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PETITION .'OR GRANT 01' LETTERS 0.' ADMINISTRATION
l::I/o/e of tLIO~ I! J0h."1,(,pYJ
also known 0,1 _ '
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----- /OT-W---- Des'eosec/,
Sodol SeclIrlty No. -LLJ, - - '~ 9 00
No,-I::;?l_~~ - e)~
To:
Register of \'I1Jls for the, A
Counly of _U..IvY) /;j>,r,/(I"ovf In the
Commonwealth of Pennsylvania
The pelltlon of the undersigned respeclfully represents Ihal:
Your petltloner(s), who Islure 18 years of age or older, IIppLl!" ~ __ for lellers of administration
-------- --------___ on Ihe eslate of
(d.h.lI.; pendcnte lite; dUrlllllC llh\Cllllil; llurullle mlnorllllle)
Ihe above decedent.
l)ccendenl WIIS domiciled III delllh In _ q U':'YI ~~;;.J ,t '1 ~o~~./en{l\);anl;O~/' /
IILL__lllst fllmlly or prmciplIl residence lit U D (Chi.'LCb.... <, i?J ,I,
(11'1 street, lIumber and munlcl'lallly)
l2ecendC~lheli:({? ""-r:- y~lTS,of ug;! djed Alt!uem1/.yH~3 /J /1 ' 19 13 ,
al 770 '(')0 ( 1:1Y, (' I, K.0- - "CO ,/)1 /) ~( ~
.., I r r
Decendenl at dellth owned properlY wllh eSllmuled values os folllows:
(If domiciled In Po.) All personal properly
(If nol domiciled in. Po,) Personal properlY In Pennsylvania
(If not domiciled In 1'0,) Personal properly In County
Value of real eSlal,: in Pennsylvania
situated as follows:
$ 5'"0
$~
$~'
$ D
Pelltioner__ after a proper search IIIL ascertained Ihal decedent left no will and wal survived by
the following spou'e (If any) and heirs:
!ll?t')C\ r ,%'hn ~Y)
J:!af'o{i;tr;;._(ihVJ ~
.f.:Qd~ r
Resldoneq / II AI
S').() L"'Jt(;r!J}fr't~7R . !:!'
1\J<J/ISVi/\ I ,17 ~(d \
THEREFORE, petltloner(s) respectfully requesl(s) Ihe grant of let/ers of admlnlslratlon In Ihe
approprlale form to Ihe undersigned,
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
OEPl1.60001
IIAPRISOURC1, rA 11120,0001
,.
NO. AA 2114 ,44 IlEV,'''' EX 111"61
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
RECEIVED FROM:
I"
ACN
ASSESSMENT
CONTROL
NUMBER
't'
AMOUNT
BANKO STEPHEN L JR
POBOX 9S2
101 PINE ST
HARRISBURG, PA 17108-093e
101
$'Il,'I,S.'i'P'
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ESTATE IN ORMATION:
. FilE NUMBER
ilf-1991.f-OOlolit "IiN-~li'1-i,Q4l,JOh.---..--
NAME 0 DECEDENT (lAST! WIRST! (Mil
--JOldMiON--tlR-I-AN-P.
DATElin;AYMENT
'POSTMAtf~ftq7
COUN~O"'OO
TOTAL AMOUNT PAID
.'2.743.92
--CUIlIlffi Rl.. (\ND----
DATE OFDE T
Y&" 'j'> Ii' .' VZ
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RECEIVED BY I I!. ( I ,,> " .
MARY C. 1,." 18 / ,;1,//1' ;1f:1-
REGISTER OF WILLS "j /"'~U.' / I
. . I
..,-... ........'-_.....~......_. ....._....._u_-,.-._-_..-~--r--_.,
i
REMA
'719:1
STEPHEN L 9ANKb JR ESQ
SEALCHECKII 10E!Se
I WCiIf,TLFl 01' WILLS
-'.--- -,----.--.--- ~~,...... -~.. ..-.- _...~....- - -...- _.-. ..-.'_.-.. .-. -..- .... .~.. .,.-...-... -
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R. JAMU II&YNOUlH, JR.
JOlIN /lAVAl
MlCIlAILM.IWlOWIKl'
1TIPlIIH.. JlANl(O,JR.
110111. KaOU
IAIIIIV A. KaONl1IAL
LA\JI\AL&." JW(lIIo1TAIlII
MlCIlILI J, malii'
REYNOLDS & HA VAS
A horuMotw.CClUOIAT1Ofl
AnollNIYlAND COUNIlI.OIII AT LAw
101 PII'II SrIIIIT H
Pilar Orne. Box 931 '
IIAIIIIIIOI1ll0, PINNIVLVANIA 17108.093'1
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Junn 23, 1997
'97 ,JGi'lZJ P~:11
ell
CWI'
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Hand Delivered
Mary C. Lewis, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, Pennsylvania 17013
Rei The Zstate of BriaD P. JOhDIQD
rile No. 1"4-00024
PA rile No. 21'4-0024
Our rile No. 583-1
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Dear Ms. Lewis:
Enclosed is a check in the amount of $12,743.92 in
payment of inheritanoe tax on the above referenced Estate. At
the time of death, the deoedent was insolvent. It was only as a
result of a tort settlement that there became a taxable estate.
The inheritanoe tax return will be filed in very short order.
However, in order to avoid any interest on the amount of the tort
payment which was received and deposited after 4:00 p.m. on
Friday, June 20, 1997, I enclose the above referenced check.
Should you have any questions regarding this matter
please feel free to contact me.
SLB,Jr.lsdq
lYfours,
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Enclosure
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'Cflllllod II .CI... TrW~" II)' llot N.Uaullloatd .IT.... ~
A rtftMJtvaola......... C_ A_ Atto<Y
I. Roal E.lalo (Schodule AI ( 1) ,~_..-=9_-=-_~'~_n
2. Slack. and Bond. (Schedule B) ( 2) ~__~_~~_O_-::~_______
3, Cla.oly Hold Slock/Partno"hlp Intere'I(Sch.dule q (31 _ ___=-O-:...~___~___
4. Mortgage. and Nole. Recolvable (Schedule 01 ( 41 ~n_..~::Q:-:n__'n~___
5. Ca.h, Bank Depo.lts & Mlscollaneou. Pe"onol Properly( 5) ~__3_~JJ5JLO____
(Schedule E)
6, Jolnlly Ownod Properly (Schedule FI ( 6) ~'__m~:-:_Q.:____,___
7, T,an.fe" (Schedule G) (Schedule L) ( 71 __~__.:~~____
8, Total Groll Auets (Iolallino. 1.7) ~
9. Funoral Expen.o.. Admlnlllrollve Co.ts, Mlscelloneou. ( 91 ~__.1()_2~~lQ~..1!Q_
Expon.o. (Schedule H)
10. Dobt., Mortgogellabllltlo., Lie.. (Scheduloll 110) ,_10.009
11. Total Doductlon. (10101 line. 9 & 10)
12. Not Valuo 01 E.tal. (Ii no 8 mlnu. line 11)
13. Charitable ond Governmental Beque.ts (Schedule J)
14, Nol Value Subloct 10 Tox (line 12 mlnu.llne 131
15, Amounl of Iin. 14 loxoblo 01 6% role
(Include value. from Schedule K or Schedule M,I
16. Amounl of line 14 laxablo at 15% ralo
(Includo value. from Schedulo K or Schedule M,I
17, Principal tox duo (Add lax from line 15 and from Iino 16.)
18, Crodlts Spou.al Poverly Credit Prior Paymonll DllCounl Into...t
~---------~~,--,- + ----~--,---~.. - + -...----- - ---~-
19. If Iino 18 I. grealer than line 17, enlor Iho dllleronco on line 19. Thl.l. the OVERPAYMENT,
110
20. If line 17 I. greater than Iino 18, enler Ihe dlllere.co on line 20, Thl. 1.lhe TAX DUE.
A. Enlor Ihe Inlero.1 on tho balance duo on line 20A.
B. Enlor Ihe 10101 of Iino 20 ond 20A on line 20B, Thl. Is Ihe BALANCE DUE.
Make Chock Payabl. ,., '!..gll'.r .f Willi, Ag.n! _
.... IIIURI TO ANIWIR ALL QUIITIONI ON RIVIRII' 1101 AND TO RICHICK MATH....
Under penn"les of perjury. I declare Ihall have IKomlned Ihl1 ,elurn, Indudlng accompanyIng Ich,'dull1 and Ilalemenh, and to lh, bell of my knowledge and b';n;f,
III, true, correct and comple'e. I d.clc.r. Ihnl all 'tal 1111011 nOI been reported allrul mark.t value. Oeclaratlon of prepare' olh,r than lh, p.rsonal repr...ntollve II
blo~d ~E~~~~::~;~~;~h~i~ kno:"!!'!2~Rt!Z-----_-----17-----T-----'----- om-
nll ~~?:;~fA1i'ir- - _e^f~it/f~/: Ihg 1!/'Jffb~LjJt&l{~4G]..tc.-- "I#~,j ~ /q if 1
.
AEV.I500E~+ 111,91)
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
.OlDATIIO.DIATHAm.12/31191 CHICK HI..
I' A II'OUIAL
I'OVI.TY C.. DIY II CLAIMID 0
fill HUM...
PA File No. 219_-002_
COUNTY CODE VE~R NUMBER
~'I~ .~
~.1:~'~{*j:!,
COMMONWEAltH Of PENN!.YlVANIA.
