HomeMy WebLinkAbout94-00456
',I,
No. 21 - 94 - 456
Estate of
MARJORI EO' CONllEI.I,
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW _ MA Y 18 19~, In consideration of the petition on
the reverse side hereof, satisfactory proof havln, been presented before me,
IT IS DECREED that the Instrument(s) dateLOctober 7, 1959
. described therein be admitted to probate and flied of record as the last will of
Marjorie O'Connoll
. and Letters Testamentary
are hereby granted to Dorthea I(ennedy
~v{J)J1l11; ~
lis ()
W
FEES
Probate, Letters, Etc. ......... $ 60.00
. Short Certlficates( 2) .. .. .. . ... $ 6 . 00
RJ~.IJ.Unclatlon ..".,..,..,.... $ 00
CP ~.
. $
TOTAL _ $ 71.00
Flied ,."" ,~~y, ,qt, .1,~~~, ~.............
/'
(/~r~M
AlTORNEV (Su . Ct. 1.0. No.)
.549 Bridge street
ADDRESS
New Cumberland, PA 17070
--1717) 774-1445
PHONE
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COMM~WUl'H 0' P!NNSnvAtU~
01 ~~IM!N' or UV!NUU
, DIP!,210601
H~UISlUIO ,~ 171210601
1. Reol Eltate (Schedule A) ( II-$.- A, ,nn nn
2, 510<11 and Bond. (Schedule B) ( 21
3, Clollly Held Slocl/Parlnmhlp Inlerell(Schodulo q (3).
A, Mortgago. ond Nolol Rocolvoblo(Schodulo D) ( 41______
5, Ca,h, BanI Oopo.lt. & Mlteollanoou. Pmonal Proporty( 51 , ,? 7. q!;
(Sc.odule E)
6, Jolnlly Ownod Proporty (Schodulo FI ( 61
7, Tronllo" (Schedule G) ISchodulo II ( 71___
8, T 0101 Grall Alloh IIololllnol 1.7)
9, Fun"al bpe"o.. Admlnl'IroUvo CO'h, Mlleollonoau. ( 91
hponll' (Schedule H) .
10, Oebll, Mortgage lIobllltl.., lIonl (Schedulo I) (l01
II, Tolol Oeductlo" (loto1I1n.. 9 & 10)
12, Nel Value of Ellolo (line 8 mlnulllno 111
13, Chorltablo ond Gov"nmental BoquOlh (Sch.dule J)
U, Nel Valuo Subjoct to TaK (Ii no 12 mlnulllne 131
15. Amount of line U taKoble 01 6% role
(IrIClude valuol from Schedule K or Schedule M.)
16, Amount of line U 10Koblo 01 15% rote
Ilndude valu.. from Schedule K or Schedule M,)
17, Principal taK duelAdd tOK from line 15 and from line 16.)
18, C"dll. Spoulol Poverty Crodit Prior Poymenl.
+ +
19, If line 1001Ig"01,, thon line 17, enl" the dlllerence on line 19, Thl.II Ihl OVERPAYMENT.
110
20. If line 17 II groot.. Ihon line 18, enter the dllleronce on line 20, Thl.I.lhe TAX DUE.
A, Enter thllnler..t on Ihe balance due on line 20A,
B, Enter Ihelotol of line 20 ond 20A on line 208. Thl. II Ihe BALANCE DUE.
Make Chock Payable to, Regleter 01 Wille, Agent
~ '''' .,. I ' .. ... BElURITO ANSWIR ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MAT~ : ,'.,,;;. .,,;.
Under p..olll.. of perjury, I deelo" Iholl have ..omlned Ihil "turn, Indudlng ",companying "hodul.. ond "ole men I.. and 10 the be" of my Inowledge ond boliof,
II II Iru., correct and campletl. I d.clore thaI all 'IOll1lale has bun r.ported allrua markel yolue. Oeclaratlon of preparer olher than lhl p,nor,al r.pr.senlative h
bo..d on oUlnlormallon oi which "porer ho. any Inowled e,
~~.\UIE 01 PIlSON IIIP....., I L .- I IN U N .DORm D~!E
. ';:,).... . 6t,,/{.," "/'''-I<'/.w' 600 Beacon Hill Rd New Cumberlan~ 11/17/94
I H N Rf5lN'A'~ ADDRESS OAf(
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1'1-,,;</..:(- &.,
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
101 DAn. o. DIATH Ami 12/:11191 CHICK Hill
:O~:~U1:~DIT /I CLAtMID 0 .
