HomeMy WebLinkAbout04-20-06
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· Rrw-1500 EX + (6-00)
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OFFICiAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
II
06
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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Diehl, Ellen E.
DATEoFDEATH(M-M~DO::-YEAR)
COUNTY CODE YEAR NUMBER
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SOCIAL SECURITY NUMBER
195-22-1072
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D
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w [~J 1. Original Return 1-=1 2. Supplemental Return
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:,:: ~ fI) I I 4. Limited Estate [J 4a. Future Interest Compromise (date of death after
~ If ~ 12-12-82)
5 ~ 9m I x..J 6. Decedent Died Testate (Attach 11 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes
ii: - copy of Will) - . copy of Trust)
"__-=--_ __I .l 9. Litigation ~~eed:-.~_~~:_i~ed D 10. ~f-~~~~I ~~v1~n~redit (date of death between fJ 11. Election to tax under Sec. 9113(A) (Atta~h_~~~_~!-"_-
THIS .SECTION..MUSTBECOMPLETED.~J1\';'G<.niRe$.R()NDeN~EAND~QNFJtleN[JJIAI;.1JIII'Nfi1~BMI;J'lQN$.HQPJ1t:r~eOI~J;C,.eg'l'b:
NAME COMPLETE MAILING ADDRESS
IV! i c_~_a_~J__.!:_. Ban 9 s ____
FIRM NAME (If applicable)
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I TELEPH"ONENUMBER
1717/730-7310
I DATE OF BIRTH (MM-DD-YEAR)
02-19-1908
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(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
01-21-2006
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
'---l Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) Separate Billing Requested
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)
3. Remainder Return (date of death prior to 12-13-82)
5. Federal Estate Tax Return Required
429 South 18th Street
Camp Hill, PA 17011
(1 ) None
(2) None
(3) None
(4) "None
(5) 146,217.96
(6) None
(7) None
(9) 12,603.99
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(10) 130.75
13. Charitable and Governmental Bequests/See 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)
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)
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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
120. D
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(8) 1 46,21 7 .96
(11 )
12,734.74
133,483.22
0.00
(12)
(13)
(14)
133,483.22
0.00
X .00 (15)
0.00
0.00
X .045 (16)
0.00
x .12 (17)
0.00
133,483.22
x .15 (18)
(19)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
0.00
20,022.48
20,022.48
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Copyright 2002 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00:
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Decedent's Complete Address:
STREET ADDRESS
924 16th Street
CITY New Cumberland
STATE PA
ZIP 17070
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
20,022.48
19,021.36
1,001.12
Total Credits (A + 8 + C) (2)
20,022.4
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotallnterestlPenalty (0 + E)
4. If Une 2 is greater than Line 1 + Une 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE.
A. Enter the interest on the tax due.
S. Enter the total of Une 5 + 5A. This is theBALANCE DUE
(3)
(4)
(5)
(5A)
(58)
0.0
0.0
Make Check Payable to: REGISTER OF WILLS, AGENT
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;............................................................................. [J [J
b. retain the right to designate who shall use the property transferred or its income;................................ [J 0
c. retain a reversionary interest; or............................ ...-................................... ......................................... [] 0
d. receive the promise for life of either payments. benefits or care?.......................................................... [] LJ
2. If death occurred after December 12. 1982, did decedent transfer property within one year of death without
receiving adequate consideration?... ............ ...... .............. ........... ............ .................. ........ ........ ........... ......... [] D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0
4. Did deceg,ent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?. ............... ....... ............. ... .... ... ........... .,-. ........... ....... ..... ......... ......... .... .....
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and
complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. . .__
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS OAT;
S:~S~ ADDRESS ~~~1~~hm~r:~d. PA 17070 / ~'"
btt ~ ~~Of{#2TATIVE ADDRESS J;j f ;:
Mi~~~ngS 429 South 18th Street
Camp Hill, PA 17011
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 us;
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 spous
[72 P.S. 99116 (a) (1.1) (ii)]. The statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for d'
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
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 ,
99116 1.2) [72 P.S. 99116 (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 sibl
defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoptio
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~ Rev-1508 EX+ (6-98)
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Diehl, Ellen E.
