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Home My WebLink About94-00140 21 - 94- 1.40 C')C') ~ :0 <=5' :Om 3-- (!'J 0 C" . c~ .." lT1 CI:l I '0 t_.... ,,~" s:.. :u, 0 ;::;--. .- 'D .. "',t CJ\ ~= -1; ':"-1 , c... , :~ ,- ,.... 0', I DO UJ t,j.- ~1;:J ,~.., l C) l,v ~;:',r ;.) to r:;w:;, p, ::J n- Ull '"- oJ 11/ ~ ~ j :l ~ ~ :t <{ iii ..: ~ ~ oJ Z :; oJ 0: II: $ ~ ~ ... I- 11/ <{ ~ ,0' t::'" '75 9 ":::Q... ~ ~::: :i D\ I c:o w ; , u- ;J "'1 U (jj '0::- E me: P' .2::> e: (.)U . ...... .~ '. , ' I ~~'~~----~----~---~-------_._~---~-~-------------~~~~, t',":",..:' D'~dAA, 0221'17 'C:OMMOND~~~l~T~: R~:~:YLVANIA " . ',' . OFFICIAL RECEIPT. PENNSYlVANIA INHERITANCE AND ESTATE TAX ;1l\tUt/2fXt..9., ,.~~~i' ~. RECEIVED FROM: fJ ACN ASSESSMENT r:'I CONTROL ... NUMBER AMOUNT FREY ROBERT M 5 S HANOVER STREET 101 'U?le CARLISLE PA 17013 ESTATE INFORMATION, t:t FILE NUMBER ~ . 21-1994-0140 SSN 164-30-4e70 t:t NAME OF DECEDENT (LASTI (FIRSTI (MI) ~BROWNEWELL BERTHA E II DATE OF PAYMENT II POSTMARK DATE COUNTY CUMBERLAND DATE OF DEATH SEAL WILLIAM JAMES BROWNWELL CIO FREY & TILEY CHECK" 43 m TOTAL AMOUNT PAID REMARKS RECEIVED BY . MARY C.LEW :, , REGISTER <?F WILLS REGISTER OF WILLS i $_ &, :3 _ILL t----' , --______L___ .____ ___'____ _ ___ __ _. _ ____ __ _ _ ____ _ __ __ __ __...,..,...,..' , . \ REV:U~EX+ f1~ S\..J;..~ j' INHERITANCE TAX RETURN ['LE NUMBER ~ RESIDENT DECEDENT COMMO~~:'\W~I~..:It~~';}~ANIA (TO BE FILED IN DUPLICATE 21-94-140 HA'R1SfJ:~: ~~o~:".o601 WITH REGISTER OF WILLS) COUNIV COPE CEOm,S NAME (lAST, fIRST. AND MIDDLE INITIAl) - orcfDfNT'S COMPlfH AODRUS BROWNEWELL, BERTHA E. 1402 Long's Gap Road '.o1c;~~~:-:'2~U;BER ---TD;::~~A1,'~~~~~:~:'-;T,'T;' 906--- Carlisle, P A 17013 ! 14 I c.,", Cumberland o 2. Supplemental Relurn 0 3. Remainder Relurn . {lor dot.. 01 death pr;or '0 12.13.821 o 40. Future Inler.I' Compromi'8 05. Federal eslate Tax (lor dole. 01 deolh oher 12.12.B2! Relurn Required o 7. Decedenl Maintained a living Trusl ~ 8. Tolal Number of Safe Deposil Boxes IAlloch copy 01 Trull) AL'TAX'INFORMAnON,$HOU1D.B&''''"~,-tOI:'';'':~'''I;(J~;.,'it"".,: :;;'.';;.i;.;'/{"~"'ji~a OM I E MAILING AD R 19, If lin. J8 is gr.at.r than lin. 17, enter the differ..". on lin. 19, This b th, OVERPAYMENT. aD 20. If li"l 17 j, grlol., than lin. 19, .nt.r the diH.renc. on lin. 20. This is the TAX DUE. A. Ent.r the int.r.st on the balanc. due on lin. 20A. B. En'er ,he '0101 of line 20 and 20A on line 20B. Thi. i. Ihe BALANCE DUE. Moke Check Payable to: Regl.te, 01 Will., Agen' _'\~~n, >f':";~. .....SU.. fO........LLOUlSnOHSON QYUsI S1D1_"1O,.IIlC8lItk~m~"i'\)"i:,~.:i'i~n',aIJ:.;'.; ~ Und.r p.nolll.. of ptrjury~ t d.dot. .holl hO\l' 'komin.d this ,.furn, including occomponying ICh.dutll ond ,'ot.m.nll, and 10 the bill of my knowl.dg. ond b.ll.!. it ;Slru., corr'CI and compt.t.. I dmor. .hot all real,,'olt hOI ,b..n r.porttd Ollrut morhl \lQlu.. D.c1arolion of pre parer olhtr Ihon the p.nonolftpr...nfoll\lt II bOlfld on olllnlormotion of which prepol.' "os ony ~no""ltdQ" 5tQNATUU Of 'U5QN IUflON$IIU fOl filiNG IUuAN AODlln I.lnn . ~ p ',. ,,'C v..,......W.tl..." ~/.'J'\..,.l... ~'U""4')"'tl..,tl._ reNi:fi.j11 Of 'If' OT4oI[I TMAhll["!S[NUTr"'l ~~ - "', "1\."{- YEAR NUMBER. . ... Z .. Q .. V .. Q .. .. :..:Su. V ",:0: .....V xOD V"',, .... .. <( ~ l. Original Re:urn [J 4, limited Ellote o 6. Decedent Died Tellole (Alloch copy 01 Will) 'A, ,CORR&SI'ONDENCE ANDCONP NAME: Frey and Tiley , L PHON NUMBER 5 South Hanover Street Carlisle, PA 17013 300,000.00 z o ): s E .. <( V .. '" 1. Real E.,o'. (Schedule AI ( 11 2. Stock. and Bond. (Scnedule BI ( 2) 3, Clo.ely H.ld Stock/Portnenhip Intefllt (Schedule q (3) ____ 4, Mortgog.. and Note. Receivable (Schedule 01 ( 4) ___~ 267 . 84 5. Co.h, Bonk Depo.it. & Mhcelloneou. Penonol P,operty( 51 142,343.25 (Schedul. E) 6. Joinlly Owned Property (Schedule F) 7. Tronol... (Schedule G) (Schedule li 8. Total Gross AnIta (lololl1ne. \-7) 9. funeral Expense., Administrative COlh, Miscelloneous { QI Expen... (Schedule HI 10, Debl.. Mortgage liobililie., lien. (Schedule I) (10) II. TOlol Deduct;on. (tololline. 9 & 10) 12. Net Value of E.tate Illn. B minus line 11) 13. Chor;,oble and Gove,nmenlol Beque,', (Schedule J) 14, Nel Volue Sub ect 10 Tox (lioe 12 minu.line 13) 15. Amount of lin. 14 taxabl. 