HomeMy WebLinkAbout01-09-79
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
c2. /- 7?- ~'f~7
.
RESIDENT DECEDENT
COUNTY OF
CUMBERLAND
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 of death, unless an extension is granted
by the Secretary of Reunue. (Section 703 of the Inheritance and Estate Tax Act uf 1961.)
Lote of
Cumberland
Pennsylvania
} AFFIDAVIT OF
:lQJlEEKJIDI<<
ADMINISTRATRI~
~XQlR .
Counly
IN THE MATTER OF THE ESTATE OF
Frank R. Bobb
(STATE FULL NAME OF DECEDENTI
Counly of
Cumberland
) 55:
SIol. of
XJlIMDllJIlJllXlX
Barbara C. Bobb. Administratrix
of the estate of the above-named decedent being duly sworn, depose S
~\XIKllC
and say S
Decedent died
June
22
, 19~J:ltHJ6N)Wl:~XEWliill:Js:JliiljI:~XJKal~>>K~..}
(YEAR) tintestate
(MONTH)
Name and oddress of attorney or }
other authorized repre's.en.tative to whom
011 correspondence should be moiled.
(DAY)
Bietsch & Morgenthal (Tom H. Bietsch, Esq.)
7 Irvine Row. Carlisle. Pa.
17013
That as suchAdministratirx deponent is familiar with the affairs of said estate and the property constituting
(EXECUTO R-ADMINIST RA TOR)
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 DECEDE:NT RENTED A S.",FE: DEPOSIT BOX IN NAME OR NAMES OF 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 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 8 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 interes t 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 dec~dent's death in all other cases; all bonds, postal
savings, treasury certificates or notes and other evidence of inliebtedness 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 note s or otherinstruments 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 ther~-
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 Qusiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tne 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 CORY
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 pa~ses 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 instrwnent of another,
with a copy of the instrwnent creating such power attached to the schedule.
That Schedule D 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 decedent, 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 instrwnents 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, 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 is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest, that if 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", "CO, "E", and "F" as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this """,.""..""."""".,,,,,
"",."""".,,.~.~"'~ ." day of ,,~~\;"'e.>N\~""""m' 19..7..X.",
",...,...,~"..~.....,I..
JANICE E. HERTZLER, NOTARY PUBLIC
Cumberland County Carlisle, Pa.
My Commission Expires January 27, 1979
NOTE: Before signing affidavit 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 unlisted 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 "Sllmmary" has been properly completed as above-directed.
1'-'/ ~. ()
......,~..,.................
"".,,,,,,,,,,,,,,,,,,'>:6.,,a.,~,g.,,,....c.,,....,,.~
. dministratrix
",,,?g,~,,,,,~,.~,.,,,.~.~.!.~,,~~gE~,,,,.~y'.~:n.:~.~,,..,,........._........_.,
(Street Number)
,,,MQ,unt"mHO.lly.....Sp.r.inss,,,..,,J?,Q.,.,,,,..,,,,lIQ..6,S
(City or Town and Sto.te)
.',:-,..--......,,-
l'l\Il'C...t407 at
COMMe>>iWEALTH 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, shQuld be identified
as to quantum Qf 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 r.al prop.rty locoled In Ih. Commonweolth of Penn.ylvanlo .hould be
de.crlb.d by 101 ond block numb.r, .Ir..I ond .treel numb.r, lOll.Ih., with
a lI.neral ducrlpllon of the properly, with 0 refer.nce 10 Ihe record of the
conveyance by which the dec.denl took tllle; If a form .101. numb.r of o.
ere.; 01.0 .tat.menl of mortllolle .ncumbroncu upon each parcel 01 d.alh
of decedent. Toxe., o.....m.nt., occru.d Inl.r..I on morlllall.., .tc.,or.
to b. II.I.d on Schedul. "F" and mu.t nol be d.ducl.d from thl. .ch.dul..
