HomeMy WebLinkAbout12-20-06
,
I
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-06-0901
ESTATE OF GRACE M. GRIFFITH
DECREE
AND NOW, this -z If' day of
~A~
DEe 1 5 2DD6~
i
, 2006, upon consideration
of the attached Petition, the Court authorizes Joan M. Miller to have distribution of the personalty of the
estate, and directs any commercial bank to negotiate any checks payable to Grace M. Griffith and to
, close any account and distribute the balance to Joan M. Miller upon her signature in accordance with the
, Last Will and Testament attached to the Petition.
BY THE COURT,
/tL
~
J.
(")
So
~~~3 25
.-, -- (")
_: J- .--
,,.: ::t;:. i-r1
2;::0
Cf) -;?'.
OC)
...~)O-n
,'-)C
:.. ~
:e.
f"o-)
<=.':)
c;::':)
CT'"
o
f'T1
(""')
N
o
-0
:at:
"1:J
""""lfn
.;;:;~, ,.-,')
C)Q
(r; ._U
.:10
,nm
.:.00
(:10
:d33
...~- ( ')
~~= ("'Tl
(.I') C)
,~
-
..
Coii)
In Re: GRACE M. GRIFFITH
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-06-0901
CERTIFICATE OF SERVICE OF ORDER
ORDER DATE: 12-20-06
JUDGE'S INITIALS: KAH
TIME STAMP DATE: 12-20-06
IN RE: DECREE
, , " , , , , , , , , , , , , , , , , , , , , , , " , , " , , , , , , , , , , , , , , , , , , , , , , , , , , " , , , , , , , , , , '" , , , , , " , , , " , " , , " , , , , , , " , , " , , , , , , , , , , , , , , , , , , , , ,
SERVICE TO:
DA VID A BARIC ESO
METHOD OF MAILING:
ENVELOPES PROVIDED BY:
~ USPS
DRRR
D HAND DELIVERED
D OTHER_
~ PETITIONER
D JUDGE
D CLERK OF ORPHANS COURT
MAILED: 12/21/06
""""""""""".."""""......""""",..,.."""......,........,..,........"""..,....""""""...."......""",..".."""""",
SERVICE TO:
METHOD OF MAILING:
ENVELOPES PROVIDED BY:
D USPS
DRRR
D HAND DELIVERED
D OTHER_
D PETITIONER
D JUDGE
D CLERK OF ORPHANS COURT
MAILED:
~D~
Dpty
CI. of Orphans' Court
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DIVISION
NO. 21-06-0901
ESTATE OF GRACE M. GRIFFITH
PETITION UNDER SECTION 3102
OF THE PROBATE. ESTATES AND FIDUCIARIES
CODE FOR THE SETTLEMENT OF A SMALL ESTATE
TO THE HONORABLE JUDGES OF SAID COURT:
1. Your Petitioner, Joan M. Miller, 503 Gettysburg Pike, Mechanicsburg,
(")
~9
~':g ='~ 0
-;J;r: I
,- J:;; rn
:;I.: ~0 3?
.;J C") 0
"jOll
;-)C
.- :D
..-\
~
):...
Cumberland County, Pennsylvania, 17055, is an adult individual and the one (1) and only
surviving child of Grace M. Griffith, deceased on September 4, 2006, Social Security Number
139-12-0701.
2. The Decedent, Grace M. Griffith, was born on October 20, 1913 and was ninety-
two (92) years of age at the time of her death. Her residence was Claremont Nursing Home,
1000 Claremont Road, Carlisle, Cumberland County, Pennsylvania, 17013. She was a single
woman at the time of her death.
3. Her sole heir as set forth in her Last Will and Testament, a true and correct copy
,.....,
~
c::::I
c:T'
o
r1"1
n
+
-0
:x
c.;.?
w
N
of which is attached hereto and incorporated as Exhibit "A", is her daughter, who has signed this
Petition. She is identified as follows: Joan M. Miller
4. Joan M. Miller was nominated in Decedent's Last Will and Testament as
executrix.
