HomeMy WebLinkAbout07-16-80
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RCC-33 (4-73)
,
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
~-1-11
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 Re1tenue. (Section 703 of the Inheritance and Estate Tax Act Gf 1961.)
Late af
Cumberland
} AFFIDAVIT OF
EXECUTOR
~!t:
IN THE MATTER OF THE ESTATE OF
MERVIN G. COYLE
(STATE FULL NAME OF DECEDENT)
Caunty
State of pennsyl vania
}"
County of Cumberland
MNi>>M~9{
William J. Coyle,
of the estate of the above-named decedent being duly sworn, deposeS
Executor
and sayS
Decedent died
October
13
, 19~{testote leaving a last will, copy of which is hereto attaChed.,}
( YEA R) MMHOCt{
(MONTH)
Nome and address of attorney or }
other authorized representative to whom
all correspondence should be moiled.
(DAYI
Bietsch & Morgenthal (Tom H. Bietsch, Esq.)
7 Irvine Row, Carlisle, Pa.
17013
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(EXE CU TO R-ADMIN I ST RA TO RI
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
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
CCNB Bank, N.A., Mount Holl
Springs, Pa. 17065
THIS SAFE DEPOSIT BOX RENTED
INN AM E 0 R N AM ES 0 F
decedent and Mildred
B. Co Ie
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
osit Bank and Trust
Carlisle Pa. 17013
decedent and Mildred
B. Co Ie
survivin wife
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 detai I 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 interest thereon, if any, down to the last interest day prim 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, boa ts, and any and all other personal cha ttelsof 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 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 interes t 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.
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 liabili ties
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 llUsiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the 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 falr 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 propert:r, 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 COllY
of the deed, trust agreement or otiler instrument creating the trust. There is also set forth in said
schedule a list of all property, real and personal, with its value, which pa8ses at decedent's death by
virtue 01' the exercise by decedent, either individually, or jointly wi th another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrmnent of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D 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 vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the deceden t.
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 unpairi 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", "en, "E", and "F" as directed therein,
have been carried forward and properly registered in the Smnmary.
mm_~:~~:~~:nd s;:~:o~e;~(::':ih1.m~:;; ....R~:....~tiD~~.J~6f!~B:.O.~~X..>~."1\~~:=-...._--_..
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\' (-':.~.~:.."::,iC:'l E>fr):reS Jonucny 27, 1983 (City or Town and State)
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 "Sunnnary" has been properly completed as above-directed.
",.c: C.34 (4-73)
COwAONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
. TRANSFER INHERITANCE TAX
RESIOENT DECEDENT
SCHEDULE uA"
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.")
The real property loc:ated In the Commonwealth of P.nn.ylvanla .hould b. (1) (2) (3\
de.c:rlbed by lot and bloc:k numb.r, .treet and .tr..t numb.r. togeth.r with DEPARTMENT
a gen.ral desc:rlptlon of the property, with a r.ferenc:e to the rec:ord of the ASSESSED VALUE VALUATION
c:onveyanc:. by which the dec:edent took tltl.; If a farm .tat. number of a' FOR YEAR OF ESTIMA TED CAUTION
ere.; 01.0 .tat.ment of mortgage .nc:umbrance. upon each parcel at death DECEDENT'S MARKET VALUE (Do not write
of deced.nt. Taxe., a.....m.nt., accru.d Inter..t on mortgog.., etc.,are DEATH In thla apace)
to b. II.t.d on Sch.dule "F" and mu.t not be d.duct.d from thl. .chedule.
NONE
-
Insert this total opposite "real property", Schedule "A" in the X X X X X
II As Reported" column on the last page of this return.
NONE
N."L._.,'
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pce -~.~
COMMONWEA.LTH OF PENNSYLVANIA
TltANSFEH INHERITA.NCE TAX
ItFSInENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
I NSTRL'CTIONS: 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.
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, 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
No.
10.
11.
12.
13.
14.
15.
16.
17.
18.
ITEM
List and describe fully
1. Checking Account No. 717-5744-7, CCNB
Bank, N.A., Mount Holly Springs, Pa.
2. $25.00 Series "E" u.S. Government Bond
issued October of 1977.
3. Carol V. Rose, loan balance.
4. Coyle Lumber Co., Inc., loan balance.
A. Accrued Interest on Item 4.
5. $10,000.00 6 7/8% capital notes of The
First Pennsylvania Bank and Trust
Company due November 1, 1979.
