Aff - McRoberts, Frank_8/31/1988. ==- ��' . . .
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AFFIDA VIT
SZ'ATE OF LI�TD7A�r,g
. COUI�TTY OF GIBSON, SS:
n���A Bi'ANC� McROBERTS,.being first dui
oath, deposes and says that she is the widow of Frank
parted this life, intestate, a resident oF Gibson Count y sWO� upon
McRoberts, who de-
September 21, ig61, That the Y, State of
married life resided upon a fa y Were married June 15, 1� �diana, on
i'm and were activel en a ed 3' and ail of their
This affiant inherited fort 3' g g in farming,
husb Y-four (44) acres from her father and she and her
and caused this land to be placed in their names as tenants b
thaf upon the death oF Clarence AZcRoberts, father of the decedent,
McRoberts, fhe said Frank Y the entirety;
in eighty-three McRoberts inherited an Frank
interest in said ei�hty-three nd �divided one-third interest
purchased the remaining tu�divided two-thirds
of the de2d of purchase title was, laced from his two brothers; that b
McRoberts P � Frank McRoberts and Nora Blanche
, husband and wife;' as tenants by the entirety; that on the tax
records of Gibson County, Indiana, and upon the Auditor's records of owner-
ship of Gibson County, Indiana, the entire eighfy-three (83) acres was listed
in their joint names, and has continuously through the years been carried in
their joint names, and ail through the years this affiant and her husband ,
the said Frank McRoberts, believed the entire interest in the ei ht
(83) acres was in their joint names, and it.was not until after the death of
P'rank l4cRoberts, and while this Scheduie was bein g y-three
affiant learned that through ��advertance and g Prepared that this
interest which Frank 11qcRoberts mistake the one-third .
in their joint names; that all throu herLted from his fafher had not been ���
y�g�'��y-three bn �-ie years the income from the entire� yd
i83) acres was treated as joint income and said ei ht
acres is the real estafe described in Schedu]e A-1 hereof. '
g y-three (g3)
Th t
a from tune to tirne this affiant and her husband purchased
other 1and which fhey placed in fheir joint names.
life each contributed equally of their t' � during their married
•. and farm managemen�, and �e and falenis to the duties of farming
joint accounts Pooled ail of their in�o�e from all of their land in
and e � Pooled their earnings from raising crops, livestock
ggs; from the joint accounts made a11 purchases of e ui � Poultry
effects, whether for fhe home or for the farm, had
jointly assessed for taxafion and q Pment and personal
�1 personal property
into an oral Paid all taxes from�joint accounts; entered
parfnership agreement with their son-in-law,.Geraid Bane
raising and feeding livestock for market, and placed iheir share of the earnings
from this venture in their joint accounts. . for
That this affidavit is executed by this affiant to establish tiiat
she is fhe o�vner oF an undivided one-half
listed in Scheduie part in value in and to all of the nroperty
A-3, three-eighths ef fhe propei �y listed in Schedule �-g
and one-half of all of the proper�ty listed in Schedule B-3 of the Schedule Of
fll1 Property For Indiana Inheritance Tax Determination, and to estabiisli '
that ail such property and all accounts represent an investment of
made entirely from funds, one-half of �vhich actuall
the properf purchase
y of this affiant. Y Uelonged to and �:�as the
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Subscribed arid:�sworn to before me this , C�
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. ;.°:_ MY CO1Tlmission' P,,,,:...... �l�/�.: , n
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day of \TOVember, 1961
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ur� u i � ivac u�e uece kn[ left no pio��ei ty m� mnde no traiisfers of tlie kind lo which the sub-schedule�relates.���, � V� 4y �
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`,'''����� `�I I111.111� � .. . Nvne o[ Atbrn<Y for the EsLtc
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- - . - � NOTE�RELATIVE TO SUPPLEMENTAL AFFIDAVITS .
� . If the affianEdesires so .o do, he may attach in seppc.t�oi his a_ffida��t iiie supptemental ai;�davif of an}� exper[ or o.her
competent person, as to the ��alue of any of the property listed, and in such�case the form of the supplemental affida�it may
be substunti¢Ily as follou�s: : - . � . .. .
: " - -' � . �- . �, ... � � i � � "� '.
t. :. : .., - __ _. .. � �
.:_.� .... - _ ; � ': . ,� ". .
., ........."" ..................:.................................._._'�............:...'.:......... oL � .. � : , ,..: .". :: ..
