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HomeMy WebLinkAbout09-27-78 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RCC:.33 (4'.73) RESIDENT DECEDENT COUNTY OF Cumberland IMPORT ANT: 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 after date of death, unless an extension is granted by the Secretary of Re~enue, (Section 703 of the Inheritance and Estate Tax Act of 1961.) late of Cumberland Pennsylvania } AFFIDAVIT OF EXECUTOR ~JlS:I:H'XXROR IN THE MATTER OF THE ESTATE OF Harry F. McM~llan (STATE FULL NAME OF DECEDENT) County County of Cumberland } 55: State, 01 adroOKMllUQK Richard McMullan. of the estate of the above-named decedent being duly sworn, depose S Executor and soy S Decedent died 7 (DAY) , 19~J testate leaving a last will, copy of which is hereto attached. } (YEAR) ~iltHl6H .Tannary (MONTH) Name and address of attorney or } other authorized repres,entative to whom 011 corres.pondence should be moiled. Michael Johnston. Esquire 301 North Logan Boulevard, Burnham, Penna. 17009 That as such "RY<>C'l1tor deponent is familiar with the affairs of said estate and the property constituting (EXECU TO R-ADMINI ST RA TO R) 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 agent or deputy of another, or in decedent's individual name, with right of access by another as agent or 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 SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT NONE That the contents of said safe deposit box or boxes are itemized under Schedules wi th the exception. of the following, for the reasons hereinafter set forth: of this return, That Schedule A attached hereto and made part hereof sets forth fully and in detai I all the real property in the Commonwealth of 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, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule 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 moneys left by the decedent at the time of death, whether in decedent's immediate pos session, 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 prior 'to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bond8, postal savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de- cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever, kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death, and all promis sory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys 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 decedent's death and other investment securities owned by the decedent at the time of death, with the-market value there- of at such time. FloC C~34 (4J,' 3) COMMONWEAL. TH Or , ........., ,., DEP4.RTMENT OF REVENUE BUREAU OF COUNTY COL.L.ECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT 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 as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E. ") The ,eal property lacated In the Commanwealth of Pennsylvania 5hauld be described by lat and black number, street and street number, tagether with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of a~ cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are ta be listed on Schedule "F" and must nat be deducted Iram this schedule, (1) (2) 13\ DEPARTMENT VAL.UATION CAUTION (Do not writ. in this space) ASSESSED VAL.UE FOR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VAL.UE Lot No. 74 on a Plan of Lots known as Louis Park, recorded in Cumberland County Plat Book 5, Page 50, known as No. 74 Oliver Road, East Pennsboro Township, Cumberland County. Subject to unrecorded Articles of Agreement between deceased and R. G. Hill Company, Inc. Sold to J. Maurice Petty. Tax No. 00-002220. $4,170.00 $27,500.00 ~ 2'1\ Soo ,DC /.,l " '. n . I - -' I / / ( , I ; I fl'l I s; , ~ (j t!.. \ . 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. $27,500.00 21)SoO.00 Rec :-35 RESIDENT DECEDENT SCHEDULE "B" 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 listed under Schedule "E". 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 accounts, must be listed, despite the fact that they are not of the administered estate. 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 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 DEPARTMENT VALUATION VALUE MARKEl' VALUE (Do not write in this space) $5,036.70 c:; \ D~ 10 . L () 2,514.16 '2,SoS.\Ll 1,395.00 l ~ 3c\ '? . l) 0 252.00 2, S-z.. . 0 0 250.00 250. 00 345.00 345,00 6.00 <0,00 233.10 2~3 10 32.80 '?JL, ~ 0 1. Bethlehem Steel Retirement Fund Pension Plan - payable to estate Cumberland Valley Savings & Loan Capital Blue Shield, Camp Hill, Penna. Medical Insurance Refund. 2. 3. 4. Bethlehem Steel Corporation Insurance Interest Payment 5. 1966 Chevrolet Station Wagon 6. Capital Blue Shield, Camp Hill, Penna. 