HomeMy WebLinkAbout12-05-78
~cc~sa (4-73)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
.C..'MJ
RESIDENT DECEDENT
COUNTY OF
CUMBERIAND
IMPORTANT:
This return must be completed in detail and filed in duplicate, with all attached, with the Resister of Wills of the
County where decedent resided; Return is due within nine months after date or death, unless an extension is aranted
by the Secretary of Re~enue. <Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE EST ATE OF
} AFFIDAVIT OF
EXECUTOR
~
County
FLORENCE MAGNELLI
(STATE FUI.I. NAME OF CECECENT)
Late of Cumberland
State of Pennsylvania
County of Cumberland
}"
Albert Magnelli
Executor
~
Decedent died
of the utat. of the abav.-nam.d d.ced.nt b.lng duly sworn, d.pou S and says
Jlll1e 23, 19~J t.stat. leaving a last will, copy of which Is h.r.to attach.d.,}
(MONTH) (CAY) (YEAR) ~~t(
Nom. and addr... of attorn.y or } Snelbakert McCaleb & F.] i~kpl"
oth.r authorized r.pr....ntotlv. to whom
all corr"flond.nc. should b. mall.d. 4-4- West Main Street. Mechanicsburli r Pennsylvania 17055
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(EXECUTO R-ACMINIST 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 ANC ACCRESS OF BANK OR OTHER INSTITUTION THIS SAFE CEPOSIT BOX RENTEC REI.ATIONSHIP OF JOINT
IN WHICH CECECENT RENTEC A S"FE CEPOSIT BOX IN NAME OR NAMES OF HOI.CERS TO CECECENT
CCNB Bank. N.A. " Decedent
Shoppimr Center Office
32nd and Trindle Road .
C amp Hill PA 17011
That the contents of said safe deposit box or boxes are itemized under Schedules
wi th 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 detail 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 dec~dent 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
giving also separately the accrued interest thereon, if any, down to the last interest day priM 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,
together 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 promis sory 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 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.
t
i
I
In the case of securities of close or family corporations, the values reported. are as far as
_~l'g~!,!il:lle substantiated by financial statements of the corporations, showing the 'assets and 11abi11 ties
th~reo'f, 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 Qusiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of toe agreement)
together with a statement setting forth the character 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 must be submitted. It should also set forth in itemized form, together with 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 peneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, andthe 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 nr others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of instruments effecting the 'Vesti ture 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, including 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 and unpaid at time of
death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It 1s agreed that the fiduciary will present proof of said claimed obligations upon re-
quest, that if the amount actually paid in s'ettlement 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 .................................
r:ATHARIr.1E E. DCU::UM. NOTARY PUBLIC
f\'ECIIA. :CS~l;i\G BOROUGH
CU\;EcRLMILi COGNfV
vy "f'M\H<;<:IOJll fYf)"?r~ "fB?7 lqg?
NOTE: Before signing affTd1iV'ir lTIake sure all blank spaces in the affidavit and schedules annexed are
filled in wi,th details ,or the w<?rd "None", and in case the assets include rare and unlisted securities,
securi ties 'of close or. family corporations or an interest in any co-partnership or business, that the
data and statements requir~d' under the paragraph above relating to Schedule "B" are attached. Also make
. . .. _, _. ' ) l ~~.'-
certain that column #1 in' the "Sllmmary" has been properly completed as above-directed.
-~;(~~:_----------
.......+..~..~..?.....IP..w.th~.r.....RQ.g,.g.............................................~..............
(Street Number)
.. .....c:;.<~l"IT.IP.....tlJll.~....P.gD.D..~y.1.,y.9.n.i~I",.......l..?QJJ.........
(City or Town and State)
.. ........ ..~....~.. ..... day of .3~.~......... 19.;....?~...
............ . L.f.t . ,...c/IJ. .
.................~efIU~n~/.~~~
~C C.'34 (4'73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT'OF REVENUE
BUREAU OF COUNTY COLLECTIONS
. TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "Au
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 with DEPARTMENT
a general description of the property, 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 ESTIMA TED 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 this spoce)
to be listed on Schedule "F" and must not be deducted from this schedule.
NONE NONE None...
Insert this total opposite "real prope.ty", Schedule "A" in the X X X X X
"As Reported" column on the last page of this return.
NOelL
Rec -35 .
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
'*
COMMONWEALTH OF PENNSYLVANIA
TRANSFER 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
MARKET VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
3.
Checking Account No. 566-534-4, CCNB Bank, N.A.
Balance on date of death L.-
Savings Account No. 006-054229-7, CCNB Bank,
N.A. Balance on date of death
Accrued interest
~
ncome Certificate No. 16795, CCNB Bank, N.A.
Balance on date of death
Accrued interest
Savings Account No. 4-63416~he Harris Savin
Association Balance on date of death
Accrued 7est
avings Certificate No. 4-06-055026, The
Harris Savings Association Balance on date
of death
$
461. 26
')i\.,.~l-
l1.1 C{
1.
