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HomeMy WebLinkAbout02-02-78 RCC-33 (4-73) , . /J?~ . .~~ CO:M6NIWEAL a OF PENNSYLVANIA DEPARTM~NT OF REVENUE BUREAU OF COUNTY COLLECTIONS c. RESIDENT DECEDENT COUNTY OF OJMBERLAND 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'tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Late of IN THE MATTER OF THE ESTATE OF } AFFIDAVIT OF . TRANSFEREE BeSSle M. Dunkleberger ~ (STATE FULL NAME OF DECEDENT) CUmberland (~-" ~'I)ounty ~ Pennsylvania ,} n, CUmberland Florence D. Clair of the estate of the above-named decedent being duly sworn, deposeS ~ State of County of ~ TRANSFEREE Decedent died August (MONTH) Name and addr.s. of attorney or } other authorized repreulntative to whom all corre.pondence should be moiled. 31 , 1911--1 t..tate leaving a (YEAR) ~ and say S la.t will, copy of which I, hereto attached.} (DAY) Edward L. Schorpp Landis & Black, 36 South Hanover Street, Carlisle, PA 17013 That as such Transferee deponent is familiar with the affairs of said estate and the property constituting ~ 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 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 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 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 interes t thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death, with the'lll1arket value there- of at such time. / ~ ,J../- /7-/3[,' UHkI /0 - /~1'-~3 / ,< - In the case of securities of' close or family corporations, the values reported are as far as poss.ible substantiated by financial 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, financial statements showing the assets and liabilities of said co-partnership or husiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business, its location, and sHch other facts pertaining to the business as may be pertinent to a fair and just appraisal of' the decedent's interest therein must be submitted. It should also set forth in itemized form, together with the fa.ir 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 transferred, the relatlons.hip 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 pa~ses 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 .0 attached hereto hnd 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 beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the necedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing1n the name of the decedent and others, plus the date and place of record of instruments effecting the \estiture of real estate and the date of acquisition of personalty, plus the name, address ann relationship, if any, of co-owners to the deceden t. That Sct>edule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs 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 consequence of the death of the decedent; debts and claims owing and nnpaid 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 for obliga- tions, if any. It is agreed that the fiducia.ry will present proof of said Claimed obligations upon re- quest, that if the amount actually paid in settlement of any tee, 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", "e", "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this 7 '2,/,!'{ >'~0- ........................... ... . day of ....";.-,.,T...~:~.{~..?~...<.Q.. 'T ....19...]8. .......~~~R ......,&..~..._......_... ~Transferee ........ .H,P,~.9.,!l.Q~.iiJ9................."". (Street Number) . ...q::l:r:~~s.~~!I'1\ 17013 (City CYr Town and State) ..'-;6...3, '...<< t(c;, .'t< ^.'(':(( '.." ERl:~m." L nrl:;rrl. Noh17'i Ptiblle c.;,. '_'.' .:.) c-.... i\,. Hv C :C'c:.; ';u:"i 17. 