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HomeMy WebLinkAbout11-13-78 COMMO~lV~AL l'H OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS . /-, . '/Rcc.~a'3i~-73)_ . -..- . ,," .. -, RESIDENT DECEDENT COUNTY OF rW V t:i !.978 CUMBERLAND IMPORTANT, This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of'the County where decedent resided; Return is due within -nine months aft.er .date of death,- unless an extension is ,granted by the Secretary of Re'otenue. (Section 703 ~f the Inheritance and Estate Tax. Act of 1961.) IN THE MATTER OF THE ESTATE OF '"oj EXECUTOR AFFIDAVIT OF GEORGE GEPHART s~li~hE M'rMiMeft'b"nDECEDENt) Late of Township, Cumberland AJ1llIJm:HXXIDI<< State of -p-pnn!':y1 vani a County of Cumberland Jss, XKK.Kiln.~ ' JENNIE M. BRANDT and KERMIT, E. GEPHART of the estate of the above-named decedent being du.ly sworn, depose and soy .ExecutorS Decedent died April (MONTH) Nome and address of attorney or } other authorized representative to whom 011 carres.pondence should bo moiled. . 20 , 19~{~esta.te.leavin9 ~ lost will, c.opy af which is hereto attaChed,,}. (YEAR] IlDatu. . (DAY) WILLIAM F. MARTSON, P.C. 10 East High Street', Carlisle, PA 17013 That as such Executors deponent is familiar with the affairs of said estate and the property constituting (EXECUTa R-ADMINIST RA TOR) 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 agen.t or deputy of another; or in decedent's indivi.dual na':l1e,_with right of acc_ess by-another as agent or depu~y; with the exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT ~O~ RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A S....FE DEPOSIT BOX IN NAMEOR NAMES.OF HOLDERS TO DECEDENT Farmers Trust Company . Georl!eGeonart .. One West High Street '.. 'J<' . ~"nha...t P 0 Il son Carlisle, PA 17013 . . . That th~ contents of sai~ safe deposit box o~ boxes are itemized under Schedules A. of this return, with the exception. of the following, for tl?e reasons hereinafter set for~h: That Schedule A attached hereio and ~ade part hereof se!s forth fully and in detail all the real prope~ty in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbranc~s upon. each parcel of real property at the_ date.of death~ givin.g .the amount sti.ll due at death, name of mortgagee, date, rate of interest, a~d book and page ~f rec~rd thereof. ,. It also sets forth in the colunms provided therefore the assessed valuation of each of said parcels, .the estimated lJ1arket value t~er~of as of date of death of decedent. . That Schedule B attached hereto and made part hereof s~ts forth fully and in detail .all personal property wheresover situated owned by the decedent at the time of death; all ~oneys -left by the. decedent at tht:.Jjm.elof...,. death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit:"'s,al,'.ng;sj '1;1;, banks" trust companies, or other institutions, whether individually, or in. trust for any ~th~r pers2~~r f'~~~.~~-~;~~:"~'" ;~..-:~ . gi "ing -als'o' s.epanfte-Iy' the accrued '-iilter"es r tl~ereon, if any, down to the last interest day prioT}to Jdecedent' s "1- ~~~::;.> .., . -'-~~ . - _.~ ~ J .:/ . death in the case of savings banks, and to the date of decedent's death in all other cases; alt bonds, postal ..J::,J. savi~gs, treasury._,certi(icates or notes and other evidence of indebtedness of the United States t~~ the I~w ..... f~ cedeht; all oblig;ti~~~,:.;~4~th~r by. statute or agreement they are designated as tax free, of theU~te"a.:states, :- ;.,;~~:'!..~ -"+~'."'" . .......'.... ......,,/. ,,""/.l>~.. 1~,~ .. or any state, or political subdivision thereof, or of any foreign country, which.are owned at-the ti~~qf'dea~h;~'.;j." ,/ all wearing app~re.1,~jewelry, sil\;erware; .pi.ctures, books, works of art, hous~J.1t19r.~1 Jmm~,~~;cafria-ge\;-;, \.\.'~~\\." automobiles, boats~ and any and all othiit personal chattels of whatsoever, kind~t11~lQeft by de~gci'Jh'i',lIlL together with the fairly; estimated market value thereof; al:l bonds and~~T~?