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HomeMy WebLinkAbout02-05-79 "?, he, '") ~ - =1 f' / t"J - "\ .:-"-:> (: RCC-33 (4-73) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS ~<i l'~ \. J l.!, \ . ", '-' RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPORTANT: This return must be completed in detail and filed in duplicate, with aU attached, with the Register of Wills of the County where decedent resided; Return is due within nine months after date of death, unless an extension is granted by the Secretary of Re'.tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF J. Leonard Hertzler, A/K/A .Jam~s L Hertzler STATE FULL NAME OF DECEDENT) } AFFIDAVIT OF EXECUTOR Cumber landCounty Arp~I'/~fsirj..tfrlJftl , Late of ITpppr Allen Twp State of Pennsylvania } ", r.l1mberland James N. Hertzler, =:Admi:Jti!l:lf6te= of the estate af the above-named decedent being duly sworn, depose S County of Executor and say Decedent died May 8, 1978 (MONTH) Name and address of attorney or } other authorized representative to whom all correspondence should be mailed. (DAY) , 19_1 testate leaving a last will, copy of which is hereto attached. } (YEAR) ~MtiflU!l Wi11iRm T. Sl1ndClY 39 West MR:in Sf": MprhRr)i('sbl1rg, Pa 17055 That as SUCIL Executor deponent is familiar with the affairs of said estate and the property constituting (EX ECU TO R-ADMINI ST R A TO R) the assets thereof and their fair market value. Tha tat the time of dea th there was no safe deposi t box re gis tered in decedent's individual name, or jointly wi th, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT The First Bank &~ of Hcchanicsburg, That the contents of said safe deposit box or boxes are itemized under Schedules B of this return, with the exception-of the following, for the reasons hereinafter set forth: See: No Value Items That Schedule A attached hereto and made part hereof sets forth fully and in detai I all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons gi ving al so separately the accrued in teres i thereon, if any, down to the las t interes t day prim to decedent's death in the case of savings banks, and to thl' date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of indebtedness of the United States to the de- cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever. kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mcrtgages held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death, with the linarket value there- of at such time. "CC-34 (4-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENt SCHEDULE "A" REAL PROPERTY *' Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent as tenant .in common with another or other, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The real property located In the Commonwealth of Pennsylvania should be (1) (2) (3) described by lot and block number, street and street number, together wi th DEPARTMENT a general description of the praperty, with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title; If a farm state number of a- FOR YEAR OF ESTIMATED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEATH In th Is space) to be listed (In Schedule "F" and must not be deducted from this schedule. NONE NONE fJone / Insert this total opposite "real prope. :}", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. NONE RCC -25 COMMONWEALTH OF PENNSYLVANIA TRANSB~R INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY Item No. 6. 7 . 8. 9. 10. 11. INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be li~ted under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. ITEM List and describe fully UNIT ESTIMATED VALUE MARKEr VALUE DEPARTMENT VALUATION (Do not write in this space) 1. 