DEPARTMENT Of R!VENUE
DEPT. 280601
HARRISBURG, PA I7IJ8.0601
ME (lAST, mST, AND MIDDlE INITIAl! N
JOHNSON, Brian Paul Bl ue Ridge Haven West
o IAISECURffYNUM'E'---'-----rArrormfii----1DAfEOfB,.,-Rf\'---- 770 Poplar Church Road
19l-JI8-3906 11/2'(/93 OS/27/5'( Camp 11111, Pennsylvania
-----~--- _.._~_______ CO~~L-o
lCJ 1, Original Rolurn [J 2, Supplomenlal Relurn rJ ~,
[] 4. L1miled E.lalo [140. Futuro Inlere.' Comproml.e [] 5,
(for dole. of deolh after 12.12.82)
o 6. Docedenl Died To.talo [J 7. Decodenl Malnlalned 0 living Tru.t
(Altach copy of Will) (Altach copy of Tru.tl
AU COIR.IPONDINC. AND CONFIDINTIAL TAX INFORMATION IHOULD II D.RICTlD TO,
M - O. iIT1fMAILlNO ADDRESS
l70ll
..Q. B.
Remainder Relurn
(for dolo. of dealh prior 10 12-13.82)
Federal E.lolt Tux
Relurn Required
Tolal Numbor 01 Saf. Dopo.lt Bo...
Mrs. Anita K. Johnson
520 West Spring Valley Road
Wellsville, Pennsylvania l7365
l! ON NUMBER
7171 '13?-3]115
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I B)
387.~00
(151--.21.2-.J98.60
(11) l75.l01.40
(12) 2l2, ,98.60
(13) -0-
(14) 212 ..3.2!L 60
" .06", --ll.....111.!LL_
(161__.________
_." ,15 =
(17)
l2 .lli...9.2..___
ClH'ck 111'11' .f you flft' fl'qul'\llII{l II It.fund 01 YOlll OVl'lpUY"H'1l1
11 B) _.__1?.....lli...9?
1191 __-=-O::-
(201
(20A)
(20B) ____u__.::O:-
L
_.__~______o._...__o_....______ ___________ ____0."_.____... ..__. ._._.______._.____~_____...____
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (~, IN THI
APPROPRIATE BLOCKS.
1. Old decedent make a transfer and:
o. retain the Use or Income of the property transferred, .......................................
b. """ 'h. ",h, '0 d"",ot. who ,holl "" 'h. p"p"'Y "",f""d oe It, I""",
c. retain a reversionary interest or ........"..............."..................................".....
d. receive the promise for life of either payments, benefits or care? .......................
2. If d.oth "'''"d " oe b.fo" O".mb" 12, 1982, did d".d." with I, 'wo Y""
preceding death transfer property without receiving adequate consideration? If death
occurred after December .12, 1982, did decedent transfer property within one year of
death without rocelving adequate conslderafion? ..........,..............................".......
3. Old d".d." ow, " '" ,,," foe' b", Ott,"", 0' hi, oe h" d,,'hI......................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
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SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
,,__, _ Ple~,-,! PtI~!_ O!..!le~__
filE NUMBER
..__..__,2.19q::-0021~_m______,____
COMMONweAlIIlOf PENNSYLVANIA
INHUITANCI TAX utUIN
____ _u__!lIl~!~-'-"-!mIW
ffiA'ffOf
JOHNSON, Brian Paul
LAfp~p!.r~}lnll;:;~;!~.~Jlhih~'Rlghl-~(5'~~~!~~~~~:~~i~~ ;il~~~~.~.;.d:_~~. .~.(.~~~~~~..Fl__
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATI OP DEATH
'--"-' ...._--------_._-----,----------_.~--._-_._-_._.__.__...:--,--....-:-..
1
Oash
387,500.00
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IAllach addlUonal BY, 1/ )C 'I" Ihuh If mOlD lpnco II need"q
UY.Ul!tKtI1.l.,
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COMMONWEAlTH OF PENNSYlV^NIA
INHERITANCE TAX RETURN
RESIDENT DICIOINT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
ESTATI Of
JOHNSON, Brian Paul
Plio" P!'.nl or TVp!
ru NUMBER -
__ _._ __ 2l94-0024
ITeM
NUMBER
A,
DESCRIPTION
AMOUNT
1.
Punlral IMplnllsl
Harrisburg Cremat1.on Society
705.00
2.
Marker, grave open1.ng charges
(Franklin ChurchCemetary)
670.00
B. Admlnlsl,atlVl Cas"'
4.
C.
1.
2.
3.
4.
5,
6.
7.
8,
---
1.
Per,onal Repre,enlatlve Commi..lons
Social Security Number of Porsonal Ropresontatlve: ___'.
Vear Commlllloll' paid ______.____.__..._ ..u___._,
-0-
2,
Allorney Fees -- to prosecute 11 tigation and to
adm1.nister Estate (Reynolds & Havas)
Family Exemption
Claimant __'_..___,__mm .._.._..,__ RelatlaOlhlp
Addre.. of Claimant 01 decedenl" doath
-0-
96,875.00
3.
Slr88t Addrell ,______,____,____ __.._____,,______
City ____.-____..___._..___....._u_m___.Slalo _____~_ Zip Code~
Probato Feos
3l.00
MI,elllanlous Explnlel1
Litigation expenses prosecuting tort claim
and to administer Estate (Reynolds & Havas)
6,820.40
TOTAL (Also enlor on line 9, Recapltulatlonl
(If mOlllpael II nlldld, In..,1 addlllonalsh.... of saml 1111.)
$l05.l01.40
I( /, I ~ I , II. I J 111
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COMI,(OtlwlAllH 0' 'fNN~HVMll'"
IHHlllfANct fAlC U1UIH
1111l~!H' OICIOtH'
SCHEDULE J
BENEFICIARIES
ESTATI Of
JOHNSON, Brian Paul
PILE NUMBER
2~94-0024
--_.__.~--_._._._..._-_.-._--_..._--_.._------
ITEM
NUMBER
NAME AND _.DDRISS Of BENEPICIARY
RELATIONSHlf
AMOUNT OR
SHARE OP ESTATI
A, Ta,ablo B.qu..h,
1.
Anita K. Johnson
520 West Spring Valley Road
Wellaville, Pennsylvania l7365
Mother
50.
2.
Harold Gene Johnson
Post Office Box 49
Dillsburg. Pennsylvania
Father
50.
l7019
ITEM
NUMBER
NAME AND ADDRlSS OP BENEPICIARY
AMOUNT OR
SMA.RE OP ISTATI
B. Charltabl. and qavorn",ontal Boqu..",
1.
~"-r-._--
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (AlIa ontor an line 13, Rocapllulal/an) S
(If molO 'pact I. "..ded, InlOll addltlo"al.hoolo of .ame .110'
/LI-/iJ-/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAMES
INHERITANCE TAX DIVISION
DfPT. 210601
HARRI~BURO, PA 17120'0601
NOTICE OF INHERITANCF. TAM
AppRAISEHENT, ALLOWANCF. OR DISALLOWANCE
OF DEDUCTIONS AND AS'ESSHENT OF TAM
DATE
UTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ANITA K JOHNSON
520 W SPRING VALLEY RD
WELLSVILLE PA 17365
07-15-1998
JOHNSON
11-27-1993
21 94-0024
CUMBERLAND
101
A"ount R..ltt.d
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IIHIU II A" C".'"
BRIAN
P
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MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
iii"v:isli'"E'lf.AFP"iiiF9'iT"iiii'r"iCE"ciF"YNHEiiifAifcE"YAX.APPRA"mifE'iir;-ALLciiiANCE"iili.................
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF JOHNSON BRIAN P FILE NO. 21 94-0024 ACN 101 DATE 07"15-1998
If .n .......ent wa. i.suad previou.ly, line. 14, lS .nd/or 16, 17 .nd 18 will
refllct figur'l th.t include the totel cf 61h re~urn. ...e'lld to d.te.
ASSESSMENT OF TAXI
15. A..unt of LinN l~ ot Spou..l roto 115)
16. Aoount of LinN l~ to.oblo ot LinNol/Cl.o. A roto (16)
17. Aoount of LinN l~ to.oblo ot Coll.t.rol/Clo.. B roto (17)
la. principol To. Duo
TAX CREDITS I
pAYHENT
DATE
06-23-1997
TAM RETURN WAS. I X) ACCEPTED AS FILED
RESEnVATION CONCERNING FUTURE INTEREST . SEE REVERYE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rool E.toto ISohodulo Al
2. Stook. end Bond. (Soheduh B)
3. Clp.oly Held Stook/portnor.hip Intor.ot ISohedul. C)
~. Korteogoo/Noto. Roooivobl. ISohedul. D)
5. r...h/Bonk Dopo.ito/Hioo. Por.onol Prop.rty ISohodul. E)
6. JointlY OWned Proporty ISohedulo FI
7. Tron.foro (Schedul. II
a. Totol huh
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Funerol E.pon.oo/AdM. Cooto/HI.o. E.p.noo. ('chedulo H)
10. D.bto/Hortgogo Llobllitioo/Llon. (Schodulo II
11. Totol Doduction.
12. Not Voluo of T.. R.turn
13. Chorltoblo/ecvorNnOntol Boquo.to) Non-oloct.d 9113 Tru.t.
l~. Not V.luo of E.tot. SUbjoot tc To.
NOTE I
RECEIPT
NUllBER
AA211444
DISCOUNT I + I
INTEREST/PEN PAID (-I
.00
I ) CHANGED
11)
121
(3)
(4)
15)
161
(7)
.00
.00
.00
.00
387.500.00
.00
.00
lal
(9)
(101
105,101.40
70,000.00
1111
112)
1131
11~1
ISohodulu J)
,00 M .00.
212,398.60 M .06.
.00 M ,\5.