PILI HUM."
1994-00456
COUNTY COD! YEAR
nrrnDDIEIS
NUMBER
O'Connell, Mar orie
I
600 Beacon Hill Road
~ New Cumberland, PA 17070
02/23/94 01/19/1898c_ Cumberland
o 2, Supplemlntol Relurn 0 3, R~ma'nd.. Rllurn
(fo, dat.. 01 death prior to 12.13.821
o Ao, Futuro Inl....1 Camp rami II 05, Foderal Eltole Ta.
(for dol.. of deolh ah.. 12.12.82) Relurn Required
o 7. Decedent Molntolned a living TrUll _8, Tol.1 Number 01 Sole Depolll Bo...
AHoeh co of TrUll
.IDE I 'I' I' RMA N IH ULOllI OIRICTI ' 01 , ' .:' 'il',
160-50-5806
B< 1, Original Relurn
n A, limited Ellote
Sumple-Sullivan, EsqUire
549 Bridge street
New Cumberland, PA 17070
774-1445
Z
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i
4.527.17
I 81
13,155.12
7,652.47
'1,022.79
(11)
(121
(13)
(14)
A,675.26
4.479.86
(15)
4,4..79.86
)C .06. _
4,479.86
268.79
Z
o
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(16) .
)C .15.
(171
268.79
Olleounl
Inl,!''''
C"{'d~ tH~Hr if au (If(! ICClu!.'sling (I 'l!luncl of your O\ll'lpClVnll'ltt
(18)
(19)
268.79
1201
(20A)
(208)
268.79
, van Esquire 549 Bridge st New Cumberland PA
11/17/94
.f ~. ___. c... -., '.. ..
QlIALIFICATIONS
The appraiser has been engaged in tho sale, appraisal, rental and
management, of real estate for the past 20 years as a licensed agent, and
is a member ,of the "American Association of Certified Appraisers, Inc."
(AACA), a national appraisal society, in which he has earned the certified
designation "CA-S," Senior Appraiser (Commercial, industrial, residential).
lie has qualified and testified as a real estate valuation expert in
numerous condemnation cases and various types of litigation before the
County Courts and Boards of View from)969 to the present.
lie has done appraisal and damage valuation work for property owners,
churches, attorneys, real estate brokers, commercial mortgage companies,
and numerous Federal, Statl' and local governmental agenci('s. lie has done
appraisals for: Pennsylvania Dept. of Trnnsportation; Luz('rne County
I:('dcvelopment Authority; U.S. Dept. of Ilousing and Urban [)('velopment;
Federal Housing Administration; Veterans Administration; U.S. General
Services Administration; United Penn Hank; and the Northeastern Bank of
I'l'nns)'lvania. The apprais('r has performed both primal')' and revie\~
appraisals for the Carbon Count)' 1I0using Authorit)', Carbon County Planuing
Commission, and Carbon County Redevelopment Authorit)'. Valuation has also
been done for National Ame~ican Corp., Wyoming Valley West School District,
I'l)'mouth Borough, and the fOllOWing l.ending agencies licensed in either
I'ennsylvanla or New Jersey: C('ntra! Mortgage Co. of Philadelphia; Delaware
VaIle)' Mortgage 6 Realty Corp.; First National Bond 6 Mortgag(' Compan)';
Boulevard ~Iortgage Company; The Kissell Company; Central Mort;'age Company
of Allentown; Lomas 6 Nettleton Financial Service; First Pennsylvania Bank
(Philadelphia); Underwood Mortgage-Title Co.; Jefferson Mortgage Company;
Colonial Mortgage Service Co.; K('nn('dy ~Iortgage Co.; Advance Mortgage Corp. ;
Brokers Mortgage Service (Collingswoocl, NJ); Pennamco of ~.J, Inc.; Hogl(')',
Harting, Reese, Inc.; and Heritage Hond Ii ~Iortgage, Inc.
