HomeMy WebLinkAbout06-25-79
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
f!1C,/17
RESIDENT DECEDENT
COUNTY OF
CUMBERLAND
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 granted
by the Secretary of Re'otenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
Lote of
Cumberland
Pennsylvania
} AFFIDA VlT OF
EXECUTOR S
X\(>}0JN(OO'XX.Xoo.
IN THE MATTER OF THE ESTATE OF
ELSIE K. GEHRING
(STATE FULL NAME OF DECEDENT)
County
County of
Cumberland
Joan G. Lightner and Philip K. Gehring
of the estate of the above-named decedent being duly sworn, depo.e and soy
} ..,
State of
Executor S
~~~*~m
Decedent died
7
, 19~J ~e.tate leaving a lo.t will, copy of which i. hereto attached. }
(YEAR) ~~~~~
October
(MONTH)
Nome and address of attorney or }
other authorized representative to whom
all corres~ondence should be moiled.
(DAY)
James R. Humer, Esquire
1 W. High St.. Carlisle. PA 17013
That as such Executors deponent is familiar with the affairs of said estate and the property constituting
( EX E CU TO R-A)QOOOOXil@liXd(R)
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 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
Farmers Trust Company Elsie K. Gehring ------
1 W. High St.. Carlisle. PA 17013
That the contents of said safe deposit box or boxes are itemized under Schedules B
with 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 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 pas session, 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 interest 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 political subdivision thereof, or of any foreign country, whicb-~a~~o"Y,n~dat the.timeof death;
. \" '. .; t ' ~ '~'_' ...~ .... i "'., ,i
all wearing apparel, jewelry, silverware, pictures, books, works of art, hou~ol<ifut:nitun;;; hWs.e.~;:tarriages,
automobiles, boats, and any and all other personal chattels of whatsoever; thirl'lOr' nature, leU, by d~cedent,
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 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.
I
ELSIE K. GEHRING
Apt. 4, Be11aire Apts.
Pitt and South Streets
Carlisle, PA 17013
10/18/78 Appraisal of Apt. by Ira Keeny Gleim
Saturday
October 7,1978
Living Room
Dining Room
Kitchen
Bed Room #1
Bed Room #2
Hall
200.00
350.00
200.00
200.00
500.00
50.00
1500.00
17
II CUMBERlAND
lI4LLEY ~~~~NG6
AND LQLIN ASSOCI~TION
16 West High Street. Carlisle. Pennsylvania 17013 249-2525
January 30, 1979
James R. Humer
Attorney at Law
Farmers Trust Building
1 West High Street
Car1islel PA 17013
Dear Mr. Humer,
In response to your letter of January 29, 1979, the following
information is as you requested.
Account Number 121724 -
Balance - $19,462.63
Earnings - 279.10
TOTAL $19,741.73
This information is as of the date of death, October 7, 1978. If
you have any further questions, please feel free to contact this office.
Sincerely,
\~c~ LU~
Wendy Weller
'1-- -
\
FARMERS TRUST COMPANY
CMLISLE, PENNSYLVANIA
Date ,~"ebrua~ 1, 1979
James R. H-q.mer Esq.
1 West High St.
Carlisle, Pa. 17013
Re: Estate of
Elsie K. Gehring
Date of Death
October 7, 197~
Dear James R. Humer Esq.
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.
Very truly yours,
',6-i,~1.t': .4 Zltc...t(.l/
Beverl~. Nickel
Bkp. Dept.
Checking Account # 4-1404-2
Balance $2,658.83
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RCC-'3S .
COMMO\V{EALTIf UF I'E~NSYL\-ANI A
THA\SFFii I~lWl\ITt\\CE TAX
SCHEDULE "e"
TH \\~FEJtS
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liES IDF\T m:n:nc,n
(1) Did decedent, within two years ot'deilth, make any transfer of any material part of his estate, without
receiving a valuable ar.d adequate considerati(JTj therefor? (Answer yes or no)~_
(2) Did tlecedent, within two years of deatl1, transfer propel'ty from himself to himself and another 01'
Gthers (including a spouse) in Joint ownership? (Answer yes or no) ---B.~_
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer N/ A
(n) Stllte of decedent's healtl1 at time of makinry the transfer. (Note 1).
(c) Cause of decedent's deftth. (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 enJoymept 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 valuabie 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 er.joyment of or the right to income from the property transferred?
(:tnswer yes or no) No
(11) The right to designate the persons who shall possess or enjoy the property transf'erred or
income therefrom? (Answer yes or no) No
(fi) If' the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent
alone fJr others N/ A
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the benef'it 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 It reserved power to alter, amend, or revoke, or which cOllld revert to r1ecedent under terms
of transfer or by Olleration of law? (Answer yes or no) No
(9) If the answer to un above L; in the affirmative, was the power to alter, amend, or revoke the inter-
est of the bepeficiary l'eserveti in the rl.ecedent alone or the decedent and others?
