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STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED IN
OFF ICE OF THE
REGISTER OF WILLS
Ctunberland
OF COUNTY
AND AGENT OF THE COMMONWEALTH
THE SUM OF
ESTA TE OF Ethel W. Brandt
LATEOF N. Newton Township
DATE I NO. OF I NAME OF PAYEE REMARKS AMOUNT
VOUCHER
Register of Wills letters of adm1n1str~t1on;
3 short cert.' bond 61 bJL
Ctunberland Law Journal Advertise letters 18 DO
Evening Sentinel Advertise letters 21 50
Egger Funeral Home funeral expense 2,028 DO
Georges Flowers funeral expense 81 DO
b Saylors IGA funeral expense 63 ~8
.
~ Eby Granite Works footstone 70 00
.. Miller & Miller Ins. administrators bond 600 bo
W Commonwealth Natl Bank check charge 10 DO
~ Register of Wills petlt10n to waive addit10na
securitv 5 DO
Stephen Fisher,R.S. copy of survey 2 DO
R.L. Jones prep of 1979 income tax 15 DO
Recorder of Deeds transfer tax 1,000 bo
Kevin Hess est:. a1:1:Y :r:ees 1:0 aerena
lawsuit 2,000 DO
Bonnie Coyle notary fees 10 DO
Glenn Rebuck real estate taxes 12 ~O
Carl Wagner real estate taxes 65 33
Fowler, Addams & Shughart atty fee-guardianship 80 DO
Jay H. Brandt out-ot-pocket expense - bo
guardianship 500
Jay H. Brandt fee - guardianship 500 DO
Leader Nursing Home Nursing care 472 ~3
Commonwealth of PA 1979 state income tax 224 30
. I
,
DATE OF FILING APPRAISEMENT
/-JI-?/
DATE OF DEATH
1/15/80
COMMONWEALTH OP PENNSYLVANIA}
Ii. A SS:
COUNTY OF ~ _ .
I AI '~..~-f._&z~
MY KNOWLEDGE A D B IEF, THE FOREGOINQ/'Is A JUST AND T UE STA EM
EXPENSES OF ADMINIS ATION SUBMITTED TO THE ESTATE OF
DECEASED, AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES.
!o't!1.
SWORN AND SUBSCJD BEFORE ME THIS
:=::t~~:~ ~~ ~
flit. . ., :~.. . ~~uland Co., F3.
My " ... '. .:e..: 23, 1982
HEREBY CERTIFY, THAT TO THE BEST OF
T D TS., FVNE~ EXPf"N.~J~ND
/ '~~(}(..4
. ,;;; - -
( L.S.)
DAY OF
REV-455 (8-78)
DEDucnONSALLOWEDIN .
THOSUM OF · o?~r3 3,;1 i'
OAT! '~:.0VEli:~1 ~
1lz'i.:&. OF woe . AD EN'
OFF ICE OF THE
REGISTER OF WILLS
STATEMENT OF DEBTS
AND DEDUCTIONS
OF COUNTY
AND AGENT OF THE COMMONWEALTH
DATE I NO. OF I NAME OF PAYEE REMARKS AMOUNT
VOUCHER
Checks written before deat ~, clearing after:
-
Leader'Nursing Home Nursing Care 1,180 94
Glen Rebuck Real Estate Tax 3 ~4
Carl Wagner Real Estate tax 403 15
Jay H. Brandt Administrators fee 4,200 )0
Lee E. Brandt Administrators fee 4,200 )0
Fowler, Addams & Shughart Attorney fee 7,400 )0
Register of Wills Filing app. & debts & ded 6 )0
Register of Wills Reserve for accounting 100 bo
.
TOTAL 25,332 87
I I
ESTATE OF Ethel W. Brandt
DATE OF FILING APPRAISEMENT . /-J'/- %/
LATE OF N. Newton Township
DATE OF DEATH
1/15/80
COMMONWEAL TH OP PENNSYLVANIA }
/Y. - //. SS:
COUNTY OF ~
I J.i I~__, c
, .