6,[;33.75 1 '1 .97 2. Savings Acct. #501-426-1 in The First Ban & Trust Co., of Mechanicsburg, Pa. ~r ~.... Balance on date of death Accrued interest 4/1/78 to 5/8 78 Certificate of Deposit #3904 issued in-na e of Mary E. Hertzler (died Dec. 3, 1977) o~' J. Leonard Hertzler by The First Bank & T ust I Co., of Mechanicsburg, Pa., on Oct. 30, 1 74 I in face amount of $4000.00 for term of 12 mos. I with interest at 5-1/2% payable annually i Face value I Accrued interest 10/31/77 to 5/8/78 I Checking Acct. #130-406-2 in The First k A4 & Trus t Co., of Mechanicsburg, P a. 2- _ \~ :;.>',1 /' Balance on date of death J ~I Return Premium--Nationwide Mutual Ins. Co.-- . Comprehensive Family Liability Policy 58B 132931 Return Premium--Nationwide Mutual Ins. Co.-- I Mobile Homeowners Policy 58 MH 007165 1967 Oldsmobile sedan at sale price 1969 Fawn Mobile Home at sale price Household goods & furniture at sale Premium Refund - Capital Blue Cross Refund for overpayment - Harrisburg 40.00 --I. '\ / / $ 6,633.75 11. 97' , ? 4,000.0 116.11 4. 62.00 4, rJOO . OLl 115.11 3. 1,:;3:;.35 22.20 5. 62.0 500.00 5,000.00 68.45- 65.45 40.00 500.00 5,000.00 :;e,.!+5 5.45 price, HOspi al Household goods) furniture Bed Lawn mower Rocker TV (black & white) Radio Toaster Toaster oven Wrist watch Iron at appraisal: $ 20.00 5.00 25.00 20.00 15.00 5.00 5.00 10.00 2.00 107.00 '107.00 107.00 Insert this total opposite "Personal Property", Schedule "B" in the" As Reported" colW1ll1 on the last page of this return. x X $ 18,263.28 ~~18,2lJ3.23 Rec - 36 COMMO\WEALTIl OF PENN~YLnNIA TH.ANSFFR INHEIUTANCF TAX SCHEDULE "e" TR\\T"T'EHS HESIDF:XT DECEDEXT (1) Dhi decedent, within two years ofdeatll, make any tr'IUlsfer of any material part of his estate, without receiving a valuable and 'idequate con~;ideration therefor? (Answer yes or no) No (2) Did decedent, within two years of d.?ath, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) No (3) If the answer to (1) or (2) above is :in the affirmativ'? state: (a) Age of decedent at time of transfer (b) State of decedent's health at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) No (a) Was there any possibility that the property transferred might return to transferer or his estate or be E:ubject to his power of disposition? (Answer yes or no) (b) What was the transferee's age at time of decedent's death? __ (.5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impl iedly reserves for his 1 ife or any period which does not in fact end before hi,; death: (a) The possession or enjoyment of or the right to income from th(' property transferred? (Answer yes or no) No (b) The right to designate the persons who shall possess or enjoy the property transferre,l or income therefrom? (Answer yes or no) No If;) If the answer to (5) (b) aDove is in the affirmative, state whether the right was reserved in rlecedent alone or others (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) No (8) Did decedent, at any time, trans!'er property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend. or revoke, or which cOllld revert to decedent under terms of transfer or by operation of law? (Answer yes or no) No (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) NOTE 1: The answers to these questions shoul d be supported by affidavi t hy tlle atteTllting physi cian as IFdl as a copy of the death certificate. :,OTE 2: If answer to any of the above questions is yes, set forth below a description of the property trn.nsferred, it's fair market value at date of death, dates of transfers and to whom trflnsferred, with relationship of trflnsferees to decedent, 1.1' any. Submit copy of any trust deed or instrument, if trans- f2rs aI'" claimed to be non-taxable, also subm1.t detailed statement of facts on which sald claim 1.s based. NOTE 3: List applicable