HomeMy WebLinkAbout01-1072
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of BE.. iT Y JA Ai G. ~O v..I Nt fl-N No. .2..1- C J -10 7 p...
also known as To:
Register of Wills for the
Deceased. County of Cumberland in the
Social Security No. / ,f1-/q - #D7 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age,,,r plder an the execut o~.s
in the last will of the above decedent, dated ~-
and codicil(s) dated
named
,19-F-
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C!..t..i
h eA. last family or principal residence at
,
(list street, number and muncipality)
years of ag , died No ve m 8 E ~
G.
Except as follows, dece ent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
/4 if,
c:<oo /
,.
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: fOOj CiY):-
( SS'I
tJIL~oJ
$ $"roJ om.'-
$
$
.sr., ~A~L~SLEI fA 110/1-3(p31)
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters " ~.sJA 111 E ^,-rft~Y
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
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OATH OF'PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA I S8
COUNTY OF CUmberland J
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will e and truly ad nist the estate according to law.
Register.
en
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Sworn to or affirmed and
before me this ?1 st-
~~ber e.~~
f3k~iS '
/'7-;'(;3..../
subscribed
day of
KX 2' 01
~o. 21-2001-1072
Estate of
BETrY JANE BOWMAN
, Deceased
DECREE OF PROBATE A~D GRA~T OF LETTERS
AND NOW November 26.tD_I.__ _ ~~~"2001, jn ':l.)r1~icieraliun ( i_-,t.':l!~.,~,r' '1n
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated September 6th, 1975
described therein be admitted to probate and filed of record as the last will of
BE'lTY JANE ~
and Letters TESTAMENTARY
are hereby granted to JESSICA B. SHAWVER, PAMELA ~ AND TIM S. EONMAN
FEES
$ 410.00
S 3.00
S
$ -0-
TOTAL _ $ 5.00
Filed Nav.ember .26th,.200~. .$:U~,OP...
Probate, Letters, Etc. .........
Short Certificates( 1) . . . . . . . . . .
Renunciation ................
ATTORNEY (Sup. C:. I.D. No.)
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CALL EXECUTRIX JESSICA SHAWVER AND THEN
MAIL LE'YIERS TO JESSICA
H !()511? REV. 8/8P
(fiEE FOR TH!S
eEf1 flF!CATE ~? 00)
WARNING: IT IS ILLEGAL TO ALTER THIS COpy OR
TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH.
COMMOIllWEALTH OF PENN~;n\i,. ~L~
DEPAFlTMENT OF HEALTH Vlf,\L fIE 0":1>:
LOCAL REGISTRAB'S CERTII::IICJ~"\()I~ OF IJE.J!,TH
CERT. NO. T 4 9 9 7 4 9 2
,ii ir,-"';i""Hi,7;;;~
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November 14, 2001
Date of Issue of This Certification
21-2001-1072
Name of Decedent
Betty
J.
Shillito-Bowman
First
Mfddl..-:
Last
Social Security No.
184 - 12 - 4407
_ Date of Death
November 14, 2001
Sex
Female
Birthplace
Dillsburg, York County, Pennsylvania
Date of Birth
October 29, 1922
Place of Death
551 Wilson Street
Cumberland
Carlisle
Pennsylvania
Fiv:illtv Name
COl;nly
City Borough or Township
Widowed
Occupation
Decedent's
Mailing Address
Housewife
Armed Forces? (Yes or No) _
No
Race Whi t e
Marital Status
551
Wilson Street
Carlisle
PA
Number
Street
City ur TOWIl
Slate
Informant Mrs. Jessica Bowman Shawver
Name and Address of
Funeral Establishment
Funeral Director
Scott D. Brenneman, FD
Cocklin Funeral Home,Inc.,30 N. Chestnut Street. Dillsburg, PA
17019
Part I:
Immediate Cause
Interval Between
i Onset and Death
(a) Metastatic neuroendocrine tumor of unknown primary
(b)_
(c)
Part II:
(d)
Other Significant Conditions
Manner of Death
Natural aXX Homicide 0
Accident 0 Pending Investigation 0
Suicide 0 Could not be Determined 0
Describe how injury occurred:
Name and Title of Certfier
A.R. Leal, MD
(M.D., D.O., Coroner, ME)
Address
5A Sprint Drive, Carlisle, PA 17013
This is to certify that the information here given is correctly copied from an original certificate
of death duly filed with me as Local Registrar. The original certificate will be forwarded to the
State Vital Records Office for permanent filin~ -~ .'- ~ "r'.p .G.............
'r~ ~ 67608
Local Registrar of Vital Records
District No
November 14, 2001
Oi.lt!' flpceived bv Locai Registrar
153 Logan Road, Dillsburg, PA 17019
Street Address
Cit"l 8orough. 10wrship
Ilast IIItl1 an~ mtstamrnt 21-2001-1072
I, BETTY JANE BOWMAN, of the Borough of Carlisle, Cumberland
County, Pennsylvania, declare this instrument to be my last will and
testament, hereby expressly revoking all wills and codicils hereto-
fore made by me.
1. I authorize and empower my executor to sell any realty owned
by me at my death, at either public or private sale, and to give good
and sufficient deeds therefor, in fee simple, as I could do if living.
My executor is authorized and empowered to continue to engage in any
business in which I may be engaged at my death, for such a period as
seems expedient to said executor.
2. I devise and bequeath all of my estate of every nature and
wherever situate to my husband Earl R. Bowman, Jr.; providing he
shall survive me by sixty days.
3. Should the gift in Paragraph No.2 not take effect, I devise
and bequeath all of my estate of every nature and wherever situate to
my children, share and share alike, the child or children of any de-
ceased child taking the share their parent would have taken if living.
4. I nominate and appoint Earl R. Bowman, Jr. to be the
executor of this my last will and testament, he is to serve as such
without bond. Should he die before my death, renounce or refuse to
serve for any reason, or die leaving any of my estate unadministered,
I nominate and appoint Jessica B. Shawver, Pamela Bowman and Tim S.
Bowman as substitute executors, also to serve as such without bond,
with the same powers as are given herein to my executor.
5. I hereby suggest that my personal representative retain the
services of Irwin, Irwin & Irwin as attorneys in the settlement of
my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
6~ day of September, 1975.
(SEAL)
Signed, sealed, published and declared by Betty Jane Bowman, the
testatrix above named, as and for her last will and testament, in the
presence of us, who at her request, in her presence and in the pre-
sence of each other have subscribe 0 names as witnesses hereto.
//".
RISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
c icil
(each) a subscribing witness to the presented herewith, (each) being
law, depose(s) and say(s) that
y qualified according to
present and saw
the testat , sign the same and that
request of testat_ in h presence and (in (
other subscribing witness(es)).
signed as a witness at the
resence of each other) (in the presence of the
Sworn to or affirmed and subscribed befo
me this
Register
(Name)
(Address)
21-2001-1072
REGISTER OF WILLS OF C-UJf1 Bf:KLJtNtcOUNTY
OATH OF NON-SUBSCRIBING WITNESS
.n ,.-,"-( eN=- 11 YVl -::s . G3:A(:,\Vl R-"-'. "'-- "--4) AmE' /...f\-~mffN
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
wE A R...E familiar with the signature of ...H:'TN ...:rAN~L0~N
test~ of (
wE believe. the signature on th
(BETTLI ~A-N~yY1FrN
to the best of 0 LLR....
that
knowledge and belief.
")' t!;;
Sworn to or affirmed and subscribed before .. (~.-b- I~~ ~
me this N I day of (Name)
--NQV Ii 0 &ff3~~f!N/LO:~~c ,2t?. 6-A~()N)ZltS.
??t~~/.~ ~"<JY"-<< , ~Ir .<<Ad9'_i J
MARY Y LEWIS Register tUlle 4- ~'1#lJ I'1f..d/
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',I ./ r (Nam~) . i'J. /' /'
11' t1JtJl.i/UCd,.Ltc:;/1. L 'ILu!ulL} TfL /1();.,} - v{jiJ.J
,
(Address)
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYL VANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(A)
Name of Decedent: Betty Jane Bowman
Date of Death: November 14, 2001
Will No.
21-01-1072 Admin. No.
To the Register:
I certify that Notice of Estate Administration required by Rule 5.6(a) of the Orphans'
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on \ 'anUbrt.( ,,-~I ,2002.
