HomeMy WebLinkAbout02-21-07
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REV.1liOO EX + (6-00)
.
OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV.1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
II
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
06
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NUMBER
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i DECEDENrS NAME (LAST, FIRST, AND MIDDLE INITIAL)
i Commerer, George R.
l DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
I 07-04-2006 11-11-1924
, (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
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i x i 1. Original Return 2. Supplemental Return
196-14-2536
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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4. Limited Estate
~ 6. Decedent Died Testate (Attach
~ copy of Will)
o 9. Litigation Proceeds Received
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10 Spousal PovertY Credit (date of death between
. 12-31.91 and 1-1~(jS)
D 3. Remainder Return (date of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
1 8. Total Number of Safe Deposit Boxes
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NAME
Jerry A. Weigle, Esquire
FIRM NAME (If applicable)
I' Weigle & Associates, P.C.
TELEPHONE NUMBER
717/532-7388
-I 1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
z 6. Jointly Owned Property (Schedule F)
~ D Separate Billing Requested
:5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
~ (Schedule G or L) D Separate Billing Requested
~ 8. Total Gross Assets (total Lines 1-7)
frl 9. Funeral Expenses & Administrative Costs (Schedule H)
~
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
COMPLETE MAILING ADDRESS
126 East King Street
Shippensburg, PA 17257
(1)
(2)
(3)
(4)
(5)
(6)
(7)
None'.
None
None
None
85,094.24,
None
134,000.00 .
(9) 22,025.90 '
(10) 1,881.40
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has
not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
OFFICI~ USE O~!, y I
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(8) 219,094.24- (
(11)
23,907.30
195,186.94
0.00
195,186.94
(12)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
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16.Amount of Line 14 taxable at lineal rate
17.Amount of Line 14 taxable at sibling rate
I 18. Amount of Line 14 taxable at collateral rate
i 19. Tax Due
I
I
120.0
0.00
x .00 (15)
0.00
195,186.94
x .045 (16)
8,783.41
0.00
0.00
x .12 (17)
x .15 (18)
(19)
0.00
0.00
8,783.41
CHECK HERE q: YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT,
Copyright 2002 form software only The Lackner Group. Inc.
Form REV-1500 EX (Rev. 6-00:
'l ,
Decedent's Complete Address:
STREET ADDRESS
27 Middle Spring Road
CITY Shippensburg
ISTATE PA
I ZIP 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
8,783.41
8,000.00
421.05
Total Credits (A + 8 + C)
(2)
8,421.05
3. InterestlPenalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5) 362.36
(5A)
(58) 362.36
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.................................................................................. 0 [!J
b. retain the right to designate who shall use the property transferred or its income;.................................... 0 [!]
c. retain a reversionary interest; or.................................................................................................................. 0 [!]
d. receive the promise for life of either payments, benefits or care?.............................................................. 0 [!]
2. If death occurred atter December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... .. [!]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?...................................................................................................................... ~ 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of peQu/y, I decIarlI that I have examined this return, including accompanying schedules and stetements. and to the best of my knowtedge and beIIet. it Is true, COIT8CI and
complete. Declaration of preparer other than the personal representative Is based on aD information of which preperer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
G. David Commer~
g~~~~,~.
s~-iiRE OF PERSON RESPONSIBLE FOR FILING RETURN
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DATE
211 Lurgan Avenue
Shippensburg, PA 17257
1,-20-0/
ADDRESS
DATE
ADDRESS
L-uJ-tl7
DATE
126 East King Street
Shippensburg, PA 17257
For dates of death on or atter 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 3% [72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. ~9116 (a) (1.1) (ii)]. 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 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 0% [72 P.S. ~9116 (a) (1.2)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S.
~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 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is
defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
,. f
Rev-1508 EX+ (6-98)
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Commerer, George R.
FILE NUMBER
21-06-
ESTATE OF
Include \he proceeds of Uligation and the date the proceeds were received by the estate.