19"i3 (-c NOTE: Before signing aff'idavi.t make sure all blank spaces in tne af'f'idavit a.nd schedules annexed are f'illed in with details or the word "None", a.nd in case the assets include rare and unlisted securities, securities of .close or family corporations or a.n interest in any co-partnership or business, that the data. and statements required under the paragraph above relating to Schedule "B" are attacherl.. Also make certain that colunm #1 in the "Sllnnnary" has been properly completed as above-directed. RC C..34 (4~7 3) COMMON w.E Al TH OF PENNSYLVANIA 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 tenant .in common with another or other, should be identified as to quontum of interest and the estimated value should be that of the decedent's interest only. (Property held os joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Penhsylvanla should be (1) (2) (3) described by lot and block number, stre.t and street number, tog.ther with DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE V ALUA TIDN conveyance by which the deced.nt took title; If a farm state number of a- FaR YEAR OF ESTIMA TED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Int.r.st on mortgages, etc.,ar. DECEDENT'S MARKET VALUE (Do not writ. to be listed on Schedule 11Ft! and must not be d.ducted from this schedule. DEATN In this apace) NONE 7UYw Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the lost page of this return. CYuvu - RCC -35 RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY L~. ~. 1\' ~ CO~~ONWEALTH 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 "En. 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 01' 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 certit'icates, 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 01' 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION No. List and describe fully VALUE MARKET VALUE (Do not write in this space) NONE hnY1--0 Insert this total opposite "Personal Proper ty" , Schedule "B" in X X JUru.- the liAs Reported" column on the last page of' this return. .RCB- 36 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "en TRANSFl':rlS I . RESIDENT DECEDENT (1) Did decedent, within two years of de nth, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration theref'or? (Answer yes or no) Yes (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) Yes (3) If the answer to (1) or (2) above is 1n the af'firmatlve state: (a) Age of decedent at time of transfer 70 (b) State of decedent's health 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 transferer or his estate or be subject to his power of disposition? (Answer yes or no) No (b) What was the transferee's age at time of decedent's death? 76 (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 enjoyment of or the right to income from thf.' 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 (6) If the answer to (5) (b) above 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 Jor 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 reserve(l power to al ter, amend, or revoke, or which conId 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 transf'erred, 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 time ted) DEPT. VALUATION (Dept. Only) 1. All that certain tract of land situate in Monroe Township, Cumberland County, PA, containing 0.13 acre fronting on the public road leading from Churchtown to Boiling Springs and being improved with a frame dwelling house, more particularly situate on Water Street in the Village of Allen. Being the same premises conveyed to Decedent and Arthur S. Dunkleberger, her husband, (Date of Death: November 5, 1975) on October 8, 1949, in Cumberland County Deed Book I, Volume 14, Page 377. Decedent conveyed a 1/2 interest in said pre- mises to her daughter, Florence D. Clair, and William L. Clair, her husband, on December 15, 1975, in Cumberland County Deed Book J, Volume 26, Page 395. Decedent conveyed the remaining 1/2 interest to Florence D. Clair and William L. Clair, her husban , on August 10, 1977, in Cumberland County Deed__ Book I, Volume 27, Page 765. r>!ll([' "''':~'LL' '0 L!! Assessed Valuation(/{$5,150.00 20,600.00 Checking Account #182-312595-8 at Commonwealth National Bank, Carlisle, PA, was transferred by decedent on November 26, 1975, into joint names of decedent and her grandson, Robert Leroy Clair. 