HomeMy WebLinkAbout04-09-79
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RCC-33 (4-73)
RESIDENT DECEDENT
J"'"
. .
COUNTY OF
..
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
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CUMBERLAND
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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 aranted
by the Secretary of Re'otenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF
Les ter G. Morris
(STATE FULL NAME OF DECEDENT)
Late of
Cumberland
} AFFIDAVIT OF
~OOK
Ct ~
aun y SURVIVING SPOUSE
State of
Pennsylvania
County of
Cumberland
Mabe.] P Mo,.-,.-i ~, ~11,.-,Ti"\7i n g ~pOll ~&:>
of the e.tate of the above.named decedent being duly .worn, depo.e and say
} ..,
Administrator
Executor
Decedent died September 18 r
(MONTH) (DAY)
Name ond addre.. of attorney or} Jon
other outhorlzed repres,entative to whom 317
011 corresflondence .hould be mailed. Ne.w
, 19-1lL{H~~E~~'}
(y EAR) inte.tat.
F. LaFaver
Third Street
C.l1mhe.,.-l,qnn, PA
17070
That as such surviving SpOl1.onent is familiar with the affairs of said estate and the property constituting
(EX ECU TO R-ADMINI ST RA TOR)
the as sets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or
as agent or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the
exception of the following: -
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A S,.FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
None
That the contents of said safe deposit box or boxes are itemized under Schedules
wi th the exception'of the following, for the reasons hereinafter set forth:
of this return,
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property
in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the
mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at
death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof
as of date of death of decedent.
That Schedule 8 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 interes t 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 poliiical 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 estima ted 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 promis sory note s 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 a t such time.
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In the case or securities or close or ramily corporations, the values reported are as rar as
possible substantiated by nnancial st.atements or the. corporations, showing the assets and liabilities
thereor as or the date or death. The 'schedule also sets rorth the interest or decedent at the time or
death in any co-partnership or business, and in support of the value or such interest there is annexed to
said sChedule, rinancial statements showing the assets and liabilities of said co-partnership or Qusiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of Hie agreement)
together with a statement setting rorth the character or the business, its location, and such other racts
pertaining to the business as may be pertinent to a rair and just appraisal of the decedent's interest
therein must be submitted. It should also set f'orth in itemized rorm, 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 rorth a true answer to each inquiry
contained therein and in the case of transrers orproperty, real or personal, within two years of decedent's
death, in contemplation or decedent's death, or intended to take effect in possession or enjoyment at or
arter death, said schedule sets forth the nature and value or 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 transf'ers. In the case of' transrers intended to
take efrect in possession or enjoyment at or after death, there is also attached to the schedule a co~y
or the deed, trust agreement or other instrument creating the trust. Ther~ is also set rorth in said
schedule a list or 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 rorth the names and addresses of all
persons benericially interested in this estate at the time or decedent's death, the nature of their res-
pective interests, their relationship, ir any, to the decedent, together with the ages at the time of
decedent's death of' all minors, annuitants and benericiaries f'or life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, ir any, died prior
to decedent, the dates of their death, their issue, and the relationship or such issue to the benericiary.
That Schedule E attached hereto and made a part hereor sets forth all property, real and per-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the 'name
or the decedent and others, plus the date and place of record of instruments ef'f'ecting the vestiture or
real estate and the date or acquisition of personalty, plus the name, address and relationship, ir any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereor sets forth fully and in detail all debts
and deductions claimed for and on behalr of this decedent's estate, including funeral expenses paid;
famt'ly exemption, where applicable; costs of' administration of' this estate; co,;,-nsel fees and fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence or 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 or collateral pledged f'or obliga-
tions, if any. It is agreed that the riduciary 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 or 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", "Cn, "E", and "F" as directed therein,
have been carried f'orward and properly registered in the Summary.
SUbSCri~d sworn to before me this ..,..,............OU......,.....
....................ou..2..\.~. .... day of ... ..\S)..s,.~~.... 19.~..g..
...OU........~..)\..~UA..~ .... .....&u..................
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........:Mr..a.........Mab..e.l....F...~.....Mo.r..r.i.a".,...................................
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.........~.?.9.......~..~.......~.P.:.QJ.~.....~J.Y.~...................,................._........
(Street Number)
.........~~.?..~.~.L....~~.........~..?.9.?...?..........................................................
(City (W Town and State)
NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
rilled 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.
RC C-34 (4-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT 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 jn 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 located In the Common_alth of Pennlylvanla .hould be (1) (2) (3)
de.crlbed by lot and block number. .treet and .treet number. together with DEPARTMENT
a general de.crlptlon of the property, with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title; If a farm .tate number of a. FOR YEAR OF ESTIMA TE D CAUTION
ere.; 01.0 .tatement of mortgage encumbrance. upon each parcel at death
of decedent. Taxe., a.....m.nt.. accrued Intere.t on mortgage., etc.,are DECEDENT'S MARKET VALUE (Do not write
to be lI.ted on Schedule "F" and mUlt not be deducted from this .chedule. DEATH In thl. space)
NONE 00.00
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.
