HomeMy WebLinkAbout08-31-79
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT
/~_.._.__._.._.. """
Estate NoJ2l-78-592
'-
COUNTY OF
Cill1BERLAND
IMPORT ANT:
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.)
Late af
Cumberland
} AFFIDAVIT OF
NYOC~1VC
ADMINISTRATOR
IN THE MATTER OF THE ESTATE OF
LINUS C. DURHAM
(STATE FULL NAME OF DECEDENT)
County
State af
Pennsylvania
Caunty of
Cumberland
Earl E. Durham, Sr.
} ..,
~
Administrator
of the estate of the above-named decedent being duly sworn, depose
and say
Decedent died
October
7,
(DAY)
, 19~{~estate leaving a last will, copy of which is hereto attached..}
(YEAR) Intestate
(MONTH)
Name and address of attorney or }
other authorized representative to whom
011 correspondence should be mailed.
Robert R. Black, Esquire, Landis & Black
36 South Hanover St., Carlisle, PA.
That as such Administrator deponent is familiar with the affairs of said estate and the property constituting
(EX E CUTO R-ADMIN I ST RA TOR)
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
None
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules none of this return,
wi th the exception of the following, for the reasonS hereinafter set forth:
~
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, trus t companies, or other institutions, whether individually, or in trus t for any other person or persons
giving also 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, 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 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 secur;;ics 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 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 t~ere is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement)
together with a statement settin.e; 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 cOllY
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, orjointly 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 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, standin.e; 1n the name
of the decedent and others, plus the date and place of record of instruments effecting the vesti ture of
real estate an,1 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 unpaid 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 Summary.
Subscribed and sworn to before me this
.", /' ,,"'(1 /' J"
(,~CzLi/ f;/L<...i i..4/t-dH-~ ~.,.:'1
............................./9 t:L .. day of . .Jl1.~Yd . dd.dd...... 19.....?.~....
......................d...R~d./J...&~
PATRICIA S. BEIHEL. NOT.r..RY rU!3\!C
C,\RLlSLE BOROUGH. CUr,\CERLi\:W COUNTY
MY COMMISSION EXPIRES JULY 29.1980
rf~cn~ber, Ptlonsy:vClni" A:.;~~v~i,,~tivll O! No ~Qf !t'~
NOTE: Be fore signing affidavt t 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 anrl 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.
Earl E. Durham Sr.
..............................................................t........................................................................
(ExeC1Ltor-Administrator )
'" ...~.~... .P..~.....??....~9~....~.?..~....................................................................
(Street Number)
Carlisle, PA. 17013
..........................,........................................................................................
(City or Town and State)
.
RC'C-34 (4.7 3~
COMMONWEALTH OF PENNSYLVANIA
DEP'ARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "Au
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 "E.")
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number, street and street number, together with
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 II 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
ESTIMA TED
MARKET VALUE
All that certain tract of land situate in Middlesex
Township, Cumberland County, PA., containing 35
acres, more or less, having a frontage of 675.55
feet on Township Route T-3l8. Being the remaining
portion of lands conveyed by Rebecca S. N. Wert to
L. C. Durham by deed dated September 9, 1948, and
recorded in 13 X 328, valued at the average of two
appraisals, attached hereto.
$1,900.001,/ $29,512.50
,tJ'L
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.
~q 5\~. 50
)
~
HOMES BY KEYSTONE
THE LUXURIOUS MOD HOME
30 E. WILLOW ST.
CARLISLE, PENNSYLVANIA 17013
Reel Estete Broker
243-4475
January 29,1979
Robert Black Attorney
36 South Hanover St
Carlisle Penna.
Re:Appraisement Estate of L.C.Durham
To whom it may voncern:
On January 2,1979,1 was requested by Robert Black Attorney,to appraise the
land & buildings for the Estate of L.C.Durham,as of 10-7-78.
On January 6,1979,1 personally was at the site of the subject property,and
the following are my findings:
I found the parcel of ground mostly wooded, appears to have been timbered 20/25
years ago,with very little valuable timber now remaining. The mountain area is
very stoney,and has a few Mobile homes scattered within, which is a deterrent
to influence future developement.
The estimated road frontage along Middlesex Road,is 520' more or less,of this
only 150' would be desirable for building purpose. The remaining road frontage
is low,requiring fill, relative to the Township road. The remaining ground area
could be farmed, but is not the most desirable.The following are recent comps
prior to 10-7-78
To 0
(1) - 0
(2) -0-
Road front
-0-
+1
Rd frontg
200'
0'
Address
(1) Middlesex T .
