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HomeMy WebLinkAbout01-1166 PETITION FOR PROBATE and GRANT OF LETTERS Estate ojFr/f t.....yjV K. /J/OA'ji{>) S"d..,v also known as No. To: 21-01-1166 Register of Wills for the , Deceased. County of (""t-' rn,fpH ~ A.//l in the Social Security No. I "J $~ - "7 - <) 7 l?1 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executC1~ in the last will of the above decedent, dated 0 c. -r (y, I erg 7 and codicil(s) dated ^J.~ II}#' named ,19~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in (' VI11I3/Z"f{ t."./~:!/) Cour~, Pennsylvania, with h ~ ~ last zmily or principal residence at CL;;Rd';';D r P,.//fSEJAh;' f, .1E11I'fltll'..lf-n~"" (/iA/TL"R. ? 5: C. 'd7?FAlpN r O~ j C/f7J? It r-I E.' ~ (list street, number and muncipality) Decendent, then ------..!lL years of age, died ~C- I D t:z ~~oo, , at Ct./fRe IfJIJIVf J,)V,Iu':l'!'IM:r.j... flEt,.+I, t'-A.ptJJt.I C&A/ff/?, 37S" ~ePl()~r /)~, c~h/lp.- ;~/1 Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered f~probate; was not the victim of a killing and was never adjudicated incompetent: " "JIVE OF rf,~ I'f-h~t/t: 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 N/r' situated as follows: IT I $ $ $ $ dS2'D3 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters -res r AhJJ:r""TlfR/ (testamentary; administration c.I.a.; administration d.b.n.c.La.) theron. '" 'V' u 0: '" ~3 '" ... e<:'" 0: -00 c''::: C";$';: 3~ '" '- :; 0 ~ 0: OJ) Vi E ~~~/ m/)~~. (7 , :IJ:~~ ~~ 17cJ~r() j?}rdAN I cSh uk' I. ' . OATH OF PERSONAL REPRESENTATIVE COMMONWEAL TH OF PENNSYL VANIA 1.. ss COUNTY OF CUMBERLAND J The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affi"med and sub",,,bed c:J, . ~~~ ~ ~ before me this 21st day of ~ DECEMB ~200 1 ~ l::: ~ ~ No. 21-01-1167 Estate of EVELYN K MORRISON , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW DECE~BE!L26 ___ __ .. _ }5:~2..QQL. in c,;::~ici,=ralion , L' t;' . ; i i_', ; ,-~!: the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated October 14 1987 described therein be admitted to probate and filed of record as the last will of EVELYN K MORRISON and Letters Testamentary are hereby granted to F. TAMFC:: M()"R1HSI1N ~/f(!$:f!unfn'~)A.v~ Re ster of W\lls ' - - J FEES Probate, Letters, Etc. ......... Short Certificates( ).......... Ite&~ra~ion ................ JCP $ $ $ $ 5.00 TOTAL _ $ 29.00 Filed DEC... .21 ~. .2001. . . . . . . . . . . . . . . . . . . . 18.00 3.00 3.00 ATTORNEY (Sup. C. 1.D. No.) ADDRESS PHONE C(l l:'~ C'J CL ...- N c...J Cl .- p .;.) . .!::l t:s::: -:u= Go lJ (I." ~". '":- . ~":''''' C;, 'l....,') U <tl ~a: ro ~";l N a-. ...- N c..::l c::J J.) ..0 Cs:: 0)= Go p I I I i I lct~t Bill tttW QJt~tmntnt 21-01-1166 o F EVELYN MORRISON K. I, EVELYN K. MORRISON, of Apartment 707, 130 South Third Street, Harrisburg, Dauphin County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my LAST WILL AND TESTAMENT, in the manner and form follow- ing, hereby revoking and making void all former Wills or writings in the nature thereof by me heretofore made: ITEM I - I direct my Executor, hereinafter named, to pay all my just debts and funeral expenses as soon after my decease as is practicable. ITEM II - All the rest, residue and remainder of my estate, whether real, personal or mixed, of whatever nature and description, and wheresoever the same may be situate at the time of my death, I give, devise and bequeath unto my son, E. JAMES MORRISON, of 41 0 Wren Court, Mechanicsburg, Pennsylvania, providing he is living at my death; otherwise, to his wife, EVELYN M. MORRISON, likewise of 410 Wren Court, Mechanicsburg, Pennsylvania. ITEM 111- In the event both my son, E. JAMES MORRISON, and his wife, EVELYN M. MORRISON, predecease me, then I give, devise and bequeath all the rest, residue and remaillder of my estate to my grandchildren, MICHAEL E. MORRISON, of 387,37 North Linden Avenue, Zion, Illinois, and WILLIAM J. MORRISON, of 447/T Benner Road, Allentown, Pennsylvania, share and share alike. , ,f 7, tf/ <..J<-~?"I / r . )ftt~'k h0..