Name
Address
Pamela Bowman
Jessica Shawver
Tim Bowman
44 North East Street, Carlisle, P A 17013
10 Shover Drive, Carlisle, P A 17013
485 Pine Grove Road, Gardners, P A 17324
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
none
Date: 2 - / - tJQ,
~
L.
Thomas E. Flower, Esquire
SAIDIS, SHUFF, FLOWER & LINDSAY
2109 Market Street
Camp Hill, P A 17011
(717) 737-3405
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_Personal Representative
~ Counsel for Personal
Representative
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COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF INOIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX( 11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 000849
SHAWVER JESSICA B
10 SHOVER DRIVE
CARLISLE, PA 17013-8480
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
-------- fold
101
$44,261.50
ESTATE INFORMATION: SSN: 184-12-4407
FILE NUMBER: 2101-1072
DECEDENT NAME: BOWMAN BETTY JAN E
DATE OF PAYMENT: 02/11/2002
POSTMARK DATE: 0010010000
COUNTY: CUMBERLAND
DATE OF DEATH: 11/14/2001
TOTAL AMOUNT PAID:
$44,261.50
REMARKS: JESSICA SHAWVER
CHECK# 206164
SEAL
INITIALS: VZ
RECEIVED BY:
MARY C. LEWI S
REGISTER OF WILLS
REGISTER OF WILLS
LAW OFFICES
JAMES D. FLOWER
JOHN E. SLIKE
ROBERT C. SAIDIS
GEOFFREY S. SHUFF
JAMES D. FLOWER JR.
CAROL J. LINDSAY
JOHNNA J KOPECKY
KARL M. LEDEBOHM
JOSEPH L. HITCHINGS
THOMAS E. FLOWER
FORREST N. TROUTMAN, II
SAIDIS, SHUFF, FLOWER & LINDSAY
A PROFESSIONAL CORPORATION
2109 MARKET STREET
CAMP HILL, PENNSYRY:NWA 17011 . .. ..
TELEPHONE: (717) 737-3405 - FACSIMILE; (717) 737~:?4D7
EMAIL: attomey@ssf1-1~w~~om . ....
'02 liAY -3 P 1 :46
CARLISLE OFFICE:
26 W. HIGH STREET
CARLISLE, PA 17013
TELEPHONE: (717)243-6222
FACSIMILE: (717)243-6486
1..>:..
Cl;ly\L
REPLY TO CAMP HILL
January 14,2002
Register of Wills
CUMBERLAND COUNTY COURTHOUSE
One Courthouse Square
Carlisle, P A 17013
Re: Estate of Betty J. Bowman
No. 21-01-1072
Dear SirlMadam:
Enclosed please find the original and two copies of an Inheritance Tax Return for the
above Estate, a check in the amount of $15.00 for your filing fee and a check in the amount of
$4.34 for the tax due. Will you please file the original return, time-stamp a copy and mail the
copy back to us in the envelope provided.
If you have any questions, please feel free to contact this office.
Very truly yours,
SAIDIS, SHUFF, FLOWER & LINDSAY
~C!t::~/#~
TEF / sa
Enclosures
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 001144
THOMAS FLOWER ESQUIRE
26 WEST HIGH STREET
CARLISLE, PA 17013
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
-------- fold
101
$4.34
ESTATE INFORMATION: SSN: 184-12-4407
FILE NUMBER: 2101-1072
DECEDENT NAME: BOWMAN BETTY JANE
DA TE OF PAYMENT: 05/03/2002
POSTMARK DATE: 05/02/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 11/14/2001
TOTAL AMOUNT PAID:
$4.34
REMARKS: THOMAS FLOWER ESQUIRE
CHECK#128
SEAL
INITIALS: AC
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
/-')- .;;23- I
'\..- BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, AllOWANCE OR DISAllOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
'OZ
21
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
:1 .ol?OUNTY
L ACN
06-17-2002
BOWMAN
11-14-2001
21 01-1072
CUMBERLAND
101
Allount Re.itted
L..
PA 170~krL
*'
REY-1S.7 EX AFP lDl-021
BETTY
J
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'4j-E3f-AFP--COY:02Y-NOTicE--OF-YNHEiiiTANCE-TAjfA"PPRA-isEMENT~--Ai.l-owANCE-OR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOWMAN BETTY J FILE NO. 21 01-1072 ACN 101 DATE 06-17-2002
If an assessment was issued previously, lines 14, IS and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of line 14 at Spousal rate
16. Allount of line 14 taxable at lineal/Class A rate
17. Allount of line 14 at Sibling rate
18. Allount of line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX EDITS:
TAX RETURN WAS: [X) ACCEPTED AS FILED
) CHANGED
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)
(2)
(3)
(4)
(5)
(6)
(7)
106.000.00
809.570.59
.00
.00
140.199.23
.00
.00
(8)
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/Govern.ental Bequests; Non-elected 9113 Trusts [Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
12,459.27
10.445.93
(11)
(12)
(13)
(14)
NOTE:
(15) .00 X 00 =
(16) 1,032,864.60 X 045 =
(17) .00 X 12 =
(18) .00 X 15 =
(19)=
+
INTEREST/PEN PAID [-)
2,323.95
.00
AMOUNT PAID
44,261. 50
4.34
DATE
02-11-2002
05-02-2002
NUMBER
CD000849
CD001144
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 pay.ent.
1,055,769.80
22.905 20
1,032,864.60
.00
1,032.864.60
.00
46,478.91
.00
.00
46,478.91
46,589.79
110.88CR
.00
110.88CR
. 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.)
/'7- ;:<:3- /
'\.,
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REY-1U7 EX AFP IBl-DU
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
"0/
19
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
07-29-2002
BOWMAN
11-14-2001
21 01-1072
CUMBERLAND
101
BETTY
J
Allount Rellitted
"..,
PA 11Ul
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV =ic,'ifj-E3f-AFP-('oY=02Y------...--iNHERITANCE-YAX-STAfEHENY-OF-AC-couiif--.-..---------------------
ESTATE OF BOWMAN BETTY J FILE NO. 21 01-1072 ACN 101 DATE 07-29-2002
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE.
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-17-2002
PR I NC I PAL TAX DU E : ...........................................................................................................................................................................................................................
46.478.91
PAYMENTS (lAX CREDITS) :
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-11-2002 CDOO0849 2.323.95 44.261.50
05-02-2002 CDOO1144 .00 4.34
07-10-2002 REFUND .00 110.88-
TOTAL TAX CREDIT
46.478.91
BALANCE OF TAX DUE
. IF PAID AFTER THIS DATE. SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL DUE
.00
.00
.00
INTEREST AND PEN.
( IF TOTAL DUE IS LESS THAN $1.
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ.
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 001644
SHAWVER JESSICA B
10 SHOVER DRIVE
CARLISLE, PA 17013-8480
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
____un fold
101
$2,483.84
ESTATE INFORMATION: SSN: 184-12-4407
FILE NUMBER: 2101-1072
DECEDENT NAME: BOWMAN BETTY JANE
DATE OF PAYMENT: 09/24/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 11/14/2001
TOTAL AMOUNT PAID:
$2,483.84
REMARKS: JESSICA B SHAWVER
CHECK# 01 00
SEAL
INITIALS: DO
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
/7-023- /
~ BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-1U7 EX AFP <01-02)
"
!._, "11
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COllNTY
ACN
10-21-2002
BOWMAN
11-14-2001
21 01-1072
CUMBERLAND
101
BETTY
J
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
Allount Rellitted
f'
PA 17011,.
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
REY=i&O-j-ix--AFP--foY:02Y------...--fNirERITANc'E-YAX--STAfEMENY-O-F'-ACCOLjtff--.-..---------------- -- ---
ESTATE OF BOWMAN BETTY J FILE NO.21 01-1072 ACN 101 DATE 10-21-2002
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-22-2002
P R I NC I PAL TAX DU E : ...........................................................................................................................................................................................................................
48,809.84
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-11-2002 CDOO0849 2,329.55 44,261.50
05-02-2002 CDOO1144 .00 4.34
07-10-2002 REFUND .00 11 0 . 88-
09-24-2002 CDOO1644 15.64- 2,483.84
TOTAL TAX CREDIT 48,952.71
BALANCE OF TAX DUE 142.87CR
INTEREST AND PEN. .00
lIE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 142.87CR
SIDE 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. )
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-1547 EX AFP 101-02)
THOMAS E FlOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
CoUNTY
ACN
10-22-2002
BOWMAN
11-14-2001'
21 01-1072
CUMBERLAND
101
BETTY
J
~ ."
