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REV-1737-A
OFFICIAL USE ONLY'
FILE THIS RETURN WITH:
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
99 -
FILE NUMBER
COUNTY CODE YEAR
NUMBER
offier Rose Ma
DATE OF DEATH (MM-DD-YEAR)
SOCIAL SECURITY NUMBER
DATE .OF BIRTH (MM-DD-YEAR)
307-09-9469
6/27/2003 3/21/1914
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
[X] 1. Original Retum
D 4. Limited Estate
[X] 6. Decedent Died Testate (AttaehcopyofWiII)
D 9. Litigation Proceeds Received
.tl;f1.ISA~i:.~]!otl{~PS~;Elg,;C:OMB~ETE[):0;4,~I:ttCQRRt;$e~'t,1[)',;.~G:i:~~'FJQ1@~Ni51[ti:ij]j~~t;'f!'@.IN:!;t~.i&M~1l'C;>Ni$(:f~~gQJ1~g;i[)JRt;~]i:[).''1:Ci:: .
NAME COMPLETE MAILING ADDRESS
Robert M. Fre
FIRM NAME (If AppUcable)
Fre and Tile
TELEPHONE NUMBER
717-243-5838
REFER TO METHOD OF COMPUTATION IN THE NONRESIDENT DECEDENT INSTRUCTION BOOKLET (REV-1736)
Check One: W Flat Rate 0 Proportionate (Complete Worksheet on Reverse Side)
1. Real Estate (Schedule A) (1) 145,000 OFFIC~ USE ONL'{
2. Stocks and Bonds (Schedule B) (2) O-~' 2j:j t~?~
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o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-B2)
[KJ 7. Decedent Maintained a Uving Trust (Attach copy of Trust)
o 10. Spousal Poverty Credn (date of deatll between 12-31-91 and 1-1-95)
03. Remainder Return (dateofdeatllpriorto 12-13-B2)
o 5. Federal Estate Tax Retum Required
....Q.. 8, Total Number of S~fe Deposit Boxes
o 11. Election to tax under Sec. 9113(A)(Attach SehO)
5 South Hanover Street
Carlisle, PA 17013
3. Closely Held Corporation, Partnership or SOle.Proprietorship
(Schedule C)
12. Net Value of Estate (Line 8 minus Line 11)
16. Amount of Line 14 taxable at Iineai rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
(3)
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4. Mortgages & Notes Receivable (Schedule 0)
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(4)
0
0
0
0
(8)
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0
(11)
(12)
(13)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
(5)
C::I
(6)
c.)
6. Jointly Owned Properly (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
(7)
145,000
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(10)
10, Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has
not been made (Schedule J)
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145,000
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (A)(1.2)
19. Tax Due - Make check payable to Commonwealth of PA
20. D [Ij: I ~ Ij~": I::I:~ =II :a" .ll.~ 1:~ =I: ~~ 1I11 J ~ 'i _I ~ [cy~.. :~=I ;IIJ~ III 11;W~1~ 1l11'A =I:l:J.' \"1'" =~. i
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F;EV-1737-~ EX + (9-00)
SCHEDULE A, PART 1
REAL ESTATE
IN PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF FILE NUMBER
Toffler, Rose Mary
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and
a willino seller neither beino compelled to buy or sell both havino reasonable knowledqe of the relevant facts.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF DEATH
809 Hamilton Street
Carlisle, PA 17013
Single Family Residence held as a rental property.
Acquired by deed from Alan R. Toffler and Rose Mary Tattler to The Toffler Family 1980
Trust dated July 25,1980, which deed was dated May 15, 2000 and recorded June
12, 2000, Cumberland County Deed Book 223, Page 173
Sold to Alan D. Shover. See Settlement Sheet attached
145,000
(Assessed Fair Market Value for 2003: $118,550.00)
(Assessed Fair Market Value for 2003: $118,550.00)
PART 1 TOTAL
$
PART 2 TOTAL
Proportionate Method Only from reverse side $
145,000
o
TOTAL (Also enter on line 1, Recapitulation)IS
(If more space is needed, insert additional sheets of the same size)
145,000
217
. ~EV-1737-7 EX + (9-00)
REVERSE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
ESTATE OF
Toffler, Rose Mary
SCHEDULE J
BENEFICIARIES
FILE NUMBER
RELATIONSHIP TO
DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(sl OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)]
1. William L. Toffler Son 50%
1010 SW. Cheltenham ",
Portland, Oregon 97239-2607
2 Patrick A. Toffler Son 50%
50 Witte Road
Hewitt, New Jersey 07421
.
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON REV-1737 COVER SHEET OR THE PROPORTIONATE METHOD WORKSHEET
ON THE REVERSE SIDE OF REV-1737 COVER SHEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS;
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
,
I
TOTAL OF PART II
ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1737 COVER SHEET $ 0
When flat rate method is elected, list the beneficiaries of the Pennsylvania property.
