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HomeMy WebLinkAbout94-00487 ":\ '" H' I , " !, " ',' '" I"'" '\.1' " ! ',,' ,.:' .'.' .,' ".' , '" " .' ., H':"I :.\:; \':>"''; " ';'.',':,,11,'1."1 [ll'II.','!"1 ' . " J, ' I' 1\','.'" """"" '" ,:1' , ' ,,' '" \ I, ~ " '. :,I,'t,:' , '". '.' , . ,. ~ \; .',' ': ' , , ' ,.']; , '.', ,\....1:,. p ,'I, 'i' :,'\:: ,. I . t', '~~'" . " :1,fi'I' ';( 'I' ':", .1 .::',,\:\""'l,l' If' 'I., :,'., "" ~,~::> "',' ;'11' ",1',.. '!" .,'1' .' I),; :,::,',.1 " ,,'II:!,, . ~ I" ;, j.;" ,',1,,' I',', , \: ~'."<': ,;\, 1,""- 1", '.,,:11 f:, . 1:," I,",' '.'-" ',..,. '::.'I'I!\-i/,'I'. , \. ~,':\/<:': ,':!',':", I,l..", '..',' " " I', "1".1 ',"':1' .' , .f:" " iI,,;, ">1 ,,' ;'," ~ '" ..' " i, ,! ,"/,: "II' j' "f\' ','(, ',', '!I.";',', '...; '~":;,' ;' " " ,:.\.1.' , ' 1,]" ,~: !,' "'-,,', '.\:,,;, '. .~! ", 'S', ~ '.':'1. ,I . .~, I"", .., ,l:, , '. 'I,;).' "It: .. '1, ,,',:'(.:, " i:, .::,< '"I', " r", ':'.:\','.'.... ) , : '~;' ,.~., L ,,:'. " ". ,. , 1,1. ,',' \.- .1" ,:',' . ., I.'. 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". \,1:;1, I, , ., '" '.': ..t,'!' ',:~; ~';: '\' ,i,;" '. '. ,. " l. ,'I. :,';",1',1' , "",,1 . '.' ':, .',,\ " " 'I" " 'I,"J" , I" l'" "",' 'iI ! 1: I' ',',' " ve PETITION .'OR PRODA TE and GRANT OF LETTERS dl- q'l- iff? Estate of lJCMARD D~ CCGl\!'l____, also known as No. To: Register of Wills for the . Deceased. County of Cumbprl 'Inn In the Social Security No. 1 Rl-?('- '11 ~(, Commonwealth of Pennsylvania The pelltion of the undcrsigned respeclfully represents that: Your petitloner(s), who is/arc 18 years of age or older an lhe exec III r;L.lc 1- In the last will of the above decedent, dated ___ /1\.u.gllS"L 1 7 and codlcll(s) dated 1Il/"____ named , 19..B.R- (slate relevant circlInulanccs, c,g. renunciation, death of executor, elC,) Decendent was domiciled at death in Cumberland County, Pennsylvania, with b is last family or principal residence at 1009 Rockledl}e Dri ve. ('~rli,,1p, Pl\ 1701'1 , (11\1 SUCCI, number and ffiunclpalllY) ~)u~ M,JJIJ", Twf ~. Deeendent. then 86 years of IIge, died April 29, . 19 94 at 1nnq Rnl"k1Pi1gp nriITp, ('~rli,,1p, p" 17nl'1 . Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execulion of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: N/A Deccndent at death owned properlY with estimlllCd values as follows: (If domiciled In Pa.) All personal properlY (If not domiciled In PII.) Personal properlY in Pennsylvania (If not domiciled In PII.) Personal property In Counly Value of real CSlate in Pcnnsylvanla situated as follows: All entireti~opertv $ 1 '1n,nnn nn $ $ $ WHEREFORE, petltioner(s) respectfully presented herewith and the grant of lellers theron. reguesl(s) the probate of the last will and codlcll(s) Testcurentary (testamenlary: admlnl,trallon e,l.'.: .dmlnlsualloa d.b.n.c,l...) i ,,~ '~ ~ ~l !~ i'o a iil /"', /:1, '-l"<V""'~ ~C~4~ C~r'<-- E eanor Claytol)' c~an . 1009 Rockledq Dr ve Carlisle. PA 17013 '11? ./.~ It 3 ~ 13,'1) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH Of' PENNSYLVANIA } ss COUNT\' OF CUNBEP,LAND The pelltloner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and eorreel to the besl of lhe knowledge and belief of pelltioner(s) and that as personal represen. tatlve(s) of the above decedent petltioner(s) will well and truly administer the estate according to law. Sworn to or affirmed f,nd SUbscribCd~' /-;-'/J>-'<"'''' ('i,,~..,~(.r<<. d.,,,.. ~ bcforc me this 20 H day of _ -m 0'1f101" _ChlYto1 ~lL~-I' -:. . { dU-t,,(L, ~( T~.)