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HomeMy WebLinkAbout11-13-78 It-cc-33 (4~"3) r COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS f!>.i i___, 1) ... -;' j .' ,;.' ;,,1 'L,'. .... I ~j * t.: n': ,.{'j1~". , ,J . RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPDRT 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'lenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Cumberland } AFFIDAVIT OF EXECUTOR J6XlMOOmlt~ IN THE MATTER OF THE ESTATE OF VIOLA M. ADAMS (STATE FULL NAME OF DECEDENT) Late of County State of PENNSYLVANIA County of CUMBERLAND The } n, 6c<lOOOKOOXOOiX First National Bank of Newville. Pennsylvania, of the estale of the above-named decedent being duly sworn, depose and say Executor (MONTH) Nome and address of attorney or } other authorized representative to whom all correspondence should be moiled. (DAY) 19---1LJ testale leaving a last will, copy of which is herelo attached..} (YEAR) ~!XiH:}q!2f Decedent died March 16 James R. Humer, Esquire 1 W. Hi~h St.. Carlisle. PA 17013 That as such Executor deponent is familiar with the affairs of said estate and the property constituting (EXECU TO R~ADMINIST RA TOR) 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 INSTITUT10N 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 N/ A of this return, with the exception'of the following, for the reasons hereinafter set forth: 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 primT 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. In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the dftte 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 show.ing 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 such other f'acts 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 f'orth in itemized form, together with the fair market value thereof, any other propert~y 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 aml in the case of' transf'ers of'property, real or personal, within two years of decedentt s death, in contemplation of decedent's death, or intended to take efTect in possession or enjoyment at or af'ter death, said schedule set.s f'orth the nature and value of' such propert~y, to whom transf"erred, the relationship of' the transf'erees to the decedent, the proportionate share received by each transferee and all other f'acts of' Ii pertlnent. nature re.garding said transf'ers. In the case of' transf'ers intended to take ef'f'ect in possession or enJo~yment at or af'ter death, there Is also attached to t.he scherlule a COllY of' the deed, trust agr~ement or other instrument creating the trust. Ther.~ is also set forth in sald schedule a list. of all property, real and personal, with its value, which pa~ses at decedent's death by virtue of the exercise b~y decedent, either individually, or jointly with another, or any power of appoint- ment vested ill decedent, either individually or jointly, by the will, deed, or other lnstrwnent of another, with a copy of the instrument. creating such power attached to the schedule. That Schedule 0 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- pective interests, Lheir relllt1onship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and benef'iciaries for life unrler rlecedent's Will. It also contains a statement showing which of the benef'iclaries named in the decedent's will, if' any, died prlor to decedent, the dfl.tes 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 f'orth all property, real and per- sonal, owned by the decedent ,jointly with another or others, including intangible, standing in the name of the decedent and ot.hers, plus the date and place of' record of instnunents ef'f'ecting the vesti ture 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 1"01' and on behalf of this decedent's estate, including f'uneral eXIHmses paidj family exemption, where applicaLlej costs of' administration of' this estatej counsel f'ees and ftidiciary's conunissions paid or to he paidj cost expended f'or burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of' the death of the decedentj debts and claims owing and lUlTHlirl at time of' death; taxes accrued chargeable for period prior to decedent's death (except those allowerl 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 f'iduciary 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 allowed, that the same will be reported to the Register of Wills, and that the amount of tfiX assesserl can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "Aft, ftB", "C", "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this c!:<(1.tl. THE FIRST NEWVILLE, Pi .....