HomeMy WebLinkAbout01-0561
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
No.AA 49672 2 REV~1162 EX (11~96)
RECEIVED FROM:
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ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
WARSHAWSKY BRUCE J ESQ
1 SOUTH i'1APl<[T ~;ClU[~;~F~ BLDC.
213 MAHjo::F:.T Z::,"-
HARRISBURG. p~ 17101
101
$6i..Lt .39
FOLD HERE -
-- FOLD HERE
ESTATE INFORMATION: ~\
FILE NUMBER
21--200 1-05t,: s~;r"'z 1 c/l) .~, 2i)-..()f33~?
NAME OF DECEDENT (LAST) (FIRST) (MI)
GUTSCHM:;T t"'IPl[,
DATE OF PAYMENT
6 .I 1 4 ! c'OO 1
POSTMARK DATE
O/OO/OGO(J
COUNTY
CUMEIEHLAND
DATE OF DEATH
4 /2(} / 2i)(.~ 1
GAl.... G I,.JHY:'ic
"b,~:!.+(f'. ,.:~</
TOTAL AMOUNT PAID
REGISTER OF WILLS
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RECEIVED, BY lj,.': I " y~-
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REMARKS
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REvO.,1Mfa+/I.oo1
/b-023~_ ~
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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COMMONWEAL~NSYlV-l
DEPARTMENT OF REVENUE
DEPT. 280801
HARRISBURG, PA 1712&-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Gutschmit, Mae
PS-ATE-OF o'EATH (MM-DD-YEAR) i DATE OF BIRTH (MM-DD-YEAR)
_2.~!2~!200 I I 05/1 0/1907
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
1m ,. Original Return 0 2. Supplemental Return
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~ 0 4. limited Estate 0 4a. Future Interest Compromise (date of death after
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,,"''' 12.12-82)
w~g 1m 6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a living Trust (Attach
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,,~.. 10 of Will) copy of Trust)
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" 9. litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between
12-31.91 and 1-1.95
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FILE NUMBER
21 01
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
)-0/
NUMBER.._
196-20-0937
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Retum (date of daath prior to 12:-'~82)-'.-
o 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
o 11.EJection to tax under Sec. 9113(A) (Attach SdlO)
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AME
Bruce J. Warshawsky
IRM NAME (If applicable)
Bernstein & Warshawsky
ElEPHONE NUMBER
717/232-8500
COMPLETE MAiliNG ADDRESS
1820 Linglestown Road
---- Harrisburg, PA 17110
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
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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)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line B minus Line 11)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(9)
(10)
None
None
None..
None
None
24,306.50
None
(8) 24,306.50
-~-_._----,~
8,094.00
1,139.00
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)
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)
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16. Amount of Line 14 taxable at lineal rate
17.Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
x .00
15,073.50 x .045
x .12
x .15
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
The Woods at Cedar Run
824 Lisbum Road
CITY
jSTATE PA
I ZIP 17011
Camp Hill
Tax Payments and Credits:
1. Tax Due (Pege 1 Line1g)
2. CreditslPayments
A. Spousal Poverty Cred"
B. Prior Payments
C. Discount
(1)
678.31
33.92
Total CredilS (A ~ B ~ C)
(2)
33.92
3. InteresllPenalty if applicable
D. Inlerest
E. Penalty
TotallnteresllPenelly (0 ~ E)
4. If Line 2 is grealerlhan Line 1 ~ Une 3, enlerthe difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 ~ Line 3 is greater than Line 2, enler the difference. This is the TAX DUE.
