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S"'IS" 'tN fO',\'''';/''' -fJll.. O(W . cum y o. __ _________.._'-_ ____ Register of Wills for the County of __ Cumberland In the Commonweullh of Pennsylvania The petlllon of the undersigned respectfully represents thut: Your petltioner(s), who is/arc 1M years of age or older an the exc'cut 01' inlhe last 11'111 of the ubove decedent, dated __________---.O.c1ob.er..lli. and eodleil(s) dated _--'lon(L_~____,_____ , named . 19l1.3..,_ bUlle rl'k\'llllt drl'llrmlllll\:l'S, l',g, rl'llUnclUlloll, dealh of l''(CCllllH. ell',) Decendent was domiciled ut deuth in ___ldunb_orland_ m _,_ County, Pennsylvania, with h er last fumily or prind!,al residence at ________=-1l[ITiiI'mon:f. Hull Drive, Carlisle, PA_ _! 7 013 -.I:!.:L\ ~.I Ir s.: ,~,,<.o.;"LLlc'-G____._______________ (lhl strl't'l, lIt1l1ll11'r ilnd llltllll:iralilY) Deeendent, then ..JLL__, yellrs of uge, died _____~20. ,19-'1j_, at , __,_______. , Except as follows, decedenl did not marry, was not divorced and did not huve a child born or adopted after execution of the wiil offcred for probate; was not the victim of a killing and was never adjudicated Incompetent: _ _____ Decendenl ut dealh owned properlY with estimated values as follows: (If domiciled in I'a.) Ail personul properlY $ unestimated (If not domiciled in Pa.) Personal propcrlY in Pennsylvania $_ (If not domiciled in I'a.) Personal properlY in County $ Value of real eSlate in I'cnnsylvunla $ unestimated situated as foilows: ~Q.tJ).LgJ'Qillld_L\.LaJUlf\rmony Hall DI'lve, CArlls1A (MlddIMex..Tawnshipo-Cumbnr.lancLCaurtty,l [lA, 17fl13 WHEREFORE, petllioner(s) respectfully request(s) the probute of the last will and codlcil(s) presented herewith and the grunt of lellers testamentary theron, (ICSlllll1CllIiHYi iHhninislratioll C,I,a,; administration d.b.n.c,t.a,) . 11' 5 'O~ ,- . ~- Ct:~ '0,2 ~'ii 010- U'~ !3 0 a Iii ~,.. t} .)/' /-lA'., . ~/<~'I~I Al e over - 28U".elb Roan ....M.e.l:l1aniCSQ,lIrll', PAl 7 055 ...J5Y. ' -t.Ltl ~ OATH 0)0' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSVLV ANIA l Hi:! COUNTY OJ! CUMBERLAND J . The petitloner(s) uhove-nu111ed swenr(s) or afl'irm(s) that the statements in the foregoing petition arc true unci correctt" the hest of thc knowledge and helieI' of petitioner(s) and that as personal represcn. tutlve(s) of the uhove decedenl petitioner(s} will weiland truly administer the cst ale according to law. Sworn to or a,ffir111~d lvnl SllbscribC,'d 4' ~ ~"':',dutJ "~~tr'-,t..- ~ before me this --T-_h--~"-~-'-' day of ~___.~: ~' '~;-__M~Y:'n(J~__---'-~__;-,_~_ 1)~'~7~tj f;'~\;N60---- ~ l/-Ifl.'!.c'f---M'a~~.'-fe~T.~--'\.:-- -~;~;'-f ,,7'~<,f- ~ ,j Y ,J1(~I,t(r I',~/-----.,,--___~___.. <c. ( L (' - ( No. 21-94- 486 Estate of Marie L. Shover , Deceased DECREE OF PROBATE AND GRANT OF LETTERS . AND NOW MAY 31. 19~, In consideration of Ihe petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED Ihat the Instrument(s) dated October 15. 1993. described therein be admitted 10 probate and riled of record as the lall will of Marie L. Shover and Letters Testamentary are hereby granted to ---Allred Shover FEES Probatc, Lettcrs, Etc. """'" $ 235.00 Short Certlflcates( 1) . , . , , '" " $_3. 00 'Renunciation ",.,., ....."" $__ JCP $ 5.00 TOTAL __ $ 243.00. Flied '. ,~~ Y. .3,1,1 . ) ,9,~4. . " . . , , , , , , , , . , , . .~ ~9j Reg"I" or Will, MARY C. LEWIS Frey and Tiley By Robert M. Frey #06274 ATIORN~Y (Sup. CI. 1.0. No,) 5 S. Hanover St., Carlisle, PA 17013 ADDRESS 717-243-5838 PHONE :I) f I', " i ! (I" 'i) ::' " 'c, ('I ',-, . " , .. :'1 , ".1 -. Ii -. \11(.\4 ~',i\ (.iO a: " Called attorney on 5-31-94. ':':t'i:':,(",:/ ,:.' !',' "'1; i' I' 1-,)_,,'1\1,__.,,\ ",:'1, 1':Lf/1 .' II,~~\\ 'N,. , . " .' :, ~ -' l :, '\1 '.,. 'J ,;'1:',,'/1,';' , " , I" ';!:)::,~,,':,,\,' .' ',\t,-' " !~,,(~:);:}, ',,' ;.1,;'. ,., ,_:';:.;" ,I" .,"i. ,', '~'1J , '.."c-' ,.>. , "Y'!!_lJ':, "!.'. c".':;I:'/' . it'l "'I);-';-:\:;;,i\~I'1.' j..~.'" 1, ;,v,r,';'!\ ,,'"1. 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' " 1\ 'I J 9" ,',' ,I \ , UI~ ' ",.) , ' \\\\\ ,I'V\ I LJelt ~ ,,' ,__._ ......-" ~ ,THUf'IjONE (717) 243,6030 I/\C~IMILE (117) 243,0441 1 I, ',I RouaRT 1.1, FREV OF COUNSEL .. STEPHEN 0, TILE V ROBERT G. FREV , ,Iuno 8, 1995 Henry Po Coyne, Esquire 390 I Market Street Camp Hill, PA 17011-4227 RIl: Estute of Murie L. Shover, DcceilseJ Deur Mr. Hunk: In response to your teller of JUIlIl D, 1995 concerning the ubove estate, on behalf of your client, Mrs. Virllinla Bricker, Inm ph.:ased to submit the folloWinll informution: Mr. Albert Shover died on October 7, 1993. His son, Muc Shover, held II Power of AlIumcy from him. Alfred Shover hud no involvement in his futher's IIffairs. , I. So fur liS I know, Mr, Albert Shover had no estute In thut uti ussets in which he had IIny interest were owned jointly by him with hill wife und lIpcnhis death she retuined them us the sole owner. 2. The balunees remllining of an~ funds which Mrs. Shover retulned which hud been jointly owned by her with her husband lueUcC'Ounted for in the First and Finut Account which Mrs. Bricker hus reviewed with you. So fur os 1 know, there was no dispo~ltion of uny of Mr. Shover's asselli or of Mrs. Shover's lISsclS other than the subsllUltiut expenses for tllcir care in' nursing hOllies und fur Mrs. Shover's cure in her personal residence where persons were employed 24 hours II dny, 7 duys II week to proVide for her In her home for II pcrioJ of llbout nine months preceding her deulh. ' 3. 10m not aware of uny udvuncements huving been lnude by either Mr. Shover or Mrs. Shover to llnybody, However, It Is understood t,hat Mr. Shover mude II Ullnsrer to his son, Mac Shover, or 20,000.00 which Mr. :':1 lover is undllrstood to hllVO indie,ateQ Willlot rcquired to ~c;, repllid or returned but in fuct Mall Shover did return $19,000.00'01' It lIS Indieutl;uon'Uu: cridoseJ tIVO checks und the remuining $1,000.00 wus not returned so far lIS I know but WIIS directed by ",_ Mr. Shover to be rel~ned by Mac Shovl)r in u~prcciutlon for the muny kindllcsses and servieJs ,,,"whlch Muc perfonned in taking c.ue or 1I11'ir rcsidcnce, ~lc. 4. II' uny rerunds were re~ejvel~ ;'rolll Forest Purk Nursing Home or from Church orOod Nursing 110ll\c re~urding serviee~ I",: Albert Shover, IIlc same were presllmably received by MIS, Shover und deposited to their necounts. With rcglu'd to Marie L. Shover, lIS indicaled ubove, rur llpproxillllltely nine mOI:lhs prior to the lust I? days or her \ife whcn she was u f\\sident lit Church of Ood Home, uurinS lhul nino, month period she received lU'ound t!ill clucl<: C.lCe whieh wus a significunt drum on her rcsomces, " c IN REI ESTATE OF MARIE L. SHOVER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-94-486 ORDER OF COUR'l' AND NOW, this 20th day of June, 1995, written objeotions were filed this morning to the First and Final Acoount of the Estate of Marie L. Shover by one of the daughters, Virginia A. Bricker. The Court will give the parties twenty days from today to see if the matters can be resolved. If they oannot be resolved, I would ask that Mr. Frey notify me and I will appoint an. auditor then to take care of the Estate. By the Court, Robert M.Frey, Esquire Fo;r the Estate IUh (")Q t5I ~ (t, ", " r1' ~" " \':' .~ f>;l -,.J " , n "fJ ',1 ',r.:..' 'T}';.' ,. ;l>:':j ".' \Cl , :0 I ~rJ (f" (to lA, ./.-':J ,. , i''J '.1 :';" ,.., "--.10', ,-. '''{'-'-\<.l IN REI IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF MARIE L. SHOVER NO. 21,-94-486 AUDITOR'S REPORT 1. The undersigned auditor held a hearing pursuant to the terms of appointment dated August 24, 1995 on September 28, 1995. 2. Testimony was taken but the auditor has not had it transcribed as the matters raised are capable of disposition without direct reference to the testimony. 