Allount Rellitted
PA 17011'
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 ~
REY=i5'4-j-Ex-AFP--fOY':02Y-NoYicE--oF-YNHEifiTANcE-YAx-jrpPRA-isEifENT~--Aii-owANcE-O-R-------------- ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BOWMAN BETTY J FILE NO. 21 01-1072 ACN 101 DATE 10-22-2002
TAX RETURN WAS: [X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate [Schedule A) (1)
2. Stocks and Bonds [Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
4. Hortgages/Notes Receivable [Schedule D) (4)
5. Cash/Bank Deposits/Hisc. Personal Property [Schedule E) (5)
6. Jointly Owned Property [Schedule F) (6)
7. Transfers [Schedule G) (7)
8. Total Assets
NO. 01
.00
51.798.36
.00
.00
.00
.00
.00
(8)
NOTE: To insure proper
credit to your account.
subllit the upper portion
of this forll with your
tax paYllent.
51.798.36
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Hisc. Expenses [Schedule H) (9)
10. Debts/Hortgage Liabilities/Liens [Schedule I) (10)
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
.00
.00
(11)
(12)
(13)
(14)
00
51.798.36
.00
1.084.662.96
NOTE: I~ an assessment was issued previously, lines
re~lect ~igures that include the total o~ ALL
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:
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.00 X 00 =
1.084.662.96 X 045 =
.00 X 12 =
.00 X 15 =
(19)=
.00
48.809.84
.00
.00
48.809.84
DATE
02-11-2002
05-02-2002
07-10-2002
NUHBER
CDoo0849
CDoo1144
REFUND
+
INTEREST/PEN PAID [-)
2.329.55
.00
.00
AHOUNT PAID
44.261.50
4.34
110.88-
INTEREST IS CHARGED THROUGH 11-06-2002
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
46.484.51
2.325.33
32.03
2.357.36
. 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.)
\. 1';-Q,f3 -c2;
~ BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REY-1U1 EX AFP 101-021
THOMAS E FlOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-18-2002
BOWMAN
11-14-2001
21 01-1072
CUMBERLAND
101
BETTY
J
Allount Rellitted
PA.17011
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forI! with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifiV':ii.'ifj-EX-AFP--foY:02Y------...--fNHERiYANC'E--TAX-STA-fEMENT-OF'-AC-couiif--.-..---------------------
ESTATE OF BOWMAN BETTY J FILE NO. 21 01-1072 ACN 101 DATE 11-18-2002
THIS STATE"ENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NA"ED ESTATE. SHOWN BELOW
IS A S~"ARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAY"ENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-15-2002
PR I NC I PAL TAX DU E : ...........................................................................................................................................................................................................................
48,809.84
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
*** SUMMARY OF ~LL 005 PAYMENTS ***
10-30-2002 2,329.55 .00
10-30-2002 15.64- 46,495.93
TOTAL TAX CREDIT 48,809.84
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. )
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
/
~~
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Betty J. Bowman
Date of Death: November 14, 2001
Will No. 2001-01072 Admin. No. 21-01-1072
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion ofthe administration ofthe above-captioned estate:
1. State whether administration of the estate is complete: Yes -X.; No
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. lfthe answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court? Yes_;
No X
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? Yes X; No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report.
.--
Date: _S ~ G ~ O?
~. czft~..
Signature
Name: Thomas E. Flower, Esquire
LD. No. 83993
SAIDlS, SHUFF, FLOWER & LINDSAY
2109 Market Street
Camp Hill, PA 17011
(717) 737-3405
Capacity: _ Personal Representative
~ Counsel for Personal Representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
'*
REY-485 EX AFP 101-031
,,'::6 of
\Ni!ls
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-16-2004
BOWMAN
11-14-2001
21 01-1072
CUMBERLAND
201
BETTY
J
THOMAS E FLQ4,Ei~rfO All:20
SAIDIS ETAL
2109 MARK~2~J ~ GOurt
CAMP HILL Ct:mbEl,,~~j l(lO~lPA
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .......
REV=i;83"-E;'{-A"FP-Tor:.-03i-----.-.-.iioffc'E-OF--iET'ERMiifA"Tiori-iifi-isSESSMEN'T----------------------- -- - --
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF BOWMAN
BETTY
J FILE NO.21 01-1072
ESTATE TAX DETERMINATION
ACN 201
DATE 02-16-2004
1. Credit For State Death Taxes as Verified
26.485.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
46.480.29
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
46.480.29
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT"" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
__.~ of
Wills
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
REV-736 EX AFP (01-02)
THOMAS E FLOW~ E~~ 20 All :21
SAIDIS ETAL
2109 MARKET (~"!r (;ourt
CAMP HILL CwntH~ft,;iojO:!e., PA
02-24-2004
BOWMAN
11-14-2001
21 01-1072
CUMBERLAND
202
BETTY J
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
REV =736-Ei{-AFP-Tor:.-o2i-----.-.-N'iffic'E-oFt-DETERMiNATioti-AND-ASSESS-MENy----------------------- -----
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF BOWMAN
BETTY
J FILE NO.2l 01-1072
ACN 202
DATE 02-24-2004
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
26,485.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
46,480.29
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
46.480.29
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-U07 EX AFP (01-03)
lINDA A CLOTFELTER ESQ
CRAIG A DIEHL lAW OFFIC
3464 TRINDlE RD
CAMP HILL
'04
PHi 2 Cl
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
:]tJ:OUNTY
ACN
04-05-2004
PECK
06-16-2000
21 00-1072
CUMBERLAND
101
ROSA
T
r~J_>
Allount Rellitted
\-.,. ~-;
PA 170111,
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV =i6"ifj-Ex-AFP--foY=oiY------...--INHERITANc'E-fA3f-sTA-fEMENf-cfF-Ac-couiif--.-..---------------------
ESTATE OF PECK ROSA T FILE NO.21 00-1072 ACN 101 DATE 04-05-2004
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF lAST ASSESSMENT OR RECORD ADJUSTMENT: 07-02-2001
PR I NC I PAL TAX DUE: ...........................................................................................................................................................................................................................
3,047.04
PAYMENTS (TAX CREDITS):
INT
AT
REV
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-16-2001 AA478167 .00 2,080.00
05-18-2001 AA496609 .00 208.37
03-03-2004 CD003659 .00 292.00
EREST IS CHARGED THROUGH 04-20-2004 TOTAL TAX CREDIT 2,580.37
THE RATES APPLICABLE AS OUTLINED ON THE
ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 466.67
INTEREST AND PEN. 148.66
. IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 615.33
SIDE 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. )
AR.-
...
REV.l500 EX (&00)
'*' COMMONWEALTH OF
PENNSYLVANIA
. DEPARTMENT OF REVENUE
. DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
17 -:- 9)~ -
FILE NUMBER
21 - 01
I
1072
COUNTY CODE YEAR
NUMBER
I-
Z
LlJ
o
LlJ
U
LlJ
o
DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL)
Bowman, Betty Jane
DATE OF DEATH MM--DD--YEAR)
DATE OF BIRTH (MM-DD-YEAR)
11-14-01 10-29-1922
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
184
12
N/A
- 4407
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
UJ
f-
c::P ~ -
w~()
13 ~ g
g:Dl
D.-
c(
~ 1. Original Return
D 4. Limited Estate
~ 6. Decedent Died Testate (AllachcopyoIWiII)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (dale of death afler 12.12-82)
D 7. Decedent Maintained a Living Trust attach a copyotTrus')
o 1 O. Spousal Poverty Credit (da.e 01 death belween 12.31-91 and 1.1-95)
o 3. Remainder Return (dale 01 dealh prtor 10 12-13-82)
~ 5. Federal Estate Tax Return Required
J 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) attach Sch 00
I-
Z
UJ
o
z
o
D.-
rJl
UJ
c::
c::
o
u
THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO
NAME COMPLETE MAILING ADDRESS
Thomas E. Flower, Esq.
FIRM NAME: (ir!l9l>li~je)
Saldis, :Shun, l' lower & Lindsay
TELEPHONE NUMBER
717-737-3405
2109 Market Street
Cam Hill, PA 17011
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1) 106,000.00
(21 809,570.59
(3) 00
(4) 00
(5) 140,199.23
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
z
o
i=
~
....J
~
l-
ll.
~
U
W
0:::
--"'"" ,,'"
'.'" '-,'
CJ
>,.'
