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PETITION 1I0..1{ PIW,:A'.m und GI{ANT OF LETJERS
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Your Pl'lillolIl'I('), \l'llIl h/ml' IH yrms of IIgl' 01 ol<lCllllllhl' c,wculor""h ,.
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h,er." .. .llIsl fllmily or prllll'i\'lll rrsldclIl'C III ,Surdle_ Hemor.lal. lIospltul.,l20,.South_.,,__
EiJbert Struot, 1I0l"Ollgl of Hl!C:l!llll~Cslllm.\, ClImhl!rla!llL t:()\l!!tY,I,r(J!m~yJ,{Iill1.I\'
(lhl ~!ll'l't, 11111llhl'r null 1I111I1dp,l1il~'1
Ilrcclldrlll,lhclI .76 YI'lIrs of IIgr, dkd, ,April 4" 1<), ..~i_"."
III Seid1e Humori..!l H08pltu1.JJorough of Hcchunic8burg .' CumberlundCounty.._l'A
E,ICCplllS follo\l's, dl'I'I'lklll did 1I011l1ll1ry, \l'IIS 1101 dll'olwd IIml did 1\111 hlll'c II child horn ollldoptcd
IIftrr l'xrcllllolI of Ihl' \l'i1l ollcrrd 1'01 prohlllr; \I'll' lIollhr I'kllm of II killlllg IIl1d \l'IIS m'l'rr IIdJudklllcd
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D,crlld""1 Illd"lIlh o\l'lI"d 11I'01H'ny \\'llh cSIIIllIIII'd I'lIhll'S II,S follo\l's:
(If domkllrd III I'll,) 1\11 pl'l'solllll ploprllY
(111101 dOlllklkd III I'll,) I'r r.Sl I 1111 I proprny III I'clIlI,)'II'III1I11
(11'1101 dOlllklkd ill I'll,) I'rrsollall\lOprny III ('11Ulll.l'
Vlllur of Il'a1 "slalr III 1',,"usyII'IIUIIl
sllllllled liS follo\l's:
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. \\'HHnEH)I(F, l'elllitUll'r(,) resprclfully reqursl(s) Ihe prohlltc of the Ills I will ulld codldl(s)
presellwd hcrr\l'lth lIud Ihe grUlI1 of Icllrrs_. ,tustamentary""_",_",,_,-._._,,,,_ ,,,.
(tC,IIlI1lIJlIlllrY; 1I(h~11111 \1 r 1111011 ~'II ,II, ;lulllllnl<il rnlloll d, h.Il.~'.1 ,II ,)
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COMMONWEAI.T" 01<' PENNSYLVANIA I
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COMMONWeALTH 0' "ENN8VlVANIA' DEPARTMENT OF HEAllH' VITAL RECORDS
CERl'IFICATE OF DEATH
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INl::LOAICER 1Il ELICKER
namely, PAUL S. KONHAUS, JR., absolutely and in fee
simple.
If either of my said children should predeceaee me and leave
lawful issue to survive me, I order and direct that the
foregoing residuary share attributable such deceased beneficiary
shall be distributed unto his or her lawful issue per stirpes by
representation and not per capita, subject, however, to the
following protective provision: if any of said issue have not
attained the age of twenty-three (23) years at the time of my
death, I order and direct that the share of each such under-age
beneficiary shall be delivered unto THE FIRST BANK AND TRUST
COMPANY OF MECHANICSBURG, PA., (or its successor by merg~r,
consolidation or other corporate reorganization) as my
testamentary trustee, IN TRUST, NEnRTHELESS, (a separate trust
for each such under-age beneficiary) to hold, manage, invest,
accumulate income and reinvest until said beneficiary attains
the age of twenty-three (23) years, at which latter time said
trust sh~ll be terminated and the then remaining net balance
thereof (including accumulated income) shall be distributed unto
the beneficiary absolutely and in fee simple.
LASTLY. I nominate, constitute and appoint my son, namely,
PAUL S. KONHAUS, JR., to be the Executor of this, my Last Will
and Testament, but if for any reason he should fail to qualify
as such Executor or cease so to serve, then and in that event, I
nominate, constitute and appoint my daughter, namely, RUTH K.
WADE, to be the Executrix hereof, each and both to serve without
bond or other security as a condition of qualification hereunder.
IN WITNESS WHEREOF, I, MARGARET Z. KONHAUS, have hereunto
Bet my hand and seal to this, my Last Will and Testament which
-2-
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
1, Real Ella" ISCh.dlll. AI 11 I
2, S'ack. nnd Bond. 15ch.dul. BI I 2 I '
3, ClalOly H.ld S'ackIPo'ln'"hlp In'....' ISch.dula CI (3 I
4, MOrlgag.. and No'" R.c.lyabl. (5ch.dul. 01 14 I
5, Ca'h, Bonk D.pa.I" & Mhc.llonoo", P,"onol Prop"'y 15 I
(Sch.dul. EI
6, Joln"y Own.d P,ap"'Y (Sch.dul. FI
7, Tronll," (Sch.dul. GIISch.dul.LJ
o. To'al G'OIl Am" I'o'ollln., 1,71
9. Funeral Ell:penlOl, Admlnlstrativo COlh, Mhcellanooul
E,p."., ISch.dul. HI
10, D.b", Ma,tgoo. lloblll,l.., 1I." ISch.dul. II
11, Total O.ducllo" I'a'allln.. 9 & 101
12, N., Valu. of EllolO 11In. 9 mln",lIn. 111
13, Chari'obl. and Goy.rom'nlol B.qu..', (Sch.dul. JI
14, N!!.Volu. Subl,,"a Tox ILln. 12 min",lln. 131
15, SpaUlol T,onll.1I liar dol.. of d.olh ol'.r 6,30,941
See In,'rucllons for Appltcab!, Percentage on ReverslI
Sid., (Includ. volu.. from SCh.dul. K or Sch.dul. M.I
16. Amount of Line 14 toxable 01 6% role
I'nclud. yolu.. from SCh.dul. K or Sch.dul. M,J
17, Amaun' 01 line 14 'axobl. 01 15% '0"
I'nclud. yolu.. from Sch.dul. K or SCh.dul. M,)
18, Principal 'ox du'IAdd 'ox Irom lIn.. IS, 16 and 17,)
19, Credil1 Spousal Povflrly (radii Prior Paymanll Dhcounl Inlerell
'_'''___''_''_,n_,_n_ +_ "..,,__.._ +___'______. -__hu__.___
20, If Lln. 19 h gr.a'.r 'hon lIno 10, .n'.r lh. dl~.,.nc. on Lln. 20, Thl. h Ih. OVERPAYMENT,
au
21. If Lin. 10 I. gr.o'.r 'hon lIno 19, .n'.r Ih. dlfferenc. on Lln. 21. Thh h 'h. TAX OUE,
A. Enler the Inleroll on the bCllance due on Line 21A.
3, En'.' 'h. '0'01 of Line 21 and 21A on Lin. 21B, Thl.I.'he BALANCE DUE,
___It\~' Chock Pa~ab!. la, R'nl.,!!!, WIII.._~~~nl
COMMONWEAltH OF PENNSYlVANIA
DEPARTMENT Of REVENUf
OfP! 280601
HARR~S8Ull:q:.~_A_ 17128,~601
OECEDfNI'~ tlAME ILAS1. 'IR~l. Arm MIODLf ItIITIAL)
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'OR OATIS 0' OIATHAnER 12/31/91 CHICK HIRE
IP A SPOUSAL ['_1
POVERTY_CuRIOIT 1.5 CL.AIMI~_,.. ... __" ._,__
. ,- -
PIli NUMBER
21
1994
0467
NUMBE~
J(OJl!l~U_S~ MARQA.~~T ~'. _ .. . . __.