property below in manner in which provided in Schedules A, il, or E. ITEM DESCRIPTION MAIUmT VALUE (Es tima ted) DEPT. V,\UJATION (Dept. Only) I None None fdone Insert this total opposite "T:ransfers", Sehedule "C" in the "As Reported" column on the l,'ist pag,e of this return. None RCC-37 (12-63) COM~tONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCBEDt'LE "D" BEI'\EFICIARIES TIONSHIP ! SURVIVED i -children or r DATE INTEREST OF ate children DECEDENT I OF BENEFICIARY volved, set ST A TE YES I IN ESTATE this fact. ) OR NO I BIRTH ~h~_~~__+~~~~, 1932 One-fourth -- ; --~ -- r I r , I -----_..__._~,--- -----.--..-...----------- I I i Yes Apr. 11. 193i One-fourth .---+- ---...------...----.------.-- I '-1 -ImL\ B~NEFICIARIES AND ADDRESSES (If step (Frate tull names and addresses of all who i illegitim have an interest, vested, contingent or other-! are in wise, in estate) i forth r- I Dau -+----- Mp~h"Ilicsbllrg. Pa. '1705~ I -4-- I Son I i Emma Jane Thornton 612 Wingert Drive JRrneR N Hertzler Route 1 , Box 63 __~inzer, Fa. 17535 _Edna M. Litwiller I Da1.lght~!"_____~ Yes ~ar.19,193{ i One-fourth ------Parnell, Iowa 52325 I ------------------ --------1-------------- --------- -~- -------_ _ _________ __+---'s.Q..I1___ _ ___ Wpst T,ihert:y, Ohio 41157 Don::lln F. Hert:~d er ; Yes I I ~ I u1y i lo~one-fourth I I L ! I I i I I I ~--,-.-.'.o__..".-----__ r --------------+-------------------+------------ I ' I : i -----------------4--_____ i I i I +~--..M..-,.-__:::_--.i--- i : ~----"--.,---4_-.. i ! I I I --4-- I r I r ! ----+ I I , 1- --------------------1------- --- I -f-- J -+- I I ! r- I I , r I I I I -- i 1 D"'ponent f'urther says that 311 the above-named beneficiaries are living at this time except below: I I I i I I --- ---- -- ------------->-------------------4- - i --~--_...--_..~~-_._--.,._------_.._......-., . I I !'lAME DATE OF DEATH RESIDENCE None ----+- I -----.,-.----.-,' -_.~.._.- ...J--____~______.__. .____.__.._.._.__.J.,_________....._.____~__..___ " .3 " 1"""'l ~-<.. v;:: s:: 'i:i Q) 6 .-< Q) ::1 6-0 '"d Cot u ~ g: 2;u~ ~~t: u :::i 0 ~ 6 ~ ~ ~ Real Property Personal Property Transfers SUMMARY (Sch. "A") . .(Sch. "B") ...(Sch. "e") ( 1 ) (As Reported) $ -0- $18,263.28 $.,.,.0,.,. $ -0- $ $18,263.28 (2 ) (As Determined! -0- $ $ 18,263.28 $ ,.,.0- S -0- $ $ 18,263.28 Gross Taxable Estate t- '>::l I i I z Q) II :: w '" I ~ '" ..J c::; Q) >-< "'" J:-l (.) < W 0) (]) rI} I (f] ..-!.o - ..... < -< N . +' 0. .~ =: ~ \.>.. H 3 ::; =-- A.. 0 0) f-- ~ A.. -r 1: -< ~ -< \oj -- : :l: :l: W C 1:1 ;;, f-< ~ f-< (-< U ill C = Q I': ..... "" -< J:-l ..-! m ~ 'Z 0 H ~ 0 (-< m ..-! rl ~ -< 7. (f] c cr H 0... ~ W 0 0) <.0.. I- 0) J:-l .d c 0 ..J OJ E = ,.... :::: ~ 0- :J ...... .... c W . 0- U ~ ~ r:J :::J ili .... (-< <.0.. ;... ~ I b 0 .- 1\ (-< ~ .';:: -< <.0.. .c' E 0 ,- ..... ili :: ~ ,. ...... 0 ~ ,.. cJ ;;.. .-r: ~ U ..... RRSIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY RCC-;38 CQMMONWE/\LTH OF PENNSYLVANIA Tni\NSF1~n INHERITANCE TAX IJ'iSTRt'CTIOSS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name \ unit percentage Estate DEPARTMENT VALUATION Address and Relationship of Co-Owners, and Place Value Share Valuation CAUTION-Do not Write of Record of Instrument, where Real Estate. ! - In This Space. Value of Value of Entire Deceden t' s property Interest None None i\Jone I I I \ I t t I I Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. RCC-39 (8-77) County, Number and Name File Number Date of Death Estate Name Hertzler (LAST NAME) 21 Cumberland 21-78-0250 5-8-78 J. Leonard (FIRST NAME) (INITIAL) SUMMARY COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT REPORT OF INHERIT ANCE TAX APPRAISER I, the undenigned duly appointed Inheritance Tax Appraiser in and for the County of Cumberland Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedul es "A", "B", "C", and" E". Dated: F phT'urlrv 28, 1979 ~ "*4 ~ 1) "JuIJ;: LeJt~l .'