~~i~:4f~~Y4}Bf ~ll claims due and owing decedent at the time of death, and all proinis s.ory notes or other .instruments in wr~ting for the payment of money of which decedent died possessed, of whatsoever nature, 'with iriteres~ thereon,. if any, giving the face value and ~stimated fair market value ther~.or, ~~ni_ if s.ueh esti~ated. fai~'market value Ibe less than the face value, i~ sets forth briefly the reasons for such depreciation as to e~ch item; all m<?neys payable to the estate from life insurance policies carried by decedent;. all annuity and endowment 'contracts the proceeds of which were 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 decedenrs death and other investment sect~rities owned by the decedent at the time of death, with the.market value there- of a t such time. \ . , .' In the caae or securities ot close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the &ssets and liabilities thereof as of the date of death. The 8chedule also 8ets forth the interest of decedent at the time of death in any co-partnership or business, and 1n 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 business. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of Hie agreement) together with a statement setting forth the character of the business, Its location, and such other facts pertaining to the busine.. as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It .hould 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 Sch.dvl. 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 .ets 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 attached to the sohedule a co~y of the deed, trust agreement or other instrument. creating the trust. Therp. is also set forth in said schedule a list of all property, real and personal, with its value, which pa~ses at decedent's death by virtue of the exercise by decedent, eithen individually, orJointly with another, or any power of appoint- ment vested in decedent, either individually or Jointly, by the will, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Sch.dul. 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent'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 under decedent's Will. It also conta1ns a statement showing which of the beneficiaries named in the decedent'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 S(~edvle 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 1n the name of the decedent and others, plus the date and place of record of instruments effe~ting the vestiture of real 8state and the date.of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Sch,dvl. F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedentls estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions 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 anet lmpaid at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 6~1 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged 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, commdssion or debt 1s 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 t.he totals of the appropriate columns in Schedules wAw, WB", "eft, ftE., and "Fft as directed therein, have been ~arried forward and properly registered in the Summary. .-. ~' . Subscribed and sworn to before me this .~z....:':"..-.-... B~ ~ .>:') L:5A.~ ~. ct:f-. ::-.-...:.:-.;.t...........".(2d frP~v.."lL . .'~.d::.... ..:......./f&,J.'.fi1.v ...,C~: ... .. ...... .........J9.~Ii.~t:.J!:L.gh.....~t!::.~.!;!.t:.._...................._._____. / (Street Number) " DRA8.EaCIlJlQIlI Carlisle PA 17013 NOTAIlY PWUC .................................1........................................... .......................-.. CAIlUSlE, CUM~C!Oo."" (Cq Of' Toum aM St4te) NOTE: Be~~~~~III,.~~.~'lIlre all blank spaces in the affidavit and schedules annexed are filled in with details or the word -None-, and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule ~B. are attached. Also make certain that column #1 in the .Summary" has been properly completed 8S above-directed. " . ....1... , RCC-34 (4-73) COItIMo"NWE'AL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS ,TRANSFER INHERITANCE TAX RESIDENT DECEDEN"r ., - 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 common with another or other, should be' identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held os joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Penh-sylvania should be described by lot and block number, street and street number, together with a general description of the property. with a reference to the record of the conveyance by which the decedent took title; If 0 farm state number of a. eres; also statement of mortgage encumbrances upon each porcel at deoth of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be