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HomeMy WebLinkAbout11-29-78 '" RCC-33 (4-73, COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPORTANT, This return must be completed in detail and filed in duplicate, with all 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~enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF } AFFIDAVIT OF K~~K EXECUTRIX X<<'>>NIS~ HINNIE H. VOVAKES (STATE FULL NAME OF DECEDENT) Late of Borough of Carlisle, Cumb. County County of_ Pennsylvania Cumberland }., State of ~KUilt~:& Anqela Rynk, Executrix of the estate of the above-nomed decedent being duly sworn, depose ~xocxoo and say Decedent died 5 , 19~{testote leaving 0 last will, copy of which is hereto ottached. } (y EAR) ~~K May (MONTH) Nome and address of attorney or } other authorized representative to whom all carresjlo"dence should be mailed. (DAY) Myers, Myers, Flower & Johnson 1 West High Street, Carlisle, Pa. 17013 That as such Executrix deponent is familiar with the affairs of said estate and the property constituting (EXECU TO R-ADMINIST RA TO R) the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, 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 THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX INN AM E 0 R N AM ES 0 F HOLDERS TO DECEDENT NONE That the contents of said safe deposit box or boxes are itemized under Schedules with the exception-of the following, for the reasons hereinafter set forth: of this return, That Schedule A attached hereto and made part hereof sets forth fully and in detai 1 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 pos session, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other ins titutions, whether individually, or in trus t for any other person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's death in the case of savings banks, and to the 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, togl~ther with the fairly estimated market value thereof; all bonds and mortgages 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 du<' thereon and unpaid as of the date of death, bonds and accrued interes t thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death, with the market value there- of at such time. In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or husiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the 8.~reement) together with a statement setting forth the cllaracter of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein TInt'st be submitted. It should also set forth in itemized form, together wi th the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers of property, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y of the deed, trust agreement or other instrument creating the trust. Ther.~ is also set forth in said schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedE'nt, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, inclucUng funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing ann unpaid at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of tbe Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that jf the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "en, "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this .......l.l.th.......... .........~~j..E~ec~t;::-i-,; .?\!:l9..~.~.a.:.. ...~y.?~...................................................................................... (Street Number) :3.J4..".$Qp..t.h.....W~.$..t......s..tJ;:.~gt..I.....c.~rr.l..j,.$...l.e. , P a . (City CYr Town and State) 1 7 0 13 ... .............................. day of. September........... 19...7..~.. rx~ (] /7~ -f)J~ . l)k.CLLAA.4J ,~~.... NOTARY Pt,JJlLlC Carlisle, CumberJcmd CQUnty My Commission Expires March 26, 193 I NOTE: Before signing affidavi t make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisten securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RC C-34 (4-73) COMMONWEAL TH 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 O[S joint tenants with right of surviorship or tenancy by -entireties should be reported on Schedule "E. ") The real proloerty located In the Commonwealth 01 Penhsylvanla should be described by lot and block number, street and street number, together with a general description of the property, with a reference to the record 01 the conveyance by which the decedent took title; If a farm state number of a. cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. (1) (2) (3) DEPARTMENT VALUATION CAUTION (Do not write In thrs spoce) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEA TH ESTIMA TED MARKET VALUE ALL that certain property located in the Sec< nd Ward of the Borough of Carlisle, County of Cumberland and State of Pennsylvania, being improved with a three story brick dwelling house known as 153 South Hanover Street. SOLD FOR 32,000.00 "J;...1 OOO.()() Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. $32,000.00 '3 ~ d(/t1.. a "/ Rec -35 RESIDE~T DECEDENT SCHEDULE "B" PERSONAL PROPERTY COMMONll(EALTH OF PENNSYLVANIA TRANS8~R INHERITANCE TAX 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 listed 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 any undistributed 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 No. ITEM List and describe fully UNIT VALUE ESTIMATED DEPARTMENT VALUATION MARKET VALUE (Do not write in this space) 45.33 I lfr,1..) 200.00 · ?-CO' cO 45.00 4 S'"' () ~ '" 360.45 )6 ~l "', 8.80 r . to 34.00' 3i.1.d"d 3.94. 3.91 1. Real estate Tax Pro-ration at settlement 2. Property tax Rebate for 1977 3. Belvedere Medical Center, refund 4. Sale of household goods 5. Carlisle Hospital, refund 6. Plough & Lillich, return of insurance premium 7. UGI, gas credit 8 . Cumberland Valley Savings & Loan Assn. Savings acct. No. 121516 plus accrued interest to date of death 10. Swaim Health Center, refund 303.461 365 .33,,~ j ,5, J.J 'I"'. 41 ~ "J~). 1/4 ~.