-{ II ." INHERITANC AxtPRAISER REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTER OF WILLS ADJUSTMENTS INVENTORY VALUE AS APPRAISED ~ODE (HARRISBURG USE ONL YI REMAINDER APPRAISEMENT CODE Real Property (Schedule AI $ -0 00+ 92+ Personal Property (Schedule B) 18 263 28 10+ Joint-Held Property (Schedule E) -0- 20+ Transfers (Schedule CI -0- 30+ TOTAL GROSS ASSETS Ji18 263 28 Less Debts and Deductions 40- 93- (SCHEDULE FI CLEAR VALUE OF ESTATE Valuation of life estates or ~ PRINCIPL.E FACTOR VAL.UE CODE annuities....................._ $ E t= ESTATE TAX ASSESSMENTS _ $ FOR USE OF REGISTER ONL.Y Tax on $ Tax on $ Tax on $ Tax on $ T ax on $ Exemptions T ota I Es tate CODE COMPUTATION OF TAX $ $ $ $ $ 2% 6% 15% * TOTAL TAX $ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BA LANCE Less 5% of tax if paid within 3 months after death $ $ t= $ BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from to AMOUNT OF ESTATE TAX ASSESSED Estate tax paid $ $ BALANCE DUE Add interest elt rate of 6% from to c $ $ $ $ TOTAL TAX BALANCE $ PAID $ Supplemental Codes: (FOR USE IN HARRISBURG ONL Y) 48-Adj ustment 49+Adjustment 56-Annuity 6O-Life Estate 92+Remainder Appraisal 93- Rema inder Dedu cti on 93C-Charity 94-Remainder Residue 96-Success i ve Li fe Estate FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. * R E V-5IS (S-78) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT James N. Hertzler (Executor or Administrator) In Re: ESTate of~_.LaQllilrd i:ertzler ___Cumberland County - File No. 21-78-0250 Dear [V':r. 'i8rtzler: You are hereby notified that the original appraisement in the estate of__ J. Leonard Hertzler has been fjled in the office of the Register of Wills of r:11ri1:..,Rl"l <'1nrl County on February 28 , 1912., Said appraisement reflects the following valuations: Reol Estate____ Ilone Personal Property ,,~18,263.2B Transfers__ 0Jone Jointly Owned ;'Jon8 Total .,;18,263.28 As to such tax that is paid within three months from date of death, 0 five (5%) percent discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months when death occurred from December 22,1965 to June 16,1971, inclusive; ond twelve months when deoth occurred prior to December 22, 1965) from date of death, interest at the rate of ~ix (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days offer receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1 DOl, P. L. 373. Date _-1C-_a..hr.~2':l-1-_-19-29____ Si gned --// J/I'H /~ 9- ~'-"Ad /f LI'/____ Title Chief _Inileri tanc8 Tax ..poraiser ~ -----....-.,.'0..,. Note: This is not 0 bill. REV-457 (8-78) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DAit: -..E8bruary 28. 1979 COUNTY Cumberland FILE NO. ,-1-78-02~IL_ Whereas, J. Leonard Hertzler late of Upper Allen Townshio in the County of Cumberland Commonwealth of Pennsylvania, having died on the Bt h day of Mav 19 2!.i., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Gloria J. Richard , an appraiser duly appointed according to lavl, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth herebY expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. DESCRIPTION OF ASSET UNIT Appraisement VALUES Made ;"or inheritance Tax Pu r poses $ RI3al Estate [Jone -0- PI3rsonal Prooertv 1118.263.28 18 26 28 Transfers None -0- Joint ProDertv i'Jone -0- Total Estate :,h 18.263.28 1;18 ?G 2R I - I- I I i 1 I - Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this 28th day of FRbrucuy 19 23-. /JIJ ' . f Jt), 1: .1 I .....w~~ -'T al m I" If d )uY ./ . Appraiser 1B'6 Brookwood St. (Number and Street) I !arrj R hllT'n.., 171 ?7 Pe , nna. (Post Office)