A. Enter the intereslon the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3) 0.00
(4)
(5) 644.39
(5A)
(5B) 644.39
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred:.................................................................................. ~ I
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d. receive the promise for life of either payments, benefrts or care?.............................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ..........................,......................................,......................................,.............. 0 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0 181
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... 0 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under pena/lles of perjury, J declare thai f have examined U'Is return. Inclucing accompanying .schedules and s(&lement8. end to the be81 of my krlowledge and belief. ills true, corred
and complete. DeclaratiOn of
~parer other Ihanlhe personal representallvt' is based on an ir1tofmaUOn ofwhlch pniparer hes any knoVriedge. __
SIGNATURE OF PERSON RESPONSIBLE FOR. FILING RETURN A.DDRESS DATE
. L;/;f/ 2030 Crums Mill Road ! ! i
_', "e . ,ilL Harrisburg,PA 17110 ~/i~,ci
SIGNATURE OF PERSON RESPONSIBLE FOR ADDRESS DATE
ADDRESS
1820 Linglestown Road
Harrisburg, PA 17110
DATE
G. ;"!o (
For dates of death on or after July 1,1994 and ""fore 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 oftransfer'S to or for the use oftha surviving spouse is 0%
[72 P.S. ~9116 (a) (1.1) (Ii)]. The statute does not exemot 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~ane years of age ar younger at death to or for the use of a natural
perent. an adoptive parent, or e 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)]. 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.
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LAST WILL AND TESTAMENT
OF
MAE GUTSCHMIT
I, MAE GUTSCHMIT, of Philadelphia, Pennsylvania, being
of sound mind, memory and understanding, do make and publish
this my Last Will and Testament, hereby revoking and making
void all former Wills by me at any time heretofore made.
ITEM I:
I direct that all my just debts and
funeral expenses be fully paid and satisfied as soon as
conveniently may be after my decease.
ITEM II:
I nominate, constitute and appoint my
son-in-law, Robert F. Gaynes, of Harrisburg, Pennsylvania, to
be and act as my sole Executor of this my Last Will and
Testament. In the event of renunciation, death, resignation
or inability to act for any reason whatsoever of my son-in-
law, Robert F. Gaynes, I nominate, constitute and appoint my
daughter, Gail G. Gaynes, of Harrisburg, Pennsylvania, as
Executrix of this my Last Will and Testament. In the event of
renunciation, death, resignation or inability to act for any
reason whatsoever of my daughter, Gail, I nominate, constitute
and appoint the Philadelphia Savings Fund Society, of
Philadelphia, pennsylvania, as Executor of this my Last Will
and Testament.
ITEM III: I give all the rest, residue and
remainder of my Estate unto my husband, Irving Gutschmit,
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provided that he is living on the thirtieth day after the date
of my death.
ITEM IV:
In the event my husband, Irving
Gutschmit, does not survive me or does not survive me by said
II period of thirty days, I then give all the rest, residue and
remainder of my Estate as follows:
I
A. Fifty percent of my estate is to be divided
equally among my grandchildren, or their issue per stirpes. My
grandchildren are David M. Gaynes of Seattle, Washington, Mark
E. Gaynes of Harrisburg, Pennsylvania, Jeffrey M. Hoffman of
Dallas Texas, Bruce R. Hoffman of st. petersburg, Florida,
Samantha M. Hoffman of London, England, Carol R. Gaynes of
Houston, Texas; David R. Gaynes of Los Angeles, California;
and Michael O. Gaynes of Harrisburg, Pennsylvania.
B. I give the rest, residue and remainder of my
Estate in equal shares to each of my daughters, Gail G. Gaynes
of Harrisburg, Pennsylvania, and Joan D. Hoffman of st. James,
Barbados, or their issue per stirpes.
ITEM V:
All principal and income shall be
from anticipation, assignment, pledge or obligations of
beneficiaries, and shall not be subject to attachment,
execution or other legal process.
ITEM VI:
It is hereby directed that my
Executor, hereinbefore named, shall pay all inheritance,
state, succession and legacy taxes to which my Estate or the
transfer of any property hereunder may be subject and to
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charge such tax as part of the administration, payable out of
my residuary estate.
IN WITNESS WHEEOF, I have hereunto set my hand and seal
this
., 1
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day of
--..,
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, 1988
iil'! i l./, (/;}I' if ,,,, ',TeSeal)
'Mae Gutschmidt
The preceding instrument, consisting of this and two other
typewritten pages, each identified by the signature of the
Testatrix, was on the date thereof signed, published and
declared by MAE GUTSCHMIT, the Testatrix therein named, as and
for her Last Will, in the presence of us, who at her request,
in her presence and in the presence of each other, have
subscribed our names as witnesses hereto.
