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REV-1500 EX (6-00) Rev-1500 USF
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COMMONWEALTH OF ...................................................................................
PENNSYLVANIA FILE NUMBER
DEPARTMENT OF REVENUE
DEPT. 280601 INHERITANCE TAX RETURN 21 05 0342
HARRISBURG. PA 17128-0601 -
RESIDENT DECEDENT County Code Year Number
DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
..... 015-18-6302
Z LOVETT John F. Sr.
w
Cl DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH
W REGISTER OF ~ILLS
U April 2, 2005 April 12, 1917
W
Cl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
N/A i
Gl X 1. Original Return 2. Supplemental Return 3. Remainder Ret~rn (date of death prior to 12-
~~U) I- '-- I-- 5. Federal Estate tax Return Required
4. Limited Estate 4a. Future Interest Comprise (date of death after 12-12-82)
~c.-n I- - l....- I
.ce.Q 6. Decedent Died Testate (Attach copy of Will) 7. Decedent Maintained a Living Trust (Attach a copy of Trust) 8. Total Number o~ Safe Deposit Boxes
U 2:1ll x
I- - 0 i
<{ 9. Litigation Proceeds Received 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95) 11. Election to tax ~nder Sec. 9113(A)
L- - :
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: i
c: NAME COMPLETE MAILING ADDRESS
Q)
-c:> Francis A. Zulli. Esquire 109 Locust Street
=
C> FIRM NAME (If Applicable) Harrisburg, PA 17101
=-
<.n
~ Wion, Zulli & Seibert
C> TELEPHONE NUMBER
<..:>
717 -236-9301 :
1. Real Estate (Schedule A) (1 ) $151.050.00 OFFICIA[~E ONLY
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2. Stocks and Bonds (Schedule B) (2) $0.00 , , , '1
( ~)
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3. Closely Held Corporation. Partnership or Sole-Proprietorship (3) $0.00 ,"5
,
,
Z , '1
4. Mortgages & Notes Receivable (Schedule D) (4) $0.00 1 '.'J
0
~ 5. Cash, Bank Deposits & Misc. Personal Property (Schedule E) (5) $193,076.38 I' ,J
,,,
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.-J 6. Jointly Owned Property (Schedule F) (6) $0.00 I ;~:
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::> D Separate Billing Requested -, I'.
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a.. 10'
7_ Inter-Vivos Transfers & Misc. Non-Probate Property (7) $0.00. I
<( . ........ .... ... ....... ..~... ....... ... ...... .............
() (Schedule G or L) I
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8. Total Gross Assets (total Lines 1-7) I
a::: (8) I $344,126.38
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9. Funeral Expenses & Administrative Costs (Schedule H) (9) $37,060.57
10. Debts of Decedent, Mortgage Liabilities & Liens (Schedule I) (10) $2.11027
11. Total Deductions (total Lines 9 & 10) (11) $3917084
12. Net Value of Estate (Line 8 minus Line 11) (12) $304,955.54
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) ! $000
made (Schedule J) I
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14. Net Value Subject to Tax (Line 12 minus Line 13) (14) I $304,955.54
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SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of line 14 taxable at the spousal tax I
rate, or transfers under Sec. 9116 (a)(1.2) x (15) I $0.00
z -
0 I
t= 16. Amount of line 14 taxable at lineal rate $304.955.54 x 045 (16) $13,723.00
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t-::l 17. Amount of line 14 taxable at sibling rate x .12 (17) i $0.00
Q.
:2 18_ Amount of line 14 taxable at collateral rate .15 (18) I $000
0 x :
u 19. Tax Due I
(19) I $13,723.00
20.~ I
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> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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Decedent's Complete Address:
STREET ADDRESS 361 Beverly Road
CITY I~TATE IllP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
$13,723.00
!l;1::l 000 00
!l;R!'iO 00
Total Credits (A + 8 + C) (2)
$1365000
3. Interest/Penalty if applicable
D. Interest
E. Penalty
4.