01 6% 1'01. (Include value. from Schedule K 0' Schedule M,I 16. Amount of lin. 14 toxabl. 01 15% 1'01' (Include value. from Schedule K ., Schedule M,) 17. Prindpollo)( due (Add tox from lin. 15 and from line 16.) 18. Credit, Prior Payments Discount 22,800.00 + 1,200.00 (18) (191 24,000.00 C')C') :o1fl <=re :5i 3 ~. CO () 0"/ fO.") ':~, ') ~ -_.~ (" () ~ &: (? c: .., ,~, - , -.J ~::, (''I C , ~l-' P ,) ;a ::;,.;(0 Co Cl ijj ~!i N 0 - -.J I 8) 448.611.09 ( 6!_ (7)__ 46,684.39 46.684.39 401,926.70 (11) (12) (131 (141 401. 926. 70 -1i,115.60 (IS! 401,926.70 )( .06 III (16) x ,15 = z o 1= g .. " 8 ~ (171 InlOtell Ch('(\" }WI(' if you OIC H'quC\tmg 0 fI funtJ of your overpayment 115.60 --- 1.52 117.12 (201 (2QAI {20BI DATI 500 Mt. RockR08d, Newville. PA 17241 .ODI(U 5 South Hanover St., CarliSle, PA 17013 Jrrn. OA f Jan. /'1.. . 1994 /1 ,1994 Date February 24, 1994 Frey & Tiley 5 S. Hanover St. Carlisle, PA 17013 FARMERS TRUST One \^kst High Street r.o. Box 220 Carlisle, Pennsylvania 170B Date of Death Re: Estate of. Bertha E. Brownewell 164-30-4270 1/31/94 D.ar Mr. Frev ..__.,,~_.- In anrw.r to your re(juest concerning accounts owned, .Ithar llparately or Jointly, 'by the above referenced decedent and the balance In each account... of the dat. of cleath, w. have checked our records and are submitting the following information In dupUcat.. We suggest that you rue one of these l.lter-. attached to the Pell/lJylyanU Iny"," tory forma (RCCl to substantiate the balance you reporL Note that we hIVe shown the correct registration for each accounL Alto, In_t accru.d to the dat. of death, If any. Ie lIat.d u a .parate figure, V<<,; tnI1y youn, ~JJocIL1 Doris Goodhart CD/IRA dept. Certificate 71798 was opened 6/14/87. The value as of 1/31/94 was $10,000.00 plus accrued interest of $14.44 for a total value of $10,014.44. The certificate is registered to Bertha E. Brownewell, alone. .E....1511 Eh (1"'1 ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RUIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Ploaso Print or TVpo FILE NUMBER BERTHA E. BROWNEWELL 21-94-140 ITEM NUMBER DESCRIPTION AMOUNT A. Funoral Exponsos: 1. Hoffman-Roth Funeral Home, funeral services Waggoner's United Methodist Church Loyalty Class, funeral luncheon 5,160.00 100.00 B. Admlnlstratlvo Casis: 1. Penonal Rep..sentaliw Commission. 16,458.33 Social Security Number 01 Penonal Repr..entative: 204 - 30 6080 Vear Commission. paid 1995 2, Attorney Fe.. 16,458.33 3. Family Exemption 0.00 Claimant Relatian.hip Add..ss 01 Claimant at decedent'. dealh St..et Add..ss City State Zip Code 4, Probalo Fe.. 319.00 C. Mlsc.llanoous Exponso.. 1. Cumberland Law Journal, advertising Letters 40.00 2. Farmers Trust Company, forfeiture of interest 8.68 3. The Sentinel, advertising Letters 65.48 4. Check cleared after death 23.27 5, Uni ted of P A, telephone .26.55 6. PP&L, electricity 93.53 7, PP&L, electricity 84.74 8, Schuchart, Inc., fuel oil 191.46 TOTAL (AI.o enler on lino 9. Recapitulalion) 5 (lImo.. spaco Is no.dod. lnsort addltlonol.h.... 01 samo sllt,l "';~,j- . ~!V-1547 EX AFP (12094* COHHOHWEAL TH OF PENNSYLVANIA DEPARTIU:':HT Of REVENUE BUREAU OF INDIVIDUAl TAXES DEPT. ZID601 HARRISBURG, PA 17121-0601 H -/00-q NOTICE OF INNERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ACN 101 DATE 03-20-95 OF FILE NO. DATE OF DEATH 01-31-94 COUNTY CU~BERLAND NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS, HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT" REMIT PAYMENT TO: FREY ETAL 5 S HANOVER ST CARLISLE PA 17013 REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 Allount Rail! ttad CUT ALONG THIS LINE ~ RETAIN LOWER PORTlDN FOR YOUR RECORDS ~ iiEV:is4j-EX-"AFP-mr:nr-iioricE--ciF-YriHEiiii'ANcE-rAX"A-ppiiiiisE;.iENT";"ALi:ciWAtfcE-iili-----"------- - "-- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BROWNAWELL BERTHA E FILE NO. 21 94-0140 ACN 101 DATE 03-20-95 TAK RETURN WAS, I X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL 1. Reel Ellete (Schedule Al III 2. Stock. and Bonds (Schedule 8) (2) S. Clos.ly Held stock/Partnership Int.r.lt (Schedule C) (5) 4. "artg.gal/Not.. Receivable (Schedule DJ (4) 5. C..h/Bank Deposits/Hilc. Parsonal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule f) (6) 7. Tran.f.