All property jolntty-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 American General Life Insurance Company - 07/18/2006 benefit 124.00
2 Citizens Bank - IRA benefit check 45.40
3 U. S. Treasury - 20061040 federal income tax refund 65.35
4 Citizens Bank Certificate of Deposit #6140-700418 14.867.29
Accrued interest on .Item 4 through date of death 18.27
5 Citizens Bank Certificate of Deposit #6140-701376 13,654.86
Accrued interest on Item 5 through date of death 19.93
6 Citizens Bank Certificate of Deposit #6140-721687 7,097.23
Accrued interest on Item 6 through date of death 22.62
7 Citizens Bank Certificate of Deposit #6244-108170 9.925.55
Accrued interest on Item 7 through date of death 30.11
8 Citizens Bank Checking Account #610079-861-5 24,878.93
9 Citizens Bank IRA Certificate of Deposit #6244-180246 10,237.46
Accrued interest on Item 9 through date of death 4.68
10 Citizens Bank Statement Savings Account #6140-288916 2,547.37
Accrued interest on Item 10 through date of death 0.44
Total of Continuation Schedule(s)
See attached page
TOTAL (Also enter on Line 5, Recapitulation)
85,094.24
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
1: :r
Rev-1508 EX+ (6-98)
*
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Commerer, George R.
FILE NUMBER
21-06- tJ.)(o):Jq
ESTATE OF
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
11
Coins - appraised value
14.75
12
Personal Property - appraised value
1,540.00
TOTAL (Also enter on Line 5, Recapitulation)
85,094.24
Copyright (c) 2002 form software only The Lackner Group. Inc.
Form PA-1500 Schedule E (Rev. 6-98)
,
Rev-1510 EX+ (6-98)
'*
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Commerer, George R.
ESTATE OF
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM PTION OF ,"'...., , . y DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPUCABLE) VALUE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
1 2002 Chrysler PT Cruiser - conveyed to Linda D. 7,500.00 100.000 7,500.00
Miller, daughter, on 08/09/2005
2 Real Estate at 27 Middle Spring Road, 132,500.00 100.000 6,000.00 126.500.00
Shippensburg, Southampton Township -
Cumberland County, PA - conveyed to G. David
Commerer, son, and Linda D. Miller, daughter,
on 08/03/2005
TOTAL (Also enter on Line 7, Recapitulation) 134,000.00
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule G (Rev. 6-98)
I( 1
REV-1151 EX+ (12-99)
'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Commerer, George R.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 11,048.40
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Weigle & Associates, P .C. 10,323.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Register of Wills, Cumberland County 248.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 406.50
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 22,025.90
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
..
Rev-1502 EX+ (8-98)
*'
SCHEDULE H-A
FUNERAL EXPENSES
continued
cOMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESDENT DECEDENT
Commerer, George R.
FILE NUMBER
21-06- ~q
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
FaHoLo Sunday School Class - reception
300.00.
2
Fogelsanger-Bricker Funeral Home
10.748.40
Subtotal
11.048.40
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
'-
ReY-1502 EX+ (6-98)
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SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RElURN
RESlOENT DECEDENT
Commerer, George R.
FILE NUMBER
21-06- ~q
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland Law Journal - advertising Letters Testamentary
75.00
2
Ibis Appraisal Services - appraisal of coins
15.00
3
Linda K. Klein - notary fee
12.00
4
News Chronicle - advertising Letters Testamentary
92.75
5
Register of Wills, Cumberland County - filing PA Inheritance Tax Return
15.00
6
Register of Wills, Cumberland County - filing Family Settlement Agreement
75.00
7
Terry L. Shetter Auctioneer Service - appraisal of personal property
100.00
8
Weigle & Associates, P .C. - reimbursement for postage, xerox copies, and long
distance telephone calls
21.75
Subtotal
406.50
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 ScheduleH-B7 (Rev. 6-98)
Rev-1512 EX+ (6-98)
*'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
CClt&lONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Commerer, George R.
ESTATE OF
Include unrelmbu....d medIcal expenses.