FILE NUMBER
21-06-91
ESTATE OF
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 DESCRIPTION
1 PNC Bank - Checking Account #5004597476
VALUE AT DATE
OF DEATH
1.627.87
2 PNC Bank - Savings Account #5004335767
144,590.09
TOTAL (Also enter on Line 5, Recapitulation)
146.217.96
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
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PNCBANK
412 768 3458
P.01/01
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~ PNCBAN<
March 10,2006
Michael L. Bangs
429 South lSlh Street
Camp Hill, P A 170 II
RE: Estate of Ellen Diehl, deceased
SSN: 195-22-1072
nOD: 1/21/2006
Dear Mr. Bangs:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Cbecking Aecount
Account #5004597476
Established 06/10/2004
ELLEN DIEHL
nOD balance: $1,627.87 + $0.00 accrued interest
Interest Paid 1/1/2006 - 1/21/2006 - S.24
Savings Aceount
Account #5004335767
Established 11/05/2004
ELLEN DIEHL
DQD balance: $144,590.09 + $187.61 accrued interest
Interest Paid 1/1/2006 - 1/21/2006 - $364.04
Please note that this office only provides date of death balances for deposit accounts
(mAs, CDs, Checking and Savings accounts). We do not process any financial
transactions or provide statements. If you need assistance with any of these items,
please call1-888-PNC-BANK. (1-888-762.-2265) or stop by your local PNC Bank branch
office.
Sincerely,
~ l1.kJh
Rachelle Wells
1-800-7 62~ 1775
P7.PFSC-04-F
SOO first Ave.
Pittsburgh P A 15219
Mcrnbet FDIC
TOTAL P.01
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REV-1151 EX+ (12-99)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Diehl, Ellen E.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-91
ESTATE OF
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
7,361.00
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
B.
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
State Zip
2.
Attorney's fees
Michael L. Bangs
4,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
310.00
5.
Accountant's Fees
250.00
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
See continuation schedule(s) attached
182.99
TOTAL (Also enter on line 9, Recapitulation)
12,603.99
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
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Rev-1502 EX+ (6-98)
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SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Diehl, Ellen E.
FILE NUMBER
21-06-91
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland Law Journal
75.00
2
The Sentinel
107.99
Subtotal
182.99
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
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Rev-1512 EX+ (6.98)
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SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Diehl, Ellen E.
FILE NUMBER
21-06-91
ESTATE OF
Include un reimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Christine Sczypta - Nursing Care
VALUE AT DATE
OF DEATH
100.75
2 Griswold Special Care
30.00
TOTAL (Also enter on Line 10, Recapitulation)
1
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA~1500 Schedule I (R
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REV-1513 EX+ (9-00)
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SCHEDULE ~
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Diehl, Ellen E.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
FILE NUMBER
21-06-91
ESTATE OF
RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s)
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
1
Beverly J. Myers
203 Lancer Court
Kill Devil Hills, NC 27948
Grand Niece
one-half
2
Charlotte E. Hornton
924 16th Street
New Cumberland, PA 17070
Niece
one-half
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 ScheduleJ (Rev. 6-98)
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I, ELLEN E. DIEHL, of the Borough of New Cumberland, Cumberland County,
Pennsylvania, declare this to be my last will and revoke any will previously made by me.
ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker
and all expenses of my last illness, and any and all taxes and assessments imposed by any
governmental body as a result of my death, whether on property passing under this will or
otherwise, shall be paid from my residuary estate as soon as practicable after my decease as a
part of the expense of the administration of my estate.
ITEM II. I give and bequeath all of my household goods, automobiles, jewelry, and all
other articles of household and personal use, equipment and ornament, together with all
insurance thereon and relating thereto, in equal shares, to my niece CHARLOTTE E. HORTON
and my great-niece BEVERLY J. MYERS, or to the survivor of them, provided they survive my
death by thirty (30) days.
ITEM III. I give, devise, and bequeath all the rest, residue, and remainder of Iny
possessions and estate of every nature and wherever situate, in equal shares, to Iny niece
CHARLOTTE E. HORTON and my great-niece BEVERLY J. MYERS, or to the survivor of
them, provided they survive my death by thirty (30) days.
ITEM IV. All of the interests of the beneficiaries hereunder shall not be subject to
anticipation or to voluntary or involuntary alienation nor shall they be subject to any execution or
attachment.
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ITEM V. I appoint my niece CHARLOTTE E. HORTON executrix of this my last will.
Should my niece predecease me or otherwise fail to qualify or cease to serve as executrix of this
n1Y last will, I appoint my great-niece BEVERLY J. MYERS executrix of this my last will.
ITEM VI. In addition to the other powers and authorities granted to n1Y personal
representatives by Pennsylvania law and by the other terms and provisions of this will, I hereby
give to my personal representatives the following powers and authorities effective without court
approval and until actual distribution of all property: to compromise any clain1 or controversy;
to Inake distribution in cash or in kind, or partly in cash and partly in kind, and in such manner as
my personal representatives may determine and at valuations finally to be fixed by then1; to
invest in all forms of property, including any stock or other securities in any corporate fiduciary
or its successor without restriction to investments authorized for Pennsylvania fiduciaries, as my
personal representatives deem proper, without regard to any principle of risk or diversification;
to retain any or all assets of my estate, real or personal, without regard to any principle of risk or
diversificatien; to sell at public or private sale, to exchange, or to lease for any period of tin1e,
any real or personal property and to give options for sales, exchanges, or leases, for such prices
and upon such terms or conditions as my personal representatives deem proper; and to allocate
receipts and expenses to principal or inCOlne or partly to each as my personal representatives
deem proper in their sole discretion.