3. The Objectant was Mrs. Virginia Bricker, 4259 Nautuchet Drive, Mechanicsburg, Pennsylvania, one of the surviving children of Marie L. Shover. 4. The Estate had been handled by another of Mrs. Shover's children, Alfred Shover. Mr. Shover was named as a sole executor by Mrs. Shover's will dated October 15, 1993. 5. Mrs. Bricker's approach appears to be that certain jointly held accounts of the decedent and other persons should have come into the Estate for distribution. 6. At the request of the Auditor, copies of the bank records creating the joint accounts were submitted and are incorporated in this matter as Executor's 1 and 2. Copies are attached to this report. 7. Gladys Strange, 1903 Market Street, Camp Hill, Pennsylvania testified for the Objectant. Ms. Strange had in excess of 10 years experience as a bookkeeper and questioned certain information not disclosed in what had been exchanged prior to the filing of the account. Ms. Strange questioned the lack of information surrounding some fifty-five checks written on the jointly held accounts. 8. Mr. Alfred Shover's testimony was croditable in his explanation as to missing checks. He oxplained that he had fully provided all information in his possession in reference to the accounts. He also stated that should the Objectant have been willing to pay the expense of securing copies of the missing checks from the banks records, he would fully cooperate. 9. Mr. Alfred Shover also testified that all the funds in the joint accounts were provided by Mrs. Shover and none by any other person. 10. The Auditor finds that the activity during decedent's lifetime in the joint accounts wer.e possible assets of the decedent's estate and accordingly the Executor Alfred Shover had a duty to inquire as to the disposition of the funds. DISCUSSION The creation of the joint accounts resulted in Mr. Alfred Shover benefitting solely as to balances in the accounts when his mother died. The inheritance tax return discloses that the Farmers Trust Accounts #8-40416 had a balance of $5,462.38 and Account #1- 312441 had a balance of $43,181.54. All of this money passed into the hands of Alfred Shover at his mother's death. Both account cards show that the accounts went to the survivor. The matter appears to be controlled by In Re Estate of Herske I \. Pa.Superior 647 A.2d 243 (1994). Herske states that unless there is clear and convincing evidence otherwise, that it is presumed that balances in joint accounts pass to the surviving joint owner. Accordingly, should the Objectant be taking issue with the account balances, as the decedent's death, passing outside the estate the Auditor finds that the issue is without merit. The problem that the Auditor faces is the lack of ~pecificity of the Objectant's objections. One other area that does have merit and has been raised by Objectant's counsel concerns the funds in the account pr.ior to the decedent's death. The issue of the missing checks was one which the Objectant was given an opportunity to inquire into at her time and expense should she so have desired. Mr. Shover's testlmony was creditable that he had given all copies in his possession and that he was fully agreeable to permit access to the bank records. Counsel has cited W~lhelm v. Wilhelm, Pa.Super. , 657 A.2d 34 (1995) for the proposition that during the decedent 's lifetime the funds should have been utilized solely for her purposes. The failure of the Executor to conduct an adequate inquiry as to the disposition of the monies represented by the fifty-five miseing checks raises the possibility that some of the amount may havo been an asset of the estate. For example, if one of the checks to an individual had a note on it "loan" then the Executor has an obligation to secure repayment of the amount. For this reason the Auditor recommends that the Executor conduct an examination of the missing checks and account for the same. Even ..,' .. 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" ',: , 1(' ,.j ) '" ,1 ' " '11, " , , ',,' ,,,I " " ", '," ,: , " I' 1,,1" ,If. ,II " , ,,,' ,',0 1'; "" " 'I: " r-'" , ' " 1(; " ,;:i. ,,'" '~;',." j ~ ' ""',:,;"\.:{',, I,' ' " . 'i.1 '\,J'/.,,'I I/! .',,1"" \: ! '\j, !.., , '" i, I ~ :'1\,:.' , ,'I', ",11' " " , I . l SECOND .AND FINAL ACCOUNT OF ALFRED SHOVER, EXECUTOR OF THE LAST WILL AND TESTAMENT OF MARIE L. SHOVER, l,ATE OF MIDDLESEX 'rOWNSHlP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED DATE OF DEATH: May 20, 1994 LETTERS TESTAMENTARY ADVERTISED: CUMBERLAND LAW JOURNAL June 10, 17, and 24, 1994 THE SENTINEL June 4, 11, and 18, 1994 ESTATE FILE NO. 21-94-486 Previous Account presented for confirmation on June 20, 1995, after objections flied, was submitted to an auditor who was Robert L. O'Brien, Esquire, whose report was confirmed absolutely by the Court on January 6, 1990, and which treated the first Account as a First and Partial Account and directed that a partial distribution of $10,750.00 be paid to each ot the seven legatees, leaving a balance In the hands of the Executor of $3,767.74, which Is accounted for In this Second and Final Account. RECEIPTS 1995 May 18 Excess from Reserve to File Account 3.00 . , 27 Interest on Estate NOW account 154.81 June 13 Refund of overpayment of Pa. Transfer inheritance Tax 438.06 26 Interest on Estate NOW account 130.21 July 27 Interest on Estate NOW account 135.37 Aug. 26 Interest on Estate NOW account 140.12 Sept. 26 Interest on Estate NOW account 140.37 Oct. 26 Interest on Estate NOW account 145.16 Nov. 25 Interest on Estate NOW account 136.34 Dec. 26 Interest on Estate NOW account 127.26 TOTAL 1,650.68 DISBURSEMENTS 1995 Jan. 17 Register of Wllls, filing Auditor's report 21.00 17 Farmers Trust Company, charge for photocopies of checks 285.00 17 O'Brien, Baric & Scherer, Auditor's fee 734.45 Reserve for preparing and flUng 1996 fiduciary income tax returns 50.00 Reserve for filing Second and Final Account 104.00 TO'rAL 1,194.45 -1- , I " l RECAPITULATION Net balance retained from First Account Plus total receipts since May 18, 1995 Total Less tot,,1 disbursements since May 18, 1995 Balance for final distribution 3,767.74 1,550.68 5,318.42 -1.194.45 4,123.97 PROPOSED SCHEDULE OF DISTRIBUTION BALANCE FOR DISTRIBUTION 4,123.97 TOI Betty Cohick 900 First Colonial Road, Apt. 240 Virginia Beach, V A 23454 1/7 of balance for distribution TOI Virginia Bricker 4259 Nantucket Drive Mechanlcsburg, PA 17055 1/7 of balance for distribution TOI Joyce Woods 79 Oreensprlng Drive Mechanlcsburg, PA 17055 1/7 of balance for distribution TOI Donna Mae Feaster 93 Old State Road Oardners, P A 17324 1/7 of balance for distribution TOI William Shover 1820 Rldgevlew Drive Carlisle, PA 17013 " , ' 1/7 at' balance for distribution 1'01 Mac Shover 341 Falrvlew Street Carlisle, P A 17013 1/7 of balance for distribution TOI Alfred Shover 281 Lelb Road Mechanlcsburg, PA 17055 1/7 of balance for distribution 589.14 " 589.14 589.14 589.14 589.14 589.14 589.13 4.123.97 -2- , " " ., '.' {I ~, , '1,'1 I", Hi " ," ,<" ", , ,,' \;.' 