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HomeMy WebLinkAbout01-09-78 - /' '" /Cp-SS (4-731 COMMONWEAL TH OF PENNSYLVANIA ,,' , >. DEPARTMENT OF REVENUE / BUREAU OF COUNTY COLLECTIONS '. RESIDENT DECEDENT C IMPDRT ANT, This return must be completed in detail and. filed in duplicate, with all at County where decedent residedj Return is due within nine months after d by the Secretary of Rell.enue. (Section 703 of the Inheritance and Estate IN THE MATTER OF THE ESTATE OF } ""'"'''' GEORGE w. RANKS EXECUTOR (STATE FUl.L NAME OF DECEDENT) Late of CUMBERLAND .M)MIm~lI11 County _ State of PENNSYT.VANTA J." - County of CUMBERLAND , 1VI. 'T'HnRTTRN RANKS \Aillil!iJ\il{~ of the e.tate of the above-named decedent being duly .worn, d.po'.~S Decedent died SeDtember 10 . 19..11-{to.tot. leaving Cl ia.t (MONTH) (DAY) l YEAR) !'HX<<4(({ Nama and add.a.. of atta.nay a, } TR1JTT\T TRlhTTT\T ~ TRlhTT1\T other authorized fllfpuhentotlve to whom , 011 corru.pondenc:e Ilhould .be moiled. 44 South Hanover St. . Carl' That as such Executor deponent is familiar with the affairs (EXECUTO R.ADMINISTRA TOR) the as sets thereot and their fair market value. That at the "time of death there was no safe deposit box registered in dece as agent or deputr of another, or in.decedent'.s individual name, with right of ace exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT IN WHICH DECEDENT RENTED A S....FE DEPOSIT BOX IN NAME OR NA. T\Tn~m That the contents of said safe deposit box or boxes 8re itemized un with the exception-of the following, for thereasons hereinafter set forth: That Scheelule A attached hereto and made part hereof sets forth full in the Commonwealth of Pennsylvania of which decedent died having an int mortgage encnmbrances upon each parcel of real property at the date of d death, name of mortgagee, date, rate of interest, and book and page of reco columns provided therefore the assessed valuation of each of said parcels, as of date of death of decedent. . That Scheelule B attached hereto and made part hereof sets forth full wheresover situated owned by the decedent at the time of death; all moneys death, whether in decedent's immediate pos ses sian, standing to decedent's banks, trust companies, or other institutions, whether individually: or in tr giving also separately the accrued interest thereon, if any, down to the I death in the case of savings banks, and to the date of decedent's death i savings, treasury certificates or notes and other evidence of indebtedn,es cedent; all obligations, whether by statute or agreement they are designa.te or any state, or political subdivision thereof, or of any for-eign country, wh all wearing apparel, jewelry, silverwa.re, pictures, books, works of art, hou automobiles, boats, and any and all 'other personal chattels of whatsoeve together with the fairly; estimated market value thereof; all bonds and mor claims }.ue and owing decedent at the time of death, and all promissory n for the paym,ent of money of which decedent died possessed, of whatsoev ariy, giving the face value and estimated 'fair market value thereof, and if less than the face value, it sets forth briefly the reasons for such depre payable to the estate from life insurance policies carried by decedent; al the proceeds of which were payable upon the death of the decedent; all and due thereon and unpaid as of the date of death, bonds and accrued intere death and other investment securities owned by the decedent at the time of of at such time. 'G'~ ~~- 7": 117?" / u2/- 7?- oS- lO -13]-~ JAN 09 1978 -< *- OUNTY OF CUMBERLAND tached, with the Register of Wills of the ate of death, unless an extension is granted Tax Act 011961.) Execut.or and .C1yS will, c'opy of which I, hereto attached..} lsle. Pa. of said estate and the property constituting dent's individual name, or jointly wi th, or ess by- another as agent or deputy, with the BOX RENTED MESOF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT der Schedules T\T'/.A of this return, - y and in detail all the real property erest therein, It also sets forth the eath, giving the amount still due at rd thereof. It also sets forth in the the estimated market value thereof y and in detail all personal property left by the decedent at the time of credit in banks o(.dep'O's,itj savings ~!i,"'~~ t' . . . , ust for any ~..;.!11~r\pe~.s.