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HomeMy WebLinkAbout10-16-78 RC\=-33 (4-731 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS ~?/-~ 7 jI~ /j /1" * . , RESIDENT DECEDENT COUNTY OF ~(JbJrf13.Jtg 7Q IMPORTANT: This return must be completed in detail and riled 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-zenue. <Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF } AFFIDAVIT OF EXECUToarn. IX ~ County MICHAEL J. SEMYAN (STATE FULL NAME OF DECEDENTI Late of Ctunberland State of Pennsylvania } IS: County of Cumberland Cecilia J. Semyan of the estate of the above-named decedent being duly .worn, deposes and sayS Julv 20, 19----Z.!L{te.tate leaving a laat will, copy of which ia hereto attached.,} (MONTH) (DAYI (YEARI :IO:JtXlKlJ( Name and oddre.. of ottorney or } Snelbaker. McCaleb & Elicker other authorized r.preuntative to whom all correal'ondence should bemailed.lj.lj.WestM<.IinStreet.MechanicsbuJ.g.Penn8ylvan;<.I 17055 ExecUtllll(rix Administrator Decedent died That as such Executrix deponent is familiar with the affairs of said estate and the property constituting (EXECUTO 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 S.-,FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT 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 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 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 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 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 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 secur:,ics owned by the decedent at the time of death, with the market value there- of at such time. r In the case or securities or close or ramily corporations, the values reported are as rar as possible substantiated by rinancial statements or the corporations, showing the assets and liabilities thereof as of the date or death. The schedule also sets rorth the interest or decedent at the time or death in any co-partnership or business, and in support or the value or such interest there is annexed to said schedule, rinancial statements showing the assets and liabilities or said co-partnership or !l,usiness. A copy or the co-partnership agreement, (ir oral, a statement setting rorth the nature or tne agreement) together with a statement setting forth the character or the business, its location, and such other racts pertaining to the business as may be pertinent to a fair and just appraisal or the q.ecedent's interest therein must be submitted. It should also set rorth in itemized rorm, together with t~ rair matket value thereor, any other property owned or bequeathed by the decedent at the time or death. The Schedule C attached hereto and made part hereor sets rorth a true answer to each inquiry contained therein and in the case or transrers orproperty, real or personal, within two years or decedent's death, in contemplation or decedent's death, or intended to take errect in possession or :enjo~ent at or arter death, said schedule sets forth the nature and value or such property, to whom transrerred, the relationship or the transrerees to the decedent, the proportionate share received by each transferee and all other racts of a pertinent nature regarding said transrers. In the case or transrers intended to take errect in possession or enjoyment at or arter death, there is also attached to the schedule a cORY or the deed, trust agreement or other instrument creating the trust. Ther" is also set rorth in said schedule a list or all property, real and personal, with its value, which passes at decedent's death by virtue or 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 or the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereor sets forth the names and addresses or all persons benericially interested in this es.tate at the time or decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time or decedent's death of all minors, annuitants and benericiaries ror lire under decedent's Will. It also contains a statement showing which or the benericiaries named in the decedent's will, ir any, died prior to decedent, the dates or their death, their issue, and the relationship or such issue to the benericiary. That Schedule E attached hereto and made a part hereor sets rorth 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 or record of instruments errecting the vestiture or real estate and the date or acquisition or personalty, plus the name, address and relationship, ir any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets rorth rully and in detail all debts and deduction~ claimed for and on behalf of this decedent's estate, including runeral expenses paid; ramilyexemption, where applicable; costs or administration or this estate; counsel fees and fUdiciary's commissions paid or to be paid; cost expended ror burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death or the decedent; debts and claims owing and unpaid at time or death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 or 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 or 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", nB", new, "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ......,.......................... C~k~"-f.L__" ....lQ8....La.nca.s:t.Q.p....BQu..le:IJapd....................................... (Street Number) ....M~.chanic.sburg.......PA............17.055....... ......................... (City or Town and Sto.te) ......................../..;?~. .... day of.........lj)~.. ...... 19.......7..e.. .....................~~........c:....~............................ CATHARINE E. BOUSUM, NOTARY PUBLIC MECHANICSBURG BOROUGH CUMBERLAND COUNTY lAY rr>MMISSION fXPIRF<; FEB. 27. 