MY KNOWLEDGE A EF, THE FOREGOIN IS A JUST AND TRUE ST~TE~
EXPENSES OF ADM NIST nON SUBMITTED TO THE ESTATE OF
DECEASED, AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES.
S"iORN AND SUBSCR~ED BEFORE ME THIS /ort DAY OF
tJ? c:t: 19 .R
(L.S.)
BO~:N!E L COYLE, Notary Public
Mt. . :":1 ::",." '''rr.ber/and Co.. Pa.
My Cor~:r ,J., /'<'. 23, 1987
/0-/ if-fO
RCC.33 (4-73)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
'.
.2/-7 p-/"i'~
RESIDENT DECEDENT COUNTY OF
, ,.,., ,.,-
This return must be completed in detail and filed in dUPl~cate, with all attached, with the Register of wTiTs of the
County where decedent resided; Return is due within nine months after date of death, unless an extenS1!Pis granted
by the Secretary of Re~enue. (Section 703 of the Inheritance and Estate Tax .Act of1961.) N
CumbeiIand
IMPORTANT:
Q
IN THE MATTER OF THE ESTA.TE OF
Ethel W. Brandt
(STATE FULL NAME OF DECEDENT)
Cumberland
} AFFIDAVIT OF
EXECUTOR '
ADMINISTRA TD.
Late of
County
State of
Pennsylvania
County of
Cumberland
Jay H. Brandt and Lee E.
} u,
Brandt
~
Administrator
Decedent died
of the estate of the above-named decedent being duly sworn, depose and say :
January 15 80 }
19_J~~ti:~~~~~~~~~~~tu;~
(MONTH) (DAY) (YEAR) 'lintestate
Dale F. Shughart, Jr., Esquire
Name and address of allorney or }
other authorized repres:entative 10 whom
all carresi'ondence should ~~ j~(j 'led.
28 South Pitt St., P.O. Box 208,
Carlisle, PA 17013
That as such deponent is familiar with the affairs of said estate and the property constituting
(EX E CU 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 OECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
l~uNt;
That the contents of said safe deposit box or boxes are itemized under Schedules
wi th 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 ses sion, s tanding 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 whats oever, 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 wer. 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 see) 'lies owned by the decedent at the time of death, with the market value there-
of a t such time.
~n 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 ~'co-partnership or business, and in support of the value of such interest there is annexed to
said schedqle, financial statements showing the assets and liabilities of said co-partnership or Qusiness.
A copy of ~~e 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 co~y
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 indfvidually, 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, andthe 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 vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing and u~npaid 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", /:~~~E", and "F" as directed therein,
have heen .arried <orward and properi> regiatered in the Sommary. ~ ~~
m___~:~~:=andS;:~f~:~~_=~::~ ..-Jf~-_.._--- _...~~? s
~.. .mm....m.......it..m.~.__..___... ......~_'1!.._~~~~_~L:-_.
.............................~.;.;.:.;... ,JY' E~ ~: c':0ry Public (j 1d visrJ' NU,/i'J J v,-l1J 1J((
: Co-;;:~:;}~;~ Ex,J7.~::~~~.~i ;;82 ............1.7!ffu..;;f~;/~;;ji...lt;9...........tJ........,..i7/)U 6
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.
RCC-34 (1-64)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
-
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property held by
the decedent as tenant in common with another or others, should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number, street and street number, together wi th
a general description of the property, with a reference to the record of the
conveyance by which the decedent took title; if a farm state number of a-
cres; also statement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are
to be listed on Schedule "F" and must not be deducted from this schedule.
(1)
(2)
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMATED
MARKET VALUE
1. 3 contiguous tracts of land
situate in North Newton Township and
Borough of Newville, Cumberland County,
PA., containing 45.106 acres of
unimproved farmland.
Deed Reference: Book P, Vol. 12, page
222. Value based on actual sale price
to James C. Costopoulos et al.
