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1)1':T1TION FOR PRORATE Ilnd GRANT {)I<' LETTERS
1:',\/(111' ql dill/RAt( t.. '-lPl-fR No, ___dl.._q'i~;(q~____
aim kl/oll'l/ liS To:
Regisler 01 Wile' ~'BrUL
'm_... .. --"7lJ'- ,/1<'('('1);,\('11, ('Olllllyolu__~._.__l~Q_llIthe
Social S"l'lIrily No, _ 1.7 _ 30.!J,"-!r1T_ ('ommollll'euhh of l'ellllsylvllIllu
The petilioll of Ihe olldl'rsiglled Il'spel'tfully repreleuts lhul:
Your peli~iolll:r(S). who Is!arl' IN yeur" of age or oilier un Ihe exeeIlIClt:....__,r_______._IIj!)nSd
IlIlhl'llIsl 11'111 ollhe UIHII'I' demlellt, dUled .... .__.jl1.Ifdt,{If:~y-Ll-..---, 19.(__
ulld emlleil(s) duted . . _ _ . . 'PP' m_'m ""....__.....__.________..____
blntt.' rd\'\'llllll.'irl'lllmlull~'\'~, l'.ll. rl'lllllh:intltlll, denlh of l'\l'~\lhlr, \'1(,',)
Ilel'ellllelll \\'IIS domiciled UI deuth ill ... .. c u.JI4/J.~tjd,,-4. ..__ __ ('oUIllY, I'ellnsylvuniu. wilh
1~:~___~_II's~fallli~)J(7J~le~t~)~~~tl~l_i.7'._ ._u(!;tiRe.j(J(L_~___.___~
l1i,' ,IICt'l, IIl1mbl'! illllIUHlIll'ipillil)')
ill ~)~ce~ll~II~:ellf~~_iJi1.yS}:'fll~~t.lillL~~.!.!!!!!y.~-j!f-. I 91-L-:
Exceplus lollows, deccdelll did nOI mllrry. \I'as 1101 dil'orced und did 1101 huve u child born or udopted
lifter execllllolI of Ihe will offered for prahllil': II'US 1IOIIhe vicllm of u killlllg ulld wus lIever udJlIdlculed
IlIcompelelll: U_, __ ___ __._u.u.____... _ u m_u..._._u_._.._u
Ilecelldelll UI deulh oWIll'd properly II'llh cslhnuled I'ulues liS follows:
(If domiciled IlIl'a,) All pl'rsouulpropcrlY $-~J f) Dt::I,
(If uot domiciled ill I'll,) l'ersollulproperlY III I'ellllsylvaniu $___
(If 1I0t domiciled III I'u.) I'ersollulpl'llpcny ill CnulllY $ __.
Vulue of real estllle ill l'eulIsyll'alliu $
situaled us lolloll's: -._m__.._._.__._.U_.m..OO_.__..u.___u______...
WHEREFORE, pelhioller(s) respeclfully rC'!I\esl(s) IhS p~'o IlIe of the lusl will and codlcil(s)
presenled herewith und the grnnlof lellers__-tC__J~4I1e.nJIt1".\ nu'_.
(1l''iIIlI1ll'lllnry; II( mlnhlrmlull C,I.II.; ntlllllnlslrnllnn (j.h,fl,C,LII.)
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OATH OF PERSONAL IUWRESENTATIVE
~~~~~I~~~~;:.::A_I,.I'I.~U(J~~~~~~~~"~:~_~_~~~uu J HH
The Pl'lilloner(slah(ll'e.niUllcd swear(s) or IIflirl1l(s) thatlhe SlllleUlCl1ls inlhe foregoing petillonurc
IIIIC and CllIT(:cllo IIIl' hCII of Ihe ~noll'lcdge IIl1d helkf of pelitioner(s) IInd thntns personul represen-
Ilnlvc(s) (If 11ll' IIhOl'l' decedenl pctitiolll'r(s) will lI'ellnn" truly IIdminisler the estllle uccording 10 IIIII'.
Sworn to 01. 1.i1Tirl11ed 1I11d snhscril'l,d I -......-4?JP-jjj'.'.A41 ..J ..,..lJ~{'(.~~.",", c"
he lore IlIC I hh , 17 I H dill' of ~ .~a(,V-JI:::.,I'J!::I<ti.'l.ou._____.. riO'
-l/) .... (c:~~CH. ... '.ii:K9 ~}9~/~) ~: . ,.u____u____u__ uh_U_.u__.., ~
l~tlI.'Wl' ,'/:J../.J..1..<Jf .. J,?L l , ~')I.u..u_..____nuu_u___h_.__' ;:
U MARY C. LEWIS 11l'~isl<,r (:.;. _.._n' u_ __uu___uU_"_'_._n ~
/tf- - ,')()( .- /../
No. 21 - 94 - 296
Estate of
HANNAH LAW GRONER
, Deceased
J).~CREE OF PROBATE AND GRANT OF LETTERS
AND NOW MARCH 29. IL~~. In conllderatlon of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DeCREED that the Inslrument(s) dated_~tlUAR Y 14. 1986
described therein be admllled 10 probate and filed of record as the last will of
HA~~AW GRONF.R
and Lelters ___---IESTAMENTARY
are hereby granted 10 S. LAW GRONER and JOAN GRONER MOORE
.- f)l1" Ii (1tffJ
7f/& : , -lmo jU..{.J fJ.m,' . ,
R.slll.r or Will,
,
MARY C. LEWIS
FEES
Probate, Lelters, Ete, .. . . . . , .. $
Shorl Certlflcates( 7) . . . . . ., , .. $
Renunciation .,.,."...."". $
X-Pages
JCP
40.00
21.00
ATTORNEY (Slip. Ct. J.1l, No.)
$ 6.00
5.00
TOTAL _ $ 7~ 00
Flied ,..". .M~~~H ,?9", .19?~. , , . . . . . . . . .
AlliJRESS
I'HONE
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Mailed letters and order to Joan Groner Moore on 3-29-94.
This is '" l'cnily Ihil' Ihl'il(I>rI\1iI'.i,," \",," ~il'"l\ i,; ((lIrt,.tly '''1''''.111>''" ,'I> ,.Ii".;"',[ OI,.liii.,,,,, "I d,',,,h d"ly lill',[ with 1111' liS
I.,,,:allleldslnll, The I>ligill,,1 '1'r1i1ic,,,,' will 111' rl>rw,lc,[\,d 'I> till' '1.11" "It,,[ Ill, 111.1, 11111<1' IlIr 1"""'''''''' 111i1l~
WARNING: It Is Illegal 10 dupll'Jllte this copy by photostat or photograph.
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OOMMONWEALTH OF PENNSVI~ANIA . OEPARTMENT OF HEALTH' VITAL REOOROS
CERTIFICATE OF DEATH
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SOCIAL lIeUMV NlJl.lSIR
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1Enst lIill anb ffitstattttut
I, HANNAH LAW GRONER, of the Town of Bloomsburg,
Columbia County, Pennsylvania, being of sound and disposing
mind, memory and understnnding, do hereby make my Last Will and
Testament, and revoke any and all wills or codicils by me at any
time heretofore made.
FIRSTl I direllt my executors, hereinafter named, to
pay all my estate settlement costs, medical and funeral
expenses, and debts and accounts as soon after my decease as
convenient ly may be done.
SECONDI I direct payment of all inheritance and estate
taxes due on property passing under this Will as if expenses of
administration. I direct that all such taxes due on property
passing outside of this Will shall be paid by the persons
receiving the property.
THIRDl I give and bequeath to each of my grandchildren
surviving at the date of my decease the sum of 'l'WO HUNDRED
($200.00) DOLLARS.
FOUR'!'HI I give and devise my real estate with
improvements and contents situate on Millsite Lake, Redwood,
Jefferson County, New York, in the following manner and on the
following condit ions I
A. A one-third interest therein to S. LAW GRONER.
B. A one-third interest therein to JOAN GRONER MOORE.
C. A one-sixth interest therein to MELISSA GAUSTAD.
D. A one-sixth interest therein to STEPHEN GAUSTAD.
E. It is my sincere wish that the above named persons
make every effort to keep this property in our family so that it
is available for use by family members. I hope that some
arrangement can be devised so that taxes and insurance premiums
and other expenses can be fairly distributed among the owners
based on their circumstances and the use of the property.
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F. I direct that no person holding a fractional
interest in this property shall sell or transfer in any way any
interest in the property except to another child or grandchild
of mine. Any sale or transfer not made to a child or grandchild
of mine shall be effective only if all owners unanimouely agree.
FIFTHI I further direct that LEE A. GAUSTAD shall have
no right t.o use or enjoy the Millsite Lake property.
SIXTHI All the rest, residue and remainder of my
estate, of whatsoever character and wheresoever situate, I give,
devise and bequeath in the following mannerl
A. One-third thereof to S. LAW GRONER.
B. One-third thereof to JOAN GRONER MOORE.
C. One-sixth thereof to MELISSA GAUSTAD.
D. One-sixth thereof to STEPHEN GAUSTAD.
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SEVENTH I In the event that any beneficiary named in
this Will should predecease me, the share otherwise going to
such deceased beneficiary shall be distributed in equal shares
to his or her then-living children, and if any such distributees
shall be under the age of eighteen (18) years, I do hereby
appoint the spouse of such deceased beneficiary as the
Testamentary Guardian of the estate of such child or children.
EIGHTHI I nominate, constitute and appoint S. LAW
GRONER and JOAN GRONER MOORE, or the survivor of them, executors
of this, my Will. No executor shall be required to furnish bond
or surety in any jurisdiciton.
NINTHI Aft.er my death and during the administration of
my estate, no part of my estate shall be subject to attachment
or execution or other legal process by persons or
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RI!V-15f.7 EX AFP (08-94*1 I
~~m~~i:\ '~f o:f~i~~rIYINI. ~ NOTICE OF INHERITANCE TAM ACN 101
, BURE.U Of !"IVIOUAl 11'" APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
I!;~~~~::~; ~~~; h__' -frAliffi\ =_~~_DE~.~~:~~ A_ND_ ~:'ES_~~~NT;;C~ND. ~~~T:r~::~:~:4 _=
DATI! OF DEATH 01-14-94 COUNTY CUMBERLAND
tlOTE I TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF THIS FDRH WITH YOUR TAM
PAYHENT TO THf REGISTER OF WILLS, HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AOENT"
REMIT PAYMENT TOI
JOAN (J MOORE
414 CAROL ST
NEW CUMBERLAND
PA 17070
r i
'---'
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLI SLE, PA 17013
F-'-~!"ount. RlnUtod ~
CUT ALOND THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
it 'EV: i5'4"j" EX.. A F ii"i 0 'if: 94 Y "Nil'r"i C E. .OF" "{NilEii if AiieE" fAX . X PPR Xis EtfENT",.. A L rowAN"c E. (ili'"".....""......-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BRONER HANNAH L FILE NO. 21 94"0296 ACN 101 DATI! 12-12-94
If an 8BslIlIsment was issued previouslY, lines 14. IS and/or 16, 17 and 18 will
reflect figureti that include thll total of ill returns aBBelBed to date.