ITEM
NUMBER DESCRIPTION
1 Cingular Wireless
VALUE AT DATE
OF DEATH
23.89
2 Citizens Bank Checking Account #610079-861-5 - checks clearing after date of
death
62.31
3 Comcast Cable
50.92
4 Linda Miller - reimbursement for payment of debt of decedent to Beedle's Flowers
37.10
5 Penelec
153.66
6 Shippensburg Animal Hospital
92.69
7 Upperman's Water Treatment Service
167.37
8 Vivian F. Coy, Tax Collector - 07-15-2006 real estate taxes
1,293.46
TOTAL (Also enter on Line 10, Recapitulation)
1,881.40
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule I (Rev. 6-98)
REV-1513 EX+ (9-00)
*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Commerer, George R.
NAME AND ADDRESS OF
PERSON(S} RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
C1istributions, and transfers
under Sec. 9116(a}(1.2}]
RELATIONSHIP TO
DECEDENT
Do Not Ust TNSteeesl
FILE NUMBER
21~6- ~~C1
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
ESTATE OF
I.
1
G. David Commerer
211 Lurgan Avenue
Shippensburg, PA 17257
Son
1/2
97,593.47
2
Linda D. Miller
27 Middle Spring Road
Shippensburg, PA 17257
Daughter
1/2
97,593.47
Total 195,186.94
Enter dollar amounts for distributions shown above on lines 5 through 18, as appropnate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
\
FILE
LAST WILLAND TESTAMENT
I, George R. Commerer, a widower and single person, presently residing at 27 Middle
Spring Road, Shippensburg, Southampton Township, Cumberland County, Pennsylvania 17257,
being of sound mind, memory and disposition, do hereby make, publish and declare this my
Last Will and Testament, hereby revoking and making void all Wills by me at any time
heretofore made.
FIRST. I order and direct the payment of all my legally enforceable debts and
funeral expenses as soon as may be convenient after my decease.
SECOND. I give, devise and bequeath all my estate, real, personal and mixed,
whatsoever and wheresoever situate, to my children, namely, G. David Commerer, presently
residing at 211 Lurgan Avenue, Shippensburg, Pennsylvania 17257, and Linda D. Miller,
presently residing at 27 Middle Spring Road, Shippensburg, Pennsylvania 17257, in equal shares,
on a per stirpes distribution basis.
THIRD. In the event that my daughter, Linda D. Miller, is living a the time of my
death and receives a share of my estate under this my Last Will and Testament, I direct that such
share be held IN TRUST by my hereinafter named Trustee, since my daughter Linda D. Miller is
physically and mentally disabled. My attorney, Jerry A. Weigle, Esquire, of Weigle &
Associates, P.C., with offices located at 126 East King Street, Shippensburg, Pennsylvania 17257,
shall serve as Trustee. In the event that the said Jerry A. Weigle is unable to act as Trustee for any
reason, I then name, constitute and appoint Joseph P. Ruane, Esquire, of Weigle & Associates,
p.e., as Trustee, with the same powers as stated herein. In providing for the establishment of this
Trust for the benefit of my daughter, I am aware of the special circumstances and disabilities
affecting Linda D. Miller, whic4 may cause or will cause her to be eligible for various local, state,
and federal benefits and entitlements, as well as possible assistance provided by various private
agencies and organizations. The primary purpose of this Trust is to assure that the said Linda D.
Miller achieves her maximum potential and leads as full, independent, and normal a life as
possible. To that end, it is my wish that my individual Trustee view himself not only as a Trustee
in the traditional sense, but also as protector, guardian and advocate for my said daughter.