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I, ",' . . ~ J . , INCOME RECEIVED Accountant charges himself with the following Income amounts recelvedl 1994 JUiie 21 Interest on NOW account 10.12 July 27 Interest on NOW account 17.11 Aug. 28 Interest on NOW account 23.96 Sept. 27 Interest on NOW account 13.87 Oct. 27 Interest on NOW account 12.96 Nov. 28 Interest on NOW account 12.68 Dec. 27 Interest on NOW account 16.76 1995 Jan. 27 Interest on NOW account 20.36 Feb. 27 Interest on NOW account 143.71 Mar. 27 Interest on NOW account 139.13 Apr. 27 Interest on NOW account 154.27 TOTAL INCOME RECEIVED 565.13 DISBURSEMENTS Accountant claims credit for the following amounts paldl 1994 May 26 Register of Wl1Is, Letters Testamentary and 1 short certificate 243.00 26 Cumberland Law Journal, advertising Letters 40.00 26 The Sentinel, advertising Letters 62.12 26 Karns, food for funeral luncheon 94.10 26 Tamdot of Harrisburg, rental of medical equipment 26.35 26 Clergy for funeral services 250.00 June I Carlisle Memorial Service, engraving monument 65.00 I Mac Shover, mower repairs 20.65 2 Charles Penner, trash clean-up 50.00 -2- . . June 10 PP&L, electricity 36.16 10 Hoffman-Roth Funeral Home, hairdresser and death certificate 30.00 14 Church of God Home, nursing home care 1,968.93 21 United of PA, telephone 30.88 21 John Lichtenberger, mowing for auction parking 25.00 25 Wayne L. Myers, auctioneer, advertising, tent rental for auction 1,670.50 25 John Barge, refreshment for auction workers 40.00 30 Dave Shelbley, trash removal 375.00 July 12 Middlesex Township Municipal Authority, water and sewer 75.00 19 Mac Shover, mowing and trimming 250.00 21 United of P A, telephone 31.12 22 PP&L, electricity 37.03 23 Tamdot/Homecare, account 5.61 29 Nancy R. Shelbley, Tax Collector, school real estate taxes - 686.86 less pro-ration of 289.80 397.06 Aug. 9 Register of Wills, ale Pa. Transfer inheritance Tax 5,814.00 11 PP&L, electricity 17.24 22 United of PA, telephone 24.88 24 Carlisle Petroleum, fuel 011 73.90 Sept. 2 Barrick Plumbing & Heating, water heater 504.58 6 PP&L, electricity 13.30 21 United of P A, telephone 24.86 22 Huron Insurance Co., fire Insurance 208.00 Oct. 11 PP&L, electricity 12.93 11 Middlesex Township Municipal Authority, water and sewer 75.00 19 United of PA, telephone 25.00 -3- "\"t, . . Oot. 25 ' Mac Shover, mowing and yard maintenance 325.00 27 . Carlisle Petroleum, oll and furnace cleaning 149.85 Nov. . 9 . PP&L, electricity 15.48 14 ATS Services, x-ray 16.15 22 United of PA, telephone . 10.93 30 Carlisle Hospital, account 3.60 Dec. 7 Carlisle Petroleum, fuel oll 138.27 10 PP&L, electricity 17 .51 23 United of P A, telephone 17.02 1995 Jan. 9 Middlesex Township Municipal Authority, water and sewer - 75.00 less pro-ration of 46.66 28.34 10 PP&L, electricity 20.89 12 Carlisle Petroleum, fuel oll 161. 59 . 18 United of P A, telephone - 17.02 less refund of 12.55 4.47 SO County and township real estate tax pro-ration 14.68 SO Recorder of Deeds, realty transfer taxes 800.00 Feb. 9 PP&L, final electric blll 22.52 Mar. 9 Register of Wills, flUng Pa. Inheritance Tax Return 15.00 20 P A Department of Revenue, 1994 fiduciary Income tax 3.01 Apr. 11 Middlesex Township Municipal Authority, final water and sewer blll 75.00 Notary PubUc fee 6.00 Alfred Shover, Executor's commissions 4,357.70 Frey and Tiley, Attorney's fee 4,357.70 Reserve for preparing and flUng 1995 fiduciary income tax returns 50.00 Reserve to file Account 100.00 TOTAL DISBURSEMENTS 23,327.87 -4- " , . RECAPITULATION. Total Principal Received . Total Insurance Proceeds Total Income Received Total Receipts Less Total DIsbursements Balance for Distribution Plus Contribution to Estate by Alfred Shover Representing Joint Accounts . Net Balance for Dlstrlbut:on 87,154.10 1 984.00 'I 565.13 88,703.23 . -23,327.87 65,375.36 +13,642.3l! 79,017.74 PROPOSED SCHEDULE OF DISTRIBUTION BALANCE FOR DISTRIBUTION Plus Contribution to Estate by Alfred Shover Representing Joint Accounts Net Balance for Distribution -5- 65,375.36 13,642.38 79,017.74 II I.., . , TOI Donna Mae Feister 93 Old State Road Gardners, PA 17324 1/7 of residue of estatel , Partlal distribution of sale items"ln kind i,114.50 Balance fOl' distribution .. '. .8,224.84 1/7 of joint accounts 1,948.91 11,288.25 TOI William Shover 1820 Rldgevlew Drive Carlisle, P A 17013 1/7 of residue of estate 9,339.34 1/7 of joint accounts 1,948.91 n, 288. 25 TOI Mac Shover 341 Falrvlew Street Carlisle, PA 17013 1/7 of residue of estate 9,339.33 1/7 of joint accounts 1,948.92 11,288.25 TOI Alfred Shover 281 Lelb Road Meohanlcsburg, P A 17055 1/7 of residue of estatel Partial distribution of sale Items, In kind 200.25 Balanoe for distribution 9, 139 . 08 1/7 of joint aocounts 1 ,948.91 11 ,288. 24 , , 79,017.74 , , , , " " l' , i, ,." .. ' , " 'I,' i d' , ,.' , , , , " I", 1 ',I' "" , , .," , " "I, \!' " " " 1.1' " , , " " -6- , . ::a~';',:~':\"'::~ .' ',', ll~",\, 'Ed:' " : ii..~~, ;(; b'! ";'I'@,lli", '1:1 "".. '''':~''. ~'~'~ ' " i I ';i',:,<1 ': ' .,,' I. ", , ,I '} ~ ~ : ,'I' ill- ':!;"r',' '" ,', " I"'{' ,(. ':> ;'1,: ,,,; " ,i' "',. 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" . i (', ~ 1 \ ,I If"" ::.~:,:,~,',:'<,:,,:{jlt:~j;:J;,-~ '~~~i~;:~l~' " , , II' " " 'T 'I" \,,' ,,'J, " ,e" " ,. " I;, ""j ", " "(.,';,',,' ,11' ." '1"'( " I, , ,Ii' " , " ':,;, ,1:/,' '" , ,'r-" 'I"~ ",' " ';',\ ;\', (' "-., ., " . FIRST AND FINAL ACCOUNT OF ALFRED SIIOVER, EXECUTOR OF THE LAST WILL AND TESTAMENT OF MARIE L. SHOVER, LA'rE OF MIDDLESEX TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED DATE OF DEATHs LETTERS TESTAM ENTARY ADVERTISEDI CUMBERLAND LAW JOURNAL June 10, 17, and 24, 1994 May 20, 1994 ESTATE FILE NO. 21-94-486 THE SEN'rINEL June 4, 11, and 18, 1994 PRINCIPAL RECEIVED AC'Jollntant charges himself with the following principal amounts receivedl 1994 May 23 Cash In decedent's possession 23 AARP medical refunds 31 AARP medical refunds June 1 TV Cable of Carlisle refund 15 Magazine subscription refund 25 Gross proceeds publlc sale of household goods and personal property July 6 Magazine subscription refund 12 AARP medical refund 12 Church of God Home refund 20 The Sentinel refund Dec. 5 Reimbursement from AARP 1995 Jan. 16 Refund of unearned premium, Harleysvllle Insurance 30 Proceeds sale of house and lot of ground at 30 Harmony Hall Drive, Midcllesex Township, Cumberland County, Pa. TOTAL PRINCIPAL RECEIVED INSURANCE PROCEEDS 1994 June 8 American General Life, Ilfe insurance proceeds TOTAL INSURANCE PROCEEDS 20.00 96.06 112.00 21. 47 13.83 6,674.25 5.97 26.35 2.57 10.45 16.15 155.00 80,000.00 87,154.10 984.00 984.00 -1- \ , 'ji.! , I' " ',1',1 ",Iii '!:':~'j: ,I, i','" .. ';';\ ~'J~;:! :\''1' f~~\f ~'~lr ~('C. ""\~ ;!. "I\~! f ~ !'\'{'-,I I' ,'I 'i,I'll Ilf' ~I,}:',I r'j\j) .'1'{' 1,:;, ""'I ;",,; 'f:\\ l'!! ',\...,..1 , , 1,1 ill ~ " ,:,\~ " f " " INCOME RECEIVED , ,: Accountant charges himself with the fOllowing Income amounts recelvedl 1994 June' 21 Interest on NOW account 10.12 July 27 Interest on NOW account 17.11 Aug. 28 Interest on NOW account , 23.96 Sept. 27 Interest on NOW account 13.87 Oct. 27 Interest on NOW account 12.96 Nov. 28 Interest on NOW account " .' 12.88 , Dec. 27 Interest on NOW account 16.76. 1995 I Jan. 27 Interest on NOW acoount 20..36 Feb. 27 Interest on NOW account 143.71 " Mar. 27 Interest on NOW account 139.13 Apr. 27 Interest on NOW acoount 154.27 TOTAL INCOME RECEIVED ,', 565.13 ~I!URSEMEN'IS Accountant claims credit for the fOllowing amounts paid I 1994 May . 26 Register of Wills, Letters Testamentary and 1 short certificate 243.00 26 Cumberland Law Journal, advertising Letters 40.00 26 The Sentinel, advertising Letters 62.12 26 Karns, food for funeral luncheon 94.10 26 Tamdot of HarriSburg, rental of medical equipment 26.35 26 Clergy for funeral services 250.00 June 1 Carlisle Memorial Service, engraving monument 65,00 1 Mac Shover, mower repairs 20.65 2 Charles Penner, trash clean~up 50.00 '"2- -. ~"l' ".... ~" , . 'j" .,~ ,., ". ,., . "'"' ' Oet. 25 Mile Shover, mowing and yard maintenance 325.00 27 OllrllHle I'etroleum, ell and furnace cleaning 149.85 Nov. II 1'1'& I" electricity 15.48 14 h'1'S BervlcllH, x-rllY 16;15. 22 United of I'A, tolellhono 10.93 31l CllrllHle 1I0spltlll, account 3.60 Doe. 7 OllrllHlo I'etroleum, fuol 011 138.27 III 1'1'&1" eleetrlclty 17.51 23 United of I'A, telophene 17.02 1995 'Jiiii:" 0 Middlesex 'rownshlp Municipal Authority, water and sewer - 75.00 less pro-ration of 46.66 28.34 III I'P&L, eleetrlelty 20.89 12 Cllrllslo Petroleum, fuel 011 161.59 18 United of PA, telephone -17.02Iess refund of 12.55 4.47 30 County and township real estate tax pro-ration 14.68 all Hecorder of Deeds, realty transfer taxes 800.00 ]'eb. II I'P&L, final electric bllI 22.52 Mar. II Heglster of Wills, filing Pa. Inhel'ltance Tax Return 15.00 20 PA Department of Revenue, 1994 fiduciary Income tax 3.01 Apr. II Middlesex Township Municipal Authority, final water and sewerbllI 75.00 Notary Public fee 6.00 Alfred Shover, Executor's commissions 4, 35'{ ~ 70 IIrey and Tiley, Attorney's feo 4,357.70 " ItoHerve for preparing and filing 1995 fiduciary income tax returns 50.00 lteHerve to CIIe Account 100.00 1'O'l'AL DISBURSEMENTS 23,327.87 -4- " ,'" ().. c; s p-t q, 5"' l-l-w i 1111111.11, i 'IHle I' , r' Il'lf!f'Hdl1:i: I , r ^,PI\!O'I~!!!li i I ! .. WIi.:H111 ,!