SO~IAL HCURI!Y NUMI[It IOA.H Of OEAIII ,','[.S_'.O'...C._..','!Oi.--'s'.,..',-~_c..u~a7,-f.ll,,'y,8",',~".iu.'!,'.,.-6..'.'-_j-.',...-. .....'
!:22~7~?~~~_m___'_.._ _. 41~19_4 _ .. . .
1" 1."11(1.111) \IJ8VIVI/Hi VO'JU'\ tU~lllj,\r "~" MID MIOCHI '~IIIiAII
.._n_..___'_ .__.__n.nn__~__..u__.._ _
Ie 11. Original Re'urn II 2, Suprlem.n'al Re'urn
[] 4, lImli.d E.'a'e I 'I 40, Fu'ure In'''l'' ComproOllle
lIar dn'.. 0 deo,h oh" 12,12,921
J(] 6, Deceden' Died TUI'o', 1.1 7, Oec.den' Moln'olned 0 llying Tr""
IAlloc" copy 01 Willi IAlloch copy of T'''''I
--- ALL CORUS'ONDINCI AND CONPIDENTIAfYAX iNiiOiiMATION SHOULD IE DIRECTED TO.
lil8 "'ME Richard C. Sne1baker, EsqUire CaMPLEII MAI""O ,ooms
~!i! ~-m~-A-llIlKNHEIlAN, P.C. 44 WEST MAIN STREET
Sit ""PHa" "'M" MECHANICSBURG, PA 17055
_'n.'.__ "~,I-'liLJJ%{;lJ.~S~="===...,,
COUNTY CODE
YEAR
_h_.
O!CfDENT'S COMPLf f( AOOREH
Seid1e Memorial lIoapita1
Simpson street, Mechanicsburg, PA
['JA"2<::~V~~i~E~~~li'UCi,a""------'-._. ,------
["] 3, Remainder Re'urn
1'0' dn'.. 01 d.oth prior '0 12,13,021
1-] 5, fed"al EllolO Tox R.'urn R.qulred
.Q.. 0, Talol Number of Solo D.po.I' Bo",
. .nu,_,.. _~ _ ._..__ __._.._...~_...
..__.'..n._n..,_. ._..___..._____ ._~__..... _
_6# ,66.1..63 _
453,790.06
1,663.22
(61
(71 _,_
19 1_____ m~4.,~~2_.,nm__..
(101 m__m____~,161.96,__.
(9)_,
520,334.91
._-"~_.._.
(111 __.__~~Q.rw.2.___
501,728.72
(121 _~____._____'_m_
(131._________
(141 501,'(26.72
(l51.___mm._'__'_.____.".___~x,.____Q
(161 ____n..5.Q~.7.?~.!.'l?_ ,u_x ,06 Q
__ ____...3..Q,l!l3,.1L_
1171 __.m._,._.
m ,x 15 a
(101
30,103.72
(191
1201
Cflt'(~ lu'w if yo" (Ill' IOqU(',\tinu Cl ,eftll,,1 01 your OVI''1HlV"lt'1I1
____..l_.
.. no. J.Q.1J!3.1?"".
1211
121AI
121BI
.mn.3_O_.1.03..72
~ ~ II SURE TO ANSWER ALL QUESTIONS ON REVERSE SlIiE AND TO RECHICK MATH ol( ,ol(
Under penahiol .,f porlury, I declare tholl ~ave oxomined this return, Including "ccompanylng Ichedules and llalemonll, nnd 10 lhe bOil of my knowledg. and bellol,
illl IruG, corroel and complele. I dedarlllhal 011 rool 011010 has boon reponed ollrue markol valuo. Declaration 01 preparer olher Ihan Ihe perlonal ropll\tnlatlvll II
7~ 0" 1~~~~~~-'t~t:"hu~la~~;7ioe~~: .. .. - m -~~~~~~~~~~~oadp Stfeg~ --.-. u U n_ -,- O"I.~-;jl 'Il~ ~----
m.,_, _ '" .'.,_'.n__'_m_n__,.___,_,m.,_,.u,.., ''''' ,,_ _.". .. mg. ^_7..55. ,. ..., _ _'."'__"__"__'_m,__"
~IQN UU PREP IIAN ItfPIl:EWnA.TIV! ^OO~f5S 44 Weat Main Street OAlf
m__---Mechanicaburg, PA 17Q55 . _!'!lLd,~~.
U.....UO'U.IU41
.
I
l SCHEDULE "C.l"
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
e or Print
,
COMMONWEALTH OF PENNSYlVANIA
BURIAU OP IXAMINATlON
IImERITANCE TAX RETURN
RESIDENT DECEDENT
P,O, BOX B327
H~RRISBURG,_PA 1710~
ISfATI OP
Pleose T
PILI NUMUR
21-94-0467
KONHAUS, MARGARET Z.
L
Nom. 01 Corpora lion
. KonhaUB Psrmo,. IIIC'
SIal. of Inc,
,.__-1'L
___2::1:13
2,
P.O. Box 629
CltyfoleCl1snicfjburg Slolo PA
F.d"oll 0, Numb" 23-1899985
ISam. AI Fed.ral Form 1120)
Typ. 01 BUlI,," J,sl!d, ,Deve1opmel1,t & . PJ~~f1l;J!lB Product m.___,on.. ,____,___
2
Su.et AddrllL.
Dot. of Inc.
Zip Cod. .17055__
Total Number of Sharehold.r,
DUlln'll Reporting Y.or +_ _____._.__.__________________.10 __.5..L1l..__
3,
4,
" ':~:::;;~:~I:;i;i.,1~:_-
STOCK
InPE
X
1.00
PAR VALUE
, WC:~I~MID
6'( ,776
TOTAl'IHAMlI
OUTSTANDING
80.000
Common
Pref.rr.d
6,
I
Pro...lde all rights and rulrlc1lonl perlalnlng to .ach class 0' Ilock.
Wal de~.d.nl .mployed by the Corporation' Dy" filNo
7,
B,
If yel, POllllon _____...___._~__ _____+_.___ Annual Salary S_________.______~__ TIme D.....oled to bUlln.1t
Amount and type 01 company Indebtednett 10 decltdenl at dale of dealh: s__.!t53....'l9.Q.06
Was there life Inlurance payable to the corporallon upon dealh of decedent' Dy., []No
II Y'I, Calh Surrender Value: $_. .._....__._.___ Nel Proceedl Payable: $,__________
Owner af Policy _________..._.__.+___.____,...________o___.___~~.___
9.
Old Ih. d.cedentsell or Irander Ilock 01 thll company within one year prior 10 d.alh If Ih. dol. of d.alh WOI on or ah.r 12/13/82 or within two y.ar,lf th. dale
01 d.o,h WOI prior '0 12/13/B210 V.. Iil No
If Y'"
'OPSHARU I
TRANSPlRII OR PURCHASIR
- - -- - _______n_____ ---l----3
AMOUNT DATI
- -0"- . __ ______. _~__+____._ ___0___----.,.____+__
- - - - _____ _.__._____~__o__
-+-- ----+--+--~_.-
10,
Old th. corporation have on lnlerlllln other corpor~t1oA1 or partner,hlpl' DYllriiNo.
If yll, r.porlth. necel1ary Inlormallon on a "parole thut, Including Sch.dul. lie. 1 " or 1IC.21, far each IntereU.
Walther. a written Ihareholderl' agreement In effect allh. lime of Ihe decedenl" d.atht Dv" OONo
If yll, aUach copy 01 agreement
Walth. decedentl, 'Itlck told' DYe, r~No
If yes, pro...lde 0 copy 01 the agreement of ,ale, .Ic.
Walth. corporallon dlnol...ed or IIquldal.d after Ihe decedent'l death' Dyes l~No
If y", Plo...lde a breukdown olllquldollon dl'lrlbutlonl, ItC. Attoch a separate Iheel.
