HomeMy WebLinkAbout12-19-06
REV. 1500 EX + (6..o0)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 2006
COUNTY CODE YEAR
0185
NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
RUDDY, JAMES L. . 168-18-6828
....
z DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
w
c
w 01/10/2006 03/24/1918
u REGISTER OF WILLS
w
c (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ 1. Original Return D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82)
w
....
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128,0601
6. Decedent Died Testate (Attach copy
of Will)
9. Litigation Proceeds Received
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Tnust)
10. Spousal Poverty Credit (date of death between
-1-95
D 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
~g;(/)
uO::'"
wlLU
",00
uO::...J
11.'"
11.
<(
4. Limited Estate
....
z
~ IRM NAME (If applicable)
2 Coyne & Coyne, P.c.
ELEPHONE NUMBER
717/737-0464
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
z
o
;::
:3
::>
....
ii:
<(
U
w
0::
4. Mortgages & Notes Receivable (Schedule D)
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)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
3901 Market Street
Camp Hill, PA 17011-4227
(1 ) None
(2) 2,144.10
(3) None
(4) None
(5) 5,721.41
(6) 7,436.66
(7) None
(9)
(10)
11,517.20
3,084.35
13. Charitable and Governmental 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)
~:~
GFF:C:,::',L JSE: ()NL\C
OFFiC~AL USE ONL'y
o
C'=O
c)~o
.',c;.bJ
--.:: ~J,J
<.J) >>,-
l-....J
~
(::::':':A
0'""
C?
i-"
n
, "
~J r~~'~)
,:1
. --1
:_~"-~\
\..0
,:=J
.. ( )
(8)
15,302.17
(11 )
14,601.55
(12)
700.62
(13)
(14)
700.62
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 700.62 .045 (16)
0 16. Amount of Line 14 taxable at lineal rate x
;::
<(
....
::> (17)
11. 17.Amount of Line 14 taxable at sibling rate x .12
:;
0
U
x 18. Amount of Line 14 taxable at collateral rate
<( x .15 (18)
....
19. Tax Due (19)
20. ~
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
31.53
31.53
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
~
!
_L_____________________ ----
SCHEDULE B
STOCKS & BONDS
I
I
!
I
!
I
FILE NUMBER
21 - 2006 - 0185
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
___n.__n__ _______._....__.._._._._____ --_.._...~------ __0"
ESTATE OF
RUDDY, JAMES L.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
VALUE AT DATE OF
DEATH
2,144.10
ITEM
NUMBER i
----~----- -------------
1 _ 42 Shares of MetLife
I
DESCRIPTION
UNIT VALUE
51.05 I
!
I
!
_____________ ____ ______L-
TOTAL (Also enter on line 2, Recapitulation)
2,144.10
MET: Historical Prices for METLIFE INC - Yahoo! Finance
Y_ahool Mj'~:ID()o! M;lli
Search I
the i;.!eb
YASoOt, FINANCE
Welcome, farleydude2
[Sign9ut, .MY Account]
Page 1 of2
Search I
FinijJl<;~J:LQrng - Help
Tuesday, April 18, 2006, 1l:15AM ET - U.S. Markets c1Qse in 4 hQurs and 45 minutes. DQW +0.65% Nasdaq +0.53%
Home Investing News & Commentary Retirement & Planning Banking & Credit Loans Taxes My Portfolios
!vlarket Overview f'v1arket Stats Stocks f'v1utuai Funds ETFs bonds Options Industries Currency Education
Symbol Lookup I Finance Search
Get Quotes
MetUfe Inc. (MET)
At 10:55AM ET: 49.53 l' 0.45 (0.1
,Y#~~"'".W"_""'~_:"'"
AMEIITRADE IIA
QrlMi(~ ~^.
~~~.~~ l.)eiu~ .
Plu~ 15 free trades
Ir~de for less,
$7 stock trades
Historical Prices
Get Historical Prices for:
SET DATE RANGE
(i' Daily
C Weekly
C Monthly
C Dividends Only
Start Date: IJ~n .112 .........12qq~ Eg. Jan 1, 2003
End Date: IJ~~ .. bo .. ... .I?go~
First I Prev I Next I Last
PRICES
Date
Open
High
Low
Close
Volume
Adj
Close*
10-Jan-06
51.40
51.40
50.81
51.05 1,550,600
51.05
* Close price adjusted for dividends and splits.
First I Prev I Next I last
DownloCid To Spread~heet
;;;,1 Add to Portfolio 'r;t Set Alert
Email to a Frienjf
ADVERTISEMENT
http://finance. yahoo.comlq/hp?s=MET &a=OO&b= 1 0&c=2006&d=00&e= 1 0&f=2006&g=d
4/18/2006
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RUDDY, JAMES L.
