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HomeMy WebLinkAbout01-0841 \~ /?-b-? COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ROGER B IRWIN ESQ IRWIN ETAL 60 W POMFRET ST CARLISLE PA 17015L DATE ESTATE OF DATE OF DEATH FILE NUMBER qOUNTY ACN 10-22-2001 CAREY 12-08-2000 21 01-0841 CUMBERLAND 101 * REV-1547 EX iFP el2-00) MILDRED J Allount Rellitted 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 ~ RE-V :i54-f-i3f-"FP-fi2:orir-N(jT-ici--oF-'rtiHiii'ifAircE-'~"-Ax-l-ppR1risiifiNY-,--"Li-oWANCE-iri------------ -- --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CAREY MILDRED J FILE NO. 21 01-0841 ACN 101 DATE 10-22-2001 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: IS. Allount of Line 14 at Spousal rate (IS) 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. 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. Hortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (I) (2) (3) (4) (S) (6) (7) .00 .00 .00 .00 3,594.00 850.18 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: . 9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 5,027.46 5.127.21 (II) (12) (13) (14) NOTE: .00 X 00 = . 00 X 045 = .00 X 12 = .00 X 15 = NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 4,444.18 10.1~4 67 5,710.49- .00 5,710.49- (19)= .00 .00 .00 .00 .00 . PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) REV-1500 EX + (6-00) CAPB HpRL EplO CRAC KOTK ES REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT D E C E D E N T COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Care Mildred J. DATE OF DEATH (MM-DD-YEAR) FILE NUMBER / '7 -0 ._-;' OFFICIAL USE ONLY 21-01- OF9/ COUNTY CODE YEAR SOCIAL SECURITY NUMBER 192-30-4265 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE NUMBER REGISTER OF WILLS SOCIAL SECURITY NUMBER o o 3 date of death . Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch 0) C P o 0 R N R D E E S N T C o M P T U A T X A T I o N 1. Original Return 4. Limited Estate X 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received 010. Supplemental Return Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach copy of Trust) Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) None None None None 3,594.00 850.18 None 5,027.46 5,127.21 x X X X .0 0 .0 45 .12 .15 NAME Ro er B. Irwin Es . FIRM NAME (If Applicable) IRWIN McKNIGHT & HUGHES TELEPHONE NUMBER COMPLETE MAILING ADDRESS 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 17013 249-2353 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 (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule J) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) Copyright (c) 2000 form software only The Lackner Group, Inc. (1) (2) (3) R E C A P I T U L A T I o N (4) (5) (6) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 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 20. (5,710.49) OFFICIAL USE ONLY (8) 4,444.18 (11) 10,154.67 (12) (5,710.49) (13) (14) (5,710.49) (15) (16) (17) (18) (19) 0.00 0.00 0.00 0.00 0.00 Form REV-1500 EX (Rev. 6-00) ADDITIONAL Personal Representatives Estate of Mildred J. Carey SS# 192-30-4265 12/08/2000 ***************************************************** Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature t2awf- V/ &~ Douglas W. Carey 1134 Newville Road Name Address Line 1 Address Line 2 City, State, Zip Date Carlisle, PA 9/11/01 17013 REV-1508 EX . (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Mildred J. Carey SS# 192-30-4265 12/08/2000 21-01- 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 Miscellaneous personal property VALUE AT DATE OF DEATH 3,594.00 TOTAL (Also enter on line 5, Recapitulation) $ 3,594.