( SEAL) t? EVELYN K. MORRISON -1- I I I I I I' I I I I , I ITEM IV - Should either of my said grandchildren fail to survive me, then the share my deceased grandchild would have taken, if living, shall go to his issue, then living, share and share alike. ITEM V- I do hereby nominate, constitute and appoint my said son, E. JAMES MORRISON, to be the Executor of this, my LAST WILL AND TESTAMENT, to do any and all things necessary for the com- plete administration of my estate, providing he is living at my death, and I direct that he shall serve without bond. ITEM VI- In the event my said son fails to qualify as such by reason of death, disability, or unwillingness to serve, then I do hereby nominate, constitute and appoint his wife, EVELYN M. MORRISON, aforesaid, to be the Executrix of this, my LAST WILL AND TESTAMENT, providing she is living at my death, and I direct that she shall serve without bond. ITEM VII- Should both my son and his wife fail to qualify as such by reason of death, disability, or unwillingness to serve, then I do hereby nominate my grandson, MICHAEL E. MORRISON, afore- said, to be the Executor of this, my LAST WILL AND TESTAMENT. and I direct that he shall serve without bond. ITEH VIII- I direct my Executor, or Executrix, to retain EIkffiR E. HARTER, ESQUIRE, of Harrisburg, Pennsylvania, as the attorney for the administration of my estate. IN WITNESS WHEREOF, I have hereunto set my .11\ this /4- hand and seal to this, my ,''''' 'S,' ...-- da y 0 f ~.- t U-'-_.<.A..-. LAST WILL AND TESTAMENT, A. D. 1987. //" .~/.,' J;"" , /1ft" .?,,:; "- ii/ 'J~'/ 01 /! A-a vU' <~~'>--' .L E LYN K. MORRISON ( SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Executrix, EVELYN K. MORRISON, as and for her LAST WILL AND TESTAMENT in our presence and in the presence of each other, we, believing her to be of sound and disposing mind, memory and understanding, have, at her request, hereunto subscribed our names as witness thereto, in the pre~nce of eac? ot er and of the Testatr~x: L ~ f. Ii ~ RESIDING AT ~,,"I-'"':1~7i '~(.L.~"u.<-.Q---<.~ RESIDING AT; .l, L--<-"-~1.d " V -2- i?t-. \. 'I r ttj tr:l .. t"'I ~ = == e! ~ ttj ~~~.~5 ~ III i:l ~ ~ 0 Ooli'il >2j ~~:Il8=~ ~i~ >~ ~ a l:d ~ .. t-3 ~ Ii ttj QO ~ ~ t-3 tr:I t:;; ~ ./~j) r .:.~ ).." ~,\ :... . \, + ~ \.0 00 " tr:I <: tr:I t""l ~ l^1 . ~ o ::0 :;0 H CJ) o z ~Q :: ((' ::1":"' Cj -: ('\ )0..' ...~' .,J.' ....'t I~ ~ ..... . ~ : ~ : d - xi€' (t; (') :.":':! 0 -, 'tJ r) f~ C> r;.. o CJ N - I.' '.-; ;, t~ ." N N (Xl c: 9.. 21-01-1166 REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS codicil (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that present and saw the testat , sign the same and that signed as a witness at the request of testat_ in h presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this day of 19_ (Name) (Address) Register (Name) (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS , . E -sAmES" m"/?.-?I5:'(UV -E//EL.Y;V JJ? m,,/fA'IS~ (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of codicil will that they presented herewith and codicil believes the signature on the will is in the handwriting of testat...I.i.x.- of (one of the subscribing witnesses to) the EVELYN K MORRISON to the best of _ theiL- knowledge and belief. c~m~ (Name) Sworn to or affirmed and subscribed before me this 21st _ day of ~EMBER >9< 2001 . ~r~"~Jr"')/M/4"'1r-ie ~,f1 Register (Address) ~ fYI, rn (Name) (Address) (' ~3 c0i Q) Ci- a: 00 \":1 N 0_ ...