Total Interest/Penalty (D + E) (3)
If line 2 is greater than line 1 + line 3, enter the difference, This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
$0.00
$73.00
5.
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(SA)
(58)
$73.00
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PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE B~OCKS
Make Check Payable to: REGISTER OF WILLS, AGENT
1.
Did decedent make a transfer and:
a. retain the use or income of the property transferred;
b. retain the right to designate who shall use the property transferred or its income;
c. retain a revisionary interest; or
d. receive the promise for life of either payments, benefits or care?
If death occurred after December 12, 1982, did decedent transfer property within on year of death
without receiving adequate consideration?
Did decedent own an "in trust for" or payable upon death bank account or security at his or her
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
Yes
No
2.
~
B
;
EB
3.
4.
contains a beneficiary designation? c=J r:::::E::J
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART 0 THE RETURN.
Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, a d complete,
Declaration of preparer other than the personal representative is based on all the information of which preparer has any knowledge.
DATE
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For date of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use df the surviving
spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)). :
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse i~ 0% [72 P.S.
99116 (a) (1.1) (ii)). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure o~ assets and filing a
tax return are still applicable even if the surviving spouse is the only beneficiary. :
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For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a Inatural parent, an
adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(a) (1.2)]. :
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The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 p.sl 99116(1.2) [72
P.S.99116(a)(1)]. !
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The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is d~fined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
II
REV. 1 S02EX = (1.97) (I)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
John F. Lovett Sr.
FILE NUMBER
21-05-0342
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would tie exchanged between a
willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of
survivorship must be disclosed on Schedule F I
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ITEM I VALUE AT DATE
NUMBER DESCRIPTION I OF DEATH
1, 361 Beverly Road, Camp Hill Borough, Cumberland County, PA - single family dwelling. Decedent acquired I $151,050,00
title by deed from Robert M, Troutman and Anna E. Troutman by deed dated March 4, 1960 in Cumberland
County Recorder of Deeds Office, Deed Book "P", Volume 19, Page 585, Cumberland County Tax Parcel
No, 01-20-1852-178; Assessed value $151,050,00
Decedent in Item III of his Last Will and Testament devised this real estate to his daughter, Joyce Anne
Lovett
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TOTAL (Also enter on line 1, Recapitulation) I $151,050,00
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(If more space IS needed, Insert additional sheets of the same size)
REV-1508 EX + (1-97)(1)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
John F. Lovett Sr.
FILE NUMBER
21-05-0342
I
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must 'be disclosed on
Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Members 1st Federal Credit Union account No. 4950-00
VALUE AT DATE
OF DEATH
$78,590.12
2.
PNC Bank Certificate of Deposit No. 21001020140
$17,305.40
3.
PNC Bank checking account No. 5140199392
$74,180.37
4.
PNC Bank savings account No. 5000820829
$23,000.49
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TOTAL (Also enter on line 5, Recapitulation) I
(If more space is needed, insert additional sheets of the same size) :
$193,076.38
REV-1511 EX + (1-97)(1)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
John F. Lovett Sr.
FILE NUMBER
21-05-0342
Debts of decedent must be reported on Schedule I.
ITEM i
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Myers Harner Funeral Home - funeral services $11,008.15
2. Romberger Inc. - engraving $900.00
3. Catholic Cemeteries - grave opening $750.00
4. Iron Kettle - after funeral reception $552.89
5. Father Louis Ogden - funeral services $100.00
continued......
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Joyce Anne Lovett $9,594.00
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
-
Year(s) Commission Paid:
2. Attorney Fees - Wion, Zulli & Seibert $10,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Joyce Anne Lovett $3,500.00
Street Address 361 Beverly Road
City Camp Hill State PA Zip 17011
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Relationship of Claimant to Decedent Daughter ,
4. Probate Fees Register of Wills $402.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Advertising - Cumberland Law Journal $75.00
The Sentinel $137.03
8. Recorder of Deeds - record deed $41.50
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TOTAL (Also enter on line 9, Recapitulation) I $37,060.57
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(If more space IS needed, Insert additional sheets of the same size)
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CONTINUATION PAGE
SCHEDULE _H_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF John F. Lovett Sr.