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form softwan. only CPSystems, Inc. Form REV-1S08 EX (Rev. 1-97) REV-1509 EX + (1-97) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Mildred J. Carey SCHEDULE F JOINTLY-OWNED PROPERTY 5511 192-30-4265 12/08/2000 FILE NUMBER 21-01- If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. A. SURVIVING JOINT TENANT(S) NAME Douglas W. Carey ADDRESS 1134 Newville Road Carlisle, PA 17013 RELATIONSHIP TO DECEDENT son B. c. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial Institution and bank DATE OF DEATH I DECO'S VALUE OF account number or similar Identifying number. NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST IoECEDENT'S INTERES 1 A 10/18/99 Cornerstone Federal Credit 589.43 50.00% 294.71 Union - savings account 2 A 10/18/99 Cornerstone Federal Credit 584.90 50.00% 292.45 Union - checking account 3 A 10/18/99 Cornerstone Federal Credit 526.04 50.00% 263.02 Union - Christmas Club account TOTAL (Also enter on line 6, Recapitulation) S 850.18 T (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97) REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Mildred J. Carey Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. SS!I 192-30-4265 12/08/2000 FILE NUMBER 21-01- DESCRIPTION AMOUNT 1 FUNERAL EXPENSES: Cumberland Valley Memorial Gardens 432.46 1. ADMINISTRATIVE COSTS: 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. 3. Attorney's Fees IRWIN McKNIGHT & HUGHES Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Douglas W. Carey Street Address 1134 Newville Road City Carlisle State PA Zip17013 Relationship of Claimant to Decedent son 1,000.00 3,500.00 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Register of Wills - filing fee 10.00 2 Rowe's Auction Service - appraisal fee 85.00 TOTAL (Also enter on line 9, Recapitulation) $ 5,027.46 (If more space is needed, insert additional sheets of the same size) CopyrIght (e) 1996 form software only CPSystems, Inc. Form REV-1S11 EX (Rev. 1-97) REV-1512 EX + (1-97) SCHEDULE I DEBTS OF DECEDENT, MOR TGAGE LIABILITIES, AND LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Mildred J. Carey FILE NUMBER 21-01- 5S!! 192-30-4265 12/08/2000 Include unreimbursed medical expenses. ITEM NUMBER 1 Belvedere Medical Corp. DESCRIPTION AMOUNT 9.04 2 Cardiovascular Surgical Inst. 7.41 3 Carlisle Hospital 498.15 4 Carlisle Suburban Authority 26.35 5 Cornerstone Federal Credit Union - VISA 2,234.65 6 Cummings Associates PC 107.57 7 David L. Hartzell MD 358.79 8 Liberty Medical Supply 107.72 9 MCI Worldcom 30.24 10 Milton S. Hershey Medical Center 140.42 11 Milton S. Hershey Medical Center 16.20 12 Milton S. Hershey Medical Center 17.88 13 Moffitt Pease & Lim Associates 58.86 14 PA Neuro Assoc. 92.72 15 Pinker & Assoc. 7.85 16 Pinnacle Health Hospital 794.91 17 PP&L 180.60 18 Pulmonary & Critical Care Medicine 134 .40 19 Shipley Energy 195.26 20 Sprint Telephone 29.95 21 Stanley R. Goldman & Assoc. 78.24 TOTAL (Also enter on line 10, Recapitulation) $ 5,127.21 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) last Bill aub QJcstanunt I, MILDRED J. CAREY, of North Middleton Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. ONE: I funera 1 and conveniently direct my Executors to administrative expenses after my decease. pay all of my debts, as soon as may be done TWO: I give, devise, and bequeath all of my property of every nature and wherever situate to my sons, Scott E. Carey and Douglas \\. Carey, in equal shares, per capita. If either of my aforementioned sons shall predecease me, then his share shall pass to my son who survives me. THREE: If my sons should predecease me, or if my sons and I are involved in a common disaster which causes the death of