- rt-y MARYI C. LEWIS Reg/sre, ~-rJ- ~ I {{ -, ,)f/(-- rl No. . 21 . 94 - 487 Estate of HCMARD D. COOAN , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW May 31 , 19~, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated AUQUst 17. 1988. described therein be admitted to probate and filed of record as the last will of HOWARD D. COGAN and Letters Testarrentarv . are hereby granted to Eleanor Clayton Cogan . FEES Pr~bl\te, Letters, Etc. ...".... $ ShortCertlficate~( 1~......,... $ Ren!jnclatlon ................ $ x-Pages 15. 00 JCP $ 5.00 TOTAL _ $ JQQ.oo . Flied .. ..~~Y..~1,..mL.............. 235.00 45.00 \ 'IUva!1.~~ !\lflller of I. MARY C, LEW;r ,,~JL~ Tay10 P. ATTORNEY (Sup. Ct. 1.0. No.) Andrews 10 15641 78 West Pomfret Street, Carlisle, PA 17013 ADDRESS 717-243-0123 PHONE no , :0 r; r VI ~'d <I' Jr. , (, :.:'( , , r,\ l);l , :lJ i 'i) C i;' "', , .\ ,"1'1 ,i'" i Letters and order put .In attorneys file In Prothy, on 5-31-94, 1 " J c:: III \ (J 8' 1 u " r) I . 6 CI J 11 III ~ .-. :z: . , . '. . W,T WILL AND TEST~ ~ HOWARD D. COGAN I, HOWARD D. COGAN, of South Middleton Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke any wills previously made by me. lTEH I: I direct that all my just debts and funeral ex~enses, including my grave marker and all expense of my last illness, shall be paid from my residuary estate as soon as practical after my death as a part of the expense of the administration of my estate. ITEM II: I bequeath my automobiles and personal effects, suoh household goods, if any, as may be my individual property and not the property of my Wife or owned jointly by me with her, and other tangible personalty of like nature (not including oash or gecurities), together with any existing insurance thereon, to my Wife, ELEANOR CLAYTON COGAN, if she survives me by thirty (30) days. Should my Wife, EI~OR CLAYTON COGAlI, not be living on the thirty- first day after my death, I bequeath such tangible personalty and insurance thereon as set forth in a separate memorandum, which I shall place with my will or deposit with my attorney, to the persons thereon designated. Should I leave no such memorandum, or with regard to such tangible personalty not referenced by suoh ~~~~~:~~"~~J.'j).\'~~lttoi.'Y~""'~""'"""rtJ'.,l(~.1Jq;~.,I';','\,M."'~'~',"'",' '.' -", "',~-P::Tr~~,17~.7~"'117""'~"-"~,~ , '.\ " ,,:' "-"f'\, .' ",/J,:\, ,1 '.' , ' .. ,,', J' ,', ,.oJ, .. I,. ",' r,. ' , '..!, , '.; I , } ~ J t:: III (.) 8' u I " . ~ Q '0 J ~ III ~ ::r: .- memorandum, I bequeath such propet'ty to such of my children, JILLIAN COGAN ROBINSON, and BRUCE CLAYTON COGAN, as are living on the thirty-first day after my death, with due regard for their personal preferences in as nearly equal shares as practical. My Executor shall sell such articles as are not desired to be received in kind by my children and the proceeds of such sale shall be divided equally betwen my above-named children. ITEM III: I devise and bequeath the residue of my estate, of every nature and wherever situate, to my Wife, ELEANOR CLAYTON COGAN, provided she shall survive me by thirty (30) days. Should