1982 NOTE: Before signing affidavit make sure all blank spaces in the arridavit and schedules annexed are filled in wtth details or the word nNone", and in case the assets include rare and unlisted securities, securities of close or ramily corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule nBn are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RC C-34 (4-73) COMMONWEAlTH OF PENNSYLVANIA D~PARTMENT 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 tenantjn 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 tenoncy by entireties should be reported on Schedule liE.") The real property located In the Commonwealth of Pennsylvania should be (1) (2) (3\ described by lot and block number, atreet and atreet number, together with DEPARTMENT a general descriptIon of the property, with a reference to the record of the ASSESSED VALUE VALUA TION 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 encumbrance. upon each parcel at death of decedent. Taxes, assessment., accrued Inter..t on mortgage., ete.,ar. DECEDENT'S MARKET VALUE (De net write to be listed on Schedule "F" and must not be deducted from this achedule. DEA TH In thla apace) NONE /~~ NONE of ~ Insert this total opposite "real propeoty", Schedule "A" in the X X X X X liAs Reported" column on the last page of this return. SNELBAKER, Me CALEB & ELICKER ^ PROFESSIONAL CORPORATION ATTORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBURG. PENNSYLVANIA 17055 P. O. BOX 318 717 697-6526 November 29, 1978 Commonwealth of Pennsylvania Department of Revenue Dauphin County Inheritance Tax Office 411 South Second Street Harrisburg, Pennsylvania 17127 ATTENTION: Ira K. Gleim, Chief Appraiser Cumberland County Re: Estate of Michael J. Semyan, Deceased County File No. 21-78-418 Dear Mr. Gleim: Please delete Item No.2, Christmas Club Account No. 11-2012, First Federal Savings and Loan Association, from Schedule B of the inheritance tax appraisement which was filed on October 13, 1978 for the above captioned estate. Please see the enclosed copy of the letter dated November 28, 1978 that I received from the First Federal Savings and Loan Association stating that the ownership of said account was erroneously reported to me by their previous letter dated August 29, 1978. The requested deletion $22,424.90 from $22,444.90. matter please contact me. will reduce the total of Schedule B to If you have any questions concerning this Thank you in advance for your cooperation. Very truly yours, JWM/bw Enclosure Savings & Loan Association of Harrisburg ROLLAND L. SMOUZER President November 28, 1978 John W. McMillan, Jr. Sne1baker, McCaleb, 6 Elicker 44 W. Main St. Mechanicsburg, PA 17055 Dear Mr. McMillan: RE: Michael J. Semyan Estate It has come to my attention that Michael J. Semyan did not own Christmas club account #11-2012 as was reported in my letter of August 29, 1978. Therefore, please disregard the information concerning that account on the August 29, 1978, letter. The data on the certificate account (#209-504203) is correct. I'm sorry if this has caused any inconvenience to you. Sincerely, C, .d/a~ t:/P/lMYU.^,- E. Gaye1c1emmer Savings Counselor 234 NORTH SECOND STREET . P. O. BOX 1111 . HARRISBURG. PA 17108 . (717) 232~6661 ~-=-i!. -:'" j"~nr~~~ jP,. L' IllII'J.;., Savings & Loan Association of Harrisburg August 29, 1978 John W. McMillan, Jr. Snelbaker, .McCaleb, & Elicker 44 W. Main St. Mechanicsburg, PA 17055 Dear Mr. McMillan: This is to notify you that Michael J. Semyan and Michael Ce Seman jointly owned certificate account #209-504203. Michael Je Semyan also owned account #11-2012, a Christmas club accounte The balance of the certificate account (#209-504203) on July 20, 1978, is S2l,54l.3O. The interest on date of death is an additional S70.91e The balance of the Christmas club account (#11-2012) on July 20, 1978, is S20.oo and interest will not be credited until October 31, 1978. Please contact me if you need further information. Sincerely, .~~;!~,~ Savings Counselor 234 NORTH SECOND STREET. P. O. BOX 1111 . HARRISBURG, PA 17108 . (717) 232-6661 . . f{CC -35 . COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY '* 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 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 ract 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 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 of or income rrom any property held in trust under the will or agreement or another, even though located outside of the State, at the time or death, should be listed in this schedule. Item NO. ITEM List and describe fUlly UNIT VALUE ESTIIrlATED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) 1. Checking Account No. 180-115-8, The First Bank and Trust Company, balance on date of death 111-, /,9 2. Christmas Club Account No. 11-2012, First Federal Savings and Loan Association, balance on date of death ..~ 3. Savings Certificate, Account No. 209-504203, First Federal Savings and Loan Association, in joint names of Michael C. Seman (pre- deceased decedent herein) and Michael J. Semyan (decedent herein); balance on date of death 21,541. 30 1-1; j-qj, 3 () 'lOr V Accrued interest 70.91 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" colunm on the last page or this return. x X $22,444.90 #-# 4'~'/' ~ / P. 