HomeMy WebLinkAbout94-00522
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also knoll'n (IS ___.. To:
.-.....------ --- ... - -....-- Rcghtcr or WllJInror Ih~ L J
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Thc pClition or Ihl' 1I1HlcrsIgllcd n'spcclrlllly rcprcscllts Ihlll:
Your pcti~ 101lcr(s), who IS/llrc I K ycurs or IIgCO\ older IIl1lhc cxccllL~~fl"d __________, nlllllcd
~:l:r~I~':tl~~~i~~ 1:[II:~~I'~"'\'C 77'~~IICd ~_~C.,l,~~~~~--~~'~:~{(~:~~:==~"'-' 19__
(~IUI~.I'c1c\.unl f..'irl'lIl11\IIlIll'~", l',I~, rl'lIlludulloll, d~'IHh III' \",\Cl'lIllH, ell',)
[)cccndcnt WI~S d?lllicilcd, IIt,dclllh I~l ___..___..&~."__t... ~j-I(;,~~\lllllly. I'cnnsylvlInln, with
ILbv_____ Insl IlInllly or PrlllCIPlI1 rcsldcncc III ---kj..~,..ft~',r../-L7----- __
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(Ii~l m~'l'l, Illllllhl'r lllltlmulIl'ipalit)')
lit ~~c_~~I~~n_IJ~Il.?ffk7:_y~lIrS~I~llgC'_~licd_:~_-ft2::_:~?_~.::-===-, 19 /1 'I::
EXCcplllS rollows, dcccdcnt did nollllllrry, WIlS nol dlvorccd IInd did 1I0t hllvc II child horn or IIdOPlcd
~'f1cr cxcclltlon or Ihc will ur~d for proh:lle; \l'IIS nmlhe \'lclim of II killing IInd WIlS ncvcr IIdJudiclllcd
IIlcOlllpCICIlI: _____ ..------)l(~---_n-- .... ___h______._._.__.._____.___
J)cccndcnl III dC1l1l1 owncd propcrty Wilh cSllmlllcd \'lIll1e.\ liS follows:
(If domidlcd in I'll,) All pcrsolllllpropcrty
(If 1101 domicllcd III I'll,) I'cmJlllllpropcny in l'ellllsylvlInill
(If nOI domicilcd i,; I'll,) I'crsonlll propcrty In ('Ollllly
VlIluc of rC1I1 cSlllle In I'clllls)'I\'lInill
situlltcd liS follows: ,________________._______
$ ___ ;> O"'r <')--i)
$
$---
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WHEREFORE, pClitloncr(s) rcspcctfully ~~&OhllIC or Ihc 11ISI will lIud codlcll(s)
prcsenlcd hercwlth IInd Ihc gW1l1 or ICllcrs..':-.::"-- . ____
(t~'~llIl11rnllU~' iulrnlnlstrallnn C,l,a.; ndmlnhtrl\llon d.b.n.c.I.II,)
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._.__,._. _._,___ ._.. _ ___.___",_____._.. .... _ ..__ u._. .._._.u._________. ___.__~______
OATH OJ. PERSONAL Rf:llRESENTATIVE
COMMONWEAI.:n.'1I101lI'ENNSYLVANIA l H8
COlJNT\' OF .~-0-3:____ __________ J ..
Thc pctilloncr(.1) IIhOVC-IIIlmed swcar(s) (1/ ufflnn(s)lhllllhc sllIlcmcnls inlhc forcgolng pctllionllrc
lruc lInd corrccllolhc hcs1 ollhc knowlcdgc lIud helld (~{~clilloncr(s) 1I11111hlll liS pcrsolllll reprcscll'
tllllvc(s) or Ihe IIhovc dcccdelupellllll/1CI(S) will WI:lIl11Hlj Iy 1I(;!)l~tr the CSll~C IIccordlng to IIIW,
SWIHH 10 01 nllirmcd IUld suhsclihcd ~_.( r~(~"' td._____ ~
hcfll/I'1I1l'~~is' 71 i d'I'V}!, .~ "t:::.:~__._.__~'
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No. 21 - 94 - 522
Estate of
REBECCA S. CALL
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
I-/!'-f-I-s R s RJ'!voko ,Al614J J.t;.H6A!S
7,rtls.O
AND NOW _ JUNE 10 I 19--1!... In consideration of the petition on
the reverse side hereof. slltlsfllctory proof having been presented before me,
IT IS DECREED thllt the Instrument(s) dllted JANUARY 10...... 1984
described therein be admitted to probllte and flied of record as the last will of
REBECCA S. CALL
TESTAMENTARY
JAMES H. STEWART JR.
and Letters
are hereby grllnted to
~
FEES
P b L 235.00
ro ate,etters, Etc. ..",.." $
Short Certlflcates( 1p.".",.., $ 30.00
Renllnclatlon .",.",.'...'., S-
. X-pages $ 15.00
J C P :-5'700
TOTAL _ L..1!lli.Jlll
Flied ..,. .~~.~G.)P." .1~.9.4...,.,.,..,."
JAMES H STEWART JR. ESQ
A1TORNEV (Sup, Cl, 1.0, No,)
BOX 867
ADDRESS
HARRISBURG PA. 17108
PHONE
(717) 232-8690
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Mallen letters and order to attorney on June 10, 1994
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PETITION H)R PROBATE Rnd GRANT 0)<' LETTERS D.B.N.C.T.A.
E~tllt(' of ~r,J.f-~'.!l~no-=S__C,:1.~~,_____
IIl,m kllown 11.1 __________.._________
N ~ I . ~ 1-.n <-
(l, .________~___..____
To:
__________________._.m_________._____.__ Rcglslcr or \\'4IIs for Ihc
._______________._______ Dect'II,H'tf, County or _~_r.\':IUfl~ In lhc
Suchl SecurIty No, -i:i.I.::..1?--=.llCJ._L._____. Conunonwcllllh of I'cnnsylvlInlll
Thc pcthloll or Ihl' undcrslgncd rcspcclfully rcprcscnts Ihlll:
Your PClltloncr(s), who 1s/lIrc I K ycars of agc III oldcr an-the-eJteellt= namcd
..In.Uw.lllsLwillof-1he-abovcl1C-ci'ctcnt,-dmcd-______ _no_. ,19_ _
lUilLJ;QdJl:lIlsUUled ___JlIV.!L.li (' '-o..! f' i !--.o f:.,__JJ.L-r.JfLU_u..-f112'-'" I AJ I r T{(? Ai lA\.'
--":"Q..K~__C TA Hfl_VIN(;' (':..{J7fI!IVf"-L....!_~IV{) .rvr.u,."".t!-,~ ('/W.!!/_!11~.
~~t' (' &1VUi!11..._...!...!:...___c..~ ~_7!.f:!li"'^''-----i] II v IN ,,- !BII t!. f Gs ,.'" .)
(I-' TIS Ri.-.r L_..l.!.~_2l..L._L:.;"TB"L1.,_ Januan'.JQJ.~.__
hllllc rl'I~'\'1I1l1 c1r~'lIIl1SIU"Ccs. c,~. a'lIl1l1r.:1l1lloll. death of c~c~'utnr. CIC.)
[)cccndclll WIIS domlcllcd III dClllh In_ C JL~, Q,f. /) I.. ~----.? __ Connty, I'cnnsyl IInla, with
h_..ER._ IlIst fllmlly or prlnclplll rcsldcncc nl ___7!iT;;;;I'1 (,,~ .'-.Ltf'f U Of'.' " ~ ~ '~N II....' P
(11\1 streel. Illllllht'f lllltlllllllldpalll)')
Dcccndcnl, Ihcn_....ft~______ years of IIgC, dicd _1l~____2!.......... .__no_. , 19 cr '-/
lit (/I.~ P'!"L___.____. _
ExccplllS follows, dcccdcnl did nolmllrry, wns nol dlvorccd IInd did not hllvc II child horn or adopt cd
rr~~~~~~~~~:~'n~~;~ltfcr~I~~~obl~t~wIlS 1I011h_c~lcllr~1 or n killing IInd was ncvcr adjudlclllcd
[)cccndclll al dcath owncd propCrly with cstlllllllcd vlIlucs liS follows:
(If domiciled In I'll,) All pcrsonlll property $ 7 ~-o-t'1T/.J
(If nol dOlllicllcd in I'll,) I'crsonlll propcrty in I'cnnsylVllnl1l $
(If not domicilcd In I'll,) I'crsonlll pfOpcrlY III County $
Yllluc or rCIII csllllC In I'cnnsylvlInlll $
sitnlllcd liS rollows: ___
WHEREFORE, pClitloncr(s) rcspcctfully
prescntcd hcrcwllh lInd thc grunt or Icllcrs
Ihcron,
rcqIWsl1s) _lhc. Woo blltc or thc IlIsl will and codlcil(s)
~, f!1'- A,)'''llvIS'Ti?IfP ,"tV tJ&j/' ell!,
(leslnl1lcntllr~'i lIdll1llll~lrllll{ln Col.Il.; IIdminlstrilllun d.h,fl.c.t.n.)
