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HomeMy WebLinkAbout05-19-78 (2) RCC.33 (4-73) . ~ -. ,.QIiWMq.l'k>>,pAL TH OF PENNSYLVANIA "^,' ; DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS , l'1~V lQ197n IMp"',. :';Iif~ , " U COUNTY OF CUMBERLAND , RESIDENT DECEDENT IMPORTANT, This return must be completed)n detail and filed in duplicate, with all at.tached,.with the Register of Wills of the County where decedent 'resided; Return is due with.in ~ine m~nthsafter dat~ of death, unless an .e~uension-is granted by the Se~retary of Re'it~nue. (Section 703 of the Inheritance' and .-Estate Tax Act of 1961.) Lote of Cumberland PENNSYLVANIA } AFFIDAVIT OF EXECUTl9&rX ADMINISTRATOR "1' IN THE MATTER OF THE ESTATE OF ARCHIE F'. BURK (STATE FULL NAME OF DECEDENT) County County of CUMBERLAND } os, Stote of ~ DOROTHY McDOWELL of the esta,te of the above-nomed decedent being duly Iwom, depos'~ 5 Executoxr ix and, 50)' 5 Decedent died 8 , 19~{teatote leavrn'~ ,0 last wlli, cop)' o("':'hich is here~o ot~Ched.:'} '('(EARl i;rt~~X '. . , . (D'A'() Thomas I., Mvers . P. O. Box 125; Mvers. Mvers, Flower & Johnson , , Lemoyne, Pennsylvania 17043 That as such Executrix deponent is familiar with the, af(a;irs oLsaidestllte .and. the. property constituting (EX ECUTO R-ADMINIST RA TORl the assets thereof and their fair market'value. That at the time of death there was no safe deposit box registe~ed' in decedent's individual name, or jointly with, or as agent or deputy of another, or ~n dec'edent' s ind~vidual.name, with right.of access bY',another, as agent o~ deputy, with the exception of the following: - ' . NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A S....FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT Dauphin Deposit Bank & Trust Co. IJeceaenT or 301 Market Street Dorothv F. McDowell Daughter Lemoyne . Pennsylvania 17043 , That, the contents of said safe deposit box or boxes are itemized u~der Sc'b.edules B wi th the exception' of the following, for the reasons hereinafter set fo~~: of this return, That Scheclule A attached hereto and made pait hereof sets forth fully and in 'detail all the real property . :. . . in the Commonwealth ?f Pennsylvania of which decedent died having an interest therein. . It 'also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, givit:lg the amount. still du'.e at death, name of mortgagee, date, rate of' interest, an~ book and page of re.cord thereof. It also sets forth in the coluJtU1s provided therefore the assessed valuation of each of said parcels,. the estima~ed market value thereof as of date of death 'of decedent. That Scheclul. B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all mo~ey~..,left .by the dec,ede,nt at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separately the accrued interest thereon, .if any, down to the last' interest day priM to-dE'cedent's death in the case of savings banks, and to the date of decedent's death in all other cases; alllJonds" .posta:-i savings, treasury .certificates or notes and other evidence of indebtedness of the United Sta-~s- to "'the "d;':' ~o, cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States,~ .,:. l or any state, 'or, political subdivision thereof, or of any foreign country, which -are "owned ,a(th"ttime of death;~ .,. i all wearing apparel, jewelry, silverware, pictures, books, works of art, household'furqiture,"horses,~ carriages~ ~ automobiles, boats, and. any and all other personal chattels of whats'oi~~r: kind-P~t;"ri~ture, left by decedent, ~..... , \.. together with the fairly i_estimated market value thereof; all bonds and mortgages hel~ by dece~ent and'of all claims due and owing decedent at 'the time of death, and all 'promissory notes or other'in'sirum-~nts in writing for the payment of money of which decedent died possessed, o(~whatsoever natu're, with interesl thereon, if any, giving the face value and estimated fair market value thereof, and if s'-~ch' estimated fair,market value be less than the face value, it sets forth briefly the reasons for such depreciation a~. to, each item; all moneys payable to the estate from life