my Wife, ELEANOR CLAYTON COGAN, predecease me, or die on or before the thirtieth day following my death, I devise and bequeath the residue of my estate, of every nature and wherever situate, in equal shares, to my daughter and son, JILLIAN COGAN ROBINSON and BRUCE CLAYTON COGAN, if living on the thirty-first day following my death; and should either of my children not be then living, I devise and bequeath his or her share to his or her issue, per stirpes, living on the thirty-first day following my death and in default of any such then living issue, such share shall be added to the share for my other child. If neither my Wife, nor either of my children, nor their issue, shall survive me by thirty (30) days, I devise and bequeath the residue of my estate, of every nature and wherever situate, to my Daughter-in-law, NANCY WINFIELD COGAN. 2 . ' t ~ J ~ 0> r.? 8 r ~ . Cl ~ '0 i ~ + g - ITEM IV: All Federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this will including any interest or. penalty imposed in oonnection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate without apportionment or right of reimbursement. !'rEM V: My Executor shall have the following powers in addition to those vested in him by law, and by other provisions of my will, applicable to all property, whether income or principal, exercisable without court approval, and effective until actual distribution of all property: A. To retain any or all of the assets of my estate, real or personal, including any shares of stock or other securities I may own of the corporate fiduciary or its successor, or of a holding company controlling the corporate fiduciary or its successor, without restriction to investments authorized for Pennsylvania fiduciaries, as she or it deems proper, without regard to any principle of diversification or risk. B. To invest in all forms of property (including stock or other securities of the corporate fiduciary or its successor, or the holding company controlling the corporate fiduciary or its successor, and common trust funds and mortgage investment 3 \' , '. , IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, oonsisting of five 7.... 1 - (5) typewritten pages, each identified by my Al ~-\- signature, this day of .1988. I I --:--... ( \..,.,~~ r~^,) ....) D. e1-).l.w" Testator (SEAL) Howard cogan, " I.' ,,; I' " ,,, " , ~'l " ,. " : , 1'1 " " : " " I. " " " ,.. ,Ill " " . , , I' f' , " ;".1 " " " , " " I \ .' , " Ii " " " ," " " " n,' I,; " I, I. I; 1,.'1. , ,'", I , , " " '" " II,; , . 'i, " ,. , ", Iii , " " I' . " , ,',' , " , I" " " " " i, " , " " " i, " " " " It" l'J ,,,,' " /, ,. . 1<' " 'j, . , 'I " , " " " , " 5 ,. I,' ; ,'t , , COMMONWEALTH OF PENNSYLVANIA) COUNTY OF CUMBERLAND SS. WE, Howard D. Cogan, Taylor P. Andrews, and 0.::\ (''\ <, ' , _..~ \'\"'11.,., ' ", '...... v.':' f , , the Testator and witness, respeotively, whose names are signed to the foregoing or attached instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as and for his Last Will and Testament and that he signed willingly and that he executed the same as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witnesses and that to the best of their knowledge the Testator was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. I ::~; b_~'~I~'~~g~~,f:'i~(0-'~~I~~or J 1-' I .