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OATH 01<' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA L ~8
COUNTY OF ClJT1berlllnd J
Thc flClltiollcr(s) IIhovc.nlllllcd swcllr(s) or IIl"firm(s) thlll thc sllllclllcnls Intlt~ foregoing pClltlon IIrc
lruc IInd corrcctlothc hcsl or Ihc knowlcdgc lInd hcllcf 01' pctltloncr(s) IInd thllllls pcrsonlll rcprcscn.
lllllvc(s) or thc IIhovc dcccdl'lIl pClitioncr(s) 11'111 wellllnd truly IIdlllinistcr Ihc csllllc according to law.
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Sworn 10 or IIrfirlllCd IInd suhscrlhcd . ,J., , ,/. " ,I VI_, '-..' ,I' r' ~
hJl::fbliifc"" ;~:t"t n "*8h I =.==..'.='~:::_._-,-~ -- I..'
~i~; '-'<qPL~~l4:l-=n !
16-1.P.s1._~ I
No. 21-19-522
Estate of REBElT.^ R. eM,!.
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW October 31st, ~ 200g In consideration of the petition on
the reverse side hereof. satisfactory proof havlns been presented before me.
IT IS DECREED that the Instrument(s) dated Januarv 10 .1984
described therein be admitted to probate and flied of record as the last will of
R!!.'BEX:CA S. CALL
and Letters ACMINISTRATION D.B.N.C.T.A.
are hereby sranted 10 AUDRIE G. STEWART
FEES
Probate, Letters, Etc, ...,...., $ 25.00
ShortCertlOcates(1 ) .. .. .. . '" $ 3 . 00
Renunciation ......."...".. $
Petit:lon for=' 5 P9x 3= $ 15.00
Appointment of
Adm-d.b.n.c.t.1;~TAL - $
Flied ..", Ck:tobal; . 31.,.200D, ,$. ~~,QO. .
DAVID C. EATON ~IRE
ATIORNBY (Sup, CI, 1.0. No,) 07169
200 N. TIlIRD STREET. P.O. BOX 840
ADIlRI!SS
HARRISBURG, PA 17108
(717)766-3010PHONI!
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MAILED LEI'I'ERS AND ORDER '1'0 ATI'ORNEY DAVID C. FA'I'ON
H10llmREV 8.88
I'UFOH "'Ill
ClATlflCATE UOOl
W^IlNII~(;: II IS 1l.1l (;^I III ^l.lllI IHIS COPY llll
TO OUI'UC1\'1 E BY "liD I Cl!;T!\ I UI! 1'111)"1 DCiIlAl'II,
COI,lMONWEAL 1fl Of PENNSVLVANIA
DEPARTMENT OF HEALTlt VITAL RECORDS
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
CERT. NO, 2290203
0~,~ ~~~y/
.7~eo' uuoii11~,.C"IIIC4lion
Name of Decedent __________"'i?:,lIXXfLu.. . ,S,._ ___________{?4,t (
,(,& ',4,1111<, 1<\-.1
Sex L________SOclal Security No,_J!X' ??'>.-._/t2.?Luu_____.Datll of Death. S.... 31 ~I/'V
Date of Birth _.iQ:.j;LJJ -____ Birthplace -.. .. IMQi>6tA1{t,I"-
Place of Death (!,1r;sll}iLJ!:( ({I.(.l_:________l(L:'1t~;f:fl/~~.~!.)_____ '( ,1 . 't/;,l;!A~1' Pennsylvania
F&CI!11J'tUrnQ 1.<","1/ l.,ly' 101111"Or "",Mill!,
Race W'1t 1L___ Occllpatlon __-1t/1!tt/!/1t.ft( ___ u___ . .. Armed Forcos? (Yes or No)
I, '0 ' J Decedent's 111 (5 I / / AI!, -', L' '4' (7.< -C'
Marital Status .!..\!_LI!.:~_____ Mailing Address j I~ t? 111; (I/{(i!cfL u--,:!!.'lOftl.!!/I6I2'ff O. /o?:;)
Informant, s-be 5 _li_ JIt)i!JI1;{ __ ___ n _ FlI'~:~:1 011 ector Ib2(I!(lLff/~:r;/;11tM!1 f "",/
Name and Address~of -1/ iff /2/1 /;"1J ~ J. //1/1 ,- /.."
Funeral Establlshmery d../-HLIi.!./ L___ __"Jl-[" _ / /;fJ/JJ 1!0-_ '!!?IJ.x~#dI..yflJ:
(.. : I nteryal Between
Part I: Immediate Cause ! : Onset and Death
(a) !f:.:~p_f:jJIt!:!cJ-fiiJt(;{LC-n-_ ___n___________ i ,k---
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(c)
(d)
Part II: Other Significant Conditions
j):k?J.diL~-~-_._7ItI-~J<7i;VJiJ,j
Manner of Death:
Describe how Injury occurred:
Natural.0' Homicide I]
Accident 0 Pending Investigation 0
Suicide [J Could not be Determined 0
Name and Title of Certlfler,----'A-- _. __n____nI0L[{l~..-'-~~--L~tjJj~.2.--------7
(t-13), '" )" ,1,/, /11 .. /,1/ .tMP" D,O" Coroner. M,E,)
Address ________:_~~___ _~),t0.tfn__LL I~.!.U _../II!(:lAll:tlP..I/-___'1!.'f/tJ{ . .
This Is to certify that the Information hore given Is ,orroclly copied fro_m an original certificate of
death duly filed with mo liS Local Roglslrm, TllO 'lal cortlJic~te I)be forwarded to the State
Vital Records Olllce for pormanenl filing, /; 'n..>- ~ /,
~ If l )t~__ /-} 'n.t _':11.1;& /~~')/.15l
.. '~ ~ l HeIILol'Jtll' I'" oJ [ll~tllcIN(f
( t^!._rj~f..{ nU ,-".16'. (.fIr', _ ____ :,(! .t(tl.,<-w'--
,,,,,,,.. f/.""","'."""",,,, ,,,..,""'"", ' 4 ""'''''''''o''!O.'',"',
, .
FIFTH: I hereby give and bequeath to the
PINE STREET UNI'l'ED PRESBYTERIAN CHURCH the sum of One Tholloand
($1,000.00) Do11ar~.
SIXTH: All the rest, residue, and remainder
of my Estate I direct my Exeoutor to divide into two (2) shares
and to pay one share thereof to my nephew, JAMES H. STEWART, JR.,
absolutely, or to AUDRIE G. STEWART, should he not survive met
and to distribute the other share to my Trustee hereinafter named
to manage and invest the same and to pay the income to my niece,
MARY S. EAGLETON, for life. Upon the death of my said niece, the
corpus and any accumulated income shall be divided into as many
shares as she may have children then living and deceased children
survived by issue. One share shall be paid over to each living
child, and one share shall be divided among the issue of each de-
ceased child per stirpes.
SEVENTH: In addition to the powers conferred
by law upon the Trustee of the Trust created under this my Will,
or elsewhere conferred upon him or his successors, the said Trustee
shall have such of the following powers as in his unrestrioted
judgment and discretion may be advisable for the better management
and preservation of this Trust Estatel
A. To take, hold, and retain all or
any part of the property bequeathed or devised as part
of my Estate/ or any trust oreated hereby in the form
in which the same may be received, as long as he may
deem advisable and to receive all the income, increments,
rents/ and profits therefrom.
