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Home My WebLink About06-06-06 (2) REV . 1500 EX + (6-00) t w ... lI::$Ul Ua:lI: W"'U :00 Ua:.... ...111 ... < / ,', . . OFFiCiAL USE ONL\/ I REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 2006 COUNTY CODE YEAR SOCIAL SECURITY NUMBER COMMOtolWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRI~BURG. PA 17128-0601 0280 NUMBER DECEDENTS NAME (LAST. FIRST. AND MIDDLE INITIAL) FLANIGAN, JOHN R. 204-16-0238 ... Z W C W U W C DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE DATE OF DEATH (MM-DD-YEAR) 03/24/2006 04/30/1928 REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND.MIDDLE INITIAL) 1:81 1. Original Return o 1:81 o COMPLETE MAILING ADDRESS 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10. Spousal Poverty Credit (date of death between o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 4. Limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received ... z w c z o ... AME Lisa Marie Coyne IRM NAME (If applicable) Coyne & Coyne, P.e. ELEPHONE NUMBER 717/737-0464 3901 Market Street Camp Hill, PA 17011-4227 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1 ) (2) O;:F1CIAL JSE ONLY None h.) None NOlle ., "3, Closely Held Corporation, Partnership or Sole~Pro'PrietCJl"Shlp~~- . TJT .-. 4. Mortgages & Notes Receivable (Schedule D) (4) (5) (6) (7) 8,949.00 None I C}'\ z o ;:: :5 ::::> ... ii: < U w a: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o 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) 22,945.20 1,500.00 97,322,87 --;'"" None 1- .) (8) 106,271.87 (9) (10) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11 ) 24,445.20 81,826.67 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Govemmental 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) (13) (14) 81,826.67 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z .045 (16) 0 16.Amount of Line 14 taxable at lineal rate x ~ ::::> ... 17.Amount of Line 14 taxable at sibling rate x .12 (17) ::E 0 U ~ 18. Amount of Line 14 taxable at collateral rate 81,826.67 x .15 (18) 12,274.00 19. Tax Due (19) 12,274.00 ----_.~_.- 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Form REV-1500 EX (Rev. 6-00) Copyright 2000 form software only The Lackner Group, Inc. Decedent's Complete Address: STREET ADDRESS 501 Grant Drive CITY Camp Hill ISTATE PA I ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 12,274.00 614.00 Total Credits (A + B + C) (2) 614.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 .j. Line 3 is greater than Line 2, enter the difference. This is theT AX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE. 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;............................................................................. ~ ~ ~: ~:::~ :h~e~~:i~~:~s:~::s~~..~~~~~.~.~.~. ~~.:.~.~:.:~.~~~.~~~.~~~..~.~.i.~.~~.~.~~~..............................~~:::::::::::~~..... ~ d. receive the promise for life of either payments, benefits or care?.......................................................... 1:8] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................ ................................ .............................. ....................... 0 1:8] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0 1:8] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?................................... ........ ............... ..................................................... 0 1:8] 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 pe~ury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERS ESPONSIBLE FOR Fill G R URN ADDRESS Jane Blai 943 W. 27th Street Erie, PA 16508 ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Lisa Marie Coyne ADDRESS DATE 3901 Market Street Camp Hill, PA 17011-4227 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value6ftransfers to or for the use oHlle surviving spouse is 3% [72 P.S. ~9116 (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. ~9116 (a) (1.1) (ii)]. The statutedoes not exemDta 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 twellty-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. ~9116 (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. ~9116 1.2) [72 P.S. ~9116 (a) (1)j, . 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. ~9116 (a) (1.3)J. A sibiing is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. N\\ Vb 1\"'\ ~ ''V ~ *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FLANIGAN, JOHN R. I FILE NUMBER 21 - 2006 - 0280 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Citizens Bank Checking Account No. 6205017494 84,667.00 2 Citizens Bank Checking Account No. 6100765326 653.00 3 Citizens Bank Savings Account No. 614027741 133.00 4 Personal Property -- See Attached Inventory 2,631.00 5 2002 Chrysler Concorde LXI-- See Kelley Blue Book Statement 9,240.00 TOTAL (Also enter on Line 5, Recapitulation) 97,324.00 a Citizens Bank- Account Number 6205017494 Account Title JOHN R FLANIGAN Date Opened 5/29/2004 Account Type Checking Principal Balance as ofDOD $871-666.58 Interest from Last Posting to DOD $.00 Account Balance as ofDOD $84666.58 YTD Interest to DOD $414.21 fL.