960.85 Savings Account #18-0012494-1 at Commonwealth National Bank, Carlisle, PA, was transferred by decedent on May 14, 1976, into joint names of decedent and her grandson, Robert Leroy Clair 1, "72 .12 ( LJ '};). I J.. " 6/ 0 {P CLl (JO J 2. qhc) f.5- 3. Insert this total opposite "Transrers", Schedule "e" in the II As Reported" colunm on the 1 as t page of this return. 22,632.97 ,,~~ (p,"',:).91 J Commonwealth J~ National Bank ~ February IS, 1978 Mr. Edward L. Schorpp Landis & Black Law Offices Carlisle, Pa. 17013 Re: Bessie M. Dunkleberger Checking Acct. #182-312595-8 Savings Acct. #18-0012494-1 Dear Mr. Schorpp: In reply to your recent request, this is to advise that the above captioned checking account was opened in joint names with Leroy Clair on 11/26/75 and had a balance of $960.85~ of 8/31/77. The savings account was opened in joi~-narnes with Leroy Clair on 5/14/76 and had a~ance of $1,065.89 as of 8/31/77 and had accrued interest of $6.23 as of same date. Very truly yours, / ./. . ( Robert A. Talalai Assistant Vice President '(I '-(j.' l- RAT/dmf The Commonwealth National Bank, 10 South Market Square, Harrisburg, Pa. 17108 (717) 564-9500 LAST WILL AND TESTAMENf OF BESSIE M. DUNKLEBERGER 1, BESSIE M. DUNKLEBERGER, a legal resident of M;)nroe Township, Cumberland C01mty, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST: I direct that al I my just debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I devise and bequeath the residue of my estate of every nature and wherever situate to my daughter, Florence D. Clair, providing she shall survive me by thirty (30) days. Should my daughter, Florence D. Clair, predecease me or die on or before the thirtieth day following my death, I devise and bequeath the residue of my estate to my grandson, Robert L. Clair. THIRD: I direct that all taxes that may be assessed in conse- quence of my death of whatever nature and by whatever jurisdiction imposed, sha be paid from my residuary estate as a part of the expense of the administration of my estate. FCUR1H: I nominate, constitute and appoint my grandson, Robert L. Clair, Executor of this my Last Will and Testament. In the event of the renun- ciation, death, resignation or inability to act for any reason whatsoever of the said Robert L. Clair, I nominate, constitute and appoint Florence D. Clair, Executrix of this my Last Will and Testament. I hereby relieve my Executor or Executrix from the necessity of posting security in connection with his or her duties as such in any jurisdiction in which he or she may be called upon to act insofar as I am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this,' my Last Will and Testament, consisting of one (1) typewritten page, which bears my signature for the purpose of identification this /'S-22l'Iay of December, 1975. dJ ~ 9(G ~q(SEAL) eSSle M. n. e erg Signed, sealed, published and declared by the above-named Testatrix, Bessie M. Dunkleberger, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. LAW OY"ICI!8 LANDIS a: BLACK I'tLlSLE. P'ENNSVLVANIA r4/Z'~'l'>>1j '" RCC-37 h2-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BENEFICIARIES 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 lave an interest, vested. contingent or other are involved, set STATE YES IN ESTATE wise, in estate) forth this fact.) OR NO HI RTH Florence D. Clair Daup"hter Yes 2/21/24 Life-time transferee of R.D. #6 Box 516 taxable gift (Real Estat Carlisle, PA 17013 Robert Leroy Clair Grandson Yes 4/13/52 Joint Tenant (Life-time 40 East Main Street transferee) in bank Mechanicsburg, PA 17055 accounts e Deponent fUrther says that all the above-named bene~iciaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~ --, BfIl- ~<"" t:;:: c oa Q.I S oS'VZ _0.0 ~ ~ ~ ~ Z:: ~~'O B.....~ ~ ~ ~ ~ ~ 0 ~ S go ~ 0:: SUMMARY Real Property .... ( Sch. "A") Personal Property ... (Sch. "B") Transfers ...... .......................... . ....................................(SCh. "C") Gross Taxable Estate $.. $ $ $ $.. $.. (1 ) (As Reported) -0- ~ 22,632.97 -0- -0- (2) (As Determined) $ $ $ $ $ $ 22,632.97 f... '0 Z ~ ~ W .. ..l " - " ;.... ,L; ~ <( W " ;.."'> '" <J) - - OJ <( -<: bl) " CI: ~ ~ ;.. p, '0 ... ~ 0 OJ " ... ~ ,r:i '''; ..:: '" -<: '" Q) ..c: ] <( :I: :I: W ] '" c.. .... W .... b ~ '" Q c ~ :r: "' -<: ...... c ~ ,; 0 b ;.. " Z b <J) E-< OJ ~ ~ W OJ ~ ~ i- ~ :i 0 0 0- ..c CI: ;.. 