--0
fr-l
c-:>
c::>
:-:-:0
C)
rn
CJ
C")
-n
-n
C)
en
';r;
~
5. The Decedent's sole assets are as follows:
A. Stocks and Bonds: 119 SHS Common, CenterPoint Energy, Inc. @$14.59
per share, $1,736.00;
B. Fulton Bank Classic Checking Account No. 3622-32677, $4,565.00;
C. Resident Account at Claremont Nursing Home, $547.00;
6. Decedent had been receiving medical assistance from the Department of Public
Welfare in connection with her residing at a skilled nursing facility prior to her death. The
Department has agreed to accept the sum of $4,568.00 as payment in full. A letter of acceptance
from the Department of Public Welfare is attached hereto as Exhibit "B" and is incorporated by
reference.
7. It is requested that the assets of the Decedent be turned over to the Petitioner to
pay the administration expenses and make distribution as follows:
administrative expenses and balance to the Department Of Public Welfare
8. The Petitioner has filed a Pennsylvania Inheritance Tax Return and has received
acceptance of the return. A copy of the return and the response from the Department Of Revenue
are attached hereto Exhibits "e" and "D."
WHEREFORE, Your Petitioner prays that an Order be made authorizing distribution of
the accounts as set forth in the foregoing to Petitioner for him to apply against the expenses of
administration and debts.
O~2HE
David A. Baric, Esquire
LD.# 44853
19 West South Street
Carlisle, P A 17103
(717) 249-6873
Attorney for Petitioner
da b.dir/esta tes/griffith/smallestate. pet
VERIFICATION
I verify that the statements made in the foregoing Petition are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section
4904 relating to unsworn falsification to authorities.
~ -,-,"Yd. '7mJ b A. -/
Joan M. Miller
CONSENT
The undersigned acknowledge, pursuant to the penalties of 18 Pa.C.S.A. Section 4904
relating to unsworn falsification to authorities, that she is the sole heir of Grace M. Griffith; that
she is an adult; that the statements made in the Petition filed by David A. Baric, Esquire are true
and correct to the best of their knowledge, information and belief; that she concurs and consents
to the proposed distribution to herself.
WITNESS:
/.1-- (5-(16 r ~JIuu
DATE Joan . Miller
..
~
f~~
~
~
-
Jradf ~ aun (ttJinmenf
01
GRACE . M. GRIFFITH
. ..~ ~-~'t.-. .-....""'...~
I, GRACE M. GRIFFITH, residing in the Township of
Hamilton, County of Mercer and state of New Jersey, being of sound
and disposing mind, memory and understanding do hereby MAKE,
PUBLISH and DECLARE this to be my Last Will and Testament, hereby
revoking any and all former Wills, Codicils and testamentary
dispositions whatsoever hereto by me made.
FIRST:
I direct that all my just debts and funeral expenses
be paid as soon after my decease as conveniently may be.
SECOND:
I give, devise and bequeath all the rest, residue
'.
and remainder of my property, real, personal or mixed, of whatever
nature and wheresoever situate, including any property over which
I may have a power of appointment, to my daugh:ter, JOAN M. MILLER,
to have and to hold same for her own use absolutely and forever.
~~~~~-~.'-----_.._--~_._"-~- .~--~.--
....
"
..
direct that no bond or undertaking shall be required of my said
Executrix in this or any other jurisdiction for the faithful
performance of her duties.
FIFTH:
If my said daughter, JOAN M. MILLER, predeceases me
or shall for any reason fail to qualify as such Executrix, then and
in that event, I nominate, constitute and appoint my grandson, MARK
RICK, Executor of this, my Last will and Testament to serve without..
.. ..i~;";;
bond and with the same rights, privileges and powers given to JOAN
M. MILLER.
SIXTH:
I direct that my Executrix pay all Federal and State
Transfer Inhe~itance or Succession taxes levied upon the transfer
or the succession of the interests passing under this, my Last will
and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ~~ l,j day of ?t Cf7.P in the year of our
Lord, Nineteen Hundred and Ninety-Six 00 ~' . I
~--t(V/~oSol
'GRACE M. GRIFFITH
THE FOREGOING WILL, consisting of three pages, inclusive
. .
of this page and the following pages, was SIGNED, SEALED,
PUBLT~HF.n _ A.wn nli'f"T.?.'D'Vn 'h.... ............. m~L'"mu'l"l'l"\l"'U' .&.-- 'L - .. - - -
""..iL:.