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AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
:
We, Mae Gutschmit,
and
the Testatrix and the witnesses respectively, whose names are
signed to the foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority that the Testatrix
signed and executed the instrument as her Last will and that
she had signed willingly, and that she executed it as her free
and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the
Testatrix, signed the will as witness and that of her
knowledge the Testatrix was at that time eighteen years of age
or older, of sound mind and under no constraint or undue
influence.
,
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Gutschmit, Testatrix
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Mae
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Witness
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witness
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Subscribed, sworn to and acknowledge before me by
Irving Gutschmit, the Testator, and subscribed and sworn to
before witnesses, this day of , 1988.
)
5'
Notary Public
(SEAL)
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SCHEDULEF I
JOINTLY-OWNED PROPERTY -L
I FILE NUMBER '/(-1
21-01- s'"
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gutschmit, Mae
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
JT Gail G, Gaynes
ADDRESS
RELATIONSHIP TO DECEDENT
2030 Crums Mill Road
Daughter
JOINTLY OWNED PROPERTY:
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DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ETTER DATE Include name of financial institution and bank account number DATE OF DEATH
R JOINT MADE or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET DECD'S VALUE OF
ENANT JOINT estate. INTEREST DECEDENT'S INTER
.---.-
JT 06/16/1997 Checking Account 3219-51982 I 3,497,00 50% 1,748
Fulton Bank ! I
JT 05/05/1997 Investment Account 521637437-6 45,116,00 50% 22,558
T, Rowe Price
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EST
50
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TOTAL (Also enter on line 6, Recapitulation)
24,306.50
Fulton Bank
P.O. BOX 4887 . LANCASTER, PA 17604
People dedicated to your success. ~
(717)291-2589
WWW.FULTONBANK.COM
1.800.FULTON.4
Bruce Warshawsky
1820 Linglestown Rd.
Harrisburg, PA 17110
May 21,2001
Dear Mr. Warshawsky:
RE: Mae Gutschmit, deceased
April 20, 2001
In response to your recent inquiry concerning the accounts maintained in the name of
the decedent, please be advised that the following accounts were open at the date of death:
Checking #3219-51982, open 6/16/97, balance $3,497.20,
joint with Gail G. Gaynes.
If you have any further questions, please do not hesitate to contact me.
Very truly yours,
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Christine Putt Smith
Credit Confirmation Processor
T. Rowe Price Services, Inc.
___ ____~____n_~_________ _ _ .___~_____~__
May 15, 2001
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Gail G Gaynes
2030 Crums Mill Rd
Harrisburg PA 17110-3609
Subject: Account Information
Prime Reserve Fund Account 521637437-6
Dear Ms. Gaynes:
Thank you for contacting T. Rowe Price about the fund account shown above.
Below I have listed the account information as of April 20, 2001:
FUND ACCOUNT# SHARES PRICE PER BALANCE DIVIDENDS
SHARE
Prime 521637437-6 45,115.540 $1.00 $45,115.54 $142.21
Reserve
If you have any questions, please do not hesitate to call a customer service representative at
1-800-225-5132. We appreciate your business and the opportunity to help you with your
investment program.
Sincerely,
~0A0~~
Susan Sexton
Senior Retail Account Representative
Correspondence Number: 00464703
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T.Roweftice
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SQi3ll..E H
FlH3W..EXPENSES&
ADMNS1RA11VE COSTS
L_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
I FILE NUMBER
21 -01-
ESTATE OF
<; Gl--- -___
Gutschmit, Mae
Debts of decedent must be reported on Schedule I.
- ITEM ~ DESCRIPTION
NUMBER
A. ,FUNERAL EXPENSES:
1 Reese Funeral Home
I
I
7,028.00
AMOUNT
2 Cantor
50.00
3
King David Memorials - headstone
350.00
4
Luncheon
101.50
5
Note Cards
6.50
6
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
B.
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State _ Zip
Year(s) Commission paid
Attorney'. Fee. Bernstein & Warshawsky -- Bruce J. Warshawsky
2.