(2) Lower Frankford
+
After my analysis of theabove,it is my opinion the estimated market value on
the subject property is $800.00 Ac or ~28400.oo.
8'xwO' Pontiac Chief Mobile home and
other Buildings............ ..........
Total estimated market value.........
200.00
$2R600.00Signatu;~. ~~)
Date. _,
, .
..
"MEL"vin E. Spahr
Real Estate Appraiser
Carlisle Springs, Carlisle, Pennsylvania 17013
Phone: 243-5436
APPRAISAL OF THE VALUE
CERTIFICATE
For:
Estate .r L.C. Durham
Middlesex Township, CumberlaJld County,
l'enuylTania
I he'rel)\ certify that f ha\'e personally examined the property described as
apprexillate~ 35.5 acre.. Appruimate~ 17 Acre. .r rara land
and 18.5 acres or Mountain land.
An 8' x 40' Pontiac Chier Mobile HOlle is on the preperty.
35.5 Acres 0 $850.00 per acre · $30,175.00
(Poor Conditiaa)Mobile Home 250.00
other outbuildings on the property_ No Value
and it is my opinion that the value of said property as of the Seventh day of
October, 1978 A D. 1S 30,425.00
The property was appraised as a whole owned in fee simple and unencum-
bered by any indehtedness.
I further certify that I have no present or contemplated future interest in
the property appraised or the result of this appraisal and that this appraisal was
::;~~~e,in wnfocmit)' with the 'tandacf~~_&"tate Ap ai,ing CAS
LIMITING
CONDITIONS
The opinion of value expressed above is the result of and is subject to the data
and conditions described in detail in the accompanying report of 2 pages.
No responsibility is assumed for matters of a legal nature concernmg the apprais-
ed prope,rty, nor of questions of survey.
No fractional part of this appraisal is to be used in conjunction with another ap-
praisal. Such use renders it invalid.
1.
l
. PHoNI'2Aa.lS436
MEL SPAHR AGENCY
Real &tate & Insurance
3501 Spg. Rd. Carlisle Springs
CarUsle, Pa. 17013
CUMl'ARAB.L.ES :
Sale No. 1
Grantor: GleJll W. Gutshall et al
Grantee: H. Richard Gutshall,. Jr. & Betty A.
Location: Middlesex Township, Cumberled Count,...
Ccmsideraticm: 13,981.56
Date of Transfer: Ju17 10, 1978
Deed Referuce: 27-X-217
Description: 4.247 Acres
Sale Ne. 2
Grantor: J. Harold Waggoner et we
Grantee: Joseph A. Brownawell & Rhoda H.
Location: Lower.F,.ankfOrd Township, Cumberland Count"'e
Consideration: $95,000.00
Date of Transfer: Ju~ 25, 1978
Deed Reference: 27-Y..82
Description: 116.5775 Acreswlth Dwelling, Barn and out.buildings.
Sale No. 3
Granter: Bonnie Heights Homes, Inc.
Grantee: Kenneth I. Glotfelty & Ruth S.
Location: Lower Frankford Township, CumberlElnd County.
Consideration: $15,000.00
Date of Transfer: March 21, 1978
Deed Reference: 27-R-790
Description: 28.808 Acres of Mountain land.
NOTE:
In comparing comparables with the subject property, consideration was given to size,
location, topograplv', condition, time and amenities.
2.
. .
PHoIU 243-S438
MEL SPAHR AGENCY
R"nl R.dnfe & Insurance
3501 SPa. RD. CARLISLE SPRINGS
Carlisle, Pa. 17013
J
QUALIFICATIONS
EXPERImCE:
A. Real Estate. 25 Years
B. Real Estate management. 25 Years.
C. Appraisin~.
1. Veterans Admi.nistration
2. Federal H~13ine AdminiRtration
3. Commomlealth of Pennsylvania
li. Genenl Appraising. Residential, .Farme and Commercial
Do Espert Witness
1. Cumberland, Dauphin, Juniata & Per:ry Counties BO::ird .t V1Cwll
2. Cumberland, Dauphin, Juniata & PeITT C.urls .r CCir.mcm Pleas
TRAINmG:
MEMBERSHIP:
A. New York University, Certificate Business Ad~iniBtration
B. University of Tennessee. Real Estate course.
. Co Real ~state Se~indrs
D. }!ar-.fland Ir;,..~u. '.e Sc;';'::1
AHF.RICAN ASSOCIATICi OF CERTIFIED APPRAISERS
Tri Co',mty Pla:mtng CO'lWlission
Vice Chairman ~f Hiddlesex Tmmship Planning Commission
Chairman of l1iddlesex Township Zoning Hearing Board
Carlisle Area Industrial Development Corporation
Licensed Eeal Estate Broker No. RB 019Bo!