--:.._.._.__~ ,-~ a Citizens Bank" ~;s?-~~ '}"";:::;~~ Ii' ii,S:::; 1;-' f2:; M>-. ~t!~~~~~ lub /M4Y ~ 4 ~ 11 Account Number 6100765326 , Account Title JOHN RFLANIGAN Date Opened 10/24/1980 Account Type Checking Principal Balance as of DOD $'652.67 Interest from Last Posting to DOD $ .00 Account Balance as of DOD $652.67 YTD Interest to DOD $.00 n,-,-__ _ . j,:\ If/" ,@ ; ~"/f}jf r;:::.... lV' {,~ \0 f":':" /' ' -............-.:? ~ f;h" (1;. 'l, ~ r~J ~--., ',~?"," JJ~ ~, L'"" /',\ ) ''''h ----:...~ i\ '\ I /4U '4i' ~4 ~ 111/ a Citizens Bank. Account Number 6140217741 Account Title JOHN R F1-ANIGAN Date Opened 2/1/2000 Account Type Savings Principal Balance as ofDOD $132.61 Interest from Last Posting to DOD $.01 Account Balance as of DOD $132.62 YTD Interest to DOD $.00 ... cC CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET. CAMP HILL, PA 17011 717-737-0734 Appraisal for the Estate of John R Flanagan 501 Grant Street, Camp Hill, PA 17011 LIVING ROOM Wall stand Crackle table lamp Wmg chair (w/wood trim) and ottoman Mahogany card table Lladro bird figurine RCA 17" TV and stand Pedestal candle stand Wmg chair 3-Drawer Mahogany chest - Permacraft Lamp/stand Sofa Afghans Panasonic stereo Coffee table Curio cabinet - plastic Recliner Royal Doulton - HN 2339 ''My Love" figurine Royal Doulton - HN 2842 "Innocence" figurine Royal Doulton - HN 1834 "Top 0' the Hill" figurine Royal Doulton - HN 2306 "Reverie" figurine Royal Doulton - HN 2381 "Kirsty" figurine Royal Doulton - HN 2862 "First Waltz" figurine Royal Doulton - HN 1315 "The 01<;1 Balloon Seller" figurine Hexagon table Tall table lamp April 20, 2006 40.00 8;00 20.00 95.00 30.00 25.00 ~ 10.00 15.00 95.00 12.00 30.00 4.00 10.00 8.00 8.00 60.00 85.00 75.00 85.00 95.00 90.00 95.00 90.00 15.00 7.00 .. CLAUDE C.' WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET. CAMP HILL, PA 17011 717-737-0734 Flanagan appraisal Page 2 of 5 Livin2 Room - continued Wall mirror Clock (2) Schryver paintings Pair of pictures Misc. contents of living room 20.00 2.00 20.00 5.00 25.00 DINlNG ROOM Buffet, table & (4)chairs Comer cupboard Small stand Telephones Brass and glass candlesticks 195.00 250~00 3.00 13.00 2.00 Brass candlesticks Sterling silver candlesticks 5-Piece silver plated tea set Teacart Noritake "Doranne" service for 12 dinnerware 5.00 10.00 50.00 125.00 13 5.00 Misc. crystal Silver plated "Community" flatware - service for 8 :Mirror and sconces Misc. linens Misc. contents of dining room 5.00 40.00 25.00 5.00 10.00 KITCHEN Table & (5)chairs GE microwave Blender Broiler Electric can opener 25.00 10.00 2.00 1.00 2.00 ) J CLAUDE C.WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-737-0734 Flanagan appraisal Page 3 of 5 KITCHEN - continued Cookware Misc. everyday dishes Utensils Flatware Misc. contents of kitchen 5.00 5.00 3.00 2.00 20.00 CLOSET Ironing board Step stool/ladder Hoover upright vacuum cleaner Flag Patio furniture 1.00 4.00 8.00 3.00 5.00 Trash can Misc. contents of closet 1.00 10.00 SECOND FLOOR CLOSETS Canister vacuum cleaner Linens 5.00 3.00 REAR BEDROOM Gold colored chair Small stand Mirror Octagon table with leather insert Brass table lamp 5.00 1.00 7.00 15.00 2.00 Misc. decorator glassware Misc. pictures Rocking chair Recliner Trash can 3.00 LOO 20.00 25.00 1.00 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-737-0734 Flanagan appraisal Page 4 of 5 v REAR BEDROOM - continued Scales Sconces Speakers 1.00 1.00 5.00 FRONT BEDROOM 4-Piece Oak: bedroom suite Stand Table lamps Wi11g chair Clocks 250.00 3.00 2.00 '20.00 2.00 Admiral TV ~sc. cosnunejewehy Telephone Barometer Binoculars 6.00 1.00 2.00 4.00 12.00 Glass top stand Golf clubs - old Child's rocking chair Doll Luggage 6.00 25.00 15.00 3.00 1.00 Trash can Pedestal fan Misc. contents of bedroom 1.00 4.00 20.00 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET. CAMP HILL, PA 17011 717-737-0734 Flanagan appraisal Page 5 of5 APPRAISAL TOTAL $ 2,631.00 This Fair Market Value appraisal is true and correct to the best of my ability as an auctioneer and appraiser with 35 years experience. Member: Certified Appraisers Guild of America wv. ~ c9-~ w. K. Dusty Chapman, CAGA Kelley ~lue Book - Private Party Pricing Report - Chrysler, Concorde Page 1 of2 .~-= Close Window }{ .z.. SEND TO PltlNTER 2002 Chrysler Concorde LXi Sedan 40 BLUE BOOKllt PRIVATE PARTY VALUE Condition - advertisement - Value Excellent $10,835 Good $10,145 ../ Fair (Selected) $9,240 Vehicle Details Engine: V6 3.5 Liter Transmission: Automatic Drivetrain: FWD Mileage: 23,000 Selected Standard Equipment Air Conditioning Tilt Wheel Power Steering Cruise Control Power Windows AM/FM Stereo Power Door Locks Dual Front Air Bags Leather Power Seat Alloy Wheels Selected Optional Equipment Cassette Multi Compact Disc Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Vehicle Condition Ratings Excellent ~ $10,835 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has complete and verifiable service records. Less than 5% of all used vehicles fall into this category. Good ~.~..... ~;" $10,145 http://www.kbb.com/kblki.dll/kw.kc.ucp?kbb.PA;;PA041 ;&17011 &pop;702664&;;ucp;&5 ;CR;G3 5/19/2006 Kelley Blue Book - Private Party Pricing Report - Chrysler, Concorde . Page 2 of2 "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. ../' Fair (Selected) c::xx.JL:w':' $9,240 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean title history, the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Poor DC'#C;r:;;;',': Nt A "Poor" condition means that the vehicle has severe mechanical and/or cosmetic defects and is in poor running condition. The vehicle may have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is considered "poor." A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania 05/19/2006 Copyright @ 2006 by Kelley Blue Book Co., All Rigl1ts Reserved. May-Jun 2006 Edition. Tile specific information required to determine the value for this particular vellicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to \/ehicle. Actual vaiuaUons will vary based upon market conditions, specifications, vehicle condition or other part:icJlar circumstances pertinent to t!Jis parUcular \/ehicle or tile transaction or the parties to the tr,Jnsactlon. This report is intended for the indivie/ual use of the person generating this report only and shall not be sold or transmitted to another party. Keiley Blue Book assumes no responsibility for errors or omissions. (v. 06053) :.' SP"D TO PRINTER http://www.kbb.comlkb/ki.dl1/kw.kc.ucp?kbb.P A;;P A041;&17011&pop;702664&;ucp;&5;CR;G3 5/19/2006 .. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FLANIGAN, JOHN R. I FILE NUMBER I I 21 - 2006 - 0280 ESTATE OF This schedule must be comDleted and filed if the answer to anv of Questions 1 throu!; h 4 on page 2 is ves. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF Include the name of the transferee. their relationship to decedent and the date of transfer. DECO'S EXCLUSION TAXABLE VALUE NUMBER Attach a copy of the deed for real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 Citizens Bank IRA No. 6140695090 8,948.95 8,949.00 I ! I I I I I TOTAL (Also enter on line 7, Recapitulation) 8,949.00 a Citizens Bank- Account Number 6140695090 Account Title .' JOHN R FLANIGAN Date Opened ., 2/24/1995 Account Type Time Dep0sits (IRA) Principal Balance as of DOD $8946.77 Interest from Last Posting to DOD $2.18 Account Balance as ofDOD $8948.95 YTD Interest to DOD $65.46 . SCHEDULEH FUNERAL EXPENSES & ~IS1RATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FLANIGAN, JOHN R. I FILE NUMBER I 21 - 2006 - 0280 Debts of decedent must be reported on Schedule I. ITEM I NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Neill Funeral Home, Inc. 12,774.20 2. Flowers 200.00 3. Reception 500.00 4. Headstone Engraving 200.00 B. I ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 0- ..', .' .. Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s} Commission paid 2. Attorney's Fees Coyne & Coyne, P.c. 5,250.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 314.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Postage 39.00 2 Inheritance Tax Filing Fee 15.00 Total of Continuation Schedule s 3 53.00 { } ,6 TOTAL (Also enter on line 9, Recapitulation) 22,945.20 . . SchecUe H Funeral Expet I5eS & Pdnirlistrcmve Costs cootinued " COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FLANIGAN, JOHN R. I FILE NUMBER 21 - 2006 - 0280 3 Legal Advertisement-- Cumberland Law Journal 75.00 4 Legal Advertisement.- Patriot News 110.00 5 Meals and Lodging for Executor 1,000.00 6 Toll Calls for Executor 50.00 7 Cleaning and Removal of Trash from Apartment 300.00 8 Reserves 1,000.00 9 Claude C. Wolfe & Associates -- Appraisers 200.00 10 Mileage for Executrix @ $.45/mile 918.00 Page 2 of Schedule H .. Ii *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH DF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FLANIGAN, JOHN R. I FILE NUMBER I 21 - 2006 - 0280 Include unreimbursed medical expenses. ITEM NUMBER 1 Uncleared checks DESCRIPTION AMOUNT 1,500.00 TOTAL (Also enter on Line 10, Recapitulation) 1,500.00 ... REV.1513 EX+ (9-00) .. * SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FLANIGAN, JOHN R. I FILE NUMBER 21 - 2006 - 0280 RELATIONSHIP TO DECEDENT nn Nnt NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Calvin L. Kirby 253 E. Crestwood Drive, Apt. A-6 Camp Hill, PA 17011 Friend 2 Mary Jane Blair 943 W. 27th St. Erie, P A 16508 Niece Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she t AMOUNT OR SHARE OF ESTATE 2,500.00 1100% Residual Estate 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 SHEE