myself and my sons all within a period of sixty (60) days after said disaster, I give, devise, and bequeath my estate of every nature and wherever situate to my grandchild, Shannon E. Trish, provided he is thirty (30) years of age or older at my death. FOUR: If Shannon E. Trish, has not yet attained the age of thirty (30) years at at death, I give, devise and bequeath his share of my estate as set forth in Paragraph Three (3) herein in TRlJSr to DEBRA PATTERSON PETERS, as TRUSTEE, subject to the following provisions: d. The net income of the Trust shall be applied at the sole absolute discretion of the Trustee to the support, maintenance, education and general welfare of my beneficiary, in such manner as the Trustee deems proper, without regard to any other funds which may be available for Trust purposes, or the net income may be accumulated in the Trust. b.lhe Trustee may invade the original princi~al or accumulated income of the Trust for the b~nefit of my beneficiary for his health, education, or welfare as the Trustee deems appropriate in their sole descretion. If the beneficiary dies following the formation of the Trust, said benefjciary's share shall be distributed as provided by operation of law. c. Upon the attainment of age thirty (30) by my beneficiary, the Trustee will distribute the balance of the principal and accumulated income, if any, to said beneficiary upon his thirtieth (30) birthday. ,., . " d. The Trustee shall be authorized to pay fees required to manage the Trust assets, taxes and expenses incurred by the Trust. e. The Trustee shall have the following powers, in addition to those vested in her by law for my property held for the benefit of the beneficiary, whether principal or income, exercisable without court approval and effective until the distribution of all property under the terms of this Trust. The Trustee, at her discretion, may compromise claims, borrow money, retain property for such length of time as she may deem proper, sell, lease, pledge, mortgage, transfer, exchange, convert or otherwise dispose of or grant options of all or any portion of Trust property for such prices, on such terms in public or private transactions as she may deem proper; and invest Trust property and income without restriction to legal investments. FIVE: I nominate and appoint my sons, Scott E. Carey and Douglas w. Carey, Co-Executors of this my Last Will. Should they die before my death, fail to qualify or cease to act as 1 '. Executors, I then appoint Debra Patterson Peters, Executrix, in their place. SIX: My Executors may, at their discretion, compromise claims, borrow money, retain property for such length of time as they may deem proper; lease and sell property for such prices, on such terms, at public or private sales, as they may deem proper; and invest estate property and income without restriction to legal investments. SEVEN: No Executor, Executrix, or Trustee acting hereunder shall be required to post bond or enter security in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 14ib day of February, 1989. 'W\~ '"""h ~ c.c>,J. · ~ M LDRED \ J. CAREY (SEAL) Signed, sealed, published and declared by MILDRED J. CAREY, the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, and in her presence and in the presence of each other have subscribed our names as witnesses hereto. ~~~..- i, ~"'d . ~~ ~ '0'cA.wd~ , , 4 " ACKNOWLEDGEMENT AND AFFIDAVIT WE, MILDRED J. CAREY. KATHLEEN M. KENNEY and SHARON L. SCHWALM, the testatrix and witnesses respectively. whose names are signed to the foregoing instrument, being first duly sworn. do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she had signed willingly. and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses. in their presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~u ~ ~ Co.. . ~~ ILD D J ."