Licens'"'4d Insurance Broker No') 1201200
CLTINT REFER.T!:BCES:
Central Mortg~r.e Company, Harrisburg, PaG'
Lomas & Nettleton Mortgage Company, Houston, Texas
U.Ao Clarke Hor'Ggap;e CO!11pRIlY', ;I.j..':;.~i5'r.J..j.-g, Pao
AdvRnce Mortgago Company, Detroit; Michigan
Bogley~ Harting & Reese, Inc., Camp Hill, Pa.
Girard Trust Company, Philadelphia, Pa. 13000 Acres-D.College)
Carlisle Bldg. & Loan Association, Carlisle, Pa..
0?HE CLrRNTS:
Pennsylvania Department, of Highways
" Fish Commission
n Game Cownission
n General state Authority-
Carlisle Suburban AQthority
~outh Hiddleton Township School Board
Industries Limited, Carlisle, Pa.
TtJcecutrans, Inc. New York" N oy.
Phi.llipa Pet..,.oleum Company, Columbus, Ohio
First Pennsylvania Bank, Philadelphia, Pa.
Plus many' other Clients.
Rec -35
RESI1rEH~ DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
~. ~ '....
'~'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE 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 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 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.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEl' VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
Checking Account - Fanners Trust Company
No. 4-1054-3. Balance as of date of death as
per attached letter
Refund - Nationwide Insurance Co. - Auto Ins.
$34,468.01/'"
10.20 ----
2.
3.
Cash
178.00./
4.
efund - United Telephone Co. - Telephone Bill
Refund - Belvedere Medical Corporation
8.34/
5.
55.00 ./
6.
Sale of Wheelbarrow
20.00/
7.
Sale of personal property and vehicles at public
sale - April 12, 1979
3,456.05/'
Inser t this total opposi te "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
x X
$38,195.60
~~) \'\S.lcD
FARMERS TRUST COMPANY
CARLISLE, PENNSYLVANIA
Date
~ovember 3, 1978
Landi s & Black
36 South Hanover St.
Carlis le, Pa. 17013
Re: Estate of Linus C. Durham.
Date of Death - October 7, 1978
Dear Mr.. Black,
In answer to your request concerning accounts owned, either separately or jointly, by
the above referenced decedent and the balance in each account .as of the date of
death, we have checked our records and are submitting the following information jn
duplicate. We suggest that you file one of these letters attached to the Pennsylvania Inven-
tory forms (RCC) to substantiate the balance you report.
Note that we have shown the correct registration for each account. Also, interest accrued to
the date of death, if any, is listed as a separate figure.
Farmers Trust Company,
, ;ciA-.l{~4 2({A.~~f./
Beverly 4ii~kel
Checking Account #4-1054-3
Balance $34,468.01
L.e.Durham.
Very truly yours,
T1CC-%
l'l)MNil)\WEAI.~'1l lW PE\''i~YlXi\:\I;\
r'{A\~F~'i\ I\EF1\lTt'>\TF TAX
SCHEDULE "e"
T H \'1" F1ms
iil~~ j
v;j I:~mj ,
IJ . 'Jmi". ~
1/(. \;.;;~.l'... ~,
~;;,~
ilESlllE\'T nFClinE\'T
(1) Did decedent, within two years of de at!!, make any transfer of any material part or: Bis estate, without
receiving a valuable uEd adequate considf)ration therefor? (Answer yes or no) n
(2) Did ,iecedent, within two years of (leath, transfer property from himself to himself ann another or
(,thers (including a spouse) in joint ownership? (Answer yes or no) no
(3) If the answer to (1) or (2) above is in the affirmitive state:
(a) Age of decedent at time of transfer n a
(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
considera tion t heref'o I' which was to take effec t in possession or enj oyment at 0 I' af'ter his death?