~. (Schedule OJ (7) a. Total A...t. APPROVED DEDUCTIONS AND EXEMPTIONS: 9. 'Funaral Expan.../Ad.. COlts/HI Ie. Expens.. (Sch.dul. H) (9) 10. Dobh/Hortgeso LlebU1U../Llenl ISchedule II 1l0) 11. Tobl D.duction. 12. N.t Value of Tax Return 15. Charitable/GovernMent.l a.qu..t. (Schedule J) i4. Net Value of e.tat. Subject to Tax NDTE: ( I CHANGED C')C') c: Iii- . 300,O~;:00 ~ ., ,00 ',00 ~ 6.267.84 _ 142.343.25 -.: (', .00 :b ~~(.OO ~ )>~ 181 Lv 6.. 46,684,39 .00 1111 1121 IlS1 1141 :0 :0 (0 (/)0 (::) 0 ~ ;.. -:\. ~~ ;: " , en ..) 448';611.09 41i.IiA4 ~Q 401. 926.70 ,00 401,926,70 If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of !bb returns assessed to date. ASSESSMENT OF TAX: 15. AMount of Lina 14 at Spousal rat. (15) 16. AMount of Lin. 14 taxable at Lineal/CI... A r.t. (16) 17. A.uunt of Lina 14 taxable at Collataral/Cla.. B rata (17) 11. PrinciPII rax Due TAX CREDITS: PAYHENT DATE 04-26-94 01-17-95 RECEIPT NUlIBER XA885999 AA022717 DISCOUNT 1+1 INTEREST <<-I 1,200.00 1. 84- INTEREST IS CHARGED FRDM 01-18-95 TO 03-28-95 AT THE RATES APPLICABLE AS OUTLINED DN THE REVERSE SIDE OF THIS FDRM .OOK'OO. 401.926,70 x.06. .00K,15. 1181 AHDUNT PAID 22,800,00 117,12 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE · IF PAID AFTER DATE INDICAl'ED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ,00 24,115,60 ,00 24,115,60 24.115.28 .32 ,01 ,33 ( IF TOTAL OUE IS LESS THAN II. "' PA~ENT IS REOUIRED, If TOTAL OUE IS REFLECTED IoS 10 "'CREDIT"' (tRI. YOU NY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FOWN FOR INSTRUCTIONS. I STATUS REPORT UNDER RULE 6.12 Name of Decedent: Bertha E. Brownewl>n Date of Death: Januarv 31, 1994 Will No. Admin, No, 21-94-140 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No X 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Upon sale of real estate J. If the answer to No. 1 is Yes, state the following: 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 is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: February 25, 1997 I~H-v..., --- h" Signa Lure -7?,; , " .' ) Robert M. Frey Name (Please type or print) 5 S. Hanover St., Carlisle, P A 17013 Address 00 '0 U) \=? ~.~ ~~ ~ ~ , r I \0 N en " Lu t- O ...... ~J (:1 I"- Q,O: CC po. e~ :~ Q~ ( 7171 243-5838 Tel. No, ':: e:: 3=- UU Capacity: Personal Representative X Counsel for personal representative (MAHI rmf/AMJ) FIRST AND PARTIAL ACCOUNT OF WILLIAM JAMES BROWNEIVELL, EXECUTOR OF THE LAST WILl, AND TESTAMENT OF BERTHA E. BROWNEWELL, A/K/A BERTHA Eo BROWNAWELL, LATE OF NORTH MIDDLETON TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED DATE OF DEATH: LETTERS TESTAMENTARY ADVERTISED: CUMBERLAND LAW JOURNAL February 25, March 4 and 11, 1994 January 31, 1994 ESTATE FILE NO. 21-94-1.40 THE SENTINEL February 21, 28, and March 7, 1994 PRINCIPAL RECEIVED Accountant charges himself with the following principal amounts received: 1994 Jan. 31 Uncashed social security check for December 214.00 31 Uncashed interest checks from Meridian Bank and Farmers Trust Co. 313.55 Feb. 9 Balance Farmers Trust Company checking account 1/4-05485 18,862.11 Accrued interest to January 31, 1994 8.68 9 Balance Farmers Trust Company Certificate of Deposit 1/71798 10,000.00 Accrued interest to January 31, 1994 14.44 9 Balance Meridian Bank Certificate of Deposit /I 3064065695 25,046.33 Accrued interest to January 31, 1994 36.21 9 Balance Meridian Bank Certificate of Deposit 1/3064084613 20,028.30 Accrued interest to January 31, 1994 29.83 9 Balance Meridian Bank Certificate of Deposit 1/3064086204 10,000.00 Accrued interest to January 31, 1994 18.13 9 Balance Meridian Bank Certificate of Deposit 1/3094108176 20,000.00 Accrued interest to January 31, 1994 20.45 9 Balance Meridian Bank Certificate of Deposit 1/3094100819 15,000.00 Accrued interest to January 31, 1994 8.72 9 Balance mortgage due from Terry E. Fuller 5,917.64 Interest @ 10% from on and after June 30, 1993 350.20 J'une 11 Gross proceeds public sale of farm equipment, household goods and personal property 22,742.50 Parcel of land situate in North Middleton Township, Cumberland County, Pennsylvania, containing approximately 270 acres consisting of five adjoining tracts 300,000.00 TOTAL PRINCIPAL RECEIVED 448,611.09 -1- Mar. 30 PP&L, electricity 38.80 Apr. 20 , Penn Fuel Gas, Inc., propane 69.54 20 United of P A, telephone 22.22 20 Robin K. Sollenberger, Tax Collector, County and Township real estate taxes 549.91 20 RegIster of Wills, Agent, ale Pa. Transfer Inheritance Tax 22,800.00 20 Register of Wills, 3 short certificates 9.00 29 PP&L, electricity 39.04 May 19 United of PA, telephone 22.22 June 7 Penn Fuel Gas, Inc., propane - 39.04 less refund of 37.44 1.60 7 PP&L, electricity 38.10 11 Kevin M. Wickard, auctioneer for public sale 2,660.82 11 Labor preparing for sale 1,035.00 30 United of P A, telephone 22.22 30 PP&L, electricity 46.68 30 William Brownewell, reimbursement for tractor repairs 75.00 July 28 Penn Fuel Gas, Inc., propane 16.11 28 PP&L, electricity 29.83 28 United of P A, telephone 23.29 Aug. 31 United of P A, telephone 23.00 31 PPclcL, electricity 33.45 Sept. 27 Robin K. Sollenberger, Tax Collector, school taxes on 110 acres 1,237.31 27 Robin K. Sollenberger, Tax Collector, school taxes on 117 acres 908.13 27 PP&L, electricity 30.13 , 27 United of PA, telephone 23.00 27 Perin Fuel Gas, Inc., propane 3.40 Oct. 27 United of P A, telephone 23.00 27 PP&L, electricity 28.21 Nov. 30 PP&L, electricity 23.22 30 United of P A, telephone 22.67 Dec. 30 PP&L, electricity 24.29 30 United of PA, telephone - 23.00 less refund of 3.55 19.45 1m Jan. 5 Register of Wills, filing Pa. Inheritance Tax Return 15.00 '5 Register of Wills, Agent, balance Pa. Transfer Inheritance Tax 117.12 -4- Jan. 19 Alfred Hollenbaugh, water pump 365.00 19 PP&:L, electricity 24.19 Feb. 14 PA Department of Revenue, 1994 Fiduciary income tax 18.43 Mar. 8 ' Plough &: Lillich Insurance Agency, fire insurance 473.00 Apr. 5 Robin K. Sollenberger, Tax Collector, 1995 county and township real estate taxes 549.91 June ,8 Penn Fuel Gas, Inc., service 42.00 Aug. 10 Septic tank cleaning 80.00 14 Robin K. Sollenberger, Tax Collector, 1995-96 school real estate taxes 2,194.68 Dec. 14 Plough &: Lillich Insurance Agency, fire insurance 480.00 1996 Apr. 12 PA Department of Revenue, 1995 Fiduciary Income tax 136.00 16 Robin K. Sollenberger, Tax Collector, 1996 county and township real estate taxes 623.77 June 13 Alfred Hollenbaugh, electrical work 38.00 Sept. 26 Penn Fuel Gas, Inc., account 37.00 26 Robin K. Sollenberger, Tax Collector, 1996-97 school real estate taxes 2,350.63 Nov. 21 William J. Brownewell, a/c Executor's commissions 8,000.00 21 Frey and Tiley, a/c Attorney's fee 8,000.00 , 1997 J'iiii7" 28 PlOUgh &: Lillich Insurance Agency, fire insurance 480.00 Mar. 19 PA Department of Revenue, 1996 Fiduciary income tax 56.00 Apr. 24 Robin K. SOllenberger, Tax Collector, 1997 county and township real estate taxes 623.77 JUly 23 Adams Water Well Drilling, repairs 65.00 Sept. 25 Robin K. Sollenberger, Tax Collector, 1997-98 school real estate taxes 2,350.63 Dec. 4 Plough &: Lillich Insurance Agency, fire insurance 480.00 1998 Feb. 4 The Sentinel, rental ad 23.20 Mar. 4 PP&L, electricity 22.72 12 Capital Tax Collection Bureau, trash service 10.55 Apr. 13 PA Department of Revenue, 1997 Fiduciary Income tax 31.18 14 Herman &: Shenk, Inc., furnace repairs 40.50 -5- " Apr. 14 14 JUly 9 Sept. 10 Oct. 29 ,Dec. 2 1999 Jan. 20 Apr. 14 14 14 14 May 13 July 8 8 15 Aug. 17 Oct. 20 Nov. 26 Dec. 22 22 22 Capital Tax Collection Bureau, trash service Robin K. SOllenberger, Tax COllector, 1998 county and township real estate taxes Capital Tax Collection Bureau, trash service Robin K. Sollenberger, Tax COllector, 1998-99 school real estate taxes Capital Tax Collection Bureau, trash service Plough &: Lillich Insurance Agency, fire Insurance Capital Tax Collection Bureau, trash service PA Department of Revenue, 1998 Fiduciary Income tax Capital Tax Collection Bureau, trash service Robin K. Sollenberger, Tax Collector, 1999 county and township real estate taxes Souder's, installation of new furnace Souder's, plumbing and electrical service Castle's Lumber, ceiling repairs The Sentinel, rental ad Capital Tax Collection Bureau, trash service Robin K. Sollenberger, Tax Collector, 1999-00 school real estate taxes Capital Tax Collection Bureau, trash service Bank charge for checks William J. Brownewell, reimbursement for replacement of cellar door Plough &: Lillich Insurance Agency, fire insurance William J. Brownewell, alc