- 2 -
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.,
B. To sell, exchange, partition,
lease or otherwise dispose of any property or part
thereof, real or personal, which may at any time form
part of this Trust at public or private sale for such
purposes and upon such terms, including sales on credit
with or without security, in such manner and at such
prices as he may determine, including the right to lease
real estate for terms in excess of five (5) years. In
the event of a sale, exchange, partition, or lease of any
of the property of this Trust Estate there shall be no
liability on the part of the purchaser or purchasers to
see to the application of the purchase money, but the
same shall be held and disposed of by such purchaser or
purchasers, free and clear of any of the provisions of
any trust created hereby.
C. To continue any investment which
may form a part of this Trust Estate or to invest cr
reinvest any funds in any property, real or personal,
of any kind or nature, including without limitation stocks,
bonds, mortgages, and other securities without being
limited and restricted to investments as now, or may
hereafter be, prescribed for the Trustee by the Laws of
the Commonwealth of Pennsylvania, or any other state, it
being my intention to give my Trustee the same power of
investment and reinvestment which I myself possess with
respect to my own funds.
D. To cause securities which may
from time to time comprise any part of this Trust Estate
to be registered in his name as Trustee or in the name
of any nominee or to take and keep the same unregistered
- 3 -
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and retain them, or any part of them, in such condition
that they will pass by delivery without disclosing the
fact that the property is held in a fiduciary capacity.
E. To retain the principal or
corpus or any part thereof of any t.t'ust created hereby
in the form of cash.
F. To vote, in respect to any
securities which may at any time form a part of any
trust hereby created, upon any proposi Hon or election
at any meeting and to grant proxies, di.scretionary or
otherwise; to vote at any such meeting; to join in or
become a part of any reorganization, readjustment, merger
voting trust, consolidation or exchange and to deposit
any such securities with any committee, depositary, trustee,
or otherwise and to payout of any trust created hereby
any fees, expenses, and assessments incurred in connection
therewith and to charge the same to principal or income
as they may see fit; to exercise conversion, subscription
or other rights, or to sell or abandon such rights and
to receive and hold any new securities issued as a result
of such reorganization, readjustment, merger, voting
trust, consolidation, exchange, or exercise of conversion,
subscription or other rights; and generally take all
action in respect to any such securities as they might
or could do as absolute owners thereof.
G. To allocate to either principal
or income or between them any and all taxes (especially
capital gains taxes) which he as Trustee may be required
to pay on behalf of this Trust Estate.
- 4 -
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H., To apportion stock extraordinary
andliquid~ting dividends reoeived by him between income
and principal in such manner as he may deem fit and to
determine what constitutes such dividends,
I. To determine, in conneotion
with mRking investments, whether to amortize premiums
in whole or in part.
J. Upon the termination of this
Trust, I direct my Trustee to account for his administrat.ion
to the beneficiaries and to make all necessary conveyances,
transfers, and assignments for the purpose of perfecting
the legal title thereto in the ultimate beneficiaries and
my Trustee shall thereby be discharged without any
application to, or action by, any court.
EIGHTH:
I direct my Executor hereinafter
named to pay all inheritance, estate/ succession, and legacy taxes
of whatsoever n~ture and kind, both statd and federal, to which my
Estate or any interest in my Estate or the transfer of any property
passing hereunder, or by any codicil hereto or otherwise passing
by reason of my death may be subject, and to charge Buch taxes
against the residue of my Estatel it being my intention that
none of the aforesaid taxes 011 any of the property required to
be included in my gross Estate under the provisions of any state
or federal law now in force and effect or hereinafter enacted
shall be prorated among the persons interested in my Estate,
to whom such property is or may be transferred or to whom any
benefit aoorues.
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COMMONWIA"H 01 peNNSYlVANIA
DIPARIMIN! Of ReveNUI
DEPl210601
HARRISIURO, 'A 11121,0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
'OR DATU 0' DIATHAmR 12/31191 CHICKHIU
IP A SPOUIAL
POYUn CUDIT II CLAI~ID 0
PILI NUMIIR
c)/
COUNIY CODE
mT'S COMPLETE-ADDRess
I
CALL Rebecca S.
!OC';~~~~~~::-~-=--I~;-~;'~:-H~-=17~~~7~~~. C".,
I~ 1. Orlalnal R,'urn [I 2, Suppl.m.nlal R.lu,n
[] A, lImll.d Ella" [I Aa, Fulure Inl"'" Campraml..
(lor do'.. 01 d.alh aher 12.12.821
[J 6, Doc.d.n' DI.d TOIlo'. [J 7, D",d.nl Malnlaln.d a living Trull
A!la,h ,a y 01 Willi IA!la,h copy of Trull)
ALL COUIIl'ONDlNCI AND CONPlDINTlAL YAX INPO.MAYlCM IHOULD ... DI.ICTID YOt
AI~f Plue MAiliNG ADORns
'N
,'.;:...).}.
NUMBER
YEAR
o 3, R.malnder R,'urn
(far da'" a' d.a,h prior 10 12.13.821
o 5, federal E.lal. Tax
R.lurn R.qulred
_ 8, Tolal Number 01 Sol. D.po.1I80xlI
Jarrcs H. Stewart, Jr. I Executor
N U fIf'-----
1',0, Box 867
Harrisburg PA 17108
- ("Hi
1. R.al Ellal. (Sch.dul. AI ( 11 nNone______.__________ !:: 1',
$268,302,34 ,I
2, Slo,k. and Band. IS,h.dul. B) I 21 ___n_____.____
3, Clo"ly H.ld Slock/Parlnenhlp Inllrll'ISch.dul. C) I 3) __!p'~_O__________.__.__. .
A, Morlgag.. and NalOl Rmlvnbl. (Sch.dul. D) ( A).Nonf1...______.___ ,:
5, Co.h, 8"n~ D.po.II, & MIIC.lIan.ou. Penonal Prop.r'y( 5) __t...i..a14.JlO
(S,n.dul. E)
6, Jolnlly Own.d Prop"ly ISch.dul. FI (6) None
7, Trantl", ISch.dul. GIISch.dul. LI I 71 _Nonp.
8, Tolal G'OIl AII.II (Iolallln.. 1.71
9, Fun.ral Exp.n..., Admlnl,',ullve CO'", Mllc.lIan.ou. I 9) $ 26,657,24
Exp.n". (Sch.dul. HI
10, D.b", Martgag. 1I0bllill.., 1Itn1 15ch.dul. I)
11, To'ol D.ductlon. (Iolollln.. 9 & 101
12. N., Volu. of Ellal.llln. 8 mlnu.lln. 11)
13, Chorltobl. and Gov.,nm.nlal B.qU8111 ISch.dul. JI
.IA. N., Volu. Subl.ct 10 Tax (IIn. 12 mlnu.lln. 131
15, Amounl of IIn. IA la,abl. 01 6% ral.
(In dud. valu.. from S,h.dul. K or S,h.dul. M,I
16, Amoun' of IIn. 1A laxobl. 01 15% ral.
(Indud. valu..lrom Seh.dul. K 0' Sch.dul. M.I
17, P,ln"pallax duo (Add 'ax from IIn. IS and from IIn.16,)
18, Credill Spou.ol Pov.rly Cr.dil Prior Paym.nll Dlleounl
-------------.. + -------..--.. +.--.---.---- -
19, If line 18 I. grenler Ihan IIn. 17, .nl., Ih. dlll".n,. an Iln. 19. Thl. " Ih. OVERPAYMENT,
110
20, If IIn. 17 I. grea'er Ihan IIn. 19, onler Ih. dill",ne. on IIn. 20, Thl.I.lh. TAX DUE.
A, Enl.r Ih. Inlerll' on Ih. balance due an IIn. 20A,
8, Enler Ih. 10101 ollln. 20 and 20A on IIn. 208, Thll I. ,h. BALANCE DUE.
Mak. Check Pavabl. tOI R.gI..er a' Will., Ag.nt
.. .IIIU.. YO ANaWE. ALL QUUnONI ON .IVIIIIIIDE AND YO .ICHICK MAnt....