Newville Bo 0
220.00 V $100,000. ooJ/'"
3,270.00V
N. Newton TwJ
h. I ." I " S h d I "A'" th
Insert tiS tota OppOSI te rea property , c e u e '" e
"As Reported" columr on the last page of this return.
xxxxx
$100,000.00
/tHJ1 ~, 00
~
i ^
RCC -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 individuall~
by the decedent, at the time of 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 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 estat~
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 certificates, cash on hand and in bank,
stocks, mortg&ges, 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 of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item
No.
ITEM
List and describe fully
DEPARTMENT VALUA'I'ION
(Do not write 1n
this space)
UNIT
VALUE
ESTIMATED
MARKET VALUE
1
2
Clothing and personal effects
Checking account, Commonwealth National
Bank, #2221081363
Statement savings account, Commonwealth
National Bank, Account #220040125-1
principal
accrued into
Certificate of deposit, Commonwealth
National Bank, No. 22-4643
principal
accrued into
Deposit held in escrow pending sale of
real estate, Fowler, Addams & Shughart
Trust Account, Dauphin Deposit Bank,
checking account (did not close, fund
forfeited to deceased)
Mortgage of Larry D. Calaman et ux secure
on lot and improvements situate in North
Newton Township, Cumberland County, PA.,
entered 5/11/79, payments due to 12/11/79
received prior to death, original balance
48,000, copy of amortization schedule
attached.
10.00
3
3,452.70
4
336.45
.67
5
30,000.00
1,034.52
2,000.00
6
principal
accrued into
12/11/79-1/11/80
accrued into
1/11/80-1/15/80
47,667.43
3351 . 64
56.22
x x 84,895.63
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
f'fj 19ft (PJ
~
. NOTICE OF DEATH
"
.
" Jay Brandt Gu~rad:i.an for
NAME OF DECEASED .- -''Ethel W. Brandt'. .
.
--:-----
ADDRESS
.DATE OF DEATH
1-15-80
ACCOUNlS.- ACCOUNT NUMBE~._
222-108136-3 Bal. 3,452.70
#. Reg. checking
o Spec. checking .
~v ~tatement Svgs 22-0040l25-i
IOJ' savings
Bal. 336.45 Accrued
~ Cen. of Deposit
!J Savings' cen.
22-4643 for 30,000
. 0 Installment loan
o Safe Deposit Bo~
o Stockholder
I~tci Orr~ust $.67
o Mongagt".
accrued interest 1 034 52
, .
JOI NT ACCOUNT
Namt
Addrcs~
RE l /-.. TIO!JSHIP TO DECEASED
rORf.' CO:.'PlETED BY uk:..a..thomasn.u.........n. .n."'" ... OFF ICE NU!..~EH\ ....... 22
1,)/:'/17>
DATl ..... . ........-.........-..........--................
~r:6 /J/. W"'/ W)IJ'I
co~wealth National Bank
Dillsburg Branch
'"L A 1 r ~ ~.'J... ('" r
,
.--
.::tLIIt:uun; UI
D i recl
Reduction
Loan
"- -- I"
'<..~..r' ''-/~~ "I ~ ( \I ~ '-If \ L.
PUBLISHING
COMPANY
lrT M I~TFRF~l:
1972P.28 T01Al PRINCIPAL:
4ROOO.OO
RCC-36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
T RA.N S FEllS
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, 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 af'firmative 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 thereforNwhich was to take effect in possession or enjoyment at or after his death?
(Answer yes or no) 0
(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)
(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 life or any period which does
not in fact end bef'ore his death:
(a) The possession or enjo~ent of or the right to income from the property transferred?
(Answer yes or no) NO
(b) The right to designate the persons who ~all possess or enjoy the property transferred or
income therefrom? (Answer yes or no) 0
(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 his lifetime make a transfer, the consideration for which was~ransferee's promise to
pay income to or for the benefit of care of transferor? (Answer yes or no) 0
(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) No
NOTE 1: The answers to these questions should be Supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2: If answer to any of' the above questions is yes, set forth below a description of the property
transferred, it's 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 provid~d in Schedules A, B, or E.