A. Accrued Interest on Item 5.
6.
$12,000.00 7 1/8 capital notes of Girard
Trust Bank due September 1, 1979.
A. Accrued Interest on Item 6.
100 shares of 9.24 preferred stock of
Pennsylvania Power & Light Company.
300 shares of 1.46 preferred stock of
Kaiser Steel Corporation.
400 shares of 4.40 preferred stock of
Pennsylvania Power & Light Company.
11300 shares of preferred stock of
American Can Company.
38 shares of common stock of
Lumber Co., Inc.
400 shares of common stock of Scott
Paper Company.
400 shares of common stock of Bethlehem
Steel Corporation.
500 shares of common stock of PPG
Industries, Inc.
7.
8.
9.
/1."'1
Cov Ie \()
~ \q/
UNIT
VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
ESTIMATED
MAIUiliT VALUE
622.82
19.61
97
404.49
7,134.00
1,370.66
9,700.00
630.20
98 11,760.00
204.25
105 10,500.00
19.5 5,850.00
7.375 18,950.00
27,706.25 I
1976 75,088.00 t
17 6,800.00
24.75 9,900.00
30.75 15,375.00
A. Dividend declared October 12,
800 shares of common stock of C. H.
as1and & Sons.
1978. 1 215.00
~4.062 11,250.00
21.5 21,500.00
000 shares of common stock of
ennsy1vania Power & Light Company.
400 shares of common stock of The
irard Company.
520 shares of common stock of General
ub1ic utilities Corporation.
CONTINUED ON ATTACHED SHEET
24.5
34,300.00
19
28,880.00
RCC-47 (4-78)
COMMONWEAllH' OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S. SECOND STREET
HARRISBURG, PA,
17127
COUNTY OF
Cumberland
ESTATE OF
Mervin G. Coyle
])L:l'P \-1
DATE OF ~
October 13, 1978
TOT AL GROSS ASSETS
STATE FILE NO.
21-78-0591
Please provide our office with the Fair Market Value (s) for the following business
interest (s):
Name of Business
Type of Type of
Business Stock
# of Shs,
or % Owned
Reported
Value- Total
Bureau
Valuation
3.
Coyle Lumber Co., Inc. C C 38 shs. 75,088.00 crt-
. --
1.
2.
4.
5.
6.
7.
8.
9.
10.
Remarks:
Attorney I Admi ni strator/Executor
and Address:
Tom H. Bietsch, Esq.
Seven Irvine Row
Carlisle, PA 17013
NY"C'
1\;--'"
Enclosed is the available financial data for each of the above
.c~~ requests.
~hl /77
Very. truly yours,
>4'o_I-l d ~. {1~
?( \dZc) 2 "
- ~l~':_~_',-ci
--- -~
Sandra L. Stone, Appraiser
Cumberland County Inheritance Ta~
July 25, 1979
Instructions on Reverse Side
Abbreviations to be used in completing this form:
Type of Business:
Corporation - C
Partnership - P
Joint Venture - JV
Limited Partnership - LP
Other - Provide Description
Type of Stock:
Conmon - C
Indi cate the Class of Stock such as Class A or B
example: C-A or C-B, if applicable
Preferred - P
Indicate the Percentage Rate, example: P-6%
I ndic ate whether or not th e preferred stock is
cumulative, example: CP-6%, if applicable
# of Shs. or % Owned:
Corporation - 500 sh s.
Partnership - 50%
Joint Venture - 50%
Liinited Partnership - 50%
Other - % of Ownership
Requests for the valua tion of corporate bon ds, gove rnme nt bonds, promi ssory notes, etc.,
should be typed on a separate sheet of paper and attached to the RCC.47.
A complete description of each security should be provided and include the following:
1. Name of Issuer
2. Percentage Rate/Interest Rate
pee -3f:
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
..~.
/j. . ';:':'" 'r\
,";0.: _ ('~
CON1MONWEALTH .oF PENNSYLVANIA
TllA.NSFER INHERITANCE TAX
I NSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually
hy 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, such 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 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.
I tern
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
19.
2568 shares of common stock of CCNB
Corporation.
1971 Dodge Automobile.
Fickel Insurance Agency, unearned
premium.
11..75
30,174.00
20.
21.
