HomeMy WebLinkAbout02-16-84
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REV-l500 EX+;';2-~) .tIPt
-,. COMMONWEA:~NSVLVANIA
DEPARTMENT OF REveNUE
BURfAU OF EXAMINATION
P.O. BOX 8327
HARRISBURG, PA 17105
DECEASED
CHECK
APPRD.
PRIATE
BLOCKS
CORRE.
SPONDENT
RECAPIT.
UlATIDN
AND
TAX
CAlCU.
lATION
I
INHERITANCE TAX RETURN
RESIDENT OECEOE T
File Number o? / - 7/1- / 7.t.)
Decedent's Name (Last, First, and Middlelnitiall
HUMMEL, PAULINE J
Social SecuritY Number Date of Death
18 0 88
1. Driginal Return 0
r
2. Supplemental Return Q
P
3. Remainder Return. 0
Decedent's Address
1700 Bridge Street
4. Life Estete 0 5. Federel Estate Tax D
Return Required.
6. Decedent died testate 0 7. Decedent maintained a living D' 8. Total Number of safe 0
(Attach copy of Will) tlUst (Attach copy of trust! deposit boxes inventoried
All correspondence and confidential tox information should be directed to:
Name
G. Thomas Miller
Telephone No.
717-232-8000
Recapitulation
1.
2.
3.
4.
5.
6.
7.
8.
9.
Reel Estate (Schedule A)
Stocks and Bonds (Schedule B)
Closely Held Stock/Partnership Interest ISchedule C)
Mortgages and Notes (Schedule D)
Cash & Miscellaneous Personal Property (Scheoule El
Jointly Owned Property (Schedule F)
Transfers (Schedule G)
Total Gross Assets (total lines 1.7)
Funeral Expenses Administrative Costs/Miscellaneous
Expenses (Schedule HI
Oebts/Mortgeges/Liens (Schedulell
Total Deductions hotal lines 9 & 101
Net Value of Estate (l;ne 8 minus line 11)
Charitable Bequests (Schedule J)
Net Value subject to tax liina 12 minus line 13\
Address Box 1166
Harrisbura, PA 17108
CitY Stat Zip
"r- ~ ",'"
c", ,..,'"
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( 1) to'" ..." _0
,..,' ",::0
",,0 rT"\ ....0
( 2) .-'" = P1f"T1
( 3) >"" ::09
z:I: 0- 00
( 4) 0" .....,....,
z ...,
r> .
( 5) 25,000.00 (-.)(./) '" :~n
~ G -:t':l
( 6) l"-f2t ::>
>c:
( 7) "1
( 81 25,000.00
( 91
(10)
(11)
(121
(13)
(14)
25,000.00
25,000.00
10.
11.
12.
13.
14.
Computation of Tax
15. Amount of line 14 taxableat 6% rate (15) 25,000.00 x.06= 1, 500.00
linclude values from Schedule K)
16. Amount of line 14 taxableat 15% rate (161 x.15=
linclude values from Schedule K)
17. Principal tax due (add tax from line 15 plustax from line 16) (17)
18. Total Prior payment>:
tal Amount Paid (See Attached for Interest Computation)
(b) Plus Discount
(e) Minus Interest (18)
19. 8alance Duellina 17 minus line 181 (19) 1,558.55
Make Check Payable to: Register of Wills, Agent
... PLEASE RECHECK MATH'"
Under penalties of perjury, I declare that I have ex d this return, including accompanying schedules and statements, and to the best of my knowledge
on of reparer other than the personal representative is based on all information of which preparer has
;:l;~ E ~ Hummel A 17070 ;;.( ( (I '('-{
ADDRESS DATE (
Box
2/7 /84
DA.TE
PA 17108
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Item #1 - Schedule E - $1,215 received May 14, 1979
Inheritance tax: $1,215 x .06 72.90
Interest: 1979 - May 14 - Dec. 31 (232 days) @ 6% 2.78
1980 - Jan. 1 - Dec. 31 @ 6% 4.37
1981 - Jan. 1 - Dec. 31 @ 6% 4.37
1982 - Jan. 1 - Dec. 31 @ 20% 14.58
1983 - Jan. 1 - Dec. 31 @ .16% 11. 66
1984 - Jan. 1 - Feb. 15 (46 days) @ 11% 1.01
38.77
Item #2 - Schedule E - $23,785 received Feb. 1, 1984
Inheritance tax" $23,785 x .06
1,427.10
Interest: 1984 - Feb. 1 - Feb. 15 (46 days) @ 11%
19.78
19.78
Tax on Item 1/1
Tax on Item 1/2
Total tax
Interest on Item 1/1
Interest on Item 1/2
Total interest
72.90
1,427.10
1,500.00
38.77
19.78
58.55
TOTAL TAX AND INTEREST
1,558.55
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REV.I508EX+ (9-81)
,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "E"
CASH AND MISCELLANEOUS
PERSONAL PROPERTY
FILE NUMBER
Pauline J. Hummel
(All property Jolntly-owned with the Right of Survivorship must be disclosed on Schedule "F")
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
1.