- N c..J Cl (.:.1 ,.,;:) -;:;: s:: ~I;) == 0c 13 REV-1500EX 'o-DO . REV-1500 w >- ::.::~cn ,,"'''' w"" ",00 "",~ ..'" .. " COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPI 280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT I- Z W C W U W C DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) /.;(- /{J-&t1CJ/ Sipr O<b 14/0 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) 01. Original Return D 4. Limited Estate 06, Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D2.SupplementalReturn D 4a. Future Interest Compromise (date of death after 12-12-B2) D 7. Decedent Maintained a Living Trust (Attach copy ofTrust) D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) /'2...~9...o..S-= FIL;NU~_ 0/- //6~ . '2 ~ _____ COUNTY CODE YE NUMBER SOCIAL SECURITY NUMBER ) S- c07 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Return (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) z o ~ ...J ::::l !::: Q. oct U W a:: >- Z W " Z o .. '" w '" '" o " NAME E.: -:Ji:I rn € s COMPLETE MAILING ADDRESS Lf I [! U)/-{ EN ci ~lTG h"'T/l/1C-ShUI?Cs-; f/l 1705-0 S"o;tl (1) (2) (3) (4) (5) ~ ...------ ~ ~ ,:;($ 603 FIRM NAME (If Applicable) TELEPHONE NUMBER I - 6q7- tt5'6'7 (6) ....---- 1. Real Estate (Schedule A) 2 Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule DJ 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12 Net Value of Estate (Line 8 minus Line 11) (7) ~ (9) %(" '7 0 5". (10) 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Z 15. Amount of Line 14 taxable at the spousal tax 0 !;;: rate. or transfers under Sec. 9116 (a)(1.2) I-' 16. Amount of Line 14 taxable at lineal rate ::::l Q. 17. Amount of Line 14 taxable at sibling rate == 0 18 Amount of Line 14 taxable at collateral rate U >< 19, Tax Due ~ D 20. ;..."':,-.; (~ 'I" ;.oFFlcIA'L::DSE ONLY ~ :0(1) j'.'-, ..... j ^;';'.? D ':', c-:J N 1 I Z" , ""D I'."J f.j CO L (8) --l\:2s-a03 (11) (12) (13) ./'r~705 n (14) o x.O_ (15) x 0 (16) x 12 (17) x .15 (18) (19) 0 ----- Decedent's Complete Address: STREET ADDRESS Tax Payments and Credits: 1. Tax Due (Page 1 Line 191 (1) 2. CreditsJPayments A. Spousal Poverty Credit B. Prior Payments C. Discount lioS'o o Total Credits (A + B + C I (2) o 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty ( D + E ) (3) 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) o 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (51 (5A) o A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0 Make Check Payable to: REGISTER OF WILLS, AGENT II" "'il~llIIUIIf---.'" -. .nll[ ~ '] --~--'_J.l -1\ l .:t_r1IIU.!tl~_i PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS ~ ~ W ~ ~ 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;... b. retain the right to designate who shall use the property transferred or its income;.. c. retain a reversionary interest; or.... . 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? .......... . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.. 4. Did decedent own an Individual Retirement Account, annuity, or other non.probate property which contains a beneficiary designation? .... Yes ......0 ....0 o o o o .0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare thaI I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete Declaralion of pre parer olherthan the personal representative is based on all information afwhich preparerhas any knowledge SIGNATURE OF PERSON R~.NSi ADDRESS SIGNATURE OF PREPARER 170.)'0 DATE IOJ.-a./- ,01 DATE ADDRESS !Ii!l!!___.IIE.~'ilBI.ll!ll.I_:\}~~.~ll_...t'illlli'lliM~~_!IWlt 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 for the use of the surviving spouse is 3% [72 PS 99116 (al (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 (al (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 Juiy 1, 2DOO: 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 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's Iineai beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(I)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's sibiings 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. ~"., R"""''''''.97I. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF .--- .J'::: (/ K /....-'I/IJ SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY /-(. PlO-f' tf( so"z/ I FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION DkC~OIFf/// PfiTi-<"l'Jr !tr;:CfJUNr hf CJ.,~ YJ1PU;(.I1 tJUtUFfl"C /fJ./p !?e:!>/fJ, I (/THio,V q;;',.vrlS~ :~P7.!/ cl ~)7)PUA-rr RD. ell-I? I IS /'-=; ('If VALUE AT DATE OF DEATH ~5-d~3 TOTAL (Also enter on line 5, Recapitulation) $:25'3.03 (If more space is needed, insert additional sheets of the same size) REV-1511 EX.f"\12-99) . . ~.' ,.I~~,'~ ~~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF ell ~J-'l;v /.( /lJO/f/P/5o/!/ . FilE NUMBER ITEM NUMBER DESCRIPTION AMOUNT A FUNERAL EXPENSES: 1. (?) ch it-R D S"o /L) ru A/~-/{'/fi- HOYne t: ~/lJC41t / ,o1! L 7 DJ1) ~ ~~bcIDO dn(I<F In v IT /f' /J 't) :;U;?elf //1 s- 0/\ B ADMINISTRATIVE COSTS: 1 Personal Representative's Commissions Name of Personal Representative(s) ---- Social Security Number{s)/EIN Number 01 Personal Representalive(s) Street Address City ----_____________.______ State_____ Zip Year(s) Commission Paid: 2. Attorney Fees V" 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant ~ Street Address City State _Zip Relationship of Claimant to Decedent tt" $:3q 4. Probate Fees .zer. 5. Accountant's Fees ------ 6. Tax Return Preparer's Fees ------ 7. TOTAL (Also enler on line 9, Recapitulation) ~ 70S DO Debts of decedent must be reported on Schedule I. (If more space is needed, insert additional sheets of the same size) REV-1513 E~g,.OQ) '_ . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF L:t/EI-i,v /-(. JJh~~~ICOttl FILE NUMBER 1. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under $"_ Sec. 9116 lal 11.2)] --- ,/Vi So .1 . ""1/"....,.6:" e: . -TIT)J7~~ I'I(OlfffJ :SO/I) /V 0<--::> ~ ~ Lf \ 0 uJtX,E/lJ or l/)l?ChItNI{.S-!ouIi'61 r~ /7oSc) NUMBER I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV.1500 COVER SHEET II NON.TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON. TAXABLE DISTRIBUTIONS ON LINE 13 OF REV.1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) /-. CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: E liE tf /t/ K JJloA"/f'/so,A/ Date of Death: 1)Ec I D. d R7tfJ I ./ Will No. ~ / -I!) j.- /J 6~ ' Admin. No. .2 t:) Co') I - 0 I / f{, , To the Register: I certify that notice of (beneficial interest) 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 . "p..,e.-c;. ~ :;20= I Name Address ~ :r;m.c's /l!o/~rf/.Jt:fV Lilt) v4'e7LI Ci/ J7J~Cj//7VI'- S.6(//?~/~10'r~ Notice has now been given to all persons entitled thereto under Rule 5.6(a) except (}dJIV (btft;J) /l)1lJ1}LI /If' ~)Jr/CJj-/(IY ]).e-.::::. :;71, g~t?1 , ) S 1-/ S I Z:lJ /} j~I..IE . Date: Signature \-0 9 r"'l e.- N I z <:::e: J ;1) :..,i _ ..0 ,..) ~ -t:s= ~u = iX ......w ~ au N'm'~.-v mo !llLV~ Address '1 J 0 uJ/W./Y7 d . '77Z~<~ fA I 7tJ.ro Telephone (717) 097- i{rS--7 Capacity: ~.p~rSBIlIl:I Rq.)[t:~t:lllaliv"e ~ .h XIc(,Jrvl?-. Ct>tth.K1 [". ,"'~r<:()nal represelll~ ~t u STATUS REPORT UNDER RULE 6.12 Name of Decedent: j:[ tI E/...'jA,1 K. ,/JJ{),f/f'J S-tt>"v Date of Death: ~c 10. c:< Dc? / / Will No. :1. / 0 / - 0//6 t. Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. Stat~)Nhether administration of the estate is complete: Yes ^ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? yes)( No . 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 No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. N P - E d~ ::;;. , "'l f''' ....J~ ~'~V>UM mOA~ )l~n re . ~'- //V .:). m<J~-<<1 So,v ..E. ~/Jff.1 /,?Z"f?A-'>/SO# Name (Please type or print) lj/tJ W/:GtJ (,r:!lJ-c:.k,tl;csht/Jf6A /7ojo Address ' 0/7) 617-- C/J'j/7 Tel. No. Capacity: ~onal Representative Date: c2-I/- O(L ~? ....