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Rcc-h (4-731
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
*'
RESIDENT DECEDENT
t"lAY 3 \J 1978
COUNTY OF Cumberland
IMPORTANT,
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the
County where decedent resided; Return is due within nine months after date of death, unless an extension is granted
by the Secretary of Re'olenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
Late af
Cumberland
} AFFIDAVIT OF
EXECUTOR S
C ADJilIMSDlXEJR
ounty
IN THE MATTER OF THE ESTATE OF
Agnes B. Lesher
(STATE FUl.L. NAME OF DECEDENT)
State af
PA
Caunty af
Cumberland
Donald T.
'} u,
Lesher, Jack L. Lesher, Dorothy L. Seiler
Executor
~mil\ii*,r
of the ..tat. of the above-named decedent being duly .worn, depo.. and .oy
January 26, 19~{~ealato loavlng a la.t will, copy of which I. horota attachod. }
(MONTH) (DAY) (YEAR) .nte.tat.
Name and addre.. of attorney or } Roger B. Irwin
other authorized repres,en.ative to whom 44 So th Hanover Street Carlos le PA
u ,.: ,
all corr...pondence should be mailed.
,
Decedent died
That as such Executors deponent is familiar with the affairs of said estate and the property constituting
(EX ECUTO R"ADMINIST RA TORl
the as sets 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: -
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
or
on
That the conrents of said safe deposit box or boxes are itemized under Schedules
with the exception- of the following, for the reasons hereinafter set forth:
of this return,
That Schedule A attached heretnllCt'lnade part hereof sets forth fully and in detail 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 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 prit!J1" to decedent's
death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, 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 promissory 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.
,
~
RCt~34 (4-73)
COMMONWEAL. TH OF I>ENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
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 tenantjn 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 real property located In the Commonwealth of Pennsylvania should be
described by lot and block number, street and street number. together with
a general description of the property, with a reference to the record of the
conveyance by which the decedent took title; If a farm state number of a-
cres; also statement of mortgage encumbrance. upon each parcel at death
of decedent. Taxes, assessments, accrued Inter..t on mortgages, etc.,ar.
to.)\e listed on Schedule "F" and must not b. deducted from this schedule.
V
House and lot of ground, 22 feet by 120
feet situate in Borough of Carlisle,
Cumberlspd County, Pennsylvania.
I{'~ E. t>oMr-f\Er ~;;
Value based on sale price----------------- 15,120.00
(Cumberland County Deed Book D, Vol. 13,
page 525)
(1)
(2)
(3\
DEPARTMENT
VALUA TION
CAUTION
(Do not write
In this spaco)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMATED
MARKET VALUE
../
24,000.00t. cJf:!JOtJ(')()
'./
~~2,~ <"r'tJ ;A/Vi"';
,.,,,
/vlAfl,IAA/ ^"
i \..;..~
-3. /6'0
'I
Ii I ~ (')
J)
Total
24,000.00
Insert this total opposite "real property", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
~i {)()(J Oc:J
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 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 of death, should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MAIIKFl' V AWE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
1951 Chevrolet Sedan Automobile
value based on sale
Title #A08606780
400.00
878.00
ijo!J CJo
J?/ (JO
2.
Furniture, Etc.
3.
Farmers Trust Company
Savings Acct. #1-25742-5 ~.
19,439.46
/t? -/.3r;. ~b
'/
4.
Dauphin Deposit Bank and Trust Co.
Checking Acct. #55-26-211-2""---
Savings Acct. # 06-60866 ~
1,314.37
6,276.48
33,/0
2,418.97
/.3p/.37
~ C) 7fo. '-II
'/ ..3.3 /0
4 .<//tY. 97
Cash on Hand
5.
6.
Laurel Lake Cottage and furniture, etc.
therein.
value based on sale
7) (JO/II () U
~, 0()'5~00)
\::; ....... ..... .'
~ () () D. tJ (J
/~, ') ','
,
r ,,/ i ," .(l
<"'. ,. ._hl/,I...' "
~- . ~ . \ ~
/7"" !)
