HomeMy WebLinkAbout12-19-05
REV-1500 EX (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Zeigler, t~arian O.
DATE OF DEATH (MM-DD-YEAR)
07-09-2005
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DATE OF BIRTH (MM-DD-YEAR)
07-29-1920
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
IX.] 1. Original Return
D 4. Limited Estate
D 6. Decedent Died Testate (AtlachcopyofWill)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (date of death after 12-12-82)
D 7. Decedent Maintained a Living Trust (Mach copy ofTrust)
D 10. Spousal Poverty Credit (date of death between 12.31-91 and 1-1-95)
FILE NUMBER
Ll-D-L
COUNTY CODE YEAR
D- 1L ....6- l l
NUMBER
SOCIAL SECURITY NUMBER
204 03 - 2072
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Return (date of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Mach Sch 0)
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FIRM NAME Jlf Applicable)
aw Offlces of Joseph
TELEPHONE NUMBER
(717) 249-2448
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
D. Buckle
4. Mortgages & Notes Receivable (Schedule D)
3 Closely Held Corporation, Partnership or Sole-Proprietorship
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
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1237 Holly Pike
Carlisle, PA 17013
(1) 149,000.00
(2)
(3)
(4)
(5) 11,984.00
(6)
(7)
(9) 22,484.00
(10) 5,779.00
13 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
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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)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
132.721.00
x.O _ (15)
x .0 II (16)
x12 (17)
x .15 (18)
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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(8)
160,984.00
(11)
(12)
(13)
28,263.00
132,721.00
(14)
132,721. 00
5.972.45
(19)
5,972.45
Decedent's Complete Address:
STREET ADDRESS
37 Garland Court II .-
CITY Carlisle I STATE PA T ZIP 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
5,972.45
Total Credits (A + B + C ) (2)
-0-
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
-0-
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
5,972.45
A. Enter the interest on the tax due.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
5,972.45
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.......................................................................................... D [K]
b. retain the right to designate who shall use the property transferred or its income; ........................................... D [K]
c. retain a reversionary interest; or.......................................................................................................................... D [K]
d. receive the promise for life of either payments, benefits or care? ...................................................................... D [K]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. D [K]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ............. D ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........... ............................................................................................................ D ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DATE
DATE
/1- cJf 0 .-
/70 (.J
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)l.
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. S9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX+ (12-85)
'*
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Marian O. Zeigler
21-05-0633
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value
which is defined al the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled
~o buy or sell, both having reasonable knowledge of the relevant facts.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Residence 37 Garland Court II, Carlisle, PA 17013
(see attached apprai~al)
149,000.00
TOTAL (Also enter on line 1, Recapitulation)
(If mare space is needed, insert additional sheets of same size.)
S149, 000.00
APPRAISAL REPORT
37 GARLAND COURT
CARLISLE, PENNSYLVANIA
PREPARED FOR
THE ESTATE OF MARIAN O. ZEIGLER
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
35 EAST IDGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717) 249-2758
SUMMARy OF IMPORTANT FACTS AND CONCLUSIONS
LOCATION: 37 Garland Drive
Carlisle, Pennsylvania
TAX PARCEL NUMBER: 40-23-0602-159
IMPROVEMENTS: One-story semi-attached single-family dwelling.
PROPERTY RIGHTS: Fee simple interest.
OWNERSHIP IDSTORY: The subject property is owned by Marian O. Zeigler. The
property was purchased on March 30, 1999 for a reported
consideration of $112,000 and ownership transferred on
Deed Book 196, Page 700.
SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the
subject's area, an inspection of the subject property, an
estimation of the property's highest and best use,
consideration of all three approaches to value, and the
application of those relevant to the valuation of the
subject.
OBJECTIVE: To estimate the market value of the subject property as
unencumbered.
EFFECTIVE DATE: July 9,2005.
IDGHEST AND BEST USE: Continued use as a single-family residence.
COST APPROACH: N.A.
SALES APPROACH: $149,000
INCOME APPROACH: N.A.
FINAL VALUE CONCLUSION: $149,000
2
APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF MARIAN O. ZEIGLER
the undersigned personally inspected the following described property:
All that certain piece or parcel of land, with the improvements thereon erected, situate
in South Middleton Township, Cumberland County, Pennsylvania, bounded and described as
follows:
Beginning at the northeast comer of Lot No. 37, said comer being located North 83
degrees, 14 minutes, 30 seconds West, a distance of 157.31 feet; thence North 67 degrees, 40
minutes, 10 seconds West, a distance of 194.05 feet; then North 32 degrees, 40 minutes 10
seconds West, a distance of 169.62 feet, then North 57 degrees, 19 minutes, 50 seconds East, a
distance of289.00 feet, then South 32 degrees, 26 minutes, 10 seconds East, a distance of85.12
feet, then South 57 degrees, 30 minutes, 50 seconds West, a distance of 0.27 feet from a
concrete monument which marks the common property comer of land now or formerly of
Stonehedge Developers, Inc. and S & A Custom Built Homes, Inc., herein, and from the
northeast comer of Lot No. 37, South 06 degrees, 45 minutes, 30 seconds West, a distance of
35 feet to a point, then North 83 degrees, 14 minutes, 30 seconds West, a distance of 116.00
feet, then North 06 degrees, 45 minutes, 30 seconds East, a distance of35.00 feet, then South
83 degrees, 14 minutes, 30 seconds East a distance of 116.00 feet to the place of beginning.