He has ('xper.!ence in residenti;;!, commercial, industrial and
agricultural properties; a lvide range of residential prop('rties, including
single and multi-family F.II.A. and V.A. guaranteed loans, condominiums
(P.U.D.), commercial, industrial, and multi-use parcels in excess of 200
acres, many larger acreage parcels with valuations in th(' $500,000 _
$6,000,000 range and highest-best u~es consisting of commercial-residential-
industrial. In addition to the above types of fee simple estates, he has
done damage vuluations of various types of easements (right-of-way impact
on servient parcels Bnd increments to dominant parcels), including surface
and subsurface easements; severance and consequential damage analyses,
pertaining td substantial impairment of access, slope changes, and related
t)'pes of grade changes. This experience has included valuation work in
more than 130 different municipalities in Northeastern Pennsylvania, in
various counties, including Luzerne, Lackawanna, Wyoming, Monroe, Carbon,
Schuylkill, Columbia, Sullivan, and others.
The educational requirements, which are a prerequisite for State
Licensing as an appraiser-broker, were met by attending Wilkes lIniversity
and Penn State University. The appraiser-broker license wus granted in
June of 1968 after completion of the State examin&tion.
2
...,"..".,IJ.III. W
(OMMONWIAL1H 0' IINNlYLVANIA
INN'!lTAtlCI TAllflUr.N
RlltO/NT O!C!D!NT
ESTATEOf--- ,__u
O'Connell, Marjorie
Joint I.nont(.).
A.
NAME
Dorothea Kennedy
B.
C.
Jolntly..wn.d proplrty,
SCHEDULE F
JOINTLY.OWNED PROPERTY
ADDRESS
600 Beacon Hill Road
New Cumberland, PA 17070
I fiLE NUMBER
1994-00456
--
RELATIONSHIP TO DECEDENT
,
Daughter
- - -
ITEM LEniR DATE
NUMBER fOR MADE DESCRIPTION OF PROPERTY , TOTAL VALUE DECD'S DOLLAR VALUE Of
JOINT JOINT OF ASSET 0/0 INT, DECEDENT'S INTEREST
TENANT
- -- -
1. A 12/27
86 PNC Money Market
(51-30159012) 6,582 50% 3,291.00
2 A 12/27
86 PNC Checking
(51-40219904) 2,472.34 50% 1,236.17
,
"
-
TOTAL (Allo on'er on IIn. 6, Rleapllulatlon) S d 527.17
(/I more .poe. I. n"d.d In.er' addillono/ ,h,,'s o/,om. Ii..)
..Y.1SIlIIl't17.1I1
~~
COMMONWIALTH 0' "NNSYlVANIA
, INHUITANCI TAX mUIN
IISIDINT DICIDINT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PI.all Print 0' Tvp.
I FILE NUMBER
1 ~94-00456
ISlATE Of
O'Connell, Marjorie
ITEM
NUMBER
. A. Funerol bp.nll"
1.
DESCRIPTION
Graham-McCune Funeral Home, Ino.
Krincek Catering
B. Administrative Coshl
1. P.llonal Repre..ntatlve Comml..lonl
Social Security Number 01 Perlonal Reprllentatlvel
Year Comml..lonl paid
2. Attarney Feel
3. family Exemption
Claimant Relationship
AcIdren 01 Claimant at decedent'l death
Street Addrell
City State Zip Code
4. Probate Feel
C; Mllc.llaneous hp.nll"
1. Eoono Lodge
2.
3.
,
4,
5.
6.
, 7.
8,
AMOUNT
6,077 .00
186.04
1,000.00
259.80
129.63
(II mOil spac. Is nlld.d, Inllrt additional shilts of sam. 111.,1
TOTAL (Also enter on line 9, Recapltulallon) S 7 652 47
, .
"
""U""';'9II.