ITEM VII. I direct that my personal representatives and fiduciaries shall not be required
to give bond for the faithful performance of their duties in any jurisdiction.
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IN WITNESS WHEREOF, I have hereunto set my hand this J .::> f
Jf-l'vlA~ ,2006.
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~>>EtEN E. DIEHL
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day of
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The preceding instrument, consisting of this and THREE other typewritten pages, each
identified by the signature of the testatrix was on the date thereof signed, published, and declared
by ELLEN E. DIEHL, the testatrix therein named, as and for her last will, in the presence of us,
who at her request, in her presence, and in the presence of each other, have subscribed our nalnes
as witnesses hereto.
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COMMONWEAL TH OF PENNSYLVANIA
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( SS:
)
COUNTY OF CUMBERLAND
The undersigned, being the testatrix whose name is signed to the attached or foregoing
instnllnent, having been duly qualified according to law, does hereby acknowledge that I signed and
executed the foregoing instrument as my last will, that I signed it willingly; and that I signed it as Iny free
and voluntary act for the purposes therein expressed. ..c. (?/J /. ) I
L., ~/Y[2A(/ lQ~;.JU2
ELLEN E. DIEHL
Sworn 01' affinned t and acknowledged
btfor~ t~1 by the. tes atrix ~alned above
this ~~l~ay 0, . LWJL~. 2006.
1Lu '. _It; I\l)
Notary Pu ic I "NOTAAIAl SE~l
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COMMONWEALTH OF PENNm--V~m~
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( SS:
COUNTY OF CUMBERLAND )
WE, /Vj.~(1 L~(VUS an~t)Q.\J~r\~ J tl\~ef~ ,the
witnesses whose names are signed to the attached or foregoing instrum, t, being duly q lified according
to law, do depose and say that we were present and saw the testatrix sign and execute the instflunent as
her last wi 1I~ that she signed it willingly and that she executed it as her free and voluntary act for the
purposes th;rein expressed; that each of us in the hearing and sight of the testatrix signed the will as
witnesses; and that to the best of our knowledge, the testatrix was at that tilne 18 or Inore years of age, of
sound mind, and under no constraint or undUe,i~jd 1 'ff?
~ ~te~ ~.ThtF:J
Slvori~ or affinned to a
befm ~~.~ ~1 . S
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acknowledged
'l. day of
, 2006.
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NOTARiAl SEAl
WENDY S. CHESBRO, Not.ary. Puh'lc
Low~ Ane," ~wp',~. C~mbsf~~mo County
M..y (,on"lml~;;.lt'1' f."'".~'~':"l''' J..'~f~ ~f1 'I
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BANas LAW OFFICE
429 SOUTH 18TH STREET
CAMP HILL, P A 17011
E-mail: mikebangs@verizon.net
PHONE: 717-730-7310
FAX: 717-730-7374
MICHAEL L. BANGS, Attorney-at-Law
WENDY K. STRAUB, Paralegal
WILLIAM E. MILLER, JR.
Of Counsel
April 19, 2006
VIA OVERNIGHT MAIL
Glenda Farner Strasbaugh, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, P A 17013
RE: Estate of Ellen E. Diehl
File No. 21-06-0091
Dear Mrs. Strasbaugh:
Enclosed you will find the following:
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1. The original and one copy of the Pennsylvania Inheritance Tax Return;
2. A check in the amount of$19,021.36 which pays the tax within the discount
period;
3. An original Inventory; and
4. A check in the amount of$30.00 to pay the filing fee for these documents.
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Please file these documents accordingly and return a paid receipt to me in the enclosed, stamped, pre-
addressed envelope.
If you have any questions or require anything further, please contact me directly_
wks
Enclosures
.Very truly yours,
\ rVV\
~Chael L. Bangs
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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
BANGS MICHAEL L
429 S 18TH STREET
CAMP HILL, PA 17011
_n_n__ fold
ESTATE INFORMATION: SSN: 195-22-1072
FILE NUMBER: 2106-0091
DECEDENT NAME: DIEHL ELLEN E
DATE OF PAYMENT: 04/20/2006
POSTMARK DATE: 04/19/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 01/21/2006
NO. CD 006581
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $19,021.36
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TOTAL AMOUNT PAID:
$19,021.36
REMARKS:
CHECK# 98
SEAL
INITIALS: MG
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
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ISTER nr
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