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HomeMy WebLinkAbout10-15-79 (2) RCC-33 (4-73) .'\ / ,//0 f < / 0 ''''/_J ~'. COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS itJ /ls-111 RESIDENT DECEDENT COUNTY OF CUMBERLAND IMPORTANT: -- This return must be completed in detail and Wed 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'.tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) Late of Cumberland Massachusetts } AFFIDAVIT OF EXECUTOR ~~1lRWt~ County IN THE MATTER OF THE ESTATE OF Francis E. Mara, Jr. (STATE FULL NAME OF DECEDENT) State of J.' County of Admini stra tor Rev. Arthur A. Brown of the estate of the above-named decedent being duly sworn, deposeS Executor and sayS Decedent died S ep t . (MONTH) Nome ond address of attorney or } other authorized representative to whom 011 correspondence should be mailed. 9 , 19~{testate leaving a last will, copy of which is hereto attached. } (Y EAR) intestate (DAY) KOGAN & SMIGEL 120 South St. , H~rrisburg, Pa. 17101 That as such Executor deponent is familiar with the affairs of said estate and the property constituting ( EXECUTOR-~~~~ 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 Commonwealth National Bank Carlisle Branch THIS SAFE DEPOSIT BOX RENTED INN AM E 0 R N AM ES 0 F RELATIONSHIP OF JOINT HOLDERS TO DECEDENT Francis E. Mara Jr. That the contents of said safe deposit box or boxes are itemized under Schedules * of this return, with the exception of the following, for the reasons hereinafter set forth: * Safe deposit box empty at date of death. That Schedule A attached hereto and made part hereof sets forth fulIy and in detail alI 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 stilI 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 fulIy and in detail all personal property wheresover situated owned by the decedent at the time of death; alI 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 individualIy, or in trust for any other person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prilOT 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 alI 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 liabilities thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and liabilities of said co-partnership or l1usiness. 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 wi th 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 transf'erred, 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 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, standing in the name of' the decedent and others, plus the date and place of' record of instruments eff'ecting 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 behal f of thi s deceden t' s es tate, including funeral expenses paid; family exemption, where applicable; costs of' administration of' this estate; counsel f'ees 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 f'or 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", "C", "E", and "F" as directed therein, have been carried f'orward and properly registered in the Summary. ...fay..:...~....d..~...~.:l..................... (Executor-Administrator) ..... ~?.....c:;J.i.::PP.~!:....Id~n.~.................................................................. (Street Number) Falmouth, Mass. 02540 ................................................................................................................................... (City or Town and State) NOTE: Before signing af'fidavit make sure all blank spaces in the af'f'idavit 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. . ......... 19'71.. RC C..34 (4-73) COMM~WEAL:rH 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. 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 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 b. deducted from this schedule. (1 ) (2) (3) DEPARTMENT VAL.UATION CAUTION (Do not wr It. In this spac.) ASSESSED VAL.UE FOR YEAR OF DECEDENT'S DEATH ESTIMATED MARKET VALUE 9 Jane Lane, North Middletown Township, Cumberland County, Pennsylvania, as describec in deed of Robert Noll, Inc. to Francis E. Mara, dated December 9, 1974, recorded in Cumberland County Deed Book W, Volume 25, Page 782 (subject to mortgage of $33, 176.98 given by Francis E. Mara to Cumberland Valle~ Savings and Loan). Said property was sold on April 23, 1979 for $63,500.00. I~ / ot~, $63,500.001V 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. $63,500.00 lit 4 $"otJ, 00 ~te ~ RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY Rec -35 COMMo'NWEALTH 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 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, 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 undis tributed 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 ESTIMATED DEPARTMENT VALUATION VALUE MARKEr VALUE (Do not write in this space) $6,500.00/" 450.00/ 200.00 "'" 4 , 000.00/ 5,250.00""'" 300,00./ .-..L 6 5 9.'~~ I) 'll, \. \ J.... 1,346,20/' 41. 55 .... 79.00'" 468.55-" 6.77-'" ," 661.25 648,14/ 1929 Ford Phaeton 1970 Fiat 850 1970 Chevrolet Station Wagon Lincoln Continental 1967 1978 Ford Pick-up Truck (subject to $3,048.25 encumberance) Household furnishings Checking account No. 192-106-900-9 at Commonwealth National Bank Income Tax refund Refund of Automobile Insurance premium Refund of House Insurance premium Savings bonds Refund from United Telephone fax escrow - Cumberland Valley Savings :hecking Account No. 526-707-94 at First ~ational City Bank of Brooklyn, New York. Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. x X IGZ1, 611, 3}) ,Q I r) \ ~,2 " S~ ) Rcc-36 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "c" TM.NSFEflS HESIDE;-';T DECEDENT (1) Din necedent, within two years of'neath, make any transf'er of' any material part of' his estate, without receiving a valuable and adequate consineration theref'or? (Answer yes or no) NO (2) Did necenent, within two years of' death, transf'er property f'rom hi~~~f' to himself' and another or others (illcluning a spouse) in joint ownership? (Answer yes or no) l'11U (3) If' the answer to (1) or (2) above is in the af'firmative 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 decenent's death. (Note 1). (4) Din decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consineration therefor which was to take ef'fect in possession or enjoyment at or after 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) NO (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 and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in f'act end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) NO (b) The right to nesignate the persons who shall possess or enjoy the property transferred or income theref'rom? (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 N/ A (7) Did necenent in his lifetime make a transf'er, the consideration for which was transferee's promise to pay income to or f'or the benef'it of' care of' transferor? (Answer yes or no) NO (8) Did necedent, 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' transf'er or by operation of' law? (Answer yes or no) NO (9) If' the answer to (8) above is in the af'f'irmative, was the power to alter, amend, or revoke the inter- est of the beneficiary_ reserved in the necenent alone or the decedent ann others? (Answer yes or no) N/A NOTE 1: The answers to these questions should be supporterl by affidavit by the attending physician as well as a copy of' the rleath certif'icate. NOTE 2: If' answer to any of' the above questions is yes, set f'orth below a description of the property transf'erred, it's f'air market value at nate of death, dates of' transfers and to whom transferred, with relationship of' transf'erees to necedent, if any. Submit copy of' any trust deed or instrument, if trans- f'ers are claimen to be non-taxable, also submit detailed statement of f'acts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tima ted) DEPT. VALUATION (Dept. Only) None Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. None \\/.')\u. .... -; ..8t/)~ ~<~ ~:: c: 'c Q) E "s OJ ~ "015.0 < E:..J .:.8;, o Q) '5t;t: '-' ::l 0 ~ E go f:l, ~ SUMMARY ............. ........... .... .... . . ... .. ....(Sch. "A") . ..... ..... ......... ... ....... ....... ...(Sch. "B") . . ( Sch. "e") Real Property Personal Property Transfers ... Gross Taxable Estate ( 1 ) (As Reported) $63,500.00 $ .2J,.611.35 $.. .......0 $. $ $. (2 ) (As Determined) $ $ $ $ $ $ ~ "0 Z Q) .... ~ (Jl rn <"J ..J Q.) ..... Q) >< ,L; ... ..( ~ Q) Cl ~ rJl - - ..( -< ~ cc:: I:!:: ~ '2 i=l-< ~ 0 ~ ~ i=l-< ~ w -< w ..( :I: :I: ~ ;.., ... ~ ... Eo-< '" Q 2:i :r: ~ ...-: S z 0 0 Eo-< v Z Eo-< rJl c... ~ ~ ~ ..... !