(ll/!.:; CO~H'^"Y 'I'I'IC I,,' ,,,','111 '1 ", " " ::1 I " 'I" :Ii , "I In I 11 '1 .'0 11 :.? ,), ~: I " :' ,iT "I " "I )1 I I )) "1 ~I\ 1\ ,11> "I ",! 1') : , , "'II I II , j, II c~af I~' IM"r! A/f,~.t /J,!~". ~ C fur,./-: ,""- -r' 1~<'1" ,r (/,('.;;05 '.IIIHHlI",! " II ,(ltH":It ('10'1-"'5'153' ('It..drMI .~ "'M/I!. S'/'co"'1( ilIJ..,.! lJ,o:."C1..,..j ~ Pill ": flrr' I: I! j .I 'i Ii I : I, ':lr.Lj, , I I! 'ii I 'i : I I i I! I , . !--, -,-~- I: i.' 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I '1(" I I '11 "~ I if7 ( I<lH I '/7~ " /") /7, l'i''f It{f'l 11{0 , 1 'f 11 ' 1 rl-.l" I r II If 1'1 I ~- 17 . rf/" (r .,V 1("",,'1 ( f ~I Ir~ r , I) '}., '(I'ill ni 1 , I {f r I !'fV 1" "I "~ 1 I"~ I' (p~ /nl I~ p- I' H' I' .; I, ' I" J' Y IH~ I"N 11", 1,,5 H ff 1r,.1~ nf" /t,N I'''Y I'ill '( 1 ()ll /7 os' 170 , 17~ 7 (7C.J 17/1J - 11/1 ,- .... ',. , , ~j 2-) " II ,,' 2i, I ,~, ",ul · ___1_ -. i [ ,J, -Ii 'I' '. - I I_~ _I,,,.. .11_ u -I, III ; i --. ,; I' I " I I i I I I I I ,i I I : ! I ,i I _._. i: :0 .1;j 31 ',' 32 .1) .11 r-u I ,I ui' -I Ji ]oj ,11 I II 1'1' ' . J: . 10 I,) .lll FREY & TILEY ATTORNEYS.AT.LAW 5 SOUTH HANOVER STREeT CARUSlE, PENNSVLVANIA 11013 ROBERT M, FREY OF COUNSEL STEPHEN 0, TILEY ROBERT Q, FREY TELEpHONE (717) 243.5838 FACSIMILE (717) 243-6441 July 11, 1995 Henry F. Coyne, Esquire 3901 Market Street Camp Hill, PA 17011-4227 ReI Estate of Marie L. Shover, Deceased Dear Hankl Thank you for your letter of July 6, 1995. It would appear that the demands of your client go far beyond questions pertaining to the Account but Instead seem to be an exploration into her parents' aUalrs and events which occurred during their lifetimes rather than In the course of settlement of the estate. In addition, It Is my understanding that the checkbook which set forth apparently all of the cheoks In question which your client seeks to obtain was previously made available to her and reviewed by her. Mr. Shover Informs me that he has given her copies of everything that she requested which he has. In your letter under Exhibit D, subparagraph c, that item of $5,387.99 was used to open the estate Ilccount and Is included In It. Because Mr. Shover has nothing to hide, he Is willing for your client to obtain what- ever Information she may seek, but he Is unwllllng to subject himself to further harassmeut by her and Is unwllllng to go to any additional expense or Inconvenience to accommodate her demands for Information which Is outside the settlement of the estate. If your client wishes to obtain the various checks and financial data which you have requested, she may obtain the Bame from Farmers Trust Company or any other source, and Mr. Shover Is agreeable to authorizing her to do so in his capacity as co-owner of one of the bank accounts In question or in his capacity as the holder of a power-of-attorney for his mother, or In his capacity of Executor of his mother's estate. Any expense In obtaining these documents wlll have to be borne by your client. In view of the fact that all efforts to date to accommodate your client by Mr. Shover have not seemed to satisfy her, It Is my request to you that you Indicate your position regarding this matter, and If you do not see fit to withdraw the objections which Mrs. Bricker flied, I will then notify the Court as It has required me to do, and request that the so-called "Objections" filed by Mrs. Bricker be dismissed because they do not, in fact, constitute objections to the Account and if not dismissed, that then an auditor be appoln ted by the Court. " " 1 ,.t! ,'j " ;, Henry F. Coyne, Esquire JUly 11, 1995 Page 2 " 'I It Is certainly unfortunate that family dlsoord seems t,o be the basis for the present situation, and It may therefore be that an ~Udft Is the only way to bring the matter to a conclusion so that the estate maybe settled. '" RMF/meg' ,oc tOI Mr. Alfred Shover " " ," I' '1' " 'If, d. .' 1,\ " \,'IJ ,', '\ (, ,; \' I: , " " ,,' ," , " " ,,';\ " Slnoerely yours, .~ Robert M. Frey , " " " " , ,'" '," " " " \' " , I , " " ," " , " , " " " I \/ , ", " " 'I: , , " , " " J.,: 'I' j,' 'I , "';' " \"1; " .' " ,(' " " , Ii , ," , r'j " ;j' , " ;.(, " ,., , "" " ,I' " " , " " ~ " " " '.1 jl \, " , " , " I ,II " I , I ROBERT 1.1, FREY OF COUNSEL STEPHEN 0, TILEY ROBERT G,FREY . i . ,I ,:1 .' .. :1 ,I <11 ii' ...11 Ii FREY & TILEY A TIORNEVSoA HAW , 6 SOIJIH twlOVER STReET CAAusU::, PENNSYLVAMIA 17013 TELEPHONE (717) 243-5838 FACSIMILE (717) 243-8441 , June 22, 1995 Henry F. Coyne, Esqulre 3901 Market Street Camp Hill, PA 17011-4227 ReI Esta,te ot Marie L. Shover, Deceased Dear Hankl At about 9115 A. M. on TueSday, June 20, your cUent, Virginia BriCker, tiled objectlon.9 to the Account In the above estate. Her objections are unclear but seem to be dlrected at attempting to discover tamily matters occurlng betore her mother died and unrelated to the settlement ot her mother's estate. Her motives Ukewlse seem unclear. It Is felt that none ot the information she seeks Is related to the settlement ot her mother's estate nor is It related to the Account and Schedule ot Distribution which were tiled. Nevertheless, In an eftort to placate your cUent and eUmlnate any doubt or suggestion that her brother who is the Executor of her mother's estate did anytlUng . , Improper or concealed any matter, the information she seeks Is enclosed which I trust wl11 put the entire subject to rest. The enclosed materials constitute all of the Items which your cUent seeks which are within the custody or control of the Executor. After your cUent's objections were tiled, Judge Sheely recognized her presence In the courtroom and suggested that she and I meet In an attempt to reach a settlement. I suggested to Judge Sheely that It might be Improper for me to meet with her since you have been representing her. He assumed that since you had not prepared the objections tiled, etc., that she may be representing herself and encouraged me to meet with her. I did meet with Mrs. Bricker and asked whether you Were representing her and she Immediately replied that you are, and I then Indicated that It was Improper tor me to dlsouss anything about the situation with her and Would do so only with you. Please let me know promptly whether you are going to withdraw the objections tiled by Mrs. Brloker or whether I should notll)' JUdge Sheely that he must either dismiss the objections as bellli Irrelevant or appoint an auditor. Sincerely yours, '. ~ Robert M. Prey RMP/meg Ene. cc tOI Mr. Alfred Shover . II ," ,'.. '" \, ,",'I , , " FREY & TILEY ATTORNEYS.AT.LAW 5 SOll1li HANOVER SmEET CARliSLE, PENNSYLVANIA 17013 ROBERT M, FREY OF COUNSEL STEPliEN 0, TILEY ROBERT G, FREY TELEPHONE (717) 243,5838 FACSIMilE (717) 243-6441 June 8, 1995 Henry R Coyne, Esquire . 