Executor's commissions TOTAL DISBURSEMEN'rn RECAPITULATION Total Principal Received Total Insurance Proceeds Total Income Through 1999 Total Receipts Through 1999 Less Total Disbursements Through 1999 Less Real Estate Not Yet Sold Less Fuller Mortgage Not Yet Collected (principal) Balance for Distribution -6- 27.43 673.02 27.75 2,424.49 27.95 487.00 27.95 62.97 27.95 673.02 2,282.25 501.90 63.31 18.68 28.51 2,490.15 28.86 20.49 306.52 487.00 4,000.00 78,821.22 448,611.09 1,072.114 38,775.61 488,458.74 - 78,821.2~ -296,000.00 - 5,917.64 107,719.88 <:> '<l' ~ I ... ~ ~ ... o Z r.:I t:3 I>< r.:I ... < ... ffl }j;gla lif. r i ~R,tli If; o!SBj 15 ' i;~fJI~1i S ~! fRfiS ~ ''I. ~.s~t5~iim c:C ~~!i1U SJ~~ f1Ei,g~~~~ J:l S9i ~ f~l~ifJ~i ~ i:I o.~ ~:I:: ~~~ <... p~t:3 :I::~ o:s::s:~~~ ~ u r.:I... r.:I . ell UZell<Q:l~~><< <:s:<:I:: o_E-<r.:I ..:lO~~~r.:I:I::ZU <~r.:Ir.:Ii>d"'eIlpr.:l ..Q:l:I::Q:l......<zoo .. ... <~:S:u. ~ffll><[j..s..sgo:$ ~~~E-<z~~Z~~ .......0 :s::s:0~> z==...r.:Ir.:I<"'~~ <<p==zzr.:Ir.:I~ ~::3u~:s::s:S~z !:It:3~fflggEb~ ~;;:r.:I"'Q:lQ:l==Uo.. . ni.~ ~q~.. ~ -m .} " .. c . C' 0.- ;: gi 00. .,-- .: Q.~ e.c: " :O=&r- .- . \ \(Q~.~. ....., . u- . e:: ; >-.. ~ E;; 1.:J 4:;8- I i ~: ~ 1>,,- __ :I ~f~i 'I~ . i r ;iliJi f i .t' ~ iil BIb ~~. '~ \V Q"I;1~Jl;a ~ ~g ~'t3 I :2 ~ ~U~ ~j.~j~ \ h~litliH 5 ]i ~~ g j ,~t 1r. S ~ct B iR~ 5,.,0 ~ ""1<<.1:1 ~~~~ Ilggs ,~g~'o Uhf ill! ===j] aG ....- =~ ~:- , ,.J <Xl - '" ~ <Xl ~~_",1Il ~~~ I- ,;, ~ ~'R, 0/1," c: ll: --, ~blJJ <<l ,t-.;. _-:;2: J: as' ':'-"," "'---0: -(1) w"1Il ~ ,!!l c: CG.ic :; ~ ~ u.. < ell 0 Q. -'J Q) II) : "ii" I..J !.Fc.... -. ..~: " >';:. -- ~~ ,......G' ..J , 8 :1)~ s ~l: -I '" ~ [y h; :'j :-"'1 hl -..j ",) " .' -, --- ,- , . ~ ,. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Bertha E. Brownewell, aka Bertha E. BrDwnawell Date of Death: January 31,1994 Will No. Admin. No. 21-94-0140 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate If complete: Yes ( ) No (X ) 2. If the answer Is No, state when the personal representative reasonably believes that the administration will be complete: Upon sale of the real estate 3. If the answer to No.1 Is Yes, state the following: (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 Is: , (c) Old the personal representative state an account Informally to the parties In Interest? Yes ( ) No ( ) (d) Copies of receipts, releases, Joinders and approvals of formal or informal accounts may be flied with the Clerk of the Orphans Court and may be attached to this report. ' Date: February 21,2002 F&t"'lJ-l- j:n. "f"'~ Signature Robert M. Frey Name (Please type or print) 5 South Hanover Street Address '..' ro', 0, iI) ct.) ..,:;:: (717) 243-5838 Telephone No. Capacity: ( ) Personal Representative , ( X) Counsel for personal representative ,.j .:. >= ~i~ :;; ...."t: N ffi u.. " ,.. ~ci: Cl: ~ ~~ JRD/Junc 30, 1992/17858 FEB 1 3 2002 ~. In Re: Estate of Bertha E. Brownewell Late of North Middleton Township ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA Estate No.: 21-1994-140 NO. 21-1994-140 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6,12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Counsel for Personal Representative: Robert M,Frey, Esquire Date of Decedent's Death: 01-31-1994 Date of Delinquency Notice: 12-12-2001 The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common PIcas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6,12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills on 12-12, 2001, and that the ten (10)' day notice to file the Status RepOlt has expired, Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to deternline whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 02-12-2002 "'/a.1-<-" C. I"l/ j;(t'-:#-c.J wis, RegisterofWil s J0ary" Distribution: Personal Representative Counsel for Personal Representativc Estate Filc , '0;,' -:/.PcJ 9aJ A hearing is scheduled for ~ at I (n Courtroom No.3. If the Status Report is filed prior to the hearing date, the hearing will automatically be can SECOND AND FINAL ACCOUNT OF WILLIAM JAMES BROWNEWELL, EXECUTOR OF THE LAST WILL AND TESTAMENT OF BERTHA E. BROWNEWELL, AlK1A BERTHA E. BROWNAWELL, LATE OF NORTH MIDDLETON TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. DATE OF DEATH: LETTERS TESTAMENTARY