HomeMy WebLinkAbout01-0414
/(" -.;lc9.b -- 'f
REV-1500 EX + (6-00)
CAPB
HpRL
E pi 0
CRAC
KOTK
ES
C P
o 0
R N
R 0
E E
S N
T
C
o
M
P
T U
A T
X A
T
I
o
N
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
o
E
C
E
o
E
N
T
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FiRST, AND MIDDLE INITIAL)
Bo ar Mar uerite P.
DATE OF DEATH (MM-DD-YEAR)
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
202-09-6809
THIS RETURN MUST BE ALED IN DUPUCATE WITH THE
DATE OF BIRTH (MM-DD-YEAR)
01/26/2001 11/13/1917
(IF APPLICABLE SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
C!..-
OFFICIAL USE ONLY
21-01-0414
NUMBER
REGISTER OF WILLS
SOCIAL SECURI Y NUMBER
X 1. Original Return
4. limited Estate
X 6. Decedent Died Testate
2. Supplemental Return
4a. Future Interest Compromise (date of death after 12-12-82)
7. Decedent Maintained a living Trust 0
3. AemalnderAeturn ~r~~tO:f2e_ai~_82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
Copyright (c) 2000 form software only The Lackner Group, lnc
{AttaCh copy of Will) (Attach copy of Trust)
D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit D
(date of death between 12-31-91 and 1 ~ 1 ~95)
t:.!lIi!j!~~~~~~Iii!lij;Sj:!gii:l~P:J!!$elfl!i4:i.~+~~jlj~~~~lfi~~~!!l!l!'ljj.... ..~~_tf......
NAME COMPLETE MAILING ADDRESS
Gre or K. Richards Es
FIRM NAME (If Applicable)
JAMES, SMITH, DURKIN & CONNELLY, LLP
TELEPHONE NUMBER
134 Sipe Avenue
Humme1stown, PA
R
E
C
A
P
I
T
U
L
A
T
I
o
N
3 -3 80
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 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)
::::Jlllllj?r&
17036
OFFICIAL USE ONLY
(8) 118,691. 92
(11) 2,797.34
(12) 115,894.58
(13)
(14) 115,894.58
(15)
(16)
(17)
(18)
(19)
0.00
5,215.26
0.00
0.00
5,215.26
(1)
(2)
(3)
None
NOne
None
(4)
(5)
None
660.00
(6)
15,533.42
102,498.50
2,797.34
None
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate 115,894.58
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. X
X
X
X
X
.0 0
.0 45
.12
.15
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
1044 Walnut Street, Apt. 5
.
CITY 1 STATE I ZIP
Lemovne PA 17043
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
5,215.26
5,000.00
260.76
Total CredITs ( A + B + C) (2)
5,260.76
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3. enter the difference. Thisjs_.the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
45.50
0.00
0.00
0.00
[![,,!ii[m~[ti~~~~[[~~~~~~ii!~~~i[~i~it[E~~~~~!!i~~!~i~~~~[~~m~yi!~t~~ili~i~ii~~!
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 after December 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?
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
i!i!i!ii!i!iiii!WWiHi!!!!'tii[!i:!H" ii!i!ii:U:i!iiH'!, "ii.':!.!]: ,,:HHil1i,iij',W!ii!:Hi,1i:i:iiiii';i!'"
"X"IN THE APPROPRIATEsL.OCKS ... .
Yes No
~;
D
D
~
~
D
[]]
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.
PERSON RESPONSlBLE FOR FILING RETURN Kathleen A. Milbrand DATE
{(, }iIA,xlA\M"~J---~~~~a~i~-~~~~";~*ieei-i650--------------------- 7
HAN RE ESENTATIVE JAMES, SMITH, DURKIN & CONNELLY, LLP DATE
_ _ _1.~~_ _5. ~pe_l~?"!,_,,'O~_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ __
Hummelstown, PA 17036
F dat eath on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [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%
[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 twenty-one 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% [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%, 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 decedent's siblings is 12% [72 P.S. 9116(a)(1.3)J. 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.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
REV-1508EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Marguerite P. Bogar SS# 202-09-6809 01/26/2001 21-01-0414
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1
DESCRIPTION
Personalty - Miscellaneous furniture and furnishings, valued per
daughter's opinion.
VALUE AT DATE
OF DEATH
660.00
TOTAL (Also enter on line 5, Recapitulation) $ 660.00
(It more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-15GB EX (Rev. 1-97)
REV- 1509 EX + (1-97)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHEAITANCETAX RETURN
RESIDENT DECEDENT
ESTATE OF
Marguerite P. Bogar
SS# 202-09-6809
01/26/2001
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
FILE NUMBER
21-01-0414
A.