".......-.I:-.- '
STATE OF NEW JERSEY
)
)
)
SS.
COUNTY OF MERCER
I, GRACE M. GRIFFITH, the Testatrix sign my name to this
instrument this ( 3 day of ~...(...A.. ,1996, and
being duly sworn, do hereby declare to the undersigned authority
that I sign and execute this instrument as my Last Will and
,._.......,......~~
Testament and that I sign it willingly, that I execute it as my
free and voluntary act for the purposes therein expressed, and that
I am 18 years of age or older, of sound mind, and under no
constraint or undue influence.
~~r..s.)
GRACE M. GRIFFITH
weWl~~~~Lo~
,
the witnesses, sign our names to this instrument, and being duly
sworn, do hereby declare to the undersigned authority that the
Testatrix signs and executes this instrument as her Last will and
that she signs it willingly, and that each of us, in the presence
and hearing of the Testatrix hereby signs this will as witness to
___-.L~_,~, - -~, -,- -,-
*'
COMMONWEAlTH OF PENNSYlVANIA
DEPARTMENT OF PUBlIC WELFARE
BUREAU OF FINANCIAL OPERATIONS
DMSION OF THIRD PARTY LIABILITY
ESTATE RECOVERY PROGRAM
PO BOX 8486
HARRISBURG. PA 17105-8486
October 4, 2006
O'BRIEN BARIC & SCHERER
DAVID A BARIC ESQUIRE
19 W SOUTH ST
CARLISLE PA 17013
Re: GRACE M. GRIFFITH
CIS #: 590164269
.SSN: 139-12 -0701
Date of Death: 09/04/2006
Dear Attorney Baric:
This letter is to advise you that according to the information you
provided to our office regarding the assets of the above-referenced estate,
the Department of Public Welfare will accept the balance, namely $4,568.00
remaining in the estate for payment of our existing claim.
Please have the check made payable to the Department of Public Welfare
and forwarded to my attention at the above address.
Your cooperation in resolving this matter is appreciated.
Sincerely,
..
m~ A ~.-..
Marie A. Trayer
Claims Investigation Agent
717-772-6723
717-772-6553 FAX
EXHIBIT IIBII
e ~
~1~~r4!~ '
.--.J
15056051058
REV.1500 EX (06-05)
PA 0epIrtment ~f Revenue .
a.n.u of InchIUI Taxes
PO BOX 280601
HarrisIug, PA 17128-0601
ENTER DECEDENT INFORMAnON BELOW
Social ~rity N':Imber ~~~~_of_~~!,,_.
OFFICIAL USE ONLY
Ccutty Code Year
INHERITANCE TAX RETURN -~ :
RESIDENT DECEDENT I
fie NIInber
Decedent's Last Name
Suffix
Date of Birth
~ 1
: 10120/1913 I
~.___________.__._____---1
Decedent's First Name
139-12-0701
09/04/2006
MI
I M
__.J
Griffith
: Grace
(If Applicable) Enter Surviving Spou.e'. Information Below
Spo~se's L~s~ Nar:ne _ __ _ __ . ___
Suffix
~~u~'~_~~t_ ~_am~
MI
.. .__....__~_..___n_._. __'___.__,
Spouse's S~al S~rity Nu~t?!r _____
L__ _m_ ._.______..m ------.------____.___-1
THIS RETURN MUST BE FILED IN DUPUCA TE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
ce) 1. OrIginal Retum
c::>
2. Supplemental Retum
c::>
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
c::> 4. Limited Estate
c::> 48. Future Interest Compromise (date of
death after 12-12-82)
c::> 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
c::> 10. Spousal Poverty Credit (date of death c::> 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECllON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Nam.e _ _______________.d_ ._' __. _ .._________________________ ,Da~,!,e Telephone Number
c::>
c::::> 6. Decedent Died Testate
(Attach Copy of Will)
c::::> 9. litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
David A. Baric, Esquire
'(717) 249-6~
r-..;) i
c=> !