-;;::- C'__ fV) .:0 lLJ L..t.. Counsel for personal representative ( MAH : rm f / AM 3 ) \.. /'7-<:29-0- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Rf3C-L DATE ESTATE OF DATE OF DEATH FILE NUMBER !\ 8 ~NTY ACN 02-11-2002 MORRISON 12-10-2001 21 01-1166 CUMBERLAND 101 p,~, ELVIN J MORRISON 410 WREN CT MECHANICSBURG '02 FEB 19 '* REV-1547 EX AFP llZ-DDI EVEL YN K PA 17050 C:bH Cumt\ 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 ~ REV =i5'4-j-Ex--"FP--n1f:ooY-NoTicE--oF-YtiHEififANCE-Ti;C-jrp'PRjfisEi..-iNT-:--"iroWAifcE-oi------------ - - --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MORRISON EVELYN K FILE NO. 21 01-1166 ACN 101 DATE 02-11-2002 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) .00 .00 .00 .00 253.03 .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/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) ClO) 6,705.00 .00 (11) (12) Cl3) Cl4) NOTE: If an assessment was issued previously, lines reflect figures that include the total of 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 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 253.03 6.705 nn 6,451.97- .00 6,451.97- 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = .00 X 045= .00 X 12 = .00 X 15 = (19)= .00 .00 .00 .00 .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 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.) RESERVATION: Estates Df decedents dying Dn Dr befDre December lZ, 198Z -- if any future interest in the estate is transferred in pDssession or enjoyment to Class B (collateral) beneficiaries Df the decedent after the expiration of any estate for life or for years, the CDmmonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (cDllateral) rate Dn any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section Zl40 Df the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). PAYMENT: Detach the top portion of this NDtice and submit with your payment tD the Register of Wills printed Dn the reverse side. --Make check or money order payable to: REGISTER OF KILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office Df the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hDur answering service for forms Drdering: 1-800-36Z-Z050; services for taxpayers with special hearing and I Dr speaking needs: 1-800-447-30Z0 (TT Dnly). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, Dr disallowance Df deductions, Dr assessment of tax (including discDunt or interest) as shDwn Dn this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department Df Revenue, BDard Df Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' CDurt. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the bDDklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errDrs. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5Z) discDunt Df the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nDt paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as yDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: Interest is charged beginning with first day of delinquency, Dr nine (9) mDnths and one (1) day from the date of death, tD the date Df payment. Taxes which became delinquent befDre January 1, 198Z bear interest at the rate Df six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000548 199Z 9Z .000Z47 1983 16Z .000438 1993-1994 7Z .00019Z 1984 llZ .000301 1995-1998 9Z .000Z47 1985 13Z .000356 1999 7Z .00019Z 1986 10Z .000Z74 ZOOO 8Z .000Z19 1987 9Z .000Z47 ZOOI 9Z .000Z47 1988-1991 llZ .000301 ZOOZ 6Z .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becDmes delinquent will reflect an interest calculation to fifteen (15) days beyond the date Df the assessment. If payment is made after the interest cDmputatiDn date shown on the Notice, additional interest must be calculated.