When proportionate method is elected, list all beneficiaries.
(If more space is needed, insert additional sheets of the same size)
/
217 Toffler, Rose Mary
REV-1737-1 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA NONRESIDENT DECEDENT
DEPARTMENT OF REVENUE AFFIDAVIT OF DOMICILE
DEPT 280601 nos:, - 2 . 1?
HARRISBURG, PA 17128-0601 '__...
This affidavit must be completed and sworn to by a person having personal kno,w;I~dge pf these
facts, preferably by a surviving spouse or member of the decede~$;farrljly.
! Date of Death
Name of Decedent
Toffler, Rose Marl
Legal Address at Time of Death:
Street Address City/Borough State Zip Code
1010 S.w. Cheltenham Street Portland OreQon 97239
The following information is submitted in support of the statement that the above individual was
not domiciled in the Commonwealth of Pennsylvania at the date of death.
6/27/2003
1. Names and addresses of the decedent's surviving spouse and members of his/her immediate family:
Name and relationship to decedent
Dr. William L. Toffler
Street Address
1010 S.w. Cheltenham Street
Name and relationship to decedent
Col. (Ret.) Patrick A. Toffler
Street Address
50 Witte Road
Name and relationship to decedent
City/Borough
Portland
State
OreQon
Zip Code
97239
City/Borough
Hewitt
State
New Jersey
Zip Code
07421
Street Address
City/Borough
State
Zip Code
2. Did the decedent ever live in Pennsylvania?
If yes, during what periods?
Q' Yes
o No
3. Did the decedent spend time in Pennsylvania during the five years preceding death?
If yes, during what periods and at what address?
DYes
1St No
4. What was the nature of decedent's places of residence during the five years immediately preceding death?
Indicate whether decedent resided in a house or apartment and whether it was rented or owned by the decedent, and/or whether decedent resided
in a hotel or the home of relatives or friends. ", r; bO W (T--[./ r ". /y" / L.'-;,'" /'" .," r;r' e::3c) /' .
5. Was the decedent employed during the five years preceding death?
If yes, list the name and address of employer(s).
DYes
Lf No
6.
Did the decedent leave a will? []] Yes 0 No
If yes, state the court which admitted the will to probate, the date admitted, and attach a copy, including all codicils, and a certificate of issuance of
letters testamentary.
7.
O 0 ,f
If the decedent did not leave a will, has an administrator of his estate been appointed? Yes No //,it
If yes, state the court which appointed the administrator, the date of appointment, and attach a certificate of the issuance of letters of admini~tration.
8.
At any time during the last five years did the decedent execute a will, a codicil, trust indenture, deed, mortgage~se or any other
document in which the decedent was described as a resident of Pennsylvania? 0 Yes Ld No
If yes, describe such document.
217 Toffler, Rose Mary
NONRESIDENT DECEDENT AFFIDAVIT OF DOMICILE (continued)
Page 2
9.
Had the decedent paid a tax on income or on intangible property to any state, county, or munigJEflity during the last five years?
If yes, where and when was it paid? L..:J Yes 0 No
L r ~i)I~J/ f l'
10. To what regional office of the Internal Revenue Service did the decedent forward his Federal Income Tax returns during the last five
years preceding death?
o3l~___t/ ,/ril-J,-j
11. At the time of death, did the decedent own, individually or jointly, any interest in real property, including lease-holds or tangible
personal property located in Pennsylvania? 0 Yes 0 No
If yes, describe the property in detail.
At the time of her death, Decdeent has an interest in "The Toffler Family 1980 Trust dated July 25,1980, which trust owrted and rented a
sinQle family residence known as 809 Hamilton Street, Carlisle, Pennsylvania 17013
12. In what business activities was the decedent engaged during the last five years preceding death?
Indicate whether decedent was employed or otherwise engaged in business, and state the names and the addresses of the persons, firms or
corporations with which the decedent had such business affiliations. (Except for employer listed in #5)
f" Orf\/ f-
13. What is the estimated gross value of the decedent's estate, wheresoever situated, exclusive of real property and tangible property
located outside of Pennsylvania?
I q S-' 00-0
I
14. At the time of death, did the decedent own or operate an automobile?
If yes, in which state was it registered?
DYes
[21' No
15. At the time of death, was the decedent a member of a church or any other organization?
If yes, provide the name and address of the church or any other organization.
HoL.Y (.Los.fTr2-Y CffcJf'--~ fI
'--::57 ~ IV I.:::- ,2 !-/:r::f-:ltl)'(h S
16. State the purpose or reason the decedent owned real property in Pennsylvania.
G.; Yes
o No
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Decedent's trust retained ownership of the property described at item 11, for investment purposes.