ADVERTISED: CUMBERLAND LAW JOURNAL February 25, March 4 and 11, 1994 January 31,1994 , ESTATE FILE NO. 21-94-0140 THE SENTINEL February 21, 28, and March 7, 1994 PRINCIPAL RECEIVED Accountant charges herself with the follDwing principal amounts received: ~ Real Estate .Parcel of land situate in North Middleton Township,Cumberland CDunty, Pennsylvania, containing approximately 270 acres consisting of five adjoining tracts $296,000,00 Real Estate, 418 Fairground Avenue, Borough Carlisle, Cumberland County, Sales Agreement with Terry E. Fuller with unpaid balance as of December 26, 1999 Cash retained from December 26, 1999 $5,917,64 $15.719.88 TOTAL PRINCIPAL RECEIVED 5317,637.52 ~ INCOME RECEIVED Farm Rent, December 1999 tD December 2000 Security Deposit (Jeffrey Miller from 1999) Refund, Jeffrey Miller Security Deposit 1 $6,630.00 , . , $500;00 '.il ,'.', -$500.00 . c.) ~-~. " .:'.~ ", ,'11 ) ,-) "-' . ~ I N Security Deposit (Mark J, Tocci) $500,00 Land Rent from William J, Brownewell $1,000.00 Interest, Estate Checking Account for 2000 $242.93 $8,372.93 Z!!Jtl Farm Rent, January 2001 to December 2001 $6,120.00 Gain from Sheriff Sale of Real Estate, 418 Fairground Avenue, Borough of Carlisle, Cumberland County $3,523,77 Land Rent from William J. Brownewell $1,000,00 Interest, Estate Checking Account for 2001 $71.17 $10,714.94 ~ Farm Rent, January 2002 to December 2002 $6,705,00 Refund Security Deposit to Mark J. Tocci -$500,00 (Applied to March Rent) Security Deposit (Riggleman, Evans, and Palmer) $600.00 . Gain from Sale of 25 acres to Wag goners United MethDdist Church $99,041,53 , $63.86 Interest, Estate Checking Account fDr 2002 $105,910.39 ~ Farm Rent, January 2003 to June 2003 $3,495.00 Refund Security Deposit to Riggleman, Evans, -$600.00 and Palmer(Applied to April and May Rent) Interest, Estate Checking Account for 2003 nuz $2,928.32 20M Interest, Estate Checking Account for 2003 $15.58 2 Interest, Estate Market Advantage Account 2004 $4,886.11 Gain from purchase of remaining parcel of land situate in Nort~ Middleton Townshlp,Cumberland CDunty, PA, purchased by Jack L. Shepley and Amy S, Shepley and W,D. Investments, LP) $536.855.35 ~ $541,757.04 Interest, Estate Checking Account for 2005 $1.34 Interest, Estate Market Advantage Account 2005 $4.157.59 $4,158.93 TOTAL INCOME RECEIVED $672.129,01 DISBURSEMENTS 2000 Feb. 24 North Middleton Township, Trash removal $28.86 April 4 Pennsylvania Department of Revenue, 1999 Fiduciary Income Taxes $17.45 April 5 The Sentinel, Advertisement for rent of falm house $19,24 April 5 Robin K. Sollenberger, Tax Collector 2000 County and Township Taxes $673.02 April 19 North Middleton Township, Trash Removal $28.86 April 26 William J. Brownewel/, Partial executor fee $4,000,00 April 26 Robert M. Frey, Partial attorney fee $8,000,00 April 26 Register of Wills, Filing Fee for First and Final Account $116.00 July 4 North Middleton Township, Trash removal $28.86 3 . , Aug. 24 Robin K. Sollenberger, Tax CDllector, 2000 School Taxes $2,555.82 Oct. 11 Recorder Df Deeds, Clean and Green $25.50 Oct. 11 Borough of Carlisle, Utilities-Water $19.54 Nov. 3 York Waste Disposal, Inc., Trash RemDval $27.45 Nov. 24 Borough of Carlisle, Utilities-Water $14.16 Nov, 24 M& T Bank, Bank Charge $1.00 Dee, 8 Everett Cash Mutual Ins. Co., Homeowners $487.00 Dee 21 Souders Plumbing & Heating, Repairs $1,198.46 Dee, 22 M& T Bank, Bank Charge lL.QQ $17,242.22 2M1 Jan. 2 Tax Claim Bureau, Property Tax $1,055.49 Jan. 2 York Waste Disposal, Inc., Trash Removal $27.45 Jan. 26 M&T Bank, Bank Charge $1.00 Feb, 1 M& T Bank, Refund Bank Charges -$2.00 March 30 Groffs Septic, Maintenance $95,00 March 30 York Waste Disposal, Inc., Trash Removal $27.45 March 30 Souders Plumbing & Heating, Repairs $233,08 . April 6 PA Department of Revenue, 2000 PA-41 $37.00 April 26 . Robin K. Sollenberger, Tax Collector, 2001 Township and County Taxes $356.65 July 13 York Waste DlspDsal, Inc..Trash Removal $27.45 4 Jan. 15 . Everett Cash Mutual Ins. Co., Homeowners $33.00 March 10 PA Department of Revenue 2002 PA-41 $754,00 April 24 York Waste Disposal, Inc., Trash Removal $29,91 April 24 Robin K. Sollenberger, Tax Collector 2003 County and Township Taxes $366,21 April 24 Merle Garman, Repairs $30.00 May 5 Mike