FilE NUMBER
21 - 2006 - 0185
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.
VALUE AT DATE OF
DEATH
200.00
ITEM
NUMBER
----...--
1
DESCRIPTION
Miscellaneous Personal Property
2
M&T Bank Certificate of Deposit No. 031003913939864 (Burial Fund)
5,521.41
TOTAL (Also enter on line 5, Recapitulation)
5,721.41
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RUDDY, JAMES L.
lFILE NUMBER
i 21-2006-0185
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
_____.,_________ __n ..___ ._.___....._..____ ..-----~.--- -~-
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. Barbara E. Jessick
Daughter
B. Paula J. Ruddy
Daughter
JOINTLY OWNED PROPERTY:
--.. -.---- -- --- ----r--. --- 'T--- ---'----OESCRIPTION OF PROPE-RTY -- ______w~_ -------- -- ------
LETTER DATE I . . . . . I % OF DATE OF DEATH
ITEM FOR JOINTI MADE Ilncl~d~ n~me <;>f financial Institution and bank .a~count numberl DATE OF DEATH, DECO'S VALUE OF
NUMBER TENANT JOINT ,or similar Identifying number. Attach deed for JOintly-held real . VALUE OF ASSET IINTEREST DECEDENT'S INTEREST
A,B i05/05/200'/::~-Bank--------i 2,865.19r 33.33%1 -- 954.97
i Checking Acct. No. 9837296517 '
2 A,B 04/15/2002 M&T Bank 13,302.051 33.33% 4,433.57
Savings Acct. No. 015004198332907 i
101/04/19951 M&T Bank 1 33.33%1
3 A,B 6,095.461 2,031.62
I I Savings Acct. No. 015004208642139
4 A. i 10/18/20041 Commerce Bank 33.00: 50%1 16.50
Checking Acct. No. 536790694
---..------.--------- ----...----....--..-....----
TOTAL (Also enter on line 6, Recapitulation)
7,436.66
rmM&rBank
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Coyne & Coyne PC
Attorneys At Law
3901 Market Street
Camp Hill, Pennsylvania 17011-4227
Re: estate of James L Ruddv
Social Securitv: 168-18-6828
Date of Death: January 10, 2006
Phone (888) 502-4349
Fax (302) 934-2955
April 14, 2006
Dear Sir or Madam: "
Per your inquiry dated April 06, 2006, please be advised that at the time of death, the above-named decedent had on deposit
with this bank the following:
1.
Type of Account
Account Number
Ownership (Names of)
Opening Date
Balance on Date of Death
Accrued Interest
Total
2.
Type of Account
Account Number
Ownership (Names of)
Opening Date
Balance on Date of Death
Accrued Interest
Total
Checking Account
9837296517
Barbara E Jessick *
James L Ruddy *
Paula J Ruddy *
05/05/04 Closed 04/06/06
$2,865.14
$ 0.05
$2,865.19
Savings Account
015004198332907
Barbara E Jessick *
James L Ruddy *
Paula J Ruddy *
$13,298.90
04/15/02 Closed 04/06/06
$
3.15
$13,302.05
..,
.J.
Type of Account
Savings Account
Account Number
015004208642139
Ownership (Names oj)
Barbara E Jessick *
James L Ruddy *
Paula J Ruddy *
Opening Date
01/04/95 Closed 04/06/06
Balance on Date of Death
$6,095.26
$ 0.20
Accrued Interest
Total
$6,095.46
4.
Type of Account
Certificate of Deposit / Escrow Account
Account Number
031003913939864
Ownership (Names oj)
James L Ruddy, Principal *
Sullivan Funeral Homefor Charles Kest, Agent *
Opening Date
04/30/02 Closed 01/12/06
Balance on Date of Death
$5,472.91
Accrued Interest
$ 48.50
Total
$5,521.41
Please be advised, there was no safe deposit box found for the above decedent.
* For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call
the Summerdale Plaza Office # 717-255-2261.
Sincerely,
'~;V7'C/~
Nancy Clagett
Records Management
-- ._--.........
Checkin!!: Accounts:
Number: )- 3& /10& 9/
Date Opened: ) {)! /:f'/()L/
/!.J U L.....
I ",
~.~
- ~ .,~
~~'"
....._~~
<. ! "\
10:;;;'
I..
Balance at Date
of Death:
36.Ob
6 ~1~ 'ilr~j'G
Name of Joint
Owner, if any:
Savin!!:s Accounts:
Number:
Date Opened:
Balance at Date
of Death:
Name of Joint
Owner, if any:
Certificates of Deposit:
Number:
Date Opened:
Name of Joint
Owner, if any:
Balance at Date
of Death:
Maturity Date:
Interest Rate:
Interest Paid Quarterly,
Semi-Annual, etc.