11~)
AttOUNT pAID
12,743.92
BALANCE OF UNPAID INTEREST/PENALTY AS OF 06-24-1997 TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOrAL DUE
. IF pAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
NOTE. To in.uro proper
credit to your oocount,
.ubolt the upper portion
of thlo foro with your
to. poyoont.
387,500.00
171;.101 6n
212,398.60
.00
212,398.60
.00
12,743.92
.00
12,743.92
12,743.92
.00
3,157.01
3,157.01
IF TOTAL DUE IS LESS THAN 81, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.)
N tiit
'0 If)
,'1 ,- "
:.' ~ ;::~ .~ , "
. \'
\D :'l
.-
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:l
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a: a:
RESERVATIONI Elt"IS of dtoedent. dyine on or blfor. o.o..bIr 12, 1"1 .. If InV future Int.r..t In t~ II'at. I. tr,",f.rred
In po.....lon or enjo~t to el,.. I (00111'lr,.) btneflollr... of thl decedent .ft.r thQ Ixplretlon af InY 1"lt. for
11'. or for y..r., thl Co..onwetlth herebY IKPr...lv r...ry.. tht rllht to IPPral.. end ,1..1. trlnlf.r JnhlrltlnOl lax,.
at thl l",'ul Cl... . (ooUI',r.U rat. on env .uch futuro Interllt.
_Of
NOTJCEI To fulfUl the: requlr...nt. 0' SecUon 21"0 (', thl InhlrJtPOOI and hl"" TllC Aot, Act 21 of 1995. (72 P.S.
boUon 9140),
PAVtENTI DetltCh thtl top porUon of this NoUel .00 ..U with your Plv.en' to thl Aqlltlr of NUll printed on ttw rIver,. .1..
--Hok. chid< or ...... ordor .IYobl. tOI REGISTER OF MILLS, AIlEHT
Rf1UN11 (CR) I A r.furld of . tlX oredlt, which Nil not r.que.tld on the Tal( A.turn, lay be requelttd by oOllPlaUOI IW1 '"Appllo.tlon
for Rlflond af Penn'Yh'..,lt InhlrltlnCll lOCI Elt,tt TIM'" (REV-IUS). Appllcltlonl' .rl IVIUablt .t thl O,fJClI
0' thl KIII.t.r of Willi, any of the Z' R.v~ DI.trlot Offlc.., or by cllllng thl 'plaltl Z.-hour
enlWlrlng IIrvlo. ~r' f~r fori' orderlngl In Ptnn'YI~enil 1-100-562-2050, out.lde Ptnn.ylVlnll and
within locII Hlrrllbura .r.. (711) 717-1094, TOIlI (717) 772-ZZSZ (lit.rlng I.,.llred Only).
OIJECTJOHSI Any Plrh' In Int.r..t not ..thUed with thl appr.iHHOt, tl1OWlnCI1 or dhaUowtnO' of dtduotion., or ..H....,..t
0' tlM (Inoludlng dlloount or Int.r..tl .~ shown on thl, Notic. lU.t objlot within .IMty (60) daYI of rlG.lpt af
thlt Notlo. bYI
"'wrlUen prott.t to thl PA o.pnrtlttflt of Rtv,",., Board of App.ah, Dir't. Z8lOZI, Hardeburg, PA HUI-IOU, OR
....llCltlon t.o haVI thl ..u., detlrllned at locHt of the locount 0' thl per'OMI r.,r..."t.tlw'j OR
....tppe.1 to thl Orphan.' Court.
AIlItIM
ISTRATlVE
C_CTlDHS ,
FlGtUtI Irror. dl.aowlred on this ........nt .hould be tddr....d In writing tOI ~A Otplrt.-nt 0' Rlvenue,
aur.., 0' Indl~lduIIl TlMII, ATTNI Po.t A......."t Rlvl.w Unit, Ottpt. ZlD601, Htrr!lburg, PA 17118-1601
Phone (717) 787-6505. S.. p", S 0' thl booklet "In.trt.lCUon. for Inhlrltenct T'M R.turn for I Rllldlnt
DHtdtnt" (REY-UDl) fOl' ., 'kpllOltlnn of IldIIlnlttrtUv.ly oorr.otabl, .rror..
DIICIlUNl.
If any t~ riut I. ~.Id within thr.. (,) calend.r ~th. .ft.r thl decedent', de.th, . flv. perotnt (S~) dl.oount of
thl t'M plld I. Illowed.
The ll~ taM 8InIltY non-p.rtlolpltlon Ptnllty I. coaputed on t~ tottl of the tlM end Int~r..t ......Id, Ind not
plld blfort Jenuary 18, 1996, thl ftrtt dty IU.r tlM end of thl tlX ""'h' period. Thlt non-PJrUolplUon
""'lty II .....Ilbl. In thl .... IlMtr Ind In thl tlM .... U" p.rlod I' you woutd IP~II the tlM lOCI Int.r..t
thet he. bMn ......ed II Indlcltld on thlt noUo..
PENALlY,
IMUllEl1.
Inter..t II ohtrttd beginning with flrtt dty of dellnqutnoy, or nine (9) ItOf'Ithll and one (1) d.y frOll the date of
delth, to thl date of PIIYHl"lt. T'MII whloh bee... dtllnquent btlfore Janulry 1, nlz be.r intlrllt It thl ratt af
.IM ('~) peroent per tnnUI c,loulltld .t . dillY retl of .OU016.. All tikI. ~Ieh bIo... delinquent on end Iftlr
JInuIrv 1, 1912 will bier Int.r..t It . rlta which will Vlry frOll calendar y.er to o.llndtr y..r with thtt r.t.
~ by thl PA DeplrtHnt of RIYIOUI. The IPPlIoDbla Int.rllt retll for 1962 through 1991 .r"
X!!t Intlr..t Rlt. D.llY Int.r..t Feotor X!!r Interllt Rtt. Olllv Int.r..t FlOtar
1911 lOX .00054a 1917 9X .00DZ47
1915 16X .000<51 1911'1991 m .00OSOI
1914 IIX .000501 1991 OX .000247
\915 lSX .00OS56 199s-1994 7X .000191
\916 lOX .000174 1995-1991 9X .000147
....Inter..t I. o.loulltld .. follow"
IltTERUT . BALAHCE OF TAX UIIPAIU X HUHIER OF DAYS DELIHQUElIT X OAILY IltTERUT FACTOlI
-"AnY Hotl04 I..ued Ift.r thl tlM btoOllI dfllnquent wl~l r.fl.at en Int.r''lt olloul.tl~ to flfttln Clll dlYI
blwonG thl dlt, of the ...........t. If P'YMnt It IIdt Ift,r the Inter..t OotlPUtlUon dat. .hown un thl
Notlot, IddltlOAlI Iht.r..t IUlt be o.loullttd.
Fl / SJ, .- if
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
BUREAU OF INDIVIDUAL TAMES
lHRITAHCE TAX PIVISIll'l
DEPT. t80601
HAR!tISBURO, PA 111Zba0601
C/
'*
IIHIII II an ,".m
DATE OS-04-1998
ESTATE OF JOHNSON BRIAN P
DATE OF DEATH 11-27-1993
FILE NUMBER 21 94-0024
COUNTY CUMBERLAND
ACN 101
L Aoount..!!nlttod J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT liOUSE
CARLISLE, PA 17013
ANITA K JOHNSON
520 W SPRING VALLEY RD
WELLSVILLE PA 17365
NOTE. To In Iura ~ropor orodlt to your oooount, 1~lt the uPPlr portion of thll forn with your to. poy.-nt.
CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iikV:iii9-:i-iif-AFP""iiiF97-,--m-iii-iNHE;({T"NCiE'-i'iix-RE-cioRD-"j)J-USi'Hriilr-Iiii-----.,------...---m_-m---
ESTATE OF JOHNSON
BRIAN
P FILE NO. 21 94-0024
ACN 101
ADJUSTHENT BASED ON.
VAI.UE OF ESTATE I
1. Rool Eltoto ISohedulo AJ
2. Stookl end Bon~1 ISohedulo BJ
S. Clololy Held Stock/Portnerlhlp Intorolt ISchodulo C)
4. Hortgo~I/Notol Rooolvlblo ISchedulo OJ
5. COlh/Bonk DopolltI/HI.c. Porlcnll Proporty ISchodulo EI
6. Jointly awnod Proporty ISohodull FI
7. Trenlforl ISohedulo OJ
8. Total Allotl
DEDUCTIONS AND EXEMPTIONS I
9. Funeral Exponlol/AdMlnlltrotlvl COlt.1
Hilcallaneoul Expan... (Schedull H)
10. Dobt./Hortgo~ Llobllltlol/Llln' (Sohodull I)
Totel Doduotlonl
Net Value of To. Roturn
Charltab10/0ovornalntal Boquo.tl) Non-ollotad 9113 Tru.t.
Net Value of Eltotl Subjoot to Tax
ADMINISTRATIVE CORRECIlON
(1)
(2)
(3)
(4)
(5)
(6)
(7).
.00
,00
.00
.00
3S7.500.00
.00
.00
(8)
(91
(10)
105.101.40
70.000.00
Ill)
(12)
(13)
(14)
11.
12.
13.
14.
TAX:
15. Aoount of Line 14 at Spoulal rlto
16. Aoount of Line 14 te.able at L1neal/C1... A rota
17. Aoount of Line 14 ta.ablo at Ccllataral/C1111 B rata
18. Principal Ta. Duo
TAX CREDITSl
PAYHENT
DATE
I Sohadulo J)
1151
1161
l17J
.OOM,OOa
212.39S,60X.06a
,OQM,15a
(18)
RECEIPT
NUMBER
DISCOUNT I.)