Buchenauer, Mlscellaneous(Remove Shed) $1,265,90 July 8 YDrkWaste Disposal, Inc., Trash Removal $29,91 Aug,28 Robin K. Sollenberger, Tax Collector $1,398,17 2003 School Taxes Dec. 9 York Waste Disposal, Inc., Trash Removal $37,77 Dec. 16 Everett Cash Mutual Ins, Co., Homeowners $151,00 $4,095.87 2QlM Feb. 4 York Waste Disposal, Inc. $37,77 Feb, 20 Everett Cash Mutual Insurance Co. $151,00 March 16 PA Department of Revenue 2003 PA-41 $1,00 April 28 Robin K. Sollenberger, Tax Collector 2004 County and TownShip Taxes $389.96 June 16 ECM Insurance Group, Policy #DWG508073 $151,00 June 24 York Waste Disposal, Inc., Trash Removal $25,18 June 24 Hilton's Lock Service, Replace Locks Farm House $75,17 6 " Wb~M( ~~rIY' In re: ESTATE OF DALE B. FAILOR Late of Upper Allen Township, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO, 21-96-413 fPER OF COURT AND NOW, this -t.:- day of September, 2004, upon consideration of The McNaughton Company's Motion for Reconslderation~~_d the briefs . ~, .. :n submitted by The McNaughton Company, the Estate of Dale' 8, Faig, anci~~ f~ . ._~ :;:1 ':1- . ,-'I "\ .'. '''' 1-11 Charlan Group, L.P., and after hearing oral arguments, it is hereby -;' ~ ') ORDERED that The McNaughton Company's Motion for Reconsideration' ~: 1-.)' v; \) '.,1 ..=.. Is DENIED and the Court's Order of June 11, 2004 Is REAFFIRMED in Its entirety, The Court hereby directs an office conference with the attorneys for The McNaughton Company, the Estate of Dale B, Failor and the Charlan Group, L.P. to decide the next practical step in dealing with interested bidders of the Failor Farm. The attorneys are requested to contact the Court, in a coordinated effort, with available dates. ('{\~.\e.~ ~ ~~, ~ t . \....a.\mo-" Cv-w\c. [" S"\Ii!.~" ur 't\J\",~ -J... \:l. ~(o..~"S~\J:> 9) \ \ oy G<;(( By the Court, a sales agreement with McNaughton, The Order further set forth the process for obtaining court approval of the sale of the Failor Farm.1 Subsequent to the Order of June 11, 2004, additional buyers, including Traditions of America, LLC and Charlan Group, L.P" submitted proposals for the purchase of the Failor Farm, Additionally, McNaughton submitted an amendment to its original sales Agreement. On July 27,2004, The McNaughton Company ("McNaughton") filed a Motion for Reconsideration of subparagraphs (b), (c) and (d) of the Court's Order of June 11, 2004. McNaughton contends that the Agreement of March 26, 2004 was a final and binding contract not conditioned upon Court approval, The Court heard oral argument on the Motion for Reconsideration on July 29, 2004 and August 6, 2004, Discussion I. The Purchase and Sale Agreement of March 26, 2004 requires court approval. It is settled law in Pennsylvania that while an executor may have the express power to sell a decedent's property without obtaining court approval, the executor may nonetheless include in a sales agreement a The pertinent paragraphs of the Order of June 11, 2004 provide as follows: "(b) The Court hereby sets a' hearing to determine whether court approval of a contract with the McNaughton Company, or a denial of such approval and the approval of another competing offer, Is In the best Interests of the Estate of Dale S. Failor and its baneficiaries...(c) Any offerors, in addition to the McNaughton Compeny, shall make themselves known to Peter Ressler, Esquire, counsel for the McNaughton Compeny and to this Court in a timely fashion and shall file their proposed offers with the Clerk of the Orphans' Court.. .(d) After said hearing \he Court shall fashion Its own final Order as It deems best, Including further findings, terms and conditions as it ' deems most eppropriate In the circumstances to be issued at a time deamed appropriate by the Court.. 2 provision making the sale conditional upon the approval of the Orphan's Court, See Pennsvlvania Std. Practice 2d ~ 152:126, Furthermore, court approval of an agreement is not "pro forma" and is contingent upon the court's determination that the sale is in the best interests of the estate, Id, See also !n.1he Matter of Est. of Penrose, 486 Pa, 9, 12 (1979) (stating that although the testamentary grant to the executors of the estate relieved them of a requirement to seek court approval of a sale of estate property, the executors were permitted to include in the agreement a provision making the sale subject to approval of the Orphans' Court). These principles are illustrated in cases similar to the instant action. In In re Est. of Lazarus, 420 Pa, Super. 