800.00
57.00
(nser t this to tal opposi te "Personal Property", Schedul e "B" in
the "As Reported" column on the last page of this return.
x
x 329,191.28
4 J'(l 1/1. ',1
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Cl)MM()\'Nr~ALT!I OF l'Er\\SYIXi\NIl\
FtA\~FFi\ I\JP"!UP\CF TAX
SCHEDutr: "e"
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ttl.>~ IJ1E\T ])F(TI1F\'T
(1) Did decedent, within two years of'death, make any trlillsfer' of any material part of his estate, without
rt'ceiv ing a valuable ap.d adequa te consideration therefor? (Answer yes or no) No
(2) Did decedent, within two years of death, transfer property from himself' to himself and another 0"
nthers (including a spouse) in joint ownership? (Answer yes or no) _No__
(a) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer N fA
(11) State of decedent's heal th at time of making the transfer. (Note 1).
(c) Cause 0 l' decedent's dea tho (No te 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 df'ath?
(Answer yes or no) No
(a) Was there any possibility that the property transferred might return to transferer or his
est.ate or be subject to his power of disposition? (Answer yes or no) N/A
(b) What was the transferee's age at time of decedent's death? N/A
(5) Did decedent in his lifetime make any transfer without receiving a valuable aml adequate consideration
therefor un(!er which transferor expressly or impliedly reserves for his lif'e or any period which does
not in fact end hef'ore his death:
(a) The possession or er'joyment of or the right to income from the property transferred?
(Answer yes or no) No
(ll) The right to designate the persons who shall possess or enjoy the property transferred or
income t.herefrom? (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 (lr others N/A
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the henefit of care of' tl'aEsferor? (Answer yes or no) No
(8) Did decedent, at any time, transfer property, the beneficial enJoyment of which was subJect to change,
because of it reserve,i power to al tel', amend, or revoke, or which cOllI d revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) No
(9) If the answer to (8) above i3 in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no) No
NOTE 1: The answers to these questions should be supporten by affidavit hy the attewUng 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 vallle at date of death, dates of transfers and to phom transferred, with
relationship of transferees to necedent, if any. Submit copy of any trust deed or instrulilent, if trans-
fers are claimed to be non-taxable, also submit netailed statement of facts on which said claim is based.
NOTE a: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM
DESCRIPTION
MArumT V AUJE
(Es tima ted)
DEPT. VAU!ATWN
(Dept. Only)
NONE
i
I
I
I nsert this toUil orpos ita "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
NONE
I\j,( t l'_
~J/;:
.'RCC-J7' (12-6J)
CO~Il\iO~WEALTll OF rE~~:'\SYYL\NIA
TRANSFER INHEIUTA!\CE T.\X
RESIDENT DE('EDENT
SCHEDULE "D"
~'~~t
1\1:..~::-;;:;, ...
IJ ,""ll.,!,l <\
~._ ~l:~:~J:~r,~~::f:(~~:} iJ
BE~EFJCIAHIES
- I RELATIONSHIP !---'-'~-r---: I .--
BEN;r:FICIARIES AND ADDRESSE~ (If step-children or I Sl!~YI\ED I DA'I E. I INTFRE~T OF
\State tUJ.l na.mes and addresses of ad who I illegitimate crildrcn I I?Et;1-J,H..N,\ I (,),1" BENEFlCJAHY
have an i!ltere~, t, V,ested, conti,ngent or other-, are lnvolyed. s~t~"1 STt~EN;;ES '3TR'!'P IN EST \TE
_ wise, in estat.e~'~___J_forth thIS fact.~_~ I 1 .~~--1----- ____
i I I I .
Mary Louise Wickstead I Daughter I Yes I $10,000.00
I
I 1-
Box 58, The Sea Ranch I
--
California 95497
-
I
Carlin Patricia Jacoby Grand.daughter Yes $5,000.00
3352 Kenneth Drive --
Palo Alto, California 94301_
I Yes -
Judith Louise Jacoby ! Granddaughter I $5,000.00
--+-
3352 Kenneth Drive
Palo Alto, California 94303
~---
Susan Elaine Coyle Coulson Granddaughter Yes $5,000.00
. D. 2
Mechanicsburq, Pa. 17055
Johnson Graham Coyle Grandson Yes $5,000.00
Apartment 10, Bldq. 1
-----
2412 Robert T. Longway Blvd.
.
Flint, Michigan 48503 i
I
William J. Coyle !Son Yes 38 shares of common
R. D. 6, Box 197 . I~ stock of Coyle
Carlisle, Pa. 17013 Lumber Co., Inc.
Mildred B. Coyle Wife Yes residue of estate
205 Parker Street
Carlisle, Pa. 17013 I
.