3901 Market Street Camp Hill, PA 17011-4227 Re: Estate of Marie L. Shover, Deceused Dear Mr. Hank: In response to your letter of June 6, 1995 concerning the above estate, on behulf of your client, Mrs, Virginia Bricker, I am pleased to submit the following information: Mr. Albert Shover died on October 7, 1993. His son, Mae Shover, held II Power of Attorney from !urn, Alfred Shover had no involvement in his father's affairs, I , So far as I know. Mr, Albert Shover hud no estute in that allll~sets in which he had uny interest were owned jointly by him with his wife and upon his deuth she retained them us the sole owner, 2. The balances remuining of uny funds which Mrs, Shover retuined which hud been jointly owned by her with her husbund lue uccounted for in the First und Finul Account which Mrs, Bricker hus reviewed with you, So far as I know. there wus no disposition of uny of Mr, Shover's ussels or of Mrs, Shover's IISSl'\S other tlllln the subsluntiul expcnses for thcir cure in nursing homcs and for Mrs, Shover's care in her personulresidence where persons werc employed 24 hOllrs u duy. 7 days u week to provide for her in her home for u period of ullOlll nine months preceding hcr death, 3, I um not uware of uny udvunccments huving been made by either Mr, Shover or Mrs. Shover to anybody, However, il is understood thut Mr, Shover made a transfer to his son, Mae Shover, of 20.000,00 which Mr, Shover is understood to huve indicated wus not required to be repaid or retul'l1ed but in fuet Mue Shover did return $19,000,00 of it us indicated on the enclosed two checks und the rernuining $1.000.00 was not relUl'I1ed so fur llS I know but was directeo by Mr, Shover to be retllined by Muc Shover in uppreciution for ttw many kindnesses and services which Mae performed in taking cure of their residence, etc. 4, If any refunds were received from Forest Purk Nursing l'lome or from Church of God Nursing Home regarding services for Albert Shover, the same were presumably received by Mrs, Shover and deposited to their uccoUllls. With regard to Marie l.. Shover. llS indicuted above. for Ilpproximately nine months prior to the last 17 duys of her life when she wus a resident at Church of God Home, during that nine month period she received around the clock care which was II significunt druin on hcr resourccs, \ . J'. .,'. '\"_ ,"- " ,..., .....~, "~ HENRY F'. COYNE ATTD"NIY AT LAW 39Dl MARKeT STREeT' CAMP ItILL, PENNSYLVANIA 17011 . (717) 737-0464 , , . M E S SAG E " . R E P L 'y , I') I r ,'. \\' U':\ ; l,t " jr \\II( d" I." ." I, \" 'I I , , 11 BV . , Rforder I!qm ~ NR73 1m DfwMng Board, 11,0, Ooj 2944, tltl/IIO'd, or 0610..,29,14 O~OI. 1982, flllntodln U,S.I\ ' . RECIPIENT KEEP THIS COPY, RETURN WHITE COpy TO SENDER , SIUNED . " .- f"; , I ,. ,.-...,. .It- ~- + .,,""',~\, , " 'I' " . .,.- ". ...- '~_."""""--_.;'~""""" J r ,." J' -, ,...... ~~.~~"_'''' ,.j... , I ,{I....." ", :if,l{",i','I\;\I',!;,,' '. i' " , -'i't'! " j~ n\' ",,-, ,', ." PRAECIPE INTH~] MA1'T~]R O~' THI<: j':STATK O~' (H'I"IC~: OF ImmS1'I<;R OF WII.I.S und (U:llI{ OF 'nm ORPHANS' COllR1' of ('umherluml ('ouu!\'. PcnnHI'/l'lInlll . , '-.' , 1./) ('If) "',1J.Cl.~""'~'I"'~~,\.r...",..,,,....,...........; ',...,.,.,..,.,',."",.,..,...,."..",.".,.,,,,,...,,...,.,.".."....,....".. Late of 1':Htllto No, ,e?L,-:,,,,9.,Lj,,-;:,,.fI.R./.r;l""',,,,,,,,,,,,, ""'"""".."",..,,,.,,,,,,..,,'..'.".11."..,,.....,,....,, Sir: .".".".".,'~,~",(l~"""6'4"",A1(}).,,f/..,"',.,"",..,'''''''''',.."',.,.,,.,.,.,' , , . 00 ,,' .".";.'1.,"..,,,,,,.,,,..,;..,,,,,,,,,,.,,,,.,;,,,,,,.,..,,""""""",."",.""",."",,,,,,,,,,,,,.,,,,,,."""""""''''1;;.,;"""""".;,."",,,,.,.,,7:1,.,. " ..' , . , . . ',""."."',.".,."...,.""",.",..""".".",."",,,,.,"""""",..,,,.,,,,..,,,,,,.,,,,,,,,,,,..,,,,,,,.,"',.,""""',.,.,',.."",.,.".,.,',".",,,,,,.,..""", , [" ' , '.J' .".,..."..,.,..,.,..".....,..".."",.,....""...""",",.,"",.,""",.".",,,,,,,,,,,,,,,,,,,,,,,.,,,,,.,',."',.,..,",.,"',.,""'",.".).."..,....:;,,...1,.,., ' I. {;'l ' ' , ' " , ...,..,.,..,.....,."..,..,,,.,,,.,..,,.,,,.,....,.,...,.,,,."""',.,"',',.,."",.""".""""."".,.".".",...,',..".,"',.,..,..,.,...."..,j,,,,,,,,.,,,....,.,.... , ,\ , " ,j., .'..,....'..'''.,'.........,.'''..,'.,.''''.....,'....'''....''"',.,.,.".,...,",..,,,,.,,,,,,,,.,,,,,,.,,.,,..,..,,,,'''''''''''''''''".,.,1.,."".""1,0,\,.,."..,.."",,.,.,..,., t,[') ...."..."...."HlI.'''''"".U".., ".,." "... "'",''' ".."".."....,,,,,,..,,,,....,,,, ,."..".,',....,,,.,...,,......,,,,,.......,.,..',,,,,...............,,,.........,,,,. To .,....,.,..'.'.l"..",,,..,.,,.,.<I,.,,,,,.:,..'.."I".""I"""""""" Hlll1IHft'l' of WIIIH 1111<1 ,.,..".".".,..e.",~",...'E.,~""".""",,,.,,....,,,,., 1\1,,9,6 , ''''''''~, "~, , ,-~" ,J , '" .. \' " 'II .' , . 'I. ,., 'IJ .L I ..... ,- '"'1''-''''' .,...,., .,-,~.. ,....-.. ..._~_......, , "'.,,.f.:'.....-IIti. ,."".-,,; , "'\ .-'...'....,.,.,-. , 'I' i i " ,"" , ) ! ", .j i. GEJ'iERAL POWER 01<' ATT()RN~ I, MARIE L. SHOVER, of 30 Hamlony Hall Rond, Curlisle, Pennsylvania 17013, do . hereby nominate, constitute, and appoint my son, ALFRED M. SHOVER, of 281 Leib Road, Mechanicsburg, Pennsylvanin 17055,' my true and lawful attorney-in-fact. to actin, mnnuge, and conduct all my estate and all my uffnirs, for me and in my name, place, and stead, and for my benefit, and as my act and deed, to do and perfonn any that! might legally perfoml through an attorney-in-fact or that I myself might perfoml if I were present, inCluding. but notlimitcd to, the following: 1. To buy, receive, lease, accept, or otherwise acquire; to sell, convey, mortgage, hypothecate, pledge, quitclaim, or otherwise encumber or dispose of or to contract or agree for the acquisition, disposal or encumbrance of; any property whatsoever and wheresoever situated, be it real, personal or mixed, or any custody, possession, interest, or rliht therein or pertaininllthereto, upon such tenns as my said attorney shalithink properj 2. To take, hold, possess. invest, lease, or let, or otherwise manage any or all of my real, personal, or mixed property, or any interest therein; to create a trust for my benefit; to eject remove, or relieve tenants or other persons from, and recover possession of, such property by all lawful meansj and to maintain, protect, preserve, Insure, remove, store, transport, repair, rebuild, modify or improve the same or any plll1 thereofj , , 3. To make, do, transact ali and every kind of business of what nature or kind soever, inClUding the receipt, recovery, collection, payment, compromise, settlement, and adjustment of all accounts, legacies, bequests, interest. dividends, annuities, demands, debts, taxes and obligations, which may now or hereafter be due, owing, or payable by me or to me; 4, To make, endorse, accept, receive, sign, seal, execute, acknowledge, and deliver deeds, assignments, agreements, cenificates, hypothecations, checks, notes, bonds, vouchers, receipts, and such other instruments in writing of whatever kind and nature as may be necessary, convenient, or proper in the premisesj 5, To deposit and withdraw for the purposes hereof, in eithcr my said attomey's nume or my name or jointly in both names, or in a trust for my benefit, in or from IIny banking or other institution, any funds, negotiable puper, or moneys, either principal or income, which muy come into my said attorney's hands as such attorney or wWch I now or hereafter may have on deposit or be entitled to; 6, To institute, prosecute, defend, compromise. arbitrate, and dispose of legal, 9uitable or administrative heurings, actions, suits, attachments, llJTests, distresses or other proceedings or othclWlse engage in litigation in connection with the premises; , 7, To act as my attorney or proxy in respect to any stocks, shares, bonds, or other investments, right or interests, I may now or hereafter hold; 8. To engage and dismiss agents, counsel, and employees, and to appoint and remove at pleasure any substitute for, or agent of my said attorney, In respect to all or any of the matters or things herein mentioned and upon such terms as my attorney shall think fit; 9. To execute vouchers in my behalf for any and allallowunces and reimbursements properly payable to me by the United States inClUding but not restricted to allowances and reimbursements for transportation of dependents or for shipment of household effects as authorized by law or anned forccs regulations, and to receive, endorse, and collect the