(Answer yes or no) 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) nla
(b) What was the transferee's age at time of decedent's death? nla
(5) Did decedent in his lif'etime make any transfer wi thout 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 bef'ore his death:
(a) The possession or enJoyment of or the right to income f'rom tht' 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 nl a -
(7) Did decedent in his lifetime make a transf'er, the consideration for which was transferee's promise to
pay income to or f'or 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 c0111d 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 aff'irmative, was the power to I'll tel', amend, or revoke the inter-
est of the beneficiarv reserved in the rlecerlent alone or the decedent and others?
(Answer yes or no) "n/a
NOTE 1: The answers to these questions should be supported by affidavi t hy the atten,Ung physician as
well as a copy of the death ceni ficate.
NOTE 2: If answer to any of' the above questions is yes, set f'orth below a descdption of the property
transferred, it's fair market value at date of death, dates of transfers and to whom trrmsferreri, 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 slilimit detailed statement of facts on which said claim is based.
NOTE 3: List applicable prollerty below in manner in which provided in Schedules A, B, or E.
ITEM
UESCRIPTION
MARlillT VALUE
(Es tima ted)
Dl<~T. VALUATION
(Dept. Only)
None
i
I
i
I nsert this totrd oppos i te "Trans fers", Schedul e "e" in the
"As Reported" colurrm on the last page of this return.
None
~\O N'E.
RCC-37 ~12-63)
l'O~(l\'lO~\\'L\LTH OF PE;\;:,\SYYL\NlA
TRANSFER INHERITAl\'CE TAX
RESIDENT DEL'EDENT
SCHEDULE "D"
BENEFICIAHIES
\
h
BENEFICIARIES AND ADDRESSES RELA TIONSHlP ~ DATE INTEREST OF
(If step-children or SURYIVED
State full names and addresses of all who illegitimate children I DE~Er:E~:r, OF BENEFICIARY
ave an interest, vested, contingent or other- are involved, set STArE 'YES BIRTH IN ESTATE
wise, in estate) forth this fact.) OR NO
Linus C. Durham, Jr. Son Yes 5/22/21 one-fifth residue
R. D. 8, Box 381, Carlisle, PA.
S/S No. 191-18-4638
Earl E. Durham, Sr. Son Yes 8/5/23 one-fifth residue
R. D. 8, Box 382, Carlisle, PA.
S/S No. 189-18-6365
John E. Durham Son Yes 8/11/26 one-fifth residue
130 Lakeview Drive, Carlisle, Pi
S/S No. 196-14-0981
Ruth E. Mullen Daughter Yes 11/6/28 one-fifth residue
824 Magaro Road, Eno1a, PA.
S/S No. 202-20-3085
Lee L. Durham Son Yes 6/7/30 one-fifth residue
R. D. 8, Box 381, Carlisle, PA.
S/S No. 186-28-6810
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
None
....
(2 )
(As J)/'tf'rmin('d)
Heal Property
Personal Property
Transfers
SUMMARY
(Sch. "A")
.(Sch. "B")
(Sch. "e")
, '"
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~ E e
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Gross Taxable Estate
f-
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(As Reportl'd)
$ 29,512.50
$ ..38,1~5. 60
$ -0-
$
$
$67,708.10
$
$
$
$
$
$
RCC-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
with 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 de<'e(lent.
Description of Property, Date of Acquis ition, Name unit pe reen tage Estate DEPARTMENT VALUATION
Address and Relationship of Co-Owners, and Place Value Share Valuation CAUTION-Do not Write
of Record of Instrument, where Real Estate. In This Space.
Value of Value of
En ti re Decedent's
Property Interest
None
Insert this total opposite "Jointly Owned Property", Schedule "E" N 0 f\.\ E""
in the "As Re 0 rted" COlWlD1 on the last page of this return. None
p
County, Number and Name
Fi Ie Number
Date of Death
21-Cumber1and
21-78-0592
October 7, 1978
~
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ii
,
,
SUMMARY
''''V-43.; (8-7~)
Estate Name
Durham
1
I
I
REPORT OF INHERIT ANCE TAX APPRAISER
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Li nus
C.
(LAST NAME)
(FI RST NAME)
(INITIAL)
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
Cumberland
Dated:
August 31, 1979
'~'2I{d 1/(' 'viiI?? ;j
/' INHERITANCE TAX APPRAISER
REPORT Of THE REGISTER Of WILLS
I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "f", which greater or lesser amount represents the sum
allowed as a deduction.
