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HomeMy WebLinkAbout09-20-78 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND l j ss: Erma P. Group being duly sworn according to law, deposes and says that she is the surviving wife of ~ Parker J. Group. deceased. late of Moun1::_~Q:l..:iY__$P:1:":i..Il9~Ll~Q:r:9uglL , Cumberland County, Pa., deceased and that the within is an inventory made by her, the said surviving wife of the entire estate of said decedent, consisting of all the personal propdrty and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death. Sworn and subscribed before me, l survD~' !..J!~~ wife 606 Woodlawn Avenue ~; "#Q-,~_.Q,-J( / D 0 19 78. '--:~ C~- __"- ~ x ~.- 10/0 ,)j-0~j- (j JANICE E. HERTZLER, NOTA~Y PUBLIC CUil1berland County ,carlisle, P~979 My Commission Explres J,muary 27, Mount Holly Springs, Pa. 17065 Address Day April Month 1978 Date of Death 18th Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. r-l r-l 0 ::r: \'. -'" \'-" +J ~ >- s:: "'C CD I- w ::l II> ~ ~ I- ~ III W -c( At Q) " 0- I- u 0 0 Vl ::> Q) w ~ w 0 4-1 C ~ J: 0- ~ 0 '- Z I- -I LL tjl III ~- , LL -I -c( 0 ..c:U}0- I w 0 -c( w .' 01";" 'or--. II > Z ~ t-:l ::l s:: 1: '\~ II Z 0 C o.r-! ::::J :'0 ci I: Vl Z ~ ~ ~ 0 * ~ -c( ril OPlU Z 1\ w 0- ~ III CI) ""0 c '(.., \ III ~\\~ ..... &: I At 0 Q) ..a ~ '" Q) E "'C .... CD 0 I III ::::J 0 -I U u: CD Inventory of the real and personal estate of PARKER J. GROUP deceased. 1. A 1929 Ford Automobile. 2,000 00 2. A 1931 Ford Automobile. 7,000 00 3. A 1970 three-quarter ton Truck. 1,100 00 4. A 1970 Honda Trail Bike. 150 00 5. A 1971 Oldsmobile Automobile. 800 00 TOTAL fll.050100 I I I RCC-~3 (4-73) ~~~Wd6~VANIA * DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTI~~2 - '978 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 Reuenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF P A..1U<ER J. GROUP (STATE FULL NAME OF DECEDENT) } AFFIDAVIT OF ~0Rr: ~ Surviving Wife Late af Cumberland :Pennsyl vania County State of } u, County of ~umberland Erma P. Group, surviving wife, ~ ~ of the estate of the above-named decedent being duly sworn, depose S and say S Decedent died April 18 , 19~{testate leoving a last will, copy of which is hereto attached. } (YEAR) ~ (MONTH) Nome and address of attorney or } other authorized representative to whom all correspondence should be mailed. .. /wife That as such surVl vlng deponent is familiar with the affairs (EXECU TO R-ADMINISTRA TO RJ (DAY) Tom H. Bietsch, Esq. (Bietsch & Morgenthal) 7 Irvine Row, Carlisle, Pa. 17013 of said estate and the property constituting 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 SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT CCNB Bank, N.A., 2 West Pine S...., decedent and Erma P. Rl1ru;u;nrr wife Mount Holly Spril}gs. Pa. 17016 GrouD That the contents of said safe deposit box or boxes are itemized under Schedules 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 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 interest thereon, if any, down to the last interest day prior 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 w<:aring apparel, jewelry, silverware, pictures, books, works of art, household furniture, horses, carriages, a utomobiles , boa ts, and any and all other personal chattels of whats oever, kind or nature, left by decedent, 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 interest 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. ;< 1- 7 X ---5-/ 7 I (. " rl, Ie.) cj:J/r- .-"'7 <:~-- ~ /,,,,, / ..- !-" /iP/ (; r,/ 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 1:l,usiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of Hie 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 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 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 transferred, the relationship of the transferees to the decedent, the proportionat~ 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 copy 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 individuall\y, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another, wi th a copy of the instrument creating such power attached to the schedule. That Schedule 0 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, andthe 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 effecting 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 behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees 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 11npaid 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 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 forward and properly registered in the Summary. Subscribed and sworn to before me this ....u..wu...u..uuwu..u /) ]i'" i\ C)~..)~, S be 7 f ...................,2:::............ ...... day,,,f ......._~!.'t""L..h........... 19.~' survi ving~.;~~';ti;:;........ ._~, \)-", ~,Q ,lJQ,//t'X-\~P, 606 Woodlawn Avenue .................... .....,..,.-".... ...."................ .......................................................................................................................-.............. JANICE E. HERTZLER, NOTARY PUBLIC (Street Numbe'f') CumberlZlnd County Carlisl2, I..:'a. ..t:'l9.'l,1.p.,.1::....B9.J,.J.Yuu$P;J;;:,in..g,s.lu,...;!;>.a.L....ul.7.o.6.5 My Commission Expires January 27, 1979 (City or Town and State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit 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. RC C-34 (4-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITAt-ICE TAX RESIDENT DECEDEtiI 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 CI reference to the record of the conveyance by which the decedent took tltlo; If a farm state number of a- cres; also statement of mortgage encumbran,ces upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEA TH NONE Insert this total opposite "real prope.:y", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. (2) (3) DEPARTMENT VALUATION CAUTION (Do not write In th I. spoce) ESTIMATED MARKET VALUE NONE 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 li8ted 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 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION No. List and describe fully VALUE MARKEr VALUE (Do not write in this space) 1. A 1929 Ford Automobile. $ 2,000.00. V /l. (5 o,,-~ a 2. A 1931 Ford Automobile. 