Correspondingly, my named Trustee shall expend the income and principal of the Trust in ways
that best further these goals and under the following terms and conditions:
A. The Trustee, within his complete and unfettered discretion, shall apply the
income and principal of the Trust in furtherance of the purposes of the Trust
as set forth in subparagraph THIRD above and generally to enhance the life
'(~~L rJl ~J (SEAL)
WEIGLE & ASSOCIATES. RC. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397
\
,
of my daughter, Linda D. Miller, if living, but only to the extent not
provided for by insurance or by Federal, State, local, or any other assistance
programs of any nature whatsoever, including Supplemental Security
Income benefits under the Federal Income Maintenance Program as then
existing. The Trustee shall have full powers of choice and discretion over
the expenditure of payments of the Trust. The Trustee shall provide Trust
payments of such an amount as not to preclude payment of the maximum
amounts of any Federal, State, local, or other assistance programs, as noted
above. The income and principal of this Trust may, therefore, be used as
judged necessary and appropriate as a supplement to, but not to suppl~t,
such Federal, State, local, or other assistance, and to the extent the income
of this Trust is not used, the Trustee may accumulate the income and add it
to the principal of the Trust.
B. The Trustee is empowered to collect and expend on behalf of my said
daughter all governmental financial assistance benefits to which she is
otherwise entitled; provided that such funds shall not be co-mingled with
the other funds of this Trust.
c. In the exercise of the Trustee's discretion to expend income and principal
for the said Linda D. Miller, the Trustee is directed that consideration
should be given to any Letters of Instruction which I may, from time to
time, direct to the Trustee. Such Letters of Instruction, if any, shall be
interpreted based upon the express purposes stated herein, and shall not be
interpreted to expand the powers and limitations of the Trustees hereof.
D. In the exercise of discretion with respect to income and principal
distributions for Linda D. Miller, if any, the Trustee shall bear in mind my
express desire to preserve, to the greatest extent possible, this Trust's assets
for eventual distribution to my beneficiaries other than my said daughter,
whether outright or in Trust. The foregoing sentence is in no way intended
to limit the sole and absolute discretion of the Trustee with respect to such
distributions or to give any remainderman any right to challenge any
distribution made by the Trustee in the proper exercise of such discretion.
Rather, said sentence is intended to aid the Trustee and any Court or
administrative agency in properly interpreting my intent in establishing this
Trust, namely, that the needs of my daughter be provided for only to the
extent that governmental benefits and entitlements and other resources are
either unavailable, inadequate, or have been exhausted.
.4~R C~Y.V(SEAL)
WEIGLE & ASSOCIATES. RC. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397
.
.
\
,
E. If any governmental agency determines that this Trust is an "available
resource" to be utilized and exhausted to pay for services for Linda D.
Miller otherwise provided by public funding, then the Trustee may, at his
complete discretion, elect to terminate this Trust, in which case the Trust
assets shall be distributed in accordance with subparagraph G below as if
the said Linda D. Miller was then deceased.
F. In the event that a time comes when the said Linda D. Miller is no longer
disabled as determined in the sole discretion of the Executor or Trustee, my
said Trustee may then elect to terminate the Trust and to distribute the Trust
assets (principal and accumulated interest) to the said Linda D. Miller. Any
such determination by my said Executor or Trustee shall be final and the
Executor and/or Trustee shall be indemnified and held harmless from any
and all claims resulting from such determination and decisions.
G. Upon the death of the said Linda D. Miller, the principal of her Trust as
then constituted together with any accrued and undistributed income
thereon, shall be distributed to my son, G. David Commerer, on a per
stirpes distribution basis.
FOURTH. I nominate, constitute and appoint my son, G. David Commerer, presently
residing at 211 Lurgan Avenue, Shippensburg, Pennsylvania 17257, to be the Executor of this my
Last Will and Testament. In the event that he be unable to fulfill the duties o{Executof, I then
nominate, constitute and appoint Jerry A. Weigle, Esquire, to be the Executor of this my Last
Will and Testament.
FIFTH. I direct that my personal representative(s) shall not be required to give bond
for the faithful performance of their duties in any jurisdiction.
SIXTH. I direct my Executor to retain the services of Jerry A. Weigle, Esquire,
with offices located at 126 East King Street, Shippensburg, Pennsylvania 17257, with respect to
the settlement of my estate due to his familiarity with my affairs.