ASSESSMENT OF TAXI
IS. Anount of L1nl 14 It Spous.l rob lI51
16, AMount of L1n. 14 bxabl. .t Llnnl/Clus A rib lI6)
17, AMount of L1n. 14 b.oblo .t Collltord/Clu. B r.t. (17)
18, Prlnolpll Tox Duo
TAM RETURN HAS: 1 X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL
1. Rnl Estoll ISon.dulo Al III
~, Stooks ond Bond. ISohldulo BI 121
3. Clo..ly Ilold Stock/Plrtnlr.hlp Inbr..t ISthldulo CI (3)
4. Hortgogo./Not.. Rotll.lblo (Sthldulo OJ /4)
5. Cuh/Bonk Dlpollh/Mlsc, P.rsonol Proplrty ISthldulo EI 151
6, Jointly O.nld Proporty IStnodulo FI 161
7, Trlnsf.r. ISthodulo GI 171
8, Totol Au.ts
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Funlr.l E)(plnl../Adl11, COltl/Hisc:!. Expln... (Sch,dull H) (9)
10, Dlbh/Mortglgo Lloblll tllS/L1on. (Soh.dul. I) 110 I
11, Totel OlduoHon.
12, N.t Vllul of Tox Rlturn
13, Cnorlhbll/Go.ornn.nbl Boquut. ISohldull JI
I'" Not Vllul of E.t.to Subjoct to Tox
NOTE:
TAX CREDITS:
PAYMENT
DATE
09-0-1"94
RECEIPT
NUMBER
MM9i2905
DISCOUNT It I
INTEREST I-I
,00
( I CHANGED
,00
15.628,00
,00
,00
2.148,33
,00
,00
(81
17,776.33
2,544,28
763,87
III I
(12)
1131
114 I
3,308 IS
14,468,18
.00
14.468.18
.00 X ' 00,
14,468,18 M .06,
-:00 X . 15,
U8)
,00
868,09
,00
868.09
---,
AMOUNT PAID
------B68~09-.
TOTAL TAX ClREDIT
-.---------
BALANCE OF TAX DUE
---
INTEREST
TOTAL DUE
-
868.09
--------
.00
,00
,00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
I IF TOTAL DUE IS LESS THAN 01. NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU MAY BE DUE
A REFUND, SEE REVERSE SIDE OF TillS FORM FOR INSTRUCTIONS, I
RESERVATION I Eltate. ~f d.udent. dvlng on or before Dec..ber 12, 1982 u If any future Inter..t In the ..tate 11 tr.n.hrr.d
In po".ulon or ,nJov..nt to C1,.. a (ool1at.rlll) b.n.flolarl.. of the d.c.d.nt after the IMplratlon of any ..tat. far
11 fe or for v..r I, the Co..onwulth hi"bv elCpre..1y rllerv.. the right to IlPpraJ II and ...... tran.flr Inher I tanc. TIIC..
It the lawful Clo11 a (collateral) rat. on anv .uch future Intar..t,
PURPOSE OF
NOllCEI
To fulfill th, requl"..nt. of Section U40 of the Inh.rltane. end Eltat. TaK Act, Aot 22 of 1991. 72 P,S,
S.etlon 21"0,
O.tlch the top portion of this Hotle. and lub.lt wlth your pav...nt to thl AIght" of Wllh prlnhd on thl rev,," sJd.,
uHal'.1 Clhlck or lIlon.y ord., p"~8bh tal REGISTF.R OF HILLS I AGENT
All p.vnlnt. reoelvld ,hall first bl appll.d to .ny Intlr".t which ~ay be dUI with any re..indar IPpliad to tha tllC.
REFUND (CA)I A rafund of I t.~ orldlt, which w.' not requa,tld on thl Tlx Return, .ay ~I rlque.ted by cQIIPletlng an "Applloatlon
for Rafund of ponn.ylv.nla InhuitancI and E.tate Tilt" (AEV-UU), Appllc.tlon. arl av.Uablllt the OffiCI
of the Aeglstar of Wills, Iny of thl 25 Ravlnul DI.trict Offle.., or by cIlllng thl .peohl 24~hour
an.warlngllrvlce nu.barl for for.. ordarlnlll In Plnn.ylv.nl. 1~1I00-362-2050, outsld' Plnn'Ylvanl1 and
within loul Harrhburg ern (717) 181-11094, TOOl (111) 712-ZZ5i! IHllrlng hlp.lred O.,Jy),
PAYI!ENTI
OBJECTIONS 1 Any pllrty In Interlst not ..thfhd with thl appral....nt, allowancl or dhlUowanc:a of dlductlenl, or ........nt
of tax (InCluding dhetlunt or Intlrut) u .hown on this Notlol IIU.t objlet within IlICty (60) day. of racIJpt of
this NoUca bVI
~~wrJttln protl.t to thl PA D.part..nt of Alv.nu., lelrd of Appull, DEPT. 281021, Herrhburg, PA 11121-1021, OR
-~I18ctlon to haVI thl ..tt" datarlllnld at audit of thl account of thl parlcnll rlpre..ntatlvl, DR
"apPIIl to thl Orph.n.' Court.
AOItIN
ISTRATlYE
CORRECTIONS I
FactuII trrore dhcov.rad on this 1....III.nt should bl .ddr....d In writing tQI PA OIParhl.nt of Rav.nuI,
Ilureau of Inu1vlduII TIIC.I, ATTNI Po.t A....III.nt A.vllw Unit, DEPT. 280601, Harrisburg, PA 11128-0601
Phon. 0171 787-6505, S.. pagl 3 of the book lit "In.tructlon. for Inherltancl Tax Return for II A..ld.nt
D,cldlnt" (AEY-15011 for .n uplanatlon of odlllnlltrat IVllv correctabl. errors,
DISCOUNT I
If Iny tal( dUI 11 paid within thrll (5) callndar .onth. aftar thl dlCldlnt'. duth, a flv. parcgnt (5/:) discount nf
thl tlK paid h aUow.d.
INIEREST I
In1:lr..t It chargld blglnnlng with flr.t day of dlllnqulncy, or nlng (9) .cnth. and onl (II day froll thl dati of
dllth, to tha data of paY.lnt. TUII which blCIIlI dlllnqulnt bafor. January 1, 19112 bur Into,...t at th, rat, of
.Ix (6:'.1 perclnt per annul ca1C'1ulat,d tit a dally ratl of ,000164. All tllK.. which blca.1 dellnqu.nt on Ind aftar
Jlnuftry 1, 1982 will bur Jnter..t at a rete which will vary froll cahndar ytar to calandar va., with that rate
announc.d by thl PA DIParhllnt of Rlvenul. Th. appllcllbll Inllrn' "till fer 1982 through 1994 arel
'!!!! lnterut Aata OaUv Intlr.s' ~ :!!!r Inter..t Aata Dally Intar..t Factor
1982 ZOX .0005"8 1986 10:': ,DOOm
1985 16~ .000438 1981 9:'. ,OOO~47
1904 llX ,000301 1988~1991 11% ,Doom
1915 UX .000356 1991 9% ,Doom
1995-1994 1% ,Doom
1995 91: .ooom
--Int"ut II calculat.d II follow. 1
IHTEREST . 8ALANCE OF TAX UNPAID X NU"SER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlcl I..u.d aftar thl tlK b.eo.... dellnquant will refL.ct an Int,,"t calculatlcn to flft..n (1SJ day.
blyond thl dlte of the ........nt. If pay.ant h .ad. nfter thl Intlr..t cOllputatlon dUI shown on thl
Hottce, add1 t lonal Intar..t .u.t bl cnlculat.d.
COMMONWEAL TH OF PENN9Yl.VAN1A
OEPARTMENT OF REVENUE
DEPT,2&Q801
ItARRISOURO, PA 17\28-0$01
/4- .:20 I' ((
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
f:'"
,
"
, .'
DF-CEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
FOR DATES OF DEATH AFTER 1213l1Vl
CHECK HERE IF A SPOUSAL n
POVERTY CREDIT IS CLAIMEDLL-
FILE NUMBER
21 94
COUNTY CODE YEAR
DECEOENT'S COMPLETE ADDRESS
414 carol street
New CUJnberlard, PA 17070
00296
NUMBER
REV-UOO Ell:. (11-811
DECEDENT
GRl:JNm HANNAH L.
SOCIAL SECURITY NUMBER
179-30-5519
1, Original Rolurn
DATE OF BIRTH
01111 1900
2, SlIpploroo"lal Rolllrn
COllnly CUJnberlard
-lJ 3, Remalndor Rolurn
(Iord"luo' duth pflorlo 12-13-82)
o 5, Fodoral Eolale Tax
Rolurn Roqulrod
B. Tolal Nllmbor 01 Salo Dopo,ll Bo,e.
CHECK
APPRO-
PRIATE
BLOCKS
o 40, FullHO Inloro.1 Comproml'o
(10' dolo' 01 dealh ahor 12-12-02)
lB B, Docodent Dlod To.lalo 0 7. Docedonl Malnlalnod 0 Living Trllsl
(AUach copy 01 Will) (Anach copy 01 Tru,l)
AU.iCOAAE9~/lCE AND CONFIDENTIAL TAX INFORMATION SItOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Joan G. !<bore 414 Carol street
TELEPHONE NUMBER New CUmberland, PA 17070
717-774-6499
1, Roal E,lalo (Schodule A) ( 1)
2, Slack, and Bonds (Schedule B) ( 2)
3, Clo'ely Hold Slock/Po~norshlp Inloro,l (Schodllle C) ( 3)
. J
04, L1,rjlod E'lalo
CORRES-
PONDENT
15,628.00
4, Mo~gage' end Nolo' Rocolvablo (Schodulo D)
6, Ca,h, Bank Dopo'lI. & MI,collanoeu. Porsonal
P,oporty (Schodllle E)
ij, Jolnlly Owned Proporly (Schedllle F)
RECAPIT- 7. Tran,lo,s (Schodulo G) (Schedllle l)
ULATION
( 4)
( 6)
2,148.33
( 6)
( 7)
6, Tolal G,o,s Assel. (lolalllns.I-7)
0, Funoral E'pensos, Adminlslralivo Cosl', ( 9)
Mlscsllansous E'pen,es (Sehodlllo H)
10, Debl', Mo~gege llebllillos, lien, (Schedulo I) (10)
11, Total Dsdllcllons (Iolalllno' e & 10)
12, Net Vallie 01 Estelo (line B mlnlls line 11)
13, Cha,lI"ble and Governroontal Boqllo.I, (Schedlllo J)
( B)
17,776.33
2,544.28
763.87
(11)
(12)
(13)
3,308.15
14,468.18
TAX
COMPUTA-
TION
14, NOI Valllo Sub ocllo Tax line 12 mnll.llne 13)
16, Amollnl 01 line 141axsble sl6% 'ale
(Inclllde velueslrom Schodlllo K or Schedulo M.)
1B. Amollnl of line 14laxablo or 16% ralo
(Inellldo valllo. f,om Schodlllo K or Schodlllo M,)
17. Principal lax duo (Add lax I,om IIno 15 and Irom IIno 16,)
18, Crodits Spou,al floVllrly Cfedll Prior Paymonls
0.00. .
19, IIl1no 101, roalor Ihan IIno 17, onlor Iho dllloroneo on II no 19, Thi,l.lho OVERPAYMENT.
A. Clllak hire" au arl r. Ulslln a r.tlr1d al \'<lur OYlrpaym.!!!!J
20, IIl1no 171' g,oalor IIlOn II no 16, onlor Iho dllloronco on IIno 20, Thl.I,lho TAX DUE.