SURVIVING JOINT TENANT(S) NAME
Kathleen A. Milbrand
ADDRESS
3875 Sullivan Street
Mechanicsburg, PA 17050
B.
Frederic D. Bogar
1947 Marthas Road
Alexandria, VA 22307
c.
-I
JOINTLY-OWNED PROPERTY,
LETTER
ITEM FOR JOINT
NUMBER TENANT
1 A
DATE
MADE
JOINT
01/26/97
DESCRIPTION OF PROPERTY
Include name of financlal Institution and bank
account number or similar identifying number.
Attach deed for Jointly-held real estate.
Decedent's vehicle - 1989
Dodge Dynasty 4-door sedan
with approximately 40,000
miles, titled jointly with
decedent's daughter, valued
per online services.
DATE OF DEATH
VALUE OF ASSET
725.00
2
09/15/97 Members 1st Federal Credit
Union - Non-interest
bearing checking account
#170773-11, titled jointly
with daughter, Kathleen A.
Milbrand, principal balance
valued per insurance
products supervisor letter.
1,254.69
A
RELATIONSHIP TO DECEDENT
Daughter
Son
% OF DATE OF DEATH
DECD'S VALUE OF
INTEREST DECEDENT'S INTEREST
50.00% 362.50
50.00%
627.35
3 A 09/16/97 Members 1st Federal Credit 22,946.72 50.00% 11,473.36
Union - Investment savings
account 1/170773 - 05, titled
jointly with daughter,
Kathleen A. Milbrand,
principal balance plus
accrued interest valued per
insurance products
supervisor letter.
4 A 09/15/97 Members 1st Federal Credit 965.00 50.00% 482.50
Union - Regular savings
account Ifl70773 - 00, titled
jointly with daughter,
Tot 1 of Contim ation Schedule(s)
TOTAL (Also enter on line 6, Recapitulation) $
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
2,587.71
15,533.42
Form REV-1509 EX (Rev. 1-97)
Estate of: Marguerite P. Bogar
Soc Sec #: 202-09-6809
Date of Death: 01/26/2001
Continuation of Schedule F
(Jointly Owned Property)
Item Ltr for
# Jt Ten
Date
Joint
Description of property
Total Val
of Asset
Decds
% Int
Dollar Val of
Decds Interest
Kathleen A. Milbrand,
principal balance plus
accrued interest valued per
insurance products
supervisor letter.
5
05/12/99 Members 1st Federal Credit
Union - Regular savings
account #184076-00, titled
jointly with daughter,
Kathleen A. Milbrand, and
son, Frederic D. Bogar,
principal balance plus
accrued interest valued per
insurance products
supervisor letter.
A,B
7,763.14
33.33%_
2,587.71
2,587.71
REV~ 1510 EX + (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETJl.X RETURN
RESIDENT DECEDENT
ESTATE OF
Marguerite P. Bogar
01/26/2001
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
SSlI 202-09-6809
ITEM
NUMBER
1
DESCRIPTION OF PROPERTY
RELA W8hMA'[~ t~b~~~B~WlAWJ~4~1flV~E6F t~~NRSFER.
ATTACH A COPY OFTHE DEED FOR REAL ESTATE.
Sullivan Funeral Home -
Pre-paid funeral contract
DATE OF DEATH
VALUE OF ASSET
1,014.00
2
American Express Financial
Advisors - Flexible savings
certificate 118 0420 8367 8
001, gifted to daughter,
Kathleen A. Mi1brand, less
than one year prior to
death.
26,182.52
3
American Express Financial
Advisors - Certificate of
deposit account 118 0419
8534 5 001, titled in
decedent's name alone,
transfer on death in equal
shares to decedent's
children, Kathleen A.
Milbrand and Frederic D.
Bogar, valued per death
settlements processing team
letter.
% OF
DECO'S
INTEREST
100.00%
EXCLUSION
(IF APPLICABLE)
0.00
100.00%
52,115.44 100.00%
4
American Express Financial
Advisors - Mutual Funds
cash management account #11
3874 4666 6 002, titled in
decedent's name alone,
transfer on death in equal
shares to decedent's
children, Kathleen A.
Mi1brand and Freneric D.
Bogar, valued per death
settlements processing team
letter.