INTEREST/PEN PAID 1-)
AItOUNT PAID
06-23-1997
06-23-1997
AA211444
WRITEOFF
.00
.00
12.743.92
3.157,01
TOTAL TAX CREDIT
BALANCE OF TAX -DUE
INTEREST AND PEN.
TOTAL DUE
DATE
08-04-1998
387,500.00
175.101.40
212,398.60
,00
212.398.60
.00
12.743.92
,DO
12.743.9?
12 743.92
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LEaS THAN fl, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR IHSTRUCTION$.J
PAI'IIEHT'
DttflOh thl top portion of this NoUel tInd ,alt wUh your PIYNf\t lade Plylblt to the n... end eddrll.
printed on the r.v.r.. .Ide.
-- Hok. .heck .r 1<<1I, .rdor ...ob1. t., REGISTER OF WILLS, AGENT.
REFUND (CR)I A r.fund of . tax orldlt, which WI' not r.quelttd on the 'ax Rtturn, ..y be rtqOllt,d by c~l.tlng 10
"Application for R.fund uf pennsVlvania ]nt~rltanc. Ind Elt.t. l.K" (REVel!l!). Applloations .r. pv.lllbl, It
1he OfflC'l1 of the R,.ht,r of Willi, any of the 23 AIVlnue Dhtrlet Offlc.. or 'rOIl the hp.rtMnt', Z4"hour
.oINtr.", ..rvlol ~r. for for.. orderlngl In Penn'vlven., 1"800-]62"2050, out,lde P.nn,ylvlnll
end wUhln lue;ll Hurhburg Ir.. (717) 187-8094, fDDI (717) 772-2252 (H..rlng J.,..lr,d only),
RE'~V
TO,
Que,tlonl r,glrdlng .rror. ~ont.lntd on thl. notlcl should be addr....d tal PA Depart.."t of Ravlnut, lurllU
of Individual laxI', ATTNI P01t A.......nt R,ylew unit, Dept. 280601, Hlrrl.burg, P. 17128-0601, Phone
17I7) 7&7-65'5.
DISCOlIItY'
If InY tl~ due I. PIld within thr.. (5) cIllndar lonthl after the decedentll dllth, I flvl Plroent C&X) dl.count
of the tl~ plld I. allOWld.
PENAL TV,
The 15X t.~ aane.ty non-partlolpatlon Plnalty I. coaputad on tha totll of the tl~ Ind Int.r..t .....Ied, Ind not
p.ld b1for. JenuafY 18, 1996, the flr.t day Ifter the end of thl ta~ MmI.ty period.
INTEREST'
tnt.rllt h crn-reed balllMlng with flr.t day of delinquency or nil'll (9) IIOOth. and OM (1) d.y frot! thl etata of
cloth to thl date of paYII"t, Te~1I which bec... dlllnquent b1for. Janulry I, 1982 belr Intarllt It thl rat. of
al~ (6X) perc.nt per ~ oaloulatad et . dally rat. of .ODOI6~. .11 ta~'1 which boo... dlllnqutnt on .od aft.r
J.ouary 1, 1982 will bear Intar..t et a rat. which will vary frol cal.nder y.ar to cllander y.ar with thlt rlt.
ennounc.d b~ the PA o.partalnt of RaVlnue. Tho appllcabl. Int.r..t rlt.. for 1982 through 1998 ar..
Velr Interllt Rat. DailY 1nt.r..t Faotor Vllr Inhrllt Rat. Dally Int.re.t Flotor
-
19&1 I'X ...054& 19&7 91 .0"1~7
19ft! 16X . ...~sa 198&-lm m ...OSOl
198~ IIX .0110301 19'11 91 ."01~7
19&5 UX .000356 1993-1994 7l .000191
19&6 I'X .000274 1995-199& 9X .0..1~7
-.lnt.r..t II calculat.d I' folloWI,
INTEREST . BALANCE OF TAX UNPAID X NUnSER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlc. 1,.UId .ft.r the ta~ b1c~. delinquent will r.fl.nt In Intar..t calculation to flftlln (15) day.
bayond thl etat, of thl ......Nflt. If p'YHnt It .Ide Ift.r thl Intora.t ooaput,Uon deta .hown on thl
Notlc., addltlontl Int.r..t IUlt be cal~l.t.d.
ftIV.1410!)(If.NI
'*'
COMMONWEAL Tti OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXEB
DEPT,280801
1 . 0
INHERITANCE TAX
EXPLANATION
OF CHANGES
OECEDENrs NAME
JOHNSON, BRIAN P.
Martha Miller
FILE NUMBER
REVIEWED BY
ACN
2194.Q024
101
SCHEDULE ITEM
NO.
EXPLANATION OF CHANGES
INTEREST HAS BEEN ABATED FROM THE DATE OF DELINQUENCY.
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COMMONWEALTH OF ~ENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
C-
BUREAU OF INDIVIDUAL TAKES
INHERITAHCE TAX blYISIOH
DEPT. Ift06Dl
HARAISIURO, PA 17128-0601
IINm""'IIJ.t11
ANITA K JOHNSON
520 W SPRING VALLEY RO
WELLSVILLE PA 17365
DATE
ESTATE OF
DATE OF DI!ATH
FILE NUHlER
COUNTY
ACN
,',',
F-
10-13-1998
JOHNSON
11-27-1993
21 94-0024
CUMBERLAND
101
AIOOUI'lt R...1thd
-
BRIAN
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE. To in lure proplr oredit to your lecount, lubMit thl ,~per portion cf thil fcrM with your te. pey..ot.
CUT ALONG THIS LINE ~ RETAIN LOWI!R PORTlOIl FOR YOUR RECORDS ....
REy:ijili'nX--AFP--iiij-:m-------iiiiii-iiiifE'RITANcE"-filx--iitiiiEi(ftWiiF'-iliicioiiifi--iiiiiu------------m-m
ESTATE OF JOHNSON BRIAN P FILE NO.21 94-0024 ACN 101 DATE 10-13-1998
THIS STATE HE NT IS PROVIDEP TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAK DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 08-03-1998
PRINCIPAL TAX DUE,
12,743.92
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
06-23-1997
06-23-1997
RECEIPT
NUMBER
AA211444
WRXTEOFF
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
.00
AMOUNT PAID
12,743.92
3,157.01
N
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. ,
"
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
12,743.92
. .00
.00
.00
cc L.:
.
p\
,10 .
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(JD
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN tl,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. I
P
PAM""
o.tlch the top portion of thh Notjol .od lubIllt with your Plvant udt p'Wlble to the "... end Iddr...
prtnted on thl rlv.r.. 'Ide.
-- If REnDE", DECEDE"' uk. chock or .ono, ordor p.,.bl. to, REGISTER OF WILLS, AGENT.
.. If NOH-RESIDEN' DECEDEHT .ok. chock or....., ordor p"obl. to, COlttOHNEALTfI OF PENNSYLVANIA.
REFlICb (CRll A r.f...-d of . till (Ir.dH, which WI' not rlqutlttd on the TalC Mlturn, lay be r.quested by cMPhtlng In
"Appl1cetlon for A,fund of Penn.ylvanle Inheritance end E~t.t. Ta~" (REV-l~13). ",ppllo.tlon. Ir. IVIlllbll at
thl Offlol of thl Regl,t,r of Willi, eny of the Zl RtVfOUI DI.trlot Offlc.. or fr~ the n.p.rtwent'l t4-hour
In'wtrlng ..rvlel ou.btr. for 'or.. orderlngl In Pennlvlvlnl, 1.800-362-2050, out. Ide Pennsylvania
WId wUhln 10011 H,rrhburg .r.. (117) 187-8094, TOOl (117) 712-2252 mnrlng hlp,lr,d only),
REPLY 101 Question. ...gardlng .rror. conttlned on thh notiCI should bt IddrulOd tOI PA [).Ipert..", 0' R.venue, IurllU
of lndlvlduel l.~e', ATTHI po.t A......tnt Rtvltw Unit, DtPt. Z80601, Harrllburg, PA 11128-0601, phone
(717) m-~50S.
DISCGUnI If InY t.~ due II paid within three (3) cahndar .ooth' .'tlr the d.c.dentt, Math, a flv. percent (5:0 dhoount
0' the t.~ paid I. alluv.d.
PENAL TV. The 15X t'K .-ne,t~ non-participation penalt~ I. coaputed on the tot.1 of the t.~ ~ Int.r..t .......d, and not
paid blfor. JlM'lUIr~ 16, 1996, the flr.t dlY Iftlr the .nd of the tl~ MOI.tv p.rlod.