~lo'. ~l"
2.
1,817.66
17.89
7,900.00
125.6:1
, C}OO. 00
I
\ )..5. (p ct
4.
15,345.26
369.63
\ S 3"\~. ~t.-
j
3l.'.t.a
5.
Accrued interest
30,000.00
124.83
30 000. 00
,
'~I\. ..a
6.
Demand Note for $3,000.00 given November 5,
1965 by Albert Magnelli and Verna Ruth
Magnelli to Mose and Florence Magnelli
3,000.00
3 000.00
I
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
x X $59,162.22
Sct, \l,~.;)'~
RC'C- %
CUMMO:\W}-=ALTH OF PENNSYLVANIA
T11.AN ~ FEll r :\HE!l r l' A\TF TAX
seHEDUU~ "e"
T ll\ N <:: F1ms
~'>~r!
I.;.~..,
/j . -'-Y' r\
'(.," I
1\<0 '*'
liES IDENT rmn:nENT
(1) Did decedent, wi thin two years of'death, make any transf'er of' any material part of' his estate, without
receiving a valuable ap.d adequate consideration therefor? (Answer yes or no) No
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
0thers (including a spouse) in joint ownership? (Answer yes or no) No
(3) If' the answer to (1) or (2) above is in the aff'irmative state:
(a) Age of decedent at time of transfer
(t) State of decedent's health at time of' making the transf'er. (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 theref'or which was to take eff'ect 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 transf'erer or his
estate or be subject 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 tmder which transferor expressly or impliedly reserves for his lif'e or any period which does
not in f'act end before his death:
(a) The possession or ep.joyment 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 cr enjoy the property transf'erred or
income theref'rom? (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 trap.sferor? (Answer yes or no) No
(8) Did decedent, at any time, transf'er property, the benef'icial enjoyment of' which was subject to change,
because of a reserverl power to al tel', amend, or revoke, or which cOllld revert to rlecedent tmder terms
of transfer or by operation of' law? (Answer yes or no) No
(9) If the answer to (8) above i3 in the affirmative, was the power to alter, amend, or revoke the inter-
est of' the benef'iciary reserved in the decedent alone or the decedent and others?
(Answer yes or no)
NOTE 1: The answers to these questions should be supporterl 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 f'orth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to Y'hom transferred, with
relationship of' transf'erees to decedent, if any. Submit copy of any trust oeed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of f'acts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM
DESCRIPTION
MARKET VALUE
(Es tima ted)
DEPT. VALUAT.'.:ON
(Dept. Only)
NONE
NONE
\\lonL
Insert this total opposite "Transfers", Schedule "e" in the
"As Reported" colunm on the last page of this return.
\\l 0 f\ t..
RCC-37 (12-63)
. ,
Cmll\IO~\rEALTIl OF f'E~~SYYL\NIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BEI\'EFICIARIES
I RELATIONSHIP ,
BENEFICIARIES AND ADDRESSES (If step-children or SURVIVED DATE INTEREST OF
State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest, vested, contingent or other are involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR NO BIRTH
Theresa Zimmerman Daughter Yes One- third (1/3) of
301 Pr inee Street residue
Harrisburg, Pa. 17109
Albert Magnel1i Son Yes Two-thirds (2/3) of
1397 Lowther Road residue
C amp Hill, PA 17011
, I
\
h
Deponent fUrther says that all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
~
~ C S;"38
RESIDENT DECEDENT
SCHEDULE" E"
JOINTL Y OWNED PROPERTY
'*
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This schedule must disclose all property, real and personal, ownerl 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 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.
I
Description of Property, Date of Acquisition, Name
Address and Relationship of Co-Owners, and Place
of Record of Instrument, where Real Estate.
.
Unit
Value
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value 01' Value of
Entire Decedent's
Property Interest
NONE
NONE
No nlL
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
t\\.DNL
R E V-5 \8 (8-78)
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
Albert Magne11i
1397 Lowther Rd.
Camp lli11, PA 17011
(Executor or Administrator)
In Re: Estate of
Florence Magne11i
Cumberland
County - File No. 21,..78-0358
Dear
You are hereby notified that the Original
appraisement in the estate of Florence Magne11i
has been filed in the office of the Register of Wi lis of Cumberland
County on 14 March , 19~, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
None
59,162.22
None
None
$59,162.22
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 as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961, 72 P. S. 2485.1001, P. L. 3l't. ,-~
Date
14 March 1979
Signed
~'
\.. ..J
Title
Administrative Officer
(
~
Note: This is not a bi II.
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
DATE
16. MSlr...n 1 Q7Q
COUNTY Cumherland
FILE NO. 21-78-0358
Whereas, Florence Magnelli late of L. Allen Twp.
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 28th day of June 197~, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Leo Ful~dniti , 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:
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 for Inheritance
Tax Purposes
$ None
n. .1 ,,_ _..
Personal Property 0:0 1t:'l 'l'l
- Nonp.
Jointly Owned u.
...
Total c::c;o 1f.? ??
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