7,000.00___ /7 ()oa- 00 / ~ /dO-dO 3. A 1970 three-quarter ton Truck. 1,100.00. i ~ I ~-lJ-tJ~ 4. A 1970 Honda Trail Bike. 150.00 I 5. A 1971 Oldsmobile Automobile. 800.00 ~ V <(~O.4(J Insert this total opposite "Personal Property", Schedule "B" in X X $11,050.00 /0 () >-0, () tJ the "As Reported" colllll\I;l on the last page of this return. RCC-36 COMMOKWEALTH OF PENNSYLVANIA TRANSPER INHERITANCE TAX SCHEDULE "c" TRANSFErtS RESIDENT DECEDENT (1) Did decedent, within two years of'death, make any transf'er of' any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) ~O (2) Did decedent, wi thin two years of' death, transf'er property f'rom himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) ~O (3) If the answer to (1) or (2) above is in the af'firmative state: (a) Age of decedent at time of transfer ~/~ (b) State of' decedent's heal th at time of' making the transfer. (Note 1). (c) Cause of' decedent's death. (Note 1). (4) Did decedent, in his lif'etime, make any transfer of' property without receiving a valuable or adequate consideration therefor which was to take ef'f'ect in possession or enjoyment at or after his death? (Answer yes or no) ~O__ (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) ~O (b) What was the transf'eree's age at time of' decedent's death? ~/~ (5) Did decedent in his lif'etime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his lif'e or any period which does not in fact end bef'ore his dE!ath: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) ~O (b) The right to designate the persons who shall possess or enjoy the property transf'erred or income theref'rom? (Answer yes or no) ~O (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 lif'etime make a transf'er, the consideration f'or which was transferee's promise to pay income to or f'or the benef'it of' care of' transf'eror? (Answer yes or no) ~O (8) Did decedent, at any time, transf'er property, the beneficial enjoyment of which was subject to change, because of' a reserverl 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) ~O (9) If the answer to (8) above is in the af'f'irmative, was the power to al ter, amend, or revoke the inter- est of' the benef'iciary reserved in the decedent alone or the decedent and others? (Answer yes or no) ~O NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of' the death 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 fair market value at date of' death, dates of transfers and to whom transferred, with relationship of' transf'erees to decedent, if' any. Submit copy of' any trust deed or instrument, if trans- f'ers are claimed 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) ~ONE Insert this total opposite "Transf'ers", Schedule "C" in the "As Reported" column on the 1 as t page of' this return. ~ONE RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE uD" BENEFICIARIES I RELATIONSHIP , BENEFICIARIES AND ADDRESSES (If step-children or SURVIVED 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 Erma P. Group Wife Yes Entire Estate 606 Woodlawn Avenue , Mount Holly Springs, Pa. 1/00:> ( h Deponent further says that all the above-named benericiaries are living at this time except below: I NAME DATE OF DEATH RESIDENCE NONE .... '" Srn'f"""t ~<'lt ~: = 'c ~ 6 '5 ~ .2 '00.8 ~ ~: ::;c:J~ :;t;t: c:J ::l 0 ~ 6 ~ ~ !:l:: SUMMARY .(Sch, "A") ...... (Sch. "B") .....(SCh. "e") Real Property .................................... Personal Property ....................................... Transfers .................. ......................... ..................... ....................... Gross Taxable Estate . ( 1 ) (As Reported) $ ....None.. $..~~I()?9.00 . $ .None $... $... $).),..Q?.o~ 0.0 (2) (As Determined) $ $ $ $ $ $ .... <1l Q) >< o Z w ~ ~ ------ c o ',c <1l .P <Jl :S :::: E ,,... "0 ~< l- Z ti:l ~ ti:l rJl - <: ~ p... p... <: ti:l :I: l- ~ o ~ ~ l- l- <: - ..... '0 ClI <Il lU ClI .c:J p..' Q.) ::>Cl o IX:. t9: ~ o w :I: ~ ... l- ~ < o l- rJl ~ . . 1-). IX: riI ~. p.. .c: 01 ~. o 1-1, o. ~. (I) · tJl c. .~. k Pi (/) :>t ,.+ r-i. o :r::' +J' c ~ o ~ '- o Q) .... <':l ~ ro c ro r-i 1-1 Q) ,.q. 9 u ~ '2 ~ ~ ~, CIl C .... 1jj p... '- o ~. :: o u '- o ..c .::: <':l Q) ::: c o E .... c o U ~ < rJl - < " =- =- < Q Z ~ I- " o =- \.i.l " - . RC C-3B COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE" E" JOINTLY OWNED PROPERTY INSTRl'CTIONS: This schedule must disclose all property, real and personal, owned by the rlecedent jointly With another or others, including intangibles, standing in the name of' the decedent and others. List real estate f'irst, as entireties, or joint tenants, giving brief' description, as indicated Imder Schedule "A", plus the rlate and place of record of' instrument ef'f'ecting 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 ann 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 DEPARTMENT VALUATION CAUTION-Do not Write In This Space. v ^ Value of Entire Property Value of Deceden t' s Intel"est Real Estate and various and miscellaneous personal property, all owned by decedent and Erma P. Group, his surviving wife, as tenants by the entireties. Insert this to tal opposite "Jointly Owned Property", Schedule "E" in the" As Reported" colunm on the last page of this return. NONE .?/~.