<??~. oj ,persons ast interest~aa~~pr'f€JT to,S" 'edent's ~ ....;:.. . ~ ,tp--, - '--... n allothei-:cas.es\iall1tf>" tilostal ..:: ~v ~ .'. '" . s of the ~Ul'1.ited S~~t!.ei~' _V.the ....de- d as ,tax f.1e~~.\of.c.ttf&,;Q'~:it~ed States. ich ~re oW:ile~'~a~{th~.:fi~l of death,' """Y:.~- ',,- , sehold furnit-ure:"':hOtse.s. ,.carriage s, iT, .I. -'" r, kind or nattire~ teft -by decedent. '~.... . tgages held by decedent and. of all otes or othe.rinstruments in writing er nature. with interest thereon, if such estimated fair,market value be ciation as to each item; all moneys I annuity and endowment contracts the corporate stocks and dividends st thereon to the date of decedent's death. with the-market value there- , , , . . In the case of securities of close or family corporations, the values reported are as far 8S rossible substantiated by, financial statements of the corporations, showing the assets and liabilities thereof as of the dAte of death. The schedule also sets forth the interest of decedent at the time of death In any co-partnership or business, and In support of the value of such interest there Is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or b,uslness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tne ~greement) together with a statement setting forth the character of the business, Its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It should also set forth in itemized form, together with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers of property, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a COHY of the deed, trust agreement or other instrument creating the trust. Ther~ is also set forth in said schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of' another, with a copy of the instrument creating such power attached to the schedule. That Schedule 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 contains 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~~edule 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, standin~ in the name of the decedent and others, plus the date and place of record of instruments effecting the \estiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Sc~edule 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 decedent's 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 and 1mpairt 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, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewit~ That the totals of the appropriate columns in Schedules wAw, WB", "eN, "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. SUbSeribe~d sw()rrtto before me this $2...L.............. ....................._......~~~':daY ?15.e....<.......................~. 19.2"'f ~~Il~....H..m '~~1.~. ":c,~ ..ibt~~~~.~.__.. ...~6.4:~!~~[!~!~~.~......................__..._. ( Street Number) ...~.c;:.9.tt.;;>ggJ~.~...P.?..,....15..6.a3.. (City or T""", 4M SttJte) NOTE: Before sign~ng affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or, the word "None", and in case the assets include rare and unlisted securities, securl ties of clos,e or f'amlly 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 as above-directed. RCC-~4 (4-73) ,> '-COMMONWEAL TH OF PENNSYLVANIA , DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS ,T.RANSFER INHERITANCE TAX RESIDENT DECEDENl' 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 os tenant ,in common with another or other, should be identified os to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be descrlbad by Jot 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 Q farm state number of a.. cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, a.sessments. accrued Int.rest on mortgages, etc.,are to be listed an Schedule IIF" and must nof" be d~ducted from this schedule. (1) (2) (3\ DEPARTMENT VALUA TION CAUTION (Do not writ. In this spoce) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ES TIMA TE D MARKET VALUE NONE NONE NONE Insert this..to;~', opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the lost page of this return. RC~ -35 RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY . .< . CO~~IONWEALTH OF PENNSYLVANIA T!tANSFER 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 listed under Schedule nEn. Intangible personal property, titled in 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 acconnts, must be listed, despite the fact that they are not of" the administered estatEt. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certi~icates, cash on hand and in- bank, stocks, mortg$ges, 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 anyundistributed 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 o~ death, should be listed in this schedule. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEr VALUE DEPARTMENT VALUATION (00 not write in this space) .. . 1. Blue Cross of Western Pennsylvania; refund of premium-------------------- 43.0SV 43.05 2. 3. Commonwealth National Bank, ~ checking account No. 182-107131-1 savings account No. 18-0020900-7 lA-IS MO.,v('Y JM/'r~ 1A-J<PVU BuT ~~ 1A.(J /?Jr.AI/{ 7AC' TOTAL---------- Jt>'( h(d.oR- 1M illf en! fJ(JAr/~ RJ r 1).C> D(! U,1~.u7 $t1.tV. 491. 64V 491.64 12, 60S. 09V12,605.09 13,139.78 / Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X 13,139.78 $13,139.78 ,"~ , ..------ .~ o ColJlmonwealth i". National Bank ~, e October 25, 1977 Irwin, Irwin & Irwin 44 South Hanover Street Carlisle, PA. 17013 Re: Estate of George W. Banks Dear Hr. Irwin: In reply to your letter dated October 18, 1977 on the above estate, there isa checking account #182-107131-1 the balance as of September 10, 1977 is $491.64. The savings account #18-0020900-7 the balance is $.00. The above accounts were in George W. Banks name only. If you have any questions, please feel free to contact us. Very truly yours, o /- - / I . / / /">-.~, /"'~}~~ (~ Ic_ " Robert Ta1a1ai Assistant Vice President and Credit Officer RT/cg The Commonwealth National Bank, 10 South Market Square, Harrisburg, Pa. 17108 (7171 564-9500 RCC - 36 Cl~MMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "c" T RAN SFEIlS HESIDE"iT DECEDENT (1) Did decedent, within two years of death, make any transfer of' any material part of his estate, without receiving a valuable and ~dequate 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 spous.~) 1n joint ownership? (Answer yes or no) l\Tn (3) If the answer to (1) or (:2) above is in the affirmative state: (a) Age of decedent at time of transfer T\T / A (b) State of decedent IS heal th at time of making the transfer. (Note 1). (e) Cause of decedent' 5 death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) NO (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) NO (b) What was the t"ransferee's age at time of decedent's death? N / A (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: (11) The possession or enjoyment of or the right to income from thE' property transferred? (Answer yes or no) T\Tn (h) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) NO (6) If the answer to (5) (b) auove is in the affirmative, state whether the right was reserved in decedent alone or others N / A (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the 'benefit of 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 of a reserverl power to al ter, amend, or revoke, or which cOll1d revert to decedent under terms 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) NO NOTE 1: The answers to these questions should be supporterl by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom trtlnsferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, o~ E. ITEM llESCRIPT ION MARKET VALUE (Estimated) DEPT. VALUATION (Dept. Only) NONE None NONE Insert this total opposite "TranSfers", Schedule "e" in the "As Reported" column on the b\.st page of this return. ". 'RCC-37' (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" IJ, BENEFICIARIES ( h 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 ave an interest, vested, contingent or other are involved, set STATE YES IN ESTATE wise, in estate) forth this fact.) OR NO BIRTH DUANE G. BANKS son ve" 1 1'< 404 Croghan Drive Ca"rlisle, Fa. 17013 . ,. M. 'l'hnbllY'n BRnl", "nn VP" 1/'< fio4 P"Y'keY' Avenlle .""nt.t."cJ"l P p" '''kin . Seyford W. Banks son ves 1/'< 103 Wavne Drive Trafford Fa. 15085 Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE .. o . -..~ '"<" =. " .~ . .5.!l ~ e"- 00';.0 < e.u . c. ::;ui --1:: Pi ge~ Real Property .... ............ Personal Property........ Transfers SUMMARY ..(Sch. "A") .. ..(Sch. "B") ....