-:::-/- , \ 6(') ,I ".. / . , ,. / cO/ \1 ,/, '--'-"-"-~ . ... ~_ ' ,,_,,~ -~l:: .,-/ ._. . T lor P. Andrews, Witness -7':1 - / ';::-'/1 L- __:,." 4., .....-t(.-<-- itness Rubsoribed, sworn to and acknowledged Cogan, the Testator, and SUbscribed t and before me by Taylor ~ Andrews and witnesses, this J 7 day of L. before me by Howard D. sworF or aff rmed to //1, 1 "J. - , , 1988. (SEAL) " " " "" , 'i., q(!) 'I-,:'~~l "~of' Ii '1/ . . "'-'''' i "j ~.!.; I.".., {OJ i.',}, Cl II" dlCJ:; CC ' ;" '.,,'...' " ,:~J" @' .tl' ,," p\ " , " " f!~ ,~ ,.".' r..~ hJll: (" f, . ''",t .' "'--:i ',ir "L) ,:i~~ C3(.) 'ii , II , , " , , I . ,'-I , " , , ,q , " , , I: ,',' '",/ .' " ,I; '''' " I, , " ,f' il /. ", "I " " ,',,' .. 'I' " " '" , , " " i.' Ii " I' , , Pi , :,(" I' , " " I' 1-; , ;\ , il'I \', " . , " '" ,,' ", , "ii It-.' Ii , , i( ,,' ,', t, " , ,1' " ,-, " ;, "'II' t\ ;, ',d' ,f, I" I' I' " " ,,',' , ,''- '" ;<' " I, " " " ", ,;I' "I \, d\ !' " I.," " \, ,l !' , ' " ." " li'1 " " i' " , I. 'I ,,' :' . " " " " ;', " '.'1 ,1'" I' " , ';1 " 'I"~,' "I {( , , " " '.' " " \, " , , . " L " ," ,1' .'': ", " I' II-,Ii ", I" 'h )1' " " " " '" , ;,p .. " " ,\ '0" ,;'1 I' " lj, i, " ,I', , ~,. ' I, " \1 " " " / II -.'9 1'1 - ! "~:J~'?,, INHERITANCE TAX RETURN .~,Wu.' RESIDENT DECEDENT COMMD~V,m~~T~\'ij,':rv~wrN'A (TO BE FILED IN DUPLICATE 21 HARRISfJl& ~~o~~bS'0601 WITH REGISTER OF WILLS) COUNTY CODE "'IT'DENT'S'I'A'ii'ILAS'i, flRSi,ANO'"i'OD',Tihi,jAl,' .nmn.. - . ~fo~~lk~~~l~~~~'f~rive i !bCi~~C~~=~~~~d ,D~-n"-rD~~~~~~H ,., u r~~~~~~;' - -, carli~~e:~an~ 7013 ________ _____.____4_'_.' _ ._.___."_,_.___._______. ___ _ .__ _ . _ ~o~~ll_ _..._ __ ___ _____________ 0- __._. .__ l!! [~ 1. Original Retu,n L J 2, 5upplemental RollI,n [J 3, Remainder Rolurn l'i~...g (far dale. of doath prior to 12.13.821 II: [J 4, lImitod Ellolo [] 40, Future Inlero.' Compramlle [] 5, Federal E'late Tax :z: lit.. Ifor dalo. of dealh aftor 12.12.82) R.'urn Required U tllll U 6, Docodent Dlod Tollote [I 7, DOIOdonl Malntalnod 0 living Trll.1 .1. 8, Tolal Number 01 Safo Dopo.i1 Boxe, <l: IAllach copy of Willi IAllach copy of TrUll1 .._._-,-..,.- ALL COMRISPONDENCfAND CON.IDINTIAL TAX INFORMATION SHOULD II DIRlenD TOI NAME .__.-.__..~ ---- ~..- --_._~--- CQMPL MAILING AD )f[S!'----' Taylor P. Andrews, EsquIre Andrews & Johnson 78 West Pomfret Street CarlIsle, PA 17013 -,,- L~1~'Z~~J,'c,-=~~4J:::,QJ,~,=",~=~_~~=.,~==-=,~'=='=7~~==.==t'4*"',.-- 1, Roal E.taloISch.dule AI I 1) .._____, on__........',__ ... ,.._..no. 2, Slack. and Band. ISchodulo BI ( 21 __..H_~,J?J!.Ll________. 3, Clo.ely Hold Stock/Pa'lne"hip Inl.,elllSchedule q I 31 ,_._,__,_u____________ 4, Mortgage. and Nole. Rocoivablo ISchedule D) I 41 _,__.______n_...____, 5, Cmh. Bank Deposit. & Mlscellonoous Pe"onal Properly I 5) ___..,j~,.l1.9-'-~l.._____ ISchedule EI 6, Jolnlly Owned Praporly ISchodule FI ( 61 ________ 7, Trans/." ISchedulo G) ISchodule LI I 71....._..._,______,__ 8, Talal Grau Aue"llolalli"e. 1.71 9, Funeral Expense., Admlnl",atlv. Co.I., Mllcellaneaus ( 9) _~ 8,015.20 Exponse. (Schedule HI 10, Debl', Marlgage llahiliile., lien, ISchedde II 11. T 0101 Deducllon. {Iolalllne. 9 & 101 12. Nel Value of E,'a'e (line 8 minus line III 13. Charitable and Governmonlal Beque'I' ISchedule J) 14, Nel Valuo _Sublecl.