HomeMy WebLinkAbout02-05-79
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. RC C-331'i 4-73)
~-
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
'*
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.)
IN THE MATTER OF THE ESTATE OF
}AFF IDA VIT OF
EXECUTOR
1<-.. L{ -1'6
~ \Q. - '-"
County \ -c.-u
~\..~
\'3S;L(
\D -
CLARENCE W. GUl'SHALL
(STATE FULL NAME OF DECEDENT)
Late of
Southarrpton Twp., CUnilerland
State of
Permsylvania
Clmberland
~
} ."
Cyril D. Gutshall
Executor
County of
of the estate of the above-named decedent being duly sworn, depose S
and say S
Decedent died
AUCJUSt 7, 1918
(MONTH) (DAY)
, 19~ testate leaving a last will, copy of which i. hereto attached..}
(YEAR)
Name and address of ottorney or }
other authorized repres~ntative to whom
all corresflondence should be mailed.
M:Crea. & Davis
24 west King Street, Shippensburg, Pa.17257
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(EX ECUTO 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 SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
First National Bank of ,.., w_ Gutshall not aoolicable
Shiwensb~
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 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 interes t 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 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 interest thereon to the date of decedent's
death and other investment securdics owned by the decedent at the time of death, with the-market value there-
of a t 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 husiness.
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 cony
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 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 instruments effecting the vestitureof
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 Ilnpaid 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", We", "E", and "F" as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this .................................
...........................3..~q qq" day of .q...N~.................... 19.I~......
---~lk~.. ....----
I'ly Calm, expires; Cfyf1! ~ fL
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 "Summary" has been properly completed as above-directed.
.t::JI~....Iid...\..~"" ~ ... . ............~..............
{J (E3:ecutor-~
..................g~....J~.~.~~.I....~...~Q.?............._.................................-........
(Street Number)
S~I :pennsylvania 17257
................;......................................................................................................................
(City or TotOn and State)
1M: Caw c.rr II
CO",,,,mH,EAL TH'OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECI!DENT
-,""./w.'_~~~"""""_"-.".'~_"'''''_~''''''''''' <";1' ~_~
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 liE.")
Th. r.al prop.rty located In tho Commo"_alth of P.nn.ylvanla .hould b.
de.crlb.d by lot and block numb.r, .tr..t and .tr..t numb.r, tog.th.r with
a g.n.ral d..crlptlon of tho prop.rty, wltf1 a r.f.r.nc. to tho r.cord of tho
conv.yanc. by which tho d.ced.nt took tltl.; If a farm .tat. numb.r of a.
cr..; 01.0 .tat.m.nt of mortgage .ncumbranc.. upon each pare. I at d.ath
of d.c.d.nt. Tax.., a.....m.nt., accru.d Int.r..t on mortgag.., .tc.,ar.
to b. lI.t.d on Sch.dul. "F" and mu.t not II. d.duct.d from thl. .ch.dul..
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
Real estate situate in Southanpton Township,
CUmberland County, Pennsylvania, having Deen
conveyed to the decedent, Clarence W. Gutshall
by deed of Agnes Manning, Widow, dated May 14,
1926 and recorded in Cumberland County Deed
Book "K", Vol 10, Page 292" .:md Oy. deed of
~ Tax- Claim Bureau ot CuIrIl:erla,nd CountY'
da,ted. February 26" 1964 .and recorded inll
Cumberland County Deed B:x>R ''M''', Vol~ 2ll Page
808~ containi'ng' an toQal ot 4 acres" TCm'e or
less and inproved with a !louse anj other
outbuildings.
3,,20llwOO
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.
(2)
ESTIMA TED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In thl. .pace)
27 ,.5QO.00 ~~7J .500.00
27,500,00
;:)', 5oo.0cJ
~
RCC -35
RESID2sr DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
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 o~ 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 o~ 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 ~act that they are not o~ 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 certi~icates, 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 o~ another, even though
located outside o~ 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)
./
Savings Account No.2."..19515..,.S, The Valley
National Bank ot Cfiarobersburg
4,778.4Q
//
4) 77g. 4D
{J9i'~.'lO
Public Sale of Personal Property (not jointly
owned with wife)
1,983.90
nsert this total opposite "Personal Property", Schedule "B" in
he "As Reported" colwnn on the last page o~ this return.
x X
6,762.30
lp, lltt~. 60
'lb: Permsylvania Depa.rtIrent of Revenue
Bureau of County Collections
Fran: THE VALLEY NATIONAL BANK of Charnbersburg
RE: Estate of
CIARENCE W. GUTSHALL
Deceased
August 7, 1978
Date of Death:
It is hereby certified that the above-nam=d decedent had, on the above date, the
following acCX>Ul1ts with us:
A. CHE:CKIN3 A(XX)lMI'S
AcCX>UIlt No.