IN WITNESS WHEREOF, I, George R. Commerer, have hereunto set my hand and seal to
this my Last Will and Tes~, written on three (3~eS, the first two (2) pages signed for
identification only, this ~ day of ~ ' 2005.
,,~II< j1~(SEAL)
WEIGLE & ASSOCIATES. RCo - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397
.
.
This instrument was by the Testator, on the date hereof, signed, published and declared by him to
be his Last Will and Testament, in our presence, who at his request and in the presence of each
other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed
our names as witnesses.
\. Po-tAt r;'.IlI._
A
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COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
I, George R. Commerer, the person whose name is signed to the foregoing instrument, having
been duly qualified according to law, do hereby acknowledge that I signed and executed the
instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary
act for the purposes therein expressed.
4j(~.
Sworn or affirmed to and acknowledged before
m~ ~~e R. Commerer, th stator,
thIS ay of . }j
/'
NO RIAL SEAL
Jerry A. Weigle, Notary Public
. Shippensburg, PA Cumberland County
My Commission Ex Ires October 7,2006
WEIGLE & ASSOCIATES, p.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397
... .
~
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
We,PO'~r\ Cf C~ A {-Ie \./
and ~t}--fRI'(' f~ L. ~rnQ ~
k1'7i6Ce~ L. ~~I./
I
, the witnesses whose names are signed to the
foregoing instrument, being duly qualified according to law, do depose and say that we were
present and saw George R. Commerer, the Testator, sign and execute the instrument as his Last
Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of the Testator, signed the Will as
witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more
years of age and of sound mind and under no constraint or undue influence.
T upJZ
Sworn or affirmed to and subscribed before me
by ~v: ~ r, ~lG A )"r e 'f
L? . J
~~73I::"2c,q L.. . ~ t-'T12 t/L
~ . L- {j
and T Pr-h2lCrA . {o f'(\~
ses, this~ay of
. Q/,-
NOTARIAL SEAL
Jerry A. Weigle, Notary Public
Shlppensburg, PA cumberland County
M COmmission Expires October 7, 2006
WEIGLE & ASSOCIATES, RC. '- ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397
~
:..J REV-485 EX (05-04) .~.
SAFE DEPOSIT ~
BOX INVENTORY
PA Department of Revenue
Social Security or Death Certificate Number Date of Death
48500041046
PLEASE USE ORIGINAL FORM ONLY
County Code Year File Number
H4 2
;;2 :1
CITY:
27 Middle Spring Road Shippensburg
NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX
NAME: Jerry A. Weigle, Esquire, Attorney for the Estate of George R. Commerer
STREET ADDRESS: CITY: STATE: ZIP CODE:
WEIGLE & ASSOCIATES, P.C., 126 East King Street, Shi ensbur, PA 17257
. NAME. ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING
a. NAME: RELATIONSHIP:
G.David Commerer Son/Executor
STREET ADDRESS: CITY:
211 Lurgan Avenue Shippensbur~
b. NAME: RELATIONSHIP:
of Estate
STATE:
PA
ZIP CODE:
17257
STREET ADDRESS:
CITY:
STATE:
ZIP CODE:
c. NAME:
RELATIONSHIP:
STREET ADDRESS:
CITY: .
STATE:
ZIP CODE:
NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED
NAME:
Citizens Bank
STREET ADDRESS:
153 West
STATE:
J,>A
ZIP CODE:
17257
DATE OF CONTRACT TO RENT BOX
- 1.../-0 2-
NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX
a. ~~ 12. COHk~
b. NAME: G_
STREET ADDRESS:
27 Middle Spring Road
CITY: STATE:
Shippensburg, PA 17257
NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY
None - inventory taken by Jerry A. Wei Ie, Es uire
WAS A WILL IN THE BOX? 0 YES NO If yes, a. Date of will: Will dated 8-3-05, was removed
b. Name and address of personal representative, if named In the will from lock box on 7-11-06
NAME:
ZIP CODE:
STREET ADDRESS:
211 Lurgan Avenue
CITY:
Shippensburg, PA.