A. Enlor the Inlmost on 1110 balance duo on II no 20A.
B, Enlor tho 10101 of IIno 20 ond 20A on IIno 20B, Thl.I.lho BALANCE DUE,
Make Chock Plyablo to: Raglster at Willa, Agent
'.. BE SURETO ANSweR ALL QUESTIONS ON PAaE a ANOTO RECHEa< MATH,......
Und.r p,naUlu 01 pttJury' I dlclare Ihall hive uammltl lhll relurn, IncludlngaccomflM1Ylng Ichedulesand ,'.Iem,nlt, and 10 Ihe bul 01 myltnowledge 'r'd blll'l,lllitrulI, cor~-
camp!el..1 declare lh.l.t I 'ulula'e has been repof\ldallrue m",!tel value. UecllrallOn III prep,uet 0111" Ih,," Ih, p.r.onall8pfesenl.ll~e 15 based oll.ulntormalloo 01 WhiCh prep"'"
hUlnyknowledge,
(16)
(14)
14 , 468 .18, ,06 .
14,468.18
868.09
(16)
0.00, ,15
,
0.00
(17)
868.09
DI.cOIII\I
Inlorosl
(1B)
(19)
0.00
(20)
(20A)
(208)
868.09
0.00
868.09
ADORE !is
See SChedule attaC'hed
OATE
f;; / V'f
DATE
AoonES5
PA1600l NTF 1209
Copyllghl Form. Software Only, \8S1 Nelco, Inc, N9lPAOOl
"
.
EBtate Ofl HANNAH L. GR:mR
SlHIARY OF ALWCATIOOS '10 BENEFICIARIES
ClllSS A
Joan G. Moore
S. law Groner
ste(:'ben Gaustad
Melissa Cline
Six M:1itional Grardchildren
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4,289.39
4,289.40
2,344.69
2,344.70
1,200.00
14,468.18
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HANNAH L. ~
21-94-00296
'lhe follOW!rq perIiIOnS are siCJlrlnJ the return as represantAtives of the estAtel
" ~street
, , PA
.loan G. M:xn'e
414 carol street
New OIInberlW, PA
17070
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REV-IllS U'II.I1)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
HANNAH L. CRmR
ITEM
SCHEDULE J
BENEFICIARIES
NO.
NAME AND ADDRESS OF BENEFICIARY
A. Tax.bIe Bequests:
1 Joan G. M:xlre
414 Carol street
New t\1mberlam, PA 17070
2 S. law Groner
49 E. Fifth street
Blcx:arel:AJrg, PA
3 st:eplen Gaustad
4 Melissa Cline
5 six Additional GraOOchildren
"
ITEM
B. Ch.rll.bIe .nd Government.1 Bequests:
NAME .AND ADDRESS OF BENEFICIARV
NO,
None
I.
FILE NUMBER
RELATIONSHIP
Daughter .
SOn
Gran:lson
GraMdaughter
Gramchild .
'; ,
"
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS Also enter on line 13 Reos Itulatlon
(II mort IflllC'I. nHdld, InHIt .ddlUon.1 .h.... ollaml 1111)
PA11131 NIF '220A
COP'r'llght Form,Sohwa,. Only, 1U3 Naleo, Inc. NIl3PA131
\
21-94-00296
AMOUNT 011
SHARE OF ESTATl!
4,289.39
4,289.40
2,344.69
2,344.70
1,200.00
AMOUNT 011
OHARE Of! ESTATE
s
0.00
~
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1E~,t Dill ~ttb Westwmm
I, HANNAH LAW GRONER, of the Town of Bloomsburg;
Columbia County, pennsylvania, being of sound and disposing
~.. f
mind, memory and understanding, do hereby make my Last Will arid
Testament, and revoke any and all wills or codicils by me at any
time heretofore made.
FIRSTI I direotmy exeoutors, hereinafter named, to
pay all my estate settlement costs, medical and funeral
expenses, and debts and acoounts as soon after. my decease as
conveniently may be done.
SECOND I I direct payment of all inheritance and estate
taxes due on property passing under this Will as if expenses of
administration. 1. direct that all such taxes due on property
passing outside of thilil Wi.ll shall be paid by the persons
receiving the property.
~~I I give and bequeath to each of my grandohildren
surviving at the date of my deoease the sum of TWO HUNDRED
($200.00) DOLLARS.
~
FOURTH: I give and devise my real estate with
improvements and oontents situate on Millsite Lake, Redwood,
Jefferson County, New York, in the following manner and on the
following conditions:
..
A. A one-third interest therein to S. LAW GRONER.
B. A one-third interest therein to JOAN GRONER MOORE.
C. A one-sixth interest therein to MELISSA GAUSTAD.
D. A one-sixth interest therein to STEPHEN GAUSTAD.
E. It is my sincere wish that the above named persons
,make every effort to ~eep this property in our family so that it
is available for use by family members. I hope that some
arrangement can be devised so that 'taxes and ineurance premiums
and other expanses can be fairly distributed among the owner.
, based on their ciroumstances and the use of the property.
, '
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. ,-_.It ..., ....I......."''''w.~ .i~;:
.-.."....,...
F. I direct that no p.rlon holding ~ fractional
interest in this property 8hall .ell or transfer in any way any
intere.t in the property except to another child or grandchild
of mine. Any sale or tran.fer not made to a child or grandchild
of mine shall be effective only if all owners unanimously agree.
. '".
FIFTHI I further direct that LEE A. GAUSTAD shall have
no right to u.e or enjoy the Millsite Lake property.
SIXT~I All thl re.t, rl.idue and remainder of my
estatl, of what.olver character and wheresoever situate; I
devi.. and baqueath in the fOllowing manner I
A. Ona-third thereof to S. LAW GRONER.
B. Ona-third thereof to JOAN GRONER MOORE.
C. Onl-lixt,h thereof to MELISSA GAUSTAD.
D. One.,.ixth thereof to STEPHEN GAUSTAD.
VVB~TJ! I In the event that any beneficiary named in
thil will Ihould predeceue me, the share otherwise going to
su~h decealed benefioiary shall be distributed in equal shares
to h1l or he l' then-living children, and if any such distributees,; .,,. ,
,.,';, ..(It - .
'.~I\i'ir.
shall be under the age of eighteen (18) years, I do hereby :..'1\ .
,"\ ,
. ,.~'.t.~
appoint the SPOUlft of such deceased beneficiary as the ,.
i:.
Testamentary Guardian of the estate of such child or children.
EIGHTH I I nominate, constitute and appoint S. LAW
GRONER and JOAN GRONER MOORE, or the survivor of them, executors
of thil, my Will. No executor shall be required to furnish bond
or aurety in any jurisdiciton.
NINTHI After my death and during the administration of
my eltate, no part of my estate shall be subject to attachment
or execution or other legal process by persons or
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4. Respondent, JOAN GRONER MOORE, an adult individual
currently residing at 414 Carol Street, New Cumberland,
Pennsylvania, is co-executor of the estate of Hannah Law Groner,
5. Respondent, ROBERT MOORE, an adult individual currently
residing at 414 Carol Street, New Cumberland, Pennsylvania, is the
husband of JOAN GRONER MOORE and is an attorney licensed to
practice law in the Commonwealth of Pennsylvania. ROBERT MOORE
performed legal services for Hannah Law Groner during her lifetime
and is the attorney for Hannah Law Groner's estate.
6, On January 14, 1994, Hannah Law Groner ("Decedent") died
at Leader Nursing Home, 1700 Market Street, Camp Hill,
Pennsylvania, of cardiorespiratory failure at the age of 94,
leaving a Will dated January 14, 1986. Decedent was the mother of
Respondents, Sheldon Law Groner and Joan Groner Moore, and the
mother of Petitioners' mother, Barbara Ann Groner Gaustad, who
predeceased Decedent.
7, Petitioners believe and therefore aver that at all times
'pl"eceding her death, Decedent was mentally sound and competent.
8, Decedent's last Will dated January 14, 1986, devised her
real estate and improvements situated on Millsite Lake, Redwood,
Jefferson County, New York, in the following manner I
A, A one-third interest to her son, Sheldon Law Groner;
B. A one-third interest to her daughter, ,1oan Groner Moore;
C. A one-sixth interest to her granddaughter Melissa A.
Gaustad (Petitioner); and
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D, A one-sixth interest to her grandaon, Scephen L, Gaustad
(Petitioner), A photocopy of the Will is attached as
Exhibit A,
9, Decedent's Will also provided for a distribution to each
of her grandchildren of "the sum of TWO HUNDRED ($200,00) dollars,"
and directed that Melissa Gaustad (Petitioner) and Stephen Gauatad
(Petitioner) receive one-sixth of the residue of the estate.
10, Decedent's Will appointed her children, Sheldon Law
Groner and Joan Groner Moore, as her Executors,
11. Charles B, Pursel, Esq, I of the Law Offices of Dert',
Pursel, Luschas & Norton, in Bloomsburg, Pennsylvania, prepared
Decedent's Will.
12. Five years previously, on June 11, 1981, Decedent had
appointed her children Joan Groner Moore and Sheldon Law Groner as
her "true and lawful attorneys" under a Power of Attorney, a copy
of which is attached as Exhibit B, The Power of Attorney was not
prepared by the Law Offices of Derr J Pursel, Luschas & Nor~onl
rather, it was prepared by or under the direction of Robert Moore,
Esq" husband of Joan Groner Moore.
13. On July 1, 1986, 1es8 than six months after Decedent
executed her Will, Joan Groner Moore and Sheldon Law Groner "as
attorneys-in-fact" for Decedent "pursuant to a Power of Attorney
dated June 11, 1981, and recorded on the Jefferson County Clerk's
Office concurrently herewith," conveyed to Sheldon Law Groner and
Joan Groner Moore as tenants in common "all those certain tracts or
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parcels of land situate in the Town of Theresa, County of Jefferson
and Stat.e of New York," with the address of Mill Sitl3 Lakl3,
Redwood, New York, A copy of the July 1986 Deed is attached as
Exhibit C,
14, The sum of One Dollar was recited as the consideration
for the transfer' of the New York property from Grantors, ,Joan
Groner Moore and Sheldon Law Groner, as attorneys - in- fact for
Decedent to Grantees, Joan Groner Moore and Sheldon Law Groner, as
tenants in common,
15, Petitioners believe and therefore aver that the fair
market value of the New York property greatly exceeded the recited
consideration of One Dollar,
16, The Deed attached as Exhibit C specifically recited that
" [b] Y Power of Attorney dated June 11, 1981 . . . Hannah Law Groner
appointed S, Law Groner and/or Joan G. Moore as her attorneys-in-
fact with authority to convey real estate,",
17, The Power of Attorney did not contain language
specif.ically authorizing the attorneys-in-fact to make substantial
gifts to themselves or others,
18, The Deed was not prepared l:iy the Law Offices of Derr,
Pursel, Luschas & !lorton; instead, the Deed was prepared under the
direction of Robert Moore, Esq" husband of Joan Groner Moore,
19, The Deed was recorded on October 6, 1986, in the Office
for Recording of Deeds, Jefferson County, New York,
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20. Decedent's Will specified that it was her "sincere wish"
that "the above named persons make every effort to keep this
property in our family so that it is available for use by family
members. "
21, Petitioners believe and therefore aver that Decedent
maintained her "sincere wish" until the date of her death and that
Sheldon Law Groner and Joan Groner Moore, in their capacitie!:l as
attorneys-in-fact, had gifted the New York property to themselves
for their personal use and benefit, without the knowledge, consent
or authorization of Decedent.