Title of Account
Date Opened
Balance
B. SAVINGS AaX)UNTS
Account No.
Title of Account
Date Opened
Bal. {Prin. & 11
219515 l
Clarence W. Gutshall
Prior to 1971
1'-
$4,778.40
c. CER!'IFlCATES OF DEPOSIT
Nuni:>er
owner.
Late
Face Value
Earned Inte
OTHER:
By'-----
Date:
'lb : Pennsylvania Depa.rtrrent of Revenue
Bureau of County Collections
Fran: THE PEOPLES NATIONAL BANK
Shippensburg, Pa. 17257
RE: Estate of
CLARENCE W. GU'ISHALL
Deceased
Date of Death: August 7, 1978
It is hereby certified that the above-narred decedent had, on the above date, the
following accounts with us:
A. CHEX:XrN:; AOX>UNTS
.Account No.
Ti tie of Account
Date Opened
O~A J(,. I ~ 'i> 7
I
Balance
-;4 971. .;) J
:1'7- .J (; / - 9
(I . , E~..j~"r J.
. 0. r ~ h C ~ v~ . .y
(;v-'~ ~h.. "
B. SAVING) AaX>UNTS
Account No.
Ti tie of Account
el(-.ycn<t! f), (2",I.sA",,//
c / E .,j.-I h t' ( C;:':!J'A d I
Date Opened
O I S /77'1
en.. I
Bal. (Prin. 0< 11
();) 1- ;A 01- 9 :1.1
1/ ;7~ 7 if
(
C. CERl'IFICATES OF DEPOSIT --
Nl.mber
owner.
L\:lte
Face Value
Earned Intel
OTHER
Date:
NO V 2 1978
THE PEOPLES NAT:ONAL DANK
SHIPPENSBL:RG, PENNA. 17257
~ 4") -' /
By f..t ~ {. /.2t~t
./
-
RCC-36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
TRANSFERS
RESIDENT DECEDENT
(1) Did decedent, within two years of'death, make any transf'er of' any material part of' his estate, without
receiving a valuable and adequate consideration theref'or? (Answer yes or no) no
(2) Did decedent, within two years of' death, transf'er property f'rom 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: not applicable
(a) Age of decedent at time of transfer
(b) State of decedent's heal th at time of making the transf'er. (Note 1).
(c) Cause of decedent's death. (Note 1).
(4) Did decedent, in his lif'etime, 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) nn
(a) Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of' disposition? (Answer yes or no) not applicable
(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 under which transferor expressly or impliedly reserves for his lif'e 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 transf'erred?
(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 not applicable
(7) Did decedent in his lifetime make a transfer, the consideration for which was transf'eree'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) not applicable
NOTE 1: The answers to these questions should be supported by aff'idavit 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
None
N CS'N-
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of' this return.
None
N 5't'\.L
LAST WILL AND TESTAMENT
I, Clarence W. Gutshall, a resident of the Township of
Southampton, County of Cumberland and State of Pennsylvania"
."
FIRST: I hereby direct my exeeutor, hereinafter n~d, to
pay all my just deats and funeral expenses as may conveniently
be done after my decease.
~
SECOND: I give, devise and bequeath the full sum of
Three Hundred ($300.00) Dollars to my daughter, Virlie Jane
Vanaslen.
THIRD: The rast, residue an<ireuinder of my estate, be H.t
real, personal or mixed. I give, deviseaad bequeath tom)' w~fe,
lather J.. Gutshall..ar1d to my sons ..GYrili)ana Gutshall, a.nd
Robert Eugene Gutshall equally, share and share alike.
FOURTH: I herehy nominate, constlute .and appoint mY son;;
Cyril D. Gutshall, to be the executor of this my Last Will aqd
Testament.
IN WITNESS WHEREOF, I have her..unto set my hand and seal
to this my Last Will and Testament, written on one sheet of
paper dated this 18th day of November, 1959.