USF&G work loss benefits paid May 14, 1979 under decedent's
no fault insurance claim
1,215.00
2.
USF&G work loss benefits paid February 1, 1984 under decedent's
no fault insurance claim which was pending since 1978 due to
litigation which unavoidably delayed a determination of any
payment to be made beyond the May 14, 1979 payment. Supporting
information is attached.
23,785.00
TOTAL (Also enter on line 5, Recapitulation)
$ 25,000.00
(If more space is needed insert additional sheets of same size)
.<.
'ECWARD C. F"IR5T. JR.
ROBERT H. GRISWOLD
-~OSE:S K. ROSENBERG
JAM ES W. HAGAR
ARTHUR L. BERGER
FRANCIS B. HAAS, JR.
G. THOMAS IoIILLER
DONALD R. WAISF.:L
RICHARD R. LEFEVE:R
J. THOMAS MENAKER
CLYDE W.McINTYRE
$. BERNE S"'ITH
ROD J. PERA
EDWARD W. ROTHMAN
ROBERT A. MillS
W. JEFFRY JAMOUNEAU
HERBERT R. NURICK
DAVID E. LEHMAN
NORMAN I. WHITE
F. MURRAY BRYAN
RICHARD W. STEVENSON
WilLIAM A. CHESNUTT
HENRY R. M.t.cNICHOLAS
WilLIAM M. YOUNG. JR.
ROBERT M.CHERRY
DAVID 8. DISNEY
H. LEE ROUSSEL
MAURICE A. FRATER
C. GRAINGER BOWMAN
JOHN S. OYLER
DELANO M. LANTZ
HARVEY FREEDENBERG
EDWARD J. RIEHL
JASON S. SHAPIRO
ERIC L. BROSSMAN
ROBERT Q. $TET$
TERRY R.80SSERT
MARY JANE FORBES
JEFFREya.CLAY
DAVID M. KLEPPINGER
NEAL $.WEST
JESSIE L.SIolITH
BRUCE A. FELDMAN
RANDOLPH M. BAKER
FRANKLIN A. MILES, JR.
MICHAEL A. DOCTROW
McNEES, WALLACE & NURICK
ATTORNEYS AT LAW
100 PINE STREET
P. O. BOX 1166
STERLING G. MCNEES
1923-1959
HARRISBURG, PA. 17108-1166
DAVID M. WALLACE
1942.1967
TELEPHONE (717) 232-8000
GILBERT NUR1CK
JAMES H. aOOSER
HARRY H. FRANK
JEFFERSON C. aARNHART
JAMES H. KING
OF COUNSEL
February 15, 1984
Ms. Mary C. Lewis
Register of Wills
Cumberland County .Court House
CarliSle, PA 17013
Re: Estate of Pauline J. Hummel
Date of Death: April 5, 1978
Dear Ms. Lewis.:
We enclose, in duplicate, a supplemental inheritance tax
return for the Estate of the above decedent, together with
the Executor's check in the sum of $1,558.55, the amount
of .tax and interest computed to be due, and our $10.00 check
for the filing fee.
The estate asset which is the subject of this supplemental
return represents a cash recovery of motor vehicle no-fault
benefits due the estate of the decedent as a result of the
accident which resulted in her death. Payment of these
claimed benefits was withheld for a protracted period by
the insurance company because of a dispute as to the applicable
policy language, which necessitated several appeals to the
Pennsylvania Supreme Court by other similar claimants. The
payment of .these benefits was withheld pending decisions
in those cases. The total benefit due the estate was $25,000,
of which $1,215 was collected in May, 1979, which was after
the date of filing the original inheritance tax return~ The
balance of $23,785 was not received until February 2, 1984.
We are enclosing copies of correspondence from our file
reflecting our efforts to collect this amount over the
years, which are furnished. in further substantiation of the
delay for the late filing of this supplemental return.
Because of the delay in payment by the insurance company,
it was also required to pay interest of $24,600.84, but that
sum was obviously not an asset of the decedent at the time
'CIll;
Ms. Mary c. Lewis
Register of Wills
Page Two
February 15, 1984
of ,death. This interest is not subject to inheritance tax,
but is being reported, as income by the 'beneficiary of the
estate and will'be subject. to personal income tax payments
by him. ,,' ,
If there are any questions ,regarding this return, or the
substantiating information, we would be glad 'to discuss them
with you.
Very truly yours,
McNEES, WALLACE
BY~
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Enclosure