22, Petitioners believe and therefore aver that after gifting
the New York property to themselves by way of the July 1, 1986,
Deed, Sheldon Law Groner and Joan Groner Moore, in their capacity
as attorneys-in-fact, continued to write checka on Decedent's
personal checking account to pay for expenses incurred in
maintaining the New York property including, but not limited to,
expenses for insurance, property taxes and general maintenande.
23, Petitioners believe and therefore aver that a
confidential relationship exist.ed between Respondents and Decedent.
Despite the fact that Decedent depended upon and tr\lsted
Respondents to administer her financial affairs in her best
interests, Respondents deceptively gifted Decedent's real property
to themselves and consumed a portion of her other assets for their,
personal benefit,
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24. Some time after Decedent's death, Petitioners learned for
the first time from Sheldon Law Groner that the New York property
was no longer part of Decedent's probate estate because Sheldon Law
Groner and Joan Groner Moore, acting under the Power of Attorney,
had gifted the property to themselves by way of the July 1, 1986,
Deed.
25, By notice dated April 25, 1994, Joan Groner Moore
informed Petitioners that their sole beneficial interest in theil"
Grandmothers' estate was "a specific bequest of $200 and 1/6 of
residue." A copy of the Notice forwarded to Petitioner, Melissa
Gaustad Cline, is attached as Exhibit D,
26. On February 21, 1996, co-executor Joan Groner Moore filed
'I
with the Cumberland County Register of Wills the Personal
Reprosentative's Status Report pursuant to Orphan Court Rule 6.12
stating that the administration of the Estate was completed, At no
time did the Executors file with the Register of. Wills a First and
Final Accounting, nor did they concluae the administration of the
Estate with an Agreement to Indemnify Receipt and Release,
27. This Honorable Court has authority to determine the
persons to whom title to Decedent's real estate may pass and all
matters pertaining to the exercise of powers by attorneys-in-fact
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pursuant to the mandatory and nonmandatory jurisdiction provisions
of 20 Pa.C,S. ~ 711 and 712 (1) and (4),
28. This Honorable Court also possesses equitable powers to
direct Respondents to file an account pursuant to 20 Pa.C,S. ~~
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3Ettst JlUl ttUb ffiesbtuunt
I, HANNAH Ll\W GRONER, of the Town of Bloomsburg ~
columbia county, pennsylvenia, baing of sound and disposing
mind, memory and understan.,ing, do herebY make my Laot Will and'
Teetament, and revoke any and all wills or oodioilS by me at any
time heretofore made.
j FIRAT. 1 direot my executors, hereinafter named, to
pay all my estate settlement costs, medical and funeral
expenees, and debts and accounts as eoon after my deceaee as
convenientlY may be done.
SECON~' I direct payment of all inheritance and estate
taxes due on property passing under this Will as if expenses of
administrution. I direct that all euch taxes due on property
psssing outside of this Will shsll be paid by the persons
receiving the property.
,THIRD. I give and bequeath to each of my grandchildren
surviving at the date of my deceaee tha sum of TWO HUNDRED
($200,00) DOLLARS.
jpOURTHI I give and devise my real estate with
improvements and contents situate on Milleit.e Lske, Redwood,
Jefferson county, New York, in the following manner and on the
following conditions'
.
A. A one-third interest thersin to S. LAW GRONER.
B. A one-third interest therain to JOAN GRONER MOORE.
C. A one-sixth int.erest therein to MELISSA GAUSTAD.
D. A one-sixth interest therein to STEPHEN GAUSTAD.
E. It i e my slncere wi eh that the above namod pareone
make every ef fort to Iteep this propel'ty in our family so that it
is available for use by family membsrs, I hope that some
arrangement can be devised so that taxee and Insurance premiums
and other expenees oan be fairly dIstributed among the owners
baslld on thel r c I rcums tances and ths \\se ,f the property.
EXHIBI7' "^"
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F. I direct that no person holding a fraotlonal
Interest In this property shsll sell or transfer in any way any
interest in the property exoept to anothsr ohild or grandchild
of mine, Any sale or transfer not made to a ohild or grandchild
of mins shall be effective only If all owners unanimously agree.
/ FIFTHI I further direct that LEE A. GAUSTAD shall have
no right to use or enjoy the Millslte Lake property.
~ ~l All the reot, residue and remainder of my
estate, of whatsoever character and wheresoever situate, I
devise and bequeath In the following manner I
A. one-third theL'eof to S. LAW GRONER.
B. One-third thereof to JOAN GRONER MOORE.
C. One-sixth thereof to MELISSA GAUSTAD.
D. One-sixth thereof. to STEPHEN GAUSTAD.
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v'SEVENTHI In the event that any beneficiary named in
this Will should predscease me, the ehare otherwise going to
such deceaaed beneficiary shall be distributed in equal shares
to hi" or her then-living children, and if any such distributee. ,
shall be under the age of eighteen (18) years, I do hereby
appoint the epouSo or such deceased beneflciary ae the
Testamentary Guardian of the estate of such child or children.
, EIGHTH I I nominate, consti tute and appoint S. LAW
GRONER and JOAN GRONER MOORE, or the survivor of them, executors
of this, my Will. No executor ahall be required to furnish bond
or surety in any jurisdici ton.
/ NINTH I After my death and during the administration of
my estate, no part of my estate shall be subject to attachment
or execution or other legal process by persons or
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ll!~~1042 W.E 126
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. POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that I, HANNAH LAW
GRONER (a/k/a Mrs. S. Sheldon Groner) have constituted, made and
appointed, and by these Presents do constitute, make and appoint
JOAN G. MOORE and S. LAW GRONER, or either of them, my true and
,lawful attorneYfl, (hereinafter referred to as "myattorney").
,.
1. To ask, demand, sue for, recover and
receive all sums of money, debts, goods,
merchandise, chattels, effects and things of
whatsoever nature or description which are now or
hereafter shall become owing, due, payable, or
belonging to me in or by any right whatsoever, and
upon receipt thereof, to make, sign, execute and
deliver such receipts, releases or other
discharges for the same, respectively, as my
attorney shall think fit.
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2. To deposit any moneys which may come
into my attorney's hands as such attorney with any
bank or banker, either in my or my attorney's own
name, and any of such money or any other money to
which I am entitled which now is or shall be so
deposited to withdraw as my attorney shall think
fit; to sign mutual savings bank and federal
savings and loan association withdrawal orders; to
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to dtaw, accept, make, endorse, discount, or
otherwise deal with any bills of exchange, checks,
promissory notes or other commercial or mercantile
instruments I to borrow any sum or sums of money on
such terms and Witll such security as my attorney
shall think fit and for that purpose to execute all
,
notes or other instruments which may be necessary
or pzoper; ftnd to have access to any and all safe
deposit boxes registered in illY name.
"
3. To sell, assign, transfer and dispose of
any and all stocks, bondR, including u. S. Savings
Bonds, loans, mortgages or other securities
registered in my name; and to collect and receipt
for all interest and dividends due and payable to
me.
I,
4. To invest in my name in any stock,
shares, bonds, securities or other property, real
or personal, and to vary such investments as my
attorney, in their sole discretion, may deem best;
and to vote at meetings of shareholders or other
meetings of any corporation or company and to
execute any proxies or other instruments in
connection therewith.
ti!~w1042 !,o,r.r: 127
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5. To enter into knd upon all and singular
real estate, and to let, manage, and improve the
same or any part thereof, and to repair or
otherwise improve or alter, and to insure any
buildings thereon; to sell, either at public or
private sale or exchange any part or parts of my
real estate or personal property for such
consideration and upon such terms as my attorney
shall think fit, and to execute and deliver good
and sufficient deeds or other instruments for the
conveyance or transfer of the same, with such
covenants of warranty or otherwis~ as my attorney
shall Bee fit, and to give good and effectual
receipts for all or ~lY part of the purchase price
or other consideration; and to mortgage; including
purchase money mortgage, and to execute bonds and
warrants and all other instruments and documents
in connection therewi~~ and relating thereto and
such power shall not be in lirni tation of any other
powers set forth.
6. To contract with any person for leasing
for such periods, at such rents and subject to
such conditions as my attorney shall see fit, all
or any of my said real estate; to let any such
person into possession thereof, to execute all
such leases and contracts as shall be necessary or
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proper in that behalf I to gi,ve notice to quit to
any tenant or occupier thereof, and to receive and
recover from all tenants and occupiers thereof or
of any part thereof all rents, arrears of rent,
and sums of money which now are or shall hereafter
become due and payable in respect thereof, and
also on nonpayment thereof or of any part thereof
to take all necessary or proper means and
proceedings for determining the tenancy or
occupation of such tenants or occupiers, and for
ejecting the tenants or occupiers and recovering
the possession thereof.
7. To commence, proscecute, discontinue or
defGnd all actions or other legal proceedings
touching my estate or any part whatsoever, or
touching any matter in which I or my estate may be
in any wise conceoled: to settle, compromise, or
submit to arbitration any debt, demand or other
right or matter due me or concerning my estate as
my attorney in their sole discretion, shall deem
best and for such purpose to execute and deliver
such releases, discharges or other instruments as
my attorney may deem necessary and advisable I and
to satisfy mortgages, including the execution of a
good and sufficient release, or other discharge of
such mortgage. 1I:~~1042 'I't 129
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to the contrary/ to have the full power/ right and
authority to do, perform and to cause to be done
and performed all such acte, deeds, matters and
things in connection with my property and estate
whatsoever now belonging to me or hereafter to
belong to me or to which I may be entitled in any
, accounting as my attorney / in their sole discretion,
shall deem reasonable, necessary and proper, as
fully, effectually and absolutely as if they were
the absolute owner and possessor thereof.
12. This power of attorney shall not be
affected by my disability or incompetence.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal this "~ day of June, 1981/ to this and the preceding five
(5) pages and I have also placed my initials on each preceding
page for better identification and greater security.
Witness I
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anna Law Groner
t;~ ;~1042 ,!.'; 131
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APR 1'6 "96' 06148PM KILLIAN & G~PHART
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VIIRU%ClA'l':!:ON
I, .TI'KIN L. QAU.TAD, hereby verify that the facts stated 1n
the attached petition are tr\,\A and ccrrect to the bllt of my
knowledge, information and belier, I understand that any false
statementa made I\,\bj ect me to the penaltilll contained in 18 Pa,
C.B, S 4904, Uniworn Fal.ification to Authorities.
Date I
April 16, 1996
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VERIFICATION
I, MELISSA CLINE, hereby verify that the facts stated in the
attached Petition are true and correct ,to the, best of my knowledge,
information and belief,
I understand that any false statements
made subject me to the penalties contained in 18 Pa, C,S, ~ 4904,
Unsworn Falsification to Authorities.
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Datel
April 16, 1996
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MELISSA G. CLINE AND
STEPHEN S. GAUSTAD,
Petitioners
v.