~!,x Illne 12 minus line 131 15. Amount olllno 14 laxable 016% ,ale Ilnclude value. from Schedule K 01 Schedul. M,I 16. Amounl of line 14 laxable 01 15% '010 Ilnclude values from Schodule K or Schedule M,I 17, Pllnclpallax duolAdd lax from line 15 and from line 16,) 18. Credlll REV,llDO EX+ IIl.SS) FlU NUMB!R 94 YEAR ..---.--.-.... 0487 u_tl,~MB~R --'-,---- ~i "'Q "'z 82 TELEPHotlCNUM8"IR------ _____~_.4.'_________.n...__ ---,.~_. ---.-,-- ',' z o 3 E ~ 194,194.24 I BI ----,--, 74.32 1101________ 115) __286,104.72 (11) __8.l-~...s2 (12) 186l-l.Q.4...n__._,_____ (131 --------------- (141 ....llhlJl.4...12 X.06n 11,166..28 __________ 116)___ x,15 a 1b';2t4~O&nl. 52s:02'fl _ Inle,e,l ___..."___'_n____.. + .._______ _.______ 19, II line 18 Is g,eater Ihan line 17, enler Ihe dill.,ence on line 19, Thi. i. the OVERPAYMENT. 110 20. If line 17 II greal., Ihan llno 18, enler the dlffe,ence on line 20, Thl. II Ihe TAX DUE. A, Enler Ihe Inter.1I an Ihe halance due an line 20A, B, Enler Ihe latal of line 20 and 20A on IIn. 20B, Thi. II Ihe BALANCE DUE. Makl ChICk P~Jabll tal Rig lIt" af WillI, Aglnl . ... SUR' YO ANSW'R ALL QUUnON5 ON RIVI~' SlDI AHDTO IICltdCIC MAtH....' " .- Under penalll" of perlury, I declare lhal I hove 'Komlned thi. relurn, Including accompanyIng Ichedulll and Italemlnll, and 10 the bill of my knowledge and belief, Ill, truI, corred and cample!II, I del;lare that all rlollllote hot been reported 01 true markel value, Declarallon of prtparer olh., than the p.rsanol repre"nlallvo h balld on alllnlarmallon of which preparer h\lI My knowledge, l'ONATURI 01 PIRsoNA!SPoNsIILfT<5R-mINo REluRN ADDRESS 1009 RoCKl:edge Drive Iill'!---(".- ~~~~~_~~.'mjf,*!f.~J"!;!Ho,,-:~ i~i:-';{. =-yC z o ~ ~ 8 S 1171 .-!.!.1...~.?,-2,I3_no___ Chuck .1('1(' .f yov Olll HHIU('~tll1u (I Il'fund of you, overpuYI1H'llt (181 _10,8~~21______,,___ (191 _ h____"____._.__ 362.07 (20) _._____...._____,,_,......_.. (20A) ______'..________ 120B) __Jg...o.'Z________ UV.ISO"" 12-17) SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Plea Ie Print or T e FILE NUMBER .9"Jt.~ ~ COMMONWIA~H Of PINNSVLVANIA INHIIIIA "I TAX lnURN RlSID NT DICIDINT ESTATE OF HowalU D. Cogan 21-94-0487 IAII proporty lolntly.ownod with tho Right 0' SUIYlyollhlp mUll bo dllClolld on Schodul. FI N~~~ER DESCRIPTION VALUE AT DATE OF DEATH Harris Savings Bank: 1. Savings Account l'b. 17-00004279 2. 3D-Month Certificate No. 17-16-136968 5,558.94 26,636.33 Farrrers Trust Company I 3. Certificate of Deposit No. 101209 4. US Savings Bonds 5. 1987 Buick Century Sedan 6. ' Cash 7,374.86 1,650.60 4,500.00 20.00 ,,' d I' "I " , , i ' ' ' . " " TOTAL ~o enter on line 5, Recapitulation! S 5,740.13 (Altoch oddlllonal SII" . II" ,h''',I! more 'poco II n..dod,1 ;"',', ..'/' \. \ MAY 18199, .....-.,-"'" IU Hi\RRIS' Ii) ~AYINGS BANK II1lrn;oi :-;,l\'lIlgs ()pPldIIOIlS Cl'lltN liT.) \'l!rl!1 l~th S:rl\('! 1.1'lllll\]1, P\'flll"~ [vilnia 170,1:1 17,',':11,\,1.111 '/ 1 7:11.'\1"i:1~1 Fax May 16, 1994 Andrews , John~on 78 West Pomfret Street Carlisle, PA 17013 Thoinrormlltion whioh you reqllel\torl on the, l\ocount(lI) of Howard D. Cogan Estate (ljodnl n.