(6) 00
1
\..Ai
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)
10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule 1)
(9) 12,459.27
(10) 10,445.93
11. Total Deductions (total Lines 9 & 10)
12. Net Vatue of Estate (Line 8 minus Line 11)
(7) 00
(8) 1,055,769.80
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)
(11) 22,905.20
(12) 1,032,864.60
(13) 00
(14) 1,032,864.60
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
z
o
I-
~
I-
:J
ll.
~
o
()
X
<(
I-
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount M Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
1,032,768.30
x.O_ (15)
x.O 45 (16) 46,478.91
x .12 (17)
x,15 (18)
(19)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
200
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREETADDRESS
CITY
551 Wilson Street
Carlisle
STATE P A
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 46,478.91
00
44,261.50
2,213.07
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A+ B + C )
(2) 46,474.57
TotallnteresllPenalty ( D + E ) (3) 00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(S)
(SA) 00
A. Enter the interest on the tax due,
B. Enter the total of Line S + SA. This is the BALANCE DUE.
(513)
Make Check Payable to: REGISTER OF WILLS, AGENT
ZiP 17013
4.34
4.34
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1 . Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; - - - - - - - - - - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0
b. retain the right to designate who shall use the property transferred or its income; _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0
c. retain a reversionary interest; or_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0
d. receive the promise for life of either payments, benefits or care? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ bJ
3. Did decedent own an "in trust for"cRayable upon death bank account or security at his or her death? _ U
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . 0
No
181
181
~
181
181
181
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DATE
rj
-J 12002
17011
pmJ
j~002
For dates of death on or after July 1, 1994 and Before January 1, 1995, the tax rate imposed on the net value of transfers to or to the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (I)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed an the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 RS. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.S%, except as noted in 72 RS. ~9116(1.2) [72 RS. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
"~,~"-""'" '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Betty Jane Bowman 21-01-1072
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with
right of
survivorshio must be disclosed on Schedule F.
ITEM
NUMBER
I.
DESCRIPTION
Single-Family Dwelling, Located at 551 Wilson Street, Carlisle, PA
Value per attached appraisal
VALUE AT DATE
OF DEATH
$106,000.00
TOTAL (Also enter on line 1, Recapitulation) . $106,000.00
(If more space is needed, insert additional sheets of the same size)
REV-1S03 EX -(1-97) (I)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Betty Jane Bowman
FILE NUMBER
21-01-1072
All propertyjoinlly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
10,000 Units Govt. Secs., Income Fund #1 GNMA SER at .025.........................................
Accrued Inti div... ..... ...........................................
2
8,057.969 Shares Legg Mason Value Trust at 49.93.............................................................
VALUE AT DATE
OF DEATH
$ 250.00
1.20
402,334.39
5,808.30
62.10
6,624.30
99.30
29,205.90
349.20
29,312.70
296.40
32,091.90
45.00
30,871.80
39.60
272,178.50
3
30 Shares UTS PENN INSD MUN INCM #97MONTHL Y at 193.61.................................
Accrued Inti div.............. .....................................
4
30 Shares UTS PENN INSD MUN INCM #154 MONTHLY at 220.81..............................
Accrued Intldiv.......................................... ........
5
30 Shares UTS PENN INSD MUD INCM #164 MONTHLY at 973.53.............................
Accrued Intldiv..................................................
6
30 Shares UTS PENN INSD MUN INCM #179 MONTHLY at 977.09.............................
Accrued Intldiv............................. ....... .............
7
30 Shares UTS PENN INSD MUN INCM #194 MONTHLY at 1,069.73...........................
Accrued Intldiv............................................ .....
8
30 Shares UTS PENN INSD MUN INCM #202 MONTHLY at 1,029.06..........................
Accrued Intldiv................................................
9
4,828 Shares TYCO INTERNATIONAL at 56.375.............................................................
TOTAL (Also enter on line 2, Recapitulation) $ 809,570.59
(If more space is needed, inse- additional sheets of the same size)
~.,~""""" *'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDElNT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Betty Jane Bowman
FILE NUMBER
21-01-1072
.
Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
DESCRIPTION
Cash in Legg Mason Wood Walker investment account .....................................principa1.....
Accrued interest .......
Orrstown Bank, Hometown Investment Savings Account #106211352..............principa1.....
Accrued interest........
M&T Bank Checking Account #404438............................................................principal......
M&T Bank Savings Account #015004200018411.............................................principa1......
Accrued interest........
Householding Furnishings (attached inventory)................................ .....................................
1989 Toyota Corolla DLX 4-dr. sedan (attached appraisal)...................................................
VALUE AT DATE
OF DEATH
35,329.98
28.74
51,753.84
73.73
8,749.23
36,567.44
96.27
6,500.00
1,100.00
TOTAL (Also enter on line 5, Recapitulation) $ 140,199.23
(If more space is needed, insert additional sheets of the same size)
"""""-,,-",,, '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Betty Jane Bowman
Debts of decedent must be reported on Schedule 1.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21-01-1072
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Cocklin Funeral Home
Professional Services, arrangements and administration.................$2,480.00
Casket................................................................................................3 ,275.00
Outer burial container ...........................................................................930.00
Death Certificates ...... ................. ........ ................................... ................ .24.00
Clergy Honorarium ....................... ................. ..................... ................. .200.00
Transportation ........................................................................................85.00
Ground opening/equipment... .... .......... .... .... ... ... ... ........ ......... ..... .......... ..600.00
Jeffrey's - funeral flowers............................................................................... 128.21 7,722.21
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 ISaidis, Shuff, Flower & Lindsay (attorney's fees) I 3,500.00
3. Family Exemption: (if decedents address is not the same as claimant s, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 418.00
5. Accountant s Fees
6. Tax Return Preparers Fees
Advertisement of Estate (SentineI/Cumb.Law Journal) 162.35
7. Appraisal of real estate (Diversified Appraisal Svcs.) 250.00
Heating Fuel (Shipley Oil) 311.14
Electric (PPL) 50.94
Sewer/water (Boro. of Carlisle) 29.63
Inheritance Tax Return Filing Fee 15.00
819.06
TOTAL (Also enter on line 9, Recapitulation) $ 12,459.27
..
(If more space IS needed, Insert additional sheets of the same size)
REV-I 612 EX -(1-971{1)
SCHEDULE
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Betty Jane Bowman
FILE NUMBER
21-01-1072
Include unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION AMOUNT
BETRA In Home Care (nursing services) ........................................................................... $10,306.25
2
PPL (electric bill) .............................................................. ........ ............. .............. ...............
87.01
Borough of Carlisle (sewer/water) ...................................................................................... 26.90
Sprint (phone bill) ............................................................................................................... 25.77
TOTAL (Also enter on line 10, Recapitulation) $ 10,445.93
(If more space is needed, insert additional sheets of the same size)
REV.1513 EX. (1-97j (I)
COMMONWEAL TH OF PENNSYLVANIA
INHERlITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
1. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. Jessica B. Shawver daughter 1/3
10 Shover Dr.
Carlisle, PA 17013
Ipamela F. Bowman daughter 1/3
144 North East St.
Carlisle, P A 17013
Tim S. Bowman son 1/3
485 Pine Grove
Carlisle, PA 17013
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
11. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0
(if more space is needed, insert additional sheets of the same size)
Estate of Betty Jane Bowman File No. 21-01-1072
Affidavit and Inventory of Safe Deposit Box Contents
During the week immediately following my mother's death, I entered her safe
deposit box to retrieve her will, and I removed the remaining items contained in the box.
The bank did not question this, as they know me and were used to my conducting my
mother's business, under her power of attorney. I was not aware that such
unsupervised entry and removal of a decedent's possessions is improper. When I
delivered the will to my attorney, he explained the problem with this act, and advised me
immediately to make a list of all items contained in the box. The following are the all of
the items I found in the box, in addition to my mother's will:
Deeds: 551 Wilson Street, Carlisle (to Earl and Betty Bowman); 44 N. East Street,
Carlisle (to Pamela F. Bowman); cemetery lots in Dillsburg, PA (to Earl and Betty
Bowman).
Mort~aqe and Bond: (Earl and Betty Bowman, to Cumberland Valley Savings & Loan).
Sewer hook-up / Assessment Notices: 551 Wilson Street; dated 1-7-58,7-1-63,726-64.
Automobile title: 1989 Toyota, Betty J. Bowman.
Military Service records: Earl R. Bowman.
Buriali and Monument records: Earl R. Bowman.
Birth Certificates and copies: Earl R. Bowman, Betty J. Shillito, Jessica and
Pamela Bowman.
Certificate of Marriaqe: Earl and Betty Bowman, 11-22-41.