11.
12,
13,
14,
PI.o" ,ubmlt the following Information with thl, Ichedule:
A. A d.tcdled descllptlon Ihowln\) the m.thod of computation ulllizerlln Ih. ...aluallon of the d.c"d.nl', Ilock.
8. Complel' cop III 01 flnanclalltalemenll or complftte coplll of Ihe Federal Tall Relurns IF.d.ral Form 11201 for Ih. year 01 dealh and A pr.cedlng y.art.
C. A tlalemenl 01 dl...ldendt paId each year. lilt those declared and unpaid,
O. lIll namu of officers, lolorlll, bonullI and any other benefUI recel....d from Corporation.
E. II the Company owned r.al tlllole, lubmlt 0 Iht Ihowlng the compl.I' addr,u/II and tlllmat.d Fair Mark.l Valu'/I. If R.al Ellale
Appralloh ha.... bun tflcured, plea Ie attach coplll.
F. lht prlnclpalllockholdert 01 dote 01 death, number of Ihar" held, C1nd relQtlonlhlp to d.c.dent.
15, All OTHIR INFORMATION RIlAlIVE TO AFPIXING TH! TRUI VAlUI OF THE DICIDENT'S INTIA!ST SHOULD ACCOMPANY THIS SCHIDUlI,
SCHEDULE C-1 - ITEM 14 CONTINUED
ITEM 14:
B. Copies of Federal Form 1120 for the years ending May 31, 1990, 1991,
1992, 1993 and 1994 are submitted herewith.
C. No dividends have been paid at any time.
D. Officers, salaries, etc.
~ Benefits
President/
Treasurer: Paul S. Konhaus, Jr. $27,040 Health Insurance ($1,492)
Secretary: Melissa Konhaus $19,020
E. Corporation owned real estate as identified and valued as set forth in
report of appraisal by WUliam J. Daylor, MAI, SRPA, as of April 4,
1994, dated October 1, 1994, a copy of Which is submitted herewith.
F.
STOCKHOL~
SHARES HELD
RELATIONSHIP TO DECEDENT
Decedent.
Son
Margaret Z. Konhaus
Paul S. Konhaus, Jr.
67,776 (84.72%)
12,224 (15.28%)
ITEM 15: OTHER RELEVANT INFORMATION
Submitted herewith is a copy of report of appraisal of printing
equipment made by Charles R. Stauffer of E.N. Dunlap, Inc. (as
reported in "Machinery & Equipment" in the oomputation in Item 14A
above) in the amount of $18,750.00.
"
, .
,
---.---
..
.-..--.----
namely, PAUL S. KONHAUS/ JR., absolutely and in fee
simple.
If either of my said children should predecease me and leave
lawful issue to survive me, I order and direct that the
for.egoing residuary share attributable such deceased beneficiary
shall be distributed unto his or her lawful issue per stirpes by
representation and not per capita, subject, however, to the
following protective provision: if any of said issue have not
attained the age of twenty-three (23) years at the time of my
death, I order and direct that the share of. each such under-age
beneficiary shall be delivered unto THE FIRST BANK AND TRUST
COMPANY OF MECHANICSBURG, PA./ (or its successor by merger,
~ consolidation or other corporate reorganization) as my
~ testamentary trustee, IN TRUST, NEVERTHELF.SS, (a separate trust
~
for each such under-age beneficiary) to hold, manage, invest,
accumulate income and reinvest until said beneficiary attains
the age of twenty-three (23) years, at which latter time said
trust shall be terminated and the then remaining net balance
thereof (including accumulated income) shall be distributed unto
the beneficiary absolutely and in fee simple.
LASTLY. I nominate, constitute and appoint my son, namely,
PAUL S. KONHAUS, JR., to be the Executor of this, my Last Will
and Testament, but if for any reason he should fail to qualify
as such Executor or cease so to serve, then and in that event, I
nominate, constitute and appoint my daughter, namely, RUTH K.
WADE, to be the Executrix hereof, each and both to serve without
bond Ot other security as a condition of qualification hereunder.
LAW 0"1011
.tIEL.DI\KEA 81 CLICKER
IN WITNESS WHEREOF, I, MARGARET Z. KONHAUS, have hereunto
set my hand and ~eal to this, my Last Will and Testament which
-2-
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I~TIIB MA"wI'BR 01' THIl
ESTATIl OIl MAROARHT Z, KONIIAlJS
IN TIlE COlJRT OF COMMON 1'J.IlAS
ClJMlIIlRt.AND COUNTY, PA
ORPHANS' COlJRT ()IVISION
NO, 2/. 91/ . t/ ~ 1
,
..
fRlllJM.1.NARY. J)IlC M fill
ANI) NOW thlM ~O Ti:!dllY uf _tn8._~___, 1996, uplln ('unsldenltlun uf Ihe IInno~cd
POlltlun II Cllllliunls Isslled dlrCl'led lu PAUL KONIIAUS, lit Iu IIppcur IInd shuw ellllMO why 1111 Ordor shullld nul
111, elilered I'<"l"lrlng him lu pn~hlc(l nny IIl1d 1111 1~IW(lrs III' nllunwy from __ Iu , tu filc n
filII IInl! cumplole IIecU1I1I111I1( uf nlllrunsnellulls IIl1derlllken hy him liS IIllurlley III fllcllllldor IIny IIIId 1111 slleh puwers
ufllllurney fromlhc dale uf eneh slleh IKlwer uf IIllumoy wns gnlnled IInlillhe dllle uf Ihe lIeeullllllnl(, mid dlrlXltlng
. Ihlll he lurn uver lu De('"dent's "shlle IIlIlIssels uf Ihe De<'CII"nt, IInd dir"elinl( 111111 he file 1111 A"cullnlll1g as
1l~lXllllur,
Cupy uf "ellllun lu he served with Cltllllun,
CllnliunulllY he servcd hy eerlified, first elllss IIlnll, retllrn recelpl requestcd, 9: dd
.A Cllnllun relllfllnhle the.lL.s fdlly uf U ILl V __ 1996, 'ISl:IIl A,M" Cuurl R1KII11
...., III' Cumherland CUllnty Cunrt HUllse, Cllrllsle, Pel1nsylvllnlll,
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I. NANCY K, ORIPPII1, herehy certify Hull the fllflN III Ihe fllreglllllll PelUIIIII uflkillulklllrluN III CUIllI~,1 l'urNIIIIIII
Rel'resclllllllve to File Accuullllllg uf B.~llIte. IlIeludlllg ACI'lIuIIIIIII\ fllr Aulllllluf Ihul'urNlllllllllullrIINUlllllllvl'IIN Atturlluy hi IIUUtll1ll
true u~d currect tu the beNluf my knuwledge. IlIflllllullllln IIl1d 111l1lef. IIl1d fllrlher NIIIII' Ihlll fulHe HIIIlelllUlIlH herelllure IIl1ule HllhJuct
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I, SUSAN J, HlPI', huruhy cerllfy Ihllllhe fIU,IH 1IIIIu' I'lIrelllllllll 1'1111111111111' Ikillenl'iurleH III ClIlllpell'crHIIIIIII RcprcHclllllllvc
to flllc AccoUlllhlg uf (I.~tlltc, IIIellldlllg AcculIlIlIlIg fur AclIlIlIlIl' Ihc I'I'IHIIIIIII RepleHclltllllvlIlIH AlllIlllCY III flllelllre trlle IIl1d currool
lolhc heslof illY kUllwlcdgu, IlIfuollllllulIlIlI(l helieI', IIl1d flirt her Hillll' lIilllllllsll Hllltelllllllls herelllllre Illllde HIII,Jcel Iulhe pUllllltlcs .
of 18 Pa. C.S, SCclllln 4904 Wlllllllg to ,III1SWIIIII fllIHlllclIIIIIIIllllllllhulltlllH, .