~.~<d~;f'p~ j v Comm:~~ion E:::pi~r..s Jul; v, 1911! tI Cillis!e. PA Ccmberland COll~~1 --- (Street Number) .. .N~:w.yt:L.:L.~>J'AJn4:L. (City or Town a.nd State) NOTE: Before signing affidavit make sure all blank spaces in the af'f'idavit 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 family corporations or an interest in any co-partnership or business, that the data and statements requi red under the paragraph above relating to Schedule "B" are attached. Also make certain that colunrrI #1 in the "Sunnnary" has been properly completed as above-directed. lite C'.34 (....73) COMMONWEALTH 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 cammon with another or ather, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only, (Property held as ioint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E,") The raal property located In the Commonwealth of Penn.ylvanla should b. described by lot and block number. .tr..t and .tr..t numb.r, together wi th a general ducrlptlon of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm .tate numb.r of a~ cre.; 01.0 .tatem.nt of mortgage encumbrance. upon .ach parcel at d.ath of d.cedent, Taxe.. a.....ment.. accrued Inter..t on mortgag.., etc..are to b. lI.ted on Schedul..IF" and mu.t not h. d.ducted from this .chedule. (1) (2) (3\ OEPARTMENT V ALUA TION CAUTION (Do not write In tltls space) ASSESSEO VALUE FOR YEAR OF DECEDENT'S OEATH ESTIMA TED MARKET VALUE House and lot of ground containing 0.89 Acres, more or less, situate in Lower Mifflin Township, Cumberland County, Pennsylvania, and improved with an aluminum siding ranch dwelling having two bed rooms and attached two-car garage and being the remaining portion of premises conveyed to decedent by deed recorded in Cumberland County Deed Book 22 "K" 5 84 less 1. 40 Acres conveye to Bobb in 24 "D" 695. Sale Price $36,000.00 (:1; 6200.00 36,000.00 ~ , C "\ (,;,j )'C)\l " ...- ! !fIt! J -r ., 13 .I oW, . r: Insert this total apposite "real property", Schedule "A" in the X X X X X "As Reported" column an the last page of this return. BCC -35 RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY *~ CO~~ONWEALTH OF PENNSYLVANIA T~\NSB~R 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 f'urnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, stich as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- abl e to the es ta te or :rirluc iary in said capaci ty, partnership interests, interes t in any undis trlbuted 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. I'rEM List and describe t~lly UNIT VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) 1. Household furniture as appraised 4/4/78 by Ira K. Gleim, Pa. Inheritance Tax Appraiser: Living Room contents South Bed Room contents North Bed Room contents (husband only) Kitchen 75.00 50.00 0.00 100.00 2 2 5 . 00 ,/ Z'2.. 'S. 0 0 2/ The Farmers National Bank of Newville, PA Checking Account, Balance 3045.14 Y"~S~ c{ "::> \'4 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" colunm on the last page of' this return. x X 3270.14 '~2--7 Q . I L( i~'.~,.~~...;'.~~1:"~,~ THE FARMERS N~9~TIONAL BANK r~~~ ~~i~J'1 OF NEWVILLE, PENNSYLVANIA 17241 WAYNE WOOD, President CAROLYN H, KOUGH, Ass!. Cashier MERVIN J. MORRISON, Cashier MARY E. KELSO, Asst. Cashier October 9, 1978 Mr~ Thomas E. Gsell 1St. National Bank of Newville Newville, Penna 17241 Dear Mr. Gsell: This is to certify that as of date of death of . Viola M. Adams, March 16, 1978, a balance of $3,045.14~ was held in a checking account at The Farmers National Bank of Newville. Very truly yours, /')/b~ Q- /J4v~vV Cashier {I '. '. , \ .' RCC- v- ('1)MMO\WFALlIl Ill" l'E~~,YLU\T ,\ THA\~FFH I\li1.:nrT;l\CF TAX SC~!FnrrL\': ITC'1 'Ill \~~VFl:" ~~ ~,~,~""t ~ ,c~, 'A TJ_ T1:~,,:,','-, ,l~ 1"/)\:;;:1""",,,,", ",-.