Social Security Cards: Earl, Betty, Jessica, Pamela and Tim Bowman.
Wills: Earl, Betty and Pamela Bowman.
1
/, Jessica B. Shawver, hereby certify that the statements made in the foregoing
Inventory of Safe Deposit Box Contents are true and correct to the best of my
information, knowledge and belief. I understand that false statements herein are made
subject to the penalties of 18 Pa. C.S. Section 4904, relating to unsworn falsification to
authorities.
Date: C;Jt~d Jam} cADO~
By:
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(717) 249-275,
Fax (717) 258-470
Diversified Appraisal Services
Real Estate Appraisers and Consultants
LARRY E. FOOTE _
Certified General Appraiser
35 East High Street Suite 10:
Carlisle, PA 17013-301/
APPRAISAL REPORT
551 WILSON STREET
CARLISLE, PENNSYLVANIA
Diversified Appraisal Services
Real Estate Appraisers and Consultants
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APPRAISAL REPORT
OF
A SINGLE~F AMlLY DWELLING
LOCATED AT
551 WILSON STREET
CARLISLE; PENNSYLVANIA
PREPARED FOR
. THE ESTATE OF BETTY J. BOWMAN
AS.OF
NOVEMBER. 14, 2001
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
EAST IllQH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717) 249-2758
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APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF BETTY J. BOWMAN
the undersigned personally inspected the following described property:
All that certain piece or parcel of land situate in the Third Ward of the Borough of
Carlisle, CurtlberlandCounty, Pennsylvania, bounded and described as follows:
Beginning at a point On the East side of Wilson Street, which point . is in the' dividing
line between Lots 52 and 53; thence along said dividing line, South 76 degrees 58 minutes East
130{eet to a point in the dividing line between Lot 53 and Lot 57; thence along said dividing
line~South 13 degrees 02 minutes West'136.53 feet to a point on the North side of Noble
Boulevard; thence by a curve to the right haVing a radius of 100 feet and adec1ination of 56
degrees 20 minutes, a distanceof98.32 feetto a point; thence by a curve to the left having a
radius of 45.9Sfeet and a declination of16degrees 7 minutes, a distance of 12.93 feet; thence
byaicurve to the right having a radius of lot 76 feet and a declination of 49 degrees 47
nnnll1tes, a distance of 93.63. feet to the place of beginning.
To the best of my knowledge and belief the statements contained in this report are true
and ,correct, and that neither'the employment to make this appraisal nor the compensation is
contingent upon the value reported, and 'that in my opinion the Market Value as of November
14,2001 is: ..
ONE HUNDRED AND. SIXTHOUSANl) DOLLARS
$106,000"
The property was appraised as a whole, subject to the contingent and . limiting . conditions
outlined herein.
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PURPOSE,"OF THE APPRAISAL
The purpose of this appraisal is to estimate the Market Value of the subject property as
of November 14,2001. .
Market Value, as defined by the courts, isthe most probable price estimated in terms of
money which a property will' bring if exposed for sale in the open market, allowing' a
reasonable time finding a purch~ser who buys with knowledge of all the uses to which it is
adapted and forwhich it is capable of being used.
Frequently, 'it is referred to as the price at which a willing seller would sell and' a willing
buyer would buy, neither being under abrtormal pressUre.
IDGHEST AND nEST USE
Highest and Best Use is defined by the Appraisal Terminology and Handbook,
published' by the Appraisal Institute, as "the most profit,able likely use towmch a property can
be put". The opinion of such use may be based on the highest and most profitablecontlnuous
use to which the property is adapted arid needed, or likely to be in demand, in the (easonable
near future. '
However, elements affecting value that depend upon events or a combination of
occtirrenceswhich, while within the realm of possibility, are notfaiily shown to be reasonably
probable; shol11d be excluded :from consideration. Also, if the intended use is dependent on an
uncertain act Of another person, the intention cannot'be considered.
Based on the above definition and after seeing the site, neighborhood, and area, it is my .
opinion that the present use of the subject is its Highest and Best Use.
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SITE DATA
ADDRESS: 551 Wilson Street
BOROUGH: Carlisle
COUNTY: Cumberland
STATE: Pennsylvania
LOT SIZE: 205.18' x 136.53' (pie-shaped)
SEWERS: Public utility.
W A TERPublic utility.
ELECTRICITY: PP&L
LANDSCAPING: Typicalfor the area, with a sodded lawn, trees and shrubs.
ZONING: Low Density Residential District.
DETRIMENTAL INFLUENCES
None. Pride of ownership is evident throughout the neighborhood.
DESCRIPTION OF IMPROVEMENTS
GENERAL' DESCRIPTION: One-story detached single-family dwelling contammg
approximately 1,149 square feet of gross living area above grade, with an attached one-"car
garage.
CONDITION:
, Exterior:' Average
Interior: Average
ROOMS:
First Floor: Living rOOm, eat-in kitchen, three bedrooms and a full
bathroom.
Basement: Full, with a recreation room and a batItroom.
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EXTERIOR:
Foundation:
Walls:
Sash:
Gutters:
Roof:
Storm units:
Concrete block.
Brick
W ood~ double-hung.
Aluminum, painted.
Asphalt shingles.
Combination throughout.
INTERIOR, PRINCIPAL ROOMS: Flooring:
Walls:
Ceilings:
Trim:.
Carpet and hardwood.
Plaster
plaster
Wood, painted.
KITCHEN:
BATHROOM:
Cabinets:
Counters:
Walls:
Flooring:
Sink:
Knotty pine, natural finish.
Vinyl
Plaster, painted.
Vinyl
Double-bowl, stainless steel.
Flooring: Vinyl
Walls: Ceramic tile and painted plaster.
Bathtub: Built-in, with shower.
Lavatory: Vanity
Water closet: Two-piece.
Medicine cabinet: Built-in
CONSTRUCTION: Joists:
Beams:
Columns: .
Plumbing:
HEATING:
COOLING:
HOT WATER:
ELECTRIC:
Wood
Wood
. Wood
Iron and copper.
Oil-fired forced hot air.
Central air conditioning;
50-gallon electric water heater.
Circuit breaker system, 200-ampere.
OTHER: Attached to the dwelling is an enclosed front.porcb, enclosed rear porch
and a brick patio. Located in the liVing room is a brick fireplace.
GENERAL CONDITION: The improvements are considered to be in average condition on
the inlterior and on the exterior, with mechanical systems appearing to be adequate and
functioning properly.
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THE COST APPROACH
The Cost Approach to value is based on the principle of substitution, which proposes
that mt wormed buyer will pay nO more than the cost of providing a substitute property with
similar utility.
, 111 estimating the cost of providing a substitute, the following functions are completed.
The tostof the improvements, as if new, is ,estimated. Loss of value due to physical
deterioration, functional obsolesc~nce and external depreciation, if applicable, is deducted to
, represent the cost of a substitute depreciated. The land and the value of depreciated sit~
improvements is added to obtaitJ. a value indication of the real estate.
The cost new of the improvements was estimated vsing" information from Marshall
Valuation Service, adjusted to the local area and verified with local- contractors.
Dwelling: 1,149 sq. ft.@ $63:78 =
Basement: 1,149 sq; ft.@ $16.18 = '
Porches, patios, etc.:
Fireplace:
Garage: 350 sq. ft. @ $21.45 =
Total Estimated Cost New:
Depreciation: ,
Depreciated Cost ofImprovemertts:
Misc. ,Site Improvements "as is":
Estimated Site Value:
$ 73,283
18,591
8,640
2,500 '
7.508
$110,522
-27.631
$ 82,891
5,000
30.000
Indicated Value by Cost Approach: $117,891
Rounded to: $118;000
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SALES COMPARISON APPROACH
In arriving at this c'onclusi'on 'of the value 'of the subject property, the appraiser made a
surVey 'of properties that haves'old in the area 'of the subject property.
C'onsiderati'on was given and adjustments were made 'on each c'omparable sale as t'o
time 'of sale, size, l'ocati'on, as well as all 'other fact'ors that might affect value. A resume 'of
S'ome 'of the salesc'onsidered by the appraiser is as f'oll'ows:
SALE NO. 1:
Locati'on:
Date 'of Sale:
Sale Price:
Size:
Unit Price:
SALE NO.2:
L'ocati'on:
Date 'of Sale:
Sale Price:
Size:
Unit Price:
SALp NO.3:
L'ocati'on:
Date 'of Sale:
Sale Price:
Size:
Unit Price:
501 Belvedere Street, Carlisle.
August 14,2000.