'h) if f4Lj ( 9 tJ RCC-% Cl1MMO:\WEALTH OF PEXN~YLVANIJ\ TRA"iSFEH. I:\'HEH.ITANCE TAX ~eHEDULE "e" TR\NSFEltS HESIDE:\T DECEDENT (1) Did decedent, within two years of death, make any transfer of any material part OJ' 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) Nn (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) 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 t.o transferer or his est.at.e or be subject. t.o his power of disposit.ion? (Answer yes or no) (b) What. was t.he t.ransferee's age at time of decedent.'s death? (5) Did decedent. in his 1 i fet.ime make any transfer wi t.hout. receiving a valuable and adequat.e consideration t.herefor under which t.ransferor 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 t.he right to income from t.he propert.y t.ransferred? (Answer yes or no) No (b) Thc right t.o designate t.he persons who shall possess cr enjoy t.he property transferred or income therefrom? (Answer yes or no) No (6) If the answer to (5) (b) above is in t.he affirmat.ive, stat.e whether the right. was reserved in decedent alone or others (7) Did decedent in his lifet.ime make a t.ransfer, t.he consideration for which was transferee's promise t.o pay income t.o or for the benefit of care of transferor? (Answer yes or no) No (8) Did decedent., at. any t.ime, transfer propert.y, the beneficial enjoyment of which was sub.1ect to change, because of a reserved power to al ter, amend, or revoke, or which could revert to decedent. Imder terms of t.ransfer 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 beneficiary reserved in the decedent alone or the decedent and others? (Answer yes Or no) NOTE 1: The anSwers t.o these questions should be supported by affidavit by the att.ending physician as well as a copy of the death cer-tificate. 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 ..horn transferred, wit.h 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 det.ailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provilied in Schedules A, n, or E. ITEM DESCRIPTION MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) NONE NONE ~ ~~ Insert this t.ot.al opposite "Transfers", Schedule "en in the "As Report.ed" column on the last page of this return. R'CC-37 (12-63) COMlIIONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE uD" 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 fact.) OR NO BIRTH Cecilia J. Semvan Wife Yes Entire residue 108 Lancaster Boulevard Mechanicsburg, PA 17055 - Deponent fUrther says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE Will Administration ~ No. (Executor-Administrator must complete "As Reported" column #1.) Year .......... OF THE >-3 ~ " ~ 0- ib >-3 '"d ~ ... (I) (I) ~ ~ a '" 0 ...... ::l '"d (1) e:.. '"1 ;;l 0 "0 ~ ~ .g ~ (I) ... .... '< IS THE o ... o '" '" :\IATTER OF THE APPRAISEMENT ESTATE OF t"1 '" .... ~ .... (I) Deceased Late of REPORT AND APPRAISAL en c: :: :: > ~ ~ r.n r.n >< () () ;:r ;:r ei ~ ;..; '-"' .... .... "" .... .... .... > '" ~~ (I).... 'g~ .., .... (t c.. County of Commonwealth of Pennsylvania -fh~-fh-OO~~ > '" tl (t~ 8"t-:.> ..,~ 3 ;" t: c.. . . RC C-38 RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY . COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly with anot.her or others, including intangibles, standing in the name of the decedent and others. List real est.at.e first., as ent.iret.ies, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrwnent. 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 rlate of acquisition, and the name, adrlress anrl relationship (if any) of co-owners to the rlecerlent. Descript.ion of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Record of Instrwnent, where Real Est.ate. unit Value Percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. ~ ). v "> :.;><J< "" """, ,;<" 'Y' ^ Value of Entire Property Value of Decedent's Interest NONE ~-z /J/?.A.JJ ./ -v -""<-- Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" colwnn on the last page of this return. REV-SIS Is-n' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.o. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REI"ER TO * Inheritance Tax Divisian NOTICE OF FILING OF APPRAISEMENT Cecilia J. Semyan 108 Lancaster Boulevard ~e~baDiciburg, PA (Executor or Administrator) In Re: Estate of Michael J. Se1l\Yan Cumberland County - File No. 21,..78-0418 Dear You are hereby notified that the Ori2ina1 appraisement in the estate of Michael J. Semyan has been fi led in the office of the Register of Wi lis of Cumberland County on 26 January , 19~, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total None 22,424.90 None None $22.424.90 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 26 January 7q Signed L~ ~i. o . -~, {S~' Title Arlrnini st:rat:ivp. Offi "''''T Note: This is not a bill. RC C-2 (2-64) . ' COMMONWEALTH OF PENNSYLV ANI~' RESIDENT INHERITANCE TAX APPRAISEMENT DATE ?6 J!2nl1!!:l11"")T '9 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COUNTY Cumberland FILE NO. ?1- 7R-OL. 1 R Whereas, Michael J. Semvan late of Borough of Mechanicsburg in the County of Cumberland Commonwealth of Pennsylvania, having died on the ?Of'h day of July 19-.llL, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Leo Fulginiti . 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 Ufe 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, Unit Appr.ilement Ducrlptlon of Alllt Valul' Made for lnherltance TIX Purpose. R...., 'I;',,+-<>+-o $ None 1)~~~^~~1 ~- 22,424 90 None Jointlv Owned None ",^..~1 <:?? l.?l. on . . Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this 26th day of Jan~ 192.L. _A' F~~ Appraloer Harrisburg (ll\ambtr IIIId _t) (Pen Moo' , Penna. ~(~'7 ~- 'flY (7;J.-... (U.f tl 0 N7 ,{) C oUllty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of '-m ./L' .AD ,;III:;, ...A"""'-K,o h1 ) De eased. Late of J,et-oJ-PJr ./ r1 .I ~, A? d..n;;a' Date of Death, '/ - .:l ~ -7 P AppraisemeNt Docket Vol., /1) Page, / 7' ,f No. .r ~?: Filed in Register's 0 fJi.ce, Amount of tax due, $ /-.1t.19ft DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appraisement, Appeal f,.om Appraisement, Entered and charged,