-CAREY . ~.~~,~ K THLEE M. ENNE ~ d! wc.iw~ SH ON L.'SCHWALM COMMONWEALTH OF PENNSYLVANIA: ss. COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by MILDRED J. CAREY, the testatrix, and subscribed and sworn to before me by KATHLEEN M. KENNEY and SHARON }4!:!J day of February. 1989. L. SCHWALM, witnesses, this \. ----.-..-..-i;~;. -~:j:;"7i::::;:i~'----'-~-'~' m,". J '~/' I Nl l:'=. rZi I, ;:: ~:,;;'';;'.. I ;::'i .,::;',' r::C:lx' _ _ _' ~'Ml:1.L:L ~fJ! ( i . _::.;.....'.)).,:;'. .~:..~:.:~::.j...',:::!}~~tiJ;~~; ;~~:;:{~~ ..... . '..., .;~~:;. ~"".:.~ :~. 'fl\ ;'~l;: j ,\.:;;..jlj;:d.J(; t; i ("'~l::ti~n .;5 " "I 1'1 01 11111 IJ: 1~, 1,\.\ 2111n2tJ,'1 (\11"111'1''; I \)lh' It ~ r: CORI'~ERS1DNE rccJt-ral Cr('dil LJlliull Memlx!rJriiliiJiJrr=s;m,Cf based TODAY'S DATE: \. \ \7:, . i) \ TO: ~r-u!--.-',,_ '-- 1.0. \ - ~ \~)', I/'- . ir~ _;/' rnoM:~~ ,,~Ct _ U ~ r,O. Do" l' 81, ~ rav. C.ue 0,1....... t'.\rlill~. P^ 11111 1 lCII'l'ht"lrI717) 249-lh61 ,1\.,\ C;"t:'I.1N.HJOn PHONE NUMllEH: FJ\X NUMBER; Yo '14#&'" '''- Ii -/ .' ". 'lJ S S T / I~ I -2JfY. /L?/'7! )(~;! i'/ PIIONE' NUMBER: rJ\X NUMBER 7l7.249-8208 TOTi\!. l'.'1..TMBER OF PAGES. INCLUDING COVER SHEET: ~ .~ "" 1 ,/ 0 r {i \ ,I/Vl, [)!'-rC" (\.C......C ,'-_~ ',' I '\.''': : \j~. {J n() /) EL t.l....-c)J't:=<!,'~~ [j\-1.-1', ~ \ ^ " f.,,''''--'-- U\..-L.) .J . _:..! ,"L~>- t' ~'.."--C_L_'l..i-;: l... "-_, CORNERSTONE red era I ere d i t I] n ion .lJemberfounded - 3erl'ice based /\ , :, _~L' C~J;~ i...- f P.o. Box 1181, :; East CatE Drive. Carlisi." PA 1 ;'0)1 J Telephone (7171 249.' b& 1 FAX (717) ;:.;9.1l2DIl January 12.2000 Roger B. Irwin Irwin 1o.kknight & Hughes 60 West Pomr'ret Street GlrlisIe, PA 17013 RE: Mildred J. Carey Dear Sir: ..\ccount number r65 was opcned March 2, 1992 in Mildred J. Carey's name oniy. On October 18, 1999 Douglas Carey Sr.', name W:lS addcd to the account. His Social Security nwnber is 1~0-52.309{). Account ln1ormation: Account Type Balance 12/8/00 Dividends Posted 12/31/00 SCI\-1ngs C hc:cking Cbristm:lS S5R9.43 $5X4.90 '5526.04 $4.77 '52.R4 53.HI Our records also ir.dic:ltc a Visa credit card balance 01'52,234,65 Ple:lSc let me mo\" ifT can provide any additIonal inlil1'lnation. 01/18/01 r;:;[ -- ;, , H'P 13:39 TX/RX NO.4125 P.001 . , " B~\L RO WE ~ ~~ ~~~~t 08 . AU 2276L R. D. 4, Box 353 · Carlisle, P A 249-2677 249-1978 Auction Is Action Call "ROWE"For Satisfaction December 28, 2000 TO: Roger Irwin Attorney 60 West Pomfret st. Carlisle,Pa. 17013 FOR: Scott Carey Dough Carey Co-Executors FROM: Benny Rowe Appraiser/Auctioneer 2505 Ritner Highway Carlisle, Pa. 17013 RE: Mildred J. Carey Estate, 1134 Newville Road, Carlisle, Pa. Personal Property Appraisal at the current Auction market value. . .. . . PAGE 2 BEDROOM (Downstairs) 4 Pes. Bedroom Suite, Pine Day Bed, Damaged Platform Rocker w/poot Stool 2 Door Wardrobe 5 Drawer Chest of Drawers Small Safe Jewlery Cabinet Costume Jewlery Accessories/Decorators KITCHEN 5 Pcs. Kitchenette Set Microwave Oven M/W Kenmore s/s refrigerator Small Electrical Appliances Brass Rack Sofa- Soiled Pots/Pans Glass - China Small Kitchen accessories Decorators Misc. DINING ROOM 2 Pcs. Maple Hutch 3 Door Oak Ice Box Oak Fireplace Deck Chairs Accessories/Decorators Misc. Antiques & collectables Clothing Tree Cast Iron Stove Oak Pedestal Table BATHROOM Towels Bedding Misc. $ 310.00 o 35.00 25.00 15.00 20 .00 45.00 65.00 30.00 65.00 15.00 115.00 40.00 15.00 o 22.00 30.00 32 .., 0'0 fS.d1'{V 18.00 65.00 225.00 185.00 25.00 85.00 165.00 15.00 30.00 165.00 10.00 12.00 4.00