proceeds of checks payable to the order of the undersigned drawn on the Treasurer of the United Statesj 10. To prepare, execute. and file income and other tax returns, and other government repons, applicatlo~, requests, and documents; 11, To take possession, and order the removal and shipment, of any of my properly from any post, wurehouse, depot, dock, or other place of storage or sufe keeping, governmental or private; and to execute and deliver any release, voucher, receipt. shipping ticket, certificate, or other instrument necessary or convenient for such purpose, 12, I direct my attorney not sell any of my household goods or furnishing unless it shall . be necessary in order to provide adequate funds to puy for m)' reasonable living and medicul expenses, I dlrectthat my attorney shall retain all such household goods and furnishings liS my attorney believes ~ may ClllTCntly need or need in the future, In thc event my attorney deems it " ' necessary to dispose of any household goods or furnishings not needed to be sold to mise money for my care and not deemed to be needed by me currently or in the future, then I direct that all such household goods and furnishings be given to the person or persons to whom I have provided that they pass either specifically or as part of the residue of my estate in my most recently executed Last Wi\1 and Testament and that none be sold. 13. To do or perfonn those powers enumemted and authorized by Pennsylvania Statute pursuant to the Probate, Estates and Fiduciaries Code (20 Pa.C,S,A. ~ 5601 et seq.), including: To make gifts or limited gifts; To create lItnlst for my benefit and to make additions to an existing tnIst for my benefit; , To clllim an elective share of the estllte of my degeased spousb; To disclaim any interest in property; To renounce fiduciary positions; To withdraw Ilnd receive the income or corpus of a trust; To authorize my admission to a medical, nursing, residential or similar facility and 10 enter into agreements for my care and to authorize medioal and surgical procedures. GIVING AND GRANTING unto my said attorney full power and authority to do and perfonn all and every act, deed, matter and thing whatsoever in and about my estate, property, and affairs as fully and effectulllly to nil intents and purposes as I might or could do in my own proper person if personally present, the above specially enumerated powers being In aid and exemplification of the full, complete, and general power herein granted and not in limitation or definition thereof; and hereby ratifying all that my said attorney shall lawfully do or cause 10 be done by virtue of these presents. a. b. c. d. e. f. g. AND I hereby declare that any act or thing lawfully done hereunder by said attorney shall be binding on myself, and my heirs, legal and personal representatives, and assigns whether the same shall have been done before or after my death, or other revocation of this instrument. unless and until reliable Intelligence or notice thereof shall have been received by my said attorney. DURABLE POWER OF ATTORNEY: UIIS POWER OF ATTORNEY SHALL NOT BE AFFEcrED BY MY SUBSEQUENT DISABILITY OR INCAPACn'Y. If incompetency proceedings for my person or estate are instituted, I hereby nominate my lIttomey-ln-fact above named as guardian of my person and estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ I ~ day of May, 1993. WITNESS: ~ ~.' ,r.N-r (, 'p~ (;;rA/~~ AL) Me. Shover Social Security No.: 183-12-1372 COMMONWEAL m OF PENNSYLVANIA COUNTY OF CUMBERLAND On this the d, I Sit- day of May, 1993, before me, the undersigned officer, personally appeared Marie L. Shover, known to me to be the person whose namo is subscribed to the within Instnlment, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. , } ss (SEAL) NOIMI'I.!, :il;t.l ~AIST~ KINO, NOTAay PUBLIC C~nLISLE. CUMAEALAHO COUNTY. PA MY COMlllSSlnN F"(MAES JUNr: 27. 191M '.,'.., '~...t.",,~.',I;" ",. 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I 11II) ''''-f ..,...,. , IIIiMllWIII 01 "ltbI;I3t Wt_ If I (hcr;lM I 11..'.....11I ICCCOoftt I .111 1't1:,"t I "110oI'1( IIl1tll'lllll iHwWIf lIl""1111 fIl, kr....1ll Md 11III'I11 ,...,. If lrlr I""" IN 1'1"" III1f11Wl S....1IlI1IC1 .'11 hi' 1Ill,It1I III IN' II IllIl ..wllll,l46ft" .....011 ,.... "l'OIlj, '!,hnOM I"'~ lrC~lr\lIIlII, "I~ I. loll 01 Ilollft, 1.IIIllMll'4l11fl,f'N'oJI,~ .Il~ .'''''"II'IICt ,....... IIl'r_ .IiIWrUIlt "",",1lN ..u.c..1 "''''_1llI tf lhf plllllool 1IIt1 II JOIlI' CiflICll\ M "'.wd 01 I "'" II 1t<f'I1(I'.l 1lI.........WIt"',....,""'...nIOIIIKllllltlllOlaI<li........ I TI",",,"'" ....._lIIitIU. II IIl't~ ... WI """-' ., "",1Il0lll D IIJ CflI 3041 Ill, 1<<...... It "'" IIMI',n.... t1~,. II "..... ifill' iii 01 ill .,,1114 II IIlWIIkcI '1UIlI ~ III I.... ~ l/w '1'611'1I .u,,.,t loW, 1ft 110 "flll Ill, I.,.""tll 0/ 1'1"" 111I1 IIlll11l11 :r::..::. .;:'~ ::n::",~r.'::..r:: ;;11 ,:::~:r "C::-"i'IlI~~~, ~ :.':, ".f~';:'I~",:" o/"'::.~ 1Il':;:~: :r':: "_I". Uti" ~ "11Itdr,.UI rl'lllllll' kc_.1II M "1'1II11II'4 III ltrw...t'JOtI 0I1I1'I1~ IMIlt 1IIl'11lIC,," "11I""'" 'llII Il! ,. J Ill-/; 'iJ~Q INHERITANCE TAX RETURN 't~W~ RESIDENT DECEDENT COMMONW[ALTHOf PENNSYlVArllA (TO BE FILED IN DUPLICATE DEPARTMENT Of REVENUE HARPISfJt6, ~~o~~:'a,0601 WITH REGISTER OF WILLS) COUNTv CODE vEAR ! """:i~~?~;c~;:~\~;'~;I~'L~NOMIOO~i'~:'::~iDr'''i ...... "OA.1(O'. """ [0. "'."'''~~:;.~~~~~~''~~~I~rlve _~__ .2!.~~~2-.1~72...__,,~aY~~.9~_4n~~.' 2~, 1913 CO""L, ClllTIb.er.1!l.!!L_______..._.___ ~ IXI 1. Original Rc~u'n [J 2, Supplnmcnlol R.,,,," [) 3, Remainder Re,urn <VI Ifor dale, of deolh prior 10 12.13.821 ~iftl [J 4, limil.d ElIole I] 40, Fulur. Inl.rell Comproml.. [) 5, Federal ElIale Tax 5lil9 Ifar dale' of d.olh ofter 12.12.821 Rnlu," Required ll;1Il Ii() 6, LJe,edenl Died Tellal. IJ 7, De,eden' Maintained a Living TIU,I .Q.8, Tolol Number of Safe DepOlit Boxe, < IAlloch copy of Wili) IAlloch copy of Trull} .----- ALL CORRESPONDENCE AND CONF,tDlNTlAL tAX 'INFORMATION SHOULD BI DIRECTED 10, NAME - COMPlET MAILING ADDRESS I R!V.llOO E>. (12,08, ~ " ,J r~i, I ' (( 1. Real E.lole ISchedule A) { I}"" ,.,,,,,,,,.___l!Q, o.Q.O,.1)0 __m 2, Slack, and 80nd, (Schedule 81 ( 21 _."".,.,_ _._. .",.""___,,,"',,__ 3, Closely Held Slock/Parlnershlp Inlere" ISchedule q (3) ..",,_....._,_.._..__ 4, Marlgoge' and Nole, Receivable (Schedule D) ( 41 .___,,_____ 5, Cosh, Bank Deposill & Mlsc.llaneau, Personal Prap.rlyl 51. 7,154...l!L... (Schedule EI 6, Jainlly Owned Prop.rly (S,hedule F) 7, Tran,fers (Schedule GllSchedule LI 8, Talal Groll Allell IIalallin.. 1.71 9, Funeral Expen.e" Admlnislrallve COSII, Misc.llaneou. I 9) Expen,e, (Schedule H) 10, Debl., Morlgage Liabllitle., LI.ns ISchedule II II. Talal Dedu"'on. (ta,alline. 9 & 10) 12, Nel Volue of Ellal. (Iin. 8 mlnu, line 111 13, Charltabl. and Governmenlal aequ.," ISchedul. J) 14, Nil Val". Subl.clla Tax (IIn. 12 mlnu.lin. 131 15, Amaunl of lin. 14 lax obi. 01 6% rat. (Includ. value, from Sch.dul. K or Sch.dul. M,) 16, Amaunl of lin. 14 laxabl. at 15% role I'nclud. valu.. lrom Sch.dul. K ar Sch.dul. M.} 17, P,'nclpallax duelAdd lax fran> line 15 and from line 16,1 18, Credlll Prlar Paymenll Discaun' _..QJlH&L_ + ~!.g&L-. - _'____m____ ~~ glc OZ u2 Robert M. Frey TEL OHONfNUMifR----- ...L 717 ).=, 2~3~5JI38 Z o S E ~ Z o ~ !; ~ o u S i!. FILl NUMBIR 21-94-486 . NUMB.!R 5 South Hanover Street Carlisle, PA 17013 0" :n :Uro ~'*f \r: III :,J ""1 " rL , ill . , ," :''.(''1 .....1 , (') :;'!(') (II'.... "" .~ ,'j 161 24,446.76 I 7) _______,,,,___ '.J 1 81 111 ,600.86 17,286.01 (101 (15) 94.314.85 (111 (12) (13) 114) M ,06. 17,286.01 94,314.85 94,314.85 5.658.89 (16) M .15. (17) Inlerellt 19, If line 18 i. greoler Ihan line 17, enler Ihe diHerence an line 19, Thl,l.lhe OVERPAYMENT, IiIg] (181 ____ (191 __.___.., 6,096.94 438.05 ('INk tWIll' l' you Ole 'N1Ul'\ling (1 ,('fund of you, ovcrflOVlIlttnl, .J?..