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COMMONWIALTH OF PENNSYLVANIA \
COUNTY OF CUMBERLAND J
UI
PAUL S. KONHAUS, JR.
b.lng duly Sworn according 10 law, depo"l and "ys Ihal h. 18 tbe Executor
, of Ihe Elhle of M8J!8lIl'8t Z. KonbaUB
'al. of tbe_I!(),ro~, ,()!.,M_e.c/1an1~~ul'$._,_.__... , Cumb.rland County, Pa., deoellld and Ihal Ih.
-.'Ihln Is an Inv.ntory made by bim _', Ihe Itld Executor
of Ih. .ntlre utale of Itld d.cedenl, conllltlng of all Ihe perlonal prop'drly and real ..I"., excepl real IIhl, ou"'de
Ih. Commonwealth of Pennlylvanla. and Ihal Ihe f1guru oppollte ..ch Item of Ihe Invenlory repre..nt lt'l fair value
.1 of the dale of d.oedenl'l d..th.
Sworn to
and sublcrlbed before me,
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Ex",'o, . 1UIIIIIIIN,
Septellber
19
(':!)d"t<;..J 0. .~/!f.h-'VJ-()).j
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1:,J!.111;jl,.it!"11
Palric;ia J fillJI11:;:)Il, Nolnry Public
Moctlil/llr.stlllrg Dora, CumbmlmKI County
My Comrnl3,lon Explros Doc at 1008
,";( 1
96
612 South Broad Street
Mecban1csburs, PA 17055
Add""
Dale of D..th
l~nt>,J(, P\'rwuttverlla A'l"Mr;l;l1:oll (~~1111~
11th April
19911
DIY
Month
Yu,
INSTRUCTIONS
I. An Invenlory mull be flied wllhln thr.. month I alter appolntm.nl of person.1 reprllenhtlve.
2. A luppl.ment Invenlory musl be flied within thlrly daYI of dllcovery of addltlonel II..Is.
3; Addlllonal Ih.... may be attached II to personally or really
4. See Artlole IV, Flduclarl.. Acl of 1949.
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMIIRLAND
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III
PAUL S. K~HAUS, JR.
beIng duly Sworn according to law, depos81 and says that hi 1e tbe Executor
0' the Estate 0' ---..!lIJ!garet Z. Konbaue
late 0' tbe_l!C?ro~,,!~,M~an1~eb~I'~__,_._, __, Cumberllnd County, PI., deomld and thlt thl
within Is an Inventory made by b1m " the uld Executor
0' the entire estate 0' said decedent, consisting 0' all the personel prop"rty and rill IItatl, IMelpt rill IIhta oullldl
the Commonwlllth 0' Pennsylvania, and that the figures opposite each Itam 0' the Inventory rlprllent 11'. '11r vllul
as of the date of decedent's death.
Sworn to
and subscribed before me,
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emuto, , 1II1ol1UIUI.,
sept~ber
96
19__
( 'j)di(.u~..) 0 ,:-1!t.-h-Y,A.{i)_J
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I'~)\ :lol.lI : ;'.1.11
PlIlrlClil .j. 1Ilufl',:,OI1. Nutmy Pul~Jr:
~'10dlunICnllUlg OOtO, Cllnlborlalld County
My CommISsion Explros f](l(; 31, Hl98
--..-.
1~"m::1\ff, f~1flf1":;V~lUfNI i\'i'Krh((;q {~tw!':f~~
~tb
21
612 South Broad Street
Mecban1ceburg, PA 11055
Add,OI,
Dati 0' Duth
April
199~
DIY
Month
YII'
INSTRUCTIONS
I. An Inventory must be Wed within three months after appointment 0' personal raprllentatlvl.
2. A suppllment Inventory must be Wed within thirty days 0' discovery of additional 1..111.
3. Additional sheell may be attached as to personalty or realty
4. See Article IV, Flduclarlll Act 0' 1949.
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,shares were valued as of August 20, 1988 (Donor's hushand's date of death) III
$5,53907 dollars per share for inhoritllnce tax purposes, hut valued Oil Donor's
dellth lit $,957 dollars, per share,
6, As Attorney In Fact, for the Donor, Accountant had a fiduciary duty to collecl on the $453,7\10 NOIe,
and convert h to cash, Likewise, Accountanl had a Pduciary duty 10 maximize the value of Konhaus Fllrms, Inc. liS
to which duty no Information whlltsoever Is forthcoming, From l,vllllllble Information, the value of Donor's shllres,
during the period of Accountant's services plummeled from $375,41610 $64,861 .. wllh no explanlltlon,
7, By virtue of AccoUl1lllnl's posllionas Ihe Attorney In Facl, and as sole other shareholder of KCJIlhaus
Farms, Inc" Ilnd ns a paid employee of Konhllus Farms, Inc" allllas Presidcl1l, Aceoul1lant must stale sufficiel1l
nllllerllll facts about Konhaus Farms, Inc, thaI transacllons for, of or by Ihe Donor (bul Inlhe form of Imnsactions
Inlhe namc of Konhaus Farms, Inc,) arc fully dlscloscd IInd the losscs explalncd,
8, AllaclloIll of Paul S, Konhaus, Jr. as to Konhaus Fllrms, Inc, rclatlvc 10 voting Donor's ..hllres
on corporale issues, transaction of corpora Ie busincss, and the like musl be slaled 10 allow Objeclants and Ihe Court
10 delermlne If Accounlal1l fulfilled his fiduciary (hllles, while Ihe corporation losl so dramatically Its earlier vlllue,
9, Accounlllnl's conllnulltion of Konlmus Farms, Inc, as II going conecrn, Ilnd Accountant's presumcd
suhslanllill ncw unsecured mlvances from Donor's cslllle to thc corporation, violated Accountanl's duties to aClln the
Donor's Il1Iercsts, Accomllant's aelions havc, hoth as Attorney in Facl and Executor, bencfittcd himsclf, personally,
by payn,cl1l of salarlcs and benefits to himself, whilc Ihe valuc of the no Ie and shares has decreased dramatically, and
has nOI and, If, as Accounlal1l proposes, dlslrlhuled In kind, nevcr wllLllimefit Ihe other heirs. Conllnuatlon of
operation by Konhaus Farms, Inc, is solely for the benefit of Accounlant, and a direel violation of his fiduciary duties,
and cOllllnues to hI' such,
B, FIRST ANI> FINAL ACCOlJNT OF PAUL S, KONIIAUS. JR" EXECUTOR OF THE
ESTATE OF MARGARET Z, KONIIAUS. I>ECEASEI>
10, The avcrments of pamgraphs 1-\1 arc incorporated by reference herein.
II. The Inventory filed by Accountant as Exccutor omits ami falls to Ilceount for assets and Iransactlons
Ilnd policies as to the Note(s) IInd shares a knowledge of which is essential 10 evaluale the conduct of the Executor,
12, The Executor has UQ lIuthority under the Will or fromlhls Court by Pelltlon ami Ordcr under 20
Pa,C,S,A, Section 3314,10 cOlllinue to run the business. Konhaus Farms, Inc, . rendering Accountant a gUllranlor
of the business value, from the date Accountant r.onlrolled the assel.
13. The Estllle was a substantial credllor of Konhaus Farms, Ine., haVing been owed $453,790.06 by
the corporation, but no effort to eollecllhe no Ie or secure the note Is reflected, In vlollltion of Aeeountllnt's duties,
14. Accountant should he surcharged for all transactions undertaken by Konhaus Farms, Inc, since
decedenl's dellth, IInd for the difference, If any, belweenthe Inventory value thereof (and/or aelualvlllue at dllte of
death) and the proceeds of sale of Ihe securities,
15, ACCOUIllIIIll failed to collect Estate cllllms aglllnst Accountant as Attorney in Fact, for Ihe violations
of his dUlies liS Attorney in 1'111'1.