Under ponalU.. of perlury, I dlclar. Ihat I ha.... 'Komln,d lkh relurn, IncludIng nccompany'lno schedul.. and 'Iallmenls, and to the bill of my knowledg. and bell,',
II" Iru., corrt(} and complet.. I dlclar. Ihat all ,flol tllloll has bun r.ported ethuI mark.t value. D.c1aratlon of prepare' olh., Ihan th, per.onal r'pr.llnlallvl I,
ba,.d on ag"nfr.rm~l~~pu'.r h any knowl.do..
iiOilAlilA/( '1)ON~f_. ~10I1ii R UR{N~-:--~Ts!--;----'-;--~-~7T--- DAle Z" -0 ,.,-
~~mR n N'. NTI.f1Vf-tfJ:.-~~-;rw---6c:.Y....'.'6'L+f/~" / lyL<.1-21()~ ~,_L~L...-
\>'"..
717 I 232~8696
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( 81
(10) None
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$274,136.34
",
Vi r,
..:.,
(11). $ 26,657.24
(121 $247",79.10
(13) _~ 1,000.00
(14) $246,479.10
(15I,_____.__K ,06"
(16) .124~,4'l9.1O
K ,15" _J 36.J71.8?
z
~
I
u
s
Inll'lIl
(17) .-i. 36,971 ,87 _.
(18) ___
(191 _______
(20) ._J 36,271,87
(20A) ____
1238) _
C'Il'(~ hl'll"ll you WI' lI'qUI'\IIllU Cl If.luncl 01 your ClVI.qHlYIllI'IlI
!IY,1l01l~. ,",161
~:~'911
.....~J.;;
COMMONWW1~ 0' "NNlY(VAtlIA
INHIRI1AN lIAR RIIURN
. RIIIOIN DICIO NI
nTmop --
SCHEDULE B
STOCKS AND BONDS
~becca S, Call
L_ _
'-'fTLf"NUMbER
____l___.
(All proptrtv lolnllv.ownod with Right of Suruluo..hlp mu.1 ht dllllo.td.on Sch;dult p.c==--'
ITEM
NUMBER
DESCRIPTION
25, 600 Surgical Laser
26. Surgical Laser (!bte)
27. 4,000 Talley Ind. (Sold 10/12/94)
28, 3,000 Zing Tech., Inc,
29. 71 NE tlt1 (warrants)
30, 240 Mesa
31. $4,000 USX Bond (matured)
32. 1;000 Ccm9took Ptners Strat
'I
. "
, .
'I
,,' ,I
. ,
, !
TOTAL IAho 'n'tr on lint 2, Rtcophulollonl
III mo't 'poet /I n..d,d, InlO" .ddiliDnn/th.t" 01 10m. II,t,)
.-
VALUE AT DATE
OF DEATH
$ 2,625,00
$ . 109.18
$ 27,000,00
$ 6,000,00
$ 106.50
~ 1,590,00
$ 3,987.25
$ 9,300,00
s 263,30/',34
IIV.IS09I11.t'12.UI
f'
*
COMMONWIALTN O~ P1NN!YLVANIA
INHIRllANCI TAl mURN
RIll DIN! DfCfDINT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Rebecca S. Call
I FILE NUMBER,
Joint tlnanl(I)'
NAME
_.._----~-.- ------.--.--
ADDRESS RELATIONSHIP TO DECEDENT
A, lllNE
B,
C,
Jolntly.ownld prapl~YI
ITEM LInER DATE DOLLAR VALUE OF
FOR TOTAL VALUE DECD'S
NUMB~I JOINT MADE DESCRIPTION OF PROPERTY OF ASSET 0/0 INT. DECEDENT'S INTEREST
TENANT JOINT
.
1, ,
, "
, .
, , ,
. " "
: ,
, ,
., .,
,. ,
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"
, I,
,
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, ,
, ,
. " , " ,
,
,
, , , ,
,.
, , ,.
, ,
,
. I.
,
,
,
, , ,
,
.
TOTAL (AI.o Inlor on IInl 6, Rlcopltulallon) S
('I mare .pacI II nlle/le/lnlorl aelelillonal.h.." alloml Ii,,)
U'MI1IIhI1.UI
~lij
COMMONWEALTH 0/ PINHmVANIA
IHHIRIIAHCIIAK mURH
RIlID!NI DICIDINT
L SCHEDULE H
fUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
. . .-. . _. ..
1. -""" ",,, ".!'"
I.ILI NUMBER
ESTATE o.
Rebecca S,
ITEM
NUMBER
A.
-
Call
DESCRIPTION
AMOUNT
$ 4,232,00
$ 500,00
$ 35,51
Funeral Exp.nl'lI
1. Sha10nis Funeral Iloroo
2, l<\meral Service
3, FlCMers - Pine Street Preabyter1.an Church
B. Admlnlltratlv. Callll
1. Penonol Reprelenlallve Commllllonl
Social Securlly Nurnber of Penanal Repr8lenlallvel _ -
Year Commllllanl paid
2, Allorney FUI $ 10,000,00
3. Family Exemption
Claimant Rolallonlhlp
---
Mdrell of Clalmanl 01 decedenl'l dealh
Slreel Addrell
City Slale Zip Code
4. Probale Fe.. $ 285,00
C. Mllc.llan,oul Exp.nl'"
1. Advertising Letter $ 40,00
2. Advertising Letter $ 125.50
3. Nursinp; Harre - Hessiah Villaf!,o $ 11 ,1139 .23
4,
5,
6,
7,
8,
TOTAL lAlla enler on line 9, Recapltulallon) S 26,657.24
(II more IPllC' Is n"d.d, Inlert addltlonollh..1I of 10m. II..,)
, ,
, , '
..".1$131)(.11.,71
J
SCHEDULE J
BENEFICIARIES
'~~
COMMONWIAtfH 0' "NPunVAWA.
INHlllfANCI 'AK .nURN
IIIIDIN'DltlHHf
UlATI OF
Rebecca S, Call
ITEM
NUMBER
NAME AND ADDRISS OF BENIFICIARY
A, Ta.ablo l'quOl",
Andre Bernard, 77 Euclid Avenue, Hastings en
the Hudsen NY 10706
2. Christine S. White, 17 Smith Street
Charles ten SC 29403
1.
3. Testlimmtary 'I'rustee: Mary S. Eagletcn,
445 Crlckle Wood Ddve, State College FA 16803
Trust Remainder:
Jamas C. Eagleton, 2507, Navajo Path,
Ambler PA 19002
William Eagleton, 441 Keebler Road,
,lUng of Prussia PA 19406
Elizabeth g, l1:Kirachan, 22032 Halibu Lane
l-hmtingckm Beach CA 92646
4. Jamas H. Stewart, Jr., P.O. Box 867
Harrisburg PA 17108
ITlM
. NUMBER
NAMI AND ADDRISS OF BINIFlCIARY
--
B, Charltabl. and Gavernmontal BoquOlts:
1.
Pine Street Presbyterian Church
310 Nor.th 'lhi:rd Street, Harrisburg PA 17101
L
Fill NUMBER
RILATIONSHIP
AMOUNT OR II
SHARE OF ISTATi
Grll11d-hephew $1,000.00
Niece $3,000.00
Nj.ece Ufe Estate in
1/2
Grand-nephew 1/6 Reminder
Grand-nephew 1/6 Remainder
Grand-niece 1/6 Remainder
Nephew 1/2
AMOUNT OR
SHARI OF ESTATE
$1,000.00
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS lAlla .nlor an IIho 13, Recapitulation)
(II m... spact Is n..dld, Insort addlllanalsh..ls .Isamo sill)
s 1,000,00
--..... yo ~.' ....,........
..:..--- - _-4-.-1.- --"-- --.--- -- _ '0' _ -.- --- _ __._ _'_ ~_ ________ ___ _ _._,___ o.....,~
{", . ' R,S' S tJ.'lS"- Pit;'},
I' p' '.' '~A'022884' COMMONWEALTH OF PENNSYLVANIA " ' ' W' .'\
~', .'" .. DlPARTMINT 01' IlIVINUI ' ,
!1~lItlll~"1 .' 'O.P1CIAUICEIPT . PENNSYLVANIA INHllUTANCUhO ESTATITAX '. , .
