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Home My WebLink About01-0804 t rt LO -- /'t-I z a \n w rte ~ a ~ r-- l- t"- a z ::> ~~ a 0 u (/) ~ 15 0 z ~ u W J: U a a a a 0 ~ If) If) I- rl rl Z ::> 0 ~ <{ a a I- If) Z ::> rl 0 ~ <{ w u a > ~ 00 ~ ~ ~ rl.w or-! a 00 ~ ~ 0 '-r:a H w a ;:l ~ u 0.l'O .w a 0 > '->' Q) ~ 0) m 0::: H 0. Q) CJ) >< .w I m 00 00 E-t or-! a: ~ w tn !Xl r-i Q) Q) ~ 'r-! 'Ou 0::: ::> -~ >.~ z w m m rl u ~ o..w a ~ rl 0 CJ) 0 r-! a ~ a H CJ a: '-tn .Q) r:a ::> a Q) ~..c: ~ 0::: ~ 0.l0::: ~ m '- Q)H .w 0) .. :> 0 lj....j or-! ~ E-t 0 rlQ) ~Ol MO::: 0 ~ Z M Q) U Ii: u: rl "r-i Q) 0 w 0 a: 0.l r:a . r-! ..c: z a: O:::~ U w ::> > 0 BUZGON DAVIS LAW OFFICES A PROFESSIONAL CORPORATION BERNERD A. BUZGON HARRY W. REED, JR. TIMOTHY J. HUBER EDWARD J. COYLE MARY H. BURCHIK SCOTT L. GRENOBLE JOHN W. DITZLER KELLEY S. GILLETTE 525 SOUTH EIGHTH STREET POST OFFICE BOX 49 LEBANON, PA 17042 PHILIP S. DAVIS (1942 - 1995) RICHARD W. DAVIS (1964-1997) PHONE: (717)274-1421 FAX: (717) 274-1752 E-MAIL: bdlaw@buzgondavis.com August 27, 2001 RE : OLIVE F. SPAYD, DECEASED - PA INHERITANCE TAX RETURN Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle PA 17013 Dear Ms. Lewis: Bernerd A. Buzgon, Esquire, represents Jack A. Spayd who is filing the Pennsylvania Inheritance Tax Return on behalf of Olive F. Spayd, Deceased. Litigation proceeds have been received and pursuant to advice from Paul Diebert, PA Department of Revenue, no estate need be probated; only the PA Inheritance Tax Return filed and the tax paid. Enclosed is Information Sheet. Also enclosed herewith for filing please find original and one copy of the Pennsylvania Inheritance Tax Return, together with our check in the amount of $2432.22, representing the tax due plus interest through August 27, 2001. Our check in the amount of $15 representing the filing fee for said Return is also enclosed. We have enclosed two additional copies of the Return which we ask that you timestamp and return, together with the Receipt, to this office in the envelope provided herein. If you have any questions, please call me at 717-274-1421. Thank you for your continuing courtesy and cooperation. Very truly yours, tJ --. . /A.~ '~~~e~s~l~ Paralegal Enclosures pc: Mr. Jack A. Spayd w/o enclosures t ~ 0J z 0J :::> 0 0J ~ ('f') <l: <:ji ~ U lJ.J 0J :r: u <:ji ci rl z I' ~ ('f') u 0 '00 lJ.J :r: 0 >.\.0 u m rl 0..{J)- 0 CI) 0 I' lJ.J 0J '0J f- <l: '- ~'- Cl I' CO ~ u 0J Q) lJ.J '- :> 0 :r: u CO -rl .J.J 0 r-I O.J.J (J) 4-l Q) o H Q) Q).J.J .J.JJ:: -mH a:l.J.J -(J)0J ~\.O .J.J (J) I rl ~ M Q)<:ji U ;::l , Q)Q0J Q {J)- '-><: rimQ) H f-l ;::l m Q CJ Q) U ><: rl.J.JJ::m - OHmf-l <( OQ).J.J I- o ...0 -rl -J OriH'"d 0 I t::t:. Q) Q) 0\ '.!:: (J) c 0J'OJ::m I- CO >.H Q) enZ \.Om u -:) rl 0.. t::t: Q) >0 OCl)t:4Q <(0 Co Z<( 01- "en N:) :)a: aJl- 3: 0 a: 0 en w , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BUZGON BERNERD A BUZGON DAVIS LAW OFFICES POBOX 49-525 S EIGHTH STREET LEBANONA, PA 17042-0049 -------- fold ESTATE INFORMATION: SSN: 199-07-0742 FILE NUMBER: 21-2001- 0804 DECEDENT NAME: SPA YD OLIVE F DATE OF PAYMENT: 08/28/2001 POSTMARK DATE: 08/27/2001 COUNTY: CUMBERLAND DATE OF DEATH: 05/12/1983 ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID: REMARKS: BERNERD A BUZGON C/O BUZGON & ASSOCIATES CHECK# 3714 SEAL INITIALS: SK RECEIVED BY: REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 000202 MARY C. LEWIS REGISTER OF WILLS AMOUNT $2,432.22 $2,432.22 /? -..3 - I,;;l/ \, BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-10-2002 SPAYD 05-12-1983 21 01-0804 CUMBERLAND 101 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV = is'4-j-Ex-AFP-foY:02Y-NoYicE--oF-YNHER-ifANcE-YA'x-'APPR'AiSEMENT-,--Ai:i-oWANCE-oi----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SPAYD OLIVE F FILE NO. 21 01-0804 ACN 101 DATE 06-10-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets -1 I BERNERD A 525 S 8TH PO BOX 49 LEBANON BUZGON ST ~.., PA 1704Z, Allount Rellitted (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 41. 042.08 .00 .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax I~ an assessment was issued previously, lines 14, IS and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: NOTE: n...~n. DATE 08-27-2001 08-27-2001 ,,~-~.. NUMBER CD000202 WRITEOFF \+J INTEREST/PEN PAID (-) .60- .00 (9) (10) 515.00 '* REV-15~7 EX AFP '01-021 OLIVE F .00 (11) (12) (13) (14) .00 X 00 = 40,527.08 X 06 = .00 X 00 = .00xI5= AMOUNT PAID 2,432.22 4,031.10 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. (8) 41,042.08 515 00 40,527.08 .00 40,527.08 (19)= .00 2,431.62 .00 .00 2,431.62 2,432.22 .60CR .00 .60CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) R<,y-lo00 EX'~-OO) '* COMMONWEALTH OF PENNSYL V AN IA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 1/7_ 3-/~ / OFFICIAllJSE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT l Q/ FILE NUMBER U--4EAJ- -ll LR-Il i .... Z W C W U w C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SPAYD, OLIVE F. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 05/12/1983 08/12/1909 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) NOT APPLICABLE SOCIAL SECURITY NUMBER 99- 0 7 - 0 742 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W f- ~ ~Ul u~~ w~u :J:~g U D.1ll D. < 00 1. Original Return o 4. Limited Estate o 6. Decedent Died Testate (Attach copy of Will) 00 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copyofTrust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o 3. Remainder Retum (date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required Q.. 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS BERNERD A. BUZGON, ESQUIRE BUZGON DAVIS LAW OFFICES FIRM NAME (If Applicable) BUZGON DAVIS LAW OFFICES PO BOX 49 - 525 SOUTH EIGHTH STREET TELEPHONE NUMBER 717-274-1421 LEBANON PA 17042-0049 f- Z w c z o D. Ul W ~ ~ o U z o i= <s: ..J ~ .... c: <s: u w 0::: z o i= <s: .... ~ D. :E o U ~ .... 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (1) (2) (3) (4) (5) OFFICIAL USE ONLY 41,042.08 (6) (7) 41,042.08 (9) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subjectto Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(l.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .0_ (15) 40,527.08 X 6 .0_ (16) X .12 (17) X .15 (18) (19) 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (8) 515.00 (11) (12) (13) (14) 40,527.08 2,431.62 2,431.62 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < ~,~".,~, .- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF SPAYD. OLIVE F. FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Net Proceeds of Pennsylvania No-Fault post-mortem work loss benefit paid 2001 to decedent spouse (Albert C. Spayd) in 2001 VALUE AT DATE OF DEATH 39,042.08 2. Family Exemption - Surviving Spouse 2,000.