HomeMy WebLinkAbout11-21-06
REV-1500 ~. (6-001
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENTS NAME (LAST. FIRST. AND MIDDLE INITIAL)
Brinton James L
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
! !
OFFICIAL USE ONLY
FILE NUMBER
60785
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1 9 1 - 1 8 - 4 4 8 4
THIS RETURN MUS BE FILED IN DUPLICATE WITH THE
REG'STER OF WILLS
SOCIAL SECURITY NU BER
,
D 3. Remaind~rRetum (dateoldealllprior!012-13-82)
D 5. Federal E~tate Tax Retum Required
_ 8. Total Nurrjber of Safe Deposit Boxes
D 11. Election 10 tax under See. 9113(A) (Mach Sch 0)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOU D BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
David H. Stone Es uire 414 Bridge Street
FIRM NAME (If Applicable)
Stone La Faver & Shekletski
TELEPHONE NUMBER
717 774-7435 New Cumberland
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0.00 x JllL (15) 0.00
0.00 X _(16) 0.00
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 0.00
2/23/2006 11/29/1923
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
001. Original Retum
o 4. Limited Estate
00 6. Decedent Died Testate (Anach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Retum
D 4a. Future Interest Compromise (date of dealll after 12.12-82)
o 7 Decedent Maintained a Living Trust (Anach copy ofTrus!)
o 10. Spousal Poverty Credit (date of dealll between 12.31-91 and 1-1-95)
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
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)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental 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 See. 9116 (a)(1.2)
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
20 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPA YMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH ,< <
(8)
3,286.00
3,286.00
(11)
(12)
(13)
3,286.00
0.00
(14)
0.00
Decedents ompl e e ress:
,STREET ADDRESS
820 Linwood Street
CITY I STATE lTZIP
New Cumberland PA 17070-
T
· C I t Add
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
Total Credits ( A + B + C )
(2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + 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. If Line 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. (SA)
B. Enter the total of Line S + SA. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
0,00
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE B~OCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... 0 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?..... .......................................................................................... 0 00
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ............ ........................................................................................... 0 [&]
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 1 have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct iand complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knOYf1edge.
SIGNATUR ERSON RESPONSIBLE O. FIL~ D~TE
820 Linwood Street
New Cumberland PA
SIGNATURE OF THER TH
ADDRESS
PA 17\070
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 use of th~ 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)l.
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax re um 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 of a natulal 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. ~91 6(1.2) [72 P.S. 99116(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 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-1508 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brinton James. L
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ITEM VAlUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Money received on asbestos case 3,286.00
I
TOTAL (Also enter on line 5, Recapitulation) $ 3 286.00
FILE NUMBER
21 06
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
0785
(If more space is needed, insert additional sheets of the same size)
--I
REV-1511 EX + (12-99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Brinton. James. L
21
06
0785
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: !
1. ,
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
!
Year(s) Commission Paid:
2. Attorney Fees David H. Stone, Esquire 750.00
3. Family Exemption: (If decedenrs address is not the same as c1aimanrs, attach explanation) ! 1.368.67
Claimant Rowena G. Brinton ,
Street Address 820 Linwood Street i,
City New Cumberland State P A Zip 17070 ,
Relationship of Claimant to Decedent Spouse
4. Probate Fees Register of Wills 72.00
5. Accountant's Fees
6. T ax Return Preparers Fees
7. Atty Poland-services rendered on esbestos case 1,095.33
TOTAL (Also enter on line 9, Recapitulation) $: 3,286.00
(If more space is needed, insert additional sheets of the same size)
.
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
l<2m&><:: L ?1 06 I 0785
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not list Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2n
1. Rowena G. Brinton Spousal 0.00
820 Linwood Street
New Cumberland, PA 17070
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS: 1
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 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $1
(If more space is needed, insert additional sheets of the same size)
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LAST WILL AND TESTAMENT
OF
JAMES L. BRINTON
I, .JMfES 1. BRINTON, of the Borough of New Cumberl$nd, County of
Cumberland and Commonwealth of Pennsylvania, declare this to tie my last will
and revoke any willpreviously made by me.
ITEM I:
I devise and bequeath all of my estate, of every nature
and wherever situate, to my wife, ROWENA G. BRINTON, if she survives me by
thirty days.