RECEIVED FROM,
I
ACN
ASSESSMENT r.t
CONTROL ~,
NUMBER
AMOUNT
STEWART JAMES H JR ESQ
BOll S67
10e N FRONT ST
HARRISBURG PA 17101
101
.;:r6, 'i''Il . 87
ESTATE INFORMATION,
~ FILE NUMBER
~ 21-1994-0~ee SSN IS8-36-7098
~ NAME OF DECEDENT (LAST) IFIRST) (Mil
1:1 CALL REBECCA S
II DATE OF PAYMENT
B POSTMARK
COUNTY
CUMBERLAND
DATE OF DEATH
ReMARKS
JAMES H. STEWART, JR. ESQ.
m TOTAL AMOUNT PAID
.36.9?l...?
SEAL
CHECK. 1863
RECEIVED BY
~~..
MARY C. I.EW
REGI8TER OF WILLS
REGISTER OF WILLS
,
".""7:.7'7.,- ~.:--- -:-- --- - - - - - -- - -. __ __ _ _ __ _ _ __ _ _ _ __ _ _ _ _ _' ~ _ __.. _._ ~...._,
. . .
J
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. _0.. .,_.
.... .........-
--~o..-_-~__:......__"" ~ 4. '1lII(,.... ~.'.
. . .-..,
\.
(".. (, 13 -I
I ~/ J/0- /1.
o j
of/
ViV-1547 EX AFP (12-94*
COHHOHWEALTH OF PENNSVLVANIA
DEPARTHEHT OF REVENUE
BUREAU OF INDIYIDUAl TAXES
DEPT. 280601
HARRISBURG, PI. 17128-0601
ESTATE OF CALL lfElrrc - FILE NO.
DATE OF DEATH 05-31-94 COUNTY CUMBERLAND
NOTE I TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAK
PAVHENT TO THE REGISTER OF WILLS. HAKE CHECK PAVABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
NOTICE OF INHERITANCE TAK
APPRAISEHENT, ALLOWANCE OR OISALLOWANCE
OF DEDUCTIONS AND ASSF.SSHENT OF TAK
ACN
JAMES H STEWART JR
PO BOX 867
HBG PA 17108
101
DATE 05-08-95
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
f= A.ount Ro.lttod l
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
R 'E"V: iS4-j"Eic -A FP' Om": 94 THci'f i Cr"OF - INti Eii ii'Ai(CE- "fAx - APiiiiiii sEifENr; "At. rowAN-c E - iili" n --..""""". -""-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CALL REBECCA S FILE NO. 21 94-0522 ACN 101 DATE 05-08-95
TAK RETURN WAS I I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Ro~ Eototo ISchodull Al II)
2. Stocko ond Bond. ISchodulo BI I?oJ
3. Clouly Hold Stock/Portner.hlp Inhr..t ISchodulo C) (3)
4. Hortgog../Notu Roo.lvoblo (Schodull UI (4)
5. Cuh/Bonk O.po.lh/Hloc, por.onol Proporty ISohodull E) (5)
6. JOintly O.nod Proport, ISch.dull Fl (6)
7. Tronofor. (Schodull 01 (7l
8. Totol A..ot.
APPROVED DEDUCTIONS AND EXEHPHONSI
9, Funorol E,pon.../Ad., Cooh/Hilo, E,pon... ISohodull H) (9).
10, DObh/Hodgogo UoblllHu/Uon. ISchodull 1) liD)
U, Totol OoduoHon.
12. Not Voluo of Tox Roturn
13. Chorlt.bll/Govorn..nlal Boquut. (Sohodulo J)
14. Not Voluo of Eot.t. Subjoot to To,
If an assessment was issued previously, linee
reflect figures that include the total of ill
ASSESSMENT OF TAX:
IS, A.ount of Uno 14 01 SpoulOl roto 115)
a. A.ount of Uno 14 to"blo It Unul/CI... A roto (16)
17, A.ount of Uno 14 to,oblo ot CoUohrol/CI... B roto 117l
18, Prlnolpol To, Ouo
NOTE:
) CHANGEO
00
C ('I \(1
:J. '"
I ,00
268,302,34 :;c':
,00 -:
,00 ,.11
5,834,00
,00 _.
I' .,00 \ 11
." ,. (8)1'"
26 ,~57 . 24
,00
llll
112l
(13)
114l
:0
: I I ~ \ \
,
, '
..
"
274,1ll.:.li
?6.657 ?4
247,479,10
1,000,00
246,479,10
14, 15 and/or 1&, 17 and 18 will
rot urns aelessRd to date.
TAX CREDITS:
PAVHENT
OATF
02-28-95
, RECEIPT
NUHBER
AA022884
DISCOUNT 1+)
INTEREST I")
.00
.00 K .00.
.00 K ,06.
246,479.10 K ,15.
U8)
AHOUNT PAID
36,971.87
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
. IF PAID AFTER DATE INDICATEO, SEE REVERSE
FOR CALCULATION OF ADOITIONAL INTEREST,
,00
,00
36,971,87
36,971.87
36,H1.87
.00
.00
.00
( IF TOTAL OUE IS LESS THAN 'I, NO PAVHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU t:AV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,)
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RESERVATION I , E.t,t.. of decedent. dvlng on or blfar. Dla..b.r 12, 1982 -.. if anv futur. Int.r..t In the .1'lt. II trlf'l.f.rred
In po.....lon or enjaV1lent. to ell" a (collat,ra1)' beneficlarl11 of the dlotdent aft.r the 'Mpl,.tlon of tnW IIt,t, for
llf. or for y,.rs, th"Ca.aonw.a1th herlb" a)Cprllllv "..rvII the rllht to Ipprlh. end ...... tnn.fer Inhll'lhnal TIIlII
at thl lawful, Cia.. a (oolltt.ral) rlt. on anv .uch futur. lnt.r..t.
PURPllSE OF
NOTICE I To fu1f1l1 thl requlr...nh of S.atlon 2140 of thl Inherltancl and E.t.t. TIM Aot, Act ZZ of 1"1. 12 P.I,
hotton 21"0.
PAYMENT I Detach thl tap portion of thlt Mot1c.and lubalt with vaur Ply..nt to th. R..hter of Willi printed on thl rlverll .1..
--H.k. chock cr eon.y "do, p.y.bl. lel REaISTER OF MILLS I AaENT
All Plvaenh rec,lv,d Ihall flr.t b, IppUad to any Inter"t which ..v b. due with anv r...lndlr _lied to thl t.M.
REFUND (eR), A rlfund of I tl~ orldlt, which WII not r.qy,st.d on thl TIM R,turn, a.y be r.quetted bV oo.pl,tlnt In "A,,&loltlon
'for R.food a' Pennsylvania InherltlOCl. and Etbt. Tax" (REY..U13). AppllcIUClnl .r. IVl1lab11 It tM Offill
of thl RIght,r of NUIs, an~ of tht 25 R.....nu. Dlttrlot OfficII, or by cIUlnll the ,p.clll l~"hour
an.werlng ..rvlo. nuabtr. 'or for.' ard.rlngl In P,nnsylvlnla 1-'00"562"2050. out.ld. Ptnnsvlvenl, Ind
within 10011 Harrl.burg er.. (111) 717"1094, ToDI (717) 772"2252 (H.lrlng 1lPllr.d OnlvJ.
OIJECTJOMSI Any Plrtv In Inttrllt not IIthU.d with the ipPrlh...nt, .110wlno, (lr dltlUowanol 0' dtduotlon.. or 1..I"NtI'
of ta~ (Including discount or Interllt> II .hown on thlt "'otlol lIU.t obj.ot wlthlfl sllCtv ('0) d.W' 0' r"II,t af
, thlt NoUa. bVI
."wrJUan pro tilt to thl PA Depart..nt of R'v,nu., laird 0' APPllh, DlPt. ZI'021. Hlrrltbur" PA lnll'UU. OR
.....ll(\tlon to hu. thl utter d.tlrtlnld It audit of the .acount of thl Plrtonll rIP"I,"t,U"., OR
....eppe.1 to the Orphens' Court.
AIlIIIN
IITRAIlYE
CORllECIIIlIIS I
FlGtUlI Irrort dltcover.d on thlt ....II..,' .hould N addrt"ld In writing tal PA IlIpartHnt 0' RtYtnUI,
aUrtlU of JncUvldu8t T.MII, ATTNI po.t A'''III..nt Rlvl... unit, DlPt. 210601. Hlrrhbur.. PA IU....0601
PnonIl (717) 7a1"6~OS. S.. Pili S 0' the bookl.t "JnstruoUonl for JnhtrltlnCl. Ta~ R,turn 'or I ""Idlnt
oHldlnt" (REY-lSOl) 'or In l)Cpllnltlon of adIIlnlttratlvlh corrlotMll1 errort.