JOAN G. MOORE AND S. LAW
GRONER, ATTORNEYS-IN-FACT
FOR HANNAH LAW GRONER, AND
EXECUTORS OF TH! ESTATE OF
HANNAH LAW GRONER; and
ROBERT MOORE,
Respondents
I IN THE COURT OF COMMON PLEAS
I CUMBERLAND COUNTY, PENNSYLVANIA
I
I
I Orphans' Court Division
I
I 296 Orphans ,~ Iqq,-/
I
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REPLY TO RESPONDENTS', JOAN MOORE AND SHELDON GRONER,
NEW MATT~AFFIRMATIVE DEFENSES AND COUNTERCLAIMS
petitioners, Stephen L. Gaustad and Melissa G. Cline, by and
thr.ough their. attorneys, Killian & Gephart, make the following
reply to the Respondents' New Matter, Affirmative Defenses and
Counterclaims:
29. Denied as stated.
By way of further answer, the
Petitioners admit to becoming aware of the transfer of the subject
property sometime after Decedent's, Hannah Groner, death in January
of 1994. The Petition to Show Cause Why an Accounting Should not
be Ordered by the Court was filed 011 May 1, 1996,
30, Admitted in part and denied in part. It is admitted that
the Petitioners have now known about the events which give rise to
this claim for a period in excess of two years, However, it is
specifically denied that they have failed to prosecute any claim
for relief wi thi:1 a period of more than two years, and it is
specifically denied that the Petitioners' claim should be barred
either by the application of the statute of limitation or the
doctrine of laches,
By way of further answer, the Petitioners seek an accounting,
a constructive trust and monetary damages relating to the actions
of the Respondents, Pursuant to 42 Pa,C.S.A. ~5527, an action for
accounting is subject to a six-year statute of limitations.
Clemens v, Security PeoQles Trust Com~, 24 D, & C.3d 490 (1981),
Further, 42 Pa,C,S.A. ~5526 applies a five-year statute of
limitations to actions for constructive trusts. Maul v. Ryder, 51
Pa. 377 (1866). Therefore, the Petition for Accounting and the
relief requested therein is not barred by the statute of
limitations nor the doctrine of laches,
31. Denied. It is specifically denied that having failed to
raise their claims within any reasonable period of time following
discovery of the events in question petitioners should be barred
from seeking equitable relief for having failed to pursue their
claims in a reasonable or timely fashion. Further. it is
specifically denied that Petitioners have delayed taking any steps
whatsoever in connection with the claims now asserted, to the
detriment and prejudice of the Respondents,
By way of further answer as noted above, the Petitioners have
filed their Petition for Accounting seeking an accounting and
constructive trust within the required statute of limitations.
Also, it is only rensonable that given the nature of the underlying
factual scenario involving fraud and self-dealing that a
significant amount of time would be necessary in order to fully
develop the factual background essential to the proper prosecution
of this matter. It was only upon the passing of the decedent,
2
Hannah Law Groner, and subsequent investigation that the
Petitioners in this action became fully aware of the extent of the
Respondents' misdeeds,
33, Neither admHted nor denied, Petitioners are without
sufficient knowledge upon which to base an answer to the averment
contained in this paragraph. Therefore, Petitioners specifically
deny said averment and strict proof of the averment is demanded at
trial,
34, Admi t ted. By way of further answer, while the
Petitioners may have been offered usage of the property, said offer
is an insufficient remedy to the misdeeds perpetrated by the
Respondents in this matter, Further, the use of this property,
even without charge, does not compensate the Petitioners for the
loss of their rightful ownership of the subject property nor does
it meet the wishes of the decedent, Hannah Law Groner, as expressed
in her Last Will and Testament.
35. Denied. It is specifically denied that Petitioners'
claims are barred by laches. F~rther, it is denied that having
known of the underlying facts related to this matter for more than
two years and having failed to act in the interim on that
knowledge, Petitioners should not be permitted to pursue claims
now, after Respondents, and particular Respondents Joan Moore and
Robert Moore, have made substantial improvements to the property in
question,
By way of further answer, the Respondents expenditures in
improving this property are irrelevant to this claim, The
3
underlying factual scenario points to the fraudulent conveyance of
this property and the self -dealing of an at torney- in- fact. Such
behavior cannot be excused due to a Respondent's subsequent
improvement of the property and potential prejudice arising from
these improvements.
36, Denied.' It is specifically denied that 'Petitioners
should repay to the estate sums which were paid as advance
distributions, in the amount of Twenty-two Hundred ($2,200.00)
Dollars each.
By way of further answer, the Petitioners are without
sufficient knowledge upon which to determine whether the Twenty-two
Hundred ($2,200.00) Dollars would cover the expenses of the estate
in protecting its interest in this litigation, Further, the
averment contained in this paragraph is simply a request: for
attorneys' fees and said request is not supported by the underlying
factual scenario.
37. Neither admitted nor denied. Petltioners are without
sufficient knowledge upon which to base an answer to the averment
contained in this paragraph and, therefore, strict proof of said
averment is demanded at trial,
38, Neither admitted nor denied. Petitioners are without
sufficient knowledge upon which to base an answer to the averment
contained in this paragraph and, therefore, strict proof of said
averment is demanded at trial,
39. Denied. It is specifically denied that should it be
determined, notwithstanding the foregoing averments, that
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MELISSA G. CLINE AND
STBPHF.N S. GAUSTAD,
Petitioners
v.
JOAN G. MOORE AND S. LAW
GRONER, ATTORNEYS-IN-PACT
POR HANNAH LAW GRONER, AND
EXBCUTORS OP THE ESTATE OF
HANNAH LAW GRONERI and
ROBERT MOORE,
Respondents
I
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I
I
I
I
I
I
I
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I
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
Orphans' Court Division
296 Orphans ,~ /CfC/q
REPLY TO RESPONDENT, ROBERT MOORE'S,
NEW MATTER
Petitioners, Stephen L. Gaustad and Melissa G. Cline, by and
through their attorneys, Killian & Gephart, make the following
l"eply to the Respondents' New Matter, Affirmative Defenses and
Counterclaims:
29. Denied, It is specifically denied that Petitioners have
, failed to state a cause of action against Respondent, Robert Moore.
It is specifically denied that Respondent, Robert Moore, prepared
all relevant documents identified in the petition, to include the
Power of Attorney signed by Decedent, Hannah Law Groner, in favor
of Sheldon Law Groner and Joan Groner Moore, at the direction and
instructions of the Decedent and/or Co-Respondents.
By way of further answer, the Petitioners believe and aver
that the Respondent, Robert Moore, was an active participant in the
scheme to transfer the subject property to the Co-Respondents in
violation of the Co-Respondents' fiduciary duties,
30. Admitted. It is admitted that thfl Deed to Respondents,
Joan G, Moore and Sheldon Law Groner, was prepared at the
specifically denied that the petitioners' claim should be barred
either by the application of the statute of limitation or the
doctrine of laches.
By way of further answer, the Petitioners seek an accounting,
a constructive trust and monetary damages relating to the actions
of the Respondents. Pursuant to 42 Pa.C.S.A. 95527, an action for
accounting is subject to a six-year statute of limitations.
Clemens v. Securitv Peoples Trust Company, 24 D, & C.3d 490 (1981).
Further, 42 Pa,C.S,A. 55526 applies a five-year statute of
limitations to actions for constructive trusts, Maul v, Rvder, 51
Pa, 377 (1866). Therefore, the Petition for Accounting and the
relief requested therein is not barred by the statute of
limitations nor the doctrine of laches,
34. Denied. It is specifically denied that having failed to
raise their claims within any reasonable period of time following
discovery of the events in question Petitioners should be barred
from seeking equitable relief for having failed to pursue their
claims in a reasonable or timely fashion. Further, it is
specifically denied that Petitioners have delayed taking any steps
whatsoever in connection with the claims now asserted, to the
detriment and prejudice of the Respondents.
By way of further answer as noted above, the petitioners have
filed their Petition for Accounting seeking an accounting and
constructive trust within the required statute of limitations.
Also, it is only reasonable that given the nature of the underlying
factual soenario involving fraud and self-dealing that a
3
, ,
significant amount of time would be necessary in order to fully
develop, the factual background essential to the proper prosecution
of this matter, It was only upon t.he passing of the Decedent,
Hannah Law Groner, and subsequent investigation that the
Petitioners in this action became fully aware of the extent of the
Respondents' misdeeds,
35, Neither admi t ted nor denied. Pet it ioners are without
sufficient knowledge upon which to base an answer to the averment
contained in this paragraph, Therefore, Petitioners specifically
deny said averment and strict proof of the averment is demanded at
trial.
36. Admitted. By way of ,further answer, while the
Petitioners may have been offered usage of the property, said offer
is an insufficient remedy to the misdeeds perpetrated by the
Respondents in this matter, Further, the use of this property,
even without charge, does not compensate the Petitioners for the
loss of their rightful ownership of the subject property nor does
it meet the wishes of the Decedent, Hannah Law Groner, as expressed
in her Last Will and Testament,
37, Denied. It is specifically denied that Petitioners'
claims are barred by laches. Further I it is denied that having
known of the underlying facts related to this matter for more than
two years and having failed to act in the interim on that
knowledge, Petitioners should not be permitted to pursue claims
now, after Respondents, and particular Respondents Joan Moore and
4
\.
, (
Robert Moore, have made substantial improvements to the property in
question,
By way of further answer, the Respondents' e:cpenditures in
improving this property are irrelevant to this claim. The
underlying factual scenario points to the fraudulent conveyance of
this property and the self-dealing of an attorney-in-fact, Such
behavior cannot be excused due to a Respondent's subsequent
improvement of the property and potential prejudice arising from
these improvements.
38, Admitted, By way of further answer, the petitioners have
averred that the Respondents, through unlawful acts, have conspired
to transfer the subject property from the estate of Hannah Law
Groner with the intent of depriving the Petitioners of their
rightful ownership interest in said property, Currently, the
Petitioners have no interest in the subject property. Therefore,
the allegation that the Petitioners have not offered to contribute
any sums to pay for the expenses on the upkeep of the property is
irrelevant to these proceedings,
39. Neither admitted nor denied. Petitioners are without
sufficient information after reasonable investigation to base an
answer to the averment contained in this paragraph and, therefore,
strict proof of said averment is demanded at trial.
By way of further answer, while Exhibit "C" does state that
the property is assessed at $22,000, the tax assessment does not
fully set forth the market value of the subject property. The tax
assessment covers only one acre of the subject property. From a
5
review of the subject Deed, it is apparent that the tract
transferred to the Respondents / Joan Moore and Sheldon Groner,
contains over 250 acres; therefore, the tax assessment is not
conclusive as to the market price of the entire property,
40, Neither admitted nor denied, Petitioners are without
sufficient knowledge upon which to base an answer to the averment
contained in this paragraph and, therefore, strict proof of said
averment is demanded at trial.
41. Neither admitted nor denied, Petitioners are without
sufficient knowledge upon which to base an answer to the averment
contained in this paragraph and, therefore, strict proof of said
averment is demanded at trial.
42. Denied. It is specifically denied that should it be
determined, notwithstanding the foregoing averments, that
Petitioners are entitled to some monetary share interest in the
asset represented by the subject property, Petitioners should be
charged with a proportional share of the responsibility for taxes,
operating expenses I improvements and upkeep that have been incurred
by Respondents.
By way of further answer, Respondents are charged with a
breach of a fiduciary duty, fraud, and self-dealing. Such actions,
if proven, show a reckless disregard for ethical duties placed on
the attorney-in-fact. In which case, the court should not reward
the Respondents for their actions by reimbursing said Respondents
for the costs of maintaining a property obtained by unlawful and
unethical means.
6
.',
. .
WHIllRIllI'ORB, the Petitioners respectfully request that the new
matter, affirmative defenses ,and counterclaims ,be dismissed .nd
judgment be entered on behalf of the petitioners,
Respectfully submitted,
KILLIAN & GEPHART
, ,
,
, ,
re
17108
Dated I' ,June .li:L, 1996.
