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HomeMy WebLinkAbout08-10-79 (2) .. ~ , ' 'I//{)/j P.CC~3~'(4-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS *' RESIDENT DECEDENT SUPPLEMENrAL REWRN 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 Reuenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF } AFFIDAVIT OF =: John T. Greek (STATE FULL NAME OF DECEDENT) Late of Cumberland County State af Pennsylvania }.. County of rJJmnp.rl ;:Jnrl Administrator Jane E. Graffam Execut:GCrix of the estote of the above-named decedent being duly sworn, depose and say Decedent died July (MONTH) Name and address of attorney or } other authorized representative to whom 011 correspondence should be mailed. 26 19-----1..IL.f testate leaving a last will, copy of which is hereto attached. } (YEAR) ~ (DAY) James D. Bogar 23 West Main Street, Shiremanstown, PA 17011 That as such Executrix deponent is familiar with the affairs of said estate and the property constituting (EX ECUTQ R-ADMINIST 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 fullowing: _ 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 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 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 where saver 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 prine 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 Statf,s to the ce- cedent; all obligations, whether by statute or agreement they are de:-;ignated 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, caniages, 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, jf anr, 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 lh.: (J~li\: Ill' death. bonds and accrued interest thereon to the date of decedent's death and other investnlt'~'l ...' ,'" 1,.~j hy the decedent at the time of death, with the market value there- of at such time. ',;,. In the case of secnrities of close or famil":! corporations, the values reported are as far as possible substantiated b:V financial statements of the corporations, showing the assets and liabilities thl::'reof as of t.he dllte of death. The schedule also sets forth the interest of decedent at the tlme 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 l1:usiness. A. eopy or 01(' co-partnership agreement, (if oral, a statement setting forth the nature of the dgreement) tOf!;{~t)il'r .,dth Ii statement setting forth the character of the business, its location, and such other faets jWT'ti;.n\ng to the business llS may be pertinent to a fair and just appraisal of the decedent's interest tIu"T'vin ;,\lst he submitted. It should also set forth in itemized rorm, together with the fair market value the}'F()!', 'lny other 'Property owned or bequeathed by the decedent at the time of death. The Scf>edule C attached hereto and made part hereof sets f'orth a true answer to each inquiry contained tlwrein 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 titke eff'ect in possession or enjoyment at or after cleath. said schedule sets f'orth the nature and value of such property, to whom transf'erred, the relationship of the transf'erees to the decedent, the proportionate share received by each transf'eree and all otlJPr facts of' a pertinent nature regarding saiil transf'ers. In the case of transfers inteoden t.o take effect in 'Possession or enjoyment at or after death, there is also attached to the scherlule a copy of' the deed, trust agreement or other instrument creating the trust. Ther'~ is also set forth in said schedule ,t list of all property, real and personal, with its value, which paf-~ses at decedent's rleath by virtup 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 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- w~ctive interests, their relationship, if any, to tlle rlecedent, together with the ages at the time of decedent's death of all mi.nors, annuitants and beneficiaries for lire uoeler decedent's Will. It also contains a statement