475.00
3. Family Exemption: (If decedent's address is not the same as claimant's. auach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Cumberland County Register of Wills
15,00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
I Stamps 68.00
-_..._~-~.
TOTAL (Also enter on line 9, Recapitulation)
8,094.00
!J?eefe .3ltlZeral ~lJZ~ ~t:
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5d5f." ~t; 27tl:1tdmt
Payment Receipt
Receipt No.: 1737
20 April 2001
Services Rendered for:
Mae Gutschmit
Amount
Description
Concrete grave liner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $
Utility Vehicle and Driver . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Traditional Jewish Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer of Remains ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Honorarium, Cantor Joel Nachbar . . . . . . . . . . . . . . . . . . . . . . . . . .
Death Certificates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cemetery, King David Memorial Park . . . . . . . . . . . . . . . . . . . . . . .
Traditional Jewish Shroud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Solid Poplar Orthodox Casket with crepe . . . . . . . . . . . . . . . . . . . . .
Services Total $
Adjustments (Payments)
Balance Due on Account
Ref No.: 1000629/00669
$
650.00
100.00
2,715.00
228.00
275.00
10.00
1,105.00
50.00
___--"L89li..:OO
7,028.00
(7,028.00)
$
0.00
!i11% ~a'lZd..%-eet f! .;%r/'if~ P=;/=iz 17102-.1130 f! 717/2.:;4-723.1 ..9tU 717/2:14-1377
KING DAVID MEMORIALS
3594 Bristol Road
Bensalem, Pennsylvania 19020
Telephone: (215) 355-9917 - (215) 464-4747
FAX: (215) 355-3189
ORDER
QUOTATION
o
o
Date
CUSTOMER
NAME
ADDRESS
Section
Lot
Site
PHONE
Monument Style
Family
Size Die
Double Upright Single Upright Double Slant
Base Stock
Single Slant Bronze Plaque
Letter Style
Flat Marker
Other
Description Die
Face
Top
Sides
Back
Base
Top
Sides
Bottom
Special Instructions;
Total Purchase Price $
Less Deposit $
Balance Due $
Foundation $
A. Carefully check dates and spelling of names, they will be inscribed exactly a5 shown. KING DAVID or it's representatives will not be responsible for errors if the monumenUs
inscribed as above.
S. Balance due in full upon final inspection of completed monument.
C. Final Inspection must take place wIthin 30 days after notice of completion - monument will be installed after final payment.
D. The construction of the foundatIon al"ld landscaping 01 the plot shall be the responsibility Of the cemetery.
E. Compliance with cemetery regulatlons shall be the responsibility of the Purchaser.
F. AU terms and conditions of this Agreement are stated herein, verbal agreements or representations are not recognized or bindIng. PurChaser acknowledges that he has fully read
and understood the Agreement PurChaser further aCknowledges receipt of a signed copy of this contract and the disclosures contained therein.
G. You, the bUyer, may cancel this transaction at any lime prior to midnight of the third business day after the date of this transaction. See the attached notice of cancellation form
lor
any explanation of this right.
Do not sign this Agreement before you read it or if it contains any blank spaces. You are entitled to a completely filled-In copy of this Agreement.
Signature of Purchaser
Date
WHIlE - OFFICE copy
YEllOW. SHOP COPY
PINK ~ CUSTOMER copy
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HUBY TUESDAY
4230
CredIt Cerd Voucher
Date: Apr22'01 01:34PM
Card Type: Visa
Acct N: 4356002507049383
Exp Date: 10/02
Auth Code: 004987
Check: 2668
Table: 304/1
Server: 40 PRUDENCE
VSCA: Auth Driver
GAIL GAYNES
$ubtota 1 :
1.01. .50
Gratui ty:
Total:
Signature
CUSTOMER COpy
(Please retai n lor" your racor"ds)
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SCHEDULE I I
DEBTS DF DECEDENT, MORTGAGE l
LIABILITIES, & LIENS
I FILE NUMBER
21 - 01-
sGI
COMKlN'NEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF .
Gutschrmt, Mae
Include unreimbursed medical expenses.