7. R. H. Deturck & Son Fire Insurance Rebate 8. J. Maurice Petty, 74 Oliver Road, Enola. Rent 9. Commonwealth of Pennsylvania State Retirement Fund Payment 10. Personal and Household Items (Furniture, Sewing Machine, Sweeper, Air Conditioner Mattress & Springs, and TV 475.00 L\-rS,OO 50.00 50,00 35.00 3S.0~:) 65.00 toS,00 55.00 SS,QO 11. One 38-caliber S&W Revolver 12. One 12-gauge Savage Pump Shotgun 13. One 20-gauge Ithaca Shotgun 14. One 222-caliber Remington Rifle Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X $10,744.76 \ 0) 135.1Y 'RCC~36 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "c" TRANSFEI1.S RESIDENT DECEDENT (i) Did decedent, within two years of death, make any transf'er of any material part of' his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) Nn (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) Nn (3) If the answer to (1) or (2) above is in the af'f'irmative state: (a) Age of decedent at time of' transfer N/~ (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 transf'er of' property without receiving a valuable or adequate consideration therefor which was to take ef'fect 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) (b) What was the transferee's 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 bef'ore 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 transf'erred or income therefrom? (Answer yes or no) No (6) If' the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others N/ll. (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or f'or the benefit of care of transferor? (Answer yes or no) Nn (8) Did decedent, at any time, transf'er property, the beneficial enjoyment of which was subject to change, because of a reserved power to al ter, amend, or revoke, or which could revert to decedent rmder terms of transfer or by operation of law? (Answer yes or no) No (9) If the answer to (8) above is in the aff'irmative, 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 supported by af'fidavit 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 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 is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) N/A NoM\::- Insert this total opposite "Transfers", Schedule "CO in the "As Reported" column on the last page of this return. RCC-37 (12-63) COMMO"'WEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFI CIARIES 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 Richard McMullan Rnt-;..-." 1790 Orrs Bridae Road Pursuant to Item II RTlola Penna 17025 Brother Yes Over 21 of Will dated ,Tune ? <; 1974 \ h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE RC C-38 RESIDENT DECEDENT SCHEDULE" E" JOINTL Y OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly wi lh 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 under Schedule "A", 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 property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. ><><" "><,, Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. '^' :><:.s.~ ~:5>>;tX ;(<.00 ~ ">< ><" ;t;(< ;(<:&':>< ~ 58::><X;(<~ ">;(< ><" ;> :>< NONE N 0 l'0 l::- Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. -0- .. RCC-81 (6-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBU RG 17127 IN YOUR REPL Y PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING or APPRAISEMENT Richard McMullan 1790 Orre Bridge Rd. Rnnl~, ppnn~ (Executor or Adm in; stratar) In Re: Estate of H"rry F M"MI111,," Cumberland Caunty - Fi Ie No. 21-78-0042 Dear Yau are hereby noti fied that the Original appraisement in the estate of Harry F. McMullan has been filed in the office of the Register of Wills of CumlD.erland County on 27 September ,19-BL, Said appraisement reflects the following valuations: Real Estate Personal Praperty Transfers Jointly Owned Total 27.500.00 10.753.74 None None 38,253.74 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, inclusive; and twelve months when death occurred prior to December 22, 1965) from date af death, interest at the rate af 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 27 September 78 Signed ~~ /(~ ~ Title Chief Appraiser L. ~ . ~..~- Note: This is not a bill. R C C-~~ (2-64) 'DEPARiMENT OF REVENUE BUREAU OF COUNTY COLL ECTIONs HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE 0 q - 2. I - 1 3 COUNT..[' j~J../\~ FILE NO. '2- \ -I y, .. 0 () 4 L.. Whereas, \-\n i\ ,'\ ~ i;'. fV\ ( (Y\ ~......:.'-.... late of \.:::::-t>~ in the County of C\, A~.'-." Q....~,.JL Commonwealth of Pennsylvania, having died on the '1 "t-P_ day of ' ') ~cJ~ 191 '2,;, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwea of Pennsylvama; Therefore, I, , 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, Unit Appraisement Delcrlptlon of Allet Valuel Made for I nherltance TalC. Purpo,es \< C- _ ~ ~ ..-vo.. .~. ....-;-h $ L..'I SO\) 00 \.JD^" U :--t \u\1S3 l1y V'--l' J.. V "-' 79-<..,~ . ~. D.. " - N~ . \---- -~ \. \.~ OJ.:. ~J"\....<~,-*, f'J o>--Q... ..J 'V ..J -"T'" ('r-'t...! ,..\" (J.J:)/~ ~R 2':"" ~ . - Having been duly sworn accor~ law, I do hereby c~tify t formity with law on this '2- day of ::::::, bove appraisement is made in con- .R-<.. 19-=La. \ Appraiser \. tn... (N\lm~ an... d Str...) "'VV~I~ (Paot OlIlee) , Penna.