STATE:
17257
ZIP CODE:
G. David Commerer
STREET ADDRESS:
211 Lurgan Avenue
c. Name and address of attorney. If any
NAME:
Jerry A. Weigle, Esquire
STREET ADDRESS: CITY: STATE: ZIP CODE:
WEIGLE & ASSOCIATES, P.C., 126 East King Street, Shippensbur , PA 17257
CITY:
Shippensburg
STATE:
PA
ZIP CODE:
1725 7
r
C,. Lr ~ P-11/LL9L
L
48500041046
48500041046
--I
.N-485 EX
SAFE DEPOSIT BOX INVENTORY Page
of
INSTRUCTIONS
(1) Cash: Report total only.
(2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by
name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock.
(3) Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership,
Le., jointly held, payable on death, etc.
(4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds)
(5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank
and branch, and balance.
(6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible.
(7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible.
(8) All other contents.
(9) Return completed form to:
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 280601 .
HARRISBURG, PA 17128-0601
ITEM
NO.
ITEM DeSCRIPTION
u. S. Proof Sets, 1975 and 1976
1976 Bicentennial Commemorative Medal
Old mortgage dated 11-24-67 in favor of Peoples Bank, 2 tracts, Southampton Townshi
Cumberland County, PA
;7,1.1. Oildt.;mortgages dated 10-12-73, 10-12-73, 10-.12-73; and 11-24~67 (4 total)
7 Release of.mortgage dated 12-16-77 and Release of Mortgage dated 10-27-85
7 IRA Disclosure Statement dated 3-23-84
7 Loan Disclosure Statement dated 10-73
6
6
7
7 Cemetery Deed dated 6-30-87
7 Cemetery Map
8 Birth Certificate for George R. Commerer
8 Birth Certificate for Gladys L. Hall
.~~".-:r'
~ Deed of ~onveyance dated 8-3-05, Decedent to G. David Comm.erer and Linda D. Miller
7 Old Deeds - Browell to Commerer, 11-24-67, and Hand shew to Browel!, 6-13-61
8 Power of Attorney George R. Commerer, 11-25-03
8 Car Title - 2002 Chrysler, trarlsdferreRJ.to::LlludlC.D. Miller
8 IRA account activity statement 3-23-84 ..
8 Real Estate bond and mortgage notice 9~24-73; 1989 purchase of cemetery memorial
8 Real Estate assessment notice 10-25-74: IRS correspondence from 1986
8 Will of Gladys H. CommererA4-11-77
I CEjl'I1 F/f UNDER PENALTY OF PERJURY TH,ot THE Af1(JVE RECORD IS PERSON RECEIVING COPY OF
C9RRe,tT AND COj4PLETE TO THE BEST OF~Y KtloV/lleDGE AND BELIEF. SAFE DEPOSIT BOX INVENTORY:
I ?1G~1i7 / / (A / r j / ~tJrJ ::<r ~r' ~~~ ~_--c ,~~ ._~-
I PRINf JAME I v r 'f ./ PRINT NAME AND CHECK APPROPRIATE BOX BELOW:
L --- V Jerry A. Weigle~ Ese tlire G. David Commerer
PRINT TITLE 1/ DATE CHECK APPROPRIATE BOX:
Attorney for the Estate of <:T .-/') I I!l Executor(trix) 0 Administrator(trlx)
George R. Commerer 0 - Z:-v t.p: 0 Estate Representative 0 Joint owner of safe deposit box
NOTE: Attach additional 8112" x 11" sheet(s) if necessary or use duplicates of this page of form.
The Department is authorized by law, 42 U.S.C. ~405 (c)(2)(C)(i), to require disclosure of Social Security numbers in connection with administering state lax laws. The Department uses the
Social Security number to identify the decedent and personal representatives of the estate. The Commonwealth may also use the infonnation in exchange of tax information agreements
with Federal and local taxing authorities. The state law prohibits the Commonweanh's personnel from disclosina confidential tax information except for official purposes.