g;-----=-! ?~
REGISTEri~~LLS USE LV ;:~~ ;::-~;
;~~~ : :J~
~~3~ ~ >~~ 3J
~~~ ~ ~;~
.. ;"1
Firm Name (If Applicable)
_ ~__ Y_. .on._ "_un.," ,._ ._.. ."
: O'Brien Baric & Scherer
First line of address
...- -_.__...._~._.....,
19 West South Street
I
.._ .___..._...._.......i
Second line of addre$$
'---1
i
...J
DATE FILED
OJ
, Carlisle
City or Post Office
--'--' ... _.-._-.__... --.-------.---------- ---.....-------,
i
I
State
ZIP Code
iPA
I
l_17013 ___________
Correspondent's e-mail address:
Under penalties of perjury, I deda,. 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 pntparer other than the personal representative Is based on a1llnfonnation of which prepsrer has any knowledge.
SIG URE OF PERSON RESPONSIBLE FOR FILING RETURN
ADDRESS
19 West South Street, Carlisle. Pennsylvania 17013
PLEASE USE ORIGINAL FORM ONLY
L
15056051058
Side 1
15056051058
-I
EXHIBIT "e"
....J
15056052059
REV-1500 EX
Decedent's SocIal Security Number
Decedent's Name:
RECAPO'ULAnON
Grace
M Griffith
139-12-0701
1. Real estate (Schedule A). ............................................ 1.
2. Stocks and Bonds (Schedule B) ......... '" ..... .. ........ ...... ...... 2.
1,736.00
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.
5,112.00
36,385.00
i
6. Jointly Owned Property (Schedule F) <::) Separate BIlling Requested . . . . . .. 6. i
7. Inter-VIvos Transfers & MlsceUaneous Non-Probate Property
(Schedule G) <::) Separate Billing Requested.. . . . . .. 7. f---
8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. i
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . " 9.:
43,233.00
2.280.00 ,
140.256.00
142,536.00 ,
0.00 :
10. Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I). . . . . . . . . . . . .. . . 10. i
i
11. Total Deductions (total Lines 9 & 10).... .. .. .... . . .... . .. ... ........ ... 11. :
,
12. Net Value of Estate (Line 8 minus Une 11) . . . . . .. . . . . . . . . . . . . . . . . . . . .. .. 12. !
13. Charitable and Govemmental Bequests/See 9113 Trusts for which ,
an election to tax has not been made (Schedule J) ... . . . . . . . . . . . . . .. . . . .. . 13. i
14. Net Value Subject to Tax (Line 12 minus Line 13) .. . . . . . . . . . . . . . . . . . . . . . . 14. !
TAX COMPUTAnON - SEE INSTRUCnONS FOR APPLICABLE RATES
15. Amount of Une 14 taxable
at the spous8t-tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0_
16. Amount of line 14 taxable
at lineal rate X.O_
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
0.00 :
---.---------;
I
!
!
i
i
I
----- -----,
I
,
l~.__.-
15. i
I
16.
L--._______________
!
17. i
I
I
18. i
19. TAX DUE................ ......................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
c:::>
L
15056052059
Side 2
15056052059
---I
REV-1500 EX Page 3
Decedent's Complete Address:
I ID i~mJttr_---J
-- - -. ~._-.--------
S NAME DECEDENl'S SOCIAl. SECURITY NUMBER
Grace M Griffith 139-12-0701
STREET ADDRESS
137 Banicklo Street
CITY I STATE I ZIP
Trenton NJ 08610
Tax Payments and Credits:
1. Tax Due (Page 2 Une 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
Total Credits (A + B + C ) (2)
3. Interest/Penalty if applicable
D.lnterest
E. Penalty
TotallnterestlPenalty ( D + E ) (3)
4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Fill In oval on Page 2, Line 20 to request a refund. (4)
5. If Une 1 + Une 3 is greater than Une 2. enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
_f:fi:~t!~m~~~:5k~~,.