ITEM
DESCRIPTION
MARKET VALUE
(Es tima ted)
DEPT. VALUATION
(Dept. Only)
NONE
Insert this total opposite "TranSfers", Schedule "e" in the
"As Reported" column on the last page of this return.
N~~
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
(
h
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
Jay H. Brandt Son Yes 1/7
916 Gettysburg P1.ke
Mechanicsburg, PA 17055
Lee E. Brandt Son Yes 1/7
K..1J..L, NewDurg, .t'A .L1L.t+U
Wi 1Tiam H. Brandt Son Yes 1/7
R.D.l,Newburg, PA 17240
Richard S. Brandt Son Yes 1/7
R.D.2,Newvi11e,PA 17241
Josephine P. Nelson Daughter Yes 1/7
7 Bennett Avenue
Mercersburg, PA 17236
Carolyn A. Hendershott Daughter Yes 1/7
217 Williamson Avenue
1;reencastle, -PA 17225
Janet L. Abram Daughter Yes 1/7
1 Buchanan Street
Newv1.l1e, PA l/24l
I
Deponent further says that all the above-named benericiaries are living at this time except below:
I
NAME DATE OF DEATH RESIDENCE
I
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SUMMARY
Real Property .................:............... ............ ... '" .... ....... (Sch. "A")
Personal Property...................... ...................... (Sch. "B")
Transfers ........................ ........ '" .:........ ........ ............................. (Sch. "C")
....... ...................................................
...........~.........................................
Gross Taxable Estate ..
..........................;......
................................
...........................
(1 )
(As Reported)
$.J99,.q.9.9~ ()()
$...~.~'.~.9.5 .63
$.....................
$.....................
$................................
184,895.63
$..................... .
(2)
(As Determined)
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FiCC-38
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
.~
~'\
COMMONWEALTH OF PENNSYLVANIA
TnAN~ITH fNHEIUTANCE TAX
HiSTRl'CTIOS"S: This schedule nrnst disclose all property, real and personal, owned by the decedent jointly
with another or others, including intangibles, standing in the name or the decedent and others. List
real estate rirst, as entireties, or joint tenants, giving brier description, as indicated under Schedule
"A", plus the date and place or record or instrument errecting vestiture, but do not include entireties
or out or state real estate value in estate valuation column. Personal property should be listed as in
Schedule, "B", plus date or acquisition, and the name, address and relationship (ir any) or co-owners to
the decedent.
Description or Property, Date or Acquisition, Name, I .
Unit percentage Estate DEPARTMENT VALUATION
Address and Relationship or Co-Owners, and Place Value Share Valuation CAUTION-Do not Write
or Record or Instrument, where Real Estate. I In This Space.
Value or Value or
Entire Decedent's
Property Interest
NONE
I
I
I
i I I
I
I
Insert this total opposite "Jointly Ownerl Property", Schedule "E"
in the "As Reported" colwnn on the last pa;2;" of' this return.
IN~
j~
File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-78-0686
REV*4U EX+ (50080)
Date of Death
January 15, 1980
[i] Original
o Supplemental
o Remainder
Estate Name
Ei:h.l W. Brandt
Social Security Number
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of c;.r~nfc
Pennsylvania, do respectfully report that I 'have appraised the real and personal property as reporte in t e oregoing
return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and fiE"
Dated:
January 14, 1981
~Vt/4 ./7'fJ.AI-'4~J)
INHERITANCE TAX APPRAISER
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Property (Schedule A) $ ,nn 00+ 92+
Personal Property (Schedule B) AlL Aoc:: 6'2) 10+
Joint.Held Property (Schedule E) None 20+
Transfers (Schedule C) 1It^na 30+
TOT AL GROSS ASSETS ' OJ. One: ~~
Less D.bts and Deductions 40- 93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate
o Annuity
RATE
FACTOR
PRINCIPLE
VALUE
CODE
FOR USE OF REGISTER ONLY
~
COMPU.TATION OF TAX
$
$
$
$
$
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Tax on $
6%
T ax on $
15%
Tox on $
Tax on $
T aX on $
Exemptions
Total Estate
Less Credits
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
+ $
$
=
$
$
+
;::
INTEREST FROM
$
$
BALANCE
TO
..