ITEM II:
Should my wHe, ROWENA G. BRINTON, faU tl) survive me by
thirty days, I devise and bequeath all of my estate, of every nature and
wherever situate, in equal shares, to such of my children, GARY L. BRINTON and
JOAN L. BRINTON, as survive me by thirty days. Should my son, GARY L. BRINTON,
or my daughter, JOAN L. BRINTON, predecease me or die on or befpre the thirtiet
day fOllowing my death, I devi.se and bequeath the share of such child to his
or her issue, per stirpes, livi.ng on the thirty-Hrst day following my death;
should either my said son or my said daughter leave no such isstlte living on
STONE, SA.lER
. STEWART
A<<orn.". .t Uw
414 .rlel.. Street
New CumlMrl.nd, ~..
the thirty-fi.rst day following my death, I devise and bequeath the share of
such chi.ld to my other child or to his or her i.ssue, per stirpe1' Uvi.ng on
the thi.rty-first day following my death. I
17070
Page 1 of 4 pages
STONE. SAJER
. STEWART
A"ornal'l at Law
414 .rlel.. Street
-~_ Cu"'Mrt.ncl. P..
n070
ITEM III:
Should neither my wife, ROWENA G. BRINTO~, nor any of my
issue survive me by thirty days, I devise and bequeath all of II1Y estate, of
every nature and wherever situate, to BAUGHMAN MEMORIAL UNITED ~THODIST
CHURCH, of New Cumberland, Pennsylvania, or its successor.
ITEM IV: In the event that my estate is obligated to pay any sums
on account of a certain bond and mortgage executed by me and my son, GARY L.
BRINTON, any such payment made by my estate shall be treated as an advancement
to my said son in calculating his share of my estate.
ITEM~: I direct that all taxes that may be assessed in consequence
of my death, of whatever nature and by whatever jurisdiction im~osed, shall be
paid from my residuary estate as a part of the expense of the ad~inistration
of my estate.
ITEM VI:
I appoint my wife, ROWENA G. BRINTON, Executrix of this
my last will. Should my wife, ROWENA G. BRINTON, fail to qualify or cease to
act as Executrix, I appoint my son, GARY 1. BRINTON, and my daugJ:!lter, JOAN L.
BRINTON, Executors of this my last will.
ITEM VII: I direct that neither my Executrix nor her Successors
shall be required to give bond for the faithful performance of tlleir duties in
any jurisdiction.
day
~N_WITNESS WHEREOF,
Of~~L. 1981.
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I have hereunto set my hand and sea thisJ-::/ (i{,J d
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JA}IES L. BRINT N
SIGNED, SEALED, PUBLISHED and DECLARED, by JAMES L. BRI TON, the
Page 2 of 4 pages
. SAJER
WART
. at Law
~ Stre.t
=r..nd. Pa.
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Testator above named, as and for his Last Will and Testament, a~d in the
presence of us, who, at his request, in his presence and in the\presence of
each other, have subscribed our names as witnesses. \
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Witness
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Address \
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COMMONWEALTH OF PENNSYLVANIA
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COUNTY OF CUMBERLAND
I, JAMES L. BRINTON, Testator whose name is signed to thd attached
or forego:f.ng instrument, having been duly qualified according to law, do
hereby acknowledge that I signed and executed thi.s instrument as my last will;
that I s:f.gned :f.t willi.ngly and that I signed i.t as my free and voluI1\tary act
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for the purposes therein contained.
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Sworn or affi.rmed to
the testator this / 1";2., day
L
and acknowledged before me by JAMES L. BRINTON,
~.I./a-~7
of -,1 -0 / (} LAQ198~' lr
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JOAN A. DERAGO, ".otary Pu tt19"
M Commission taplres Oct .
"~W cumbell~nQ Cumbo C .. P'.
Page 3 of 4 pages
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TONE, SAJ.,.
~ STEWART
tornellS at Law
4 .rld.. Stre.t
Cumberland, Pa.
17010
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COMMONWEALTH OF PENNSYLVANIA
:SS:
COUNTY OF CUMBERLAND
We,
_ct.JJC2 ri/ J)~
and /:;~ALI:~
the attached or foregoing instrument,
the witnesses whose names are signed to
being duly qualified according to law, do depose and say that w~ were present
and saw testator sign and execute the :instrument as his last wi~l; that testata
signed willingly and that he executed it as his free and volunt~ry act for the
purposes therein expressed; that each of us in the head.ng and s\:i.ght of the
testator signed the will as witnesses; that to the best of our kJ;lOWledge the
testator was at the time eighteen or more years of age, of sound mind and
under no constraint or undue influence.
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Sworn or
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by if ~ L:-, ~.
, witnesses t~iS ~ ~.
affi.rmed to and subscribed to before me
and .L1-l.4Ld'..:r~I!~
~, 1981.
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Page 4 of 4 pages
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REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
INVENTORY
Estate of James L Brinton
also known as
I Deceased
No. 21 06 07~5
Date of Death 2/23/2006 \
Social Security No. 191-18r4484
Rowena G. Brinton
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory includ. all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that th~ valuation
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Deced~nt owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inv~ntory. I/We
verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made *e subject to the
penalties of 18 Pat C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney: David H. Stone, ESQuire
1.0. No.: 39785
Address: 414 Bridge Street
New Cumberland
Telephone: (717) 774-7435
PA 17070-
Description
Money received on asbestos case
(Attach Additional Sheets if necessary)
Plilrsonal Representative: (j,p )J . --r - ~
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Rowena G. Brinton, Executrix
820 Linwood St., New Cumrerland PA
Dated 1/-/0 ~ ~
Value
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Total
~286.00
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3,286.00
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal repr sentative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
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