$139,900
1,566 square feet..
$89.34 per square f'o'ot.
102 S.. Orange Street, Carlisle.
DeCember 29,2000.
$102,000
1,040 square feet.
$98.08 per square f'o'ot.
808 Hamilt'on Street, Carlisle.
April 30, 2001.
$101,000
1,232 square feet.
$81.98 pet square f'o'ot.
The appraiser, in additi'on t'o the sales listed, alS'o c'onsidered several additi'onal sales in
arriving at his final 'opini'on 'of value. On the Sales C'omparis'on Analysis f'orm that f'oII'oWS this
page! are d'ollar adjustments reflecting market reacti'on t'o th'ose items 'of significant variati'on
between the subject and c'omparable properties. If a significant item in the c'omparable
property is superi'or t'o, 'or m'ore fav'orable than, the subject pr'operty, a minus (-) adjustment is
made, thus reducing the indicated value 'of the subject; if a significant item in the c'omparable is
inferi'or t'o, 'or less fav'orable than, the subject property, a plus (+) adjustment is made, thus
increasing the indicated value 'of the subject. .
After making all 'of the necessary adjustments, it is the appraiser's c'onsidered 'opini'on
that the indicated value 'of the subject property by the SalesC'omparis'on Approach is $106,000.
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SALES COMPARISON ANALYSIS
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ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3
551 Wilson Street 501 Belvedere Street 102 S. Orange Street 808 Hamilton Street
Address Carlisle Carlisle Carlisle Carlisle
~.
Proximity to Subject .
Sale Price n.a. $139,900 $102,000 $101,000
n.a. . $89.34 1t}\@mII~@\I:m:mlm\~ti $98.08 bMWt~~Hmmlmmmm~ $81",98. bl[l~~\MII@~\%l\JIltf~~
Price I Sq. FLGLA
Data Source InspeCtion Central PennML8~Penn MLS Central Penn MLS .
.
LoCation DESCRIPTION DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. DESCRIPTION $ Adjust.
Sales or Financing ::::::::-;;:::;::::;~:;::;:;::;:::;:;;;::::::-=::::::::::;:;:::;:::::::;;:::::::: .
::::::;:::;::::;::::~::::::::::::::::::::::::::::::::::::;:;:;:::::;:::::::::::::
.. COncessions :::::::::::::::::'::::::::--:~:::;::::::::~:::::::::::::::::;::::::::::::::::::::: None None FHA -2,000
......,-.................-.-...............-.............-...-..,.................
..,..v...-.-.............-.................-....................................
~~~Ji~~~~~~~~?~i~i~~f:;~ilfI~i~ii~i{~f:~~ii~~iIf~~~~~i~
h. ............. n.n....__... ........
Date of Sale I Time As of 11-14-01 &14-00 . 12-29-00 4-30-01
LoCation Good Similar Similar Inferior +10,100
.
Site.! View .. 205 xJ36 pie-sltaped 125' x.l29' 58' ic 180' 65' x 146'
Design and .Appeal One-story detached. Similar Similar Similar .
Construction Brick . Brick and aluminum . +2,000 Brick .. Brick and aluminum +2,000
Age 51 years 41 years . 46}'eaB 50 years
Condition Average Superior -14,000 Similar Superior -10,100
Above Grade Tot. I Bed. I Bath Tot. I Bed. I Bath Tot. I Bed. I Bath Tot. I Bed. 1 Bath
Room CouJIt ..
5 13 I 1 7 1.3 I 1'12 -5,000 5. I 3 I 1 5 I 3 I 1
Gtqss Living Area 1,149 square feet . 1,566 square feet -12,500 1,040 squarefeet +3;300 1,232squarefeet -2,500
Basement &FinisI1ed Full basement. with Full basement, with Full basement, with Full basement, with
Rooms Below Grade I rec.room and bath. rec: room. +500 rec.room. +500 rec.room. +500
Functional Utility Average Sinillar Similar . Sinillar
Heating I Cooling . Oil FHA w/CA Similar Similar Similar .
Garage f Carport l-c;1I" garage. Similar Similar None . . +3,000
. Porches, Patios Two enc!. porches, Porch, screened 2 porches, pirtio,
Pools, etc. , patio. porch. + 1,000 enclosed pOrch. . Porch + 1~500
Special Energy Typical fur the .
EfficientItems relrion. Similar Similar Similar
Fireplace( s) . Fireplace Similar Coalburniri2 stove. None + 1,000
Other (e.g. kitchen .
equip., remodeling) Buih-ins. Similar Similar Similar
Net Adi. (total) . .............................. ........ -28,000 +3,800
::::::;:;:::;:::;:::;:;:::::::::;:::::;:::::::::::;:;:::::::::::;:::;:::::;::::: +3,500
........................................
................................................................................
Indicated Value
of Subject $111,900 $105,800 $104,500
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FINAL INDICATED VALUE OF SUBJECT PROPERTY: $106,000
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CORRELATION
Correlation maybe defined as "the bringing together'ofparts in a proper relationship."
, The parts of this appraisal report are the following approaches to value your appraiser used:
Value Indicated by Cost Approach
Value Indicated by S~es Comparison Approach '
$118,000
$106,000
These approaches are representative of the market value of the subject property. I have
carefully 'reexamined each step iIi each method, amJ I believe the conclusions accurately reflect
the attitude of typical purchasers of this tYPe property in this neighborhood. It is my belief that
this reexamination ,has confirmed the original conclusions.
The Cost Approach will result in an excellent estiniate if all elements are" figured
accurately, ,because no prudent person will pay more for a property'than the cost to,produce a
substitute property with equal desirability and utility. Purchasers of the type of dwelling
typical of the subject property are more ,concerned with amenities than with hypothetical
replacement of the property. The value of the cost approach isoot disreg8.rded~but given less
weigltt because more errors in judgment can be made in this approach. '
The Sales Comparison Approach wa,sbased on several recent sales of prpperties similar
, to that of the subject, all of which are located in the same general area. The adjusted' sales
, prices are most consistent under comparison. This approach is.the most reliable because it
reflects the reactions of typical buyers and sellers in the market.
Therefore; as 'a" result, of this appraisal and analysis, it' is thi~ appraiser's, considered
,judgment and opinion that the Market Value of the subject property, as of November 14,2001,
IS:
oNE HUNDRED AND SIX THOUSAND DOLLARS
$106,000
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UNDERLYING ASSUMPTIONS AND LIMITING
CONDITIONS SUBJECT TO THIS APPRAISAL
1. I assume no responsibility for matters legal' in, nature, nor do I render any opinion ,as to
the'title, which IS assumed to be marketable. The property is appraised as thoughundet
responsible ownership.
2. ' The legal description used herein is correct.
3.' 1 have made no survey of the property, and the boundaries are taken from records
believed to be reliable.
, , '
4. I assume' that, there are no hidden or unapparent conditions of the property,' subsoil or
structures which would, render it more or less valuable. I assume' no responsibility for
such conditions or for engineering which might be required to discover such factors. '
5. The, information, ,estimates, and 'opinions furnished' to me' and contained in this report
were obtained from sources considered reliable' and believed to be true and correct.
However, no responsibility for accuracy can be assumed by me.
6. This report is to be used in its entirety and- only for the purpose for which it was
rendered.
7. 'Neither all nor any part of the contents of this report (especially any conclusions as to
value, the identity of the appraiser or the firm with, wmchhe is connected) shall be
reproduced, published, or disseminated to the public through advertising media, public
relations media, news media, sales media, or any other public means ofcommqnication,
without the priotwrittenconsent at;ldapproval of the appraiser.
8. This appraisal waspreparedforthe exclusive use of the client identified in thisappr~sal
report. The information and opinions contaiIledin this appraisal set forth the
appraiser's best judgment in light of the information available at the time of the
preparation of this report. Any use'ofthis appraisal by any other person or entity, or
any reliance or decisions based on this apprai,sal are the sole responsibility and at the
sole risk of the third party. The appraiser accepts no responsibility for damages
suffered by any third party as a result" of reliance on or decisions made or actions taken
based on this report.
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CERTIFICATE OF APPRAISAL
Y our appraiser hereby certifies that:
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1. The statements of fact contained in this report are true and correct.
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2. The reported analyses,. opinions, and conclusionsd are limited only by the reported
assumptions and limiting conditions, and are my ,personal, impartial, and unbiased
professional' analyses, opinions, and conclusions.