~O 28 .00, 9 . Medicare payment, refund 614.401' 11 Medicare refund Ins er t this to tal opposi te "Personal Proper ty", Schedul e "B" in the "As Reported" column on the last page of this return. x X 2,008.71 P;()()f.7/ RCC-36 COMMO~WEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "c" TRANSFErtS RESIDEXT DECEDENT (1) Did decedent, wi thin two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) NO (2) Didl decedent, within two years of death, 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 affirmative state: (a) Age of decedent at time of transfer (b) State of decedent's heal th at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Didl 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 subject to his power of disposition? (Answer yes or no) 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 impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) NO (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) NO (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent 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, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could 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) NO NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE ~I: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) NONE NONE Insert this total opposite "Transfers", Schedule "e" in the "As Reported" column on the last page of this return. NONE RCC- 37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BENEFICIARIES \ h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF state full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY aye an interest, vested, contingent or other- are involved, set STATE YES IN ESTATE wise, in estate) forth this fact.) OR NO BIRTH Angela Rynk Daughter YES 1/6th residue 314 Sout.h West Street Carlisll3, Pa. 17013 Elaine Baird Daughter YES 1/6th residue 123 Scribner Avenue DuBois, Pa. 15801 Beatrice Sharp Dauqhter YES 1/6th residue 734 West Penn Street Carlisle, Pa. 17013 John Vovakes, Jr. Son YES 1/6th residue 17 Baldwin Ridge Road Warrent.on, Virginia 22186 :?.GJv.uu p~us James Vovakes Son YES 1/6th residue 203 Fleetwood Drive Harrisburg, Pa. 17101 Norris Vovakes Son YES 1/6th residue 63 Fa i 1:h Circle Carlisle, Pa. 17013 Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE NONE RCC-3B RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must di sclose all property, real ann personal, owned by the decedent jointly wi th 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 tmder Schedule "A", plus the date and place of record of instrument effecting vesti ture, 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. Descript:lon of Property, Date of Acquisition, Name Address Ilnd Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. Unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of En tire Property Value of Decedent's Interest NONE NONE r?~ t. Insert this total opposite "Jointly Owned Property", Schedule "E" in the" As Reported" colurrm on the last page of this return. NONE RCC-39 (5-~e) COMMON'h'S/..L "1"H OF PENNSYL VANIA TRANS:"ES11N~!ERITANCE TAX Rf5ID'::!F DEC7'.OENT Es ta te of _-Y9\~AKES , (Last Name) MINNIE (First Name) SUMMARY H. (Ini ti al) DATE OF DEATH 5-5-78 FILE NO.21-78-265 REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of 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 Schedules "A", "B", "C", and "E". Dated: /1__ ~ t- 7 f' ~ j(L JJ~ INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I, the \IIndersigned 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 INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Slchedule C) Joint - Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE VALUE AS REPORTED $ 32.000~ 2,008 7 - 0 - () - 34,008 71 6,467 93 VALUE AS APPRAISED $ ~ 'j 27,540 78 $ Valuation of life estates or annuities. . . . . . . . . . . . . . . . . . . EST A TE TAX ASSESSMENTS 1= t= t= $ FOR USE OF REGISTER ONLY Tax on $ Tax on $ Tax on $ Tax on $ Tax on $ Exemptions Total Estatle TOTAL TAX Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death 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 at rate of 6% from --to COMPUTATION OF TAX 2% 6% 5% 10% 15% * $ $ $ $ $ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $ $ $ l= $ $ 1= c$ ,- t= $ $ TOTAL TAX BALANCE $ PAID $ 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. I~CC-B 1 (6-73) COMMONWEALTH OF PENNSYLVANIA DEP ARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING or APPRAISEMENT Angela Rynk 314 S. West Street Carlisle, Penna. (Executor or Administrator) In Re: Estate of Minnie H. Vovakes Cumberland County - Fi Ie No. 21-78-0265 Dear You are hereby notified that the Original appraisement in the estate of Minnie H. Vovakes has been filed in the office of the Re.,gjster of Wills of Cumberland County on 11-29 , 19~, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total 32,000.00 2,008. 71 None None 34,008.71 As to such tax that is paid within three months from date of death, a 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; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice os provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373.( ,,' / Dote 11-29-78 Signed ~1A."-' 1'-_----"~~-. Chief Appraiser ( Title ---, Note: This is not a bill. R C C'2 (2'64) DATE \ \ - '?-c:\__ {b , (~ . (,.' COUl\"TY~-C~--J.L. FILE NO. L \ -' L ~ C"z. 6 c:; Wher€!as, (Y\ \.~ t-\-. \. ') ~late of C~ ~~'~I:L in the County of C..\ ~ ~---k. Commonwealth of Pennsylvania, having died on the G S , day of (Y\ ~ 191 ~ seized and possessed of an estate subject to Inheritance Tax under the ~aws of the Commonwealth of Pennsylvania; Therefore, I, \ /'-...-1:",--- C.::::)Q..Q.A...--- , an appraiser duly appointed according to law, 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: COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 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. De.crlptlon of Ass.t Unit Valu.. Apor8isement Made for Inheritance Tax Purpoles RQ~jL 'e~~ -?~l_'\--"'--".5. ?'\.l~ ~ _ '.J ,J l~h~'~~~~ .:J C~-..~*--Q~ \~:JLi. ,j D '-4-- \. . ..... ..A\;x2.~ ''->J '../ $'3-' , J!- l. 0 C L' 2 , cc e N " , 0)-...l<,. N G"~ c) i.', 1 i '\'(~,l ~-t-; J i i( ',-- . ~'""1.L ;t:' ) "l\ Hs.ving been duly sworn according to law, I do hereby er~ify that the ,above appraisement is made in con- formit~' with law on this '"2- Ci day of' .:\...~ '"",.- 19'"1 Q" . Appraiser \ ~ (M\I.!", M.. and stroet,) 'v~'\.-'V'-""', ' (Poet OftIet!kJ , Penna.