26,186.54 100.00%
TOTAL (Also enter on line 7, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
3,000.00
0.00
0.00
FILE NUMBER
21-01-0414
TAXABLE VALUE
1,014.00
23,182.52
52,115.44
26,186.54
102,498.50
Form REV-1510 EX (Rev. 1-97)
REV-1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Marguerite P. Bogar
SSII 202-09-6809
FILE NUMBER
21-01-0414
01/26/2001
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
DESCRIPTION
AMOUNT
1
FUNERAL EXPENSES,
Funeral flowers
41. 79
2
Harry Trego - Fee for opening grave
75.00
3
Hoss's Steak & Sea House - Post-funeral luncheon for family and
friends
238.55
Total of Continuation Schedule(s)
1,809.00
ADMINISTRATIVE COSTS,
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees
JAMES, SMITH, DURKIN & CONNELLY, LLP
(If decedent's address is not the same as claimant's, attach explanation)
500.00
Family Exemption:
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4. Probate Fees
5. Accountant's Fees
6.
Tax Return Pre parer's Fees
68.00
7.
1
Other Administrative Costs
Cumberland County Register of Wills - Filing fee for inheritance
tax return
15.00
2
James, Smith, Durkin & Connelly, LLP - Reserved for closing costs
50.00
TOTAL (Also enter on line 9, Recapitulation) $ 2,797.34
(If more space is needed, insert additional sheets of the same size)
Copyright Ie) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
Estate of: Marguerite P. Bogar
Soc See #: 202-09-6809
Date of Death: 01/26/2001
Continuation of Schedule H-A
(Funeral Expenses)
Item
#
Description
Amount
4
James R. Gingrich Memorials - Engraving on headstone
95.00
5
Rev. Keith Ensinger - Honorarium for clergy
200.00
6
St. Timothy's Lutheran Church - Donation to decedent's church
500.00
7
Sullivan Funeral Home - Funeral goods and services
1,014.00
1,809.00
Estate of: Marguerite P. Bogar
Soc See II: 202-09-6809
Date of Death: 01/26/2001
Continuation of Schedule H-B2
(Attorney's Fees)
Item
11
Description
Amount
1
James, Smith, Durkin & Connelly, LLP - Attorney fees
500.00
500.00
Estate of: Marguerite P. Bogar
Sac See #: 202-09-6809
Date of Death: 01/26/101
Continuation of Schedule H-B6
(Tax Return Preparer's Fees)
Item
#
Description
Amount
1
H&R Block - Fee for preparation of tax return
68.00
68.00
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHER1TANCETA:X RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Marpuerite P. Bopar
NUMBER
I.
SS11 202-09-6809
01/26/2001
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
Frederic D. Bogar
1947 Marthas Road
Alexandria, VA 22307
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
Daughter
FILE NUMBER
21-01-0414
AMOUNT OR SHARE
OF ESTATE
1/2 personal
property, 1/3
Members 1st
account
11184076-00,
1/2 AmEx
account
118041985345001
, & 1/2 AmEx
account
11113874466660
Decedent 1 S
vehicle, 1/2
personal
property, 1/2
Members 1st
account
ENTER DOLLAR AMTS. FOR DISTRiBUTIONS SHOWN ABOVE ON LN. 15 THRU 1a, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON- TAXABLE DISTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SEe. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
2
Kathleen A. Mi1brand
3875 Sullivan Street
Mechanicsburg, PA 17050
TOTAL OF PART II - ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same sjze)
Copyright Ie) 2000 form software only The Lackner Group,lnc.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
0.00
Form REV-1513 EX (Rev. 9-00)
Estate of: Marguerite P. Bogar
Soc Sec #: 202-09-6809
Date of Death: 01/26/2001
Continuation of Schedule J, Part I
(Taxable Bequests)
Item
#
Name and Address of Beneficiary
Relationship Amount or
Share of Estate
2
(continued)
#170773 -11,
1/2 Members
1st account
11170773-5, 1/2
Members 1st
account
#170773-00,
1/3 Members
1st account
#184076-00,
1/2 AmEx
account
118041985345001
& 1/2 AmEx
account
#113874466660
~ / t~:2~t-~7"
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
REV-I'D7 EX AFP el2-DD)
GREGORY K RICHARDS ESQ
JAMES ETAl
134 SIPE AVE
HUMMElSTOWN PA 17036
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-27-2001
BOGAR
01-26-2001
21 01-0414
CUMBERLAND
101
MARGUERIT P
Amount Remi 'Hed
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REv=i6"O-j-Ex-AFP--ci"2-:o1fr------...--iNHERITANc"E--TAx-STATEtiENT-OF"-Accouiif--.i.---------------------
ESTATE OF BOGAR MARGUERIT P FILE NO. 21 01-0414 ACN 101 DATE 08-27-2001
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF lAST ASSESSMENT OR RECORD ADJUSTMENT: 08-13-2001
P R I N C I PAL TAX DUE: ...._......................................._..._........._....._.._............_..._._..._..................._.._...........................................n..............................._..............