()~urity Numb~r 181~26-3156 ) i/5 liS roll 0\/11. Account llumber( II) 17-00004279 17-16~136968 - Savings 30 ~Iths. Cert. Prior to 1971 _2_A..nQ $5,504.24 $26,398,53 54.70 237.80 4/: 5,558.94 26,636.33 Individual Individual C1RSII of Aooount !iate Openod Prinoipal Da~l\noe Aoorued !nterellt Dalanoe lit Date of Death Aooount Ollnerahip lis me or Joint Ollner, irllny DRte OllnnrshiJl WIIS Estnblinhad Prior to 1971 2-8-89 , Additlonal Infor- mation IlNlllnntod Please have tho Executor of this Estate sign the enclosed W-9 form and return it to us in the provided envelope. 'rhank VOll. SincEj,l'ely, ~ ,p'-, ' . .) ~..:rr:;t:..._ ;r., (,. "c,__.___ tehen L. Cale Customer Service Technician UV.ISlIUtl'.UI &STAT I Of ITEM NUMBER , Howard D. J SCHEDULE H J FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND _ MISC_ELL"-~_E<?US _~~PENSES L PI. 01. Print or Typ. I fI e NUMBIR Cogan 21-94-0487 ,&:J~'9t\ '001:."'" COMMONWIAnH o. PlNNIYlVANIA INHIRITANCI TAX R1TURN R!SloINT olClolNT --, --.- - .--.------------ DESCRIPTION AMOUNT 1. A. PunITal Ixp.nllll Hoffl1\!ln-Roth Funeral Hane 838.00 .' ,B. Admlnlltratlv. COlli 1 1. Pellonol Reprolentotlve CommllSlons' , Social Security Number of Personal Representotlvel _ Year Commlulons paid '- 2.' Attorney Fees to Andrews & Johnson 4,750.00 3. 4. C. 1. 2. 3. 4. 5. 6. 7. 8. Family Exemption ClalmClnt W-eanor Cogan Relationship Wife 2,000.00 Addross 01 Clalm.nt at decedent's death Street AddrelS 1009 Rockledqe Drive City Carlisle State PA__ Zip Code 17013 Probote Foes 315.00 Mlle.llan,oul Ixp.nllll Legal Advertising , 112.20 ,.IH' , " " I TOTAL IAlso enlor on IIn. 9, Rlcapltulatlonl S 8,015.20 (If mall Ipae. II n"d.d, Inllr! additional shilts of lam. II...) . 11.''''''''1'''''. COMMONWIAlIH 0' PlNN\YI"ANIA. INHUlfANCI fA,IlUlVRN IIllDtNT Ole.DINl 1 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS PI. a.. Prlnl or TVp. L:UMBIR 21-94-0487 ISfATI Of Ha./ard D. Cogan ITIM NUMBIR DISCRIPTION AMOUNT 1. Mas1and Assoc. -- Physician's Bill Thanpson Eye Assoc. -- Physician's Bill 29.32 45.00 2. " " ' " I;' ,,' , , , I,' , \, , " , " I " " " ,i'I' " 'i. , ' , , \, I!,' ' " , ,," TOTAL (Aho enteron line 10, Rocopllula"on) III mare 'poce ,. needtd, 'n'tr! oddlllonn',htt', 0' .omt .11t,) $ 74.32 REV-1547 EX AFP (08.94*~j COHHOHWEAl Ttl rJf' PENNSVLVAHIA OEPARTHfHT Of REVENUE BUREAU OF INDIVIDUAL TAMES DEP1. Z80601 HARRISBURO, PA 11lza'0601 ESTATE OF -CO~r=- 1T01iflRlf If FI~E NO. DATE OF DEATH 04-29-94 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE REOISTER OF WILLS. HAKE CHECX PAYABLE TO "REOISTER OF WILLS. AOENT" REMIT PAVMENT TO: /'- '\I '/ t J ' ,(,10-' /1/.."'.'/:/ ,. , -, L.- ACN 101 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR OISALLOwANCE OF OEOUCTIONS AND ASSESSHENT nF TAX TAVLOR P ANDREWS ESQ ANDREWS & JOHNSON 78 W POMFRET ST CARLISLE PA 17013 DATE 12-12-94 = REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 F-'~~"'~ Ronlttod CUT A~ONO THIS LINE ... RETAIN ~OWER PORTION FOR YOUR RECORDS ..... R'iV: iS4-j - iif -A~ p.. i (is-: 94 Y -N(if i c r -oF. "iNHE Iii' Aiic E. YA'X - iiP' iiiliii ii iifE"NT ~ " -A i. 1:owAiicE' iiri" -".. - - - - - - - - -'''''' DISA~~OWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF COGAN HOWARD D FI~E NO. 21 94-0487 ACN 101 DATE 12-12-94 If an a.lellment wal illued previoully, linel 14, 15 and/or 1&, 17 and 18 will reflect figurel that include the total of A~~ returnl alselled to date. ASSESSMENT OF TAX: 15. Anount of Llno 14 ot Spou.ol roto (151 16. A.ount of Llno 14 to.oblo at Llnoal/Cla.. A rato (161 17. A.oun* of Llno 14 to.oblo