Debts:
Estate of:
James L. Ruddy
Date of])eath: January 10, 2006
I
~~
SCHEDULE H
RJNERAL EXPENSES &
ADIVIINISTRATlVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I FILE NUMBER
21 - 2006 - 0185
ESTATE OF RUDDY, JAMES L.
Debts of decedent must be reported on Schedule I.
----_....~- --_.__._--"~._------_._-
ITEM
NU~BER f u_________~~~RIPTION
A. . FUNERAL EXPENSES:
1. Sullivan Funeral Home
AMOUNT
5,521.41
2.
Reception
200.00
3.
Honorarium
100.00
I
B. ! ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Barbara E. Jessick
Social Security Number(s) I EIN Number of Personal Representative(s):
2,000.00
I Street Address 602 Riverstix Lane
City Mechanicsburg
Year(s) Commission paid 2007
Attorney's Fees Coyne & Coyne, P.c.
State P A
Zip 17050
2.
2,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
Zip
City
Relationship of Claimant to Decedent
State
4.
Probate Fees
Register of Wills
155.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Postage 78.00
2 Estate Checks 20.00
Total of Continuation Schedule(s) I
____~._..._ __ .~L-_
TOTAL (Also enter on line 9, Recapitulation)
1,442.79
11,517.20
!
I
!
!
---
-- ---------rF1LE NUMBER - ..-
I 21 - 2006 - 0185
--- - -- ----,
Schedule H
Funeral Expenses &
Adninistrative Cos1s continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
_ ____.BE=SIDEI-n DECEDE~ . _._'--_
-- ---- ...---.-- ------- ---"-- .__.~._-------
ESTATE OF
RUDDY, JAMES L.
3
Legal Advertisement--Cumberland Law Journal
4 i Legal Advertisement--Patriot News
5 Reserves
6 ! Extra Death Certificates
7 Toll Calls for Executrix
8 Mileage for Executrix @ $.44/mile
9 Filing Fee--Inheritance Tax Return
10 Uncleared Checks
--- -~- .._---.---- ---- --------
.. -.L___
Page 2 of Schedule H
75.00
101.00
300.00
48.00
26.79
340.00
15.00
537.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATEOF--.n- ----,--- ------ --- __,___d___'__'_n -------...----------IFILE--NUMBER
RUDDY, JAMES L. ! 21 _ 2006 _ 0185
Include unreimbursed medical expenses.
ITEM
NUMBER
------,-,-
1
2
3
4
5
6
7
8
9
Coyne & Coyne, P.c.
Verizon
Morgan & Ashway, CPA
Citibank Visa
Physician Services, Inc.
Quantum Imaging
Burrick & Azizkhan
Spirit Physician Services
Pa. Pulmonary Associates
DESCRIPTION
TOTAL (Also enter on Une 10, Recapitulation)
AMOUNT
500.00
2.00
70.00
2,060.00
138.00
40.00
115.00
38.06
121.29
3,084.35
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN i
__ __ __ RESIDENT DECEDENT ____1_____ _____ _____ _--L___ ____
ESTATE OF
RUDDY, JAMES L.
FILE NUMBER
21 - 2006 - 0185
I.
I RELATIONSHIP TO
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I DECEDENT
- - -- ------ - --- ---- --- --r-------D<>-HoLList'Irustee(l;J--
TAXABLE DISTRIBUTIONS (include outright spousal distributions) I
Barbara E. Jessick ' Daughter
AMOUNT OR SHARE
OF ESTATE
NUMBER
1/2 Residual
2
Paula J. Ruddy
Daughter
1/2 Residual
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she~t
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
i
I
I
I
lB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEI
COYNE & COYNE
A PROFESSIONAL CORPORA nON
ATTORNEYS AT LAW
HeillY F. Coyne
Lisa Marie Coyne
3901 Market Street
Camp Hill, Pennsylvania
17011-4227
717-737-0464
Fax: 717-737-5161
December 18, 2006
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PAl 70 13
Re: Estate of JAMES L. RUDDY, Deceased
No. 21-06-0185
Dear Madam:
We represent the Estate ofthe Late JAMES L. RUDDY.
Enclosed please find an original and two copies of the Inheritance Tax Return for this estate.
Kindly docket the original and return to me a "clocked-in" copy with the enclosed envelope. Also
enclosed is check no. 533 in the amount of $15.00 which represents the filing fee for this Return. Please
issue a receipt for payment of this fee.
Thank you for your assistance. If you have any questions, please contact me.
Very truly yours,
COYNE & COYNE, P.C.
a~ W~q
.It~ -
\ Lis arie Coyne
~
LMC/cmc
Enclosure
1'0",.)
=
c:.::)
0"'>
a
P,
n
-0
:x
cc: Mrs. Barbara E. Jessick, Executrix
\.0
Iv
U1