showing which of the benef'iciaries named in the (lecerlent's will, if any, died prior to dRu;(lent, the dates of their death, their issue, and the relat.ionship 01' such issue to the beneficiary. That Scf>edule E attached hereto and maele a pllrt hereof' sets forth all property, real and per- $onal, owned by the decedent jointly with another or others, including intangible, standing in the name of the df':cedent and others, plus the date and place of recorrl of instruments effecting the "estiture of' real esta.te anrl the date of' acquisition of' personalty, plus the name, address ann relationship, if any, of' co-owners to the decedent. That Scf>edu/e F attached hereto and made a part hereof sets forth fully and in detail all (lebts and deductions claimed ror and on behalf' of' this decedent's estate, including f\mcrfll eX'Penses Vaid; family exemption, where applicable; costs of' administration of' this estate; eOllnsel f'ees and furliciary' ~ conunissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decerlent; debts and claims owing anrl unpaid at time of death; taxes accrued chargeable f'or period prior to decedent's death (excellt those allowed under Section 651 of' the Inheritance and Estate Tax Act); together with a statement of' collateral pledged ror obI ig;a- 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 allowerl, that the same will be reported to the Register of Wi] 15, and that the amount of tax assessed can be reassessed in accorrlance therewith. That the totals of the appropriate coluIlUls in Schenules "A", "B", "C", "E", and. "F" as directed therein, have been carried forward and properly registe!'ed in the Sununary. Subscribed and sworn to before me thiB .~~~~~;~-~:;~'ff' (Street Number) .M~chanic~blJrg,.I'A.17Q.5.5. (City or Town and State) NOTE: Before signing affidavit make sure all blank spaces in the aff'idavit a.nd schedules annexed are f'illed in with details or the woril "None", ann in case the assets inclllde rare and unlisterl secllritjes, secllrities of close or ramily corporations or an interest in any co-partnershiII or business, that tIle data and statements required unrler the paragraph above relatinp; to Schertule liB" are attachefl. Ylso make certain that column #1 in the "Slllluuary" has been properly completed as Ilhove-directerl. J()flt day of . AufuSf m19.11. . .(!Xi. ~J().d~\ZVm \' P- .'1"- 1" .",. "h.', r-S D, 8",,,/1.. !'.C.3IY; ~:J\IC S;,irem-Jnst:'.'lri, CUr.'1erla:.d (0., Pa. lv\y Com:~;s;.iC:1 Expire~ Feb. 8, 1962 - Rec -3t COMMONWEALTH OF PENNSYLVANIA T~~SFER INHERITANCE TAX . . RESIDENT DECEDENT SUPPLEI1ENTAL RETURN SCHEDULE "B" PERSONAL PROPERTY * 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 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 MARKEr VALUE DEPARTMENT VALUATION (Do not write in this space) 1 Insurance Death Benefit from Employee policy with Airco, Inc. being group no. 25000,050, certificate no. 172019688 Date of death value Accrued interest Total $..1,000.00 53.08 $..1,053.08 $1,053.08/ Total $1,053.08 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X 1 tJs3. IJt - RCC-3!l (8-77) "- County, Number and Name File Number 21-78-89 Date of Death .Jllly In, lq7R Estate Name Greek 21--Cumber1and SUMMARY (LAST NAME) . John (FIRST NAME) SUPPLEMENTAL RETURN T (lNlTl ALl COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIOENT DECEDENT REPORT OF INHERIT ANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and far the County of f3l n) b-efL C J. It j Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules flAil, tlB", Ife", and "E", Dated: ~h ~ArT~mhA~ 1Q7Q \/-ct1IdM) JtnU) INHERITANCE TAX APPRAISER I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect. fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. REPORT OF THE REGISTER OF WILLS Dated: REGISTER OF WILLS !cODE ADJUSTMENTS INVENTORY VALUE AS APPRAISED (HARRISBURG USE ONL VI REMAINDER APPRAISEMENT CODE Real Property (Schedule Al $ NOne 