Loading...
HomeMy WebLinkAbout04-09-79 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS ". " "1~ -:. / -1 c -( ~ '^-'" 10 .-/75 -f-' _~_ l!'Et) 0 () ~')79 ~r 0" 01:7 RCC-3314-73) . 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.) Late of Cumberland Pennsylvania } AFFIDAVIT OF EXECUTOR >>EIHI&l1SX'JUaOR IN THE MATTER OF THE EST Al TE OF SARAH P. RUSSELL, A/K A PEARL M. RUSSELL (STATE FULL NAME OF DECEDENT) County County of Cumberland } .., State of X~llOD{ Lester Russell, of the estate af the above-named decedent being duly sworn, depose S Executor and say S (MONTH) Name and address of attorney or } other authorized representative to whom all correspondence should be mailed. (DAY) , 19-1LJ testate leaving a last will, copy of which is hereto attached.,} ( YEA R) "bMfiJl(1l( Decedent died June 24 Tom H. Bietsch (Bietsch & Morqenthal) 7 Irvine Row, Carlisle, Pa. 17013 That as such deponent is familiar with the affairs of said estate and the property constituting (EX ECU TO R-ADMINI ST 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT 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 detail all the real property in the Commonwealth of Pennsylvania of which decedent die'd 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 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, together with the fairly estima ted 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 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. ._.....~,.,."".....:<;,..., ."< ,..,..,....._._,.. .,,-.."'....0 ,.....;.,.." . " c..... ."'731 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 described by lot and block number. street and street number, together with a general description of the property, with a reference to the record of 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, ass'ssments, accrued Interest on mortgages, etc.,are to be listed on Schedule" F" and must not b. deducted from this schedule. 1. 5.2 acres, more or less, of real estate situate along the Northern side of Township Road No. 375 in Upper Mifflin Township, Cumberland County, Pennsylvania: improved with a dwelling house and outbuildings: and being the greater part of the property which was conveyed to decedent and Ervin Lee Russell, her husband who predeceased her, by deed dated January 8, 1974, and recorded in the Office of the Recorder of Deeds for Cumberland County in Deed Book "L", Vol. 25, Page 900. \ (1) (2) (3) DEPARTMENT VALUA TlON CAUTION (Do not write In this space) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE / 3,110.00 V 19,000.0~ ~. O' 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. 19,000.00 \ct 000 .0.;) \ pee -3s RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY ..~. .. ~. I ~.: t\ CO~WONWEALTH 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 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 No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) 1. Commonwealth of Pennsylvania, Tax Refund. ( 200.00 2. "H" Farmall Tractor (old). 200.0-0 3. Miscellaneous household goods. 150.0,0 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X 550.00 5'500'';> RCC-36 COMMONWEALTH OF PENNSYLVANIA TRANS}~R INHERITANCE TAX SCHEDULE "c" TR.>\NSFEnS '* RESIDENT DECEDENT (1) Did decedent, within 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) Did 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 N/A (b) State of decedent's heal th 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)~______ (a) Was there any possibility that the property transferred might return to transferer or his estate o.r be subject to his power of disposition? (Answer yes or no) N/A (b) What was the transferee's age at time of decedent's death? N/A (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 N/A (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) N/A 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 3: 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 Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. NONE N~. RCC-37" (12-63) CO~tl\lO:'\lWEALTIl OF rE;\'~SYYL\NrA TRANSFER INHERITA:'\CE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES \ h ~--~ RELATIONSHIP ~ BENEFIC:IARIES AND ADDRESSES (If step-children or SUJ~~I~ED DATE INTEREST OF ~tate full na.mes and addresses of all who illegitimate chlch"cn DE(~DENT OF BENEFICIARY ave an interest, vested, contingent or other are Involved, set STALE YES BIRTH TN EST:\ TE wise, in estate) forth this fact.) OR NO Roger Russell Grandson Yes "H" Farmall Tractor R.D. 2, Newville, Pa. 17241 Virginia Bumbaugh Granddauahte Yes Household Goods & R.D. 2, Newville, Pa. 17241 1/15 of residue Ernest Russell Grandson Yes $1. 00 114 S. Bedford St. Carlisle, Pa. 17013 Clyde Russell Grandson Yes $1. 00 411 S. York St. Mechanicsburg, Pa. 17055 Louise Miller Dauahter Yes 1/5 of residue R.D. 2 Newville, Pa. 17241 Lester Russell Son Yes 1/5 of residue R.D. 3, Newville, Pa. 1724] Raymond Russell Son Yes 1/5 of residue R.D. 2. Newville, Pa. 1724 Edith Sturn Daughter Yes liS of residue 15 Walnut Street Newville, Pa. 17241 B .,- 'Rirnpr Granddaughte Yes 1/15 of residue .. 400 S. York St. Mechanicsburg, Pa. 17055 Gary Russell Grandson Yes 1/15 of residue R. D. 2, Newville, Pa. 172~ 1 Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE NONE R C C-3B RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: 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 tmder Schedule "A", pltis 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 Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. uni t Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest NONE NONE Na~ Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. REV-518 (8-78) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIOHS P.O. BOX ")970 HARRISBURG 17105 IN YOUR REPLY Pl.EASE REFER TO .. Inheritance Tax Division HOTICE OF FILiHG OF APPRAISEMENT Lester Russell R. D. 3 Newville, PA 17241 (Executor or Administrator) In Re: Estate of Sarah P. Russell, a/k/a Pearl M. Russell Cumberland County - File No. 21-78-0372 Dear Mr. Russell: You are hereby notified that the Original appraisement in the estate of Sarah P. Russell, a/kla Pearl M. Russell has been filed in the office of the Register of Wills of Cumberland County on April 9 , 19~, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total 19.000.00 550.00 None None 119,5.50.00 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. Lr~73. i: "v,,-,~--,J (5 '- j .~ "-" :<.. 0 Date April 9. 1979 Signed Title _ Administrative Officer /- ~----~ Note: This is not 0 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 APPRAISEM ENT DATE. COUNTY FILE NO. April 9, 1979 Cl1mhArls:.nn 21-78-0372 Whereas, Sarah P. Russell a/k/a Pearl M. Russell late of Upper Mifflin Township in the County of Cnmh".,..l Ann Commonwealth of Pennsylvania, having died on the 24th day of June 19 78 , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Leo Full2:initi , 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 RAAl - $ 19,000 00 - " Prnnert.., 550 00 Transfers None .Tnint-He1d Pronerh' None TOTA.L ASSETS 110 Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this 9th day of '- Q\. t::' } Appi1 · _' 19 .2L. ,----.(' ~ \ \.1- ~~'- /~---'<--A~ , .. / C) Appraiser Harrisburg (Number and Street) (Post Office) , Penna.