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Home My WebLink About03-06-05 fit BUREAU OF INQIVIDUAL TAXES INHEI'{ITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE , . NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN REV-1547 EX (06-05) PC .. .' 02-27 -2006 Fredrick B. McGillvray 1-4-2005 2105-0056 Cumberland 101 Appeal Date: (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE 9 RETAIN LOWER PORTION FOR YOUR RECORDS ~ -REv..154-i EX-(()6-(fsypc - - - - - - - - - - - - - -NoticE-C)F-(N~fERfiANCE-TAX AFipRAis-EME-NT-,- ALLoWA~fcE OR - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Fredrick B. McGillvray FILE NO. 2105-0056 ACN 101 DATE 02-27-2006 TAX RETURN WAS: (D) ACCEPTED AS FILED (IZI) CHANGED see attached RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN Hamilton C.-Davis Esq. Zullinger-:Oavis, P C 20 East Burd Street, Suite 6 Shippensburg Pa 17257 POBox 40 ESTATE OF 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/ Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 56,663.43 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 4,472.98 11. Total Deductions (11) 61,136.41 12. Net Value ofTax Return (12) 741,994.49 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 741,994.49 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16,17 and 18 will reflect figures that include the total of ALL returns assessed to date. (1) (2) (3) (4) (5) (6) (7) 256,987.50 465,991.34 0.00 681.03 1,577 .86 0.00 77,893.17 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 803,130.90 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: (15) 8,765.46 X .00 0.00 (16) 20,812.50 X.045 936.56 (17) X .12 (18) X .15 (19) 936.56 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 9-29-2005 CD005854 936.56 TOTAL TAX CREDIT 936.56 BALANCE OF TAX DUE 0.00 INTEREST 0.00 TOTAL DUE 0.00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ( ,. . REV-1470 EX (6-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box. 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME Fredrick B. McGillvray REVIEWED BY Harry Herr SCHEDULE ITEM NO. A 1 Adjusted to $ 256,987.50. INHERITANCE TAX EXPLANATION OF CHANGES EXPLANATION OF CHANGES ROW FILE NUMBER ACN 2105-0056 101 Page 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME .. REV-1470 EX (6-88) t! REVIEWED BY SCHEDULE ITEM NO. INHERITANCE TAX EXPLANATION OF CHANGES Fredrick B. McGillvray FILE NUMBER Harry A. Herr ACN 2105-0056 101 EXPLANATION OF CHANGES The tax due on all current interests is reflected on the attached Inheritance Tax Assessment. The tax due on all future interest uncertainties is covered on the attached compromise tax assessment,(ACN 102). ROW Page 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG, PA 17128-0601 02-27 -2006 Telephone 717783-6070 Hamilton C. Davis Esq. Zullinger-Davis, P C 20 East Burd Street, Suite 6 POBox 40 Shippensburg, Pa 17257 Re: Estate of Fredrick B. McGillvray File Number 2105-0056 Date of Death: 1-4-2005 Dear Mr. Davis: Enclosed is a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax," (REV-1547 EX), ACN 101 establishing the tax applicable to all present interests in the above estate. Also enclosed is a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax," (REV-1547 EX), ACN 102 establishing the tax applicable to future interests where the rate of tax is uncertain. Based on the provisions of the above decedent's Will, Deed of Trust and the information reported on Schedule M by the estate representative, the Department concurs with the estate representative's compromise proposal, and the tax on the future interests have been assessed as shown on the ACN 102 assessment notice. All existing inheritance and/or estate tax payments have been appropriately applied. Any changes which become necessary as a result of a protest decision or an order of court will be reflected in adjustments to both ACN 101 and ACN 102. Please contact me at the telephone number above if you have any questions. ..../ . "./:-::' /"~1(': / . '- , ./" I. v~~z/(:~)/YJ;,y~: /r'Ei/, r:L:c":?'\ , , _<;;~ /" "L! A~..zJi:.' ;/'/7'"&1',/7' Sincerely, //~.k~ #a:?O M-vv Harry A. Herr Trust Valuation Specialist Inheritance Tax Division Enclosure BUREP-U OF INQIVIDUAL TAXES INHER'lTANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN REV-1547 EX (06-ll5) PC 02-27 -2006 Fredrick B. McGillvray 1-4-2005 2105-0056 Cumberland 102 Appeal Date: (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE c::> RETAIN LOWER PORTION FOR YOUR RECORDS <;:J - ReV~1547 eK(06-0Sfpc -- - - - - - - -"" - - -NOlle"e- OF "iN~feRii A-Nee- TAX AP'PRAis"eMe-Nl-,-ALL.OwAt.{ce- OR - -. - -"" - -" - - - - - - -" --" - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Fredrick B. McGillvray FILE NO. 2105-0056 ACN 102 TAX RETURN WAS: ( 0 ) ACCEPTED AS FILED ( 0 ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN Hamilton C. Davis Esq. Zullinger-Davis, P C 20 East Surd Street, Suite 6 Shippensburg Pa 17257 POBox 40 ESTATE OF DATE 02-27-2006 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/ Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 0.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 0.00 11. Total Deductions (11) 0.00 12. Net Value ofTax Return (12) 712,416.53 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 712,416.53 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16,17 and 18 will reflect figures that include the total of ALL returns assessed to date. (1) (2) (3) (4) (5) (6) (7) 0.00 0.00 0.00 0.00 0.00 0.00 712,416.53 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 712,416.53 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: (15) 308,454.98 X.OO 0.00 (16) 403,961.55 X.045 18.178.27 (17) X .12 (18) X .15 (19) 18,178.27 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 9-29-2005 CD005854 15,595.47 TOTAL TAX CREDIT 15,595.47 BALANCE OF TAX DUE 2,582.80 INTEREST 65.35 TOTAL DUE 2,648.15 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)