- --^-' 0 0 ..c cc:: I: I:!:: .:; 0 0 ~ :c ~ Il.i ~ ell Eo-< ..... ;.. cc:: b Eo-< 0 '" I: '" -< ..... 0 :5 0 ~. E E ,;. Il.i E .... <5 .- - 0:: 0 ~~ ....:i U U RCC- 37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ( 11 BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY aye an interest, vested, contingent or other- are involved, set STATE YES IN ESTATE wise, in estate) forth this fact.) OR NO BIRTH Francis E. Mara, Sr. Father Yes 50% Irene A. Mara Mother Yes 50% I Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE R C C-38 . ' COMMONWEALTH OF PENNSYLVANIA TRANSFER lNHERIT ANCE TAX RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY 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 ,mder Schedule "A", plus the date and place of record of instrument effecting vesti ture, 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.len t. Description of Property, Date of Acquisition, Name Address and Relationship of Co-Owners, and Place of Record of Instrument, where Real Estate. Unit Value percen tage Share Estate Valuation None Insert this total opposite "Jointly Owned Property", Schedule "E" None in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest Y\{l)I_~_ .> RCC-39 (5-68) COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Mara , (Last Name) Francis (First Name) E. , Jr. (Initial) DATE OF DEATH 9/9/78 FILE NO. 21-78-0536 REPORT OF INHERITANCE TAX APPRAISER 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". ~ Ild ill < Jinu INHERITANCE r'AX APPRAISER Cumberland Dated: January 16, 1980 REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wil1s in and for County, Pennsylvania, do respect- ful1y report that I have al10wed 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 al10wed as a deduction. Dated: REGISTER OF WILLS 85,111 35 13 389 49 V ALUE AS REAPPRAISED $ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint - Held property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) VALUE AS REPORTED $ 63 500 00 21 611 35 85,212 58 CLEAR VALUE OF ESTATE 71 721 86 Valuation of life estates or annuities. . . . . . . . . . . . . . . . . . . ESTATE TAX ASSESSMENTS $ 1== t= ====t= $ FOR USE OF REGISTER ONLY Tax on $ Tax on $ Tax on $ Tax on $ Tax on $ Exemptions Total Estate COMPUTATION OF TAX 2% 6% 5% 10% 15% * $ $ $ $ $ TOTAL TAX $ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $ t= Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death $ $ BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from to AMOUNT OF ESTATE TAX ASSESSED $ Estate tax paid $ BALANCE DUE Add interest at rate of 6% from to $ 1= $ C $ 1- $ TOTAL TAX BALANCE $ PAID $ t= FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wil1s, for proper reason, same should be noted below, with short explanation. r-- "Cl Z CIi ;; ~ '" .."" .Cll ~ (i) ~ CIi >< CJ -( \j ~ CIi rIJ (fJ Cl - - -( ',j < ell lll:: ~ ~ "2 =- ~ 0 ell =- ~ >- ~ < ~ >-. -( :I: ... ~ E-< ~ E-< ~ '" Q c 0 z :r:: ~ < c ~ .... 0 ~ Q.J Z ~ (fJ ~ ~ ~ 4-< p... ~ 0 0 ..c lll:: c ~ ..... 0 0 ~ (;j =- :c Q.J ~ C\l [-< 4-< ~ lll:: .b [-< 0 C <.r. <: 4-< 0 "2 ~ 0 .c E _ "E Q.J c E ..... 15 .- - ell 0 ~~ ....:l U U REV-457 (8-78) DEPAsrtMENT OF REVENUE BURE~U OF HELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA I. RESIDENT INHERITANCE TAX APPRAISEMENT DATE COUNTY FILE NO. January lQ,.J.98Q.._ Cumber~~d 21-78-0536._____ Whereas, Francis E. Mara. Jr. late of North Middleton Townsh.~p in the County of Cumberland Commonwealth of Pennsylvania, he the 9th day of September 19 ~ I seized and possessed of subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, S,:jndrR L. Stone , an appraiser duly appointed accordin~ having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix t~L value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the~" of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lav,,; rate on any such future interest. UNIT -,-;".,~._.._,.. DESCRIPTION OF ASSET . VALUES ! !lUZ:'.:Sl!'CC"~';"'U_ Real Property $ ~ Personal Pronerty 21.1.7 Transfers . No -{__.'__'h Joint-Held Pronertv No 11 ,.--. , 8 TOTAL ASSETS 2 r-.--- ~ I ~ ~ .. I , I 11 - I i ~."-'.'''''' ....._~..~-, +l --,",. f' Ii -r-"--" I JL-.--~- I: r " ~..~ I H """(..f'---~.---,~..... " i! r - . ~ -,I -_. :1 -rr----- .u_. 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