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HomeMy WebLinkAbout04-04-79 . II COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS '* ";-/7-77 _ RCr;-33 (4-/3; 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..a:enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Cumberland } AFFIDAVIT OF EXECUTOR XHOONJ6X~ IN THE MATTER OF THE ESTATE OF CALVIN A. ENSMINGER (STATE FULL NAME OF DECEDENT) Late of County State of PENNSYLVANIA }" County of CUMBERLAND 1ffiI~~~ M. Karey Ensminqer of the estate af the above-named decedent being duly sworn, depose S Executor and say S Auqust (MONTH) Name ond address of attorney or } other authorized representative to whom 011 correspondence should be mailed. (DAY) , 19~{~estate leaving 0 last will, copy of which is hereto attached. } (YEAR) '~~ Decedent died 22 Horace A. Johnson, Esquire Post Office Box 125, Lemoyne, Pennsylvania 17043 That as such Executor deponent is familiar with the affairs of said estate and the property constituting (EXECU TO R-ADMIN I ST RA TO R) the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following: - NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE 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 ~hereof 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 gi ving al so separately the accrued interes t thereon, if any, down to the last in teres 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, po:>tal 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 securities owned by the decedent at the time of death, with the -market value there- of at such time. - P,CC -~.s. l HFsrDENT DECEDENT SCHEDULE "B" PERSON AL PROPEH.TY CO~~fONWEALTH OF PENNSYLVANI~ TflANS:F'ER INHERITA.NCE TAX INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly wi th another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangibl e personal property should be listed first (e. g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, sllch as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION No. List and describe fully VALUE MAIUGIT VALUE (Do not write in this space) 1 Checking Account No. 180-1974-5 1,394.91 ( CCNB Bank, N. A. ) 2 Savings Account No. 008-074488-1 93S.01( ( CCNB Bank, N. A. ) ~ Interest on above S.8S! 3 1958 Oldsmobile 100.00 4 Furniture, tools and household goods 1,000.00 I I I I I I I I I (nsert this total opposite "Personal Property", Schedule "B" in X X 3,,435.80 ~,43S.8 0 the "As Reported" column on the last page of this return. .~ ...fJ .r/'^ ~ "-' U " - t'~ L<l- II ---,,-,,,,:... ,-..... ,-...~ ( ...~ ;"- --""-. . ....- _it ~,../ '\. . ,'" . II ,:" .. . '''_.;C, .., ) MAIN OFFICE 331 BRIDGE STREET NEW CUMBERLAND, PENNSYLVANIA 17070 (7171774-7000 CCNB BANK. N.A. Date October 31, 1978 TO: !-1yers, Myers, FJ ower & Johnson Third & Market Streets Lemoyne, PA 17043 RE: Estate uf Calvin A. Ensminger Name of Decedent The following is a complete record of the above decedent's accounts as of August 22, 1978 Date of Death ccount No. 'T'ype of Account Balance on Date of Death Principal Accrued Int. Names on Account (All Owners) Date of Creation of Joint Ownership L80-1974- 5 008-074488-J Checking $1,394.94 $ 935.01 None Calvin A. Ensminge Savings $5.85. Calvin A. Ensminge ~ R. S. Stephens Au ) .. . -;>---- Rec - 36 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITAt\CE TAX S C HED1!IJ: II C II TFUNC:F'FnS RESIDE::-.'T DECEDENT ,(I) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) no (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) no (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer (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)~~ (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) no (b) What was the transferee's age at time of decedent's death? no (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor \fider which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) no (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) no (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others (7) Did decedent in 111s 1 ifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) no (8) Did decedent, at ar,) time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which conld 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 al ter, 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 certi ficate. 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 valne 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 N~ I nsert this total oppos i te "Trans fers", Schedul e "C" in the "As Reported" colunm on the last !,'lge of this return. ~ ~.~, 0= L \,,'-,. , 1. 1.AST ~'I1LL Ar:u T'STA?:ENT 1, ~al"in A. Ensmineer, 0:' 310 Wertzville Road, Enola, :.:umbe'land \;ounty, Pennsylvania, make, publish and declare this Lo be IllY last ':Jill and Testament, hereby revoking and II akini~ void 8ny and all former Wills by me at any t-ime heretofore 'lade. 1. I direct the payment of my debts and funeral exp- 3Dses B:J SOOI1 after !:,y death as may be convenient to my Ex- ecuto~ hereinafter named. 