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Home My WebLink About12-24-79 LIFE ESTATE APPRAISEMENT R E V-48 4 (8-78) COUi\lY, Number and Name 21 21-78-0694 12/16/78 - Cumberland SUMMARY File Number COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Date of Death Estate Name GUTSHALL, (L.AST NAME) Mary (FIRST NAME) J. (INITIAL.) REPORT OF INHERITANCE T AX 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 OlE". Cumberland Dated: Deeembe. 24, 1979 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. Dated: REGISTER OF WIL.L.S I ADJUSTMENTS I I INVENTORY VALUE AS APPRAISED !cODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE Real Property (Schedule A) $ 00+ 92+ Personal Property (Schedule B) 10+ Joint-Held Property (Schedule E) 20+ Transfers (Schedule C) 30+ TOTAL GROSS ASSETS Less Debts and Deductions 40- 93- (SeHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or ~ annuitles.....................~ $ PRINCIPL.E 3~P22t= x FACTOR .79404 ~IEV VAL.UE 27.888.80 l~ ESTATE TAX ASSESSMENTS - $ FOR USE OF REGISTER ONL.Y Tax on $ Tax 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 Less 5% of tax if paid within 3 months after death $ $ $ I 1 BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% fram to AMOUNT OF ESTATE TAX ASSESSED $ Estate tax paid $ $> $ $ $ TOT AL TAX BALANCE $ PAID $ c BALANCE DUE Add interest at rate of 6% from to Supplemental Codes: (FOR USE IN HARRISBURG ONL Y) 48-Adi u stment 49+Adj'ustment 56-Annuity 6O-Life Estate 92+Remainder Appraisal 93-Remainder Deduction 93C-Charity 94-Rema incler Residue 96-Success i ve Life Estate FOR USE OF REGISTER ONLY 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. ' ADJUSTMENTS REV-SIB (3-79) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P. o. BOX 2970 HARRISBURG 17105 IN YOUR REPLY PLEASE REFER TO Investigation Division NOTICE OF FILING OF APPRAISEMENT Charles H. Faust, Trust Officer Dauphin Deposit Bank & Trust CODIp8nY 213 Market Street, P. o. Box 2961 Harrisburg, PA 17105 (Executor or Administrator) In Re: Estate of Mary J. Gutshall CUllberland County - File No. 21-78-0694 Dear Mr. Faust: You are hereby notified that the Life Estate appraisement in the estate of Mary J. Gutshall has been filed in the office of the Register of Wills of Cumberland County on December 24 ,1912-. Said appraisement reflects the following valuations: Real Estate Personal Property Transfers Jointly Owned Total 127.888.80 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 December 24, 1979 Signed ~CLn../iA /L. 0TIn.J Title Appraiser NOTE: This is not a bill. Life Estate in Real Estate for Theresa G. Shank, Granddaughter, age 19 years; 135,122.67 x .(79404 = Life Estate Value of 127,888.80. Residue not taxed at this time. LIFE ESTATE APPRAISEMENT REV-457 (8-78) DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P.O. BOX 2970 HARRISBURG, PENNA. 17105 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE December 24, 1979 COUNTY _ Cumberland __~.".= FILE NO. 21-78-0694 Whereas, Mary J. Gutshall _ late of Mechanicsburg in the County of Cumberland Commonwealth of Pennsylvania, having died 01 the 16th day of December 19 78 , seized and possessed of an esJ cl' p subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Sandra L. Stone , an appraiser duly appointed according to lav, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or "njoyment 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 Collateal rate on any such future interest. DESCRIPTION OF ASSET UNIT APpraisc;;:;ent VALUES Made for Inl1 'ritanc€ Tax Purposes - Real PronertT 42,000.00 $ ! ~,-- I Personal Property 6. ()9q.07 ! .- r Joint-Held Property 0.00 I I "1- Transfers 12,584.72 I ,- Gross Assets 60,683.79 I i Less Transfers, taxable G 6% 12,584.72 48,099.07 Less Debts 12.Q76.40 ~r;.122.67 I I , ; Life Estate in Real Estate for i i ~~~~a~t;e~!....~~r 19 ye~s; a ~<i. ':'? 000 a^ 27.888 -; lEV 80 Residue, not tllXed now 7,233.87 ~ I :I :.." , I I l i I - , ~ i I . t-. . 1 . ., \.... .' ; (' :. ~, _..~~ j .~ i l , L j -.-l~ I L Have been duly sworn a~ording to law, I do hereby certify that the above a,ppraisement is made in conformity with the law on this 2&f-th day of December 19 79. Appraise;-- (Number and Street) Harrisburg (Post Office) . Pennl.