(Answer yes or no) No
NOTE 1: The answers to these questions should be supported by affidavit by the atten<iing 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
transferrerl, it's fair market value at date of death, dates of transfers and to y'hom trrtnsferred, 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:l: List aPlllicable property below in manner in which provided in Schedules A, B, or E.
ITE~I
lJESCRIPTION
MARlillT V AUTE
(Es tima ted)
DEPT. VALUATTON
(Dept. Only)
None
I
i
I
I
Insert tl11s total opposite "Transfers", Schedule "c" 1n the
"As Reported" column on the las t page of th1s return.
None
N~
\ , . "
RCC- 37
(12:..63)
.
CO;\I;\lO~\\TALTH OF PE;-';7\~YYL\NIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFI CIAR IES
\
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP I
(If step-children or SURVIVED DATE INTEREST OF
State full names and addresses of all who oIl 0 0 hOld' DECEDENT OF BENEFICIARY
1 egltlmate c 1 ren I STATE YES
ave an interest, vested, contingent or other- are mvolved, set I OR NO BIRTH IN ESTATE
wise, in estate) forth this facto)
Joan G. Lightner Daughter Yes N/A 1/2 Estate
5301 Carlisle Pike
Mechanicsburg, PA 17055
Philiu K. Gehrin2: Son Yes N/A 1/2 E~ 1- a h"
151 Citv View Drive
Valuaraise. Ind. 46383
Deponent further says that all the above-named benef'iciaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
None
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SUMMARY
(Sch, "A")
.. (Sch. "B")
. .. .. ... (Sch. "C")
Real Property
Personal Property
Transfers
Gross Taxable Estate
( 1)
(As Reported)
$.
$.
$ ..
$
$..,
$.
( .) )
.. I
(As Ddl'rmi!led)
$
$
$
$
$
$
~ "0
Z 41
... W .<Il
ro ~ ..;l
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..c
c ~ .::: 0
.S: ~ =-
..... W CI.i \.t.l
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b ~ 0 c
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'2 - 0 E
'2 ;. IlJ S ,..
- 0 c
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R C Cr38
RESIDENT DECEDENT
SCHEDULE" E"
JOINTL Y OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
TR.\NSFER INHERITANCE TAX
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 tmder Schedule
"A", ph.s the date ann 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 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
Estate
Valuation
DEPART1ffiNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of'
Entire Decedent's
Property Interest
I
None
None
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the" As Reported" column on the last page of this return. None
Nf~
REV-518 (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 FI LING OF APPRAISEMENT
Joan G. Lightner Philip K. Gehring
5301 Carlisle Pike 151 City View Drive
Mechanicsburg, PA 17055 Va1paraise, IN 46383
(Executor or Administrator)
In Re: Estate of
Elsie K. Gehring
Cumberland
County - File No. 21-78-0569
Dear Mrs. Lightner, Mr. Gehring:
You are hereby notified that the original
appraisement in the estate of Elsie K. Gehring
has been filed in the office of the Register of Wills of Cumberland
County on June 25 ,19~. Said appraisement reflects the following valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
None
69,461. 32
None
None
$69,461.32
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.
'--
c,
f,- ~
..........-~~'#-._'--~.\.-'-...
Date
June 25, 1979
Signed
C7 ',--\::>
'. .'-._~.""
()
Title Administrative Officer
NOTE: This is not a bill.
R C C-2 (2-641
.
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE
June 25, 1979
.
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA, 17127
COUNTY
Cumberland
FILE NO.
21-78-0569
Whereas, Elsie K. Gehring late of Borough of Carlisle
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 7th day of October 19i'~, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Leo Fulginiti . 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 de-cedent 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.
..
Oe.crlptlon 01 Allet
Unit
Value.
Apprai.ement
Made for Inheritance
T axPurpoles
$
None
Real Prooertv
Personal Property
Joint-Held Property
69,461 32
None
Transfers
None
TOTAL ASSETS
69,461 32
Having been duly swo.rn according to law, I do hereby certify that the above appraisement is made in con-
formity with law on this 2'5t:h day of ',('t. r. _, I:"i ,- _ . :Tl1~P\ ' 19~.
(~,+.~ " '",- ...\...._"':, '. --__.k ......, .~. ..._ ,-\.J< .....,--."-) '-""--'
Appraiser
(M'umber and Street)
Harrisburg
(.PM 0lII.,.1
, Penna.
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