00.00
N f0-J..-
Rec -35
RESIDENT 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 any undistributed
estate of or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item
No.
ITEM
List and describe fUlly
UNIT
VALUE
ESTIMATED
MARKEl' VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
1978 Chevy Nova Coupe
Two hundred fifteen (215) U. S. Savings
Bonds--Series E--a11 registered Lester
G. Morris, p.a.D. Mabel P. Morris (see
attached list) O-~ -
:;7'
$3,OOO.Oef
2.
9,641.85
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
x X
$12,641.85
\2,1041<35
RCC-36
COMMONWEALTH OF' PENNSYLVANIA
TRANS~~R INHERITANCE TAX
SCHEDULE "e"
TRANSFERS
'*
RESIDENT DECEDENT
(1) Did decedent, within two years of death, make any transfer of any material part of his estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) no
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no)
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer
(b) State of decedent's health at time of making the transfer. (Note 1).
(c) Cause of decedent's death. (Note 1).
(4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or 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)
(b) What was the transferee's age at time of decedent's death?
(5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a) The possession or enjoyment of or the right to in.collle from th~' property transferred?
(Answer yes or no)
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no)
(6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent
alone or others
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor? (Answer yes or 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 could revert to decedent under terms
of transfer or by operation of law? (Answer yes or no)
(9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)
NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM
DESCRIPTION
MARKET VALUE
(Es tima ted)
DEPT. VALUATION
(Dept. Only)
NONE
00.00
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
00.00
N (f'--1-
RCC-37 (12-63)
COMMONWEA'LTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
\
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED
(If step-children or DATE INTEREST OF
state full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
aye an interest, vested, contingent or other are involved, set STATE YES IN ESTATE
wise, in estate) forth this fact.) OR NO BIRTH
Mrs. Mabel P. Morris
426 s. Eno1a Drive
Eno1a, PA 17025 wife yes adult entire estate
-
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Deponent fUrther says that all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
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SUMMARY
Real Property ................................... ............................. ......(Sch. "A")
Personal Property ... .......................... ..................................... (Sch. "B")
Transfers .............................................. ...... .............................. (Sch. "C")
Gross Taxable Estate ......
( 1 )
(As Reported)
$ . ..00.00
$..1.2. ,. .641.. 85..
$... ....... .....0.0..00..
$..................
$................ ..................
$...l2.J..9.4.1...8.5.... .
(2)
(As Determined)
$
$.
$
$
$..
$
p..
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ell ..u ..;l
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ell E-< ...... ;, l:ll:
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R C C-38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE 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 anot.her or others, including intangibles, standing in the name of the decedent and others. List
real estat.e first, as entireties, or joint tenants, giving brief description, as indicated under 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 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
NONE
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
Estate
Valuation
00.00
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
N <J"'-'--
R E V-S t8 (8-78)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX '1970
HARRISBURG
17105
IN YOUR REPLY PL.EASE
REFER TO
*'
Inheritance Tax Division
NOTICE OF FILiNG OF APPRAISEMENT
Mabel P. Morris
426 s. Eno1a Drive
Eno1a. PA. 17025
(Executor or Administrator)
In Re: Estate of
Lester G. Morris
Cumberland
County - Fi Ie No. 21-78-0696
Dear Mrs. Morris:
You are hereby notified that the OT'i g; ns:ll
appraisement in the estate of Lester G. MorriR
has been filed in the office of the Register of Wi lis of Cnmberhnrl
County on A.pri1 9 , 19....29.., Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
None
12.641.85
None
None
$12,641.85
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 there.to,within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance_d
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L.~~. \~ r.,
'-.. r~, .. .'
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Signed
,-" "'.
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Date
April 9. 1979
',--,
Title Administrative Officer
(
Note: This is not a bi II.
REV-457 (8-78)
DEPARTII1IE'NT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE.
April 9, 1979
Cumberland
21-78-0696
COUNTY
FILE NO.
Whereas, Lester G. Morris late of E. Pennsboro Township
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 18th day of September 19 78, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Leo Fulp:ini ti , an appraiser duly appointed according to law,
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 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.
DESCRIPTION OF ASSET UNIT Appraisement
VALUES Made for Inheritance
Tax Purposes
Real Prooertv $ None
,? t:.h. 1 Rc;
- NnnA
.T^; ...+_R..l n - None
TOTAL ASSETS $12,641 85
Have been duly sworn according to law, I do hereby ~fy that ~bov~ apprai.seIRent}s made in conformity
with the law on this 9't:h day of c::;- (' ':::.:J ',~ - \..J _'. eApr1.~ 19 ..:z::L.
//)
-
Appraiser
(Number and Street)
Harrisburg
, Penna.
(Post Office)