REV-S18 FO (7-80)
NOTICE OF FILING OF APPRAISEMENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
Jay H. Brandt
916 Gettysburg Pike
Mechanicsburg, PA 17055
Lee E. Brandt
R. D. 1
Newburg, PA 17240
RE: Estate of
County of
File No.
Ethel V. BrAntit
Oumberland
21-78-0686
Dear Hr. Brandt:
You are hereby notjfi ed that the original
appraisement in the estate of Ethel V. Brandt
has been filed in the office of the Register of Wills of (111m'l:>-r' Ann
County on J-nuA'r7 14 , 19 JU... Said appraisement reflects the following valuations:
Real Estate
Personal Property
Jointly Owned
Transfers
Total
100,000.00
84.895.63
None
None
1184,89.5.63
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
January 14, 1981
Si gned
$.1 AVff~ J 'tfhJ!J}}(iJ
Title
Ohief Appraiser
NOTE: This is not a bill.
REV-457 (1-80)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
*'
Estate of
Ethel W. Brandt
File No.
21-78-0686
County
Cumberland
Date of Death
January 15, 1980
In the event that any future interest in this estete is transferred in pOll8lSion 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 aaess transfer inheritance taxes at the lawful collataral rata
on any such future intarest.
PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S
APPRAISED VALUE
1. TOTAL REAL PROPERTY - SCHEDULE "A" 100.000.00
2. TOTAL PERSONAL PROPERTY - SCHEDULE "B" 84,895.63
3. TOTAL TRANSFERS - SCHEDULE "C" None
4. TOTAL JOINTLY OWNED PROPERTY - SCHEDULE "E" . None
TOTAL REPORTED PROPERTY 184,895.63
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
TOTAL UNREPORTED PROPERTY None
TOTAL GROSS ASSETS 184,895.63
LIFE ESTATE OR ANNUITY CALCULATION
I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day
with the Register of Wills.
_P.IlLL-'U';1 J~~;1 R j)
01/14/81
-------...---.------::-----
--~~-~~---------
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NonCE OF
INHERITANCE TAX
ASSESSMENT
'*'
DATE ~1/!:1
ESTATE/ j:J;a/- ty kdc
FILE NO. 2/- 7;:'- ~ %~
COUNTY ~~~-r-/~
I 1
DATE OF DEATH UAlL/7 15" lj!ftJ
t1- /
;:? 1- 1f~ & f~
.
TO: .
Appraised Value of Estate:
Real Estate
Personal Property
$ ) H. {f1/-tJ.tIO
+ ;rl %'1~~3
I
Jointly Held Property/Transfers
+
Clear Value of Estate
S/?f ll!;~ &3
- d533;1. ?-?
/
$ /~-~ ~'~:J.J ~
Total Gross Estate
Total Approved Deductions
Less: Approved Charitable Exemptions
Amount Taxable @ 6% Rate
$J5"~ ~~.2.1~
$ /j-~ 6-/;~. 7(P; tax due
$ 9513./1
Clear Value of Estate Subject to Tax
Amount Taxable @ 15% Rate
tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
$ 9!;r13. 77
'* '* '* '* '* '* A five percent discount totaling S
will be granted if the Inheritance Tax is paid by
Less Credits:
DATE OF PAYMENT
f- /1- ~
JtJ~JI/~1v
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
$4tfH.cH1 + s$j~-:l$- $
/
:3;!!F1.99 +
/
=
sh3/5'"1Y
/
_~ ~5? 99
=
+
=
Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by is./1 ~!J 1h
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE S (tJflJ \~ (!UL
. ;/f'N~' --/, I
Assessed by: <-'//{~ ~-€~
"'I'_~;~ ~ R~~'" M""" . .1
REGISTER OF WILLS n