Attorneys for Petitioners
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8. Denied. The Will, Exhibit "A", to the Petition speaks for
itself and the averments of Petitioners repre~ent but their
interpretations and 'conclusions to which no response is required or
appropriate. In further response, the said Decedent's Will did not
dispose of the subject real estate which had been properly
transferred prior to the time of Decedent's death.
9. Denied. The Will, Exhibit "A", to the Petition speaks for
itself and the averments of Petitioners represent but their
interpretations and conclusions to which no response is required or
appropriate. However, in further response, it would appear that
the interpretation and conclusion set forth in paragraph 9 of the
Petition is accurate and in accord with the language of Decedent's
Will.
10. Admitted.
11. Admitted.
12. Admitted in part and denied in part. It is admitted,
th~t a Power of Attorney was executed by Decedent on or about June
11, 1981, appointing Decedent I s daughter and son, Joan Groner
Moore, and Sheldon Law Groner, as her "true and lawful attorneys",
and that said Power of Attorney is attached as Exhibit "B". It is
furthermore admitted that the Power of Attorney was prepared by
Defendant, Robert Moore, at the direction of Decedent, Hannah Law
Groner, In further response, said Power, in part a replaced Power
of Attorney previously executed by said Decedent on or about April
13, 1970, in favor of Joan Groner Moore, a true and correct copy
2
of said previous Power of Attorney is attached hereto, marked
Exhibit "A" and made a part hereof by reference thereto.
13. It is admitted that appended as Exhibit "c" to the
petition is a Deed of Conveyance dated July 1, 1986, the substance
and contents of which appear to be as fully set forth in said
Exhibit.
14. It is admitted that the sum of One Dollar was r.ecited in
said Deed as the consideration for the transfer of property
identified in the Deed, Exhibit "e" the Petition.
15. Denied as stated. In further response, it is reasonably
to believed that the value of the premises in question at the time
of the transfer was approximately $20,000.00.
16. The language of the Deed speaks for itself and reference
is therefor made thereto. In further response, it is acknowledged
that the Deed contained such a recital.
17. The averments of paragraph 17 appear to state a
conclusion of law and requires no further response or reply is
required or appropriate. In the event and to the extent any and
all averments are found not to be conclusions of law, same are
denied. The Power of Attorney contains sufficient language
authorizing Co-Respondents the power, rights and authority, to do
anything in connection wi th the subj ect property and Estate of
Decedent entrusting in their sole discretion to take any action
which they deem would be reasonable, necessary and proper under the
circumstances,
3
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18. It is admitted in part and denied in part. It is
admitted that the Deed was not prepared by the law offices
identified but was prepared by Paula J. Leich, Esquirs, of the firm
of Shearer, Mette, Evans & Woodside, at the direction of
Respondents, Joan G, Moore and Sheldon Law Groner, and proof to the
contrary is specifically and categorically demanded.
19. Admitted.
20. Denied as stated. The Will is clear and speaks for
itself, reference is made thereto and no further response is
required or appropriate, It is acknowledged I however, that the
portion of the Will which is quoted in paragraph 20 is fully set
forth in sub-paragraph (e) of Item IV of said Will and reference is
made thereto for the full and complete statement of Decedent r s
desire.
21. Denied. The averments in paragraph 21 are specifically
and categorically denied. The conveyance of the property in
question was for the specific purpose to fulfill the Decedent's
wishes to keep the property "in the family" and secure arrangements
that all appropriate taxes, charges and expenses would be timely
and properly paid. It is furthermore spec if icaHy and
categorically denied the conveyance was "without the knowledge,
consent or authorization of Decedent" and proof to the contrary is
demanded.
22. Denied. Upon information and belief, Respondent Moore
avers that after the said conveyance, Co-respondentFJ, Sheldon Law
Groner and Joan Groner Moore, paid from their own funds, all
4
expenses, insurance, taxes and general maintenance of the subject
property, and proof to the contrary is specifically demanded.
23, Denied as stated and denied. In response, the
relationship by blood and marriage of the Decedent and Respondents
is admitted and acknowledged. All other averments regarding the
relationships set forth are conclusions of law to which no further
response is required or appropriate. In further response, it is
specifically and categorically denied that any directions,
administration of the financial affairs and interests of Decedent,
Hannah Law Groner, by Respondent, Robert Moore, wa~ improper,
illegal, deceptive or contrary to the desires, directions and
wishes of Decedent. In further respOnse with regard to the subject
property, said transfer was, in fact, made in order to keep the
subject property "in the family" and to be sure all taxes, expenses
were properly and fully assumed and paid. At no time were the
assets of Decedent improperly consumed by Respondent Moore.
24. Denied as stated. Upon further information and belief,
Defendant Moore avers that Petitioners were specifically advised,
following the death of Decedent, of the transfer of the subject
property in 1986. Petitioners were also advised that the transfer
was made in order to keep the property "in the family." It is
furthermore believed and therefore averred that Petitioners
consulted legal counsel in the spring of 1994 for the purpose of
investigating the matter further but chose to take no action in
connection with any such inquiry until the filing of the instant
legal proceedings in 1996.
5
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25. Admitted. In further response, it is noted that
subsequent thereto, that on or about December 1994, the Executors
of the Estate did correspond to Petiti,oners providing other
information including payment of the final distributable data of
Hannah Law Groner's Estate.
26. Admitted.
27. Admitted.
28. The averments in paragraph 28 appear to set forth a
conclusion of law to which no further response is required or
appropriate. In the event and to the extent any or all of these
averments are found not to be conclusions of law, it is
acknowledged the court has such authority and power although it is
specifically and categorically denied that any factual basis exist
to award the equitable relief sought to Petitioners to file any
further accounting impose any constructive trust and/or grant any
other relief, or recovery to Petitioners. It is furthermore
specifically denied that any facts or legal basis exist to directly
recover any legal fees or costs and/or punitive damages,
WHEREFORE, Respondent, Robert Moore, respectfully requests
your Honorable Court to dismiss this action and to deny any and all
requested relief set forth by Petitioners.
NEW MATTER
In further response, Respondent Robert Moore, asserts the,
following new matter, to wit:
6
29. Petitioners have failed to state a cause of action
against Respondent, Robert Moore. Respondent, Robert Moore,
prepared all relevant documents identified in the petition, to
include the Power of Attorney signed by Decedent, Hannah Law
Gr'oner, in favor of Sheldon Law Groner and Joan Groner Moore, at
the direction and instructions of said Decedent and/or Co.
Respondents.
30, The said Deed to Respondents, Joan G. Moore and Sheldon
Law Groner, was prepared at the instructions and directions of the
said Joan G. Moore and Sheldon Law Groner.
31. In confor~mance with his limited legal responsibilities I
Respondent, Robert Moore, did act in a competent and professional
manner, at all times and, in the alternative, did not act in such
a negligent or improper manner to cause any injury, prejudice or
harm to Petitioners.
32. Respondent, Robert Moore, reasonably believes and
therefore avers that petitioners have known of the transfer of the
subject property for more than two years preceding the commencement
of this proceeding. Attached hereto and marked Exhibi t "B" is a
copy of a letter dated April 11, 1994, from Petitioner Melissa
Cline to Defendant Robert Moore, Esquire, evidencing knowledge of
the subject transfer and familiarity questions concerning the
entire subj ect.
33. By virtue of the Peti tioners I knowledge of the mat tel'
prior to April 11, 1994, the failure to prosecute any claim for
relief for a period in excess of two years, the claims of
7
Petitioners are barred by the applicable Statute of Limitations
and/or by the doctrine of laches.
34. By failing to act in a timely manner, the Petitioners
should be estopped and barred from seeking equitable relief for
such delay to the detriment and possible prejudice of Respondent,
Robert Moore,
35. Petitioners did take full advantage of the administration
of the Estate by receiving and accepting the offered final
distribution of shares in the Estate of Hannah Law Groner in
December of 1994, and failing to prosecute any claims arising out
of or related to the distribution of said shares or the notice of
the final steps in the administration of the Estate in a timely
manner, Petitioners should now be barred from relief.
36. Respondent, Robert Moore, believes and therefore avers
that since July 1, 1986, Respondents Joan G. Moore and Sheldon Law
Groner, have paid or caused to be paid the expenses of insurance,
taxes and maintenance on the subj ect pr.operty from their own
personal funds.
37. Respondent, Robert Moore, believes and therefore avers
that at all relevant times, Petitioners have received the benefit,
use and enjoyment from the subject property and/or have been
offered family usage of the property at no cost following the death
of Hannah Law Groner but have declined to pursue said offer.
38. At no time since 1986, and at no time prior to the death
of Hannah Law Groner, did Petitioners offer to contribute any sums
8
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to pay any of the expenses of insurance, taxes and maintenance on
the subject property.
39. It is reasonably believed and therefore averred that at
the time of the transfer of the subject property to Respondents,
Joan G. Moore and Sheldon Law Groner in 1986, the property was in
state of considerable disrepair, being a simple wood cottage in
excess of fifty- five years of age. Attached hereto and marked
Exhibit "c" is a copy of a assessment record for 1989 which does,
however, restate the 1988 assessment at $22,000.00, which is
reasonably believed to be the assessment in 1986, which assessment
was at one hundred percent of market value.
40. Respondent, Robert Moore, believes and therefore avers
that had the subject property remained an asset under the ownership
and control of Hannah Law Groner during her lifetime, that the
asset would have been subject to liquidation and its proceeds
completely expended for her care and maintenance during the last
years of her life.
'41. The transfer in question to Co-Respondents did not
deprive the probated Estate of Hannah Law Groner of any asset or
value which otherwise would have been distributable at the time of
her death.
42. If it should be determined, notwithstanding the foregoing
averments of Respondent, Robert Moore, that petitioners were
entitled to some interest in the subject property. Petitioners
should also be charged with the responsibility for proportioning
9
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Page Two
Unc 1 eLaw
available
provide me
(
Esquire
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so' that if the r'ecords' ,1 have req'ues ted He
thr\lugh you' or, th'e attorney for'the .esta'te I
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not
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Thank you for your ,anticipated 'courtesy in this matter,
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** '* f (l f< ! IH 0 R 11 A T ION I) N L Y - N ()1' A 1 A X III L L ; H
J,'rfEilS1l11 CO.IT.OWN OF TIIEIlESA
rOWil tI,i\LL ~IAIN ST. T1lEllI,:;A
II E'A .; INti (1 A TC: S : FEll 2 1 - t I, II 0 1I R~: 'I A fI- I, ::W .
C I') ~I"I!:, R Cl A L fir, A R I N G D A H S : F E lJ 21, n & ~ I,
. OWNE~ INFORMATION
AS S r: s S () I( C H R I S n N f: f' f( F.I.L,
CIILL 71)~i-J11,0 1'01< APPT.' fHOM
rVI: Houns ff:f,l 23 6-IIPM
EVE flOURS ON nfl 2:1 6-SI'M
I'AI(C~L lNfOHMAT!ON
GRONER SIIELOON LAW
MOONE 'JOAN G~ONEH
1.14 CAIIOL ST
NEW. ClI~flF.RLMIO I'A 1 ni/u
i "
1 2?S68915.01-1-29
CLS-26U .
f<YANS POINT
AdlEs- 1.UO
M!LLS[H tAt:!:
S r A SON A L Il r :: LD r; N C E
Yidl; ':O,:><I:TY I\S DESCRlllc') HILL HAVf: A f'Rd,IM!I~IIf\Y ASSESf,~t:IH Of
A;; 'if I11111CII 1, 1989
,
TlI.: If,,( A/IOIINTS ~liO\IN 1)"1.0101 'IR:: 11ASfD ONr:UDGnS AI10PHo LAST YEAR.