FILE NUMBER
21-05-0342
ITEM
NUMBER
6. Deacon Fran Gorman - funeral services
DESCRIPTION
VALUE AT DATE
OF DEATH
$100.00
Catholic Cemeteries - grave marker
$50.00
7.
Mr. Jovik - violinist at Mass
8.
Christian Seay - funeral tenor
$50.00
9.
Anthony Cuicci - organist
$35.00
10.
$225.00
TOTAL
$0.00
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REV-1512 EX + (1-97)(1)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF
John F. Lovett Sr.
FILE NUMBER
21-05-0342
Include unreimbursed medical expenses.
ITEM !
NUMBER DESCRIPTION I AMOUNT
1. U.S. Treasury - federal estimated tax payment $1,250.00
2. PA Department of Revenue - state estimated tax payment $25.00
3. Borough of Camp Hill - sewer bill $60.00
4. Keystone Oil Co. - heating oil $275.27
5. Jessica Miller - private nursing care $500.00
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TOTAL (Also enter on line 10, Recapitulation) I $2,110.27
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(If more space IS needed, Insert additional sheets of the same size)
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REV-1513 EX + (9-00))
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
John F. Lovett Sr.
FILE NUMBER
21-05-0342
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and i
transfers under Sec. 9116 (a) (1.2)]
1. Joyce Anne Lovett Daughter Real estate and
361 Beverly Road one-half of residue
Camp Hill, PA 17011
2. John F. Lovett Jr. Son One-half of residue
1227 Great Plain Avenue
Needham, MA 02492
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1$OO COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET i $0.00
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(If more space IS needed, Insert additional sheets of the same size)
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1lIast 1IllIill ann m~gtam~nt
r-~
~" .:~
OF
;~.=~
JOHN F. LOVETT. SR.
L JOHN F. LOVETT, SR., of the Borough of Camp Hill, Cumberland County;:
Pennsylvania, being of sound and disposing mind, memory and understanding, <loihake, :~:
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publish and declare this to be my Last Will and Testament hereby revoking all other Wills
and Codicils by me at any time heretofore made.
ITEM I:
I direct that all of my just debts and currently due debts and
funeral expenses shall be paid from my estate as soon as practicable after my decease as a
part of the expense of the administration of my estate.
ITEM ll:
I give all of my articles of personal or household use that I
may own at the time of my death to my daughter, JOYCE ANNE LOVETT.
ITEM ill:
I give, devise and bequeath my home and real estate located at
361 Beverly Road, Camp Hill, Cumberland County, Pennsylvania, to my daughter,
JOYCE ANNE LOVETT.
ITEM IV:
I give, devise and bequeath all of the rest, residue and
remainder of my estate, whether real or personal, or wheresoever the same may be situate
or located, in equal shares, to my daughter, JOYCE ANNE LOVETT, and my son, JOHN
F. LOVETT, JR.
ITEM V:
I nominate, constitute and appoint my daughter, JOYCE
ANNE LOVETT, as Executrix of this my Last Will and Testament. In the event that she
is unable or unwilling to serve in this capacity, then I nominate, constitute and appoint
my granddaughter, LILLIAN BUELL, as Executrix of this my Last Will and Testament.
ITEM VI:
It is hereby directed that my Executrix shall pay all
inheritance, estate, succession and legacy taxes to which my estate for the transfer of any
~1r1.
property hereunder may be subject, and to charge such taxes as a part of the expense of
the administration, payable out of my residuary estate.
~
.