d_educted from this schedule. (1) (2) (3\ DEPARTMENT VALUA TlaN CAUTION (Do not write In thl. space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATN ESTIMATEO MARKET VALUE ~ THAT certain tract of land situate in the Township of South Middleton, County of Cumberland and State of Pennsylvania, having thereon erected a dwelling house known and numbered as 229 Pine Road. IT BEING all of the property which Lester E. Dum and Helen M. Dum, his wife, by their deed dated Mareh 29, 1946, and recorded in the Office of the Recorder of Deeds in and for the County of Cumberland and State of Pennsylvania in Deed Book "E", Volume 13, Page 98, granted and conveyed unto George Gephart and Alice N. Gephart, his wife. Alice N. Gephart, having died March 4, 1952, title vested entirely in George Gephart. Assessed Value: Building: Land: $4,440. 980 Total: $5,420 al<,. 11 " , (.~" Appraise JValue $5,420.00 $22,000.00j~OO' 00 Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. $ 22,000. 00 ~I ODO,bC . ..- ~ ,'..;, .~ ~ ~ ,; ..'. REALTOR 249~5555 36 S. PITT, ST. CARLISLE, PA. 17013 May 2, 1978 Mr. Kermit Gephart, Executor Pine Road Mt. Holly, Pennsylvania 17065 Re: Subject Property George Gephart Estate 229 pine Road, Mt. Holly Springs, Pa. Dear Mr. Gephart: In accordance with your request, I have personally inspected the George Gephart Estate, situate at 229 pine Road, Mt. Holly Spri~gs, Pennsylvania, on May 1, 1978. . The property being situated in South Middleton Twp., Cumberland County, Pennsylvania, and fronting along the south side of the pine Road approximately sixty feet more or less and extending in depth approxi-. mately 247.5 feet more or less and being improved with a cape cod style dwelling. Subject property was built in the late forties and has a frame exterior and a shingle roof. Certain areas are in need of.repair and paint. There are several mature trees and shrubs as well as a small garden area on this lot. The interior features an entrance foyer, living room, kitChen with an eating area, two bedrooms and bath. On the second floor there are two additional rooms that could be used as bedrooms. The floors are yellow pine throughout and the walls are plaster. Most of the bath: fixtures as well as the kitchen cabinets are outdated. The furnace in the basement is oil hot air, and a new pump has been installed recently in the well. There is approximately 900 square feet of living space available. The location of the subject property is certainly desirable and no doubt will continue to remain stable; however, the overall con- dition of the subject property I.would say is fair. " , " Mr. Kermit Gephart, Executor Page 2 May 2, 1978 The highest and best use is its existing use, that being ~ single family residence. My opinion of the market value of the subject property as of May 1, 1978, was; TWENTY-TWO THOUSAND DOLLARS ($22,000). This opinion is given by me voluntarily and without assuming any liability on my part. ~;r~, Ronald L. Simons RLS/ah .RCC-~5 . RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY . ... COMMONWEALTH QF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be li~ted under Schedule ftE". Intangible p~rsonal 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 fact that they are not of the a~lnlstered estate. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, househo~d 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 any undistributed 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. ITEM List and describe fully UNIT ESTIMATED VALUE MARKET VALUE , DEPARTMENr VALUATION (Do not' wri te in this space) 1. Proceeds from sale of household goods and furnishings, May 25, 1978 ~ Checking Account No. 4-1421-2, Farmers Trust Company, registered in decedent's name with Kermit E. Gephart, Power of Attorney Balance at date of death $ 1,282.05,/\, ~~.:l. 05 2. 3. ",,/ Statement Savings Account No. 1-06664-5, Farmers Trust Company, registered in decedent's name with Kermit E. Gephart, Power of Attorney 575.73/ 515.13 4. Balance at date of death Accrued interest to date of death Savings Account No. 124363~umber1and Valley Savings and Loan Association, registered in decedent's name with Kermit E. Gephart, Power of Attorney Balance at date of death Accrued interest to date of death 25,120. 73~SI IclO. 13 351. 98/ .3S/. q"il' 5. Rebate on 1977 real estate taxes 18 768. 