IHTEREST I
If an~ t.~ due .. paid within thrttl (5) ul.nd.r lonth. If tar the dlcldtnt'" dtlth, . filii Plrc.nt (UI dlltount If
the t'M p.ld 1. allowed.
Jntarllt 11 oharged b'1I1mlng with IIrtt dlY 0' dlllnqu.noy, or "1M (9) IOnth. and one (U dlW frM thl dat, If
d..th, to thl dlt. of PIYHnt. . T.MII whloh bICI... delinquent afore Jlf1UIrv I, nit bur tnter..' It thl "t, If
liIe (6~) ptre.nt per ~ cllculeted at I dallv rat. of .OQOI6~. All tl.1I which bICI... dllI".,ent on IR4II 1ft.,
JtnUary I. 1912 will bltr lnt.rllt It I r.h which will very frOll oallnder yur to a.ltndlr va" ..lth thlt r.t.
announc.d by the PA Depart..,.t 0' R.v.nue. The .pplloabl. Intar..t "t.. 'or 191' throuth I"' lrel
DISCwtT I
'!!!! Interi.t A.t. UIIIy Inter..t Feotor ~ Inter..t A,tt nllly Interllt r-lHItor,
1912 . ZOX ,000541 1917 'X ,000107
I9n 16X ,000411 1'61-1991 IIX ,ooom
1914 IIX .000101 1992 'X ,000247
1915 11X ,000156 1991-l194 1X ,0001tl
1916 lOX .0001.74 1995 'X ,000247
...Int.tllt II ollculat.d II 'ollowlI
INTEREST . SALANCE OF TAX UNPAID ~ NU"BER OF DAVS DELINQUEMT X DAILY IMTIIIIT FACTDI
_.Any Nollce Io.uod .Iler lho 10' bocc... d.lln....nl .111 rofl..1 on Inlornl colout.llon I. flII"" CUI ,",VI
~yond, thl date of thl a.....Mint. If Plw..nt 1. .Ide I'ter thl Int.r..t GOIPutltlon dl" .~ on thl
Notlol, additional Int.r..t .u.t be oaloullt.d.
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IN RE: ESTATE OF
REBECCA CALL
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
,
,
: No. 522
YEAR 1994
PETITION FOR APPOINTMENT OF SUBSTITUTE SUCCESSOR TRUSTEE
TO FILL VACANCY IN OFFICE OF TRUSTEE OF TESTAMENTARY TRUST
NOW COMES Petitioner, Mary S. Eagleton by her attorneys, Nauman, Smith,
Shissler & Hall, LLP, which respectfully represents that:
1, Pemioner is the life Income beneficiary of a Trust under Will of Rebecca S. Call and a
party In Interest able to petition this Court pursuant to Orphans' Court Rule 12,6.
2. Petitioner resides at 445 Cricklewood Drive, State College, Pennsylvania 16803.2108.
3, On May 31, 1994, Rebecca S. Call, died, leaving a Will dated October 16, 1979,
probated In the office of the Register of Wills of Cumberland County, Pennsylvania on June
10, 1994, a copy of which Is attached as Exhibit "A", whereby she appointed James H,
Stewart, Jr., as Executor and Trustee, and Lee C. Eagleton Successor Trustee.
4. The relevant portion of Rebecca S. Call's Will provides
All the rest, residue, and remainder of my Estate I hereby give
and bequeath to my Trustee hereinafter named to manage and
invest the same and pay over the income therefrom for life to
my brother, JAMES H. STEWART, Upon the death of my said
brother, I direct my Trustee to divide the corpus of said Trust
Into two (2) shares and to pay one share thereof to my
nephew, ,lAMES H. STEWART, JR., absolutely and to pay the
Income from the other share to my niece, MARY S.
EAGLETON, for life. Upon the death of my said niece, the
corpus and any accumulated Income shall be divided into as
many shares as she may have children then living and
deceased children survived by Issue, One share shall be paid
over to each living child, and one share shall be divided among
the issue of each deceased child per stirpes,
5. Upon the death of Rebecca S, Call, Mary S. Eagleton became the life income
beneficiary of halfthe corpus ofthe Trust, as James H, Stewart predeceased RebecoaCall
on August 26, 1981,
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e, The Estate has not to date been distributed,
7, Article Tenth of Rebecca S, Call's will provides,
I hereby nominate, . constitute and appoint JAMES H,
STEWART, JR., as Executor and Trustee under this my Last
Will and Testament, and If he falls or Is unable to aot,lhen I
appoint LEE C, EAGLETON as Executor and Trustee under
this my Last Will and Testament.
. 8, James H.. Stewart, Jr. died on March 23, 2000.
9, Lee C, Eagleton died on May 15, 1990.
10, The Trust continues and It Is necessary that a Substitute Successor Trustee be
appointed, In order to admlnlRter the trust, In the place of James S, Stewart, Jr, and Lee
C. Eagleton by reason of their deaths. '
11, Petitioner respectfully requests the appointment as Substitute Successor Trustee of
James Chandler Eagleton, son of Lee C, Eagleton and Petitioner and one of the
remainderman of said Trust.
12, James Chandler Eagleton Is qualified to act as Trustee as he Is chemical engineer.
He resides In the Borough of Ambler, Montgomery County, Pennsylvania.
13, James Chandler Eagleton Is willing and able to act as Trustee of the Trust, as
evidenced by a Consent and Joinder attached as Exhibit "B".
14. The names and addresses of all persons, known to Petitioner who are Interested In
the Trust and In this Petition are as follows:
James Chandler Eagleton 2507 Navajo Path
William Eagleton 441 Keebler Road
Beth Eagleton McKlrachan 22032 Malibu Lane
Ambler, PA 19002
King of Prussia, P A 19406
Huntington Beach CA 92646
16, William Eagleton, son of Mary S. Eagleton and James Eagleton, has consented to the
~lIng of this Petition and joins In Its prayer as evidenced by the Consent attached hereto
as Exhibit "C" and made a part hereof by reference.
16, Beth Eagleton McKlrachan, daughter of Mary S. Eagleton and James Eagleton, has
consented to the filing of this Petition and joins In Its prayer as evidenced by the Consent
attaohed hereto as Exhibit "0" and made a part hereof by reference, .
.2,-
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IN RE: ESTATE OF
REBECCA CALL
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
.
,
: No, Year of
VERIFICATION
I, Mary S. Eagleton, Petitioner In the attached Petition, being duly authorized to do
so, make the fOllowing statements subject to the penalties of 18 Pa,' C.S, ~4904, relating
to un,worn falsifications to authority, and do state that the facts set forth In the foregoing
Petition for the appointment of successor trustee for the Rebecca Call Estate are true and
correct Insofar as I have personal knowledge thereof, and are otherwise true and correct
according to my Information and belief.
Dated: h~ If I 2000
By: /l-I.4~ 5', ~~.t;;
Mary S, Eagleton
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LAS'!' 1-111.1. Aim TESTAIoIEIl'l'
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REBECCA S, CALL
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I, REBECCA S. CALL, being of ~ound mind, memory, and
understanding, do hereby make this to be my Last Will and Testame
revoking any and all Wills \~hich I may heretofore at any time
have made,
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FIRST: I direct my Executor hereinafter
named to pay all of my just debts and funeral expenses as soon
after my death as may be convenient,
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SECOND: I hereby give and bequeath unto
my Godchild, CHRISTINE STEWART, the sum of Three Thousand
($3,000.00) Dollars.
THIRD:
I hereby give and bequeath my
personal effects and household goods to my niece, HARY S. EAGLETOl
and my nephews, JOHN W, STEt~ART and JAMES H. STEt~ART, JR., to be
distributed to them in kind subject, however, to such directions
as 1 may give my Ex~cutor from time to time as to the disposition
of specific items,
FOURTH: I hereby give and bequeath to ANDRI
BERNARD the sum of One Thousand ($1,000.00) Dollars,
FIFTH: I hereby give and bequeath to
~ms. L. P. MURDOCK the sum of Five Thousand ($5,000.00) Dollars
if she survives me.
