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HomeMy WebLinkAbout11-08-06 (2) --.J 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes" . PO BOX 280601 Harrisburg, P A 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFliCIAL USE ONLY County Code Year ;). C ~ File Number c q 67 Date of Birth 197076509 o 2 0 3 1 996 10021913 Decedent's Last Name Suffix Decedent's First Name MI GROSS NORMAN W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI GROSS B E 0 L A H A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 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 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number FILL IN APPROPRIATE OVALS BELOW [Xl 1. Original Return o 4. Limited Estate [Xl o 2. Supplemental Return o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes AND R E W L WIN 0 E R 7174368799 City or Post Office State ZIP Code (") REGIS~ WILLS ',':0 ~}, -u ;~I(") ;-~~~ )Qo '.....! 'T1 C =0 'J-i }:;. c:> DATE FILED r " :no :Jt: C) ( --) "'I X~~ :.-. :J~ _~_J' Firm Name (If Applicable) First line of address POBOX149 Second line of address 2 5 NOR T H M A INS T R E E T M IFF L I N TOW N P A 17059 Correspondent's e-mail address: WINDERLA W(ii)NMAXNET 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. SIGN URE OF PERSON RE ONSIBLE FOR FILING RETURN DATE 1/- o<f " " D7Ne/o, MAIN STREET, PO BOX 149 MIFFLINTOWN PLEASE USE ORIGINAL FORM ONLY PA 17059 Side 1 L 15056041125 1Ei056041125 --.J --.J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: NORMAN W. G RO S S RECAPITULA nON 197076509 1. Real estate (Schedule A) 1. 579600 2. Stocks and Bonds (Schedule B) 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) . . . . .. . . . . . . . . . . . .. . .. . . . .. 8. 5 7 9 6 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . ... .. . . . .. 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13. 5 7 9 6 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . 14. 5 7 9 6 0 0 .......... . TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 5 9 (a)(1.2)X.00_ 7 6 0 0 15. 0 0 0 16. Amount of Line 14 taxable 0 0 0 at lineal rate XO 16. 0 0 0 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X .12 17. 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 18. 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT D Side 2 L 15056042126 15056042126 -.J "EV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME NORMAN W. GROSS STREET ADDRESS - -" ~_._----- III ROSEMONT A VENUE ---_.~--- CITY I STATE I ZIP NEW CUMBERLAND PA 17070 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 000 Total Interest/Penalty ( 0 + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 000 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) A. Enter the interest on the tax due. 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X"'N TIHE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ............................................... ....................... 0 [Z] b, retain the right to designate who shall use the property transferred or its income; ............................... 0 [Z] c. retain a reversionary interest; or ................................................................................................ 0 [Z] d, receive the promise for life of either payments, benefits or care? ....................................................... 0 [Z] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................. ................................................................... 0 [Z] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... 0 [Z] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.. ............................................................................ .................... 