L/
;..'-, .{ (";"
r:", :'f
Total
~7 7t.PO..3?
f
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
x X
FARMERS TRUST COMPANY
CARLISLE. PENNSYLVANIA
Date
Re: Estate of
Date of Death
Dear
In answer to your request concerning accounts owned, either separately or jointly, by
the above referenced decedent and the balance in each account as of the date of
death, we have checked our records and are submitting the following information in
duplicate. We suggest that you file one of these letters attached to the Pennsylvania Inven-
tory forms (RCC) to substantiate the balance you report.
Note that we have shown the correct registration for each account. Also, interest accrued to
the date of death, if any, is listed as a separate figure.
Very truly yours,
/'
/'
D
Dauphin Deposit Bank
and Trust Company
MAIN OFFICE: 213 MARKET STREET, HARRISBURG. PENNSYLVANIA 17105
717/255-2121
Member FederlJl Deposit Insur~nce Corpo,.~tion
fiPf( 7 REeD
AprU 6, 1978
Irvin, Irvin & Irvin
Law ottices
44 South Hanover Street
Carlhl., PennSJ"lvania 17013
!tuu Boger B. Irvin
Dear Mr. Irvin&
Be: Agnes B. Leeber
JanWl17' 26, 1978
In regards to the above lIlentioned, v. eubll1t the tollowiq
lDt01'llBt1on 811 of the date of death:
Checld.Dg aocount DUIIlber 55-26-211-2.~
Check1Dg account balance 1,314.37........
SaviDge account nuaber 06-60866.
Savings account balance &276.48.,.....-fnterest 33.10. ~
It ve can be ot any further as8i.tan~, please do not hesitate
to contact us.
Very trul.:r yours,
'j~->la.(c6' L~-~~' "''---
Donald E. Cromwell
Assistant Vice President
DEe/ S8U
Rcc-56
COMMO:\'WEALTH OF PENNSYLVANIA
THA'\SFFR INHERITANCE TAX
SCHEDULE "c"
TIUNSFEIlS
rms IDF.'\T DECEDENT
(1) Did decedent, wi thin two years of death, make any transfer of any material part of his estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) No .
(2) Did decedent, within two years of death, transfer property from him~Cf to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no)
(3) If the answer to (1) or (2) above is in the affirPlatlve 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 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 Nr,~Rsferer or his
estate or be subject to his power of disposition? (Answer xe~ or no) /,
(b) What was the transferee'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:
(a) The possession or enjo~ent 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) No
(0) If the answer to (5) (b) rt}'A.ve is 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 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 alter, amend, or revoke, or which could 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) N/A
NOTE 1: The anSwers to these questions should be supported 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 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)
None
~
None
Insert this total opposite "Transfers", Schedule "CO in the
"As Reported" column on the last page of this return.
/J~
RCC-37 ~12-63)
COMMONWEAI~TH OF TENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
c 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
Jack L. Lesher son yes 1/3
102 West Willow St.
Carlisle, PA 17013
Dorothy L. Seiler daughter yes 1/3
165 E. Pomfret St.
Carlisle, PA 17013
Donald T. Lesher son yes 1/3
125 W. Louther St.
Carlisle, PA 17013
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
R C C-38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
..
INSTRUCTIONS: This schedule nrust disclose all property, real and personal, owned by the decedent jointly
wi th another or others, including intangibles, standing in the name of' the decedent and others. List
real estate f'irst, as entireties, or joint tenants, giving brief' description, as indicated under Schedule
"A", plus the date and place of' record of' instrument ef'f'ecting 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 "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.
~ '.15:><;:;:<> )< x,. :;;
"" ;.> ;><> "";:;:~)< :?x )<;t)< )< "> ^
~ ;.>
):
unit
Value
'.I :<
U.S. Savings Bonds Series E
Mrs. Agnes Lesher or Jack L. Lesher
(son)
102 W. Willow St., Carlisle, PA
C31077017E - October 1942
C45277980E - September 1943
C51768392E - September 1943
C67988119E - December 1944
{v
U.S. Savings Bonds Series E
Mrs.Agnes Lesher or Miss Dorothy
Lesher (Mrs. Dorothy Seiler by
marriage (daughter)
165 E. Pomfret St., Carlisle, PA
Q21210694E - June 1942
Q55874524E - August 1942
L37178969E - May 1943
C41685742E - July 1943
C58643063E - January 1944
C83058553E - July 1944
(JO
ID b
~/
U.S. Savings Bonds Series E
Mrs. Agnes Lesher or Donald T.