3. I have no present of prospective interest in the property that is the subject of this report,
and no personal interest with respect to the parties in"olv~d.' ,
4: I have no bias with respect to the property that is the subject of this report or to the
parties involved with this assignment.
5. My engagement in this assignment was not contingent upon developing or reporting
predetermined results. '
6. My compensation for completing this assignment is not contingent upon the
development or reporting' of a predetermined value or direction in vallie that favors, the
cause of th~ client~ the amount of the value, opinion, the attainment of a stipulated result,
or the occurrence of a subsequent event directly related to the intended use of this
appraisal.
7. To the best of my knowledge and belief, the statements of fact contained in this
appraisal report, upon which the analyses, opinions, and' conclusions' expressed herein
are based, are true and correct.
8. This appraisal report sets forth all of the limiting conditions (imposed by the terms 'of
my assignment or by the undersigned) affecting the analyses, opinions, and conclusions
contained in this report.
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9. This appraisal report has been made in conformity with the Uniform Standards of
professional . Appraisal Practice adopted by' the Appraisal . Standards Board of the
Appraisal Foundation, and is subject to the requirements of the Code of Professional '
Ethics and Standards' of Professional Conduct of the National Association of Realtors
Appraisal Section.
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10. No one other than the undersigned prepared the analyses, conclusions, and
opinions concerning real estate that are set forth in this appraisal report.
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Larry E. Foote
Certified General Appraiser
GA-000014-L
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'LARRY E. FOOTE
REAL ESTATE APPRAISER
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EXPERIENCE:
1979-Present: Chief Apprais~r,' Diversified Appraisal Services, Carlisle, Pa.
Principal Broker, LaRue Development Company, Carlisle, Pa.
1976-1979: Associate Broker, Colonial Realty, Carlisle,Pa:.
1972.:1976: , Re3.ItorAssociate, Ja(;:k Gaughen Realtor, Carlisle, Pa.
Appraisal experience included undeveloped land, farms, building lots, single-family dwellings, mobile
home parks, medical centers, nursing homes, 'motels, apartment buildings and complexes, office
buildi1!l.gs, service stations, veteriDary clinics, rehabilitation centers, retail buildings, daycare centers,
warehouses, and nianufacturing facilities.
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EDUCATION:
Bachelor of Business 1\dmiillstration, Pennsylvania State University, 1976.
Associate Bachelor of Business Admit1istration, Harrisburg Area Community
College, 1974. " '
Diploma, Carlisle Semor High Sphool, 1965.
Certificate, Pennsylvahia Realtors Institute, GRI I, GRI II, GRI .ill. ,
Certificate, Realtors National Marketii1g Institute, CI 101, CI 102, CI 103; CI 104,
CI105.
Standards ofProfessionalPraetice, American Institute of Real ,Estate Appraisers.
Real Estate Appraisal Principles, American InstitUte of RealE state Appraisers.
Residential Valuation, American InstitUte of Real Estate Appraisers.
Appraisal Procedures, Appraisal htstitute.
Principles ofIncol11e Property Appraising~ Appraisal Institute,
Case Studies ijt Real Estate Valuation, Appraisallnstitute.
Report Writing and Valuation Analysis, Appraisal Institute.
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PROFESSIONAL ,LICENSES:
General Appraiser #GA-000014-L, Commonwealth of Pennsylvania.
Real Estate Broker #RB-029729-A, Commonwealth of PeI1IlSylvania.
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, PROFESSIONAL.DESIGNATIONS:
GRI:Graduate of the Pennsylvania Realtors Institute; awarded by the Pennsyl-
,vania Association of Realtors. '
CR5: Certified ResidentialSpeciaIist, awarded by the Realtors National Market-
,'ing Institute of the National Association of Realtors,
CCIM: Certified Cownercial Investment Mefi1ber, awarded by the Realtors
National Marketing Institute of the National Association of Realtors.
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PROFESSIONAL' ORGANIZATION AFFILIATIONS:
National Association of Realtors Appraisal Section.
CarliSle Association of Realtors.
Pennsylvania Association of Realtors.
National Association of Realtors.
Realtors National Marketing Institute.
14
PAST CLIENTS:
Borougb ofCarIisle. .... .'
'K~ysto~eFjJ1"n~4lI .M~ttg~e
"'~orilerstoJleFede$l''C1"ed1tUnion
PenD$ylvania$til.teBatlk .
CUhmterce'iBank. ......' .... . '.' . ..,.. ..'
.' CumberJand"V:~nY A,ss9Cia#ol! for Retarded Citizens
' CadisleSilbutban,l\uthol1)Y.. . .
;M~h~~,l~'~e(itmilC.teilitlJnion
P.. '.' ".1 'a ""'t"h nalcB........
eJWSy~.~,~o '. .,91U\. .'
'~V3.l:lSiF.iJmnciatC()l-potatiqQ. .'
Gr~~~CqmP@Y.,€P{\ .
Suriili~s 'fiaHsCer COlporation. . '
e~lisle"Depatrm~ 'orp~l<S and Recreation
.~~~;t
"MeS$itih'1if6w~.1ri~rpptated" .
...J$R.J\~tJt:g~o~,~erY:ides .
!e~Ylv~ia'1.'utdpikeJ~~sSi()p..,
..' ~has~lfqmC~p~e'C(;)ql9ffi*i~n., . .'
>>~em;e.i\Cti~e$'ll~ral~tr.qitUrnori."
I?e~ylv~ii.State!:~ploy~ CteQitUnioD'
..=t~\ll'.'.. ..
~ati9lWCityMoitiageCoipotatiori '. '.
'Yas~gtQJ1Mutual1:I9tlxe~.~c;
, . PtudentiaJReJocittionSetyices .', '
~et'sCn2iCe. '., . ' ...,.......
' .Matlc~tIntel1igen<:e;IriC9tP,ora~ . . .', ..... ..
UPit~1'~lqjhoneErnPJoyee$ Fe4erW, (:teditJ.J.robjl,', ,
C~b~Ial1dCoutity~oltUtMs$ion~l's" .....'... "
.' JA11~ltE-ll,teipri~esMbrtgage~<<?rpOhl.tion,_.,'
.~~c~on(Jb~~e ' . ....'..,' ......."'. ',' , ,
"PP~htdilstril(S'~~rBQrated . .
'GettYsb~CoJ1.e~ .......,. ',....... '.. .' ........ . '.'
'Red~el0PWtmt Auth()tityqfCtimb~rlaJtdc' C6lti1ty
ttepQtdD~taApph1is~ S~i'vices,mcOrpof9~e<t.
F.. .Ji!.'. stUllite~lFederal Sayiiigs As.. sOcl."att."<m . '. ..'
'. '. 1" li......:.l_ '. ., ".". . . .
FUfton~
UnftedSfafes~sha1i:Servi~ .
. GNtACMottgage Corporation
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OilstownBank . " ....
.Le*rkennyFedetaI CtediiU1)jon ..'
Bai)cPlusMortgageCorpOtatiOh
Co~wel1BankerReloCati,oit Servi(;e~,fucorporated
Central Pennsylvania Savings Bank
, Mellonllank
ProYid~1it Home Mortg'lge Corporation
Various lawnnns and individuals
15
PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS
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March 13,2002
RE:
Estate Search
The Estate of:
Date of Death (D.O.D.)
BETTY J BOWMAN
11/14/2001
To Whom It May Concern:
Identified below is the account information requested.
1. M&T Bank accounts in which the decedent's name appears:
Account
Type
Account Number
Account Title
Opening Branch
D.G.D.
Balances
(Includes Accr.
Int. )
$8749.23
$36,663.71
Accrued Interest
CHK
SAY
404438
15004200018411
BETTY J BOWMAN
BETTY J BOWMAN
4334
4334
$.00
$96.27
2. Loans, Mortgages, or other obligations titled in the decedent's name
Account Number
Amount Owed
Account Description
No Safe Deposit Box titled in the Decedent's name existed at our office.
If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724-
2440 outside of the Buffalo, NY calling area. Thank you.