5,215.26
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-25-2001 AA496512 260.76 5,000.00
08-13-2001 REFUND .00 45.50-
TOTAL TAX CREDIT 5,215.26
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
., IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE 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 MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
(J)
m
l>
r
:n 0
m )>
S ;:;1
l> 0
:n 11
@ , 0
" m
" )>
r ,< ~/1
o
o
C
Z
-I
,-, -<
:..~
;:.
-.
f'-
::0
rn
G)
(j)
-1
m
JJ
0
11
~
r
r
0) :n -l
m 0
0 -l
m l>
<: r
);>
,..... m S
~( 0 0
OJ C
'" -< Z
-l
\J
l>
is
'-' ~~.~
~
,.
,
L.
'<
""0
o
(J)
-I
S
)>
. :n
".: ;A
o
'.~: ~
'.,'m
"'.-
11
r=
m
z
C
s:
,- CD
,m
:n
~
o
:r:
rn
m ;IJ
(J) rn
--I
~
m
z
"
o
J)
s:
~
6
~
z
)>
s:
m
o
11
o
m
(")
m ,,'
o I-"J
m
z
::~ -I
:)
~;
!'"'f-~ ......-'
~).}
C':
C
--::n t.
JJ .-
~ ('.'
'T\
i2
o
::r:
m
;IJ
m
I
I
,\
-"
..,r-
i-':'-~
I :0
rn
n
rn
<:
m
c
."
:0
o
~
l>
zogs
COml>
s~(J)o
tJJ:n(J)z
mos
::Or~
-I
);>
~
o
c
Z
-I
X00300
)>mcmO
:n""O:II"US:
::n-lm>:>s:
cn~)>~o
CDOCs:z
COlOm~
:nS"zm
o z-l)>
""0 ooC4
)> <I1X
a:Do
C~11
)>m""O
,zm
-ICZ
)>mZ
x (/J
m -<
(/) r
<
)>
z
)>
j
f\)
co
6
(J)
S
z
0 x.
m
." :D
." =i
- >"1J
0 Zm
- OZ
)> mZ
r- >(1)
z-<
::JJ C~
m m)>
0 (l)Z
~-
m >>
- ~
"'0 m
-t ~
>
><
Z
0
~
)>
~
(.0
0")
(}1
p
'"
:D
rn \
~
0'>
N
rn
x
cb
~
/ t .. -1 J I
l " "7."""" . l.{? .- '/
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT I ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
GREGORY K RICHARDS ESQ
JAMES ETAL
134 SIPE AVE
HUMMELSTOWN PA 17036
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-20-2001
BOGAR
01-26-2001
21 01-0414
CUMBERLAND
101
.-.{
) 'f
c;
REY-1547 EX AFP el2-00)
MARGUERIT P
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLEI PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-Y-=is'4-j-ix--AFP-fi'2-.-ooi--NOTici--OF-.rNHEifiTAifcE-TAirAPPRA-isEiiENT~--Aii-oWANCE-ifR-----------_._---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOGAR MARGUERIT P FILE NO. 21 01-0414 ACN 101 DATE 08-20-2001
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
Cl)
(2)
(3)
(4)
(S)
(6)
(7)
.00
.00
.00
.00
660.00
15.533.42
102.498.50
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
ClO)
21797.34
.00
NOTE: To insure proper
credit to your accountl
submit the upper portion
of this form with your
tax payment.
1181691.92
Cll)
(12)
(13)
(14)
?7Q7 54
1151894.58
.00
1151894.58
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total o~ ~ returns assessed to date.
ASSESSMENT OF TAX:
IS. Amount of Line 14 at Spousal
16. Amount of Line 14 taxable at
17. Amount of Line 14 at Sibling
18. Amount of Line 14 taxable at
19. Principal Tax Due
TAX CREDITS:
rat. ClS) .00 X 00 = .00
Lineal/Class A rat. Cl6) 1151894.58 X 045 = 51215.26
rat. Cl7) .00 X 12 = .00
Collateral/Class Brat. Cl8) .00 X 15 = .00
Cl9)= 51215.26
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-25-2001 AA496512 260.76 51000.00
08-13-2001 REFUND .00 45.50-
TOTAL TAX CREDIT 51215.26
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
· IF PAID AFTER DATE INDICATED I SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $11 NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)I YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)