at Collatoral/Cla.. B roto 1171 lB. Prlnolpal Ta. Duo TAX CREDITS: PAYIIENT DATE 07.25-94 08-30-94 TAX RETURN WAS, I X) ACCEPTED AS FILED RESERVATION CONCERNINO FUTURE INTEREST - SEE PEVERSE APPRAISED VA~UE OF RETURN BASED ONI ORIGINAL 1. ROIl E.toto (Schodull A I III 2. Stook. ond Bond. ISohodulo BI 121 3. Clo.oly Hold Stock/Portnor.hlp Intoro.t ISohodulo CI 131 4. Hortgogo./Notos Roool.abla ISohodulo DJ 141 S. Cash/Bonk Doposlt./HI.o. Por.onal Proporty (Sohodulo EI 151 6. Jolnth Ownod Proporly (Sohodull FI 161 7. Tron.for< ISohodula 01 171 B. Total A..ots APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funoral E.pon.o./Adn. Co.ts/HI.o. E.pon.os (Sohodulo HI 191 10. Dobh/Hurlgogo Uabl1lt1u/Lhn. (Sohodull II 1101 11. Total Doduotlon. 12. Not Valuo of To. Roturn 13. Chorltoblo/Oo.orn..ntal Boquo.ts ISchodulo JI 14. Not Voluo of E.toto Subjoot to Ta. NOTE: RECEIPT NUHBER MM886334 MM912875 DISCOUNT 1'1 INTEREST I-I 540.21 .00 I I CHANOED .00 148.454.11 ,QO ,00 45.740.13 .00 .00 IBI 194.194.24 8.015.20 74.32 1111 1121 1131 1141 A, nAg ~2 186.104.72 .00 186,104.72 .00 X .00, 186 . 104 . 72 X . 06, .00 X .15, I1BI .00 11,166.28 .00 11.166.28 AHDUNT PAID 10.264.00 362.07 TOTA~ TAX CREDIT BA~ANCE OF TAX DUE INTEREST TOTA~ DUE . IF PAID AFTER DATE INDICATFD. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 11,166.28 .00 .00 .00 IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) ,I, Ii " ,,, RESERVATIONl E,t,t.. of dlcldent. dYing on or bl'ert Dlo.,b,r 12,1982 .. If any future Jnt.r..t In thl ..\at. I, tren'flrred In POI.tlolon ~r .nJoYI.nt to Cia.. B (col1at.ral) b.n.floilrl~. of thl dle.dlnt aft't thl Ixp1ratlon of any .,t.t, 'or 11'. or for y.,r., thl Co..oow.alth hereby Ixpr...lv rl.,rv.' thl right to apprat.. and ...... trant'.r Inhtrlttnot Tlx" at thl 1.wful CI... 8 (0011It.rel) fat. on any luch future Int.r..t. PUllPOSE OF NOTICf.' PAYNENT, REFUNO (CRI' OIJECTlONS, AOHIN lSTRATlYE CORRECTIONS I OISCOUNT. INTEREST, To fulfill thl rlquirl..nt. of Slctlon 2140 of thl Inherltanc. and E,t,t, Tax Aot, Act 22 of 1991.12 P,S. SteUen 2140. D,ttch thl top portion of thi. Nntlcl and .ub~lt with your pav.out to the Rlgl,t,r of Will, printed on thl rov.r.. .Id., ....Hak. ch.ck or ..on.y ord.r payable tnl REGISTER OF HILLS, AGENT All ply..nt. r.c.lv.d .hall flr.t b. appll.d to any lnt.r..t which ..y b. du. with any r..alnd.r applI.d to th. taM, A rlfund of II taM or.dlt, which was not r.qulltld on thl TaM R.turn, lIlav bl r.qullted by eOMphUng an "ApPllcatlon for R.fund of p.nn.vlvanla Inh.r1tanelll and E.\atl TaM" (REV-131]L ApplIcaUon. ar. avaHabl. at the Office of the R.gl.tlr of Will" anv of thl 23 R.vlnu. DI.trlot Off Ie.., or by calling th. .p.clal 24-hour an.w.rlng ..rvlc. nuaber. for for.. ord.rlnUI tn Plrn,Ylvanl~ 1-400-362-2050, out,ld. P.nn'Ylvanla and within local tlarrisburg arn 1717) 787-8094, TOO' (711) 77Z'2252 (Hurlng lIpalred Only), Any party In Int.re.t not .atl.fled with thl apprai....nt, allowang. or dl.allowanel of d.duotlon., or a.......nt of taM (Including dl.count or Int.r..t) a. .hown on thl. Hotlcl MU.t obj.ct within tlMty (60) day. of rlollpt of this Hotle. bYI ....wrltt.n prot..t to thl PA OIPart..nt of Rlv.nu., 80ard of Appeal., DEPT. 281021, Harrl.burg, PA 17128"1021, OR ~...I.otlon to have th. ..tt.r d.tlrlllln.d at audit of thl account