0 [Z] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of dealh on or afler 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 three (3) percent [72 P.S, S9116 (a) (1.1) (i)]. For dates of death on or afler January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P,S. S9116 (a) (1.1) (Ii)]. 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 afler 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 zero (0) percent [72 P.S. S9116(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 four and one-half (4.5) percent, except as noted in 72 PS 89116(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 twelve (12) percent [72 P.S. 89116(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 + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER NORMAN W. GROSS 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 jointlvoowned with richt of survivorshio must be disclosed on SChEidule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH One-third tenancy in common interest in five acres in Delaware Township, Juniata County, PA, acquired by deed dated 7/5/57, recorded in Juniata County Deed Book 90, page 324. Tax parcel #2-3-43, total assessed value in 2006 of $2,800.00. Calculated fair market value is 6.21 x $2,800 = $17,388 (1/3 =$5,796.00) 5,7%.00 TOTAL (Also enter on line 1, Recapitulation) S (If more space is needed, insert additional sheets of the same size) :U%IJC 0 )> :2: ~ Ll S:~GlGl z 0 ~ 0 s: O~;:u;:u -i 0 )> coOO ~ r ::0 )> -< zZenen -i 0 z -I en en en :2: 0 (f) aU; ~ :E:t:ZS: Ll "1J N-i rn omOm .j>. ;:0 ;:0 0 () r;:U;:U;:U Ul 0 ~"T1 s: s: ;:u "1J -i 0 m '"'C~~r= :IE ;:0 -i ~zzr z ::;1 0 en s: m )> -i ;:0 as: )> -I l?O en 0 w)> r ..... ::r: 0 "1J )> -..J Z =0 :;0 0 W 0 m ::0 ~ en rn -..J ;:u en (f) s: ~ "1J Z 0)> CD .j>.;:O c: w(") r= m r r 2 CJ1 )> z N .j>. z G') 0 ~, 0 0 (") 0 0 (") )> )>. )> )> r (") 0 r (") @@ (") c: c: r r en ~ ~I CJ1 ~ "1J 0 (J' 0 0 m 0 (") z z en en -i 0 ~ r r 0 ~(") )> 0 m 0)> N en z N m (") 0 .,.,~ 0 --.J m rn < 6 0 ~ r 0 NZ )> .j>. Z "1J )> u; 0 r CXl 0 -i :2: -i C --.J 0 )> ;:0 rn z ::0 () rn -i -j ~ Ll N 0 fA Z CXl tll fA Z N 0.' CJ1 G') 0 t-.., 0 C, 0 "1J C) ;:0 ::0 ::00 0 m"1J (f) ~m (f) 0;:0 < rn-j )> z-< r -j(") C j;r rn r)> en en -j lJ lJ 0 C C -j CD CD CD )> c: r r )> () Ll r r os: Ll (f) < 2 (f) ~m r ::0 C )> Z rn )>s: )> )> s: r G') ~ Z Ui c -j0 0 s: rn en rn rn:;O rn )> c: ?J :;0)> c: 0 ::0 CD s: .. 2 (f) -< C s: z ZO m )> 0 r 0 0)> (f) .,., Q )> (f) ;:0 m < Z -< (f) )> C) (f) r (f) rn c r 0 rn :s (f) 02 ~G') C Z fA N ~ ~ W en <0 .),. co <0 w 0 CXl ,..., -j o -j )> r CD C r r 0 )> Z Z C) o (f) fA N CXl o o fA fA ~ CXl <0 N CXl o 0 :'~"'''~<J'OlJ.~'4J..~~<t-~J~~_ ---.....---~~~~.,.,. ,.J(i ,1''':11 . . 324 II , . \ Scats of Pennsylvania 55. County of Juniata On this, the 16th. day of July, 1957, before me, the undersigned officer, personally appeared Ira D. Brandt and 1-lartha O. Brandt, husband and wife,' known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein con- & IiI i'iID: SSS ~1HEil:OF, I hereunto set my hand and official seal. Ii U tained. DOLPH B. ROUSH. (SE Notary Public. My Conun. Expires I'lar. 7, 1959. r.r,' ',' m I co hereby certify that the precise residence of the within named Grantees is 122 Verbeke Street, Jlarrisburg, Pennsylvania. . July 16, 1957. HAROLD F. KERCHNE~ Attorney tor Grantor. See DrAft of Lnnd in Mnu Dook No.1, Page 36 . Esther Hower, Recorder. ,State Tax. ;)2.00 I. D. B. 7/16/57. Documentary. . ~. 55 I. D; B. 7/16/57. Entered July 16, 1957. (" Cf;L, ~ DEED. THIS DEED, fude The 5th. day of July in the year of our Lord one thousand nine hundred Fifty-seven. A::Lsr:E S. L:-:::T2 and 1::::I,:<;TH A. 1::;;:T2. l!i=r Jlusband. TO. BE1"IIZEn Arlene S. Lentz and Kenneth A. ~om:M: GnOSS, MERRILL GROSS, in COT::lf.lon. Lentz, her husband, both of Delaware Town- ship, Juniata County, Pennsylvania, of the e ar.d GSOHC8 GROSS, as Tenants First Part, . GRANTORS, AIID Norman Gross of New Cumberland, Per.r.sylvania: rerrill Gross of ned Lion, Pennsylvania; and George Gross of Delaware Town- . all ship, Juniata County, Pennsylvania;/of the Second Part, GRANTEES: I \.