SJ:\TII,
J d""jJ'(' tl'.ll !I(.<I] C,':,',lfuJ',1 J'"c"jvI!
Fift00n Thou~;;ll1d (;~I'I,(JO(),()()) J)o]]an, :,1"1.1 I 1111"('11.1 10111.1::(; ,',ill::
to her durinl!, Ill)' J i[I!t!lIill, 1 IW1'l'hy !lJvc Ilnd l)(!qu(:~li:h to ::U.L
CI(AI'JFORD a r.UIII cqufll to the Illllount hy IIhich such 1ifceJIIIO girtH
arc lesB than Fifteen ThoUlllll1d ($15,000, 00) Dollllr~l,
SEVENTH:
^1.1 the reDt, reuiduc, fillet remnindllr
of my Entatll I hllroby giVll nnd boqueath to my Trustee hllreinafter
named to manage and invllst the same and pay over the income therefrom
for life to my brother, IN-IES II, STEh'^RT. Upon tho dea th of my
said brother, I direct my Trustllll to divide the corpus Df said
Trust into two (2) shares and to pay one share thereof to my
nephe\~, IN-lES H. STEI~^RT, JR" absolutllly and to pay thll income
from the other ahare to my niece, MARY S. EAGLETON, for life.
Upon the death of my said niece, the corpus and any accumulated
income shall be divided into as many shares as she may have
children thon living and deceased children survived by issue. One
share shall be paid over to each living child, and one share sh~ll
be divided among the issue of each dllccased child per stirpes.
EIGHTH:
In addition to the powers ~onferred
by law upon the Trustee of the Trust created under this my InU,
or elsewhere conferred upon him or hin successors, the said Trustee
shall have such of the following powers as in his unrestricted
judgment and discretion may be advisable for the better management
and preservation of this Trust Estate:
A, To take, hold, and retain all or
any part of the property bequeathed or devised as part
of my Estate, or any trust created hereby in the form
in which the same may be received, as long as he may
deem advisable and to receive all the income, increments,
rents, and profits therefrom,
ll, To :Jell., e;.:eIHlnge, 11lIl't:l.r:1.on,
lense or otherwise dispose of nny property or part
thot'eof, real or personal, ,,,l1ieh may lit any tillle form
part of this Trust at public or private snle for such
purposes and upon such terms, including sales on credit
",ith or ",ithout security. in sllch llIanner and at such
prices as he may detennine, including the right to leaso
real estate for terms in excess of five (5) years, In
the event of a sale, exchange, partition, or lease of any
of the property of this Trust Estate there shall be no
liability on the part of the purchaser or purchasers to
see to the application of the purchase money, but the
same shall be held and disposed of by such purchaser or
purchasers, free and clear of any of the provisions of
any trust created hereby,
C. To continue any investment which
may 'form a part ox this Trust F.state or to invest or
reinvest any funds in any property, real or personal,
of any kind or nature, including without limitation stocks,
bonds, mortgages, and other securities without being
limited and restricted to investments as now, or may
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hereafter be, prescribed for the Trustee by the Laws of
the Conunonwealth of Pennsylvania I or any other state I it
being my intention to give my Trustee the same pOl~er of
investment and reinvestment \~hich I myself possess with
respect to my own funds.
D, To cause securities which may
from time to time comprise any part of this Trust Estate
to be registered in his name as Trustee or in the name
of any nominee or to take and keep the same unregistered
3,
and retain them, or nny pnrt of them, in ~uch condition
that they will pass by delivery without disclosing the
fact that the property is h11d in a fiduciary capncity.
E. To retain the principal Dr
corpus or any part thereof of any trust created hereby
in the form of cash.
F, To vote, in respect to any
securities which may at any time form a part of any
trust hereby created, upon any proposition or election
at any meeting and to grant proxies, discretionary or
otherwise; to vote at any such meeting; to join in or
become a part of any reorganization, readjustment, merger
voting trust, consolidation or exchange and to deposit
any such securities with any committee, depositary, trustee,
or otherwise and to payout of any trust created hereby
any fees, expenses, and assessments incurred in connection
therewith and to charge the same to principal or income
as they may see fici to exercise conversion, subscription
or other rights, or to sell or abandon such rights and
to receive and hold any new securities issued as a result
of such reorganization, readjustment, merger, voting
trust, consolidation, exchange, or exercise of conversion,
subscription or other riuhtsi and generally take all
action in respect to any such securities as they might
or could do as absolute owners thereof,
G, To allocate to either principal
or income or between them any and all taxes (especially
capital gains taxes) which he as Trustee may be required
to pay on behalf of this Trust Estate.
-4-
II, To apportion stock extraordinary
and liquidating dividends received by him between income
and principal in such manner as he may deem fit and to
determine what constitutes such dividends.
I. To dcccnnine, in connection
with making inv~stmcnts, whecher co amorcizo premiums
in whole or in part.
J, Upon the termination of this
Trust, I direct my Trustee to account for his administratio
to the beneficiaries and to make all necessary conveyances,
transfers, and assignments for the purpose of perfecting
the legal title thereto in the ultimate beneficiaries and
my Trustee shall thereby be discharged without any
application to, or action by, any court,
NINTH: I direct my Executor hereinafter
named to pay all inheritance, estate, succession, and legacy taxos
of whatsoever nature and kind, both state and federal, to which my
Estate or any interest in my Estate or the transfer of any property
passing hereunder, or by any codicil hereto or otherwise passing
by reason of my death may be subject, and to charge such taxes
against the residue of my Estatej it being my intention that
none of the aforesaid taxes on any of the property required to
be included in my gross Estate under the provisions of any state
or federal law now in force and effect or hereinafter enacted
shall be prorated among the persons interested in my Estate,
to whom such property is ormaybe transferred or to whom any
benefit accrues.
-5-
IN RE: ESTATE OF
REBECCA S, CALL
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
.: ORPHANS' COURT DIVISION
,
'I
,
,
: No,
YEAR
,
. I
ACCEPTANCE OF APPOINTMENT TO TRUSTEE
. The undersigned having been nominated to the Orphans' Court for appointment to
. . act.as trust~e of a trust estate created by Item SEVENTH of the last will and testament of
Rebecca 8. Call, hereby consents to such appointment.
Dated: 8' /2.. S-, 2000
By: fi- c ~-4-
Jarfi"es Chand Ie agleton
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IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: No, YEAR
CONSENT TO APPOINTMENT OF PROPOSED TRUSTEE
IN RE: ESTATE OF
REBECCA S, CALL
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The undersigned Joins In the nomination to the Orphans' Court for James Chandler
Eagleton to ao~ as trustee of a trust estate created by Item SEVENTH of the last will and
testament of Rebecca S. Call, and hereby consents to such appointment.
By: 4U:;, ~~
. . William Eagl on
Dated: ~ 2000
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On August 26, 1961, James H, Stewart predeceased Rebecca S, Call, Thus, James H.
Stewart never enjoyed the benefits of being a life tenant under the Trust. On the death of
Rebe~ca S. Call, Mary S, Eagleton, Petitioner, became the life Income benefiolary of half
the cdrpus of the Trust. James H, Stewart, Jr, aoted as Trustee of the trust as delineated
by the Will until his death.
On May 15, 1990, Lee C. Eagleton died without ever serving as Trustee. On March 23,
2000, James H. Stewart, Jr, died,
The Will does not provide for a Substitute Successor Trustee In the event that James H,
Stewart, Jr, and Lee C, Eagleton, the Successor Trustee, both die. Petitioner respectfully
requests this Court appoint James Chandler Eagleton, Petitioner's son and one of the
remaindermen, as Substitute Successor Trustee,
,JURISDICTION
The Jurisdiction of ttle Court In this matter Is determined by Section 711 of the PEF (20 Pa.