..-.~?..;,.
"~~"-~. ~
;>\': ')~~;:"l;/':\!'''';..:-:.l~~ ...f.!!:t-;.....,~.)':;;~t,i......~\'~~.. rr.:""..,;;"~"''5'r~''~''.~\i/:,,''f'~,!:{:?<,f~..t.: ~'~:-':..J",'" ~~::. :.:'"~
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain thause or income of the property transferred:.......................................................................................... 0 [i]
b. retain th~ right to designate who shall use the property transferred or its income; ............................................ D [i]
c. retain a reversionary interest; or .......................................................................................................................... D liJ
d. receive the promise for life of either payments, benefits or care? ...................................................................... D [i]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receMng adequate consideration? .............................................................................................................. 0 [i]
3. Did decedent own an rill trust for" or payable upon death bank account or security at his or her death? .............. 0 [i]
4. Did decedent own an IndMdual Retirement Accoun~ annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ D [i]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
li~ii~\lit~:t:~~~,~~-~:1su:?:!:;)l~\:,;i~~~~P;::t~$!~~;;f~ltmi;~:ga~~f~~~~:$B
~ ;,.;...J.' ~..... ?r~t', :-y.:.. .:...)'~~t:,f'\,,\;l>';Jt, ,.!.~~ .. - 'l't. _ . <; .... ~'>:..
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 the survMng spouse
is three (3) percent [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 zero (0) percent
[72 P.S. 59116 (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 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 natural parent. an
adoptive parent. or a stepparent of the child is zero (0) percent [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 four and one-half (4.5) percen~ except as noted In
72 P.S. 19116(1.2) [72 P.S. ~9116(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. ~9116(a)(1.3)].Asibling Is defined, under
Section 9102, as an indMdual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1503 EX> _ .
COMMONWEALTH OF PEN'4SYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHIDULE .
STOCKS & BONDS
ESTATE OF
Grace M. Griffith
FILE NUMBER
All proI*tJ joIntIy-owntd with right of lurvlvorshlp mUlt be cllCIoItd on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
119 SHS Common, CenterPoint Energy, Inc.@$14.59 per share
VAlUE AT DATE
OF DEATH
1,736.00
0'
!
. ..
TOTAL (Also enter on line 2, Recapitulation) $
(If more space Is needed, Insert additional sheets of the same size)
1,736.00
REv-'5Il8 ex+ (6-98) .-
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ICHIDUU I
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Grace M. Griffith
FILE NUMBER
Include the proceeds of ltigatlon and !he date !he proceeds were received by the ellate.
All property jolntly-owned with right of survivorship mutt be dJlCloHCI on Schtdul. F.
2. Resident Account at Claremont Nursing Home
VAlUE AT DATE
OF DEAlH
4.565.00
547.00
ITEM
NUMBER DESCRwnON
1. Fulton Bank Classic Checking Account No. 3622-326n
0'
01
.
.. .....
. ..
TOTAL (Also enter on line 5. Recapitulation) $
(If more space is needed, Insert additional sheets of the same size)
5.112.00
REv-1509 ex. (.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
leMIDULI .
JOINTLy-oWNED PROPERTY
ESTATE OF
Grace M. Griffith
FILE NUMBER
If In ....t wu ..... joint within onl ,.... of the dtctellnt'1 Ute of eIIath, It mUlt be reported on Schtdult G.
SURVMNG JOINT TENANT(S) NAME
A. Joan M. Miller
ADDRESS
RELATIONSHIP TO OeCEDENT
503 Gettysburg Pike, Mechanlcsburg,
Pennsylvania, 17055
Daughter
B.
c.