\'IT::ESJc;TH, That in consideration of Five Hundred D500.00) Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said grantors do hereby grant and convey to "" the said ~rantees, their heirs and assigns, as Tenants in Com~on, ~ ALL THAT CERTAIN Tract of land situate in Delaware Township, Juniata .County, Pennsyl vania. bou~ded and described as follows, to wit: B2GH:NING at a post at the south side of the Evans Hollow Road leading to Goodville, ther.ce along other lands of the Grantors of .~ich this was ~ormerly a part South 18-3/4 oer-rees East 5.76 rods to a chestnut oak; thence by the same South 17 degrees East 46.24 rods to a point on the line of lands of the Gross Heirs; thence by said lands of the Gross t Heirs South 47 dev.rees ~est 39 rods to stones on the east bank of Delaware Croek; thence ! ....;. ., .,1 ~~_.--~._~ "1)'- <>...;) , ' , I: i: '. along the east bank of the said Delaware Creek in a northeasterly direction the fo110win~ four coursesand distances: North 24t degrees East 16 rods; North I deE;ree West 12 rods; North 23! degrees East 16.25 rods; North 5 degrees West 24.5 rods to a iron post at the bridge wall carrying the Evans Hollow Road over the said j)ela~.Iare Creek; and thence in a northeasterly directio.n along the south side of the said Evans Hollow Road to a post, the Place of BEGINNING. CONTAINING Five (5) Acres Twenty eight (28) Perches, as surveyed June 15, 1957 by Floyd C. Graybill, a Registered Surveyor.. AND BEING a par.t of the same lands that I:enneth R. 5ausrr.an et al., by their ::leed dated October 21, 1954 and recorded in Juniata County Deed 300k Volu~e 87, at Pa~c 240, sold and conveyed to Arlene S. Lentz and Y.enneth A. Lentz, her husband. ; , 1 1 ) ,I i 1'~ j , ~ "- "/ 1 .j 1 ':f 1f11 :1 lJj ! .'~~ J. ',~~ f : I ":'li;. 4' AND, the said grantors, do hereby covenant and agree to and with the said grantees. that they, the grantors, their heirs, executors and ad~lnlstrators, shall and will warrant G~nera1ly and forever defend the herein above described premises. with the hereditaments and appurtenances, unto the said grantees, their heirs and assiens, D[alnst the said gran- tors, and against every other person lawfully claiming or who shall he~eafter claim the same Or any part thereof. ; ~ 'j ; j i ,:j ,I ] ; II HI WITI:E:JS WHEREOF, said Grantors have hereunto set their hands and seal:.; the day and year first above written. Signed, Sealed and Delivered in the Presence of :--A[U;::c S. LrJ:TZ. KEJ:riSTlI A. L2!:TZ. (SSAL) (SSAL) j 1 '1 l I 1 I I State of Pennsylvania County of Juniata On this, the 5th. day ot July, 1957, before me, the undorsi~ned Officer, personally 3S. 'a; appeared Arlene'S. Lentz and Kenneth A. ~entz, her husbar.d, both known to ~:t' (01' satL3~act- ,. '~ , , orily proven) to be the persons whose na~es are subscribed to the withir. i~lstru~ellt. acknowledged that they executed the same for the purposcs therl;in contained. IN WITt:ESS WHEREOF, I hereunto set my had and official soal. a"'~ ..u CLI\1L8:CE U:ACH. (SEAL) ~~s~ice of t!le Peace. T}:o:::pzon tOH:l, Pa. ~:y COIC.::;, Expires Jan. 1. 1962. I do hereby certify that the precise residence or the within named Grantees is c/o George Croes, Thompsontown, Pennsylvania. July 5th, 1957. 11... D:lo\\'N ffiY. Attorney fOl' GI'antees. -1.. :!.' , : ~ i j , I ; I i j i j j <~ Entered July Ie, 1957. \' I .' Esther Hower, Recorder. State ';'a)(. $5.00 A. S. L. 7/18/57. Do::ur:ientarv. 