70t/VI \og,l~'&' lb , /"l ~o 299..30 a5h. 116.10,.............- \\1..>,10 Insert this total opposite npersonal Propertyn, Schedule nB" in the "As Reported" column on the last page of this return. x X $46,514.59 416) 511.\...5'1 , I I L__ FARMERS TRUST COMPANY CARLISLE, PENNSYLVANIA Date May 8, 1978 William L. Earp, Estates Admin. William F. Martson Henderson Block Ten East High Street Carlisle, Pa. 17013 Re: Estate of George Gephart Date of Death April 20, 1978 Dear Mr. Earp In answer to your request concerning accounts owned, either separately or jointly, by the above referenced decedent and the balance in each account as of the date of death, we have checked our records and are submitting the following information in duplicate. We suggest that you file one of these letters attached to the Pennsylvania Inven- tory forms (RCCl to substantiate the balance you report. Note that we have shown the correct registration for each account. Also, interest accrued to the date of death, .if any, is listed as a separate figure. Very truly yours, / Checking Account #4-1421-2 Balance $575~73 ~ Savings Account #1-06664-5 Balance $25,i20.73v' Accrued Interest $351.98 FARMERS TRUST COMPANY If oOt1.L~ U). {la~~ Above accounts registered George Gephart (Previous Power of Attorney, Kermit E. Gephart) Rosalie W. Asch Executive Secretary o CUMBERlt4ND lItillEY ~1NG5 AND LOAN ASSOCIf\TION 16 West High Street. Carlisle. Pennsylvania 17013 249-2525 Ma y 1, 1978 Law Offices William F. Martson, P.C. Henderson Block Ten East High St. Carlisle, PA 17013 RE: Estate of George Gephart Date of Death--April 20, 1978 Savings Account #124363 Dear Mr. Martson: Please find the balance and accrued interest on the only savings account held by the deceased along with Kermit E. Gephart, pIA as of April 20, 1978: Balance ------------------------$l8,768.70~ Accrued Interest --------------- 299.30 ~ Total -----~-------------$19,068.00 If you have any questions or need additional information, please contact this office. Very truly yours, IJ{.tJw>(,{ -i fJlthvf Richard L. Kuntz Bookkeeping Dept. tlCC"- 36 ;'" COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "c" TRANSFEfiS RESIDENT DECEDENT (1) Did decedent, within two years of'death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) NO . (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) 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 decedent's heal th at time of making the transfer. (Note 1). (c) 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 e~fect in possession or enjoyment at or after his death? (Answer yes or no)~______ (a) Was there any possibility that the property trans~erred might return to transferer 6r his estate or be subject to his power of disposition? (Answer yes or no) NO (b) What was the trans~ereels 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 th~ property transferred? (Answer yes or no) NO (b) The right to designate the persons who shall possess or enjoy the property trans~erred or income there~rom? (Answer yes or no) NO . (6) I~ the answer to (5) (b) above is in the af~irmative, state whether the right was reserved in dec~dent alone or others (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or fo r the benefi t o~ care of transferor? (Answer yes or no) NO . (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because o~ a reserved power to alter, amend, or revoke, or which COHld revert to decedent under ~erms of transfer or by operation of law? (Answer yes or no) 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 supporterl by af~idavit by the attending physician as well as a copy of the death certifica.te.. NOTE 2: If answer to any of the above questions is yes, set ~orth below a description of the property transferred, it's fair market value at date of death, dates of trans~ers 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 o~ 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 DESCRlPT ION llARKET VALUE (Estimated) DEPT. VALUATION (Dept. Only) NONE NONE tJ OnlL . Insert this total opposite "Trans~ers", Schedule "e" in the "As Reported" colUIlU1 on the last page of this return. NONE C\lC\"\t .' ,"": . . 