ITEM
NUMBER
1 SSA Reclaimation
DESCRIPTION
AMOUNT
918.00
2
Brockie Phannacy - Medications
221.00
TOTAL (Also enter on Line 10, Recapitulation)
1,139.00
G
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE A 6.12 FORM
YEARL Y UNTIL COMPLETION
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Mae Gutschmit
Date of Death: April 20. 2001
Will No.:
Admin. No.: 2001 - 001 "<F ~ I
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, 1 report the following with
respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes No~
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties in
interest? Yes No X (J oint Assets Only)
d. Copies of receipts, releases, joinders and approvals offormal or informal accounts
may be filed with the Clerk of ~e 0 bans' C;/r~ ttachedJo this report
13 August 2001 /
Date:
Bruce 1. Warshawsky. Esquire
Name (Please type or print)
1820 Linglestown Road Harrisburg P A 17110
Address
(MAH:rmtJAM3 )
(717) 232-8500
Telephone No.
Capacity:
RW. - 27
X
Personal Representative
Counsel for Personal Representative
/ c/ .- ,;2 :3C~ <- 1
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-13-2001
GUT SCHMIT
04-20-2001
21 01-0561
CUMBERLAND
101
BRUCE J WARSHAWSKY
1820 LINGLESTOWN RD
HBG PA 17110
. .j
REV-1547 EX AFP Cl2-DDI
MAE
Amount Remitted
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 ~
iffV'=i5'4j-EX-AFP--fi'2=oOY-NOY-iCE--OF-YNHEifiTANCE-YAX-APPRAisEM€NT~--AiroWANCE-(rR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GUT SCHMIT MAE FILE NO. 21 01-0561 ACN 101 DATE 08-13-2001
TAX RETURN WAS: (X) ACCEPTED AS FILED
CHANGED
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
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
I~ an assessment was issued previously, lines
re~lect ~igures that include the total o~ ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
NOTE:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
.00
24,306.50
.00
(8)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
24,306.50
9 .?33 00
15,073.50
.00
15,073.50
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.00
678.31
.00
.00
678.31
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-14-2001 AA496722 33.92 644.39
TOTAL TAX CREDIT 678.31
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
(9)
(10)
8,094.00
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
1,139.00
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
.00 X 00 =
15,073.50 X 045 =
.00 X 12 =
.00 X 15 =
(19)=
( 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.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries 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 Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140),
PAYMENT:
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF MILLS J AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, HarriSburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150l) for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Da ily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 n .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 n .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301
-- Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
\ -/~/ ::J /'jJ-
'~~ - /.:?c?- /c.:v
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
JOSEPH A MACRI
ALLFIRST TRUST
213 MARKET ST
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-27-2001
HARDY
10-17-2000
21 94-0561
CUMBERLAND
101
CO OF PA
'*
REY-1547 EX AFP <12-00>
HEDWIG
M
Allount Remitted
PA 17101
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 ~
ffE"v=i5'4j-Ex-AFP-fi'2-:ooY-NOYICE--oF-YNHEifITAifCE-YAirA"PPRA-ISEifENT~--AiLOWAiiCE-(fR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HARDY HEDWIG M FILE NO. 21 94-0561 ACN 101 DATE 08-27-2001
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
NOTE: If an assessment was issued previously, lines 14, IS and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount 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:
.00 X 00 = .00
.00 X 045 = .00
5,000.00 X 12 = 600.00
1,335,227.08 X 15 = 200,284.06
(19)= 200,884.06
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
1,043,023.34
.00
.00
83,089.75
.00
288,000.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
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
(9)
(10)
68,152.84
733.17
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this form with your
tax paYllent.
1,414,1l3.09
(11)
(12)
(13)
(14)
68.886 01
1,345,227.08
5,000.00
1,340,227.08
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-17-2001 AA477897 10,000.00 190,000.00
07-17-2001 CDOOO053 .00 884.06
TOTAL TAX CREDIT 200,884.06
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 MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries 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 Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140),
PAYMENT:
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF MILLS, AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (inCluding discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans" Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150l) for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent"s death, a five percent (5%) discount of
the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 77- .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 77- .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.