~. March b'AfC'''''- , 1995 20, If line 17 I, groater Ihan line 18. enl.r Ihe difference an line 20, Thi. I. the TAX DUE, 1201 _'''_,_u.__'''''______"" A, Enler Ihe In'er..1 an Ihe balance due on line 20A. 120A) ___"'__""U.hh"__"__""_,,,, B, Enler Ihe 10101 of line 20 and 20A an line 20B, Thi, i"he BALANCE DUE. 120B) ,_..____"_..""".",..__..........,, Mak,! Chec.k P~vabl..IOI R'BI~t..r of ~IIII, A~.nt " " ~ ' . .81 SURI TO ANSWIR ALL QUISTION~ ON RIVERS. ltD. AND TO RIQHICtc MATK.... : ,:: Under plInalli.1 of perjury. I dildo,,, thaI I have olComlned ,hi, r,lurn, Including accompanying I,hedulll1 and Ilalemen", and 10 th, bell 01 "'I ~nowl.d9' anrl belill[ It 11 IrulI, correcl and complatG, I declare thaI all reolettale ha, boen reporlod at Itue markel value. Declaralion of preparer other than ,h. p"rlunol repreleotollvo II baled 00 olllnformolion of which preparer ho, any knowledge. JiGNATuRE Of PERSON RESPON"SiiITT60illNQIf[lUItN --- AODRgS~'-~"-'---' __m..._,_.___,. -'--'--.-,-.---.------- o"4Tr----------------.., h' /// // .,' ~R~~"",IAjIV' ._ .2,~~,,~?lbHdo, Mcehanlesbur~, PAI7055~. _.m_.,p1~-4r. 5 S. Hanover St., Carlisle, PA 1'1013 , 1995 March tlU(}.l L I!nLl!J.lENT CHARQ-i!S JW. TOlAIIaIodloIool'l CCIInm, be4td ClIl "'loll, ' OI~"on of COl'IlTVutln (11fIf 100) U I\lJ",WI " . 10,000,00 .. . 0,00 , . ..~.. ~4'A '01 ." 'OJ 1004 Cor1VMaIQ(l!i&ld It Stm"'lfOl '" .~...~,"'.9.9ft1~1I9.n)YlIhl.\llA.I",,;,;, "..'. ",'., ",,' "',," .',1" ",' (Mort~Qt AmI 14,000 (0) Toljl ctt4fg..,l~1 8011l1fough811: &01 totn Ot1lliNIbOn Fto 1.00 .. Hart Mortgag. Corp. &02 lWl~1 .00 " &03 ApplllUl FM kl R.al I.Ut. Apprahal Sp.o. 804 CrlOl! RtpOr1 kl Penonll Rlporting &O~ ltndtf.lr.sptcllOl1 Fee kl 80& MOr1g.Qt lNu/lIlct APflIlI:.lllJOn Fee ~ 801 .....t.ttc:>IlonFM kl eoe Applioatlon I.. to Hart Mortgag. Corp. 8l>> nat. Bond. Proo...lng he to Hart Mortg.g. COl'\l. 110 AIIol'thatlon !.. to Bart Mortga". Corp. SIl rlo04 C.rt to Blu. Rank, P.O.C. by Hart Mort".". Corp. ill9lJIIrIt,BiWJInlI'1~J9J'.:l!Ill.Il,~',""J.", ,;"",.1..,;, ,',,, ",., .. DOt In\ffMIFrom :n-Ja=-Y5 kl 31-J'IQ..n. 17.23310 jl4ld.y. 802 ~geINUrI/'IOtrrtmlumlo/ 13 ~lo CD Capltal Mort gag. In.. D03 Hu.an:llnlUranotPrtmlurnlot 1 VNrtlo Motorht. 10'. Co.. (UOe) ~ ~~~ .., ~JOI"~k:i~~iJ(l!!II!ilJI!llMItlM{,. "', ",c,lWf 110.00 P.ldftom Dorlo"tf'. Fund. .1 61tUemenl "..; ,~_u__.. ",".,',,' " . . '. P'~No~ P.ldFrom SlII.r. Fum~..1 &.tlltn.-nl ,100 '01 '02 70J 70< '05 "0 101.0.0. 0,00 ~50 P,O,C. 53 P.O.C. 10 p.o.e. 300.00 10.00 .i~.....n.:';'..\.i",: ,lIi!l .., ." 80J ... .., BOO 807 BOO ... 01' ." .WuN...fl( ","';":I'Lt\~)~.lJ.i.:.,; ~,I~...\oi.iJJ..':H U,17 1,110.00 P.O.C. 1001 Hulrd ~I/Jrlfll:t 2 fT'I.)t . 1002 Moog.Of INurlf'(f 2 fT'I.)t . 1003 CllyP~IlX" 12"..,. 0 l()O.l ColXlty proptrty llx.. IMI . l005NvvAJ~ rMIO looe tool 0 lcx)l SdlooIw.. 1IMt 0 1000 IMt 0 ~Al'IIM~'J_i..;j""".I.,'..:.........1.....\.;/.,.hJ,\~Jh;~,*,~~;Li~".~.-",~",; 1.I..:..ll:.:J~;.i'-"!""'ftl:..\\o...:,.;,,' 110ISl~IOfc:toelnQ'M ., 110:1 AbtII'lCUtllJu..1ttl 10 1103 TllIt exarNnlllon 10 1104 TltII......,/IrIOIl*IOtI kl 111)$ Oocumtnt PftplllllOn to llDe Nol&tyltlH to 1101 A/tomey'l... to (~udM Ibovt ,..,.. nomb4rt l10e TIlIt 1I'$H&noe (t.'doo..lbovt It~ IIUl'TIbtIl l10e LI/'Idt(ICovIIIQt 11 to 0wnIrI CoYI~gI 1111 '17.33 .~..U UG,17 Pllrronltl ptlroot'lth PIt month PI/month pol month PfrfT'Qf\lh PlI month t5..u perINolll ,.'.:....,:!.ai..,. ~ 'r.y . TillY, Attorney. at Law I H, 000 1'0,000 1112 1113 ;'M..~1og MI1<l TIM4I.<<RI*1I'lII;;,'i~.",,,:., . , , : "'J.:,"ll.,\o/,) .,' . '10' -IYJ"'" 0o?<I U~.OO "oni'IOIlI.OO, 1m Cffy/oountyf.tanv. Ottd "00,00 Mortg'gI,. UOO SlIlltblllatTllI: 0Md "00.00 ; Moltg'gI. t204 hoording AlI1;nMDt of Mortgage 110' '. .'.:, '" , .,'"J"l...:,.. AlI4.... . ,1tllta.ilIlho111!1.Mlll1II1\11 Q/!II8M1 ;,'.. 1)018l1f'1ty to 1302PMl~ 10 1303 Curr."t t"'M clue horn 6orfo......IISflllr 130< 1~ 'lO<I 130' '401) Tolllllletlltmen\ Chllg.. (ont" onlln..l03, 8tcllon J ond 602,8tctlon K) ;jl."d...,:;I~..i'.....; ..:.".,,,'1",..'........ ," of ' ;1; ,'" ",., :IQP .., "" i03 ... iOIS ", ". "",;'." :' " " 1':'" ,ij:"..~l\'J,..\:J,W, ./,:"~;1,4.,.t\~J'\,,,~, 'VY 36.16 100' 5.... ,~ ~O~. 41 1003 ",0< '006 '006 '007 1006 :'e'i "J' ,', '", "'" ItM .1u":"\!'.!l .-.l'_'\,J'aiJ '.n\..li.'",_~~__ . Jrf '101 I1Da I10J ,,0< 11~ "OIl 1101 40'.'5 513.00 ..',.k"tl..i~.t!:., ...J.,. 36.00 '00,00 12.00 ,,'" '~,..,,~ '..., n'.n 3,eU.51 11011 1100 1110 1111 1112 1113 . ' ~~,;"",,,,"U:~,\.~lII .O~.OO '10' ,m 1200 ,10< 110' ,'190 130' 130' 130' "'" '305 'lO<I 1:\01 '4<<l .'...,1."., '.".iJ..I.'_' ................. ..,..n............-.,;"" '00,00 .. .-, '. _rV.IS09 ".111-1'1 'I\'J~& 't.fIMf COMMONWEAUtI OF PENNSYlVANIA INHERITANCE TAX RETUPN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY L _ _ ._,.,uuu___L NUM:~~~9~_4~___ - ESTATE OF MARIE L. SHOVER Joint '"nont(')1 ____NAML__,__ _______~_~p_~E_S~_.____ A. Alfred Shover 281 Lelb Road Mechanlcsburg, Pa 17055 RELATIONSHIP 10 DECEDENT Son B. C. Jolntly.ownld prop"rtYI ITEM LEnER DATE FOR TOTAL VALUE DECO'S DOLLAR VALUE OF NUMBE JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST TENANT JOINT 1. A 5/11/8 Bal. Farmers Trust Co. checking account #8-40416 5,642.38 50% 2,821.19 Accrued Interest to May 20, 199 3.34 50% 1.67 2. A 1/2/80 Bal. Farmers Trust Co. savings account #1-3J.2441 43,181. 54 50% 21,590.77 Accrued Interest to May 20, 199 66.25 50% 33.13 TOTAL IAho enl.' on IIn. 6, Recopllulallonl $ 24,446.76 ----_._,------_.__.....-._-_..~--'----_...._,. ,-.-..-....-..,-. .-",.- .....,. .-..-----.,-.......-,..-, .._-- --- -,-_... ..-..--,.......----..- (II more 'poce ,i, o..d.d inlorl oclcliliono/,h.." nl,om. 'ize) ~~ COMMONweAlTH 0' peNNSYLVANIA INHlRlTANCe lA' mu.N .ISIDeNT DeceDeNT SCHEDULE H d PUNERAl EXPENSES, ADMINISTRATIVE COSTS AND MISCEllANEOUS EXPENSES Pl.,!'.. Print or Tvp. ilV.UlllJI. (7,111 ESTATE OF MARIE L. SHOVER 21-94-486 ITEM NUMBER DESCRIPTION AMOUNT 1. Pun.ral Exp.n..., Karns, food for funeral luncheon Clergy for funeral services Hoffman-Roth Funeral Home, hairdresser and death certificate 94.10 250.00 30.00 A. B. Admlnl..rallv. Call. I 1. P.rsonol Representative Commlulons 176 34 -9406 4,357.70 Social Security Number af Personal RepresentatlvII Year Comml..lons paid 1995 2. A"orn.y Fe.. 4,357.70 3. . Family Ex.mptlon 0;00 Claimant Relationship Addre.. of Claimant at decedent's death Street Addr811 _ City State Zip Code 4, . Probate Fe.. 243.00 C. MI.e.llan.au. Exp.n"'1 1. Cumberland Law Journal, advertising Letters 2, The Sentinel, advertising Letters 3, Tamdot of Harrisburg, account 4. Carlisle Memorial Service, engraving S. Mac Shover, mower repairs 6. Charles Penner, trash Clean-up 7, PP&L, electricity 8. Church of God Home, nursing home care 40.00 62.12 26.35 65.00 20.65 50.00 36.16 1,968.93 TOTAL (Also enter on line 9. Recapitulation) ~ (II more .pac. I. n..d.d, In..,' additional .h.... of .am. .In.) , fJ,1.o, 0:',(( t 'I'll, V),) I l ,J I / II ),1 '}.', 1'1, /1 '/ (, !