07/14/2006 11:47 FAX 7175328220
-----.
NAUGLE MOTORS
~002
~+~~e~
60B W. King Street, $hippensburg, PA 17257. Phone (717) 532-4136. Chbg. (717) 267-1667. www.nauglemolors.com
JULY 14, 2006
TO'"WHOM IT. MAY CONCERN:
WE ESTIMATE THE VALUE OF THE 2002 CHRVSLER P T CRUISER,
SERIAL 13C8FY58882T245526 (ESTATE OF GEORGE R COMMERER)
TO BE $7500.00.
-->fJ
TORS I~C
.
July 25, 2006
Dave Commerer
211 Lurgan Avenue
Shippensburg, P A 17257
Dear Dave:
I am pleased to provide my professional opinion of fair market value for your property.
Based upon my research of current market trends, interest rates, sold properties, and
properties that are currently on the market, I believe the fair market value of your
property at Middle Spring Rd., Shippensburg falls between a low of $130,000 to a high of
$135,000. If you have any questions concerning this information, please do not hesitate to
call me at 717-709-7071.
Sincerely,
~FY/2-/J
Don Lloyd ~ ~
REALTOR
709-7071
., >>
II Citizens Bank"
525 William Penn Place
Suite 153-2618
Pittsburgh, P A 15219
August 8, 2006
AU6 1 1 2006
WEIGLE & ASSOCIATES, P.C.
126 EAST KING STREET
SHIPPENSBURG PA 17257-1397
Estate of GEORGE R ACOMMERER
Date of Death: Jul 04, 2006
SSN: 196-14-2536
Dear SirlMadam:
In accordance with your request, the attached information sheet has been provided in the above decedent's
name as of his/her date of death.
For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please
call 1-888-999-6884
Sincerely,
~~
Barbara Richards
Operations Services
~
a Citizens Bank-
Account Number 6100798615
Account Title GEORGE R COMMERER OR GLADYS H
COMMERER
Date Opened 3/29/1980
Account Type Checking
Principal Balance as of DOD $24878.93
Interest from Last Posting to DOD
Account Balance as of DOD $24878.93
YTD Interest to DOD $122.03
oe
a Citizens Bank ~
Account Number 614028916
Account Title GEORGE R COMMERER OR GLADYS H
COMMERER
Date Opened 12/1/1972
Account Type Savings
Principal Balance as of DOD $2547.37
Interest from Last Posting to DOD $.44
Account Balance as of DOD $2547.81
YTD Interest to DOD $3.17
~ .
a CJtlzensBankw
Account Number 6140721687 ,
Account Title GLADYS HCOMNffiRERORGEORGER
COMMERER
Date Opened 1/8/1998
Account Type Time Deposits
Principal Balance as ofDOD $7097.23 .
Interest from Last Posting to DOD $22.62
Account Balance as of DOD $7119.85
YTD Interest to DOD $149.82
to .
a Citizens Bank-
Account Number 6244108170
Account Title GEORGE R COMMERER
Date Opened 3/8/2004
Account Type Time Deposits
Principal Balance as ofDOD $9925.55
Interest from Last Posting to DOD $30.11
Account Balance as of DOD $9955.66
YTD Interest to DOD $175.38
*
II Citizens Bank-
Account Number 69140700418
Account Title GEORGE R COMMERER OR GLADYS H
COMMERER
Date Opened 9/22/1995
Account Type Time Deposits
Principal Balance as of DOD $14867.29
Interest from Last Posting to DOD $18.27
Account Balance as of DOD $14885.56
YTD Interest to DOD $253.21
. .
a Citizens Bankw
Account Number 6140701376
Account Title GEORGE R COMMERER OR GLADYS H
COMMERER
Date Opened 11/20/1995
Account Type Time Deposits
Principal Balance as of DOD $13654.86
Interest from Last Posting to DOD $19.93
Account Balance as ofDOD $13674.79
YTD Interest to DOD $199.82
. ..