JOINTLY-OWNED PROPERTY:
\.ETTER DAlE DESCRIPTION OF PROPERTY ~OF DATE OF DEATH
ITEM FOR JOINT MADE INClUDE NAME OF FINANCIAl INSTITUTION AND IlANKACCOUNT NUMBER OR SIMIlAR DAlE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT IDENTFYING NUMBER ATTACH DEED FOR JOlNTLY-HELO REAL ESTATE. VAlUE OF ASSET INTEREST DECEDENrS MEREST
.
1. A. OW Scudder Balanced Fund-A, No. 2-55535939 15,788.00 50 7,894.00
1999
2. A. 1999 OW Scudder High Income Fund, No. 8-3211732 56,983.00 50 28,491.00
.-
.'
..
:
.
TOTAL (Also enter on line 6, Recapitulation) $' 36,385.00
(If more space Is needed, insert additional sheets of the same size)
:
REV-15" EX+ 112-01).
COMMONWEAL11-f OF PENNSYLVANIA
INHERITANCE TAX RElURN
RESIDENT DECEDENT
ICHIDUU H
FUNERAL EXPENSES & .
ADMINISTRATIVE COSTS
ESTATE OF
Grace M. Griffith
FILE NUMBER
Debts of dtctdtnt mull be reportId on Schedule L
ITEM
NUMBER
A. FUNERAL EXPENSES:
1.
DESCRIPTION
AMOUNT
B.
1.
ADMINISTRATIVE COSTS:
Personal RepresentaliYe's Commissions
Name of Personal Representative(s) Joan M. Miller
SocIal Security Number(s)lEIN Number of Personal Representalive(s)
Street Address
500.00
City
Year(s) Commission Paid:
. State
Zip
2.
AttomeyFees 0 I Brien, Baric & Scherer
1,750.00
3. Family Ex8.ll'lption: (If decedenfs address is not the same as claimant's, attach explanation)
.
Cla~nt None
Street Address
City
Relationship of Clainant 10 Decedent
State
. Zip
4.
Probate Fees
30.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
TOTAL (Also enter on line 9. Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
2,280.00
:
REV-1500 EX Page 3
Decedent's Complete Address:
EJIe Number
DO'
~
.--~ .__. -
DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER
Grace M Griffith 139-12-0701
STREET ADDRESS
137 Barricklo Street
CITY I STATE I ZIP
Trenton NJ 08610
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Un. 20 to request a refund. (4)
5. If Line 1 + Une 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Une 5 + SA. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
t:-.;t::,.;:;1,~(~~~W .~;~'2cl
..._ 'rr= ':~~1': '" "rd" (.:\1.,:.... __....<. .'" .'J"~~ ~Jj:."~1'"'{'f.. -..<,.,,,,,..,,.. ........;.....--~;.-:\....
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain th~ use or income of the property transferred;.......................................................................................... 0 [il
b. retain th8 right to designate who shan use the property transferred or its income; ............................................ 0 (iJ
c. retain a reversionary interest; or.......................................................................................................................... 0 [i]
d. receive the promise for life of either payments. benefits or care? ...................................................................... 0 lil
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 lil
3. Did decedent own an -in trust for" or payable upon death bank account or security at his or her death? .............. 0 (iJ
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 [i]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
{~~.. :" !.fI~ :t~~:~ -~ ~~"i>! :~E~I~.~";ii:.'~.!~.r~.~it~r~t;~~~..;~~.~~.~!p"~~:s.c~~:.~ :,~~~i" "':~f ~.;JIT~~:~,..~:~~:~:~'tD,~
: ~rr ~'f'. ~... r.i;:t~' ,~~. '~....... ' ~, ..,......~~.' il.",..to:..., ./'~-:'~::...':'- :~,' 01; ~~;fI~
IS
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 the surviving spouse
is three (3) percent [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 zero (0) percent
[72 P.S. ~9116 (a) (1.1) (ii)]. 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 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 chUd 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 onf~..half (4.5) percen~ except as noted in
72 P.S. '9116(1.2) (72 P.S. '9116(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. ~9116(a)(1.3)].Asibling 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-1512 EX+ (12.03)
*'
SCHIDULI I
DEBTS OF DECEDENT,
MORTGAGE UABILmES, & UENS
COMMONWEALTH OF PEJMYL.VAHIA
NtERITANCE TAX REIURH
RESIDENT DECEDENT
ESTATE OF
Grace M. Griffith
Report debb Incumd by the dec:tdtnt prior to dtath which .......In" unpaid u of the date of death, Including unrtlmbuned medlClIIIpIIIIII.