Da'led:
REGISTER OF WILLS
ADJUSTMENTS
INVENTORY V ALUE AS APPRAISED CODE (HARRISBURG USE ONL YI REMAINDER APPRAISEMENT CODE
Real Property (Schedule A) $ ?q C;1? r::n 00+ 92+
Personal Property (Schedule B) ~R lor:: (..n 10+
Joint-Held Property (Schedule E) nnn", 20+
Transfers (Schedule C) nnn", 30+
TOTAL GROSS ASSETS ~7 7nA hn
Less Debts and Deductions 40- 93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE ,
Valuation of life estates or
~
PRINCIPLE
FACTOR
ESTATE TAX ASSESSMENTS _ $
1-=
~
I
VALUE
CODE
annuities....................._ $
FOR USE OF REGISTER ONLY
Tax on $
T a x on $
Tax on $
Tax on $
Tax on $
Exemptions
Total Estate
CODE
COMPUTATION OF TAX
$
$
$
$
$
2%
6%
15%
*
TOTAL TAX
$
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Les s 5% of tax if paid within
3 month s after death
$
$
t=
$
BALANCE OF INHERITANCE TAX DUE
Add interest ot rate of 6% from
to
AMOUNT OF ESTATE TAX ASSESSED
Estate tax paid
$
$
$
$
C:
BALANCE DUE
Add interest at rate of 6% from
to
$
$
TOTAL TAX BALANCE $
PAID $
Supplemental Codes: (fOR USE IN HARRISBURG ONL Y)
48-Adi ustment
49+Ad{ustment
56-Annuity
6O-Life Estate
92+Remainder Appraisal
93-Remainder Deduction
93C-Charity
94-Remainder Residue
96-Success i ve
Life Estate
fOR USE Of REGISTER ONLY
ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills for proper reason
same should be noted below, with short explanation. "
,J
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REV-5IB (3-79)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P. 0, BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
'nvestigation Division
NOTICE OF FILING OF APPRAISEMENT
Earl E. Durham, Sr.
R.D. 8, Box 382
Carlisle, PA 17013
(Executor or Administrator)
In Re: Estate of
Linus C. Durham
Cumberland
County - File No. 21 -78-0St12
Dear Mr. Durham:
You are hereby notified that the or i 9 i nlil 1
appraisement in the estate of Li nus C. Du rham
has been filed in the office of the Register of Wills of Cumber1 and
County on Auqus t 31. ,19EL. Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
29,512.50
38,195.60
none
none
67,708. 10
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
August 31, 1979
j J
Signed ..'>Oandtt2....' .0zn? c/
Title
Appraiser
NOTE: This is not a bill.
. ~
, .,
REV-457 (8-78)
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT II\IHERITANCE TAX
APPRAISEMENT
DATE
Auqust 31. 1973_
Cumberland
,3]..:}8.:Q?1?~~'k_'___ .
COUNTY
FILENO,
Whereas, Linus C. Durham late of Carl isle __
in the County of Cumber 1 ann _ Commonwealth of Pcnnsyi'l:mia, ]vlVbllJ died 011
the 7th day of October 197..:2-., seized and possessed of an esti1te
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Sand ra L. Stone , an appraiser duly rtppointed accordinq to hrN.
having been designated to make a fair and ccnscionable appraisement of the said estate, ct:ld to dsse~s dnd lJX the Cd"G
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 11airs of tha dececent aft"r tre ex;:Jiratior.
of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appralse and assess transfer inheritance taxes at the lawful colloter,,1
rate on any such future interest.
I UNI r I - j.1.ppr:'ltSPinent
DESCRIPTION OF ASSET V/l.LUES. ~\'L:,de tor ~ntJ€ritance
Tax Purposes
,. ;;. ,
Real Prooerty " 2QS12 ( SO
Persona 1 Property I 38,195 60 l
Joint-Held ProDertv nrlnpl I
Transfers none
,
TOTAL ASSETS 67.708 j10
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Have been duly sworn~fcording to law, I do hereby certify that the above appraisement is made in conformity
with the law on this j st day of Auqust j . . ~. 19 .EL.-
'x;t/ /ld lr]' w:!. 71 J' "
~,..../ / Appraiser
(Number and Street)
Harrisburg
(Post Office)
. Penna.
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