To the best of my knowledge and belief the statements contained in this report are true
and correct, and that neither the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the Market Value as of July 9,2005
IS:
ONE HUNDRED FORTY~NINE THOUSAND DOLLARS
$149,000
The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
/~
Larry E. Foote
Certified General Appraiser
GA~000014~L
3
REV-15Ol1 EX. (1-97)
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Marian O. Zeigler
FILE NUMBER
21-05-0633
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly.owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
DESCRIPTION
VALUE AT DATE
OF DEATH
Savings Account - M&T Bank
8,459.92
C~ecking Account - M&T Bank
1,108.81
Various refunds (cable, newspaper, health insurance,...)
364.94
Various hosehold items (see attached list)
1,000.00
1992 Pontiac sedan (fair condition - see attached
statement of value)
1,050.00
TOTAL (Also enter on line 5, Recapitulation) $ 11, 984 . 00
(If more space is needed, insert additional sheets of the same size)
ITEM VALUE
Living Room
Desk with chair 25.00
Stereo (Sanyo)
rack system
turn table
cassette
equilizer
amp
tuner 100. 00
Couch 25.00
Swivel Rocker (2) 10 . 00
End Table 5.00
TV Samsung 20" 30.00
TV Stand 5.00
VCR RCA 15.00
Dry Sink 50.00
Dining Room
Table
Chair (6)
Hutch 100.00
Master Bedroom
Bed (full) 50.00
Dresser with Mirror 50.00
Chest of Drawers 50.00
Night Stand (2) 20.00
Cedar Chest 25.00
Drop-leaf table 20.00
Wooden Rocking Chair 25.00
Entry Hall
Deacon Bench 50.00
Grandmother Clock 100.00
Bedroom 2
Sewing Machine wi cabinet 25.00
Bed (twin) 25.00
Night Stand 10.00
Chest of drawers 20.00
Kitchen
Microwave Oven 10.00
Misc. small appliances 10 . 00
Flatware (service 18) 20.00
Dishes (service 18) 100.00
Mise pots/pans/bakeware 25.00
$1,000.00
Kelley Blue Book - Private Party Pricing Report - Pontiac, Grand Prix
Page 1 of2
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Engine: V6 3.1 Liter
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REV~1511 EX+ 17~881
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SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Please Print or Type
FILE NUMBER
21-05-0633
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Marian O. Zeigler
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
Funeral Expenses:
1.
Hoffman-Roth Funeral Home
6,828.00
B.
Administrative Costs:
1.
Personal Representative Commissions Jo Ann Garman
Social Security Number of Personal Representative: ';;'0 'f
Year Commissions paid 2006
s(,
.3S 82-
4,800.00
2.
Attorney Fees
Joseph D. Buckley, Esquire
8,000.00
3. Family Exemption
Claimant
Address of Claimant at decedent's death
Relationship
Street Address
City State Zip Code
4. Probate Fees 500.00
C. Miscellaneous Expenses:
1. Larry Foote Appraisals 275.00
2. Beckolt Carpet Cleaning 144.45
3. Anderson Windows 176.70
4. South Middleton Municipal Authority 132.10
5. The Sentinel - Legal Ad 151. 55
6. Cumberland County Bar Journal - Legal Ad 75.00
7. Transfer tax on sale of home 1,400.00
8.
TOTAL (Also enter on line 9, Recapitulation)
$
22,484.30
(If more space is needed, insert additional sheets of same size.)
REV-1512 EX+ (1-93)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Please Print or Type
FILE NUMBER
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Marian O. Zeigler
21-05-0633
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
M&T Bank - personal loan
5,324.67
2.
PPL - electric
145.59
3.
Stonehedge Homeowners Association
300.00
4.
Sprint
8.59
TOTAL (Also enter on line 10, Recapitulation)
$ 5, 77 8. 85
(If more space is needed, insert additional sheets of some size.)
RfY-15IJ EX + (2-87)
*'
COMMONWEALTH OF p~NNSnYANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHED'ULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
ITEM
NUMBER
2.
3.
4.
5.
6.
7.
8.
Marian O. Zeigler
NAME AND ADDRESS OF BENEFICIARY
A. Taxable Bequests:
1.
Jo Ann Garman
5515 Westbury Drive, Enola, PA 17025
Stephen l.Jhite
655 N. East St., Carlisle, PA 17013
Cheryl White
640-13 Geneva Drive, Mechanicsburg, PA 17055
Michael White
41 Stafford Drive, Las Vegas, NV 89115
Shawn Austin
175 Kreidler Avenue, York, PA 17402
Lance Zeigler
11404 Beehive Court, Germantown, MD 20876
Danielle Zeigler
7465 Carlisle Road, Wellsville, PA 17365
Dustin Zeigler
600 Luther Drive, Apt. 705, Georgetown, TX
78628
21-05-0633
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
granddaughter
1/8
grandson
1/8
granddaughter
1/8
grandson
1/8
grandson
1/8
grandson
1/8
granddaughter
1/8
grandson
1/8
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
1.
B. Charitable and Governmental Bequests:
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $
(If more space is n.ed.d, insert additional sheets of same size)
,--..-,,--_...._~--"''''.__.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128.0601
REV.1162 EX(11.96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
GARMAN JO ANN
5515 WESTBURY DRIVE
ENOLA, PA 17025
__h_n_ fold
ESTATE INFORMATION: SSN: 204-03-2072
FILE NUMBER: 2105-0633
DECEDENT NAME: ZEIGLER MARIAN 0
DATE OF PAYMENT: 12/19/2005
POSTMARK DATE: 1 2/1 9/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 07/09/2005
NO. CD 006120
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $5,972.45
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TOTAL AMOUNT PAID:
REMARKS: JO ANN GARMAN
CHECK#125
SEAL
INITIALS: CM
RECEIVED BY:
REGISTER OF WILLS
$5,972.45
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS