HomeMy WebLinkAbout11-06-06
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 2B0601
HARRISBURG, PA 17128-0601
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Bower, Anna A.
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 06
0751
DATE OF DEATH (MM-DD-YEAR)
08/11/06
COUNTY CODE YEAR
NlJ~SER
DATE OF BIRTH (MM-DD-YEAR)
05/05/20
SOCIAL SECURITY NUMBER
__1169-14-1841
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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o 1. Onglnal Return
D 4. Limited Estate
o 6. Decedent Died Testate (Attach copy Of Will)
D 9. Ullg3tlon Proceeds Received
o 2. Supplemental Retum
o 4a. Future Interest Compromise (dale or dealh arler 12-12-82)
o 7. Decedent Maintained a Living Trust (AUace copy or Trustj
o 10. Spousal Poverty Credit (oa:e of de.:h bet..e"n 12-31-91 and 1.1-95)
o 3. Remainder Return ;.IJ\:l;e 0f dea~J P(kl\ \u
o 5. Federal Estate Tax Return Req;jif8o
8. Tolal Number of Safe Deposit BO;(8s
o 11. Election to tax under See 9113(A) {Ai,..,
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THIS S ECTIONi. MUS"l;~.!;;g~f14RI;i;~;"f;!;~:;\iA!l:!!i\~~RRl;;$fM::l~gI:;Nl;}gr~N~~qP;\!j~IPJ;N:r!A~llll~%IN.fi'QB,M~T:IQNSHo.U.L.O..BE .DIRE CTED TO:
NAME COMPLETE MAILING ADDRESS
_!,nd~vv_f Sheely, Esquire Andrew C_ Sheely, Esquire
FIRM NAME (I' !>jJpliCilole) 127 South Market Street
~_~d~ew ~~eely, Attorney at Law P.O. Box 95
TELEPHONE NUMBER Mechanicsburg, PA 17055
(717) 697-7050
I Real Estate (SChedule A)
(1)
(2)
(3)
(4)
(5)
153,500.00
~--:--
2. Slocks and Bonds (SChedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
5. Castl, Bank Deposits & Miscellaneous Personal Property
(Sclledule =)
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106,249.14
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4. Mortgages & Notes Receivable (SChedule D)
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6 Jointly Owned Property (Schedule F)
D Separate Billing Requested
(6)
(7)
15,60030
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I. Inter-Vivos Transfers & Miscellaneous Non.Probate Property
(SClkdule G or L)
275,349.44
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
(9)
(10)
(8)
3,759.00
2,398.27
(11)
(12)
(13)
6,157.~
S Tolal Gross Assels (total Lines 1-7)
11. Total Deductions (total Lines 9 & 10)
12 Nel Value of Estale (Line 8 minus Line 11)
13. Cnarttaole and Governmental Bequests/Sec 9113 Trusts for Which an election 10 lax has not been
made (Schedule J)
14. Nel Value Subjecl to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
269,192.17
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15 Amount of Line 14 taxable at the spousal tax
lale, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
1!. Amount of Line 14 taxable at sibling rate
18. Amount of line 14 taxable at collateral rate
19. Tax Due
20.0
';> ;> BE SU~l?;J,o;A.N$WeR'A~~ci.~Vt;sli~IilI!i)lQN;-Rj;,V~R~E;l,sj'PJ~~Nti~~E;CHECK'MAT:1i <. <: .
x _0 _ (15)
269,192.17 x.O ~ (16)
12,11364
x .12 (17)
x .15 (18)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
(19)
12, 113.6~:L__
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Decedent's Complete Address:
STREET ADDRESS
._35 Calvary Road
CITY Carlisle
I STATE
PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pnor Payments
C. Discount
(1)
'of ,!.J
fZIP 17013
12,113.64
11,476.10
637.54
Total Credits ( A + B + C ) (2)
12,113.64
3. interest/Penalty if applicable
D. Interest
E. Penalty
TotallnteresVPenalty ( 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)
5. Ii LJI1e 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(SA)
(58)
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
a. retain the use or income of the property transferred; .......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0
4. Old decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ......................................................................... ................... ........ ........... ......... [Kl
No
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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 de dare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration ot proparer other than the personal representative is based on all infonnation of which Pfeparer has any knowledge.
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ADDRESS
Owen O. Bower, 140 Red Stone Drive, York Haven, PA 17370
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An drew C. Sh.e(;;l.y '..._E::;;guiEE!!....1~!._~()LJ_tb.~~~~~~~t~E!E!!'.!:.:g~..I?()~..~?'...r-v1.~.?~.~':'i<:::;;~LJ.~!;l'.P~.....!T9~5
( ) DATE
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F or 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 survivII19 spouse IS 3%
[72 PS S9116 (a) (1.1) (i)l.
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. S9116 (al (1.1) (II)]
TJ;oe 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 sttil applicable even If
tne surviving spouse is the only beneficiary.
F or dates of death on or aiter 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 adoptrve parer\t.
or a stepoarer\t of the child is 0% [72 P.S. s9116(a)(1.2)].
Tne 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 PS. 99116(a)( 1)]
The lax 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)J A sibling is defined, under Section 9102, as all
Illdlvldclal who has at least one parent in common with the decedent, whether by blood or adoption.
RW1502EX. [1-97)
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SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ANNA A. BOWER
FILE NUMBER
21-06-0751
All real property owned solely or as a tenant in common must be reported at fair market value, Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts, Real property which is jointly-owned with right of
survivorshin must be disclosed on Schedule F.
ITEM VALUEAT DATE
NUMBER DESCRIPTION OF DEATH
1,
35 CALVARY ROAD, CARLISLE,
CUMBERLAND COUNTY, PENNSYLVANIA 17013-1602
Property is Parcel Number 29-19-1639-124
The property was appraised by Robert Ensminger
of Robert Ensminger Appraisers. on August 11, 2006.
$153,500.00
(See attached Appraisal)
TOTAL (Also enter on line 1, Recapitulation) $ 1 5 3 , 5 00 . 00
(If more space is needed, insert additional sheets of the same size)
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Robert Ensminger Appraisers
3557 Elmerton Ave.
Hanisburg, PA 17109-1132
Seplember 5, 2000
Estate of Anna A. Bower
cia John BONer
115 Orchard Ave., YOI1< Haven, PA 17370
Owner:
FileNo.
35 Cavalry Road
COOlsle, PA 17013-1602
Estale of Anna A Bower
00003J0
Re: Property
In accord,",ce with yoor request, Rosalind Graeff and I have appraised the above referenced real property. The purpose
of this appraisal IS to eslimate Ihe market value of the prorerty described in this appraisal report, as Improved, in
unencumbered fee simpie tille of ownership. This report is based on a physcal analysIs of the site and improvements, a
loeatlonal anaysls of the neighbahooc and City, and an economic analysIs of the marke\ for properties such as the
subject The appraisal was developed and the report was prepared In accordance with the Uniform Standards of
Professional Appraisal Practice.
The value calclusions repCited are as of the August 11, 2006 and contingent upm the certification and limiting
conditions attached.
Additionally, I have apprarsed the personal property loeated at the above residence A complete listing IS attached at the
end of this report.
In summary, the value of the real eslate is $153,500and the value of the personal property is $3,455.
It has been a pleasure 10 assist you Please do not hesitate to contact me Of any of my staff if we can be of additional
service to }leu
Sincerely,
/'-;.'~'-) J} - /~ 1/ ?:;~.. ,'.. /f
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RObert Ensminger l.'
Aouell Ellsrnlnger Appraisers
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Deed
.?~, 1.~,1..6.3g:124.
. !.~e ,a.r.~_~)~ .g.r.e_a,tIY.,i0._~,:-!~.n5:~_(j .~y. th~__arTT1Y
e..~eef), rising _s,l,o'vV1y <;Jyef .th~.,p~,?t y~ar .w,hich,,~as ,~to~,~_d th_El ,j~f1,?I,!.i.9rl..rate .for ~.o.m~s__lf"\ U"\_~ _a.r~,a . f>~~\li~lJ_s Yf:!_ars have_ ~~en
[~~~~.~,}~..tD.i?,_?,~9..J.9..P~r.c;~D.U~(I9.El__.....p.~m.~~Q .j.~,.~.tiJL~!.r9.0.9..tqt ~9En.,El.~.J~...~h.i.~..?f~.~:.___, I.t\~,,(~.9\?~JY.P\_~.?l.\!y..q9~5:..~gt...~.;P.~n~~C;;l?..t.D.El..
qisl,o.c.~t.!qr1_s gf e:c..q,n.C?f'!l.i~..~,lo.~.~.~f).'.__~~e Prifl1--,~.~_IY,_t9 t_~.~"s.t~qil!.~j.0.9,.~tt:~~~~ ..o.q.~_~ ..~t~~,~,,_~_1).9.J~~t~.r.a.l. gg\J,e~.m.~01.~.,~~!,q.h._ .(T:I,~,k,t?"u.p. _a_10l.9s.t" 25_0(0, .of.
the regional wo.r1<. force, h9wev~r" a_n increase in int~r€!~t rCites and othe~ market 1.actors could stDP .away rec~nl pric~ ga_if1~
~.'.!('in;;'; I.~~r~.i.s \,0
fu~ctio.n_~. 9.tJ~()I~:?c:.~_~~,~ $~_~..~p~,~~i-')g. of..~.D~_ p'[()P'~.rtY. }1~.~__1?,~,~n.. r_~g~,n.~J'y' ,c:orT1.pl~.t.e~,,,,t.h_e, ~itc.~.~Jl__~n.<;J .t?~,th(~.lTls while functional, have not
b,~~_~..Y.P.9.~~_~.(j,. .1.~.~...~~f.,~PP~.~~~. t'?,.~.e..,~.D".99.9~_..~g~9.i_~!gD.._Y'!.!.~~..~Q..~xj~.e..I).~,~..g.f._l.~~~.~.g0,..~~~jD~~rjg.~:....
No
, '\..;~,,:;\',CC
., 1,'; in i:i t.". j : () i ,;{! .:i ;1(:';:~ "N ;~:-. i ,':-., (. )X:;, ~'i;b,';i :.,,,, ;~:-'.
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lfiIeNooOliD:l00lPio;;#'ll
____'.._._J!I!!.f.'9liJYL~EsI9g~:!l~~:0~~~~~~t\t.i!E.?J}Jn.;-,,_:~!~~gQ;J?2..,_..._.....:
..13.9,4~5 I.:':.,,;],.. ',I"~ ,; . .The "",s.hall.l!.?wlfl Resi~entlal Cost
~,~1.~~5 1_1j~.n_~pg(}~J ,algn9_ wlt,h..l~_a!, ~o.st .f~~~9.rs prl;:lv\cl~1:1 ~y .loc~l
~!.?9Q 1___c..q.rW~c:t~~.'. .Vi.~r~.,Y.~~9 ,if1_,~h~_S9.~p.\e.~_iq~ ~t _tn,? C9.~\" ClPP~O~~l!
6,600 I Physlca.l_ depr~<::lation IS. b,ClS~~ on the ageJh1~ m_eth~ wher~
. .1.?4J..~.9 1 ,9.~P.r~~i.~,!jgQ..::. _~~~_9.t,i.Ye...~.s~J,~~~_~.i-,~ .\jf~:__J.~!l,I_~~.s._CJ.~b.~.~_i~_~
1.,l"'!o~e9 .tot~,l,_~.~<?:m.\<: _!.i.f~..i.~ €)(}__Y~~rs_: X~n<::tiona,l qb.so.lesc~nc~
_~'?"_4,9.~_! ,!.~. t.h_~, ~9~U9 .<;-.~_~~.__i:?_e.1~...~~~n.~,~.~,~..~.t~_'P.~..9r.. ~.tl!3., !;;.?<c.~.s_s c.o.st.qf . ,.
19!3J1} ~lJper~d~qllac_ies__ ~conof!lic. 9b~o\esc:e.nce due to a. re?ldential
. ..... __._ "'._ "" , .'p'.(?p'.~I}'y'j.~..~n...o..~!:'t.~.~.~~~ .l:.<?f!1.~_l?r.9_~.t__~Ef!?~: .,.,~()nj~9__99~.S _~'?t
Jn~:~,!S~~lYI2Y.s.2f,.~PI~)~~T'--~~'-'''-''-0J:i,;~.~~~~:~~:0~0-;----~"_':-'-C~ '~~~~0~~;7~:r~\!~~~L~~~~'_~"-'-"i-"'""'---'~~~~~-~"-'"~'. ,
35 Cavalry Road 1515 Spong Road i920Cavalry Road .\ 1031 Trindle Road
,,,g,?r.I,I.~.!~,. Carlisle .. .1..G~n!,?,I~""".".. ... ,... l.G.~,r!.!~:I~.
.....N.......I....A........11..O..... 77;;;,I~~.N... w..........I'.'..,.. . ...i072 miles NW i 114 miles SE
, m14?,5QQj..m . . .. ,:1E~991 . . .
L' ...... 11q3 .. J} 11508 13329
j Multielist : Multl-list : Multi-list
l"p,~\:).li~_13~9r~~-'...$._1.1;_~f~P.O.~~ .. },py!?.I.!?:,~;~~?~~\s,,,,~n:.EB r.~po~,~ f.P.~lJ.,J_~~_ Re<::9.n~ts,. ,?T~B_ r.~p~rt~
! Convenliooal j VA.$5~00 HElp .5,000 ( Conventiooal
17 DOM .... I?QQM~5 QQM
. T04/2'1/2006 i 07127/2006 i 05/30/2006
1 AYElra.ge ! ,AV~~~9_~' rA~er~_g.~'" 1 Average_
.. \..F.~.~...$i(fl.I?I,?"". l..F.,e..~..$.i~P.!~>,," .... ". _ ..LF~~..?_~,~P.!~ . .: fl?e,,$.,lfTl,pl,El
'0.58 Acres : O.~_~_~'?_e.s_ ,,:3,~90,~ O_f9.A~res +2,_9.90._ 0,38 Acres
,. J..~.Y.~Y...~~.~~.L.. ,,_m L!?,l:!~Y ~.tf~~t..._._.. ..... "..l..!:\~~f~g~. .~.?I.99..9..LI?~.s_y....~.~(~~~
\ Cap~<:o~. ! <:,p.e<:odmm.. i R.anch:?,59ol<:ape Cod.
,Aluminum/Avg ! Br&AI/Average.2,500 i Br&AI/Average ,2,500 I Slone&AI/Avg
1 56 ( 56 ' 40 i 51
l..~.~!.().~...Av.~.~~_g~. . ~..A'J.~~?g~ ~!-,..?_().Q"LA.b.oy.~, A.v.~r~g~ _~J ~!.999.1,_A~qy~ Av_~ra~g.e_
!, '<:> :1::\,.:. .~; 'X ;
i, .~. 2. .15 L ~. -1,000 L6 .2,500 i 6
. _ .,,_ , .", ~ ,~4~__:_;.\:' i +.?AOO . "__,,' _1".,598_ +600 r.._m- 1 ,388 ~'1
! Full Basement ! Full basement . ! 'Full Basement l Full basement
\ Unflllished i V,nffn.i~ht::q t Unfinished .l.Fam11y. Roo~
16y~(~.g~ -. .. ..LAx~r~g.~ .........._.., .l.AY~r~9.~" m .\..A~~r_~g~
! OFWtyCA : QBBHW/CA ; HeatPump \ Gas/CA
. . J.T.~~'!.'l.9P',~.Q~.~" .. LI~,~.fD:lge~~.~~__.. ,'.\..:r.t\.~.C!r.?P~~.~.? ,- .....--....... ---.... i s.~.orr.D,s. .,,-----..
j1CarDetached ! 1 Car Detached :1 QarAttach 'J,OqoL2CarDetach
i Sun room 1 SloopS +3,500 i, Porch, scr.Porch ; Porch, Patio
.. .1..FNPOO.... .e...... LFF' .... .jFP iFP
... .j........... ."..... ~ .N.9l!~ . L Nq!:l,~ .j N.on~
t AQP..\t~_Q.~.~s. t hpp\.i~f\C_~ . --1_ Appl.i_~.nc.~.~ _ . ~ ,A.ppli,~,nc~s
I(XlNet~%j' 1,1991DNetlrr;<x/,3g,000+nNeil~ % .20,700 \
...L....Gruss.Jl.2...%i ~ . ..1 ~3,602J..G[QSs._2.9J_%l; ... 15},900L.GrQs.s..WL%:m.. 164,300 I
~lU">~i .,': ,,' .?~_I.~~__~_~_~__~.I.~S:t_~.9..b_~~_C)\I?~..9t t.hel(,q~.s!9.f.l.l#1_ &
Th.e.s~_ were the ~e.s.t.s.a)~~, C!v~d~~_l~ ~nd. ~he use. of ?oflY .other_ ~,a\~_'J\I,oy_\d _hc:l~e reqljired l_arger
<lC;\lf,n VA.LUE B'f' SJ\\.tS COMPiimSON APPfK:.-:;Cli 153,500)
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c()~,S.i9~~al_IC?~__.""Qu~ t9.J~~ ,CI'.Y~~r...<?:C:~LJP'i,~q"II~~.l:l~e"o,(:~,~~ ?,~e_~.1. ~1)~f~,,~~~Jn.~_yffI_~_t~.l"!t_r.Elm~!.~ ~v_~,!ta_~,l.e, tl? _es.tC)_p!i_sh an, f~l::q~,~ yalue Most I
~.~~9N__~,~,~ Pl.~g.~.9...Q.(l___t~.~__fD.~r~!?~__q~~_~...~pp.r2?S~..~!3.--'.t lTI.9.s..t..~,!9~~!Y}~m.~~_~...~~;-_~~!~9..~.s...QL!~~..~y~;.;~;{;;~.:':'~-;-;;;~i\';~~" 'r:~:1 i
,"i),i 96/93. 1'1
i (WE) t:STHAATE ThE MAHKET\'AUJE. AS DEFiNED, ;)F'H'\c REAl. PROPERn T~jAT 1$ HiE SUBJECT OF THiS HEfiOifL AS DF 08/11/2006
~:f~i~'~.!~;:iE0;r'I'Fitj"pf.Ci"etj ,NiliHf. ,,'!eTiV, PAT!: Of 'HS Hf.POrlTl TO iJ'5u!'f:RViS0~Z~~~,'f;)i'tll!~~~~/Jy~\t)'/D i
Rosalind G. Graeff Robert Ensminger j
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N/A
N/A
Public records
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Public records
recexds
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185000 i
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.15,000 I
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+1.500
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REV-150B EX+ (6-9B) *'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
ANNA A. BOWER
21-06-0751
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
iTEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Personal contents per appraisal
Robert Ensminger Appraisers
$ 2,780.00
2.
1986 Oldsmobile Cutlass, V-6, 2 Door
$
$
$
$
9.26
675.00
3.
American Sentinel Insurance Company refund
4.
United American Insurance Company refund
144.26
5.
AGIA/Legionaire Insurance Company refund
67.98
6. M&T Bank - CD account # 31003912755279
date of death balance $20,000.00
accrued interest $ 614.36
$20,614.36
7. M&T Bank - Savings account # 15004200020953
date of death balance $28,253.67
accrued interest $ 35.08
$28,288.75
8. M&T Bank - Checking account # 26700694933
date of death balance $2,310.71
accrued interest $ 0.14
$ 2,310.85
9. Prudential Financial Alliance
Account #4351001202287
Date of death balance
$51,098.65
10. AAA Refund
38.03
11. Travelers Auto Insurance refund
222.00
TOTAL (Also enter on line 5, Recapitulation) $
106,249.14
(If more space is needed, insert additional sheets of the same size)
&,
Personal Property
Item Description
Sofa 'and (:hfllt~
Leathor recliner
Cotlae & 1'1 \~bla
End t<lbles
Fireplace equipment
Pallasollic 1V
DVD ' VCR combo
Ionic Breeze air freshnar
Clock
r;hair ik ottoman
FloO! lamp
lloyd's Boor
tAi..C. in hl,~ng loom
R~g
Day bed
Record cabinot
P<lnasonic st€<Ieo
[..mr,
Comer shelf 8. contents
St~\nd
Dol!
MiSC In Den
2 caned chaIrs
Imp ana! chil\a . selVico for 12
Salad bowls
MI~c contents of hutch
Hutch
Table p',13 chairs
MISC. 111 dinll1g room
Mise conthan! of porch
f.lectrolux
r .ble &. 4 chairs
Side by side refrigerator I freezer
Mise small appliances
Wale/lillel
Oish;;s, gl<\$sware, utensils
Pots, pans, bakeware
Cahina!
Slep stool
Mise 111 ~"tchen
Belroom SlJite. ObI. bed, chest ofrJrawBrs, vart!IY, ni9h1 stand
2 (h~irs
Clib. colleclor value only. does not meet federal safely sl.ndaros
Doll
L.rnps
Mise 1ft bedroom
Llt1HlS
Bowl g, p,lchril
Mi"c In hall
Eledroom SUH6
2 Chair$
Mise in bedHlom
IvlJ$c costume jewelry and watches
MISC. III attic $
f<elvinator washer $
H~. I
Jeff Gordon Pepsi slandup $
\IVhirlflool freezel $
Safa. dlilled . no value $
Mise lawn and garden oquipment $
Shop vac $
Mise in gamgo $
Weed ealer $
1006 Oldsmobile CuHass. V.G, 2 0001' I<ellay 8\JJB Sool( Privata party value $
'ff)T .i\L ~\,
{"IWil ~iCl1Lnl.' "' 'Vlin'HHAI,;' \\IW(illf,~( '.3{\(tWIl,': tfV j ia In/i(k. all; ! (iOil.l\.u\M(i:~\
11:Jl.:Lt&!lUllil:!llllLPJl(JJ:Jtl.4i
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Value
75::,0
35..00
70.CIO
7500
2500
50.00
40,00
5000
2000
10 00
2000
2500
3500
20.00
125.0D
40.00
3000
20.00
3SCtO
lOOD
20 0Ci
10.00
40.00
200,00
1500
2000
350 00
15000
lOGO
)eI.CiO
2000
100.00
200 00
9000
:3000
2000
1DOO
10.CJO
SOO
1500
150.00
2500
500
2500
1500
11100
1500
15.00
GOD
7500
1(] 00
1500
1'i 00
;000
25 [;0
5000
20.00
7S00
$
$
~
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
moo
1(100
15.00
40.00
67500
'3 5 :--'~~)
1. a,"' .,
r! M&TBank
499 Mitchell Street, Millsboro, DE 19966
September 25,2006
Andrew Sheely
Attomey At Law
127 South Market Street
P.O. Box 95
Mechanicsburg, PA 17055
RE: Estate of Anna Bower
Date of Death: August 11,2006
Social Security No.: 169-14-1841
Dear Mr. Sheely:
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with this bank the following accounts.
1. Account Type..... ... . ., ... . . . .., ... . '" Certificate of Deposit
Account Number.................... ...31003912755279
Ownership (Names oj)............. ..Anna Bower
Opening Date.... .., ................ .. ..12/06/05 (account closed 08/24/06)
Balance on Date of Death........ .$20,000.00
Accrued Interest
$ 614.36
Total.. .. ... . ... ... .. ......... . .. . .. ...... ..$20,614.36
2. Account Type............ .. ............. Checking Account
Account Number.................... ...26700694933
Ownership (Names oj).. .. .... ...... .Anna Bower
Opening Date. . .. . .. . .. . " . .. . . . . .. . .. . .01/ 19/77
Balance on Date ofDeath.........$2,310.71
Accrued Interest
$
0.14
TotaL..................................... .$2,310.85
*'
"
. Page 2
September 27,2006
3. Account Type...........................Savings Account
Account Number...................... .15004200020953
Ownership (Names oj). ... ...... .... .Anna Bower
Opening Date...........................O 1 /14/85 (account closed 08/24/06)
Balance on Date of Death........ ..$28,253.67
Accrued Interest
$
35.08
TotaL......... ... ............. ......... ....$28,288.75
The above named decedent did not have a safe deposit box.
For any additional information on the above accounts, including ownership,
statements and closures please contact our High Street Carlisle branch at 717-240-4536.
Sincerely,
/- ,.
I /, ! . /.
l/~4IJl{i~'lG {tAttU tPL)
Charlene Warrington, Records Management
1-888-502-4349
'0 , 10
Prudential Alliance Account Services
PO Box 41582
Philadelphia, PA 19176
Prudential ~ Financial
ANNA BOWER
35 CAVALRY RD
CARliSLE PA 17013
Page 1
4351001202287
PRIMARY
ACCOUNT NUMBER
9/12/2006
STATEMENT
CLOSING DATE
TAX ID NO:
ALLIANCE ACCOUNT
BALANCE
LAST STATEMENT
51,034.89
NO. 435~001202287
NO.T
1 I
CREDITS
TOTAL-AMOUNT
63.76
CHECKS AND DEBITS
NO. TTO'l'AI. AMOUNT
1 I 51,098.65
BALANCE
. . THIS STATEME;NT
0.00
ACCOUNT TRANSACTIONS
DATE........... AMOUNT......... ... .BALANCE.. . DESCRIPTION
09/12 63.76 51,098.65 CREDIT-INTEREST
09/12 51,098.65- 0.00 DEBIT-CUST REQ CLOSE
****** CURRENT INTEREST RATE
****** INTEREST CREDITED YEAR-TO-DATE
3.800% ******
1,145.28 ******
********** END OF STATEMENT **********
-'---~--- ----'-._---- .--..
" ..
f,C::V-l,;10 EX+ (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
ANNA A. BOWER
21-06-0751
ThiS schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE l"R.'NSFEREE. THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER THE DATE OF l"R.'NSFER ATTACH A COPY OF THE DEED FOR REAl ESTATE VALUE OF ASSET INTEREST IIF APPLICABLE) VALUE
1
Western Southern Life Assurance Company
Annuity Account #W - 0020603027
Date of death value $15,60C .30 100% $15,600
(Children Beneficiaries)
TOTAL (Also enter on line 7 Recapitulation) $ $15 600.30
.30
(If more space is needed, insert additional sheets of the same size)
'.
REV-1511 EX+ i12-99J_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
ANNA A. BOWER
FILE N~r~O 6 - 0 7 5 1
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
1.
HOFFMAN-ROTH FUNERAL HOME - balance due
$ 665.20
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) OWEN O. BOWER, EXECUTOR
Social Security Number(s)/EIN Number of Personal Representative(s)
140 RED STONE DRIVE
167 40_46<;6
$
0.00
Street Address
City
VOllK Hll.VF.N
State ....E.A- Zip 1 7 3 7 0
Year(s) Commission Paid:
2.
Attorney Fees
ANDREW C. SHEELY, ESQUIRE, PER AGREEMENT
$1,675.00
3. Family Exemption: (If decedenrs 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
$
371.00
5. Accountant's Fees
6. Tax Return Pre parer's Fees
7.
Robert Ensminger - Appraisal
Filing Fee for Inheritance Tax Return
Misc. Postage/mailing costs
425.00
15.00
7 .80
Reserves to conclude administration of Estate
600.00
TOTAL (Also enter on line g, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
$ 3,759.00
"
9/18/2006 1:54 PM FROM: Hoffman Roth Funeral Hoffman Roth Funeral Home TO: 697-7065 PAGE: 002 OF 002
Hoffman-Roth Funeral Home, Inc,
219 North Hanover Street
Carlisle, P A 17013
(717)243-4511
September 18, 2006
John M. Bower
115 Orchard Ave.
York Haven, P A 17370-
The FWleral Service for Anna A Bower
14822-143
We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. I ease
feel free to contact us if you have any questions in regard to this statement.
THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILmES, AUTOMOTIVE EQUIPMENT,
AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS,
OUR SERVICE:
Traditional Funeral Service Package. . . . . . .
FUNERAL HOME SERVICE CHARGES
SELECTED MERCHANDISE:
Cameo Solid Poplar Casket. . . . . . . . . . . . . . . . . . . . .
THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE
THATYOUHAVESELECTED . . . . . . . . . . . . . . .
Cash Advances
Newspaper Obitualy Notice-Patriot News.
Newspaper Obitualy Notice-Sentinel .
Clergy Offering . . . . . . .
Certified Copies of Death Certificates .
Flowers. . . . . . . . . .
TOTAL CASH ADVANCES AND SPECIAL CHARGES
Total
Total Cost.
History
08/21/2006 Americo Financial Life & Annuity Ins, Co,
08121/2006 Discount Received. .
0910712006 Cumberland County VA
0911312006 Estate. . . . . .
TOTAL AMOUNt DUE
This statement is net and payable in full within 30 days of receipt.
$3890,00
$3890.00
$2645,00
$6535.00
$220,00
$108,20
$125,00
$120,00
$212,00
$785.20
$7320.20
$-6469.29
$-85.71
$-100.00
$-665.20
$0.00
Please return this portion with your Remittance
-~------------------------------------------.----------------------
$
Amount Enclosed
Service 10 # 14822-143
Anna A Bower
.. '. "
RECEIPT FOR PAYMENT
===================
GLENDA FARNER STRASBAUGH
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Receipt Date:
Recetpt Time:
Recelpt No. :
8/24/2006
09:35:52
1045486
BOWER ANNA A
Estate File No. :
Paid By Remarks:
2006-00751
OWEN 0 BOWER
JA
------------------------ Receipt Distribution ------------------------
Fee/Tax Description Payment Amount Payee Name
PETITION LTRS TEST
WILL
AUTOMATION FEE
SHORT CERTIFICATE
RENUNCIATION
JCP FEE
Check# 6014
Total Received.........
310.00
15.00
5.00
16.00
15.00
10.00
----------------
$371.00
$371.00
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
BUREAU OF RECEIPTS & CNTR M.D
"1 '. ..,
REV-1512 EX. (6-98)
'*
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF ANNA A. BOWER
2 1 - 0 6 - 07 5FlLE NUMBER
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
Vehicle title transfer fee
VALUE AT DATE
OF DEATH
22.50
2.
North Middleton Township - sewer/water
159.80
3.
PPL Electric
311.01
4.
Bon-Ton - final bill
42.99
5.
Embarq/Sprint - final bill
5.89
6.
School taxes
1,577.41
7 .
York Waste Management
41.67
8.
Mike Gutshall - yard maintenance
200.00
9.
Travelers's Auto Insurance - balance due
37.00
TOTAL (Also enter on line 10, Recapitulation) $\
(If more space 'IS needed, insert additional sheets of the same size)
2,398.27
~ ... "
REV-1513 EX, (9-00)
'*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEO~NNA A. BOWER
21-06-0751
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
J TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2))
Owen O. Bower SON 1/4 Rest, Resi(
140 Red Stone Drive and Remaindel
York Haven, PA 17370 of Estate per ,
John M. Bower SON 1/4 Rest, Resi(
115 Orchard Avenue and Remaindel
York Haven, P A 17370 Estate per 'ViII
Larry O. Bower SON 1/4 Rest, Resi
911 Petersburg Road and Remaindel
Carlisle, P A 17015 Estate per Will
Maryanne C. DeFrank DAUGHTER 1/4 Rest, Resi
4116 Lisa Drive and Remailldel
Harrisburg, P A 17112 Estate per Will
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 $
lue
. of
ViII
lue
. of
due
. of
d lie
. () r
(If more space is needed. insert additional sheets of the same size)
-..
.. "'" ,.....
LAST WILL AND TEST AMENT
OF
ANNA A. BOWER
I, ANNA A. BOWER, married woman, of North Middleton Township, Cumberland
County, Pennsylvania, (mailing address: 35 Cavalry Road, Carlisle, P A 17013), bemg of sound a~1d
disposing mind, memory, and understandmg, do hereby make, publIsh, and ~eclare th1S as and for
my Last Will and Testament, hereby revoking and making vOld any and all W1l1s by me at any tlme
heretofore made.
1. I direct my hereinafter named Executor to pay all of my debts to which I am bou?d and
the expenses of my funeral, last illness, and of the administration of my estate as soon after my
death as may be found convenient to do so.
2. I declare that I am married to ANNA A. BOWER and that I have 4 children, JOHN M.
BOWER, OWEN O. BOWER, MARYANNE C. DeFRANK and LARRY O. BOWER. I further
declare that I have no other children.
3. All the rest, residue, and remainder of my estate, real, personal, or mixed, and
wheresoever the same may be situate, I give, devise, and bequeath to my husband DEWEY C.
BOWER, his heirs and assigns, to the exclusion of my said children, born or unborn, provided my
said husband shall survive me by a period of ninety (90) days. In the event that my said husband
should predecease me or fail to survive me by the aforesaid period of ninety (90) days, then in such
event all the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the
same may be situate, I give, devise and bequeath in equal shares to my four (4) children they being
John M. Bower, Owen O. Bower, Maryanne C. DeFrank and Larry O. Bower. Should any of the
said children predecease me of fail to survive me by a period of ninety (90) days, the share that
child would have otherwise received shall pass to his or her issue per stirpes, and if there be no such
issue said share shall lapse and be added to the remaining share or shares.