COMMONWrAUH 0' PlNN''l'\VANI4
INHUIIANCI tAX utUAN
11'IOIH'OI(IDINt
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Pita.. Print or Tv t
~LI NUMBBR
1994-00456
ESTATE Of
O'Connell, Ma!jorie
ITJM DBSCRIPTION AMOUNT
NU BIA
1, Leader Nursing Home 898.68
2. Camp Hill Fire Co.-EMS 35.00
3. West Shore Family Practice' 38.12
4. A to Z Tax Service ,25.00
5. Luzerne County Taxes (Municipal) 9.25
6. Luzerne County Taxes (School) 16.74
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1
TOTAL (Aha Inler on IIn. 10, Rlcapllulotlonl $
III more .pacel, n..dld, '01'" addiflona' .h.." 0/ ,om. .Ire,)
/ !?/-,)/L;}.~ t
~R!~::547 EX AFP (12094_
COHHONWEALHI OF PENNSVLVANIA ,
DEPART'ENT OF REVENUE NOTICE OF INHERITANCE TAM
8UREAU Of INOIVtDUAL TAHES APPRAISEHENT. ALLOWANCE OR OISALLOWANCE
~~:kis::::~lpA 11l1H601 OF DEDUCTIONS AND ASSESSMENT OF TAM DATE 02-15-95
ESTATE OF OCONNELL . ToIAlUO' FILE NO. IT<.f4-0456
DATE OF DEATH 02-23-94 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAM
PAYMENT TO THE REGISTER OF WILLS, MAKE CHECK PAYABLE TO "REGISTER OF WILLS. AGENT"
REMIT PAYMENT TO:
BARBARA SUMPLESULLIVAN ES
549 BRIDGE ST
NEW CUMBERLAND PA 17070
o
ACN
101
-
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
cunt RlnlUI3
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
il 'Eli: i iliii - Eif -Ai: pO f n-: 94 T - Pifif i c r -OF - INti Eii i f iiN"c E - 'fAX - ii ppilA' is EM E Pi r; -A C r OWANC E - ,(ili -- -.. - 0" -- -. - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF OCONNELL MARJORIE FILE NO. 21 94-0456 ACN 101 DATE 02-15-95
If an assessment was issued previously, linss 14, 15 andlor 16, 17 and 18 will
refleot figures that include the total of ALL rsturns assessed to date.
ASSESSMENT OF TAX:
15. Anount of Unl 14 It SpouslI rlto 115)
16. Anount of Linl 14 t","bl" ot Linlol/Closs A roto 1161_
17, Anount of Llno 14 to,obll ot Collotorol/Closs B roto 1171
18, Principol To. Duo
TAM RETURN WAS I I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST 0 SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL
1, Rlol Estoto ISohodul1 Al
2, Stocks ond Bcnds ISchodulo BI
3. Clcsoly Hold Stcck/portnorshlp Intorost ISchldulo CI
4, Mortgogl./Notls Rocoivobll ISchodulo D)
5. C.sh/Bonk Dlposlt./Mi,c, Por.cnol Prcporty ISchldulo EI
6. Jointly Ownod Proplrty ISchodulo F)
7, Tronsfor. (Schodulo GI
B. Tohl Assots
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funer.l Exp.nl.I/Ad~. COlts/HiIC. E~p.ns.1 (Schedule HJ
10, Dlbts/Mcrtgogo Llobilltlos/Llon. ISchodulo I)
11. Totol Doductlcns
12, Not Voluo of To' Roturn
13. Chorltoblo/Govornnlntol Boqul.t. (Schodulo J)
14, Not Voluo cf Estot. Subjlct to To,
NOTE:
TAX CREDITS:
PAYMENT
DATE
11-18- 94
DISCOUNT 1+1
INTEREST (-)
RECEIPT
NUMBER
MM913207
,00
III
121
131_
141
151
(6)
(71_
191
1101
I I CHANGED
8,300.00
,00
,00
.00
327,95
4.527.17
.00
IBI
13,155.12
7,652,47
1,022,79
1111
112)
113)
114)
R,67~ ?6
4,479,86
.00
4,479.86
.00 M .00.
4,479,86 M ,06.
.00 M,15.
(lBI
.00
268,79
,00
268.79
AMOUNT PAID
268,79
TOTAL TAX CREDn
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
268.79
,00
,00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LESS THAN 11, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU MAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
RESERVATION I E.tatl' of dlcldlnt. dvlng on br blforl OlcI.blr 12, 19&2 ~. If any futurl Int.re.t In thl ..t.tl I. tran.f.rrld
In po.....lon or InJov..nt to C1a.. a (collltlral) blnlflclarll' of thl d,cld.nt aftlr thl I~pltatlon of any I.tatl for
11ft or for Vlar., the Co..onw.alth hlrlby I~prl..ly rl..rVI. the right to appral.e and ~"I" tran.flr Inherltlnce Ta~e.
at thl lawful Clall B (collat.r.l) rat_ on any luch future Intor'lt.
PURPOSE OF
NOTICEI To fulfill thl requlr...nt. of S.ctlon 2140 of thl Inh.rltlnc. and f.tltl TaK Act, Act 22 of 1991. 72 P.S.
Slotlon 2140.
PAYMENT I D.tach thl top portion of this Notlcl and IUbllt with your pav.lnt to thl Righter of Willi prlnttd on thl river.. tldl.