379 (1992), the Superior Court affirmed the lower court's disapproval of a sales agreement for land in an estate and its subsequent approval of a different agreement. The sales agreement provided that "this Agreement is specifically conditioned upon Seller obtaining Court approval of this sale and the above-mentioned Purchase Money Mortgage." Id, at 381-82, Reasoning that the provision operated as a "condition precedent," the court concluded that the lower court did not err in evaluating all the offers and granting approval of a specific offer "in light of the best interests of the beneficiaries." Id, at 386, See also In re Matter of Samson, 442 Pa, Super. 545 (1995) (concluding that a section of the sales agreement stating "in order to satisfy conditions and restrictions of the Trust Agreement, Sellers will seek court approval for 3 II. 20 Pa.e.S.A. S 3360 Is Inapplicable to the Purchase and Sale Agreement of March 26, 2004 because the agreement requires court approval. In support of its Motion, McNaughton asserts that 20 Pa.C,S,A, ~ 3360 binds Hertzler to the Purchase and Sale Agreement of March 26, 2004. McNaughton contends that this section of the PEF code precludes the Court from setting the Purchase and Sale Agreement of March 26, 2004 aside, even if the consideration for the Agreement is inadequate or the estate receives a better offer. Subsection (a) of this statute, entitled "Inadequacy of consideration or better offer," states: When a personal representative shall make a contract not requiring approval of court or when the court shall approve a contract of a personal representative requiring approval of the court, neither inadequacy of consideration, nor the receipt of an offer to deal on other terms shall, except as otherwise agreed by the parties, relieve the personal representative of the obligation to perform his contract or shall constitute ground for any court to set aside the contract... 20 Pa,C.S.A. ~ 3360(a) (emphasis added). Section 3360 is triggered only in two situations: (1) when a personal representative makes a contract not requiring court approval; or (2) when a court has already approved the contract of a personal representative requiring court approval. Lazarus, 420 Pa,Super, at 384, Accordingly, if an agreement does require court approval, Section 3360 does not prohibit a personal representative from entertaining subsequent offers or the court from disapproving the agreement. See Lazarus, 420 Pa, Super, at 384 5 l~~ ~ tJ/ tit STATUS REPORT UNDER RULE 6.12 Nllme of Decedent: :])11-1-15 8. FI9ILJ1~ Dllte of Death: 5""/7 /9~ Y\eO <; g t\~~~'C\ ',_ Will No. Pursuant to Rule 6.12 of t Court Rules, I report the following the lldministration of the above-cap 1. State whether adminis Lete: Yes No X ,I 2. If the answer is No, ~ f\'LOt.- ~o{ representative reasonably believes Ch Jr,nfj /U-.S/ be complete: [Ij\1kIVNv''''''-; ST/~~ ~F~/NG - -ri/1l"-iir/: ~/~ i 3. If the answer to No. v _~_: -,...,-,-\~\..( <; E ..;V4.'....,~'t".;I:i,'~,-"".:', ",~.; ~." .,,,"~...__.,."~.- .. ~--~".<'-...~ 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 is: c. Did the personal representative state an account informally to the parties in interest? Yes No Date: d, Copies of receipts, releases, joinders and , approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. ~f~fiP Signature {!ltllr/~ E:. $/','eld~ Iii" Name (Please type or print) &, Clow$.er 12d. ,1/echanic~bt1'J' i* Address' 17"S,)" I-/~-"L/ (l/7) 7~6 -0 ;!.t:i'f Te 1. No. (HAH: rmf! AM3 ) Capacity: Personal Representative ~Counsel for personlll representative "":f",:,:.,'::.'.",., ", ...~ . .. ---- ..~_.__.----'~_.,~r _........"_...-.~.-.__.. CHARLES B, SWIGART JENNIFER SWIGART NEWMAN ATTORNEYS AT LAW 223 WASHINGTON STREET HUNTINGDON, PA 186B2 - <:'-'>, " \' "PM .,) " .1 10 5EP J ."}~"'tl ,..--------- 1",111,"11I,"",11,,11,1,,',1 Register of Wills Cumberland County Courthouse Hanover and High Street Carlisle, PA 17013 17013+3301 ~~ v~ 1",111,..111"",.11"11."11,"11,11,,,,.,111,1,,1,1,",11,1