YllIUEJCATION
I, NANCY K; GRI\lFIE, horehy cerllfy thlltllw fllcts IlIlhe foregoing OhJecllons tolhe \l11'9111ntl I1lnlll AccmUII or I'lIul S,
KilllhilllS, Jr"119 Executor IInd OhJecllolls 10 IIlrslIInd \llnlll Accounl of 1'111 S, Konhllus. Jr, liS AlIorney In PlIclundcr Power III' A\lorney
for MlIl'gllrel Z,. Konhllus, lire true IIl1d correcl to the hest of my knowledge, Inrorl1llltlon and heller, IInd furlhor stille lhlll rlllse
sllltcments hcrclnllro'mllde s\lhJoct tolhe penllllll1s of 1M I'n. C.S, Sccllon.l9l14 relllllng 10 unsworn flllslflclltlolllU lIuthorltles,
. Dllted:;lff. / 5firt~
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t, SUSAN J, HIPP, hereby cerllfy thnl (he' fncts In the foregoing ObJecllons to Ihe fllrs( nnd fllnnl Acconnt of Pnul S, Konhnus,
ir" ns E~eculor nnd ObJecllons to fllrsl and Final Account orPal S, Konhnus, Jr,'ns AlIorney In flact under Power of Atlorney for
MlIrgaret Z, Konbaus are lrue and correCI to the best of my knowledge, Information and belief, nnd further slate thai false slnlemenls
herein nremade subject to Ihe,pcnaltles or 18'Pn, C,S, Seclion 4904 relnllng to unsworn falslflcalion 10 aUlhorllles,
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SNELOAI<ER
II
BRENNEM^N
PERSONALTY - PRINCIPAL ACCOUNT
CREDITS
The Accountant olaims credit for the payment or reduction of the
fOllowing items from Personalty Prinoipal Account:
1. Check No. 369 on Checking Aocount No. 50-7002-3331
to Seidle Hospital for services to Decedent dated
3/31/94 and paid by bank on 4/7/94: $ 1,400.00
2. Service charges by PNC Bank, N.A. on Checking
Account No. 50-7002-3331 to date of closing
Account: 101.00
3. Transfer of balance of Checking Account No.
50-7002-3331 to Konhaus Farms, Inc. to close
Account: 182.22
The Accountant claims credit for the decreased
adjustment of the balance of the obligation
of Konhaus Farms, Inc., (Item 2 of Inventory)
from date of death through May 31, 1996 (the
end of cor~oration's most recent fiscal year)
resulting from corporation's payment of
Decedent's and Estate's obligations/expenses: .47,194.72
The Accountant claims credit for future payment of
the following items to be paid upon confirmation
of this Account:
1. Snelbaker & Brenneman, P.C.
a. Costs Advanced:
(1) Register of Wills, probate fee $
(2) Patriot-News, Ad Executor Notice
(3) Cumberland Law Journal, Ad notice
(4) Greenawalt & Co., professional
accounting services
b. professional Services
Total
97.00
59.23
40.00
1,190.00
7.500.00
8,886.23
The Accountant claims credit for the reservation of the
following amount for Estate closing expenbes, i.e.
filing fees, accounting services, etc. _ 350.00
TOTAL, PERSONALTY, PRINC1PAL ACCOUNT, CREDITS: S58.11~.17
-2-
~
,shares were vnl~ed as of August 2(), 1988 (Donnr's hnsband's date of death) nl
$5,539()7 dollllrs per share for Inhedlunl:e In~ Ilnrooses, bUI valued on Dnnor's
dealh at $,957 dollars, per share.
6, As Anomey In Pnct, for Ihe Donor, Accounlilnt had a fiduclnry duty to collect on the $453, 79() Note,
and convert II to cnsh, Likewise, Accoumnm had a fiduciary duty to maxlmlzo the valne nf Konhaus Parms, Inc, ns
10 which duly no Infnrmilllon Whlllsocver Is forlhcomlng, From available Information, the value of Donor's shnres,
during Ihe pcrlod of Accountant's services plummeted from $375,41610 $64,861.. wllh no explanation,
7. By virtue of Accountant's poslllon ns thc Anomey In PacI, and as sole olher shareholder of Konhaus
Parms, Inc" and us a paid employee of Konhaus Parms, Inc" nnd as Presldenl, Accounlant must Slate sufnclent
malerlal facts ahlllll Konhlllw Farms, Inc, thattransacllons for, of or by Ih.. Donor (btllln Ihe form of transactions
In the name of Konhans Farms, Inc,) arc fully disclosed .lIld the 105ses explnlned.
8. AI! acllons of Pnul S, Konhaus, Jr. as 10 Konhaus Farms, Inc, relallve to voting Donor's shnres
on cOrporale Issues, traosactlon of corporale buslncss, and the like must be Slated to allow ObJectallls and the Coun
to determine If Accoumam fulfilled his fiduciary dulles, while thc corporation losl so dramalically its earlier value,
9, Account,1nt's continuation of Konhaus Farms, Inc, as a going concern, and Accoulllant's presumed
substantial ncw unsccured advances from Donor's estUle 10 Ihe corporation, violated Accounwnt 's duties to aClln the
Donor's Interests. Accoumalll's aCllons have, both as Anorney In FacI and Executor, benefined himself, personally,
by payment of salaries and benefits to himself, while Ihe value of Ihe note and shares has decreased dramatically, and
has nOI nnd, If, as Accoumant proposes, distributed In kind, never wilL benefit the other heirs. Continuation of
operation by Konhaus Farms, Inc, Is solely for the benefit of Accountanl, and a direct vlolallon of his fiduciary duties,
and cOOllnues 10 be such,
B, FIRST AND FINAL ACCOUNT OF PAUL S. KONHAUS, JR., EXECUTOR OF THE
ESTATE OF MARGARET Z. KONHAUS, DECEASED
10, The averments of paragraphs 1.9 arc Incorporated by reference herein,
II, 111e Inventory filed by Accountant as Executor omits and falls to account for nssets and transactions
and policies as to Ihe Note(s) and shares a knowledge of which Is essential to evaluate the conduct of the Execulor,
12, The Executor has OQ aUlhorlt}' under the Will or from this Court by Petlllon and Order under 20
Pa,C,S,A. Section 3314, to conlinue to run Ihe business. Konhaus Farms, Inc, . rendering AceountaOl a guarantor
of the business value, from the date Accountant COlli rolled the assel.
13, The ESlate was a subslantlal creditor of Konhaus Farms, Ine" having been owed $453,790,06 by
the eorporallon, but no effort 10 colleelthe note or secure the nOle Is reneeled, In violation of Accountant's duties,
14, Accounlant should be surcharged for alllransaellons undertaken by Konhaus Farms, Inc, since
deeedenl's death, a~d for the difference, If any, belween Ihe Inventory value thereof (and/or actual value at date of
death) and the proceeds of sale of Ihe securities,
IS, Accountant failed to eollecl Eslale claims against Accountant as Anomey in PacI, for the violations
of his dUlles as Anoroey In Fact,
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VERlflICATION
I, NANCY K, GRIPPIE, hereby cerllfy lhal'lhe facls In the foregoing ObJecllons to the Plrsl and Rlnal Accounl of Paul S,
Konhaus, Jr" as Execulor and ObJecllons 10 Plrst and Pinal Accounl of Pal S. Konhaus, Jr, as Anomey in PaCl under Power of Anomey
for Margaret Z, Konhaus, are lrue and correct 10 the besl of my knowledge, Informatl'ln and belief, and further Slale Ihalfalse
state men Is herein are made sUbjeello Ihe ponllllles of 18 PII. C.S, Secllon 4904 rolnllng 10 unsworn falsiflcallon to authorllles,
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I. RUTH K, WADE, hereby cerlify Ihal the fucls in Ihe foregoing ObJeellons 10 Ihe fllrsl und flinal Accou/1l ut Puul S,
Konhuus, Jr" as Execulor and ObJeclions 10 Flrsl and fllnal Accounl of Pal S, Konhaus, Jr, as Auorney in Fael under Power of Auorney
for ~largcrel Z, r.onh~us are lrue and comclt~ Ihe ~Sl of my knolylpd~e, Informallon and belief, and furlher slale Ihnl fulse
SlUlemenlS herein ure made subJeello Ihe penalties of 18 Pa, C,S, Secllnn 4904 relaling 10 unsworn falsificallon 10 uUlhorilles,
j ~-:2l://)./ ___~. "e.
