Execulli.ices of the .state of the above-named decedent being duly sworn, depose and eay February (MONTH) . Name and address af attorney or } other authorized representative fo ......hom all correspondence should ~:" :ed. 20, , 19~{~estat. leavinlil a lost will, copy of which is h.r.to attached.,} l YEAR) Int.. tate Decedent died {DAY) Myers, Myers, Flower & Johnson 301 Market stree~ ~'1iM'1 A.. /1tJlf-.3 That as such Executr ices deponent is familiar with the affairs of said estate and the property constituting I EXE CUTO R-ADMINISTRA TORl the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another. or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTED A S."FE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT None That the contents of said safe deposit box or boxes are itemized under Schedules wi th the exception- of the following, for the reasons hereinafter set forth: of this return, That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the. estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth ful1y and in delail al1 personal property where saver situated owned by the decedent at the time of death; al1 moneys left by the decedenl at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of indebtedness of the United State's to the de. cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States~ or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death; all "":cdlil1g apparel, jl;;welry, silverware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever, kind or nature, left. by decedent,' together with the fairly estimated market value thereof; al1 bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other'instruments in writing' for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair, market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts the proceeds of which wer payable upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent7s death and other investment secr ;ties owned by the decedent at the time of death, with the market value there- of at such time. .. :z '" ~ '" '" 00 :;; c:: .. c.. .. ~ .. .. 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