<-r-<1"eid-~1<' J\ESIl);':\J lWC]<l)].'\T (1) Oitl tleced(,Tlt., wit.hin two years ofdcatll, IIlake any tl'iHlst"er or any Illaterial purt of his psVit.e, without recpiving a valuable and adequate eonsirlf'r<ltioll tht,,'pfnr? (Answer yes 01' no) No__ (:!) IHd r!pcedent, within two years of' r1path, tr1lnSfel' properl,y from himself' to llilTlselr and another 01' (ithers (inclwiing a spouse) in joint ownership? (Answer 'yes or no) N~_._ UI) If the answer to (1) or (2) above is in the affirmat.ive sUite: (a) A,f';p of' decedent at time of tran~;fer _~L_ (b) State of decedent's heal th at time of' making the transfer. (Note 1). (c) Calise of decedent' s de~Jth. (!\ote 1). (4) Ojri decerlent, in hi:;; lif'etime, make any t.ransfer o-r property wit.hout receIving a valnable or adequat.e consideration therefor which was t.O take effect in possession or enjovmer>t. at. or af'ter his death? (i\nswer yes or no) No . ~ (a) \oras there any -~lOssibility that the property trans-rf'rred might return to transf'erer or his estat.e or be subject to his pow,:,r of' disposition? (Answer .J'es or no) ~~ (b) What. was t.he transferee's age at time of decedent's death? N/ A (5) Did dece(l(mt in his I i t'e time make any t.rans-rer wi thont receiving a valuable and adc(Illate consideration therefor llll(lf>r whieh transferor expressly or impl te(lly reserves for his lif'e or any period which does not in fact cwl he fore his death: (a) The posscssjon or er!joyment of or thE' right to income from Ulf:' property transferred? (Answer yes or no) No (11) The ri~ht to designate the persons who shall possess er enjoy the property transferred or income thercf"rom? (Answer yes or no) No (G) If' t.he answer to (5) (b) above is in the aff'irmative, st.ate whether the right was reserved in decedent alone f)r others N/ A ______________ (7) Did decedent in his lifetime makp- a transfer, t.he consideration for which was ~'fmSf'ereel s promise to pay income to or for tlle benefit of care of tl'at-:sferor? (Answer yes or no) 0 (8) Did decedent, at any lime, transf'er property, the benef'icial enjoyment of which wns subject to change, beCiiuse of it r.,served power to alter, amelltl, or revoke, or which c01l1d revert to decedent uncleI' terms o-r transfer or by operation of law? (..\nswer yes or no) No (fJ) If the answer to (H) above i3 in the a-r-rirmative, was the [lower tf) alter, amend, or revoke the inter- est of the hern~ficiary reserved in Uw decedent alonl~ or the decedent anrl others? (Answer yes or no) No NOTE 1: The Ilnswers to these questions should be supporterl by af't'iclavit ny the attending physician as well as a copy or the rlellth certi ficate. NOTE 2: If answer to any of the above (Itlt~stions is yes, set forth below a description of the property transferred, it's fair market v,llue at date of' death, dates o-r transfers awl t.o l"nOJII transferrerl, with relationship of transferees to decedent, i-r any. Submit cory of any trust deecl or instrwTlent, if trans- fers are clOlimen to he Tlon-taxllhle, also submit detl-dlert st,atement of f'acts on which said claim is based. ~OTE 3: List apjllicahle propert.y below ln maImer in whieh provlrled in Schedules A, ll, or E. ITEM UESCHIf'TION MAmmT Vi\I,{JE (Estimated) DEPT. VALLTAT.'::ON (Dept. Only) None \~ c-"--^- i I Insert this t0tal opposite "Transfers", Schedule "C" in the "As Reported" column on the last pag;e of' ttds return. -- RCC-37 (12-63) COMMONWEALTH OF PEXr-;SYYL\NIA TRANSFER INlIERlTAXCE TAX RESIDENT DECEDEr-;T SCHEDULE "D" BENEFICIARIES BENEFICIARIES AND ADDRESSES ~Statc full names and addresses of all who have an interest, vested, contingent or other wise, in estate) RELA TIONSIllP (If step-children or illegitimate children are involved, set forth this fact.) SURVIVED DECEDENT STATE YES OR NO DATE OF 1lI RTH INTEREST OF BENEFICIARY IN ESTATE Tan a A. Wa 424 E. Kin ShiJUlensbur ner St. PA Gr.Grand-Niec Yes 1 iI fllrn i tllre esidue of estat' St. PA 17257 17257 Jason Lee Pensin er St. PA 17257 Gr.Grand- Ne hew Yes 424 E. Kin Shi --r-- Kenneth J. Adams Sr. R. D. 3 Box 270 Newville. PA 17241 Husband Yes ! -j 2/25/14 11/2 residue of estat, Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE None _._._--~.._- ~ " 3tn..... e<"" Ui~ c .c CI) E '5 ~ ~ '00..2 .,: g, ~,,'" .8......