of th. p.r.onal r.prl..ntatlv., OR "-apP.II to the Orphan.' Court, factu.1 .rror. dl.cover.d on thl. c.....ft.nt should b. Iddr....d In writing tOI PA O,plrt,.nt of R.v.nu., 8ur.au of Individual TaK", ATTHI POlt A.,.....nt Review Unit, DEPT, 280601, Harrllburg, PA 17128-0601 Phon. (717) 787"6505, S., pag. 3 of th. book lit "In.tr.JctJonl for Inh.rI hnc. TaK R.turn for a RIIJd.nt O.eldlnt" (REV"ISOI) for a" IMPlanatlon of adMlnl.tratlv.ly correotabll .rror., If any taM dUI I. paid within thr.. (3) callndar .onths aftlr th~ d.c.d.nt'. dlath, a flv. p.ro.nt (5%) dl.oount of the taM paid I, allow.d. lnt.re.t I. oharg.d blglnnlng with flr.t day of dlllnqu.noy, or nln. (9) .onth. and on. (1) day fro. th. dati of dlath, to the data of pIYM.nt, TaK.' whloh b.ea.. d.llnqulnt b.for. January I, 1982 b.ar lnt.rl.t at th. rat. of 11M (6%) Plrc.nt p.r annul oaloulatld at a daJly rate of ,000164, All taMI' which bloa.' d.llnqu.nt on, and .ft.r Jlnulr~ I, 1982 will b.ar Intlrt.t at a rata which will vary fro. oal.ndar y."r to oll.ndar y.ar with that rat. announotd bv the PA Dlpartmlnt of R'venu.. Th. appllcabl. Int.rett rat~. for 1982 through 1994 arll !!!! Int,rllt R"t. Dally Intlrllt Factor Vear Interllt Ratl n"lly Int"ltt Faotor 1912 20X .000548 1986 lOX .000174 1981 16X .000438 1917 9% .000247 1914 IIX .000301 1988.1991 l1X .000301 1985 UX .ooom 1992 9% .000247 199H994 n .000192 1995 9X .000247 ""Int.rl.t It calcule.t.d .. follow" INTEREST "BALANCE OF TAX UNPAID X NUKBER OF OAYS OELINQUENT X OAILY INTEREST FACTOR "-Any Hotlc. I..uld aft.r thl taM b.eo... dllinqu.nt will r.fllot an lntlr..t oal~ulatlon to ftft..n (15) day. b.yond thl dati of the ft"..,..nt. If p"y..nt I. .ad. aft.r th, Int'r~.t co.putatlon date thown on thl Hotlcl, addlt10nal Intlr'lt .Ult b, oaloulat.d. ~..T.lI!t!~ ,H,I':I~()!~L~t'ml~.IUlUL.FL..Q.J.~ Name of Decedent I IIiIWIII'lI II, COHIII1 Date of Deathl Al'r II ~(I, 111'1', Will No. lIdm In. No. 21-1994-487 Pursuant to Hulo Ii. 17 of t.ho Huprllme Court Orphans' Court Rules, I report the !o! lowtllq wJt:h reBpect to completion of the administration of t.ho ilIIlIVll-(:llpllollml oRlatel I. Stale whothHJ' IHhnlniRt.I'IIt.ion of the estate is completel Yes X No 2. If the nlHlWllI' In No, 111,llt,ll whon the personal representative renflonnb! y ho llovnll UlIlt the administration will be complete 1______,..___ __, n 3. If t.ho 1lI1AWnl' t.o No. 1 lA Yes, state the following J a. Old I,ho (lol'sonn! representative file a final account with tho Court',' YOI1 No X b. 'I'ho 11111""'11111 Orphans' Court No. (if any) for the per.sonn.! I'Op1'1I11n1l1 ,11,1 V 1.1 , II Ill:counl Is 1 c. I1ld tho pnl'BOllal l:epresentative state an ar:count IIIrl.lrmnlly 10 tho pllrUnA In interest? Yes X No d. Coploll of roceJpts, releases, joinders and appr.ovals of (ormal or j IIfol'mal accounts m be filed with t.he Cerk' of tho Orphl111I1' Court. and may be at c ad to this report. Dati'll Hny ~H , 11)9(, -~-"'--'---'--- .et ,"'1ft: 'i:j (q In " "1(1. .", " ,l~ :~ Ie I , : 'I -. , " ) ~J C. 1'1 ., , 'I' >. ~ i . '$ .. () "1 " .'1 ~11l rR "" \ JO~ ~a '- y10r P. Andrews, Esquire Name (Please type or print) 78 W. I'omfret ~treet Carlisle, PA 17013 Address ( 717 ) 21.3-0123 Te 1. No. CapacltYl Personal Representative X Counsel for personal representative (MAil I I'm! lAM:!) I I l, :' r II i .