00+ 92+ Personal Property (Schedule Bl 1 053.08 10+ JointMHeld Property (Schedule E) None 20+ Transfers (Schedule Cl None 30+ TOTAL GROSS ASSETS 1 053.08 less Debts and Deductions 62.50 40- 93- (SCHEDULE FI - CLEAR VALUE OF ESTATE -=990.58 Valuation of life estotes or InnuitJes....................._ $ PRINCIPLE FACTOR ~ t= VALUE 1= STATE TAX ASSESSMENTS _ $ OR USE OF REGISTER ONLY ~ COMPUTATION OF TAX ax on $ ax an $ ax on $ ax on $ ::IX on $ lCemptions :>tol Estate 2% $ $ $ $ $ 6% 15% . TOTAL TAX $ (*) As evidenced by Charitable Exemption Certificates issl,ed by the Secretary of Revenue. Less tax previously paid BALANCE !Ss 5% of tax if paid within Tlonths after death $ $ t= $ ILANCE OF INHERITANCE TAX DUE d interest at rate of 6% from to 10UNT OF ESTATE TAX ASSESSED tate tax paid $ $ l= $ 1- $ $ I $ $ $ BALANCE DUE d interest at rote of 6% from to TOTAL TAX BALANCE PAID 'plemental Codes: (FOR USE IN HARRISBURG ONL Y) t8-Adjustment t9+J.dju5tment i6-Ann u ity 6O-Life Estate 92+Remainder Appraisal 93-Remainder Deduction 93C-Chari.ty 94-Remainder Residue 96-Successive Life Estate FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, far proper reason, same should be noted below, with short explanation. ....l ~ <l: '" "0 - Eo< " <l: Z . ~ . \lJ " c.. ~ ::;0 u rl c.. '" " " \lJ Q '" <l: ;... '" "E 0 - <l: ~ '" Z ~ >- ~ "- a> - <l: c.. a> .... c.. 0 {? 00 Eo< oJ " ~ <l: \lJ " oJ :c " 0 :c \lJ f-' Eo< c.. c.. f-' ::t: '" <l: Eo< \lJ ~ 0 ~ Eo< 0 Eo< .E 0 ~ Z '" .<= "- \lJ 0 - 0 ~ - '" r-::z... ~ " \lJ ~ :< Eo< 0 " ~ .... ~ Eo< 0 - <l: " " E ::;0 - " 0 '" 0 U ....l U - :-:: ~ REV'SIB (3.79) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P. O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Investigation Division NOTICE OF FILING OF APPRAISEMENT Jane E. Graffam 509 Cocklin Street Mechanicsburg, PA 17055 (Executor or Administrator) In Re: Estate of John T. Greek Cumberland County - File No. 21-78-0098 Dear Ms. Graffam: You are hereby notified that the supplemental appraisement in the estate of John T. Greek has been filed in the office of the Register of Wills of Cumberland County on September 26 ,19~. Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total None 1,053.08 None None $1,053.08 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. Date September 26, 1979 Signed ~'111"1 i ...,) vhn) I .' Title Appraiser NOTE: This is not a bill. REV-457 (8-78) DePARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYL Vi:JiA RESIDENT INHERITANCE TAX APPRAISEMENT Dk-li.: ')~ ~op+Oft'l'h.o...... , 07Q COUNTY Cumberland FilENO. <1.1-78-0098 Whereas, John T. Greek late of BorouQ"h of Camp Hi 11 in the County of Cumber1an d Commonwealth of Pennsylvania, having died on the ? h + h day of . T" , j' 19 2.a... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, San iI T'a S 1: on " , 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 Inlleritance Tax Purposes $ Real reta'te u - ., p. .- 1 053 08 .,.. ,-FO"'Q None T ..,.. n. ... ''" '1'"+,,, <:, n. ~ InQ - I ~ Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this - ?nTh day of '" ~t~rn;:;,~to. / I.../U-),l.') 19 ~. 7 Appraiser Haryti~hll"'g (Number and Street) (Post Office) . Penna. , , '" ~ \f' ",--- ,., ~ 0\ ~ I- al ~ c--: '" Z ~ " w ~ 0- 0 ... 0 :;: '" ." -< u ,I: w '" :;tj en Q 1\ O<l <i ~ w " cx:i 0: ::l 6' 0.. Z 0.. III '" n: '" 4: U ....; ~ w .1x1 x '" " > <( .... .... N ~ 01 w I- 0 ",: 0 ....; a: ~- ~- <::- .,j ~ .... r-; g '" '" w 1!l 0 .a ",- Uo "0- ~ U '" 0 '" '" -l z :s 1-i '" bll u n '" ~ e ~ iE <Ft :> M <( ~ CJ: '" ::! ~ I- Q) -..1 ] 0 '" '" -0 ~ M l- e 0 ",- z 5. '@ .~ oj " , M 8 -'" " w a. 5. ~ ~ w <-i Q Q '-< "0 :2 "" a. ~ :c "" '" I- .e:- ~ ~ "" .e: ~ z R ~ '" '" a: "0 u ~ ~ q .a '" '" 's, ~ <( '" ~ e "0 I- q '" c--: '" .... '" " z Q e ~ 0::; 0 "- "0 0 0 '" w ..., ~ ~ w -0 '" ..Cl <l:: '" Q .... '" '" I:) '" '" '" "0 0 '- '- ,. .~ 'n; '" ;;; '" " 'Q) '" ~ '" ... 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