17. Include any other information you wish to submit in support of the contention that the individual was not domiciled in Pennsylvania at the time of death.
If more space is needed, insert additional sheets of same size.
/V i}NL
Name of person completing affidavit
Relationship to decedent
L. To-fFler
Son
Street Address
City
State
Zip Code
Sw ~~l+e~htNY\ ~(e~+ ?or-Ho.~ OR '172..39
Under penalties of perjury, I declare that based on my personal knowledge of the decedent, the
information provided on this form is true, correct and completlJ.
Signature 1p5fSon<C(l~pJeting affidavit .--=-;7/ Date
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1010
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llitzet ~e5ranq (, Sandor
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JcIW~!erj
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300 DAYTON BUILDING
838 S.W. FIRST AVENUE
PORTLAND. OREGON 97204
GARY R. DEFRANG
RUSSELL A. SANDOR
JOSEPH WETZEL
(503) 220-0299
FAX (503) 225-1322
WDSLAWYERS@AOL.COM
GARTHE BROWN
OF COUNSEL IRETIREDI
August 2, 2005
Stephen D. Tiley, Esq.
Frey & Tiley
Attorneys-at- Law
5 South Hanover Street
Carlisle, Pennsylvania 170 I 3
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Re:
Toff1er Family Trust to Shover
809 Hamilton Street
Carlisle, Pennsylvania
I
f-':>
Dear Mr. Tiley:
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rv
Thank you for talking with me on the telephone last week regarding the above-
IT,entioned sale.
As we discussed, this letter is mv certification, on behalf of the Toffier Familv Trust,
! ,
Dr. T offier, and CoL T offier, that the property located at 809 Hamilton Street, Carlisle,
Pennsylvania, is the sole property owned by the T oHler Family Trust in the state of
Pennsylvania. Please accept this letter as my certification to this fact.
Of course, if you have any questions regarding this certification or any other aspect of
this sale, please do not hesitate to contact me or my legal assistant, Dennis Hall, :It
503-220-0299.
~1 1
1 I1ani\. you, dgdal.
Very truly yours,
~~A
Joseph W;tzel
JW:dh
cc: Dr. William T offier
CoL Patrick T offier
IIIII
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VUetzet 'Jje5ran~t Sandor
ciczem;el,.i
300 DAYTON BUILDING
838 S.W. FIRST AVENUE
PORTLAND, OREGON 97204
GARY R. DEF"RANG
RUSSELL A. SANDOR
JOSEPH-WETZEL
(503) 220-0299
FAX (503).225-1322
WDSLAWYERS@AOL.COM
GARTHE BROWN
OF COUNSEL IRLTII-iEoLJI
August 3,2005
Stephen D. Tiley, Esq.
Frey & Tiley
.Al..ttorne'/s-at- r.'.~yV
r<>
c:,;Jo
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5 South Hanover Street
Carlisle, PennsylvaniJ. 17013
I
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Re:
ToWer Family Trust to Shover
809 Hamilton Street
Carlisle, Pennsylvania
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C)
Dear Mr. T ilev:
You asked what the estate tax status and inheritance tax status were for the estate of
Brigadier General Alan R. ToWer and for the separate estate of his wife. Rose Mary T otTler.
Over many years, General and Mrs. ToWer arranged thelr estate affairs so that their
estates would not be subject to probate and so that any death-related taxes would be
mimmized. Most of their estate planning along those two lines was done by their personal
lawyers in California.
Gf'wnl and Mrs. Ti)Hier dic:d in c!os~ D7"0Ximitv in time to each other General Tomer
. '
died first on March 18. 2003; Rose Mary ToWer died un June 27, 200).
At the time of their deaths, all of their assets were held according to plan in The ToWer
Family 1980 Trust under instrument d:lted July 25, 1980. The total value of the trust assets
was just under 2 million dollars on both dates of death. The trust agreement allocated one-h:df
ot the trust corpus to General ToHier's estate and one-half to Rose Mary Tonier's estate.
In :ddition, because the trust agreement was revocable. the provisions of 26 USC 2040
trcated the trust assets as jointly-held property with right of survivorship. with one-half of the
tuil vdlue of the property being included in each estate.
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Stephen D. Tiley. Esq.
August 3,2005
Page 2
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Therefore, the gross value of each estate fell below the federal filing requirement of
1 million dollars. Hence, no federal tax return was required to be filed under federal law, and
no such return was filed.
Under these circumstances, neither the state of California nor the state of Oregon
imposed a filing requirement, either. Thus, no state law inheritance tax returns were filed and
no state law inheritance tax was imposed on either estate.
Please make this letter my certification of these facts on behalf of the seller-trust.
Thank you.
Very truly yours,
JW:dmh
cc: Dr. William L. T offler
Col. Patrick A. T offler