1111; ,Ii \) 'Il C " I J ,'I E Il' HER AN cST HI A T; Of FliT U R i: T A X U'/ 0 II All A,) V 1st MEN T
'lr ':dll:\fl. YOI},; TAX LHPILlTYillffU,i:NCf' ,IW.,N HClCI\i DO['~ NOT
'::,':";':,("y THi:. ,HTiJAL CH~I/I;f. IN Ll,\j1ILlTY, I/HICII W[LI. f'i' l'fL,'cHD IN
. r ~ '". ,It. L j 1 5 ~; II.' 0 F 0 i"1 T II:' ',W; LI I.'lli r I seA L . Y'. ^ il. T IfI': ^ C T U ALe HA III". IN
l III' ,L I T Y ,~[ l, L l.i ~ ,! F F ~. r. T (' Il Ii Y oj IJ 0 1,1; T~; filii r. H W ILL f,' f. A 0 Ci f' H D l' Y f: A C II
1 ^ Y J 'II; f.i i :, T r, I CT, C H A ~I G i: S J N H ~ " S ~ rH NT SOl' ')1 H f ~ f1 f: A L f' H 0 f', H TY AN 0
,'",y 1>1,\11,'''; ,lhI iIPPORTION,~f.I,:T OF ,(IiOO/.. 11,1 COUNTY TAXES. 5() COMi'ARf{D.
,... .. ... . - .. ... ... ... ... ... .. .. ... ... .. .. .. - .. ... ... .. .. .. .. .. .. .. ... .. .. ...
HX
f'U R flU ~;:
iiXHMPT
AMtlUNT
T AXAHU:
VALU,
... ... - .., .. ... .. .. .. .. ... ... ... ... ... ... .. .. .. .. ..
"1(:". I) 01: 'YI,JUR 1l,lHH
I,';J: ':,;N:,IIT 11' ;1;',000
'( Ill)', r to X'. s, I', XC L U DIN G 1\ l. L
~PiCl~L OJSTRICT3 'WERE
II I' jo,: OX Jr.1 ~ T :": L Y ASS H 014 hi AT
':ll,;n
.. .. .. .. .. ... .. .. ..
"
q
(I
o
Iflfl[I,N Rvr~ SCflL
COUNTY
TaWil
.~ 2 ,(J ('1';)
2'2, [} 00 '
22,000
"
TOTAL r'AX~S .,EriE 'APPHOXr,V,ATELY
.. .. .. .. ... .. ... .. ,- .. .. .. .. .. - .. .. ... ... ..
jf YOuri H,nAtlvE '8~ASMT
'i A II ,.1 I::: Ii J'~ :: F F to CT YOU R
~ ,':~, :'; i ~I( loIT (If' 5?, 50n
liOULD 1I.\Vi PRODUCED TAXF.S
AS lHOWN ~T ~IGflT
,
'"
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.;' -
- - -
"
- - -
';'\
VILLAGi: TAxes, IF ANY
'A~' ~OT INCLlIOED
--....---.........
IND[AN RVR SCHL
COUNTY
T 1)1011/
o
n
[J
32,500
32,500,
~2,~OO
TOTAL TAxtS WOULD HAVE fJl'EN'APPROX[MAHLY
..".. .. ... .. .. .. .. ..
:(
,1/
"
9-4:30 ('
,(
(
(
02,500
(
(
TAX
(
289
239
194
(
722
- - -
.. . 285 ('
242
192
~
t,
.
719
. .
- ...
**************
ESTIMATED NET TAX DECHEASE . 3 * .
.***********~*
*** FOR INFORNATION,OtJLY - NOT A TAX BILL ;'..*
P A Ij f: 8 2 3
I'
10. Admitted.
11. Admitted,
12. Denied as stated, It is admitted that a Power of Attorney was executed by Decedent
on June II, 1981, and that the said Power of Attorney was prepared in the IIIW office of Robert
Moore, It Is also admitted, as it was admitted in response to the averment of paragraph 5, that
Robert Moore is thc husband of Joan Groner Moor~.
13. It is admitted that appended as Exhibit C to the Petition Is a conveyance, dated July
1, 1986, the substance and content of which is as fully set forth in the said Deed.
14. It is admitted that the sum of One Dollar was recited in the Deed as the consideration
for the transfer of the property identified in the Deed, Exhibit C to the Petition.
15, Denied as stated, The value of the premises in question, at the time of the transfer,
was in the range of $20,000,00,
16, It is admitted that the Deed, attached as Exhibit C to the Petition, contained various
averments including the excerpt recited in paragraph 16 of thc Petition,
17. Denied as stated, The Power of Attorney did contain broad language authorizing the
Respondents to have the full power, right and authority to do anything in connection with the
property and estate of the Decedent, entrusting to their sole discretion the authority to take action
which they "deem reasonable, nccessary and proper,..."
18, Denied as stated. It is admitted that the Dced was prepared in the law offices of
Robert Moore, It is further admitted. for the third time, that Robert Moore is the husband of Joan
Groner Moore, It is denied that the Deed was "prepared under the direction" of Robe11 Moore. On
the contrary, it was prepared at the direction of the Respondents as attorneys-in-fact of Hannah Law
Groner.
.2-
.
response are copies of letters scnt by certificd mail to cach of Petitioners, forwarding an accounting
of the estate's asscts, expcnditurcs and calculation of balanccs rcmaining for distribution.
26. It is admittcd that thc Pcrsonal Rcpresentativc's Status Rcport has bccn filed, on or
about Fcbruary 21, 1996, stating that thc administration of thc cstatc has been completed. It is
admitted that no formal "accounting" has becn filed, nor has any rclcase or agrccment to indcmnify
becn signed by either of Petitioncrs or thcsc Rcspondents, who arc all the pcrsons having any
interest in the cstatc.
27, Thc authority and jurisdiction of this Court arc admittcd.
28. Thc authority and powcr of this Court arc admittcd, although it is denied that any
basis exists under the facts of this mallcr to award cquitable relicI' to Petitioncrs, to filc any further
accounting, to imposc any construetivc trusl or othcrwisc grant rclicf or rccovery to Pctitioners. It
is spccifically denicd that any basis cxists to scck rccovcry of lcgal fecs, costs or punitivc damages.
WHEREFORE, Respondents respcctfully requcst the Court to dismiss this action and to deny
the request for rclicf set forth by Pctitioners.
NEW MATTER. AFFIRMATIVE DEFENSES AND COUNTERCLAIMS
29. Pctitioners have known of the transfcr of thc subject propcrty for morc than two
years preceding the commcncement of this proceedi'lg. Appended hercto and marked as Exhibit
"B" to this pleading is a copy of a leller dated April 11, 1994 from Petitioner Melissa Cline to
Robert Moore, Esquire, evidencing her knowledge of the su~iect transfer and her questions
concerning its regularity.
30. Clearly, Petitioners have known about the events which give rise to this claim for a
period in cxccss of two years. Having failcd to prosecute any claim for rclief within a pcriod of
.4.
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HANNAH LAW GRONJm...E~TATE
taxable 'estate
Pa. inheri tance
tax
paid
$14,468.18
868,09
Distributable
$13,600.09
8 s~ecific beguests @$200
1.600;00
Remainder
.$12.000.09
SLG
JGM'
MGC
SLG
"
$ 4,000.00
$ 4,000.00
$ 2,000.05
$ 2,000.04
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19. II line 181~ realor than Ime 17 enrer 1M Qrn...err;.a on.", 1~ Tr-rs IS 1M OVeRPAYMENT,
,.., Cltl.k:hl.." YOU.I '-ling 1__ oI";;;;;;._F'-t"'1nl. I
20. :, 11M 1119 9realer lMan 111'\6 1 e .met ,roe crn.r W'C.t on ''''';''C 'r.s 19 lne TAX DUE. (20) 868.09
A. Enter 1I1e IntBfe!!l on 1M o.~unce aue on ...... ;or-""" (20A) 0.00 .
6, EnTor Iho 10lal 01 ',no <:'J .no "'... on .,.,. ;"'A r,..,. ,,.,. a.t.UJjCE DUE. (20B) 868.09 ,',
Make Check P'Vab<1 10' A "'I' "Of '" -.. 19""' .
.
.... BE SURE TO .l.XSWER A.ll. ~c.cs CIl p.o.ae 2 AHD TO RECHEQ< MAiM.. '7/ .
..nQ.".n<lllIU 01 1I111U'Y, I .1.el.l" lnat I flAY' ,"'11I''''<1 ''''I '''w'~ ,"c...-t 1o?i..........._,... ......, U'llllllll.",'";nu, and 10 '''.II.al or my ,nD*'uo..no Il...r 11111""
'-0",(11"" .
:~"'Ol'", I Q.tl.ll" 'n,IIIlIUI'llAII nu o..n Iloart.d ., u... ""11" .1- :...... .'II,"" I' .'........ . 'I" lllan Ifl'lI.rtenllt'1I1"lntAl'Y, " o.utd ~n .tUlnIO,,"tlldn 01 ""I~n 0""'"
"..nv,nO"III11QI,
. 4f,'
.
DECEDEIIT
CHECK
APPRO,
PRIATE
BLOCKS
COR RES-
PONDEKT
RECAPIT-
ULATION
TAX
COMPUTA-
TION
l
FOR OATES OF OEAni AFTER 12/31/91
INHERITANCE TAX RETURN CHECK HERE IF A SPOUSAl. 0
RESIDENT DECEDENT POV~RTY CREDIT IS CLAIMEO. .
(TO BE FILED IN DUPLICATE FILE N~~BER 94
_ WITH REGISTE_R OF WILLS)~w(CODE YEAR
DECEDWT'S NM1E (LAST, FIRST, AND MIDDLE INITIALI DECEDENT'S COMPLETE ADDRESS
414 Carol street
N!?fI Olrnl:erlard, PA 17070
COMMONWEAL TH OF PENNSYlVANIA
DEPARTMENT OF A(VE/lU(
O[1'T.2&OIO\
HARRISOURO, PI. HU,.osol
00296
NUMBER
GroNER, HANNAH L.