/ R~~;O~~E~~T"~ P~~~Vl~A~~:94_1 DEPARTHEHT OF REVENUE NOTICE OF INHERITANCE TAX 'UREAU OF IHDIVIDUAl IAXES APPRAISEHENT, ALLOWANCE OR OISALLOWANCE ~miS:~:~~lpA 171'0-0601 ' OF DEDUCTIONS AND ASSESSHENT OF TAK ESi'Al'roF--stIlWE'r-=~-'1.ffiitrC '-'-c- '=~-'----FI LE NO; DATE OF DEATH 05-20-94 COUNTY ACN 101 'y !v o v'-. V DATE 05-15-95 21 R;04Ilr CUMBERLAND REGISTER OF WILLS CUMBERLAND CO COURT CARLISLEOPc'l 17013 C ,'; 1_ '. Anounf' R~nilt I CHANOED " , ,1 0', NOTE, TO INSURE PROPER CREDIT TO YOUR ACCDUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAK PAYHENT TO THE REGISTER OF WILLS, HAKE CHECK PAYABL E TO "REGISTER OF WILLS, AGENT" REMIT PAVMENT TO: ROBERT M FREY 5 S HMIOVER ST CARLISLE PA 17013 HOUSE II, CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ R"EV: i 5(it - Eif -A FP- - f i '2-: 94 T -tioYi Ii r -of: - INHEiii f AN-c E - Yi. X -;Ii> Ii R r; is E HE ti T ~ - -A [, rowA 'N-c E - 'iiIi - - - - --- - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SHOVER MARIE L FILE NO. 21 94-0466 ACN, 101 DATE 05-15-95 TAK RETURN WAS, I X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN 1, Ra.l Est.t. ISch.dul. Al 2, Stocks .nd Bonds ISch.dul. BI 3, Clos.ly H.ld Stock/p.,tnl,shlp Int.,.st ISchadul. CI 4, Hortg.gls/Not.s Rlc.lv.bll ISch.dull 01 5, C.sh/B.nk D.poslts/Hlsc, P.rson.l P,oplrty ISohldul. EI 6, Jointly O.n.d Proplrty ISchldull FI 7. Transflrs (Sch.dull Q) 8. Tot.l Ass.ts APPROVED DEDUCTIONS AND EXEMPTIONS I 9. Fun.ral Expans../Ad", Cost./HiiD. Explns.. (Sohedull HJ 10, Dlbts/Hortg.g. LI.bllltl.s/LI.ns ISchldul. II 11, Tohl D.ducHons 12. N.t Volu. of Tox R.turn 13, Ch.rlt.bl./GoY.rn~.nt.l alqUllt, (Sch,dull J) 14, N.t V.lu. of Est.t. Subjact to T.x III 121_ 131 141 151 161 171 60,000,00 ,00 ,00 .00 7 , 154 , 10 24,4~6,76 ,00 (81 111,600.66 17.?R6,01 94,314,65 ,00 94,314,65 If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 16 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAXI IS, Anount of Lln. 14 .t Spous.l r.t. 1151 1&, Anaunt of Lln. 14 t.x.bl. .t Lln..I/Cl.ss A r.t. (1&1 17, Anount of Lln. 14 t.xsbll .t Coll.tl,.I/Cl.ss B ,.t. 1171 18. Prlnolp.l T.x Du. NOTEI TAX CREDITS I PAYHENT DATE 06-16-94 .~ RECEIPT NUHBER -MM9l2635- -L DISCOUNT I.) INTEREST (-) 262.94 191 1101 17,286,01 .00 1111 1121 _ 1131 1141 ,00 5.658,89 ,00 5,656,69 6,096,94 436,05CR ,00 --- 436,05CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST, IF TOTAL DUE IS LESS THAN II, NO PAYHF.NT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS, I ,OOK'OO, 94,314,65 X ,06, , 00 X ' 15, 1181 AHOUNT PAID 5,614.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE RESERVATION, E.tat,. of d,c,~.nt. dvlng on or be for. Daceab,r 12, 1982 .. If any future Jntara.t In t~, a.tata I. trln.ferr.d In pa.....Jon or .nJav.ant to CIa.. a (collat.rall bln,flclarla. of the d.c.d.nt aftlr th_ eMPlratlon of anv a.tat. for life or for v..r., thl Co',onw.alth hlrauv aMpra..ly re.orv.. thl right to appral,. nnd a..... tran.f.r Inh.rltano. TIM" at thl lawful Cia.. II (collateral) ratIon anv ,uch futur. Inter..t. PURPOSE UF NOTICE I To fulfill the requlre..nh of SaoUon 2140 of thl Inherltano. and E.tate TolC Aot, Aot 22 of 1991. 12 P.S. Slotion 2140. PAYHENTI D,taoh tha top portion of thll Notlca ~nd .ubalt with your paY'ant to the Rlgl.ter of Will. printed on thl rlverll ,Ido. -.Hake chlok or 1II0nly order payabll tOI REGIStER OF NILLS, AGENT All paY.lnt. r,cIlvld ,hall flr't ue appllld to any Intere,t which lIIay b, dUI Mlth anv r.a,lndlr applied to the taM. REFUND (CR)I A refund of a talC crldlt, which was not requI.ted on thl TalC Return, Illy bl r.qullted by cOIIPhtlnll an "Application for R,fund of Plnn.ylvanla Inhlrltance and Eltutl TaM" (REY-I!I!). Application. arl avallabla at thl Office of thl Rlgllter of Will., any of thl 23 RIYlnUI DI.trict OffiCI', or by calling the .p,clal Z4.hour an'wlrlng ..rvlc. nu.ber. '~r for.. ordlrlngl In P.nn.Ylvonla 1-800-!62-Z0~0, out.ld. rann.vlvanla and within 100al Harrhburg ar.. (7171 787.8094, TOO' (711) 712'Z2S2 Ulaarlng I.palred Only). OBJECTIONSl Anv party In Intar..t not satllfled with tha IlIppral....nt, allowancl or dllllllowanu of dlduotlon., or au....ent of taM (Including dllcount or Int.ra.t) a. '~own on tht. Hotlcl .u.t obJ.ct within .Ixtv (60) day. of r.c.lpt of thll NoUol bYI '-wrltten prot..t to thl p" n.part..nt of RIy.nu., Board of ApPlal., D.p," Z51021, tlarrhburg, II" 17128-1021, OR ..Il.ctlon to have thl lIatt.r datar.ln.d at audit of thl ~coount 0' thl p.rlonal rapr...ntatlv., OR ..apPlat to thl Orphan.' Court. AO"I" !SIRATlYE CORRECT IONS I Factual error. dhcol"rad on thll a..en..nt I~culd b, addr....d In writing tOI PA Oepart..nt of R.v,nu., Burtau of Individual Tau., ATTNI Po.t AIt.....nt R.vl.w Unit, n.pt. 280601, Ilarrltburg, p" 17128.0601 Phon. (717) 787-6S0S. 5,. pag. 3 of tha bookl.t "Inltructlon' for Inh.rltanca TaM Rlturn 'or a R..ld.nt D.ced.nt" (REY-ISOI) for an IMPlanatlon of ad.lnl.tratlv'ly r.orr.otabl. trrcr.. OISCOU~TI I' anv talC due I. paid within thr.. (!I calendar .onthl aftar thl d,cldant'. d.ath, a five plrclnt (S%J dl.oount of thl tax paid I. allow.d. INTEREST I Intl,,1t It chargld b.glnnlng with first day of d.lll1qulncv, or nln. (9) lonth. and one (I) day fro. the dati of d..th, to thl dati of pay..nt. Tax.. which blu" d,llnqulnt b.fora January I, 1982 bur Intare.t at the rate of .IM (6in perc.nt ptr annul caloulaUd at a dallv rat. of ,000164. All tu.. which blca'e dlllnqulnt on and !Sfter Januarv 1, 1952 wlll blar Intlr..t at a rat. which will yarv frol cnl.ndar Ylar to calandar v.ar with that rat. announcld by the p" napart..nt of RIYlnU', Thl applloabl, Int.,..t rat.. fOI 19SZ through 1995 arel '!!!! Inter..t Ratl Dally Inter..t Factor !!!! Intlr..t Rata Dally Int.r..t FllIctor 1982 20~ .000S48 19111 9% ,000247 19U 16~ ,000438 19118.1991 lI% ,000301 1984 ll~ .000301 1992 9% .000247 19ft3 13% .0003S6 1993.1994 7% .00019l 1986 10~ .000274 1993 9% ,000247 "'nttrOlt l. oalcul.t.d a. followlI INTEREST' BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST fACTOR "Any Hottc, I..u.d aftlr thl taM baco... d,llnqulnt will refllot If. lntlr..t oalculatlon to flftlln (IS) day. b.vond the dati of th, a""...nt. If paYI.nt I. .ad. aftar the Intlr..t co.pututlon date .hown on the Notice, additional Intlr..t IIU.t b, caloulat.d. PAMNT. Oltech the top partion of thll NoUet end lubIIlt with your PIYltnt ladI PlVlbl, to the "HI and eddr... pr tnti'd on the rev.r.. It". If RESIDENT DECEDENT Ilkl cho<k or 110M. ord41r p..oblo to. REOISTER OF WILLS. AGENT. If HUH'RESlDENT DECEDENT Ilkl oho<k or Ion.. order p..lblo to' COHHONWEAL TH OF PENNSYLVANIA. All pavant, recl!v.d shlU ba appUtd flrtt to any Int"..t whIch ..y b, cIut with any r...lndu "Jllt,d to tM tax. AEFlH) (CA)1 A r,'\N of . h_ credit, Nhlch .,11 not r.qullted on the hI( Rtturn. ..y be r.queltld bv cDlPletlnt In "Appl1cat1on for A.food 0' Pem.ylvanll tOO'rUMe. and Ettett Tax" (REY-UU), Appllcltlon. .r. IVlll1bl, It the OfficI of thl A,gl,t,r of Willi, any 0' thl 23 R,vlnot DI.trlct Offlc,. or frol thl Otplrtaent" 24-hoUr an....rlng ..rvlcl IlUIIbtr. for 'or.. ardulnlll In PIMsvlvanl1 1-800-36t"2050, outl1dl PIMIylvlnl, and within 10011 Itlrrllburg Ir.. (717) 787-8094, TOOl (717) 112.2252 (H,.ring I~.lr.d only), REPLY Tal Questions r~rdlng .rror. contaIned on thl. notlcl .hould bl .ddrl..1d tOI PA O,plrt-.nt of AIV.noe, lurllu of Indlvltk,.1 TaXII, ATlNI po.t A.....Mnt Alv).w Unit, n.pt. 280601, ttlrrhbura, PA 1712.~0601, phone (717) 767.nOS. OJSCOUHlI If InY tlX due 11 Plld within thr.. (S) cIllnd.r tonthl aft.r the dlc.dlnt'. d..th, a flv. p,rctnt (SiC) dllcount of thl tlX Plld I. allowed, INTEREST I Int.rut I. charged begInning with fir.t dlY of d.lIn~y, or nlnt (9) looth. and Ontl (I) d.y frOll thl dlt. of death, to the data of Plvaant. Tlx.. which beo... dtllnqutnt boforl Janu.ry 1, 198Z b..r Int.ra.t at thl rlt. of II_ (6~) ~.rctnt p.r .nnuI ellculltld It a dilly rlt. of .OOOI~. All tax.. whIch bee... delinquent on and Ift.r Janulry 1, 1912 will t.lr Intlr..t It a ratl which will vary frol callndar y'lr to c.llndar y..r with that rltl announced by the PA OIPlrtllnt of Alvenut, The appllctbl. Intlr..t rlt.. 'or \98Z through 1995 Irll V..r Intllrllt Alt. Olllv Intlr..t FlGtor Vllr Intlrllt Alt. DillY Int.rllt rlctor 1962 20X .00DS46 1967 9X .ooom 1965 16X .00D456 196'-1991 IlX .ooD5OI 1914 IlX .0005DI 1992 9X .0002<7 19U UX ,OOOS56 1995-199< 7X .000192 1916 lOX ,DDD274 I99S 9X .ooom ..tnt.rut I. c.lculatld I' follow'l INTEREST . BALANCE OF TAX UNPAID K NUHBER OF DAYS OELINQUENT K DAILY INTEREBT FACTOR ~-Anv Notlel luuld Iftlr thl 11M b.COMI d.lInqulnt w111 r.fltot '" tnt.rut a.loullUon to flftHn (5) diU bevond the dltl of thl ........nt. If P'Yllnt I, .-de aftlr the Int.'I.t c~t.tlon d.t. shown on thl Hotlel, Iddltlonal Int.rllt ....It be olloulltld.