I
.-
S __~l ~
R
Deponent further says that all the above-named benef'iciaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
NONE
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Real Property
Personal Property
Transfers
Gross Taxable Estate
SUM~lARY
( Sch. "A")
(Sch. "B")
(Sch. "e")
( 1 )
(As Heported)
$ None
$329~1,91. 28
$ ,N(me
$,
$
$ ,329,,191.28
(2 )
(!\, Dd,'rrnilli.d)
$
$
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RC.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 Imder Schedule
"A", phiS 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
hntire Decedent's
Property Interest
Miscellaneous personal property
owned by decedent and Mildred B.
Coyle, his surviving wife, as
tenants by the entireties.
/
/'.'
'~NE
Insert this total opposite "Jointly Owned Property", Schedule "E" NONE
in then As Reported" colurrm on the last page of this return. -
N! /1,_.
.~(
File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-78-0591
REV.484 EX+ (3-80)
Estate Name
COYLE, Mervin G.
Date of Death
10/13/78
Socinl Security Number
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed lnheritan<:e Tax Appraiser in and for the County of Cumberland
Pen"sylvania, do respe<:tfully report that I have appraised the real and personal property as reported in the foregoing
return at the values set forth opposite ea<:h item in the last <:olumn to the right in S<:hedules "A", "B", "C", and liE"
Dated:
July 16, 1980
J2/.JJ A-1- J 4. .J Jt}//' d J.-I(d /
INHERITANCE TAX APPRAISER
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Property (Schedule A) $ None 00+ 92+
Personal Property (Schedule B) 329,191 28 10+
Joint.Held Property (Schedule E) None 20+
Transfers (Schedule C) None 30+
TOTAL GROSS ASSETS 329,191 28
Less D.bts and Deductions 40- 93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities. . . . . . . . . . . . . .
RATE
FACTOR
PRINCIPLE
VALUE
CODE
FOR USE OF REGISTER ONLY
T ax on $
CODE
COMPU,TATlON OF TAX
$
$
$
$
$
E
6%
T ax on $
15%
Tax on $
Tax on $
Tax on $
Exemptions
Toto! Estate
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Less Credits
DA TE OF PAYMENT
AMOUNT PAID
TAX CREDIT
$
$
INTEREST FROM
BALANCE DUE
REV.5IB (3-79)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P. O. BOX 2970
HARRISBURG
11105
IN YOUR REPLY PLEASE
REFER TO
I nvestigation Division
NOTICE OF FILING OF APPRAISEMENT
William J. Coyle
R. D. #6, Box 197
Carlisle, PA 17013
(Executor or Administrator)
In Re: Estate of
Mervin G. Coyle
Cumberland
County - File No. 21-78-0591
Dear Mr. Coyle:
You are hereby notified that the original
appraisement in the estate of Mervin G. Coyle
has been filed in the office of the Register of Wills of Cumberland
County on July 16 , 1980. Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
None
329,191.28
None
None
$329,191.28
As to such tax that is paid within three months from date of death, a five (5%) percent
discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months
when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months
when death occurred prior to December 22,1965) from date of death, interest at the rate of six
(6%) percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within sixty
days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax
Act of 1961, 72 P. S. 2485-1001, P. L. 373.
Date
July 16, 1980
Signed
~~/1fb.)4/l"-)
Title Chief Appraiser
NOTE: This is not a bill.
REV-457 (1-80)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
Estate of
COYLE, Mervin G.
File No.
21-78-0591
County
Cumberland
Date of Death
10/13/78
In the event thet any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any
estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate
on any such future interest.
PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S
APPRAISED VALUE
1. TOTAL REAL PROPERTY - SCHEDULE "A" None
2. TOTAL PERSONAL PROPERTY - SCHEDULE "B" 329,191.28
3. TOTAL TRANSFERS - SCHEDULE "C" None
4. TOTAL JOINTLY OWNED PROPERTY - SCHEDULE "E" None
TOTAL REPORTED PROPERTY 329,191. 28
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
TOTAL UNREPORTED PROPERTY None
TOTAL GROSS ASSETS 329,191. 28
LIFE ESTATE OR ANNUITY CALCULATION
\ do hereby certify that the above appr<lisement is made in conformity with Pennsylvania law and has been filed this day
with the Register of Wills.
..$'Ji AVt ; /J .J /C1:nZ b H d)
APPRAISER
07/16/80
DATE
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