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HomeMy WebLinkAbout01-09-78 - - RCC-33 (4.73) SUPPLEMENTAL COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS '* RESIDENT DECEDENT 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 ff'sided; Return is due within nine months after date of death, unless an extension is granted by the Secretary of Re\tenue. (Section 703 of the Inheritance and Estate Tax Act or 1961.) Lote of r.llmhp-T'land } AFFIDAVIT OF EXECUTOR ADMINISTRATOR County IN THE MATTER OF THE ESTATE OF John T. Cressler (STATE FULL NAME OF DECEDENT) Stete of pennq.Y''t7:=1nii=l. .} 55: CumberlaruL_~ __' Leslie W. Brant, Trust Officer, The First National Bank of Shippensburg Executor County of :mamtIliJtKXDOX of the e<;tate (If the ClbovE'~n(!med de<:edent being duly sworn, depose and 'Say Decedent died S (DAY) , 19--28-{testote leaving Q last will, copy of which is hereto attached. ) (YEARI ~ FAn'1" l1-='1-ry I.MONTHl Nome and address of attorney or } other authorized representative TO whom 011 correspondence should be moiled. / ~oel R. 7.ullinaer of Davis & zullinoer ~ O. Box 237. Shippensburq. pennsvlvania 17257 That as such depunent is familiar with the affairs of said estate and the property constituting (EX ECU TO R-ADMINIST RA TOR) the assets thereof and their [aic 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 deput).' of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following: - 1 WAqr. K; ng Rot ,l<- \ NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTED A SAFE DEPOSIT BO RELATIONSHIP OF JOINT HOLDERS TO DECEDENT Ship a ichael L ressler Brother That the contents 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 hereto and made 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 prior 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 Df 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 deceJent, 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. In the case of' securities of' close or f'amily corporations, the values reported are as far as possible substantiated by f'inancial 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, f'inancial statements showing the assets and liabilities of said co-partnership or D,usiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting f'orth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a f'air and just appraisal of the decedent's interest therein must be submitted. It should also set f'orth in itemized f'orm, 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 transf'erred, 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' transf'ers intended to take eff'ect in possession or enjoyment at or af'ter 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 f'orth 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 D attached hereto and made part hereof sets f'orth the names and addresses o~ all persons benef'icially 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 f'or life under decedent's Will. It also contains a statement showing which of' the benef'iciaries 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 benef'iciary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly wi th another or others, inc~uding intangible, standing in the name of' the decedent and others, plus the date and place of' record of' instruments ef'fecting 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 claimed f'or and on behalf of' this decedent's estate, including funeral expenses paid; f'amily exemption, where applicable; costs of' administration of this estate; counsel f'ees and f~ldiciary' 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 ami unpaid at time of' death; taxes accrued 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 f'or 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 f'ee, 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 columns in Schedules "A", "B", "en, "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this .....~..'J..tb..... day of ...~. .19.:1..9.... ~.~.~&... ~.[res M'~'I 25. 19af ;'nhel::m~ (,..,t~!'W THE FIRS~\T}?NAL BANIj:/c;Ji' SH1rp ( / Zu:' ~~/ By. ... .'d:~~'<<//:.H H"L-:::~.:.~.: :.:................ (E"'ecutor-1llIltH~ Trust Officer .......1....w."'.;;.t....KJ,.!>9....2t.*.gg.t........ ................................... (Street l'."umoer) . ....9lJ,j,P.P.!.g:g;p~*.g.,....1?g!)JJiilYlY.....ni.....l.725..7. (City <>r Town and Sta,te) NOTE: Before signing af'f'idavit make sure all blank spaces in the af'fidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or f'amily 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 "Sunnnary" has been properly completed as above-directed. - ~ RCC -35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUPPLEMENrAL . RESIDENT DECEDENT SCHEDULE liB" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time or his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled 1n the name or 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 f'act 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 certi~icates, cash on hand and 1n 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 or or income rrom any property held 1n trust under the will or agreement o~ 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 MARKEr VALUE DEPARTMENT VALUATION (Do not write in this space) 1 PERSONAL PROPERTY Refund, united states Treasury - 1976 Federal Income Tax Return l/. $2,592.4r ~,5q~. Lf 3 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X $2,592.43 cJ 6 CD.. "\ '3 I *' REV.!)18 (8-78) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Leslie W. Brant, Trust Officer The First National Bank of Shippensburg Shi~~eHsburg, p~ (Executor or Adm ini strator) In Re: Estate of John T. Crp-~~lpr Cumberland __ County - File No... 21-78-007'1. Dear You are hereby notified that the Supplemental appraisement in the estate of John T. Cressler has been filed in the office of the Register of Wills of Cumberland County on 15 Fph,.l1",.y , 19--19. Said appraisement reflects the following valuations: Real Estote__ Nnno Personal Property ? . 'iq? l. 3 Transfers Nonp Jointly Owned Nom> Total _____~U. 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 rote 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:> \?i. 0 co :~~l~-:;-.~ Dote 1'1 !'ph,.l1",.y..J.9.29-_____ Signed . '~.., Title Adminis1:r,qr;vp Offi/"'E>T" --'-_._---,~ Note: This is not 0 bill. R~V-457 (8-78) ,DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 . HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVMJlA RESIDENT INHERITANCE TAX APPRAISEMENT DATe. 15 Februarv 1979 Cumberland 21 78 0075 COUNTY FILE NO. Whereas, John T. Cressler late of Shippensburg in the County of Cumberland Commonwealth of Pennsylvania, having died on the 5 th day of Februarv 19 .J..!l., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Leo Ful"initi , 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. DESCRIPTION OF ASSET UNIT Appraisement VALUES Made for Intleritance Tax Purposes Real $ "nno Estate ? <;Q? ,,~ None Jointlv Owned lITnnp '1'n~"' $2,592 43 , Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this , 5th day of 1<'ohTnoTJ' ','0 f"",. 19 .~. /") __r~. 'L-,' .--' ,} '-'t\ft~ , ) (Number and Street) Harrisburg (Post Office) . Penna. .", ~ ,., 11 ~,: <l'.; ~ f- e:-: '" z '" .....: 0- " w '" ~ 0 :E '" U " w '" '" Q w <( J ~,,: ;:) cr: Z ~. 0- 41 -f~ b; ~: w 0- : c::-: - " > " ..: {-~ '::i ........~ w -?: x ;1: " 1\(: ~' .>: l<1: ;g 0:: ~' , ..: "-< v; "-: : '" i3 ~: f- 0 "-< <i: : ci u.. "0' '" ~~: 0 ",' 0 ~ ~ w '" ~~: :> " '" u ~ '" "" "1 z '" \-..1 ~ ~ ~ '" I- 0 '" '" "0' ~ '" -, z a. 'iij '~ ri3 '" 0 !5. 2- ..: ...:j J; ..>: ",' w a. f- " ,'" " ~ ~ 0 "0 :2: ~ ~ '" I ,,: cr: { '" fJ ..): w Q '" '" I- "0 ~ '../ J: -Z ..c:' ~ " '" '" 0:: '" ~ S "0 Z ~ i3 's, ~ <( '" " '" I '" S! 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