0 c ~ OJ >:: ~ 0 ... '" W '''; ~. " W " ~ "', ~ ~ CI: b '" 0 c '" -<: OJ ~ t. 0 '0 ;;: I"l' 0 E 'E " " ~ - " c ~~ " 0 ....l U U RCi;:-38 , . COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY * INSTRUCTIONS: This schedule must 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 first, as entireties, or joint tenants, giving brief' description, as indicated tmder Schedule "An, 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 dece,1ent. Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of' Record of Instrument, where Real Estate. X 5C 5< Xx :& 5<9 SO Xi ~ Y; OC OC odS 6(; !'X';!'X'; 6(; ~xx X ~8S c X 1. Checking Account #182-312595-8 at Com- monwealth National Bank, Carlisle, PA, was transferred by decedent on November 26, 1975, into joint names of decedent and her grandson, Robert Leroy Clair. xx XX X OCX 2. Savings Account #18-0012494-1 at Com- monwealth National Bank, Carlisle, PA, was transferred by decedent on May 14, 1976, int< joint names of decedent and her grandson, Robert Leroy Clair. -0- The above two assets were included in the taxable estate of decedent under Schedule C "Transfers". unit Value Xx X -0- percentage Estate Share Valuation :s<: :&:0<: X Insert this total opposite "Jointly Owned Property", Schedule "E" in the" As Reported" colUllD'l on the last page of this return. ~ ~ DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's property Interest -0- lUvu..i -0- /l~YLv - * RCC.81 (6.73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Florence D. Clair R.D.6, Box 516 Carlisle, FA 17013 (Executor or Administrator) In Re: Estate of Bessie M. Dunkleberger Cumberland County - Fi Ie No. 21-78-0106 Dear Mrs. Clair: You ore hereby notified that the Original - No Letters appraisement in the estate of Bessie M. Dunkleberger has been filed in the. office of the Re1:ister of Wills of Cumberland County on Apnl 20 , 19~, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Totol None None 22,632.97 None $22,632.97 As to such tax that is poid within three months from dote of death, 0 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 dote 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 os provided by Section 1001 of the Inheritance and Estate Tax ~ct of 1961, 72 P. S. 2485.1001, P. L. 37~ 1. Dote Apr~l 20-"-1978 Signed _ )<, ~ h4/~ Title_ Chi"f Appra.:L_ser L Note: This is not 0 bill. RCC 2 (2-64) DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE April 20, 1978 COUNTY Cumberland FILE NO. 21-78-0106 Whereas, Bessie M. Dunkleberger late of Monroe Township in the County of Cumberland Commonwealth of Pennsylvania, having died on the 31 st day of August 19~, 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 tra.nsferred In possession or enjoyment to collateral heir.s 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 01 Anet Valuel Made I" Inheritance T" PurpOlfl1 Real Property $ None ----" - Personal Property None - Transfers 22,632 97 Joint-Held Property None . -- TOTAL ASSETS $22,632 97 . ---- ... ----- ..-..---..--.-. .. Having been duly sworn accordim: to law, I do hereby certify that the above appraiseIl!ent is made in con. formity with law on this 2 h day of ,~/( . A.-J~' 19~. Appraiaer (Ifumbe't and Stnet) Harrisburg (Poet Me.) , Penna. I~ ~I '" ~ ,.. "'" ~ , z ~ '" -- z :1 ~ " 0 0 " N ~ I, ~ t::l r-- -- il r-- ~ II cr. <"I " ~ ~ 0- I "" ~ .-< 0 '" c.::: " re "i; <"I .-< ~ " " .. &1 .-< <i Q ]~ li: l: .,,' ., '" " I II ....:l :< '" .., ~ \, ~ ~ Eo- .., .~ .w ",' E: .~ ~ ., ~' "i;' ... '" <; Z .r:: " ... 'it '" J! C) I ,.. Q .:: '" ::l ;,.. "'" ~ 'it '" """- ""01 '" <: on 0 ~' "'" "'" " '" :2 . '" ~ ~ - "'" 1 <:, I;) ...J '" -<; Eo- ::11 Z .., ::;: '" .., ." - ~ ~.J l1.l H " 'I;; ei! " " .... ~ r:l " ~ " <5 ~ c- " " t::l <t -::; ." "" ~ ~ 's, Q.. " .D l>l '" 0 - <t '" I ~ 3 .... 'i; - .-< '" " ~ .,,' " " '" '" ~ '~ '" - = <"I <: " ~ Q ~ it <; " u "1 ~ t::l i! "- l1.l 'il z ~ .;; ''; ~ ~ i, ~ :< " ~ "'" - .., t ~ " '<I ,.. " ,,' ." ~ Z .:: '" ~ "= '" "- " 1;: p " <l. ~ t::l "'" cr. '" l>l