RUTH K, WADE
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AND NOW, thIs 25TH day of November, 1996, I, ROBERT C, SPITZER, of the law firm of ROBERT
c, SPITZeR, P,C" auomeys for Ruth K, Wade, Nancy K, Griffie and Susan J, Hlpp, hereby certify Ihallthls day
served the Memorandum 10 Accompany Objections 10 First and Pinal Accollm of and by Paul S, Konhaus, ,II'"
Executor of tbe Estate of Margaret Z, Konbaus, Decellsed and Oqicctions to Plrst and Pinal Account of Paul S,
Konhaus; Jr.. as Auorney-ln.Pact for Margaret Z, Konbaus, Deceased under Power of Auorney. by band delivery,
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of a eopy thereof addressed to the party or auorney of record as follows: '
Rlcbard C, Snelbaker, Esquire
Snelbaker & Brenneman
44 West Main Slreet
Meehanlesburg, PA 17055
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IN THE MATTER OF THE
ESTATE OF MARGARET Z.
l<ONHAUS
I 'IN THE COURT OF COMMON PLEAS OF
,I CUMBERLAND COUNTY, PENNSYLVANIA
I ORPHANS' COURT DIVISION
NO. 21-94-467
. '
.
ORDER OF CO.!llIT
AND NOW,
. (Jl (.(
this..J. day of July, 1996, upon an agreement
of counsel (Robert C. Spitzer, Esquire, for Petitioners, and
Snelbaker & Brenneman, P.C. [Richard c. Snelbaker, Esquire] for
Paul S. Konhaus, Jr.), it is ordered and decreed that Paul S.
Konhaus, Jr., shall file accountings of his administrations as
(a) Attorney-in-Fact of and for Margaret Z. Konhaus, and (b)
Executor of the will and Estate of Margaret Z. Konhaus, Deceased,
within sixty (60) days from July 31, 1996.
By 77 Court,
lice"".! t/l'J
, P.J.
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LAW 01"1"10[0
eN'LBAKER
a
SRENNEMAN
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CERTIFICATF. OF ~ERVICE .
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. AND NOW, this fr? day of January, 1997, I, ROIlERT Co SPITZER, ofthelaiv Orm of ROBIlRT c,
splrZER, P,C" allorneys for Petltloners,NaueY C, Grlfl1e, Rulh K, Wade und Susan J, 1111'1" hereby certify that I
. 'this day served the within Praecipe 10 Wlthdrnlv Objections, by depositing a copy thereof In the United States mall,
poslnge prepnld, atl1nrrlsburg, Pennsylvania, nddressed 10 thc pnrly or nHorney of record ns follows:
RICHARD C, SNELBAKER, ESQUIRE
Snelbaker .& Brenneman
44 West Main Street
Meehnnlcsburg, PA 17055
HUBERT X,OILROY, ESQUIRE
Pour North Hanover Street
Carlisle, PA 17013
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REV-IS47 EX AFP (12-9S~
COHHONWEAL TtI OF PEHHSYl VANIA
DE~AHTHEHT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. '80601
HARRISBURG, PA 11128-0601
mATE OF Kofflli :r=r -= - FILE NO. <\-0467
DATE OF DEATH 04-04-94 COUNTY CUMBERLAND
NOTE, TO INSURE PRO~ER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM HITH YOUR TAM
PAVMENT TO THE REGISTER OF HILLS. MAKE CHECK PAVABLE TD "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TOI
ACN
NOTICE OF INHERITANCE TAM
APPRAISEMENT, ALLOWANCE OR DISALLDWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAM
RICHARD C SNELBAKER ESQ
44 W MAIN ST
MECHANICSBURG PA 17055
101
DAT! 03-18-96
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Ent RlftlHld l
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
R! V'- i547 " Eif "A FP - (rz":9 si"" Noi'"i c E"OF" i"N'H Eii i TAifcr! ""fAX - Xli iiRX i ii EifENr; -A L l"ciwANcr! - b"1i - - -" -"" - -" - -.. - - --
DISALLOW~NCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ISTATE OF KONHAUS MARGARET Z I'ILE NO. 21 94"0467 ACN 101 DATE 03-18-96
If .n ......~.nt wa. illu.d pr.viou.ly, linl' 14, IS and/or 16, 17 .nd 18 will
rlfllct figurl' that inolud. thl tot.l of ab1 r.turn. a......d to d.tl.
ASSESSMENT OF TAXI
16. Aftount of Llnl 14 It Spou.II rltl (16)
16. Alount of Llnl 14 tlNlbII It Llnlll/CIII' A rltl 1161
17. Anount of Llnl 14 tlxlbll It Collltlrll/CIIII B rltl 1171
lB. Prlnolpll Tlx DUI
TAX CREDITS I
PAVMENT
DATE
10-25-95
TAM RETURN WAS I I X I ACCEPTED AD FILED
R~SERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUI OF RETURN BASED ONI ORIGItIAL RETURN
1. Rill Eltltl ISohodul1 A)
2. Stookl ond Bondi ISohldul1 BI
S. Clo.lly HIld Stook/Plrtnlrohlp Inbr..t ISohldull CI
4. MertglOOI/Notl' RocllvlbII ISohldul1 DI
6. C..h/Bonk Dlpolilo/Mho. Plrlonll Proplrty ISohldulo E I
6. JointlY Ownld Proplrty ISchldul1 FI
7. Trln.flr. ISohldul1 GI
a. Totll Alllt.
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Fun""1 Expln.../Adn. C.lto/Mho. Expln... ISohldul1 HI
10. Dlbt./Mortglgl Lllbllltl~./Llln. ISchldul1 II
II. Totll Olduotlon.
12. Nit Vllul of Tlx Rlturn
IS. ChlrltlbII/Gov.rnftlntll B.qUlltl ISohldul1 JI
14. Ilot VII... of E.tltl Subjlot to Tlx
NOTE I
RECEIPT
NUMBER
AA082259
DISCOUNT 1+1
INTEREST I-I
2.186.07-
- -I
.J
I I CHANGED
11)
121
IS)
141
151
161_
171
.00
.00
64.861.63
453.790.06
1.683.22
.00
.00
IBI
191
1101
14.442.23
4,163.96
1111
1121
I1S1
1141
.00 M . DO.
501,728.72 M .06.
.00 M .15.
1181_
AMOUNT PAID
30,103.72
INTEREST I~ CHARGED FROM 10-26-95 TO 03-26-96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
520.334.91
1 A .i.n~ ICJ
501,728.72
.00
501,728.72
.00
30,103.72
.00
30,103.72
27,917.65
2.186.07
82.61
2.268,68
. If PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN 81. ND PAVMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU MAV 3E DUE
A REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
"
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RESERVATION I E.tI11.of decedent, dying on or before Dtcl.olr 12, 1912 .. If anY futurl Intlra.t In thl I.tetl I. tranlflrrld
In POIIII.lon or InJo~lInt to Cl,.. 8 (oollltlr,l) blnlflol.rll' of thl d.oidlnt ,ft.r tha Iwplrltlon of any I.t.tl for
llfl or for ~'Ir., tht,Cottonwtllth htrtb~ Iwprl..ly r'..r~I' thl right to tppr"I'1 and a"I., tran,flr Inhtrltanol law..