'RCC'-37' (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" 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 Jennie M. Brandt Daul!'hter YES lOne-fourth of Estate 213 N. Baltimore Avenue Irp"idue "er,Item I Mt. Holly Springs, PA 17065 La"t ToTi11 and Tp"tamont - " - Son YES Clnp-fourth of F."tate 42~ Walnut Bottom Road residue. ner Item I 0 Carlisle PA 17013 Last Will and Testament . Kermit E. r.enhart Son YES One-fourth of Estate 227 Pine Road I residue "e'" Ttem T Q Mt. Holly Springs, PA 17065 Last Will and. - Testament r.a\71p J Douo1as Dauohter YES One-fourth of Estate 118 Second Street residue ner Item I 0 Boiling Sorings. PA 17007 Last Will and , Testament . , , , , h of f f f Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE . '. . . . . .. o . -,,- "<" ~: r: "2 Q1 E ........ ::s e"- "OQ.B -< e_ L. 0 ~ ou-g --1:: pg, r!!e~ SUMMARY Real Property ................ .... ...... ...... ". .... ....... . ........ (Sch. "A") Personal Property ...... ............ ......... ....... ...(Sch. "B") Transfers ". (Sch. "C") Gross Taxable Estate. (1 ) (As Reported) $ $.. $ $ .. $.. $. (2) (As Determined) $ $ $ $ $ $.. l- '" Z .. ... W ,.. '" - .. ..;/ ~ .. .., ,~ <I: w ~ '" en - - <I: -< '" IIC = ~ 'S Dc "" 0 '" Dc "" " ~ -< '" ;:. <I: ~ w W l- .. Q c ci Z; :I: .. -< c Z 0 l- " % l- en "" < ~ W ~ .. ~ 0 0 IIC c = ~ 0 0 Dc "" W " IW .. f: ~ ~ IIC b 0 c ~ -< ~ j:;. 0 .;: ;;: 0 E = 'f! " :: S .- " j .3 0 :::-r:: u .' ~. "f-_ ~C(>3tl RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schectule must disclose all propert;r, real and personal, owned by the decedent jointly with flnother or others, including intangibles, sta.nding in the name of' the decedent and others.. List real estate first, as entireties, or joint tenants, giving brief description, as indicated lmder Schedule rr Air, plus the date and place of' record of' instrument effecting vest! hire, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be "listed as 1n Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the deceoent. Description of Proper ty, Date of Acquisitiqn, Name Unit percentage Estate DEPARTliliNT VALUATION Address and Relationship of Co-Owners, IUld PI ace Value Share Valuation CAUTION-Do not Write of Record of Instrtunent, where Real Estate. In This .SpA.ce. Y'> X> ?&~ Value of Value of ~:so ~ & << "x ~ ~ Entire Decedent's << 0< :so 'X $0 >Q< >> "x :>6 property Interest NONE NONE N.o t\l. Insert this to tal opposi te "Join tly Owned Property", Schedule "En NONE in the "As Reported" column on the last page of' this return. 1\1 {\ t'lD . ".- .. REv-5te (8-78) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPL.Y PL.EASE REFER TO Inheritance Tax Division . NOTICE OF FILING OF APPRAISEMENT Kermit E. Gephart 227 Pine Rd. Mt. Helly spriRyS, p.~ (Executor or Administrator In Re: Estate of Ceorge Cepaart r.llmh~-rl ;:mn County - File No. n:"'78'-Q?22 Dear You are hereby notified that the nrigin~l appraisement in the estate of r...nrgp r...ph"rr has been filed in the office of the Reg(ster of Wills of r"mhpr"'nrl County on 13 February , 19-12. Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total ?? nnn nn. , 46,51[, 59 Nnnp. Nnnp. $68,514.59 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 after nine (9) months (fifteen months when death occurred from December 22,1965 to June 16, 1971, inclosive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rote of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto 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. Dote 13 Februarv 1979 Signed \_ 9A:l . ~L ~ Title Administrative Officer ~, Note: This is not a bill. ,. -'1 s; .- Ret..457 (8~7a) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS . P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE , ':I i:'.........."9"'..':=l.....:1' 1 ?7Q COUNTY Cumberland FILE NO. 21-78-0222 Whereas, r;pnrllP r;pph~r~ late of s. Mirlrll prnn' in the County of Cumberland Commonwealth of Pennsylvania, having died on the ?n~h day of Apri 1 19 :J.!1., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, . Leo Fulginiti ,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 decedent after the expiration of any estate for life 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. DESCRIPTION OF ASSET UNIT AppraIsement VALUES Made for Inheritance Tax Pu rposes 1>001 $ OOC 00 22 ,~1 'rv 46,514 59 m. .&. . None Tninrlv Nnno Total S68 514 59 - . . , . , . Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this 13th day of . I ~"h~30~ 19 EL. 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