(SCh. "C") (1 ) (As Reported) (2) (As Determined) $ ." -0- $ 13,139.78 $ $ L $ 13,p9.78 Cross Taxable Estate . . .. $ $. $. $. $. $. I- :z i ~ bl ,.. ..l ~ ." >- bl ! .e ZUl '" H en ::r::: - ~a> - .e ~ 0: '" ClIl lr:~ lo. p: 'S Hl-< "" a: Do 0 "" 0 '" Do ~ <( ~ lr:' ~: ~ .e oil...., ~ CI.I a Z' ;.. ...., bl ~ o:r <( '" Q Z<<:: c 0 ~ :t .. <( ~ ~: c ~ H 0 I- bl: <II ~ Z I- '" o:l H bl "" lo. bl (/) co ~ ~ H ---- Q 0 . H :;;:. C ~ ~ H P ~ ~ ft 0 lr: 0 Z :c bl rzi <<:: <II ~ H '" t:: 0 O' ~ ~ ClIl ~ .b p:\ 0 c '" <( ~ 0 'S ;;;: a 0 j::. E H == '6 bl 5 Cl 1-l 0 E .~ "tl j 0 ::--t. u u ....~ , RCC~8 RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY * COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must disclose all property, real and persona.l, owned by the decedent jointly wi t.h anot.her or others, including intangibles, standing in the name of the,' decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule itA", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal prcperty should be listed as in Schedule nB", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. ~~><S~ Description of Property, Date of AcquisitiQn, Name Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. (X fS& :>0;;<' >O<:x )< unit Value percentage Share Estate Valua tion ~ 6< ~ )< :>0 DO g g 0<0< ~><S<: DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest NONE None Insert this total opposite "Jointly Owned Property", Schedule "E" In the "As Reported" column on the last page of this return. NONE RCC-81 (6.73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING or APPRAISEMENT M. Thoburn Banks 604 Parker Avenue Scottsdale, Pa. 15683 (Executor or Admini strator) In Re: Estate af George ',W. Banks Cumberland Caun~ - Fi~ Na. 21-78-0005 Dear Mr. Banks: Yau are hereby natified that the original appraisement in the estate of George W. Banks has been fi led in the office of the Re-?ister of Wi lis of Cumberland County on April 6 , 19~, Soid appraisement reflects the following valuations: Real Estate Personal Property Transfers Jaintly Owned Tatal None $13,139.78 None None $13,139.78 As to such tax that is paid within three months from date of death, a five (5%) percent discount is allawable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22, 1965 to June 16,1971, inclusive; and twelve manths when death accurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may abjeclthereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act af 1961, 72 P. S. 2485-1001, P. L. 373. Date April 6, 1978 Signed ~d- N, ~L~.:.... Title Chief Appraiser l Note: This is nat a bi II. , RCC-2 (2-64) . 6. jq78 COMMONWEALTH OF PENNSYLVANIA DATE Aoril DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX Cumberland BUREAl.I OF COUNTY COLLECTIONS COUNTY HARRISBURG, PENNA, 17127 APPRAISEMENT FILE NO. 21-78-0005 . Whereas, George W. Banks late of Carlisle Borou~h in the County of Cumberland Commonwealth of Pennsylvania, having died on lhe 10th day of September 19.R, seized and possessed of an estate subject to Inheritance Tax under the lavrs of the Commonwealth of Pennsylvania; . Therefore, I, Ira K. Gleim . an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of a1l annuities and life estates growing out of said estate, hereby file the fo1lowingappraisement: 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. Unit Apprailement Oelcrlptlon of Alut Value. M...de for Inheritance Tall. 'PurpOUI REAL ESTATE NONE $ M{"IM PERSONAL PROPERTY $13,139.78 13 139 '78 TRANSFERS NONE NON JOINT-HELD PROPERTY NONE NONJt TOTAL ESTATE $13,139.78 !:l '...1 ,q I7R . , .. . - . _ ..--L._....._.~_ . . , , . ....,.... , .. . .- - , . , . . . .. , . . .. .. . -'. , .. , . . .,-" .~" , , ~; Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this 6th day of Apri I ~ A ~ . 19-Z8-. ~_ N. __ _~ Appraiser (M\1mbl!r and ~rttt) Harris urg , Penna. (Pod: Met) , . , , .,; ~ '" ~ \\ .. .. - ;.-~, '" i " '" t5 - 1 ~ '" <j C4 I ~ 00 """ 4 ~ t-2 if III '" ..0 i< .. \:0100 .. .. .. ~ .; Q ..., Ii: 1 .... < s ~ .. .. { r- Z ., ., '" ~ r- ..; i '& .~ i .)., , < ~ % ~ ~ . -0 $. ... "'" .. "'" .. '" ~ ;". ... t.. ... ~ ;; g 0 ..; -.: -.: '" III I - -.: C Q " --1 '" .. " 1 ~ 1:; .... ., ... S ... ~ / Ul . ~ ~ to " 1 i ~ " ~ " J:. - [/l C4 ,'5 ... .Q ... ~ .... ~ '" "" ~ .. .. 1 t ~ <.> ~ " '" .. "'0 ~ " .. .. = '" ~ ~ \I:: c::;:l 'i Q i! z ~ C4 i! l> ... Ul ~ " ,~ ~ .. ~ <.> .. :>t -.: - ,~ i '" .. " t ... .. Ul ~ ",' ~ \I:: ~ "" ... .. u: -.: Cl " l:I.. ~ C4 "<: VI III III