.. . .. , . .. - - ..- .....:........_.rl,..._. � • � � I d'
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being first duly sworn, on oath sa •s: 1 that ' � ` -� � �" �"'""""""""""""""-'--�' n�ana,
Y O (g�vin a short atatement qf facts shoa�in com tenc
famiiiar with the property hereinafter described andg •hich is also.described im;he attached afHda�-it of the executor,eads
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ministrator or heir of the above entitled estate, in Schedule............_.:._thereof; and that from euch�experience or knoa�ledge
affiant says that it is his best judgment and opinion that the fair cash market value of the said property hereina8er de-
� scribed on�`the.--- .................day of......---....._................ � �� '' A. D.--......---"---:�:, was set forth o
. .....-�---._.._-� ............................ Plwsite
� the description thereo{ following:" (Signature and juraf, of course, should follow the description of the property.)
If the affiant desires to attach the supplemental a�davit of any person, regarding any other fact �vith �chich the afB-
ant is not familiar the form oi the affidacit will be governed by the facts to be related therein. Any iorm �rhich clezrlv sets
iorth the facts will be sufficient. � . . -
Sudi n supplemental affidavit will probably be more frequently needed to set up facis rclating to transfers pos_=ibly in
contemplation of death, or �vith regard to partnership property, etc.
This schedule and afiidavit is prepared pursuant to Sea 7, Ads 1931, amended on bfarch 9, 1933, as follows:
� GENERAL IrSTRUCTIOtiS FOR PREPARATION OF THIS SCHEDULF. AND AFFIDA�'[T
� 1. ' All executors, adminis[rators, trustees or lieirs of any estate of a resident decedent, shall, �cithin tn-elve months
after the date of decedent's death, file w-ith the court, under oath, a complete and detailed schedule upon £orms prescribed
� by the Indiana Department o£ State Revenue,of all property taxable under the provisions of this act, toge.her n-i,h an
itemized schedale of indebtedness of deceased and all i[ems which are claimed as deductions; said schedules shall also set
out the assessed calue of all real esate as last assessed for taxation prior to decedenYs death, and ehall set out the .air
ra:ket value of �cn and e�-ery it�n of property at the time of decedenYs death; said schedule ehall set out a full and com-
ptete list of all decedenYs heirs or the distributees of the estate, together with their posto�ce addzess and the amoant, and
the value of each heir's or distributee's interest in said estate; to said schedule shall be attached a copy of the aill of [he
decedent, if said decedent dies testate; Provided, hov.�ever, That �Vhere it is shown to the satisfaction of the court that said
echedule cannot by reason of pending litigation or other unavoidable delay be filed a-ithin said period, additionxl time for
the filing of eaid schedule may be granied wiihin the discretion of the court and at the end of said extended period further
[ime for the filing o: said schedule may be granted by the court upon a�ritten motion, which shalt recite a full end mm-
plete statement concerning the tacts causing the�delay.
2. The schedule and affidavit should be so prepared that little evidence need be adduced at the hearing other than the
Sntroduction of the a�da��it. A full and detailed statement of every £act which the estate desires to hace considered in the
as=essment of the tax should be included as well as a statement of any matter concerning u•hich the Indiana llepartment of
� State Revenue or their representatiees might properly inquire at the hearing.
3. The only w�ay the inheritance tas law can be uniformly and equitably administered is for the tas to be as=essed
� upon ihe full fair market value of the property as of thc decedenYs death as provided in thc statute, and this �rill be insist-
ed upon in each estate. I/ iacorrect values nre given in Ute sdted�de ¢nd npiduvii; ihe inkeritance tnz proceedings must aec-
essarily be de(ayed until Jx<rther eviderzce o/ value can be obtnined arul Uie sesulting cantroversies delermirzed.
If thc tax is assessed on the values as gi��en in the affidavit and it is thereafter found that any� of them w�ere matr .
rially incorrect, a rehearing or reappraisement will be asked for by the Indiana Department of State Recenue.
4. \o form can fit all cases and this form has been prepared to fit the ordinary case, and gi�•e such suggestions as .��ill
make schedules and aRdavits as unitorm as possible.
The aftiant should make a dear statement of an necessaiy fact not indicated by the blank form. \t'here necessarp or
advisable, for dearness, [he lines indicating the columns may be entirely ignored. The important thing is not Uie columns
but a clear statement of the fac!s re]ating to the pzrticular schedule.
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