INTEREST 1 tntar..t 11 chtro-d blglMlng with flrU dlY of d.lInqUlno~, or nloa (9) lonth. and OM (1) da~ 'rell tht dlt. of
delth, to the dlt. of plvatnt. 11)111 which beetMI. d811nquent blfor. JWIU.r~ 1, 198Z belr Intarut It the rlta of
,he (6;() p.reant par 1Ofl... c.lculltod .t a dilly ratl 0' .000164. All ta~1I which bee... dolloquent on IncI .ft.r
J.oulry 1, 1962 will b.ar Intar..t at . ratt which will vary froa calendar yaar to cal.ndar v.ftr with that rltl
ennouncld b~ the PA Depart..nt 0' Rtv.nue, The applicable Inttrt.t ret.. fer 1982 throuoh 1998 arll
V..r Int_rut Rat. D.llv lot. rut Flctcr Vaar Inttrllt Rat. D.ll~ Intar..t Faotcr
19az 20X .000&40 1907 9~ .000247
19U 16% ,000436 1900-1991 llX .000301
19M llX .000301 1992 9X .000247
1985 15X .000556 199H9~ 7X .00019Z
1986 lOX .000274 1995-199a 9X .000247
....lnt.r..t I, calcul.ted ., follow. I
INTEREST . BALANCE OF TAX UNPAID K HU"BER OF OAYS DELINQUENT X DAILY INTElEST FACTOR
--Any Hotlc. II.ued .ftlr the ta~ beo~. dtllnquent will r.fllet en Inter..t calculation to fifteen (IS) d1v.
beyond the data of the ........"t, If PIY1ltnt 11 ude aftlr the Intlrut COIIpUtlUon dlt. thown on the
NotlcI, addltlonll Int.r..t IUlt be calcullt.ct,
!~,,/f;? -y
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
C---
,pM
BUREAU OF INDIVIDUAL TAKES
INHERITANCE TAX DIY IS ION
DrPT. 181601
HARRIIIURG. PA 17118'0601
"NUl III '" tlH1J
Ii, DATE 11-09-1998
1'" ESTATE OF JOHNSON BRIAN P
DAtil OF DEATH 11- 27 "1993
"IV lJ "11 'I" FILE NUMBER 21 94-0024
'~): \ " '.. COUNTY CUMURlAND
MICHELE J THDRp ACN 101
101 PINE STREET Cl'., I AlIOUI\t R..l UN -l
PO BOX 932
HARRISBURG PIPIl~108"0932 " ,
HAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE, To In,uN proper o.....U to your 1I00ount, ......U the ""per portion of thh fore with your t.w p.~t.
CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS .....
itiWiliIWiif"AFP"IOy:m-"----- iiiiii-iilifiiii'fA'iii:if-i'Aif"si'iifiHE"Ni'"OF'-Aiiciciiiiif--iiliii------------------...
ESTATE OF JOHNSON BRIAN P FILE NO.21 94-0024 ACN 101 DATE 11-09-1998
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NA"EO ESTATE. SHOWN BELON
IS A SUHHARY OF THE PRINCIPAL TAK DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT IALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF lAST ASSESSMENT OR ReCORD ADJUSTMENT, 08-03-1998
PRINCIPAL TAX DUE l.
12.743.92
PAYMENTS (TAX CREDITS),
PAYMENT
DAlE
06-23-1997
06"23-1997
RECEIPT
NUMBER
AA211444
WRITEOFF
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
,00
AMOUNT PAID
12,743.92
3,157.01
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DlIE
12,743.92
,00
.00
.00
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS LESS THAN '1,
NO PAVHENT IS REquIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI.
YOU IlAY IE DUE A REFUND. SEE REVERSE SIDE OF THIS FO,," FOR INSTRUCTIONS. I
".'
PAMIlT,
DoIMll till lop portion 0' Ihh Hatl" ond _It olth ....r .......1 Ado pIYob11 10 IhI ... II1d oddr...
prJnted on the r.ver.. .IlM.
-- If RnlDIMT Ill!CrIll!H' ..... _ ot ....Y .rdor PIYobl. '0' REGISTER OF NILLI, AGENT.
.. If HOII-RUlIll!H' Df.UDlH' ..... oh.. .r _, .rdo, ......1. ,., COlltONllEALTH OF PENNSYLVANIA.
RU'-II) (CIUI A r.f\hi of I telC orttdlt. .hlth WI' not r.....'1Ct on 'hf lllC "eturn, IIV' be rflqUl.t.ct by OOIIfIleUno en
"-"I1Htloo for b,Uhd of PtnrlIVIVItIl. InhlrltllMl .wi lit.,. TlIC" (MY-1!13), AppUcetJonl Ire lvaUlbl. It
thl O'floe of ,hit M..htlf of NUlt, II1V 0' the IS M,vlNJI Phtrlot Offlc.1 a" frOll ttM OepartMnt'. Zlt"hwr
."....rll1l ",viOl nulIbtrt far fOl.1 C1rdlrlnll In Pemlvhtnle 1~'OO-162~ZOSO, outside Pem'ylvwrl.
If'Id within IOGII 'Mrrltbt,f" fir.. 0111 ,",""', lIlDI (7111 nz-usz CHNrlng 1..lrf,\! onb),
ROILV TOI QUlltlonl '..1frlll1l er'IIrt contlhtld on 'hit notice lhoold be Iddr...td tOI JlA DtPlrt-.nt of RIVenue, IurllU
of Indlv'MI leICI', A"NI llnlt ...'....nt Nlyl", Unit, Dlpt. Z10601, Hlrrl.burg, PA 171Z8"0601, phOM
11171 /II.....,
DIICOlIfTI If IfIV teN dtM II ,.elel tllthlll th,.. UI olllfWllr IIOf\tl.. .fbr thl dlctdlntt. dleth, . fJv. perant (SX) dllOOl.l'lt
af thl! tIll 111111 It IUowct,
Pt:NALTV, TM ak till "'S"" '"""".rU611'IUO" "lNIllV' It OMPUted on thl tatll of thl hM .m In"r..t .IHINd, end not
,.Id b_fot. ""_MlfV II, I",. U.- first d"V' Iftlf thl .oct of tht hM ...,.Itv period.
INT!1l11, ~ntBr..t II '1"'...11'-111.,1". _Uh first dlv of dlUnquenoy, or nIne (9) aonth. Ind ant (1) dlv frOll thl de" of
....th. tu thl dlt. af I'"v..nt, '1111. which bec;.. deltnquent blfoft Janulrv 1, 1982 bllr Intlrllt at thl ra.. of
.IN It., Ittrt"" ".r "If'" allClUlltlce It " dalh rat. of ,000164. All t'XII which ~ dlUnquent on and after
.Mnuirw 1, I'" .,Ila h.., 1"'If.lt I' I r.t. whlch will virV' fr.. olllndar YNr to cIllndar Yllr with tt..t rite
1fll'W4.MI..1 hv thl ... ""'11't""t af ".v.nuI. ThI eppl1clb1l Intlrllt rlt.. for 1982 through 1998 .,11
VMr In'.,..' ..... kllv lnt.t.lt 'eotor
VNr
Intlfllt Rat.
D.lly Int.r..t Faotar
'tI, ,n ,110104' I",T 9~ .00om
.tll III ....U. '911-1991 II~ ."OSO!
ItM m ,'"111 1992 9~ .0I024T
.tll III .IIUI6 1993-1994 r. .'0019~
.... III ....". I99S-I991 9~ .000241
-~I""r'lt h IIIIUa.t... I' fflllDWII
IHTllar . .ALAHCI: or TAX UNPAID X HUHIER OF DAYS OELINQl1EII1' X DAILY INrEREST FACTOR
"Anv Mot lot '11UId .f'lt t~ tlX ~0It. dlllnquent will r.fltot In Intlr..t oaloulltlon to fifteen (IS) dew.
beYOnd thl de,. uf thl I'NIMlnt. If PI)'IIIt1t 11 udI If"r tho Int.,lIt ootIPUtltlon deto IhatIn on the
MQUH. Iddltlonl1 Int.,lIt "It be Cllou1lttd.
21 - 94 . 24
RENUNCIATION
InReEstateoL_,t()t1~ /? )ohJ?Sfh
I
deceam!,
To the Register of Wills of
G, hi &/ /a".ol
__ County, Pennsylvania.
The undersigned Ao/ rJ be 17..P. chhY)JPJ) 0.!-Av-
of
the above decedent, hereby renounce(s) the right to administer the estate and respeotfully ask(s) that Letters
(),c. lIeI rt7J n ;J -I-/O-/! fn
be Issued to J/ ;11 fa 1(,. ) 6 h rH07 .
WITNESS il~ ""{., c0 /l! : ).<4. ~/'h;;~d this
-I'
~. I...... ~M.uo<.MA . (}1I
. day of ~~' 19.L.L.-"
I
.&.-Bv-y If f L'4Ilh.u;( /70 I f
(Address) r .
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9!~Tl.n~TION OF NOTICE UNqER RULE 5.6 ( a)
Nllme 0 fDot1edont I Url/1I1 1'. Johnson
Dllte of Death. Novombor 27 L..;1993
Will No,
Admin, No.
2194-00024.
To thE! RogIster!
I certIfy that notIce of bonoflcial intereot required by
Rute 5.6(11) of the Orphans' COllrt Hules was served on or malled to
~1~ffJJng benof~c1/1rles of the above-captioned estate on
Name Address
1
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,
Allltll K. .lo11l1l1On, 520 Wost Sprinq Valloy Road. Wellsville. pA l7365
I
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.J.I1l.l.'oltl GUIIU ,Johnson, 189 Locust Grovo Roael. Dillsburq, PA l70l9
Notice hils now been given to all persons entitled thereto under
1I\11e 5.6(/1) except Nono
Datet~
'"
.; i'~
Stephen L. Banko, Jr.
Foulkrod, Reynolds & Havas, PC
Address 10l pine Street
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Harrisburg, l'A l710B-0932
Telephone(717) 236-3200
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Personal Representative
','.r
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Capacity.
X Counsel for personal
representative
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SEP' 14 1998$
C
COMMONWEALTH OF PENNSYLVANIA
IN THE ORPHANS COURT OF CUMBERLAND COUNTY
ANITA K. JOHNSON,
Administratrix of the Estate
of Brian P. Johnson, Deceased,
Petitioner
FILE No. 21 94-0024
v.
APPEAL OF TAXES ASSESSED
PAXTON STREET HOME BENEVOl,ENT
SOCIETY, INC.,
Respondent
AND NOW, this
~CREE
~ day of
, 1998, upon
.'
oonsideration of the Petition for Appeal of Notice of Inheritance
. Tax Appraisement, Allowance or Disallowance of Deductions and
Assessment of Tax, it is hereby ORDERED and DECREED that
a'_~!ll.r--I- 1L"l&l i. ~~r1.'m"If D...a Ll..... ~~,;n.~.........._uL olC .ft~- il.'.If--~
-.