(1)
(2)
(31
DEPARTMENT
VALUATION
CAUTION
(De nel writ.
In thl. .pac.)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMATED
MARKET VALUE
1.
Irregular shaped tract of unimproved
land at the Southeastern corner of
Baltimore Avenue and Lauman Alley,
fronting 100 feet on Baltimore Avenue
and 400 feet on Lauman Alley. For
source of title see ll-K-7l and
ll-W-47.
not
separately
assessed
~~
$8,600.00
'! I" &)0, ~ <)
I
o-~ '"
\'0-\-~_
\S~
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.
$8,600.00
il ~~D. 00
Rce -35
RESIDE~T 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 or 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 or the decedent, but
payable at death to another or others, including but not limited to P.D.D. U. S. Savings Bonds and tenta-
tive trust accounts, must be listed, despite the ract that they are not or the administered estate.
Tangible personal property should be listed rirst (e.g. jewelry, wearing apparel, household
goods, and fUrnishings, books, paintings, automobiles, boats, etc.)
Intangible personal property, such as bonds, treasury certiricates, 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 riduciary in said capacity, partnership interests, interest in anyundistributed
estate or or income rrom any property held in trust under the will or agreement or another, even though
located outside or the State, at the time or death, should be listed in this schedule.
Item
No.
ITEM
List and describe fUlly
UNIT
VALliE
ESTIMATED
MARKET VALliE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
Checking Account No. 707-6160-6, CCNB
Bank, N.A.
3.
1949 Kaiser Sedan (in bad condition) .
/' G.*~. \ ~
2.
1947 Diamond T Tow Truck (in bad
condition) .
Sl).OC
4.
1949 Kaiser Sedan.
a.~.Do
\ 500.00
Q1~. DO
I,) 100.00
5.
1953 Kaiser Sedan (in bad condition).
6.
1953 Kaiser Sedan.
7.
Gas, oil, parts and equipment in Frank
R. Bobb Service Station, Baltimore
Avenue, Mount Holly Springs,
Pennsylvania.
3,028.0
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page or this return.
x X
6,971.14
(" Q11. Pt
Rcc"36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
TRANSFERS
RESIDENT DECEDENT
(1) Did decedent, within two years of death, make any transfer of any material part.pf 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 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 subj ect to his power of disposition? (Answer yes or no) No .
(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 f'act end before his death:
(a) The possession or enjoyment of or the right to income f'rom 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 fA
(7) Did decedent in his 1if'etime make a transfer, the consideration for which was transferee's promise to
pay income to or f'or 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 af'firmative, 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 f'air market value at date of death, dates of transf'ers and to whom transferred, with
relationship of' transf'erees 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
(Estimated)
DEPT. VALUATION
(Dept. Only)
NootL
NONE
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of' this return.
NONE
t\l. 0 '"' Q...
RCC-37 f12-63)
CO~IMO:'llWEALTII OF PEi\';,\SYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
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
ave an interest. vested, contingent or other are involved, set STATE YES IN ESTATE
wise, in estate) forth this facL) OR NO BIRTH
Barbara C. Bobb Wife Yes the first
504 N. Baltimore Avenue $20,000.00 plua
Mount Holly Springs, Pa. J 7065 1/2 of the residue,
if any
Clarence F. Bobb Son Yes 1/2 of residue, if
6 Railroad Avenue any, over
Carlisle, Pa. 17013 $20,000.00
\
h
Deponent further says that all the above-named benericiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
NONE
(Executor - Admi n istra tor
must complete HAc
WiII ~ Reported" column #1.)
Administration No. Year
0 >-l '" ::0
"1 "1 (l) (l)
DI THE 0 ~ "1 E.
'" i:l '"
'" '" 0
..... i:l '"
>-l (l) E.
~IA TIER OF THE APPRAISEMENT "1 "1
~ '" 0
x '" "0
~ (l)
c:r "1 "1
OF THE ~ 0 q
"0
t<1 (l)
ESTATE OF "1
'" ...