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 41,042.08 ..~- ",,,,,,,.,,", ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF SPAYD. OLIVE F. FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees BUZGON DAVIS LAW OFFICES 500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees REGISTER OF WILLS, CUMBERLAND COUNTY, PA 15.00 5. Accountanfs Fees 6. Tax Retum Prepare(s Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 515.00 (If more space is needed, insert additional sheets of the same size) !!:V.1513 EX . (!'!l7) - I ~ g SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SPAYD :1IIVE F. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1. JACK A. SPAYD Son 50% 120 Hickory Lane Duncansville PA 16635 2. FAY ZIGGENFOSS Daughter 50% Carpenter Street East Petersburg PA ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. Not Applicable B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Not Applicable TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) BUZGON DAVIS LA W OFFICES A PROFESSIONAL CORPORATION BERNERD A. BUZGON HARRY W. REED, JR. TIMOTHY J. HUBER EDWARD J. COYLE MARY H. BURCHIK SCOTT L. GRENOBLE JOHN W. DITZLER KELLEY S. GILLETTE 525 SOUTH EIGHTH STREET POST OFFICE BOX 49 LEBANON, PA 17042 PHILIP S. DAVIS (1942 - 1995) RICHARD W. DAVIS (1964 - 1997) PHONE: (717) 274-1421 FAX: (717) 274-1752 E-MAIL: bdlaw@buzgondavis.com August 27, 2001 RE: SPAYD ESTATE Pennsylvania Department of Revenue Harrisburg PA To Whom It May Concern: Attached hereto please find the original Pennsylvania Inheritance Tax Return for Olive F. Spayd, Deceased, who died in 1983, together with check representing payment in full of the inheritance tax due plus interest through August 27, 2001. Albert C. Spayd, who died in 1980, was the recipient of an award pursuant to litigation of Pennsylvania No-fault post-mortem work loss benefit. His entire estate was then bequeathed to his surviving spouse. A Pennsylvania Inheritance Tax Return was filed in Lebanon County for Albert C. Spayd. Since Mrs. Spade died in 1983, her estate will be shared by her two surviving children. Very tr~y' ~ //'/~.,~/~ B~BERD A, BUZGON Enclosures pc: Jack A. Spayd BUZGON DAVIS LAW OFFICES A PROFESSIONALCORrORATION BERNERD A. BUZGON HARRY W. REED, JR. TIMOTHY J. HUBER EDWARDJ. COYLE MARY H. BURCHIK SCOTT L. GRENOBLE JOHN W. DITZLER KELLEY S. GIIJ...ETTE2001 August 2/, RE: SPAYD ESTATE 525 SOUTH EIGHTH STREET POST OFFICE BOX 49 LEBANON, PA 17042 PHILIP S. DAVIS (1942 - 1995) RICHARD W. DAVIS (1964 - 1997) PHONE: (717) 274-1421 FAX: (717) 274-1752 E-MAIL: bdlaw@buzgondavis.com Pennsylvania Department of Revenue Harrisburg PA To Whom It May Concern: Attached hereto please find the original Pennsylvania Inheritance Tax Return for Albert C. Spayd, Deceased, who died in 1980, together with check representing payment in full of the inheritance tax due plus interest through August 27, 2001. Mr. Spayd on August 10, 2001, was the recipient of an award pursuant to litigation of pennSY1V~'~faUlt post-mortem work loss benefit. His entire e~ Q s then bequeathed to his surviving spouse. A pennsY/r::n'a rit ce Tax Return was filed in Cumberland County for o~ Since Mrs. Spade died in 1983, her estate will be shared by her two surviving children. - Enclosures pc: Jack A.. Spayd