SOCIAL SECURrTY NUMBER
179-30-5519
1, Original Rorum
CounlY Q.un):y.>..r lard
3, Rom.indo' Rorum
110' dAUI of dUln pliO' 10 U"U.UI
o 5, FOdoral EOIalo Tax
Rorurn Roqulrod
8, TOlal Numbe, of Salo Dopasi1 Boxos
o 4, UmilOd Estalo
o 44, Futurn Inlorost CofTl)tomoo
(Iar da''''' 01 doam aMor '2-12-(2)
[86, Docodont Died Teslnlo 0 7, Docodonl Mamlamod aLMng TruSI
(M.ch copy 01 'Mil) (Mach copy 01 Trust)
AlI.CORRE5POt1llENCE AND COOFIOENTlAL,TAX I HFOAMAi1ct1 SHO\.tOBE DIRECTEO ,TO I ;
NM1E ~ COMPLETE MAILING ADORESS
Joan G. M:Jore 414 Carol streP.t
TELEPHONE NUMBER N!?fI CUmberlard, PA
717-774-6499
" Roal E.lalO (Schodulo A) ( , I
2, Slock. and Bonds (SehOdulo B) ( 2)
3, Closely Hold Slock/PaI1hOrsh,p InlO'OS1 (Sehodulo C) ( 3)_
,,' ".",
,,',11
f,'"
1'7070
15,628.00
4, Mongages and NOI09 Roeo,vablo (Sehedule 0)
5, Cash, Bank DOp09l19 & Mlscollanoau. Porsonal
P,opony (SchOdu,a E)
8, Joinlly Ownod Pro pony (SchO<lule F)
7, Tran.le," (SchOdulo G) (Seneau", L)
( 4)
( 51
2,148.33
( 61
( 7)
8. TOlal Gross Assets (Iolal lines \- 7)
9, Fune,a1 EJcponsos. Aan'ln~vaovo Costs, I II
Mlscollaneous ExponSllS (Sehodu", H)
10, DOOIS, Mongego U.Cilruos, Lion, (Senedu", I) (10)
11, TOlal DoduCllOns (tolal lin.... 9 & 10)
12, NOI Value 01 Esteto(lIno 8 mnu. line , 1)
13, ChMlAClo and Govornmenlal Bequest. (Sel>edu" JI
16. AmoUn! 01 Irne'4 laxatllo al l~',; faro
(InClUde ",aJues Itom ScneauloO I<. or $crlOdulF8 ... I
17. PnnClpaJ lax duo (Add lax Irom hno 1!1 and nom.ne 161
18. CtOdrts 5DouuI P~vtrty CI'~d PTlor Pa'(fT"lltfltS
Dnalun,
( 8)
2,544.28
763.87
(11)
(12)
(13)
(14)
14,468.18, .08 .
0.00, .15
(17)
'nlOrO<lI
868.09
17,77~
3,308.15
14,468.18
14. Nel Value SubjeCt to Tax IlIne 12 mnU!lIIM 1JI
15. Amounl of line 14 I~atllo al ~; rale rt~1
(InClude 'Jall!69 trom Scnedu!e !( or ~l'lOdUle Y I
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(18)
(191_
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SIGNATURE O.c: II~R~9N FlE3POHSIOU ,:,JR :rl.r"'c. ~PIJA"
(~"-' ../1. /;r}---v.-_
3IQNA-idR E O.c: "Fl EPAA~R OTHE,q THAN ilPA.E J ~ "4 JA 11'0/(
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SCHEDULE B '
STOCKS AND BONDS
"l:'
. COMMCNWfAL TH OF PENfiSVLYANIA
INHI'AITANCE lAX RETURN
RIS'OENT OEeEOEN!
ESTAll! OF
HANNAH L. i:m:lNER
(All preperll' Jointly-owned wtlh Right 0' Survlvorohlp mu.t .,. dl"'OIed on 5<:hedulo F,)
rrEM DESCRIPTION
NO,
1 10 shares 4.6 FP&I, preferred
2 134 shares FP&L camx:m
3 164 Rockwell Int. eu"Il.ll1
4 1 Blcx:msl:urg Fair Asocc.
5 10 PA Gas & Water 4.10 OlIn. Pfd.
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FILE NUMBER
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$
21-94-00296
VALUE "T DATE
OF DEATH
465.00
3,517.50
6,170.50
5,000.00
475.00
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Net taxable estate
less Pa. inheritance tax paid
Distributable
8 specific bequests @ $200
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. 868.09
$13,600.09
1.600.00
$12.000.0~
$ 4,000.00
$ 4,000.00
$ 2,000.05
$ 2,000.04
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COMMOUW[Al TH or P[Ntj5nVANIA
DEPA,,1M[UTOFR[V[IIU[
O[PT.UOllOt
ttAJH1I5f1UnO, I'A l112'~OllOl
(
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FOR DATES OF DEATIi AFTER 12/Jl1ll1
CHECK HERE IF A SPOUSAl 0
POVERTY CREDrT IS CLAIMED .
FIll: NUMBER
21 94
COUlfTY CODE YEAH
DECEDENT'S COMPLETE ADDRESS
414 Carol street
Nc'H Olml:erlan:l, PA 17070
00296
NUMBEI
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'UV-l$OOIXtflHlIl
DECEDwrs NM~E (LAST, FIHST, AND MIDDI.E II/rTlAl)
DECEDEHT
~, IlANlUIH L.
SOCIAL SECURITY NUMBER
179-30-5519
1, Orig'nal ROlurn
C<Junrv CUml::e.r lard
U3,
Romalndl,r ROlUrn
floldU..oldUll'lpno"o 12-13-UI
o 5, Fodoral Estftlo TAX
Return ReqUlrod
CHECK
APPRO-
PRIATE
BLOCKS
D~, urr/'od E.ta'o
COR RES-
PONDEHT
o "'I. Future Inlo(OSI Compromoo
(10' dal"" 01 000111 aNo/ 12-12-621
[B 6, Docodonl Dlod TO<IOlo 0 7. DOCOdonl MOJnI~nod . Lr~ng Tru'l
(An.cn copy 01 Will) (MIlCh copy 01 Tru.t)
All COAAE5POODENCE AND CONFlDEHT1AL Ti\X INFOAMAi100 SHOU.O BEOIRECTEDiO:
NAME COMPL."TE MAIUNG ADDRESS
Joan G. ~e 414 Carol Street
TELEPHONE NUMBER New Clmb'>..rlaool PA
717-774-6499
" Roal EslalO (Scnodulo A) ( 1)
2, Slock. .nd Bond. (Schodulo B) ( 2)_
3, Clo",'y Hold 5tock/Panoornh,p Inlorost (Schodulo C) ( 3)
_ 6, TOIAl Numbor 01 Salo Dopo9i1 Box",
17070
15,628.00
RECAPrr-
ULA rlON
4. Mongogos .nd NOIOS Racolvablo ISchodulo 0)
5, Cash, Bank Dopc.rts & M,SCOII.noou. PomonAl
Pro pony (Schodulo E)
6, JoinUy Ownod Pro pony (Scnodulo F)
7, Tr.n'lom (Schodulo G) l5<:h\1du,. II
( 4)
( 5)
2,148.33
( 6)
( 7)
6, TOIAl Gross Ass019llo'ollln"" '-7)
9, Funo.AI Expun...", AdrrJnlOuanvo C<J.ts. ( 9)
Miscollonoous Expon."" l5<:oodu'o H)
'0. DaDts, Mong.go UabilrlJ"", uon. (5<:hodulo 'I 1'01
". TOIAl DaduC1lons II0lal lin"" 9 & 10j
12, Nal Valuo 01 Estala (IIna B mnus "00 "1
13, ChamoDlo and GovornrmnlAl BeQUOSIS (SchOOU19 J)
( 6)
2,544.28
763.87
(11)_
(12)
(13)
(1~1
141468.18, 06 .
0.00, ,'~ .
17, n6.33
3,308.15
14,468.18
Ti\X
COMPllTA-
rlON
14, Net VaJuesubte6i 10 TAX IhM 12 minUS line lJI
1S. Arrount 01 line 14 !axaole al~. r.:ue {151
(Inc!ude values tram ScnedulO K or ScnedUIQ M )
16. AO"Ounl olllno 14 'Daole a{ 15',. 'aID (16)
(InClUde <Jaluos Itom SCMOClUlO ~ or $cnodUl6 M !
'7, PnnclpaJ lax due (Add lax trom line 15 ana tram 111"10 16.1
18. CfOdrt.3 sooUu,P,vlIn.,.CI.dll ?Ilor Pa'{TTl)nts urs.:t>unl
0.00.
19, IlllnB 1819 rOller tnan Ime 17, ef1lor tho drt1elonc/J on lIne 19 TIllS 191110 OVERPA.YMENT,
A. OI..kh... ~ Y"".. ~"9' reh.r1d of y<Jut .....1'OIV1...rt:l
:;:0. Illloa 17 IS greater !hen Uno Hi. omor '''s dtM8fenca on line =0 ~I'IlS ,5 lhe 1'AX OU~
A. ::nlor Ule Inlorest on lno 04Janco due on t,,'6 Z<:lA
3, EOlor 1M talal 01 ~'no 20 ~nd 20,0\ In ;11''16 ~8 ThIS:~:r.e BAUNCe DUE.
Make Check Payable to: A~ql!lter 01 Wllls. AqfJnl
14,468.18
868.09
0.00
InlOrosl
(17)__
868.09
(18)
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(20)
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(20Bl
868.09
0.00
868.C9 '
.... BE SURE TO AASWER AU OUEsn~s ON PAGE:! AN:! TO RECItECl< hlATH ...
:.Jno., :I,n<llll" OIIUI,Wly. I "'<:1.11' !lUll ~.w, '~m'n.~ I.~'I "l~I" dl<: ...a'''~ t:C:l"'Otnw.no lC~'O\l"1 tn~ .lA"....nu, tnq lOIn. 0.11111 ."v Ino.....oo. tnd 0'11" lllllt\l.
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llCNA 'LdAE OF aqE2AAErl OTHEIlTHAN .qPll.[jF,'-lU rlV~ .l,O.:lR(l.i
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PA1S001 ,'1T~ 12011
:JOvYlqlll :""'1 ZullwA', ')nlY. '111 '4.,~" ..~, "l~Il,,~,,!
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Robert Moore
Pa,go Two
Unclo Law
available
provi'de me
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Esquire
sot ha t
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have roque s ted are
for tho'estate
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you or th,ll attorney
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CC I Joan G Moore
S I Law Groner
. S~ephen Gaus'tad
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YI~RIFICATIOtl
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I, S~eldon Lllw Groner, hereby verify thllt the fllcts cllntlllned in the foregoing document are
true and correct to the best of my knowledge, information IInd belief. I undersland that any false
statements made herein arc subject to the penalties contained in 18 Pu, C,S, ~ 4904. Unsworn
Falsification to Authorities,
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Sheldon Law Groner
Dated: r'l
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, ,A11swer was'Served via first-olass mail upon the following:
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John D. Killian, Esq.
Killian & Gephart
218 Pine Street
P.O, Box 886
Harrisburg, PA 17108
Miohael D. Reed, Esq,
Mette, Evans & Woodside
3401 North Front St~eet
P.O. Box 5950
. Harrisburg P A 17110-0950
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James R. Clippinger, Esq.
Caldwell & Kearns .
3631 North Front Street
Harrisburg, PA 17110
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David E. Lehman
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Date: June, 7, 1996
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STATUS REPORT UNDER RULE 6.12
Name of Decedent I /-II? hVlQ h
Date of Deathl 1/1'-1 )0~
I ,
Will No. LI - 1~~1.1~:l9~
"-.it uJ G R9 IV E. A.
Admin. No.
Pur.suant 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 estatel
1. State whether administration of the estate is complete I
Y8S* No___
2. If the anawer is No, state when the personal
representative reasonably believes that the administration will be
complete I
3. I f the answer to No. 1 is Yes, state the following I
a. Did the personal rep;:esentative file a filial
account w.lth the Court? Yes. No?
b. The separate Orphans' Court No. (if any) for
the personal representative's account iSI
c. Did the personal representative llt7 an
account informally to the parties in interest? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounto may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
>(-1
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S i gllftu re
. .JOe( Y/ r;.~'OIJ)t:JI' /1JO~"L
Name (Please type or print)
'IIi! t:..tr1/ Jl", Ji'u~d-/K4/a..d, III-
Address I 70 '-'0
J "till 7") q -r:.f./91
Tel. No.
CapacitYI _~personal Representative
Datel rJ..I/9/%
Counsel for personal
representat i ve
(MAH IrmU AM3)
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