It thl IMlful ClI.. . (collatarlll r.t. on any .uch future Interllt.
PURPOst Of
HOTlCEl To fulfill thl "qulrHlnt. of SloUon 2UO of thl Inherltano. anc:l E.tltt Taw loot, loot 22 of 1991. 7Z P,S.
Station 2UO.
PAV,..NTl Olt~h tM tC\P portion of thlt NotlcI and luh,1t Nlth your paYlent to tht Rtghter of NUll printld on tht rl~tr.. .IdI.
nH,," ohock or 110M. orMr PI.obl. tOI REOISTER OF MILLS, AGENT
All PIYHntl rtetl~ld .hlll first bl appllld to any Inttrllt which IIY bt due Nlth any ,,"Inder Ippll.d to thl tlW.
REFUND (CA)I A rlfund of a tlW oredit, which WII not rlqu..t.d on the Tftx Alturn, lay bl r.que.ted by oOlpletlng an "Applloetlon
for R,fund of Ptm.ylvtnla Inherltano. IOd Elt.t. Tale" (AEY-lSlSJ. Application. Ire IVIUlbl. at the Offlol
of thl Rlgl.t.r of Willi, Iny of the 23 Rlv.nu. Ol.tr'ot Offic.I, or by oalllng thl ,plol,1 24~hour
an.werlng 'Ir~lol nuablr. for far.. orderlngl In PlnnIYl~.nl. ~-100-36Z-Z0S0, out.id. P.nn.ylvlnll Ind
within l~'l Hlrrl.burg .r'l (711) 787-1094, TOO' (717) 772-2252 (HI.rlng IIPalrld Only).
OIJECTIONSI Any p.rty In Intlr..t not .Iti.fild with the appr.I....nt, allowano' or dl..llowancl of d.duotlon., or .......-nt
of t'M (Inoludlng dl.count or Intlr..t) I' .hoNn on this Notlo. IU.t obJlot within .Ixty (60) day. of rlc.lpt of
thll Notlo. bYI
.-wrltt.n prot..t to thl PI. Olp.rt.lnt of RIYlnu., BOlrd of APPIII., DIPt. 25101.1, Harrl.burg, PI. 17121-1021, OR
.-lltotlon to h.v. the 'Ittlr d.t.relnld at .udlt of thl .eaount of thl Plr.onal rIPrl.lntltlv., OR
uapptll to thl Orphanl' Coyrt.
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AIltlIH
ISTRAIlVli
CllflRECIlONS,
FlGtUtI Irror. d.lcov.rld on thll a....lllnt .hould b. .ddr....d In writing tOI PI. D,plrt.tnt of R.vtnUl,
lur.1U of IndlYldul1 TIX", ATTNl Po.t AI......nt A.vlew Unit, D.pt. 210601, Harri.burg, PI. 1712'.0601
Phone (711) 7.7.6505. SII Pili ] of thl bookl.t "Inltructlon. for Inherlt.no. Tax Rlturn for. k..ld.nt
DlDldent" (REY-IS01) for en 'MpllnlUon of IdIIlnlltr.Uv.IY correotabl. .rror..
OISCOUlIT,
If any tlW due I. paid within thrl' (]I clllndar IOnth. aft.r the d,oldentl. delth, , flv. Plrc.nt (5X) dl.count of
the \IIw plid II .1low.d.
IHTERUT I
Int.r..t I. chDrQld b.glnnlnt with flr.t day of d.llnqu.nev, or nlnt (9) lontn. Ind ani (1) d.y frol the d.t. of
delth, to the dlt. of PlYMnt, T.lell which biD'" d.Unquent b.for. Janulry 1, 1912 bltr Interllt It the tit. of
.IK (6~) peroent p.r Innut o.lcullt.d It a dally r.t. of .00016~, All tIMI' ~hloh b.oale dlllnqu.nt on Ind Ift.r
Jenulry 1, 1912 will bl,r Int.r..t .t I rlt. whloh will y.rv frol oallndlr v..r to o.l.nd,r y..r with th.t rlt.
lMOUnD.d by thl PI. D.p"t"nt of R.venue, '(h. app1Joabl. Interllt "t.. for 1912 through 1996 lrel
~ Intarllt R.tl D,lly Int.rl.t Flctor !!!! Interllt R.t, ~IIY Intar.st Flator
1912 ZOX .000548 1981 9X .000241
19n 16X ,000451 1981.1991 lIX .000301
1984 lIX ,000501 \99' 9X .0002\1
1985 lSX ,000356 1991-1994 IX .000192
1986 lOX ,000"4 1995-1996 9X .0002\1
..I"t,,"t I, olloullt.d I' followlI
INTEREST . BALANCE OF TAM UNPAID M NUMBER Df DAYS DELINQUENT M DAILY INTEREST FACTOR
.-AnY Notlol I'.ued Ifter the t.x b'~ole. d.llnquent will r.fllot In Int.r..t o.lculltlon to flft.1n (IS) dly.
blyond thl d.t. of thl ........nt. If p.vI.nt It .ad. ,fter the Interut oOlput.Uon date .hown on the
Hotlc., addltlon,l Interllt IUlt bl cllculat.d,
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PAVMENT,
DttlOh the top portion of thh Notlol and sub.it with your pay.,nt ..da payable to thl n..t end fldelr...
prlntld on the rlv",.. Ilde.
.- If RESIDENT DECEDfNT uk. ,hlok or .on.. ord.r PI,lbll to. REGISTER Of WILLS, AGENT.
-- If NOH-RESIDENT DfCEDENT Ilkl ,hlok or .onl, ordar pI,lbl. to, COMMONWEALTH Of PENNSYLVANIA.
All plYNnt' recalved IMll bt appU,d flr.t to any Int.rut which IIY bt due with anv 1..,lndlr .ppUad to thl tile.
REFUND (tRl I A r.fund of . talC cr.dlt, which Wit not r.qua.tad on thl Tax Return, lIay bt r.qullted by COllPhtlnl an
"Appl1cltlon for R,fund of Plnn,yivant, Inherltanc. Bnd Est.t, Tax" (REV.151]), Application, ar. avallablt .t
tM Office of thl Rlllht,r of Willi, any CI' thl 21 Rav.nuI Dlttrh:t OffiCI' or fro. thl Capartllnt'. 24.hour
enlwlrine ..rvlel nuabor. for for.. ordtrlngl In Plnnsvlvanl, 1-800-362-2050, out.ldl P.nn.vlvanl.
end within looal ~arrl.burg aria (717) 767.8094, TDD' (717) 17Z~lZ5Z (Hlarlng lapalrld only).
Rt:PLV 101 QuI,Uon. rlgl'rdlng II'rar. cOflhlrntd on thh natlc. .hould bl add"u.d tOI P" Olparta'nt of Revlnue, Bur..u
of IndlYldual rIX", ATTNI Pa.t ".......nt AIVllw Unit, DIPt. ZSa601, ~.rrl.burg, PA 17128.0601, phonl
(117) 181-6505.
DISCDUIlT.
If any tl)( dull It Pllu within thr.. (]) eellMer lenth. Ifhr thl dlCld'nt'. dtath, a ,IYI parelnt (5:0 dltcount
of thl tIIx plld II allowld.
INTEREST.