& ~ ~ ~ " ~ 0 ~ E fr f':l <t: SUMMARY (Sch. "A") ......(Sch. "B") .....(SCh."C..) Real Property Personal Property Transfers Gross Taxable Estate. (1) (As Reported) $ $.. $ $ $.. $ i2) (As Determil1('d) $ $ $ $ $ $ l- '" Z " ~ til ~ oj " ..l " ~ " <( >< ,L. " til " '" '" Q - - <( -< " Cl: ~ .... '2 '" ~ 0 " '" '" ~ '" 1: <( :I: -< :I: til ;.. ~ .. til .. f-< S Q 0 ~ ::r: "' -< ;:; Z 0 f-< < Z f-< U'J ~ .... til ~ ,. 0 ~ 0 Cl: " ~ ~ 0 c '" .'" til " ... " f-< ~ ~ Cl: b f-< 0 " ~ -< ~ ;.. 0 '2 0 ~ E E '" 1: S ~ ~'l:l " 5 cJ .-.-< ...l U .. ...- RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY RCC-31l COMMONWEAL TII OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must disclose all property, real awi personal, owneo. by the (tecedent jointly with another or others, including intangibles, standing in the name of' the decedent and others. List real estate first. liS entireties, or joint tenants, giving brief' description, as indicated nneter Schedule "A", plus the dllte and place of record of instrument effecting vesti ture, but do not include ent1.reties or out of state real estate value in estate valuation column. Personal property should be l1.sted as in Schedule "B", plus date of acquis1.tion, and the name, address and relationship (if any) of' co-owners to the deceden t. Deseription of Property, Date of Acquisition, Name Andress and Relationship of' Co-Owners, and Place of' Record of Instrmnent, where Real Estate. unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Entire property Value of Decedent's Interest None N0r--X... Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Heported" coluilD'l on the lust page of this return. REV-518 (6..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 1st National Bank 9 W. Big Spring Ave. Newville, Penna. (Executor or Administrator) In Re: Estate 01 Viola M. Adams Cumberland County - Fi Ie No. 21-78-0153 Dear You ore hereby notilied that the Original appraisement in the estate 01 Viola M. Adams has been liled in the office 01 the Register 01 Wills 01 Cumberland County on 20 December ,19~, Said appraisement rellects the lollowing valuations: Real Estate Personal Property T ran siers Jointly Owned Total 36,000.00 3,270.14 None None 39,270.14 As to such tax that is paid within three months Irom date 01 death, a live (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (Iifteen months when death occurred Irom December 22,1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) Irom dote 01 death, interest at the rote 01 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 01 said notice os provided by Section 1001 01 the Inheritance and Estate Tax Act 01 1961,72 P. S. 2485-1001, P. L. 373..: ..'\ ... t Dote 20 December 78 Signed (J;..../t.v~- t, .Vh'b==.- Title Chief .^.Pl'raiser L. -~-'-~--_..~..,-~.- Note: This is not a bill. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 FILE NO.) ~ - -1 '6 (, l So;, Whereas, \ ") \ ~ "", O---cC-o-...--.-<> late of L_. r'v-\ c.A;/k-Q "-~ in the County of (L~-~-' ~ Commonwealth of penn~nia, having died 0:, the \ (co \::::2-- day of M CA--,--<.J-- 191<3 , seized and possessed of an estate subject to Inheritance\Tax under the laws, of th~ Commonwealth of Pennsylvania; Therefore, I, _ r\ A.~_ G.~ . 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: COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE \ L... 0 2. D ...r t> (, . ' 1 J:L COUl''-T~L--v-vJ..,-L ,-v..~. RC c"2 (2:-64) In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the d~edent after the expiration of any estate for life or for years, the CommonwealU1. hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Apprai$ement Dncrlptlon " AlIllt Values Made for Inheritance Tn Pur pOles \:2... ~--k p(~~ $.)1.. 0 2.J2 f-""",+_O\'l.- ?,'2-/\./~-.--,:;J. (J,,,-< , ~2:>. '210 .. ~L~ llj .- \ /\..4 -.11.-<2..---= ~ ~ N (fv-...( ...) L~....k3i-.-':::) \:~....Q.-&... 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'" ~ " <; " " '" ;:; '" ~ " ~ .. ... ;; ~ " i.i; "= " ~ <>.. i::l '<: "- ~ "-l '<: "-l