4. Should any person less than 21 years of age be entitled to distribution from my estate,
in such event the share that person would otherwise have received shall be paid to my hereinafter
named Executor or Executors in trust. I authorize the herein named trustee to receive and invest the
same, and to pay the income arising therefrom, together with so much of the principal thereof as in
[lis, her, or their opinion is necessary or desirable to be expended for the proper maintenance,
support, and education of SLlch person, to or for the benefit of such person, and upon such person
artaining 21 years of age to pay to him or her the then remaining principal together with any
undistributed income.
S. I hereby nominate, constitute, and appoint my husband, DEWEY C. BOWER, as
Executor of this my Last Will and Testament, but should he predecease me or fail to qualify, then in
such event I nominate, constitute, and appoint my children, JOHN M. BOWER, OWEN O.
BOWER, MARYANNE C. DeFRANK and LARRY O. BOWER or any of them as Executors, and
I further direct that none of them shall be required to post any bond to secure the faithful
performance of his, her, or its duties in the Commonwealth of Pennsylvania or in any other
jurisdiction.
6. In addition to the powers conferred by law, my herein named Executors and Trustees
are empowered:
a. To invest any part of the trust corpus in such securities, investments, or other
property as may be deemed advisable and proper, irrespective of whether the same are
authorized for the investment of trust funds under the laws of any governing jurisdiction.
b. With respect to any corporation, the stocks, bonds, or other securities of which
may be held, to vote in person or by proxy on any shares of stock; to consent to the merger,
consolidation or reorganization of such corporat\ons; to consent tn the leasing, mongaging,
01' Silk 01 the property of any such corporations; [0 maKe any surrender, exckwge <)1
substitution of such stocks, bonds, or other securicies as an incident to the merger,
consolidation or reorganization of such corporations; to pay all assessments, subscriptions
and other sums of money which may be deemed wise and expedient for the protection and
maintenance of the prop0l1ionate interest of the investment in such corporations; to exercise
any option or privilege which may be conferred upon the holders of such stocks, bonds, or
orher securities of such corporations either for the conversion of the same into other
securities or for the purchase of additional securities, and to make any and all neccss,u'y
payments which may be required in connection therewith; and generally to have and
exercise as to all such stocks, bonds, and other securities, the powers of an individual owner
who is under trust obligation.
Page 1 of 2 pages
"
,,,,;,,..~
"
/J
J '
..
. ...".
c. Tohold th~ .trust. corpus in one or more consolidated funds in which separate
shares shall have undIvIded mterests.
d. To ~ell at public or private sale for cash or upon credit, or partly for cash alld
partly <=:n credn, and upon such terms and conditions as shall be deemed proper, any part or
parts ot the trust est~te, and no purchaser at any such sale shall be bound to inquire into the
expedlency c:r propnety of any such sale or to see to the application of the purchase money
ansmg therefrom.
e. To keep on hand and uninvested such moneys as may be deemed proper and for
such period as may be found expedient.
f. To compromise, senle, or arbitrate any claim or demand in favor of or against the
trust estate.
g. And authorized in the discharge of fiduciary duties, to employ counsel and to
determine and to pay such counsel reasonable compensation which shall be charged against
the principal or income of the trust fund, and shall further be entitled to charge against the
principal or income such other reasonable expenses and charges as may be necessary and
proper to incur for the proper discharge of fiduciary duties and for the proper management
and administration of the trust estate.
h. In making any division of property into shares for the purpose of any distribution
thereof directed by the provisions of the trust, to make such division or distribution, either in
cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and
in making any division or distribution in kind may allot any specific security or property or
any undivided interest therein to anyone or more of such shares, and to that end may
appraise any or all of the property so to be allotted and the judgment as to the propriety of
such allotment and as to the relative value for purposes of distribution of the securities or
property so allotted shall be final and conclusive upon all persons interested in the trust or
in the division or distribution thereof.
i. Authorized to register any shares of stock or other assets of any trust in their own
nan1es or in the nal11e of a nominee.
j. To retain and invest in S:lares of stock of my Trustee.
, k. To retain any investments including mutual funds which I may own at the time
of my death and in addition to invest any part of the Trust corpus in such mutual fund or
mutual funds as may be deemed advisable or proper, irrespective of whether the same are
authorized for the investment of trust funds under the laws of any governing jurisdiction.
1. To determine from time to time whether all or some portion of realized capital
gains shall be treated as ordinary income for distribution to a beneficiary or treated as
principal to be retained as part of the corpus, and such designation need not be consistent
from one year to another.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament written on 2 pages, this 30th day of January, 2003.
(/h/F1k./ (,u1?tnc.:'&~ (SEAL)
ANNA A. BOWER
Signed, sealed, published and declared, by ANNA A. BOWER, the Testatrix above named,
as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in
the presence of each other, have hereunto subscribed our names as attesting witnesses.
\~\5dJ- 76
h-'7
/ / /C)...'L~_/U/IL '-)L.-'<'"
( /
12 -T/JO Jl/C
Page 2 of 2 pages