.~~E1r i~~~~;j
rot c.\.~ v...(\~~ r~ ' ~
1~ ~S IW\ ~~.,,~~,
1._. _L~ .
At
.
COMMONWEALTH OF PENNSYLVANIA
IN THE ORPHANS COURT OF CUMBERLAND COUNTY
ANITA K. JOHNSON,
Administratrix of the Estate :
of Brian P. Johnson, Deceased,:
Petitioner FILE No. 21 94-0024
v.
APPEAL OF TAXES ASSESSED
PAXTON STREET HOME BENEVOLENT
SOCIETY, INC.,
Respondent
PETITION FOR APPEAL OF
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS
AND ASSESSMENT OF TAX
1. On or about November 18, 1988, Brian P. Johnson
oommenced a tort aotion against Paxton Street Home Benevolent
Sooiety, Inc. at Dauphin County docket number 4586 S 1988.
2. By Order of Court dated November 15, 1989, Anita K.
Johnson, mother of Brian P. Johnson and Petitioner herein
('petitioner"), was appointed Guardian ad litem for purposes of the
tort action.
3. On November 27, 1993, Brian P. Johnson ("Decedent")
died intestate in Cumberland County. At the time of his death,
Decedent had no assets.
4. Letters of Administration were issued to Petitioner
on January 11, 19941 by the Register of Wills for Cumberland
County.
A copy of the Letters of Administration is attaohed
hereto, incorporated here.in by reference and marked as Exhibit "A".
5. As a result of the Decedent's death, petitioner was
substituted as Plaintiff in the Dauphin County tort action in her
capaoity as Administratrix of the Estate of Decedent.
6. Li tigation continued in the Dauphin County tort
action and eventually a se;';tlement was reached between the parties.
7. On June 5, 1997, a Petition was filed in the Dauphin
county action to approve compromise settlAment and distribution of
proceeds.
8. By Order dated June 19, 1997, the Honorable Lawrenoe
Clark approved the settlement and distribution. The Order stated
the settlement proceeds would be distributed in the following
amounts:
a. To Reynolds & Havas - legal fees and
reimbursement of expenses in the amount
of $103,695.40;
To the Commonwealth
Department of Public
amount of $70,000.00
existing lien); and
o. To the Estate of Brian P. Johnson in the
amount of $213,804.60.
of Pennsylvania,
Welfare in the
[to satisfy an
b.
A copy of Judge Clark's Order is attached hereto, inoorporated
herein by reference and marked as Exhibit "B".
9. The check in payment of the tort settlement was
reoeived and deposited by Reynolds & Havas after 4: 00 p. m. on
Friday, June 20, 1997.
- 2 -
10. On June 23, 1997, a oheok in the amount of
$12,743.92 was hand delivered to the Register of Wills in
Cumberland County as payment of inheritance tax on Deoedent's
estate. Delivered along with the check was a letter from Stephen
L. Banko, Jr., Esquire, of Reynolds & Havas, indicating that a
taxable estate had now been generated as a result of the tort
settlement and to avoid any interest on the amount of the tort
payment, the check in payment of the inheritance tax was tendered
to the Register of Wills as soon as possible.
Copies of the
June 23, 1997, letter, the oheck issued in payment of the
inheritance taxes and the receipt from the Register of Wills are
attached hereto, incorporated herein by reference and marked
colleoti vely as Exhibit "C".
11. Thereafter, an inheritance tax return was filed on
,
behalf of Decedent's Estate.
12. By Notice of Inheritance Tax Appraisement, Allowanoe
or Disallowanoe of Deductions and Assessment of Tax dated July 15,
1998, the Commonwealth of Pennsylvania, Department of Revenue
informed Petitioner that interest and penalties in the amount of
$3,157.01 were due.
13. A oopy of the Notice is attached hereto,
incorporated herein by .t'eferenoe and marked as Exhibit "D".
14. The Notice states that if any party at interest is
not satisfied with the appraisement, allowance or disallowance of
deductions, or assessment of tax (including discount or interest),
,
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- 3 ..
..
,
, .
the party may object within sixty (60) days of reoeipt of the
Notice by appealing to the Orphans Court.
15. In light of the fact that Decedent had no tangible
assets at the time of his death and there was no taxable estate
until the date of settlement of the tort aotion, Petitioner f.iles
this Petition objecting to the assessment of penalties and interest
on the Estate.
16. It is patently unfair and against the interests of
justice to assess penalties and interest where the decedent was
insolvent on the date of his death and where there was a lien in
place from the Department of Public Welfare in the amount of
$139,'792.10, which was ultimately reduced to $70,000.
After
Decedent's death, no income was generated by the Estate and hence,
there was no taxable estate. A settlement of the tort claim was
eventually reached, but it was possible the aotion may never have
settled or Petitioner may have lost at the trial of the matter.
Upon receipt of the settlement check, efforts were made to present
the Register of wills with the appropriate amount of inheritanoe
tax payment as soon as possible.
17. Moreover, 72 P.S. S9143 provides as follows:
Interest
If the inheritanoe tax is not paid before
the date it becomes delinquent, interest on
the unpaid tax shall be charged after the date
of delinquency at the rate established
pursuant to section 806 of the act of April 9,
1929 (P.L. 343, No. 176), known as "The Fiscal
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Regiater of Wills of CUMBERLAND County, Pennsylvanii
Certificate of Grant of Letters of Administration
No. 1994-00024 PA No. 2194..0024
ESTATE OF JOHNSON BRIAN P
(LI\::;'!', nK::;'!', M!UULt<)
Late of
EAST PENNSBORO TOWNSHIP
l.:UMI:lt;KLI\NU l.:UUNTY,
Deceased
No. 19l-48-3906
, late of EAST PENNSBORO TOWNSHIP
Soc:ial Security
WHEREAS, JOHNSON BRIAN P
(LA::;T, t!K::;'!', MIUULt<)
CUMBERLAND COUNTY , died on the 27th day of
and
November
1993/
WHEREAS, the grant of letters of administration
is required for the administration of the estate.
THEREFORE, I, MARY C. LEWIS
in and for the County of CUMBERLAND
Commonwealth of Pennsylvania, have this day granted
to ANITA K JOHNSON
, Register of Will
, in th
Letters of Administration__
of the estat
the estate according
at CUMBERLAND COUNTY
who has duly qualified as administrator(rix)
of the above named decedent and has agreed to administer
to law, all of which fully appears of record in my Office
COURT HOUSE, CARLISLE, PENNSYLVANIA
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office on the 11th day of January 1994 -' .
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To the Estate'of Brian P.
'Johnson in the amount
of $213,804.60.
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Petitioner may exeoute the Full and Final Generlll REI leAse in the
form appended to the'Petition.
BY THE COURT,
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COMMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU Of INDIVIDUAL TAXES
INHERITANCE ,., DIVISION
OEPT. 280601
HARUINBURQ. P4 17118-0601
NOTICE Of INHERITANCE TAX
APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
Of DEDUCTIONS AND ASSESSNENT Of TAX
'*
IINJ"UU'c".",
07-15-1998
JOHNSON
11-27-1993
21 94-0024
CUMBERLAND
101
f~iiOunt RNlttod - l
MAKE CHECK PAYABLE AND REMIT PAYHENT TOI
REGISTER OF WILLS
CUHBERlANU CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE"V': iS47"!if"AFP"fo9":97T"lioi'"iciE"'op"i"N'HEii'iTAiicE" i'"tiiC"AP piiiiiiiEiiEiif~--Ai:.rciwAiicE"o-R"'"""""---"'"
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
BRIAN P FILE NO. 21 94-0024 ACN 101
ANITA K JOHNSON
520 W SPRING VALLEY RD
WELLSVILLE PA 17365
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
ESTATE OF JOHNSON
TAX RETURN HAS. I X) ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST " SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RE~
1. Rill Elt.t. ISchodul. AI
2. Stookl _ Bondi ISohodulo B)
3. Clol.ly Hold Stook/P.rtnorahlp Int.r.ot ISohodul. C)
4. Hart_"/Hot.. Roooivoblo ISohodul. D)
S. Cloh/B8nk Dopelitl/Nilo. Plrlenol Prop.rty ISoh.dul. El
6. JointlY OWned Property iSohodul. fl
7. Tronlf.r. ISohodul. Ql
B. Tot.l hnh
I ) CHAHOED
11)
121
I~l
141
ISl
161
(71
,00
,00
.00
,00
387.500.00
.00
.00
IBl
.00 X .00.
212,398.60 X.06.
.00X.15:
liB)
RECEIPT
NUtlBER
AA211444
DISCOUNT I + I
INTEREST/PEN PAID (0)
.00
AHOUIlT PAID
12,743.92
L
BALANCE
. I
OF UNPAID INTEREST/PENALTY AS OF 06-24-1997
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTERIST AND PEN.
TOTAL DUE
BRIAN
DATE 07-15"1998
P
HOTE. To inlur. proper
or.dit to your ..oount,
lubolt tho lIPPIr parU..
of thil foro with your
to. p._t.
387,500.00
.00
12,743.92
.00
12,743.92
12,743.92
.00
3,157.01
3,157.01
. If PAID AfTER DATE IHDICATED. SEE REVERSE
fOR CALCULATION DF ADDITIONAL IHTEREST,
I IF TDTAL DUE IS LESS THAN fl, HD PAYNENT IS REQUIRED.