insurance po-licies carried by dece'denl; all annuity and 'e-ndow'~ent 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 decedent's death and other investment securities ow~ed'by the decedent at the time of death, with the.market value there- of ~t such time. . . In the case of securities or close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereot &s of the date of death. The schedule a180 8ets forth the interest of decedent at the time of death tn any co-partnership or business, and in support of the value of such 1nterest there 1s annexed to said schedule, financial statements .howing the assets and. liabilities of said co-partnership or Quslness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of Uie agreement) together wlth a statement setting forth the character ot the bUSiness, 1ts location, and such other facts pertaining to the ~uaine8s as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It should also set f"orth 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,dul. 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'. death, or intended to take effect in possession or enjoyment at or after death, said schedule sets rorth 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 copy 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 COP3' of the instrument creating such power attaehed to the schedule. That Sch~dule 0 attaehed 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 benefieiaries 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, 8lld the relationship of such issue to the beneficiary. That Sc~edule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the deeedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and plaee of record of instruments effecting the vestiture 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 Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions elaiaed for and on behalf of this deeedent's estate, including funeral expenses paid; family exemption, where applieable; eosts 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 eonsequence of the death of the decedent; debts and claims owing and 1mpaid at time of death; taxes aecrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the f"iduciary 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 therewith. That the totals of the appropriate eolumns in Schedules wAw, wB-, .e., .E-, and -Fw as directed therein, have been carried forward and properly registered in the SUJIIlIary. Subscribed and sworn to before me this _...._..........._.._........ ~. . ~r;:tl:!---:--'~ ~l' Exp eg Aug, 20, 1179 '~~;;li~ Cumberlaud ~ ...d:~U$':~:1-.2L.~hd<.~e .__ DOroth McDOwell, xecutrix "4705(iSrJC!N~tew"'Dl..i v.. .......CaltIP..I:l.iJ,.l..L..F-gnlJl?yJ,Yc:lpJc:lJ?..QJ.,l (Citv or Toum ..tad State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word wNone-, and in ease the assets include rare and unlisted securities, securities of close or family eorporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "Bft are attached. Also make certain that column #1 in the WSummary- has been properly completed as above-directed. ..-"-_.. ';,:,., :.......;~.._~-_..',.,.. .;..:..'~...' . Rcc..i4'f4..,3l.i" ~ COMMOlllYEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT .:,....~',;,L'.....,.;:...~:-'~.f-'_4~____",..."'J.o,,,.,.~..~~~~_. -~ -.~ .",:~,--!' 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 cammon 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 thi!l Commonwealth of Penneylvanla should be described by lot and block number, street and ,treet number, together with a general description of the property, with 0 reference to the record of the conveyance by which the decedent took title; If a farm state number of a~ crn; also .tatement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, Clccrued lnterest on mortgages, etc.,are to be listed on Schedule "Fit and must not be d_educ:ted from this schedule. (1) (2) (3) DEPARTMENT VALUATION CAUTION (00 not write In thl. .pace) ASSESSED VALUE FOR YEAR OF DECEDENT'S 'DEI. TN ESTIMA TED MARKET V"'L~E Real Estate - No. 613 Hummel Avenue, in the Borough of Lemoyne, Cumberland County, Pennsylvania. In the name of the decedent and Pauline K. Burk, his wife {Pauline K. Burk having predeceased Archie F. Burkl by Deed dated October 16, 1919 and recorded in Deed Book 8-Y, Page 36 - Cumberland County Records. , Sale Price fle~~ S &AP/URl j.,A;'j, el.1..lI.~'I.rp II {3 (., "}tJ -----=:!-;:- 1'1 t V'~ '/ 23,000.00 '~3. OtJO. &d I I Insert this total opposite "real property", Schedule "A" in the "As Reported" column on the lost page of this return. xxxxx 23,000.00 Jftc2.3 !JetJ. ()() I Ilee -35 ' RESIDENT DECEDENT SCHEDULE "Bn PERSONAL PROPERTY '* -. COMMONWEALTH OF 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 118ted under Schedule "E". 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 or the administered 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 anyundlstributed 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 VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) 8. 334 shares - CCNB Corporation Stock @ 12.00 p/sh. ;; !M_ .tJO ..5ZJ. tJ 0 1. Household Goods 2. 1962 Oldsmobile Sedan 3. 12 U.S. Series E Savings Bonds dated February 1959 - $100.00 each. . ~ Date of death value - $179.80~ . 4. auphi~ Deposit Bank & Trust Compan ,C ec ng Account No. 18-64-84 -8 14 Certificates of Deposit @ $1,000.00 each - . Interest to date of death for above Certificates (See verification letter attached) Certificate of 'DEposit No. 2579 Interest to date of death .3 Md,. 95 / Ii (Jd{). (}O /0. 7.j- .:? O(}t!.Od I /- (p 7 5. State Capital Savings,~ Savings Account NO.' 0"02-02-12703 West Shore savingj/& Loan Association Account No. 1359 - Date of death balance Interest ~ shares - Dauphin Deposit Bank &~Trus Company Stock @ 30.00 plsh o OritJ. OtJ / d'<?7.Jb <J ;;ltJ. 00 ,I 6. 7. 4,008.0 'i OO.J7. O{) Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of' this return. x X 76,499.65 7?;, -/1'1. &S , Reo.- 36 COMM01\WEA.LTII OF PENNSYLVANIA TRANSFER INHERITA.NCE TAX SCHEDULE "c" TR.\NSFERS *~ RESIDEXT DECEDENT (1) Did decedent, within two years of de 11th, 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 (inclurling 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 health at time of' making the transf'er. (Note 1). (c) Cause of decedentt 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 ef~ect 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 rlisposition? (Answer yes or no) No (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any trans~er without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not 1n fllct enrl before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) No (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) Nn (0) If the answer to (5) (b) above 1s in the affirmative, state whether the right was reserved in decedent alone or others (7) Did decedent in his lifetime make a transfer, the consideration for which was tr~8fereets promise to pay income to or for the benefit of care of transferor? (Answer yes or no) (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserveil power to alter, amend, or revoke, or which co~lld 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 rev9ke 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 supported by affidavit by the attending physician as well as a copy of the death cer-t.ificate. 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 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 of facts on which said claim 1s based. NOTE 3: List applicable property" below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPT ION MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) NONE /J'znvJ Insert this total opposite "Transfers", Schedule "e" in the "As Reported" column on the last page of this return. /fu7LU . ~ RCC-3? (12-63) COMMONWEALTH OF l'ENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" ~*~ BENEFICIARIES ( h . , RELATIONSHIP BENEFICIARIES AND ADDRESSES (If step-children or SURVIVED 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 Dorothy McDowell Daughter Yes Adult One-fifth Residue 4705 N. Clearview" Dr. Camn Hill Pa. 17011 John J. Burk Son Yps 7\,",,,,-/- C1"p-fi H-h D~ A (\(\ - " -, ~~'"' D~~,", T n~_ ;~ 17(\ h Geraldine Chandler Dauahter Yes Adult One-fifth Residue 321 Eiahth Street New Cumberland Pa. 17070 Gladvs Waooner Dauohter Yes Adult One-fifth Residue 221 Gearv Street New Cumberland, Pa.17070 Esther Miller Dauahter Yes Adult One-fifth Residue , 0(\ "'~h~~' T.