II Citizens Bank"
Account Number 6244180246
Account Title GEORGE R COMMERER
Date Opened 11/28/2003
Account Type Time Deposits (IRA)
Principal Balance as of DOD $10237.46
Interest from Last Posting to DOD $4.68
Account Balance as of DOD $10242.14
YTD Interest to DOD $212.08
.&"W..~.~..~.. ~ .~'~'-"""'l'r''"' ".,'~' -, -"- "'-~~ "
~ '..
-,-~.._,-".._.,',._<-,~,><,,,.. ,.,'
~~_"?"'~~"'-~':":':"',::':"C~'~'~' ''''-''C''"7'-.n'''''''''''-,T~'.,,''~ ^-'-;-~::";-'CC'-__';' "-': ----,-:c---
. .... .-------~'7"'ao
. ... ~--:-,.,""
ESTATE APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
. George R. Commerer, deceased
date of death (d.o.d.) July 04, 2006
for:
Weigle & Associates
126 E. King St.
Shippensburg, PA 17257
AS OF:
d.o.d. July 4, 2006
Reported on September 19,2006
BY:
ffiIS APPRAISAL
SERVICES
145 N lfanover St.
P'Q~~4
Carlisle, PA 17013
(717) P4,J-:J474
lax ~-g50'2
Ibisas@eartJJink.net
.. \ I .
..- ... ~
, , c
. l , _ "..
~, .~
APPRAISAL SUMMARY
It is in my opinion, that as of d.o.d July 4,2006, the Fair Market Value of the personal
property of George R. Commerer, deceased:
(Fourteen Dollars and Seventy Five Cents)
($14.75)
;'
IBIS APPRAISAL
SER VICES
The reDort must be read in its entiretv. The Aooraisal Summarv ONLY is
not the aooraisal reoort.
4
. ' ~ ..
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~ . ~.....".
......'-:..,.~ '"
., _" ",,",,- . "",'"" ,0.,.. ""',
Personal Property Listiag
,-''''''''
-...<ii.i"<',
"".". ~
cmn. 1976 Bicentennial Sons of Liberty $3.00
coin. Uncirculated. Pennsylvania mint.
Corresponding Digital Photograph File:
r0317481Jpg
Mint Set. 1976 Denver mint set. $2.75
Co"esponding Digital Photograph File:
r0317482Jpg
Proof Set. 1975s proof set. $9.00
Co"esponding Digital Photograph File:
r0317483.jpg
Total 514.75
6
::: .. .
~ SEP-26-96
11 : 41 AM
SHETTER~TERRY
7172641445
P. e 1
Terry L. S'het:ter-
Auct'~/APP,.~Serv~
365 Musser Road, Shippensburg, PA 17257
717-264-3885
Appraisal for; The Estate of George R. and Oladys I I. Commerer, 27 Middle Spring Rd"
Shippenshu~, PA 17257
flute: S~ptember 26,2006
ITEM
APPRAISAL VALUE
100.00
65.00
8'.00
Kitchen~
Amana refrigerator
Ilrcakfast set with 4 chairs
China hutch
Must~r Bedroom:
Bedroom suite
Rocker
I.iving R(lom:
Zenith tloor model TV
Matching sota and ehair
Matching recliners
End stands
I.amps
J1oscmcnl:
J>ry sink
School chair
Misc. chairs
Rocking chair
Duncan Phyfe tahle
Dovetailed cradle
TV & VCR
Round table and chairs
Whirlpool wa..~her and dryer
Frigidaire upright freezer
()ut~jdc Shed ~
Cub Cadet riding lawn mower
I.awn furniture
Wheelbarrow
I.ong handled tools
45.00
10.00
65.00
25,00
10.00
1 n.oo
10.00
225.00
35.00
30.00
45.00
20.00
I 00.00
25.00
25.00
100.00
75.00
350.00
40.00
20.00
25.00
TOTA L:
$1.540.00
APPRAISAL FEE: $100.00