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ITEM VII:
I direct that no Executrix or other fiduciary named, nominated
or appointed in this my Last Will and Testament shall be required to post any bond or
give any security of any type for any purpose whatsoever, any law or rule of the Court of
the Commonwealth of Pennsylvania or any other jurisdiction to the contrary
notwithstanding.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this IS day
of September, 1997.
#y~~,
\" John F. Lovett, Sr. '
Signed, sealed, published and declared by the said John F. Lovett, Sr., the above
named Testator, as and for his Last Will and Testament, in the presence of us, who at his
request in his presence and in the presence of each other, all being present at the
same . e, have hereunto sub ribed our names as witnesses hereto.
Residing n
Residing /J 2 i 0--1 sf'. A ~. /} /L7/
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
L JOHN F. LOVETT, SR, D4...--<d /4-lvt. ~ and~c:-/,4, 2v/ I, - ,
the Testator and the wi1nesses respectively, whose names are signed to the attached or
foregoing instrument, being duly qualified according to law, do hereby declare to the
undersigned authority that we were present and saw Testator sign and execute the
instrument as his Last Will, that he signed willingly (or willingly directed another to sign
for him), and that he executed it as his free and voluntary act for the purposes therein
expressed; that each of the wi1nesses, in the presence and hearing of the Testator signed
the Will as wi1nesses; and that to the best of our knowledge the Testator was at that time
eighteen (18) or more years of age, of sound mind and under no constraint or undue
influence, and I, the said Testator, do hereby acknowledge that I signed and executed the
instrument as my Last Will and Testament, that I signed it willingly, and that I signed it
as my free and voluntary act for the purposes therein expressed.
Subscribed, sworn to and
acknowledged before me by
John F. Lovett, Sr., the Testator,
and SUbSCribed~m to _
before me by 1"l W t .-->
and ~ ( '-.--- (4-. -:A if 11"
wi1nesses, this 15th day of
September 97.
NOTARIAL SEAL
ANN J. LONG, Notary Public
Oily of Ha,risoorg, Dauphin County
My Commis'i?n Expires Oct 30, 1999
,1 ... '.__
REGISTER OF WILLS OF DAUPHIN COUNTY, PENNSYLVANIA
INVENTORY
Estate of: John F. Lovett Sr., Deceased
No.: 21-05-0342
Date of Death: April 2, 2005
Social Security No.: 015-18-6302
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the foll<bwing
inventory include all of the personal assets wherever situate and all of the real estate in the Commo~wealth of
Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory reprelents its
fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of he
Commonwealth of Pennsylvania except that which appears in a memorandum at the end of the Inv ntory, I
verify that the statements made in this Inventory are true and correct. I understand that false statements
herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsificatiop to
authorities. ~
Name of Attorney: Francis A. Zulli, Esquire
ill.No.: PA 15316
Personal Representative: .
Ji!:J1!/ ~~AIf
J ce e Lovett, Execu . ; .
Address: 109 Locust Street
Harrisburg, PAl 7101
Dated: ItJ - ~() - O~
Telephone: 717-232-1488
Description
Value
361 Beverly Road, Camp Hill Borough, Cumberland County, P A - single family
dwelling. Decedent acquired title from Robert M. Troutman and Anna E. Troutman
by deed dated March 4, 1960 in Cumberland County Recorder of Deeds Office,
Deed Book "P", Volume 19, Page 585. Cumberland County Tax Parcel No.
01-20-1852-178; Assessed value $151,050.00
Decedent in Item III of his Last Will and Testament devised this real estate
to his daughter, Joyce Anne Lovett.
$151,050.06;~
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Members 151 Federal Credit Union account No. 4950-00
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011
78,590.12
PNC Bank Certificate of Deposit No. 21001020140
17,305.40
PNC Bank Checking account No. 5140199392
74,180.37 .
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_ 1.
PNC Bank savings account No. 5000820829
23,000.49
Total
$344,126.38 :