Interllt it chlrg.d beginning with flr.t day of dlllnqulncy, or nlnl (9J lonth. and onl (I) day frot thl dati of
dllth, to the dati of pay..nt. TI)(., which ble..a daUnqu~t blfor. January I, 1982 bllr Inter..t at thl r.tl of
.he (6:t) pareent plr aMUI calculatld at a dally rat. of .000164. "II ta)(1I which ble".. dlllnquent on 8l"Id after
Jtnullry 1, 1982 will b..r Int.rut at a rat, which wilt vary frol cIllndar Yllr to elllnder yur with that rlt.
announcad by thl PA D.part'lnt of Alv.nu.. Th. IPpllcabl. Int.r..t rat.. for 1982 through 1996 .r'l
Vllr Intarllt R.t. D.lly lntlr..t F.ctor V..r Intlr..t Aat. Dalty Int.r..t f'lotor
I'll 20X ,000548 1981 'X ,000241
I'U I6X ,000411 m8 -1991 m .000501
19~ IU ,000.\01 1991 'X .000'41
I'U ISX .000316 1995-1994 1X ,000192
1'86 lOX .000214 199 5-1996 'X ,000241
ulnt.r..t I. otlculated '1 followlI
INTEREaT . BALANCE OF TAM UNPAID M NUKBER OF DAYS DELINQUENT M DAILY INTEREST FACTOR
.~AnY NoUn l..ued .ftar thl te)( bttco... d,Unqutnt will r.fltot an lnt.".t ellcullUon to flft,.n (IS) dlye
btyond thl data of th. a......ent. If pay""t I. ud. Ift.r the Int.r..t COapUtlUon dlt. Ihown on tM
HoUce, ItddIUon.t Int.r..t IUlt b. cIScul.t.d.
, .
IN THE MATTER OF THE
ESTATE 011 MARGARET Z. KONIf^US
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PA
ORPHANS' COUJn DIVISION
NO, to (~ 9'1' t( b 7
PETITION OF BENEFICIARIES TO COMPEl,
Pt;RSONAL REPRESENTATIVE TO FILE ACCOUNTING
OF ESTATE. INCLUDING ACCOUNTING FOR ACTION OF THE
PERSONAL REPRESENTATIVE AS ATTORNEY IN FACT
Thc Petlllon of NANCY K, GRIFFIE, RUTH K, WADE and SUSAN J, HIPP, respectfully represent:
1. Pelltlooers are NANCY K, GRIFFIE, resldlog at 79 Stale Road, Mechanlcsburg, Cumberland COUnty, PA, RUTH
K. WADE, residing al 160 Shays Slreet. Amhersl. MA, and SUSAN J, HIPP, resldlog at 308 Golf Club Avenuc, Dlllsburg,
Cumberland County, PA.
2. Petllloners are named ben~ficlarles of. and Ihe da~ghlers of, Margaret Z. Konhaus. deceased. 'DL'Cedent'.
3. Margarel Z. Konhaus resided In Cumberland County, PA unlll her de8th on April 4, 1994,
4. A documenc called 'Lasl Will and Testamenc' of Margarel Z. Konhaus was admlned 10 probate 00 May 23. 1994.
5, Letters Testamentary wero Issued to Respoodenc. Paul Konhaus, Jr., on May 23, 1994, and Ihe lasl complete
advcrtlsemenl of lhe granling of letters occurred on June 24, 1994,
6, As Executor. Paul Koohaus, Jr, has falled 10 flIe an Inveolory, provide 10 Pelltloncrs full and complete Infonnallon
concerning thc assels of Decedent, or his cooduCl as attorney 10 faCl for the Decedenc for years before her death,
7, Pursuanllo 20 Pa C,S.A, Secllon 3501.1, Ihe Execulor has a dUlY 10 flIe an accounclog,
8, Pelltlooers know of 00 reason for the delay In filing the Accounting.
9, PClltloners arc concerned Ihal ExeculOr, In his dual fiduciary capacity -. attorney In facI and Execulor ON has wa.lted
assets, caused loss to Konhaus Farms, Inc., and has failed 10 fulfill the slmplesl and mOSl basic of his fiduciary dUlles .. filing an
Invencory, and was laic 10 filing estate lll!t returns, and Is conducllng business affaJrs wi thou I authority to do so. the accounting
requesled should be ordered 10 be flied promptly and wlthoul delay.
WHEREFORE, Pelllloncr requeslS this COUrt 10 Issue a Citation 10 Ihe Executor 10 appear and show why an Ordcr should
nOI be entered requiring him 10 flIe an accounting as Executor and of all aclioos undertaken In conneclloo wilh B power or powers
of attorncy from the date lhe power(s) of anorney was (were) gran led to Paul Konhaus, Jr" untlllhe dale of the accounting, and
directing lhalthc respondenc as Bttorney In faclturn over 10 lhe eSlate all assets of the Decedent.
BY
Robert C. Spllzc
10#06264
701 North Second Slreel
p, 0, Box 12087
Harrisburg, PA 17108.2087
(717) 231.7600
Anorneys for Petitioners, Nancy
K, Griffie, RUlh K. Wade and Susan J. Hlpp
..., ,.ltMCIIWPnWn\WADIIIIrtUDtfH..UIS,'.'
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VBRIFlCATION
I, SUSAN J. HIPP, hcruby ''Ilrtlfy l/wllhu Iill:la 10 lhu farogalog Pcllllan of Booaficlariea to ComJlC'l POITlollll1 RUpl'llSUllllltlvu
ta Plio AccounUog of &tato, loallldlng Accoullllng for AcUon of tho Pononal Ruprcscnlatlvo u AUomoy 10 flact arollUll ul1Il COI'll:CI
to tho host of my knowludgu, 10fo01ll11011 und huliof, and further 8lalu thai f.18O 8lalcmenla herein arc ITIIIdo 8ubJuct to lho JlIllIIltles
of 18 Pa. C.S. SclcUUII 4904 roluUlIg to unswurn ful8lfil.'lltian to UUlhurities.
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STATUS REPORT UNDER RULE 6.12
Name of Decedent I
Date of Death I 4/4/94
Estate No. 21-94-0467
Will No.
MARGARE'!' Z, KONHAUS
Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of th~ above-captioned estatel
1, State whether administration of the estate is complete:
Yes__, No X j"'lC0W4t.fer(::.,'HI <:,L~~~~"hol1. A("'~"t
w.uo ~l4f'f...t' .."or' 'cJ"J.r;,~ (oi~" ~".t.
2. If the answer Is No, state when the personal
representative reasonably believes that the administration will be
c~I,'plete I hO"'f"'~ wo111l'K b ~11~
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes x No
b, The separate Orphans' Court No. (if any) for
the personal representative's account iSl
c. Did t.he personal representative state an
account informally to the parties in interest? Yes______ No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be at hed to this report.
SNELB Eft SPARE, P. C.
BY:
Sign
Richard C. Snelbaker
Name (Please type or print)
44 West Main Street
Mechanlcsburg PA 17055
Address
Datel May 18, 1998
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( 717) 697 -8528
Te 1, No.
CapacitYI
Personal Representative
x Counsel for personal
representati ve
(MAH amfl AM3)
STATUS REPORT UNDER RULE 6,12
Name of' Decedent l Margaret Z. Konhaus
Date of Death! 4/4/94
WiU No.
21-94-1167
Admin. No,
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estatel
1, State whether administration of the estate is completel
Yes No X
2, If the answer is No, state when the personal
representativ~ reasonably believes that the administration will be
complete I Aooroximatelv .6 rnol!~hs
3, If the answer to No.1 is Yes, state the followingl
a. Did the personal representative file a final
account with the Court? Yes_~ No
b. The separa te Orphans' Court No. (i f any) for
the personal representative's account is:
c. Did t.he personal rE:~resentative state an
account informally to the parties in i~terest? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal account may be filed with the
Cerk of the Orphans' Court and may batt 0 this report.
Datel 3/21/00
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Richard C. Sne1baker
Name (Please type or print)
44 West Main Street
Mechanicoburg, PA 17055
Address
(717 I 697-8528
Te 1. No,
Capacity: Personal Representative
xxx Counsel for personal
representative