~~= Landisville, Pa. 17538 . , . Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE SUMMARY (1 ) (2) .. ~ (As Reported) (As Detcrmint't!) o . ~ ~ :!.::!'" Real Property .....(Sch. "A") $ 23,000.00 $ ~: c: 'c ~ E Personal Property . (Sch. "B") $ ...... 76d.99 . 65 $ 'E 't .= "Co.B Transfers (Sch. "C") $ -O- S < E. .:..8;, $.. $ o " :i~'t ~"o $ .. $ " E 0. ......,.,... r.l " _ 0:: Gross Taxable Estate . $ .. ..99...499..65 $ l::: 0 III E- l::: M '" ~ .... Z " 0 0 :. w 0 ., ..... .. " - " Ql ..l ..... >' "" ~ < W l::: "" en Q >0 '" I1l - - ~ < 1-1 ..-1 -< '" Ill: Ql ~ ll:: ~ l:1 Ql 'tl '" 0. :3 "" "" 0 ...:I. l::: '" 0. 0 > ~ -< \i! w P nl ~ < ..... ..... IQ .... ..... ;., Ii< >0 ... E- '" W O. 1-1 c: CI III 0 ~ :I: .. -< Q) c: Z .If) l::: 0 E- " Z E- '" Ii< ~. ~ "" ~ lIlN c: ~ W tl> ~ ,.. 1-1..... Ql ~ 0 ~ :3 0 Q) p., t-l 0 t) -5 Ill: ~~ c: .,; p:: 1-1 0 . 0 ., W t) 0 0. IQQl ., t: ll:: IQ. " "" c: ~ ~ Ill: J: I<ll 0 c: III . >0 '" -< ~ 0 ~og '" 0 i:' E = 's .... " :: E ~ .Ql ~ i5 .- ":::l " 0 p.,...:I :::..r: ..l U U . . . ~ RCc;-3/t. RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly wit.h another 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 lUHler Schedule "A", plus the date and place of record of instrrunent effecting vestlture, but do not include entireties or out of state real estate value in estate vtlluation column. Personal property should be listed as 1n Schedule "B", plus date of acquisition, and the name, address anli relationship (if any) of co-owners to the dec€tient. Description of Property" Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. "" ':X'> << unit Value percentage . Share Estate Valuation v' 80 Y XS(< 0&">i ':X'> ">i :xx:x ~ ">i ::>(>:x 'VI. ::>(> y ':X'> ::>(>~ DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of En ti re Deceden t t S property Interest " ">i :x ~ None Insert this total opposite "Jointly Owned Property", Schedule rlErI 1n the" As Reportedrl colurrm on the last page of thts return. None RCC-81 {5-73j COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 11121 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING or APPRAISEMENT Dorothy McDowell ' 4705 North Clearview Drive Camp Hill. PA 17011 (Executor or Administrator) In Re: Estate of Archie F.- Burk Cumberland County - Fi Ie Na. 21-78-0028 Dear Mrs. McDowell: You are hereby notified that the Original appraisement in the estate af Archie F. Burk has been filed in the office of the Register of Wills of Cumberland County on July 20 ,19 78 , Said appraisement reflects the follawing valuations: Real Estate Personal Property Trans fers Jointly Owned Total 23,000.00 76,499.65 None None $QQ,4QQ ,,~ As ta 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 accurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred 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 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. Date July 20, 1978 Signed ~ 12< _ /<, .Jjh~ Title Chief Appraiser Note: This is not a bill. RCC.212.64) COMMONWEALTH OF PENNSYLVANIA DATE July 20, 1978 . . DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY Cumberland BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 APPRAISEMENT FILE NO. 21-78-0028 Whereas, Archie F. Burk late of Borough of Camp Hill in the County of Cumberland Commonwealth of Pennsylvania, having died on the 8th day of January 1978 , seized and possessed of an estate subject to Inheritance Tax under the laws 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 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 de.cedent after the expiration of any estate for Ufe 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 Appraisement DelcrJpUon of Anot Val\lOI Made for Inheritance Tax P\lrpOIU Real Property $ 23,000 00 Personal Property 76,499 165 Joint-Held Property None Transfers None TOTAL ASSETS $99,499 65 - . 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