..Hake ch.ck or .0n1Y order payabll tal REGISTER OF MILLS, AGENT
All paV.lnt. recelv.d Ihall flr.t b. applied to any Intera.t which "av b. dUI with Inv r.lalnder appll.d to the tlK.
REFUND (CRll A r.fund of a tlK cr.dlt. which wa~ not r.qu..ted on the TaK Rlturn, lay bl requllted by cOlpl.tlng an "Application
for Refund of P.nnlvlvanh Inhlrltancl and Eltate TaK" (REV'UU), Application. art avallabllet thl OffiCI
of thl Rlgl.tar of Willi, any of tho 23 Revlnu. DI.trlct Offlc.., Dr by call1nu thl .p.clal 24'hour
anlwerlng IIrvlcl nUlb.,. for fori' orderlngl In Plnn.ylvanh 1-1I00-!62-l0!i0, outlld. Plnnlvlvanla and
within 10cII Harrl.burg aroa (717) 747.8094, TOO. (7171 772-l25l (Hlarlng rlpalrod Onlv),
OBJECTIONS I Any party In Int.rl.t not .atJlflld with thl ~PPral'll.nt, allowanCI or dl.allowancl of dlductlon., or a.......nt
of taK (Including dl.count or Intur..t) a. .hown on thl. Hotlc. IU.t obj.ct within .IKty (60) dav. of rlclipt of
thlt Notlc. bYI
uwritten protl.t to thl PA O.part"nt of RI".nul, Board of APPulI, Olpt, 281021, t1errllburg. PA 17128-1021, OR
--.llctlon to havI thl ~att.r det.r~lnld at audit of thl account of thl par.onal r.pre'lntltlvl, OR
..appeal to thl Orphan.' Court.
AD"IN
ISTRATlYE
CONRECTlONS'
Factual .rror. dl.coVlrld on this a"I"~lnt 'hould bl addr....d In writing tOI PA DDp~rtllnt of Rlvlnul,
Butlau of Indlvldulll TaUI. ATTNI Po.t h......nt Rlyl.w Unit, DIp\' Ze0601, Harrloburg, PA 17128'0601
Phon. (7171 787-6S05. Sle pagl ! of the ~ockl.t "In.tructlonl fot Inh.rltancl TaK Rlturn for a R..ldlnt
Dlcl~lnt" (REY'ISOl) for an IKplanatlon of adllnl.tratlv.IY corrlctabll IrrOrt,
DISCOUNTl
If anv ta~ dUI I. paid within thr.. (31 callndar lonth. aft.r thl dlcadlnt'. d.ath, a five plrelnt (5~) dl.count of
the taK paid I. allowld.
INTEREST,
Intlr..t I. chargld blglnnlng with flr.t day of dlllnquency, or nJn. (91 ftonth. and onl (1) day frol the dati of
d.wth, to the date of pay"n\' TaKII which bUll. dlllnqulnt blfotl January 1, 1982 blar Interllt at thl rate of
.IK 16~) percont per annul cII1culatld at a dally rate of ,000164. All tll\(1I which blCIII delinquent on and after
Januery 1, 1982 will bur Internt at I ratl which will varv frol call11der v.ltr to callndar Yllr with that rate
announc.d by thl PA nIPart...nt uf Rlvlnul, Th. applloabl. Intlr"t rat.. for 1982 through 1995 arll
'!!!.!: Inter..t Ra!.! ~Y Intlrl.t~ !!!! Inter,..t Ratl Dally Int,,"t ~ actor
19ft! lOi: .000548 1987 9i: .000l47
t981 16% .000438 1911II-1991 1Ii: .0003111
1984 lli: ,000301 1992 9i: .000l47
1981 13i: ,OOOIIG 1993-1994 7i: .OOO!9Z
1986 10i: .000274 1995 lJi: ,OOOZ47
'''Int,,"t II calculatld a. followlI
INTEREST . SA LANCE OF TAX UNPAID X NUNBER OF nAYS DELINQUENT X DAILY INTEREST FACTOR
"Any Notlcl I..u.d flft., 'ha taK blco... d.llnqulnt will rnfltct "n Int"..t cfllc:ulatlon to flft"n llSI day.
blyond thl dati of thl a.......nt. If paVllnt It iliad. ~ftar thl Intlr..t cOlllputDtlon dati .hown on the
NOtlol, additional Inter..t IlUlt bl ulc:ulatld.