-rfkLMr~ ZI)JJ~!dj~
This in8~trument was by the Testator, Cla~ence.. W. Gutshall
on the date hereof signed, published and declared by him to ~,
his Last Will and Testament, in ourpresenee, who at his recNe.t
and in his presence and in the preseDce of each other, we belie,
him to be of sound and disposing mind and memory, have hereunto
subscribed our names as witnesses.
/JJ;)I };/J ~~
I
Ylfd./.Al)~ @.'r~~
McCREA & McCREA
ATTORNEYS AT LAW
N<<wYILLE & SHIPPENSBURG
PENNA.
"',. ".,.;
;,':..
:
'.
~,... '....
.'
cop I elL
, ,
I, Claren(Z.:eW.G~tsha.ll, hereby 1Jlak$ the folloWi.ngCkn:liet,~
1959.
Fo'll~w~~,':i~fml'
househo1dfurnlshings to my wife, Esther J. Gut,shall. I dEm:1.re;
.-;.'
to tny La,stWi11 and,.~Btament datedth~ lSthday of
, '," ,
this bequest hem.", Qefore the diV:Lsi()n,Qf!rtlil;vrest,re~Sidue ;allc
tN~X'fNESSWHEREOF, I have, hereunto set my hand and seal
this 31"dday of October., 1960.
W:Ltnt.l;se'S: .'. .'. ..,.,
:i\~~l.u.
'/rpJ~~~~(t~ ..' i2~l ,'.
\~::'~ .i~;~~(?f':;~; :"~:;,:'}-
McCREA & McCREA
ATTORNEYS AT LAW
NEWVILLE & SHIPPENSBIJRG
PENNA,
.~
.
RCC-37. (12.&63)
COMMONWEALTH OF PENNSYYLANIA
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
aye an interest, vested, contingent or other- are involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR NO BI RTH
Robert E. G1tshall son yes sui juris one-third of
R. D. *4 remainder
~~ --=-, ....... .....J....J.t
Cvril D G1tshall son v~!': sui ;uri!': one-third of
R. R. #3, Box 405 remainder
-. . I .. -
. ~ ~ ....... ..... I ....J I
Esther J. Gutshall wife yes sui juris one-third
H. H. 'If.j OI
.. . ""- ,.,')~...
~~ .. -.--
-----..---------.-
Virlie Jane Vanasdlen daughter no sui juris I $300.00
I
J
(Deceased)
\
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
Virlie Jane Vanasdlen March 24 ~ 1976
-- -
--
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SUMMARY
Real Property .......................................................................... (Sch. "A")
Personal Property ..................................... ............................. (Sch. "B")
Transfers ................ .................................... ........... ......... .......... (Sch. "C")
.......................................................................................
Gross Taxable Estate. .
( 1)
(As Reported)
$.......................
$..............................
$...............................
$.....................
$......................................
$.................................
(2 )
(As Determined)
$...
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$ ....... .....
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R C C-38
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
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 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
percen tage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
property Interest
None (other than that owned
jointly with wife).
None
NoNl.
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
None
NroL
..
REv-ets (S-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
Mr. Cyril D. Gutshall
R. R. #3, Box 405
Shippeuiburg. FA 17257
(Executor or Administrator)
In Re: Estate of
Clarence W. Gutshall
Cnmherland
County - Fi Ie No. ?1-7R-Oi&7R
Dear
You are hereby notified that the Original
appraisement in the estate of Clarence W. Gutshall
has been fi led in the offi ce of the Reg i ster of Will s of Cnmherland
County on 2 February , 19~, Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
$27.500.00
6.762.30
None
None
$34,262.30
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 2 February 79 Signed ke.-<::, ~
Title Administrative Officer
~.
Note: This is not a bi II.
. REV-4'S7 (8-78)
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DA TE 2 FFlhrllary 79
COUNTY c'nmhFlrlanc'l
FILE NO. ?1-78-0t,78
Whereas, r.1.....""nl''''' T.J ~nt-l'lhall late of Townl'lhip of Sont.hamnt.on
in the County of Cnmherland Commonwealth of Pennsylvania, having died on
the 7th day of August 19l!.., 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 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
$ ?7 c;nn 00
T>. .1 -
.1 6,762 30
None
-
.. n.._~..:I None
Tnt-a1 <:':l.L.. ?f.? ':l.n
I
Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this 2Ba day of :rt:..uary . 19 ..::J.9a~.
-e...c ~ ~ --SJ:S"
Appraiser
(Number and Street)
Harrisburg
(Post Office)
. Penna.
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