If TDTAL DUE IS RefLECTED AS A "CREDIT" ICR), YOU NAY BE DUE
A RFrIlNO. f'\FF' "FVf'P~F <!TnF n~ nlT~ ~n"H FnR T..,~nlt"'''T"'''~ I
APPROVED DEDUCTIONS AND EXEHPTlONS: 105,101.40
9. f"""r.l E.ponl../Ado. COlh/Hho. E.pon... ISohodulo H) (9)
10. Dobh/Hortll_ LiobUitl../Lion. ISohodul. I) 110) 70.000,00
11. Tot.l DeducHon. Ill) '75,101 40
1,2, Hot V.l... of T.. R.turn (12) 212,398.60
13. Ch.rUoblo/llo..rlllllnt.l Blquulo) Non-.l.ot.d 9llS Tru.h ISohodul. JI US) . on
14. Hot V.l... of Eltot. Subjlot to T.. 114) 21Z,398.60
NOTE: If.n ..ses..ent w.s issued previously, lines 14. 15 and/or 16, 17 .nd 18 will
rl1'l.l:It figures th.t include the total of ill returns .......d to dlt..
ASSESSMENT OF TAXI
IS. AMOUnt of Line 14 .t SpauIII rlt. 1151
16. Alount of Uno 14 to.lbl. .t Lin..l/Cl... A r.to 1161
17. A.....'t of UM 14 toxobl. It Coll.t.r.I/ClIn B r.to 117)
Ie. Princip.l T.. Duto
TAX CREDITS I
PAYHEHT
DATE
06-23-1997
RESERVATIONl f.tlt.. of dtoldtnt. dying on or bllor. Otcllbtr 12, 1982 ~. If InV future lnt.r..t In thl ..tlt. I. tr""flrred
In po.....lon or .,jo~t to ClI.. . (ooUlt.r.U beneflol.rl.. of thot dlotdtnt .ft.r thl ~lCPlr.Uon of InW IItltl for
Ilfl or for Vllr" the C~.lth her'bY 'MPr...ly r...rv.. thl right to IOPr,I., end I"'" trtn'f'r lnherltanco T'~I'
It the llwful elll. . (ool1etlrtll r.tl on InV .uch future Intlr..t.
PUIlPOSEllf
NOTlCEl To fu1fll1 the rtqulr....,tt of S.cUon 2140 of th. Inhtrlt~1 .nd E.tlt. Tal( Act, Aot 21 of 1995. (7Z P.S.
S~Uon 9140),
PAV..eNTI oltach thl top portion of thh NoUc. .nd .Ubelt with your PIYHnt to the Atlltt" of WUlI prlnt'd on the rt'f'.rH .lde.
--",",0 ohook or oonov or...r .,,1010 to, REOISTER OF MILLS, AOENT
REFUND (tAh A r.fund of I tlX orodlt, which WII not roqua.tad on the h~ Atturn, .ay be requl.t~ by capl,Unl In "AppllClUon
for A,food of PIM.vlvanh Inhtrlt1nC4I .nd Estltt TeIC" (REV-UU), AppUc,Uon. .r. IvaUabll at the OfHo.
of the Rqlttlr of WUlI, any of tht 23 R,lolenue Dhtrlct Offll;l', cr bv aalllng tht .paclll 24"hour
...,werlna .arvlca nuabet. for for.. orderlnal In Plnn.ylvanla 1-800-362-2050, out.lde Penn'vlvanla and
within local HlrrhburSl lrae (717) 767-6094, TOOl (717) 772-2252 (Hllrlng 1~llrtd Only).
OIACTlONSl Any Pith In Inter..t not ..U.fltd with tlw IPfItth..."t, ,UOVIl"lCI or dhlUOWrncl of deductlont, ar .tMI..,t
of tlx (lncaudlng dltOOU1t or lntlr..U II .hown on thh Notlal lU.t objeot Illthln .Ixty (60) diu of rlOll,t of
thh Noth. bYI
~4wrltten prott.t to the PA Departt.nt of Rllollnul, Aoard of ApPlll., Dlpt. 281021, Harri.burg, PA 17121-1021, OR
....I.oUon to htlloll the ..tUt deterain'd at .udlt of thl account of tha PlttOOll repr."ntltlloll, OR
--IPPlal to tht Orphan,' Cour't.
ADltIN
ISIRATlI'E
CORRECTlOIlS.
fRtUlI errort discovered on thlt ...........t .hould tM Iddr....d In wrlUng tal PA D,pert..,t of RevlflUl,
lurllU of Indlvldull T.MI', ATTHr Po.t A.......nt Rlloll.w Unit, Dept, 280601, Hlrri.bura, PA 17121-0601
PhonI (717) 717~6505. 5.. page S of tha booklet "In.ttuoUon. for Inherit.nel TI)( Return fat I R..J.dant
Deoldlnt" UtEY-150l) for an IHplllMtlon of IdIIlnlttttt!loll1Y aarr.tltabl, errOtl,
DISCOUNT,
If an~ tlX dot I. p.ld within thr.. IS) oal'ndar looth. .fter the decldent's death, . fly. Ptrcent (IX) dt.nount of
tht t.~ paid h .Uowed,
PENAL TV I
The 15le tlX ""'h non"parUclp.Uon ~nlit~ It cC\tIPUtld on the total of th. tllC end lntlr..t .......d, end not
paid b.forl JInU.rv 18, 1996, thl fltlt day .ft.r thl .nd of the tllC ..nt.ty PlrJod. Thl. non~p.rtlolp.tlon
PlMlh h ,ppllllt!1lt in thl .... ..nnlr and In thl thl .... tI.. periOd II YOU would apPIII the t.~ and lnterllt
th.t hI' btIn ......Id .. indleltld on this not lei,
INIEREST,
Intarllt II chtrttd bltlmlng with Utlt d.y of dlUnquenoy, or nine I') .onth. end one (1) d.y frOB thl dltl of
dtlth, to thl dlte of p.vltnt. 111111 which ble... delinquent blfore Janutry I, 1912 bllr Jntarllt It the ratl of
.b (6iO Plrctnt per annUl c.leuJlttd at a daUy rata 0' .OOD16lt, AU taMII which b.c... dlUnquent on end Ifter
January 1, 1912 wlll bear Intllrllt at a rat. which will vary froll clllnder y..r to callnd.r Yllr with that rlt.
aMoUnCtt:t by thl PA OtPlttHrlt of Relollnua. lh. Ilppllcabla lnt.rt.t ret.. for 1982 through 19'18 Itll
'!!!! lntarllt Ratl DaUy Intlr..t Faotor !!.!r lnUrllt Rat. Dally Interllt PaotOt
1012 !OX .OOOSU 1987 9% ,00OZi\7
1913 ~6% .OODU~ 1988-1991 11% ."0301
1914 m .'0'301 19'1Z OX .000247
101~ 13X .0'JOSS6 1993-1994 7% .0'0192
1916 10:< .00'271 1995-1991 OX .000247
--Intttllt h c.lcullttd II foUowlI
INTEREST = IALANCE OF TAX UNPAID X NUnlER OF DAYS DELINQUENT X OAILY INTEREST FACTOR
~.Anv HotlOI ItIUtd aftar thl tlx blOOM. deUnqutnt 111111 r.fltct fin 1nta"lt calculaUon to flft"n OS) diy,
beyond the dltl 0' t:M ........l1t. If p.y..nt It aadt after thl Intlr..t oOllputltlcm dltl .hown on the
HoUCI, additional Interllt lU.t be oaleu'ltlel,
"",,,
R. JAms 1lIMI000Ps' JR.
JORN IIA V All
~nCBAEL M, lAOOWAJ .
STEPlIDI L. IANKO, JR, I
ROI.FE. nOl.L
IWY A. nOll'l1lAL
LAlIIlALF.E I, 1_
~nCIlELE j, mORP
REYNOLDS & HAVAS
A~C__
. AnoRNEYI AND COVNIELOIlI AT LAW
101 P1NES'I'lII'%T
POS!' OrneR Box 93%
HARRlSBURO, I'F.NNmvANIA 17108-093%
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June 18, 1998
(Diotated but not read.)
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Ma. Aroeasia Byrd
Commonwealth of Pennsylvania
Department of Revenue
Bureau of Individual Taxes
Department 280601
Harrisburg, Pennsylvania 17128-0601
"
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ReI Estate of Brian P. JOhnsQD.
rile No. 219.-0024
Our rile No. 583-1
"
Dear Ms. Byrd:
This is in response to your Information Request
Pennsylvania Inheritance Tax form dated May 27', 1998. I enolose
a oopy of the Petition whioh I filed on behalf of Mrs. Johnson,
the Administratrix of the Estate of Brian Johnson, to approve
settlement in the amount of $387,500. As you can see from Order"
Judge Clark of Dauphin County approved the payment of attorney's
fees in the amount of $96,875 and litigation expenses in the
amount of $6,820.40. These were inourred pursuant to a
contingent Fee Agreement and Power of. Attorney attached to the
Petition as Exhibit B. The litiqation expenses are detailed in
the draft statement attached to the Petition as Exhibit c. No
additional charge was made for attorney's fees to administer the
Estate. Rathar, this was done as a oourtesy to the client. All
.attorney's fees were attributable to the prosecution of the claim
for personal injury to the decedent. There are no canceled
checks for the payment of these expenses, since this was an
insolvent estate without assets, until the time of the
settlement, which settlement amount was received by counsel on
June 20, 1997, and immediately deposited, into this firm's escr.ow
acoount. Once the check oleared, on June 23, 1997, various
diSbursements, inclUding inheritance tax liability, and paym~nt
to the Pennsylvania Department of Welfare, were made from this
firm's escrow account. I enclose a copy of a letter from Barbara'
A. Fellows, Claims Investigation Agent for the Department of
Public Welfare, acknowledging receipt of the payment on behalf of
Mr. Johnson in the amount of $70,000.