Sincerely,
M&T BANK CORPORATION
BY:
1j~~
Authorized Signature
DATE:
~~ / '-( ~ 0 J-
Manufacturers and Traders Trust Company · 1100 Wehrle Drive, PO. Box 767, Buffalo, NY 14240-0767
Orrstown Bank
22 S. Hanover St.
Carlisle, P A 17013
Re: Estate of Betty Jane Bowman
Date of Death: November 14,2001
Social Security No. 184 - 12 - 4407
The following is a complete record of the above decedent's accounts as of November 14, 2001
decedent's date of death. If the decedent had a safe deposit box, indicate number cit..;)
Balance on Date of Death
Account No. Type of Principal Accrued Names on Date
Account Interest Account (All Opened
Owners)
\CL'/d \ \ ~~A \b-N..: ~n. 51. lS~~~ 7~7~ ~-\-\1 J \~~ q - J5 ..Q8'
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Signature of Official
Date: \-n -GiJ-
Title: G. '~;'s\('n"{'r ~\'( \.c (? C}~.-c';~-
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Wi[[ow 7liew Auto Center Inc.
1118 Harrisburg Pike · Carlisle, PA 17013
(717) 249-6888 · Fax (717) 249-4647
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Auto Sales, Inc.
1118 Harrisburg Pike
Carlisle. PA 17013
(717) 249-6888 - Fax (717) 249-4647
John Kazor, Jr.
Betty Jane Bowman - File no. 21-01-4072 Attachment to SCHEDULE E
Inventory of household property:
1. Living room:
Upright piano/bench
Console T.V.
Desk
Loveseats (2)
Chair
Marble-top side table
Side chair
Blanket chest
2. Hallway:
Pine comer cupboard
3. Kitchen:
Drop-leaf table
Dry sink
Book cases (2)
Kitchen table
Kitchen chairs (6)
4. Porch:
Table
Wicker chairs (6)
5. Bedroom 1:
Single bed
Chests of drawers (3)
Small tables (2)
Hanging mirror
6. Bedroom 2:
Double Bed
Bedside tables (2)
Chest of drawers
7. Bedroom 3:
Twin beds (2)
Children's chests of drawers (3)
Hanging mirror
8. Basement:
Trunks (2)
Bookcase
Workbench and tools
Step ladder
Extension ladder
Estimated value: $3,500 - $6,500.
ilnst RIill nub mrstamtnt
I, BE'Il'J.'Y ,JANE B(>i~rIAN, of the Borough of CaY'lisle, Cumberland
County, Pennsylvania, declare this instrument to be my last will and
testament, hereby expressly revoking all wills and codicils hereto-
fore made by me.
1. I authorize and empower my executor to sell any realty owned
by me at my death, at either public or private sale, and to give good
and Gufi'le1ent c.eeds tncrefor, in fee simple, as I could do if living.
My executor is authorized and empowered to continue to engage in any
business in which I may be engaged at my death, for such a period as
seems expedient to said executor.
2. I devise and bequeath all of my estate of every nature and
wherever situate to my husband Earl R. Bowman, Jr.; providing he
shall survive me by sixty days.
3. Should the gift in Paragraph No.2 not take effect, I devise
and bequeath all of my estate of every nature and wherever situate to
my children, share and share alike, the child or children of any de-
ceased child taking the share their parent would have taken if liVing.
4. I nominate and appoint Earl R. Bowman, Jr. to be the
executor of this my last will and testament, he is to serve as such
without bond. Should he die before my death, renounce or refuse to
serve for any reason, or die leaving any of my estate unadministered,
I nominate and appoint Jessica B. Shawver, Pamela Bowman and Tim S.
Bowman as substitute executors, also to serve as such without bond,
with the same powers as are given herein to my executor.
5. I hereby suggest that my personal representative retain the
services of Irwin, Irwin & Irwin as attorneys in tile ~ettlement of
my estate. '
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
6fJ day of September, 1975.
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(SEAL)
Signed, sealed, published and declared by Betty Jane Bowman, the
testatrix above named, as and for her last will and testament, in the
presence of us, who at her request, in her presence and in the pre-
sence of each other have subscr~b_~ nam:s a~, witnesses hereto.
'. - ,f?1"---' ') ~("~ (I
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REV-1500 EX (&00)
'* COMMONWEALTH OF
PENNSYLVANIA
. DEPARTMENT OF REVENUE
. DEPT. 280601
HARRISBURG, PA 17128-0601
v
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER -:l { ......0/- 107 iJ---.
COUNTY COOE
YEAR
NUMBER
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DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL)
Bowman, Be Jane
DATE OF DEATH MM--DD--YEAR)
SOCIAL SECURITY NUMBER
184
12
- 4407
DATE OF BIRTH (MM-DD-YEAR)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
11 - 14 - 2001 10/29/1922
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL)
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D 1. Original Return
D 4. Limited Estate
~ 6. Decedent Died Testate (Allach copy otWill)
D 9. Litigation Proceeds Received
/A
SOCIAL SECURITY NUMBER
~ 2. Supplemental Return
D 4a. Future Interest Compromise (dale of death after 12.12.821
D 7. Decedent Maintained a Living Trust attach a copy ofTrust)
D 1 O. Spousal Poverty Credit (date otdeath between 12.31.91 and 1-1-951
D 3. Remainder Return (date 01 death poor to 12-13-82)
D 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) attach Sch 00
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THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO
NAME COMPLETE MAILING ADDRESS
Thomas E. Flower, Esq.
FI~M NAM~(il Aill>li~Je) .
Saldls, Shun, 1'lower & Lmdsay
TELEPHONE NUMBER
717-737-3405
2109 Market Street
Cam Hill, PA 17011
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2) 51,798.36
(3)
(4)
(5)
4. Mortgages & Notes Receivable (Schedule D)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
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8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
(6)
(7)
18) 51,798.36
(9)
(10)
(11)
(12) 51,798.36
(13)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(14) 51,798.36
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
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 D
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
X.a _ (15)
x.aA5 (16) 2,330.93
x .12 (17)
x,15 (18)
(19) 2,330.93
51,798.36
CHECK HERE IF YOU ARE REOUESTING A REFUND OF AN OVERPAYMENT
"
Decedent's Complete Address:
STREETADDRESS
551 Wilson Street
CITY Carlisle
STATE P A
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 2,330.93
00
00
00
Total Credits (A+ B + C )
(2) 00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
152.91
TotallnteresUPenalty (D + E) (3) 152.91
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,330.93
A. Enter the interest on the tax due,
(5A)
(513) 2,483.84
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
ZIP 17013
152.91
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1 . Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - D
b. retain the right to designate who shall use the property transferred or its income; - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D
c. retain a reversionary interest; or - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - B
d. receive the promise for life of either payments, benefits or care? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ l:J
3. Did decedent own an "in trust for"d?ayable upon death bank account or security at his or her death? _ U
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . D
No
~
~
~
~
~
~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DATE
/23/2002
17011
DATE
/13 /2002
For dates of death on or after July 1, 1994 and Before January 1, 1995, the tax rate imposed on the net value of transfers to or to the use of the surviving spouse is 3%
[72 P.S. 99116 (a) (1.1) (I)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 RS. 99116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. 99116(1.2) [72 RS. 99116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
~.,~"."."" *'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Betty Jane Bowman
FILE NUMBER
21-01-1072
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1
DESCRIPTION
3,488.105 Shares Van Kampen Invest - US Gov Fund-A at 14.85
VALUE AT DATE
OF DEATH
$ 51,798.36
TOTAL (Also enter on line 2, Recapitulation)
(If more space is needed, inse- additional sheets of the same size)
$ 51,798.36
, Historical Prices
Page 1 of 1
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Historical Prices - VKMGX (Van Kampen US Government Fund)
As of Nov-14-01
More Info: Quote I Chart I Profile
Start:~
2001
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Date
Open High
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Close*
Download Spreadsheet Format
* adjusted for dividends and splits please see FAQ.
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Questions or Comments?
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http://table.finance.yahoo.com/d?a=10&b=14&c=2001 &d=l 0&e=14&f=200 1 &g=d&s=v... 09/23/2002
Legg Mason Wood Walker, Incorporated
419 Stonehedge Drive, Suite 1, Carlisle, PA 17013.9128
717.258.4363
Member New York Stock Exchange, Inc/Member SIPC
September 19, 2002
Tom Flower
Saidis Shuff Flower & Lindsay
2109 Market St.
Camp Hill, P A. 17011
RE: Estate of Betty J. Bowman
Dear Tom,
As per your request, below is the alternate date of death value for the VanKampen
Government Bond Fund held by Betty Bowman in certificate form.
Quantity
Security
3,488.105
High
Extended
Value
Low
Mean
Van Kampen Invest- 14.41
US Gov Fund-A
$ 50,263.60
14.41
14.41
If you have any questions, please give me a call.
,/Sine~elY,
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J 1/ii}! A. Ferrari
llifiancial Advisor
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