0\ ... _ . .;- .)) A. S. L. 7/1S/57. See Drart of lAnd in MAp Book No. 1,Page 28. ~'rr.- SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER NORMAN W GROSS RELA TIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE r. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 1. Beulah A. Gross Spousal 10000 III Roselllollt Avenue New Cumberland, PA 17070 EmER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APfJROPRIA TE, 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) EGM/August 27, 1991/9316 Iflct51 ]NiH alto QI~sbtm~nt OF !WRMAN W. GROSS I, NORM.l'~N w. GROSS I of the Borough of New Cumber land ( Cumberland County, Pennsylvania, being of sound and disposing mind, me~Gry 3nd understa~ding. do hereby make, publish and declare this 6S and for my Last Wi~l a~4 ~~s~~ment, hereby revoking Hod ma~inq me. void any a~d all Wills or Codicils at any time heretofore made by l\RTICLE I I dir2ct the paymf'.nt of all Ply l0.g(-\l debb;, and the expenses of my last illness and fune:r.al froill my Estate as soon after my death as conveniently may be done. I direct that all taxes that may be assessed in conseque?1C'2 of my death, of I,vhatever natllre and I,\'lJ(.:;t,~vGr jurisdiction irr.posed, shall be paid from my r<esicluary Estate 2S part of the e~pense of the administration of my Estate. A::~:I.'ICI,E II ~;.::' ;:' ej ,:; t;; a:~:_:; ':' ::.:, cr. .c. c. r':~:,.:) ~ 2 f'''!:,- SCT:,-4.l t y 0 f 1 i.?<:e P.cl~::: 1.n- 2 (I' at in c 1u c1 i 11 c.r I give and bequeath nlY automobiles, hm.ls(2.hold and personal ca::::h c't" ~jccurities), tcqether ~.li.th any ~xistil1g in~,urance tllC?i::-eon, unto my wi.fe, BEULAH A. Gl:'WGB, if she sc.:rvivl2s me by thirty (JCJ) clay:::;. Should my wife, 13EllLp.H .A. GR.OSS nr.)t be :Living on the t:llirty-- tlrst (31sq day after ir.,! d8,"'lth, I give and beque'::1th the same t:nto JA.NE 1\. lW1-;rn,y, provided she su:r'li ves p.le. AR'I'ICLg III I (jiVE;, remaindc,r of d(~~viS8 anct be.qlh.?atl1 all of wha tsof:ver the r(:;st, n:;siduf::, and nature Zlnd Hherc::;oever 11:i,/ Estate, cUM/August 27, 1991/9316 situate unto my wife, BEULAH A. GROSS, provided she surV1ves me by thirty (30) days. ARTICLE IV Should my wife, BEULAH A. GROSS not be living on the thirty- first (31st) day following my death, I give, devise and bequeath all the rest, residue and remainder of my E~;tate, of whatsoever nature and wheresoever situate, unto, JANE K. BYERLY, or her issue per stirpes by representation should she predecease me. ARTICLE V I name, constitute and appoint JANE K. BYERLY, Executrix of this my Last Will and Testament. In the event J"l\NE R. BYERLY f fails to qualify or ceases to so act, Inane, constitute and appoint RICHARD P. BYERLY, alternate Executor to complete the administration of my Estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this \, ; day 0 f 19 9 1 . " .'\ NAME (SEAL) Signed, sealed, published and declared by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence and 1n the presence of each other, have hereunto subscribed our names as witnesses. ( /:',/{//.:tl,t/!, /./ -. ./' J. I ~ i"~:"', '.:' . . .' , EGM/Augllst 27, 1991/9316 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :ss He, NORMAN W. GROSS, L":: t'" ~~ ~. I..: 'l:, '. " ",'. ~ '. &DMun 0 (1.. )Aqt~S: the Testator and the ,,,i tnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. and Norman W. Gross .,s', Hitness /(, "'~! witnesses, this SUbscribed, sworn to and acknowledged before me by NORMAN W. GROSS, Testator, and subscribed and sworn to before me by' CAKL R. W'AkLPI La.-O , and E'b lAnD ~. ;0h(e-i2S 11, t da y Of~-hJ 1u (1: I, '7 II"c' " ~/~ ') 1 . 11. (jUI";1/ C.J-f,~,) r-'\C'j'!\f,~ij\l. :'~E/\t I"ubii,; Cruniy, i',I. (--)""~~:;.';i()i" b:i,ijj'i:::; O(~C. ?':3, lC)(X2