.1'trll/l.1I .. . Chll Trial Ad,..... hy'h. N~I.l\Il BOIId II Trial Ad,....,
.\ l'fnlU)"luwI Nuprf",' t~ourt ArrntUltd "'.fnt,
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Ms. Arcessia
Commonwealth of
Department of Revenue
Re: Estate of Brian P.
File No. 2194-0024
Our File No. 583-1
18, 1998
Two'
Byrd
Pennsylvania
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Johnson
June
Page
I
requested.
information 'or
me.
trust that this
the information you
addj tional .
hesitate to contaot
provides All of
However/ should you require any
dooumentation,' please 'do not
"
Very truly yours,
" n~.
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Stephen L. Banko, Jr: -,
S,LB ,Jr. I sdg
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ll:nclosures'
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Mt's. Anita Johnson
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VERIFICAT10N
I, Anita 1<. Johnson, Administratrix of the Estate of
Brian F. Johnson, Deoeased, depose and say, subject to the
penalties of 18 Pa.c.s.A., Seotion 4904, relating. to unsworn
falsifioation to authorities, that the faots set forth in the
foregoing Petition for Appeal of Notioe of Inheritance Tax
Appraisement, Allowance or Disallowance of Deduotions and
Assessment of Tax are true and correot to '::.e best of my knowledge,
information and belief.
yL/ I/, / 99 ~(
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C~RTIFICATE OF SERVICE
I hereby certify that I have served a true 'and oorreot
oopy of the foregoing document on all counsel of x'ecord by plaoing
the same in the United States Mail at Harrisburg, Pennsylvania,
f,irst-olass postage prepaid, on the /'j-tIJday of September, 1998,
addressed as followSI
Commonwealth of Pennsylvania
Department of Revenue
Bureau of Individual Taxee
Inheritance Tax Division
Department 280601
Harrisburg, Pennsylvania 17128-0601
REYNOLDS & HAVAS
A Professional Corporation
By:,
~~~) Ib, ~~
haron Dell-Gallagher
seoretary
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COMMONWEALTH OF PENNSYLVANIA
rN THE ORPHANS COURT OF CUMBERLAND COUNTY
ANITA K. JOHNSON,
Administratrix of the Estate :
of Brian P. Johnson, Deceased,:
potitioner FILE No. 21 94-0024
v.
APPEAL OF TAXES ASSESSED
PAXTON STREET HOME BENEVOLENT
SOCIETY, INC.,
Respondent
PROOF OF SERV~
I hereby certify that a true and correct oopy of the
Deoree issued on September 16, 1998, by the Honorable George E.
Hoffer, was this day served upon the following:
Commonwealth of ponnsylvania
Department of Revenue
Bureau of Individual Taxes
Inheritance Tax,Oivision
Department 280601
Harrisburg, FA 17128-0601
Kenneth D. Henderson,
Acting Chief Counsel
Commonwealth of Pennsylvania
Department of Revenue
Strawberry Square, Tenth Floor
Harrisburg, PA 17128
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Commonwealth of Pennsylvania
Offioe of Attorney General
Strawberry Square, 16th Floor
Harrisburg, Pennsylvania 17120
REYNOLDS & HAVAS
Yi;;.:tJl1
Attorney 1.0. 41727
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Date~~ /24/'1CO
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Miohele J. Thorp
Attorney I.D. 71117
101 Pine Street
Harrisburg, PA 17108-0932
(717) 236-3200
(Y,'
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Counsel for Petitioner,
Anita K. Johnson, Administratrix of
the Estate of Brian P. Johnson
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CERTIFICATE OF SERVICE
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I hereby certify that I have served a true and correct
copy of the foregoing document on all counsel of reoord by placing
the samE! in the United states Mail at Harrisburg, Pennsylvania,
first-class postage prepaid, on the .~~'~day of September, 1998,
addressed as follows:
Commonwealth of Pennsylvania
Department of Revenue
Bureau of Individual Taxes
Inheritance Tax Division
Department 2B0601
Harrisburg, Pennsylvania 17128~0601
Kenneth D. Henderson,
Acting Chief Counsel
Commonwealth of Pennsylvania
Department of Revenue
Strawberry Square, Tenth Floor
Harrisburg, Pennsylvania 17128
,"
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Commonwoalth of Pennsylvania
Office of Attorney General
Strawberry Square, 16th Floor,
Harrisburg, Pennsylvania 1712~
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REYNOLDS & HAVAS
A Professional corporation
"
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:' 'J ~."
aron Dell-Galla
Secretary
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the $3,157.01 in controversy had been written off and no monies
were owed by the Estate of Brian P. Johnson.
A copy of the
statement of Account is attached hereto, incorporated herein by
reference and marked as Exhibit "A".
5. Based upon the statement of Account, there are no
outstanding issues in this matter.
6. Therefore, Petitioner requests that the docket be
marked settled, satisfied and ended.
WHEREFORE, Petitioner, Anita K. Johnson, respectfully
requests that the above captioned matter be marked "settled,
satisfied and ended."
REYNOLDS & HAVAS
A professional corporation
Date: II 125/9~ By:
Michele J. Thorp
Attorney I.D. 71117
101 Pine street
Harrisburg, PA 17108-0932
(717) 236-3200
Counsel for Petitioner,
Anita K. Johnson, Administratrix of
the Estate of Brian P. Johnson
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CERTIFICATE OF SERVICE
I hereby certify that I have served a true and correct
copy of the foregoing document on all counsel of record by placing
the same in the United States Mail at Harrisburg, Pennsylvania,
first-clASS postage prepaid, on the ...;?.:ftiday of November, 1998,
addressed as follows:
Commonwealth of Pennsylvania
Department of Revenue
Bureau of Individual Taxes
Inheritance Tax Division
Department 280601
Harrisburg, Pennsylvania 17128-0601
Kenneth D. Henderson,
Acting Chief Counsel
Commonwealth of pennsylvania
Department of Revenue
Strawberry Square, Tenth Floor
Harrisburg, Pennsylvania 17128
Commonwealth of pennsylvania
Office of Attorney General
Strawberry square, 16th Floor
Harrisburg, Pennsylvania 17120
REYNOLDS & HAVAS
A Professional corporation
By: ~k t,\
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Secretary
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, REGISTER,OF WILLS,
Cumbl'tland Counly Courlhouse
One Courlhouse Square
Carlisle, PA 17013
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NOTICE PURSUANT TO RULE 6.12
" PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULES
To: ,Personll Represenlatlve _ ANITA K. JOHNSON
Counsel: STEPHEN L. BANKO, JR. ESQ.,
REI
Estale of
EAST PENNSBORO TWP
Estale No.: 21-1994 - 024
Dale of Decedenl's Dealh: NOVEMBER 27, 1993
BRIAN P. JOHNSON
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, Deceased, Lale of
Pursuant to Rule 6.12, the above named personal representative or the above nal'1ed altorney I if
applicable,' within two (2) years of the decedent's death, and annually thereafter unur administration Is
completed, is required to file with the Register of Wills a Status Report as required by Rule 6.12, In
substantially the prescribed form, showing the date by which the personal representative, or altorney, as
applicable, reasonably believes administration will be completed, The purpose of this Notice Is to advise
You that unless the requisite Status Report Is flied with the Register of Wills or Clerk of the Orphans'
Court, as appropriate, within ten (10) calendar days after the date of this Notice that the Reglstor "fWills
Is required to DOtlfy the Orphans' Court Division, Court of Common Pleas of such delinquency and to
request that 541d Court conduct a hearing to detennlne whether sanctions should be imposed upon the
dellnquOllt petIOnal representative and the delinquent ~nalr~resentatlYe's counsel, If any.
AccordiDaly, If the requisite Status Report Is not filed by JAN. 3 ., 19!]you are hereby
advised that a request wUl be submllted to the Court In accord*"te with Rule 6.12.
Date: DECEMBER 18, 1996
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Deputy Register of Wills
Distribution tQ Estale File'
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~TUS REPORT UNDER ROl,E 6.12
Name 0 f Decedent I BRIAN P. JOHNSON
Date of Deathl November ~7, 1993
Will Nc. Admin. No. 21-1994-024
Pursuant to Rule 6,12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the adm1nistration Qf the above-cftptioned estate I
1. State whether administration of the estate is completel
Yes No X
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
completel Dece~ 31. 19~
3. If the answer to No, 1 is Yes, state the followingl
a. Did the personal representative file a final
account with the Court? Yes No
b. The separate Orphans' Court No. (if any) for
the personal representative's account iSI
c, Did the personal representative state an
account informally to the parties in interest? Yes No
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~counsel for personal
representative
(MAH I rmf / AM3)
STATUS REPORT UNDER RULE 6.12
Name of Decedentl
Johnson, Brian Paul
Date of Deathl
11/27/93
Will Nc.
Admin. No. 2194- 0024
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration oC the above-captioned estate:
1. State whether administration ot the estate is comple~e:
Yes X No
2. If the allRwer ia No, state when the personal
representative reasonably believes that the administration will be
completel N/A
J. If the answer to No. I is Yes, state the fOllowing:
a. Did the personal ropresentative file a final
account with the Court? Yes No X
b. The sep.uate Orphans' Cuurt No, (If anYI for
the personal representative's account iSl
c, Did Lhe personal representative stat.e an
account informally to the partles in interest.? Yes X No
d, Copies of receipts, releases, joinders and
approvais of formal or informal accounts may be fiied with the
Cerk cf the Orphans' Court and may be attached to this report.
Date ~~S;(9r7
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Sgnature Anita K. Johnson,
A ministratrix of the~Estate
of Brian P. Johnson
Name (Piease type or print)
520 Weat Spring Valley Road
Wallaville, PennsilYAnia 17~65
Address
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(7171 432-3145
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(MAH I rmt/ AMJ)
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