VAlUE AT DATE
OF DEATH
FILE NUMBER
ITEM
NUMBER
1.
DESCRIPTION
Commonwealth of Pennsylvania
140,256.00
Department of Public Welfare
.J
!
TOTAL (Also enter on line 10. Recapitulation) $
(If more space Is needed. Insert additional sheets of the same size)
140,256.00
12-04-2006
GRIFFITH
09-04-2006
21 06-0901
CUMBERLAND
101
APPEAL DATE: 02-02-2007
( See reverse side under Objections)
AIIount R_:I. tted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLEI PA 17013
CUT ALONG THIS LINE .... RETAIN LaMER PORTION FOR YOUR RECORDS +-
itE": i547 - Ei - AF; - i oi:osi - NOTicE- OF-iNHERiTANCE - TAit APPRAiiEMENT: - ALLOWANCE-OR - - - - - - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GRACE M FILE NO. 21 06-0901 ACN 101
.
;
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISE"ENTI ALLONANCE OR DISALLOWANCE
Of DEDUCTIONS AND ASSESSttENT Of TAX
BUREAU OF INDIVIDUAL TAXES
IllERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 171Z8-0601
DAVID A BARIC ESQ
OBRIEN ETAL
19 W SOUTH ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 17013
ESTATE OF GRIFFITH
.
REV-I547 EX AFP (06-05)
GRACE
M
( ) CHANGED
DATE 12-04-2006
APPROVED DEDUCTIONS AND EXEMPTIONS:
21280.00
9. Funeral Expenses/A.. Costs/"isc. Expenses (Schedule H) (9)
10. Debts/~rtpge U8bil1Ues/Uens (Schedule I) UO) 140.256.00
11. Total Deductions (11)
12. Net Value of Tax Return (12)
13. Charitable/Govern.ental Bequestsi Non-elected 9113 Trusts (Schedule J) (13)
1~. Net Value of Est.te SUbject to Tax (l~)
NOTE: I~ an asses...nt was issued previouslY. lines 14. 15 and'or 16, 17, 18 and
r~lect ~igur.s that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
IS. AItowIt of Une 1~ at Spousel r.t. US)
16. Aaount of Line I~ t.xabl. .t Lineal/Class A r.te (16)
17. AItowIt of Line I~ .t Sibling r.ta (17)
18. Aaount of Line I~ tax8ble .t Coll.teral/Class 8 rat. (18)
19. Principal Tax Due
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Estate (Schedule A)
2. Stocks and Bonds (Schedule 8)
3. Closely Held Stock/Partnership Inter.st (Schedule C)
4. Mortgages/Not.s Recelvabl. (Schedul. D)
S. C.shI8.... Deposlts,"lsc. Personal Property (Schedul. E)
6. Jointly Owned Property (Schedul. F)
7. Transf.rs (Schedule S)
8. Tot.l Assets
(1)
(2)
(3)
(~)
(S)
(6)
(7)
.00
1.736.00
.00
.00
5.112.00
36.385.00
.00
(8)
.00 X
.00 X
.00 X
.00 X
AMOUNT PAID
DATE
NUtlBER
INTERESl/PEN PAID (-)
~~(elve~
a. - o1-i)/o
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
EXHIBIT "D"
. IF PAID AFTER DATE INDICATED I SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
NOTE: To in.... proper
cradl t to your ~ountl
....1 t the upper portion
of this f~ with your
tax ~t.
431233.00
167.1i3lt 00
991303.00-
.00
991303.00-
19 will
00 =
045 =
12 =
IS =
(19)=
.00
.00
.00
.00
.00
.00
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $11 NO PAYM~NT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR) I YOU HAY 8E DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)