... '<
.,
...
(l)
FRANK R. HBOBB
Deceased
Late of Borough of .M:ollnt li()llXHSpr~ngs
....
County of Cumberland Ul
c
:::
:::
Commonwealth of Pennsylvania >
::::l
~ Vl Vl ><
rl "
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REPORT AND APPRAISAL q ~ ~
~ ~ '" ~ ~ ~
i-'
U1 P :0'1 :00 >
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U1 p :U) :0'1::0
:...J ro :~ :O~:::
J--' I-' 9~-
:. ..,
i-' I-' 0 ....
~ :..,. 0 ~
~ ~ ~ <:h <:h <:h
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z
9
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RCC-36
RESIDENT DECEDENT
SCHEDULE" E"
JOINTL Y 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 f'irst, as entireties, or joint tenants, giving brief' description, as indicated under Schedule
"A", phiS the date and place of' record of' instrument ef'f'ecting.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.
Unit
Value
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of' Value of'
~ntire Decedent's
property Interest
^
\1'\
V'
""
~
..)<
v
Real and personal property owned
by decedent and Barbara C. Bobb,
his surviving wife, as tenants
by the entireties.
None
\\.\onL
Insert this total opposite "Jointly Owned Property", Schedule "E" None
in the "As Reported" column on the last page of' this return.
Nt'I\lJ _
R E V-. \8 (8-78)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG
17105
IN YOUR REPL Y PLEASE
REFER TO
'*
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
Barbara Bobb
504 N. Baltimore Ave.
Mt Holly Spr1ags. PA 17065
(Executor or Admini strator)
In Re: Estate of ,..,...."1< R 'Rnhh
Cumberland
County - File No. 21,..78-0409
Dear
You are hereby notified that the Orill;inal
appraisement in the estate of Prank R. Bobb
has been fj led in the office of the Re~ister of Wi lis of Cumherland
County on 28 March , 1922-, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
$8.600.00
6,971.14
None
None
$15,571.14
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. 373.
Date 28 March 1979 Signed L~, ~ ~~
Title Administrative Officer
c ______-_________
-..~~
,
Note: This is not a 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
DATE
28 March 1979
Cumberland
21-78-0409
COUNTY
FILE NO.
F k R Bobb Mt. Holly Springs
Whereas, ran. late of
in the County of r."mhPTl and Commonwealth of Pennsylvania, having died on
the nnrl day of June 19 ~, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, I'in ......184...4 H , 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
R<>A1 $ $ 8,60 00
'A1 Pronertv 6,97 14
Transfers None
T. ~ -. ^- .. None
"'n.."l $15.57 14
Have been duly sworn according to law, I do hereby cectify that the above appraisement is made in conformity
with the law on this 28th day of Mardi 19 79
t -Lo ~~ ~ -.
Appraiser
Harrisburg
(Numbe( and Street)
(Post Office)
. Penna.
~ 1-'{ ~ -'1<J 7
... ........................................................ County
RESIDENT INHERITANCE TAX APPRAISEMENT
Esta te of
r.:=",. t1 R.. e~
......~..(."..~.............................................
Deceased.
Late of
v\" ~ \:l-J 0 - S '
..l.;v:..\........-:-:.....':-..':.~.~.....~..
Date of Death, ......O...~..:::..'J:~..::~.~
Appraisement Docket Vo1., .......J~...............
Page,...\~.~............. No. ..?...................
...................................b~9..........................
Filed in Register's Office, ..3.~.'b-:7..... 197..Q
Amount of tax due $ .
1 .......................................
DEPARTMENT OF REVENUE
Received, .... ........ ....... .......... .... .... .... ........ ........
.........................................................................
Examined and Approved,.................................
Wrote about Appraisement, .............................
Appeal from Appraisement, .............................
Entered and charged, .......................................