Lesher (son)
125 W. Louther St., Carlisle, PA
L35076628E - January 1942
L35076629E - January 1942
c45277981E - September 1943
C54480790E - January 1944
L69313067E - July 1944
~1 V
IO~
;?
Total
,)
1'-00.0
1'-00.0
1'-00.0
1'-00.0
percentage
Share
Xx,. ,(' x,.
S~~ ~ ;t
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
Estate
Valuation
x,.,('
,(' ;t:>;t
x,. ,(' ">
DEPARThIENT VALUATION
CAUTION-Do not Write
In This Space.
Value of' Value of'
Entire Decedent's
property Interest
4/ " "
139.5 /fJ.-I" t''i
135.02 A. '10,01./
135.02 /'J./ 0 t 0 l{
132.30 :J.(,.y'{;D
~5 . 92
64.88
~1P
. ;L39.~
'i'rb ~-7.a
<IJ4 . 4,~
((2:5~~'
~~-~
~"J:J ~.-o.:::
'Tfb 7tl1
C?7 . 2l.f
II '6 ~
'.
((' "~, -17
.2, -;. T ,t '1.-
~-'3.[(,
r;.., {. '? ' Ii! {"..
1~5,o?^
ILIS'OS'
~ 10,0 l.f
j.7~1b"~
'3~,L.i f
v .......
{1,575.79
~, '17;).3!
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
25.0
25.0
50.0
f'-OO.O
f'-OO.O
f'-OO.O
50.0
50.0
...00.0
...00.0
50.0
/.39 S ~
/35: 0..1-
/.3S 002
/3,,2. ..3 0
-71%6-
&9.17
417'. /,2
.:? 73 5~
~f.,,f. 9~
FI5 OJ?
/.ifs. Ot'
0/70. O~
~73.:Jh
/3-'/ "/'?
RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
IN YOUR REPL Y PLEASE
REFER TO
Inheritance Tax Division
NOTICE OF FILING or APPRAISEMENT
Donald T. Lesher Jack L. Lesher
125 W. Louther St. 102 West Willow St.
C.Rrli~l~. FA 1701~ Carli~lp. ~A 1701~
(Executor or Administrator)
Dorothy L. Seiler
165 E. Pomfret St.
CArli~l~. EA 17013
In Re: Estate of
Agnes B. Lesher
Cumberland
County - Fi Ie Na.
21-78-0053
Dear Mrs. Seiler; Mr. Lesher; Mr. Lesher:
You are hereby notified that the Original
appraisement in the estate of Agnes B. Lesher
has been filed in the office of the Register of Wills of Cumberland
County on Julv 24 , 1978 , Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
24.000.00
37.760.38
None
2.472.38
$64.232.76
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 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.
&LA-_ 1<. ~-
July 24. 1978
Signed
Date
Title Chief Appraiser
c-~
Note: This is not a bill.
RC C-2 (2-64)
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
July 24, 1978
DEPARTMENT ClF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA, 17127
COUNTY
Cumberland
FILE NO.
21-78-0053
Whereas, Agnes B. Lesher late of Borough of Carlisle
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 26th day of January 19 78 , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Th f I Ira K. Gleim . d I' . t I
ere ore, , . an appraiser u y appomted accordmg 0 aw,
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.
n
Unit Appnisement
Description of Anet Values Made for Inheritance
Tax Pur pOles
Real Property $ 24,000 00
Personal Property 37,760 38
Transfers None
Joint-Held Property 2.472 38
TOTAL ASSETS $64,232 76
.
Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con-
formity with law on this 24th day of ~ July 19~.
l' ~ N, J.j1PA .
Appraiser
(IlIlmber and Strw) b
tlarris urg p
, enna.
(PGOt OftIeol