2. I give, devise and bequeath all the rest, residue and rewaInder of' n,y estate to ~ ~ k{2.n.;Uj A~.n'~' 3. I nominate and appoint M. Karey: ~n8mlnger if 0 to be the ~xecuto~ of this, my Will. In WITl ~:;S;3 ':li-E:tEC'F, I he~eunto set my hand and seal thisj'-:qday 0:- October, 1973. ~4 r .... ,tf2 4-'.h:?.~SEAL) Signed, sealed, published and declared by the above named Testator as his Last Will and Testanlent in the pres- ence of us, who at his request, in his presence and in the presence of ea~h ot:1er, have hereunto subscribed our names as witnesses. -:-pJJ'~ "", WlttrV~'C . /~ 71 ~41 t:';,/ ( &~NI1H H. 6INTU.Notaty PubIe E......... &_1. ~..In~ c.~ .... _ ... CotNnIati... 1iipI,. Nove...... '~ RCC-37 (12"-63' COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BE~EFICIARlES \ h BENEFICIARIES AND ADDRESSES RELATIONSHIP I SURVIVED (If step-children or I DATE INTEREST OF State full names and addresses of all who illegitimate children I 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 l3I RTH M. Karey Ensminger 3965 Mountain View Road - ',- Mechanicsburg, PA 17055 Son yes of age Entire Estate I - ~ - - - -.- -.-.-- ! -- --~-.,..-- ~. -" ._-----~_.----,- ! ! -.-------.-.-.- I I ! -- -.. __u _ _.___ -_._~ i -.-- ! I [ ----.- , i ! I --.. ! --..-.-.--..-.--....-.- . ! _'_'M'_.m._"_' -.-.-. -. --.-- .- Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DA TE OF DEATH RESIDENCE .... o . .....rJl..... ~<~ ~:: s:: '2 dl S .- """-' ::s Sdl- _0.0 ~ S tJ ~ 0: ....tJ'O o dl ............... ;::l rJl .... tJ ;::l 0 ~ S 2- ~ ~ Real Property Personal Property Transfers Gross Taxable Estate .. SUMMARY . (Sch. "A") ............(Sch."B") .......(SCh. "e") ( 1 ) (As Reported) .35,000.00 3,435.80 -0- $ $ $. $.. $ $ .... .38. ' 4 3 5 . 8 0 (2) (As Determined) $ $ $ $ $ $ ~ .... ell 0,) >< Iol =: .... o ~ z >: o '.c t<l .t: Vl '2 _ '6 .- --a ~~ l- Z ~ - "'" ~ {J'J ..... < p:: p.. p.. < ~ ::c l- ~ o p:: ~ l- l- < - "", ~ o Iol = ~ .... l- ~ ..,. o r..: (J'J ~ '0 dl rJl " dl p:;. ~ I'Ll.Cl t!J Z H ::E: 00: Z I'Ll . r::t:. Z H :> ...:l r::t: u P.i -,-I. ..r:: Ul: s:: :3. 0: E-i o H o ,.Q Ul: s::: s::: (]): P-i +J Ul ro I'Ll ...... o Q) ..... '<l ...:l 'd s:: ro r-i H (]) ,.Q S ::l U ell '2 ell ...2: ~. <Il >: ,- V p.. ...... o ...c .=: ~ ;, ,., >: o E E o u ...... o .c. ::: o u ..:l <( rI:J :;: a= =- =- <( Q Z. ~ ~ CIl:: o =- ~ CC 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 hy 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 tmder Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. Unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's property Interest None. N~ Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. ~0-= ~~ L,~' R E V-S18 (8-781 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG 17105 IN YOUR REPLY Pl.EASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT M. Karey Ensminger 3965 Mountain View M8chanio~burg p~ (Executor or Administratorf Road 17055 In Re: Estate of CRlv;n Aa F.nRminep.~ CumberJand County - File No. 2l-7~~__ Dear You are hereby notified that the Orif:')nRl appraisement in the estate of Cal"in A_ Ensminger has been filed in the office of the Register of Wills of Cumberland County on -.-!L Ap~i 1 ,19-29, Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total ___ $:l<;~OOO.OO :l~43l).80 Non P. Nonp. 838,435a80 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 4 April 1979 Signed Title Administrati ve Off; C".P.~ ( Note: This is not a bill. REV-457 (B-7Bl DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DAil:. ~ A:?~il lQ7Q Cumberland COUNTY FILE tw. ~l 7Q-575 Where~, Calvin A. Ensminger l~eof East Pennsboro Township in the County of Cumberland Commonwealth of Pennsylvania, having died on the 22 n d day of A ug us t 191.!L, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, r.~ 0 F1l1 fin i t i , 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_...._....~ C':\t; nnn nn P~....~".,.,..., T'> 'U 3 435 80 'T''Y''rlT1 ~ fp'Y"~ N nT'l P 'T . , ~ , NnT1P 'J 'T'n+'" 1 c ":l 0 "", l: "" , Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity with the law on this 4+'h day of Ap'Y";l 19 U-. Appraiser (Number and Street) Hal?l'ilJburg (Post Office) , Penna. 0) N >, '"0 :~: 0\ ~ <!.> " " " " o--f +-> Z ~ I:: en: 11 :::s w (l) ~ a ::2: H: C,) -r-t c---: .-i W t> w (l) c.: ,. .01 :J Q .c en Q): ~ ~ ""= ~ z :a: t4 ~ a.. w a: ~: ~ +->: c:! > c.. ...-1: c.. s: 0. Cf.l: W +->~ +->~ <( ~ ;::J: ,~ =t; c:: I:: I:: rJ): ~ ~ ,-,:;~ (l) (,'\ X ~= u.. '"O~ (l) ~ ci ::l: .':) ~ <( '0 ~: 0 :~.9~ (l)~ 0 ~ C"' ~ ...... ~ ~ CJ) '"O~ 4" a 6- ~ C,) I- a CJ) 1 & {:::i: w (l) 0: :s 'vt a ora +-> (l) ,Q N Z z: U <13 ~: +-> ~ +-> a s.... 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