C,S. 711). This Section states that the Court of Common Pleas, through Its Orphans'
Court Division, has Jurisdiction over the administration and distribution of testamentary
trusts, The Rebecca S. Call Tru~t Is a testamentary trust situated In Cumberland County,
LEGAL AUTHORITIES
Orphans' Court Rule 12,6 provides "(A) A petition for the appointment of a trustee may be
filed by any party In Interest. . ,." The party must have a substantial, direct, and
Immediate Interest In the litigation. Rook v. Pyle, 720 A.2d 137, 142 (Pa. Super, 1998),
Beneficiaries are considered parties In Interest. Estate of Nassar, 467 Pa, 325, 334, 356
A.2d 773, 777 (1976); Bailey Trust, 75 D. & C, 2d 139 (Philadelphia 1918). Parties in
Interest may be present parties In Interest or prospective parties in Interest. McMullin's
Estate, 26 D. & C. 429 (Philadelphia 1936),
Mary S. Eagleton Is the Income life beneficiary; therefore, she is a party In Interest and the
proper person to petition this Court. Her children, James Chandler Eagleton, William
Eagleton, and Beth Eagleton are also parties In interest as they are prospective parties in
Interest which will share the corpus of the Trust If they survive their mother, Mary S.
Eagleton. They consent and Join to the Petition and are also proper parties to petition this
Court,
SELECTION OF SUCCESSOR TRUSTEE
It has long been held that a court should select a Substitute Successor Trustee from the
nominations made by the parties In Interest unless the nominees are not qualified. Estate
of Zerbey, 481 Pa, 374, 378, 392 A,2d 1340, 1342 (1978) (citing Anderson v. Patterson,
363 Pa, 121, 69 A.2d 87 (1949); McCaskey's Estate, 293 Pa, 497, 143 A,2d 209 (1928)),
When the equitable life tenant and a majority of the persons In interest join In the petition,
a court should appoint the life tenant's nomination. Alburger's Estate, 23 Dlst. 948, 949
(Phlla, Co. 1914),
The life beneficiary and her children, the remaindermen, nominated James Chandler
Eagleton. Mr, Eagleton Is qualified to be appointed by the Court,
JAMES CHANDLER EAGLETON'S QUALIFICATIONS FOR TRUSTEE
The cases Indicate that a court should appoint Mr, Eagleton unless It Is of the opinion of
the court that he Is not fit to act as trustee, that he Is unfriendly to the life tenants, or that
he will permit other matters to Interfere with his duty to preserve the principal. McCaskey's
Estate, 307 Pa, 172, 174, 160 A, 707, 708 (1932). Ths cases further Indicate that a court
should appoint the nominee who Is best qualified to care for the estate, for the benefit of
all the Interests concerned, McCaskey's Estate, at 178, 708.
Mr. Eagleton is fit to act as Substitute Succes~or Trustee as he Is educated as a chemical
engineer, Mr. Eagleton Is not unfriendly to the life tenant, his mother, Mary S, Eagleton.
In fact, It Is on Mrs, Eagleton's Petition that Mr, Eagleton Is being nominated, There Is
nothing to Indicate that Mr, Eagleton will allow anything to interfere with his duty as
Substitute Successor Trustee. Mr, Eagleton is nominated by the life tenant and his
nomination Is joined by the other prospective beneficiaries, Therefore, there Is nothing to
Indicate that Mr, Eagleton Is not qualified to act as Substitute Successor Trustee of this
Trust.
Although Mr. Eagleton Is a remainderman, he is not barred from acting as Trustee where
he Is acting as Trustee for more than one beneficiary. Fox's Estate, 264 Pa, 478,480, 107
A. 863, 864 (1919), The strict prohibition upon a beneficiary becoming a trustee exists only
where the Interests would merge. Id. In the present case, Mr. Eagleton Is not a current
Income beneficiary, His mother, Mary S, Eagleton, Petitioner Is the only life tenant. Mr.
Eagleton will only become a beneficiary, as will his siblings, If they survive Petitioner, It Is
not possible for Mr, Eagleton's Interests to merge, Therefore, there Is no bar on nominating
Mr, Eagleton, at the request of the income beneficiary and remaindermen,
Some courts may hesitate to appoint a beneficiary as trustee because of the possible
conflict between his Interest as a beneficiary and his duty as trustee, Zerbey Estate, 481
Pa. 374, 379, 392 A,2d 1340, 1343 (1978), However, there Is not a bar to a remainderman
acting as trustee, Fox Estate, supra, and courts have appointed beneficiaries as trustees.
Jackson's Estate, 33 Berks 181 (Berks Co. 1940), Furthermore, Mr, Eagleton Is not a
current Income benefiCiary and Is being nominated by the only life tenant and all of the
remaindermen,
INTENT OF THE SETTLOR
The Intent of the testator is "paramount." Pearson Estate, 56 D. & C, 2d 451 (1972).
Looking at the provision of the Will sheds light upon the testator's Intont. The testator first
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3, The Rebecca Call Estate has been fully administered by Mr. Stewart with the
exception that the residuary estate has never been formally distributed, Under Paragraph
SEVENTH of decedent's Will, that estate was distributable as follows:
SEVENTH: All the rest, residue, and remainder of my Estate I hereby give
and bequeath to my Trustee hereinafter named to manage and Invest the
same and pay over the Income therefrom for life 10 my brother, JAMES H,
STEWART. Upon the death of my said brother, I direct my Trustee to divide
the corpus of said Trust Into two (2) shares and to pay one share thereof to
my nephew, JAMES H, STEWART, JR., absolutely and to pay the Income
from the other share to my niece, MARY S, EAGLETON, for life. Upon the
death of my said niece, the corpus and any accumulated Income shall be
divided Into as many shares as she may have children then living and
deceased children survived by Issue, One share shall be paid over to each
living child, and one share shall be divided among the Issue of each
deceased child per stirpes.
4, James H, Stewart, Jr, died March 23, 2000 and, by his Last Will and Testament,
appointed his surviving widow Executrix of his estate and gave his residuary estate to her,
Audrie G, Stewart of Upper Allen Township, Cumberland County, qualified as Executrix
under the will of James H, Stewart, Jr., copy of which was probated In this court on April
3,2000, Will No, 2000-00271, at Register of Wills Office, Cumberland County.
5, Mary S, Eagleton, beneficiary of the testamentary trust created under the Will of
Rebecca S, Call survives and lives at 445 Cricklewood Drive State College, PA 16803-
2108. She has consented to the filing of this Petition and Joins In Its prayer as evidenced
by the Consent attached hereto as Appendix "B" and made a part hereof by reference,
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WHERISFORE, AudrleG, Stewart respectfUlly requests 'ilhat she be appointed
Adll1lnlstrator D.B:N,C,T,A, of the Estate of Rebecca S, Call,
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the Estate of James H. Stewart, Jr" deceased
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SIXTH:
I desi i'e: l'1l,ll 110) J CI':,I:fol'd J'e:ce:iv0
Fifteen Thousand ($15,000,00) Dollar!), ,mil I intend to rn,d:(: I~j ftD
to her during lilY li f L! t illle. I hel'cby B ive /lnd be'lUOlll: 11 t:o nEL1.
CI\AHFORD /l sum eC]lw1 to tile 1l1ll0llnl: by Illlich Bl,ch li!'QI:ime Gifts
ore less than Fifteen Thollsand ($15,000,00) Dollars.
SEVEN'rJI: All the res t, reuidue, nnd remainder
of my Estate I hereby give and bequeath to my Trustee hereinafter
named to manage and invest the same and pay over the income therefrom
for life to my brother, JANES H, STE\~AR'l'. Upon the dea th of my
said brother, I direct my Trustee to divide the corpus of said
Trust into two (2) shares and to pay one share thereof to my
nephel~, JAMES H. STEI~AR1', JR" absolutely and to pay the income
from the other share to my niece, MARY S. EAGLETON, for life.
Upon tne death of my said niece, the corpus and any accumulated
income shall be divided into as many shares as she may have
children then living and deceased children survived by issue. Ona
share shall be paid over to each living child, and one share shall
be divided among the issue of each deceased child per stirpes.
EIGHTH: In addition to the powers conferred
by law upon the Trustee of the Trust created under this my In 11 ,
or elsewhere conferred upon him or his successors, the said Trus tee
shall have such of the following powers as in his unrestricted
jUdgment and discretion may be advisable for the better management
and preservation of this Trust Estate:
A. To take, hold I and retain all or
any part of the property bequeathed or devised as part
of my Estate, or any trust created hereby in the form
in which the same mny be receIved, as long as he mny
deem advisable and to receive all.the income I increments,-
rents, and profits therefrom.
Il, '1'0 sell., e;.:cllllllge, plln:J.tiOIl,
lellse or otherwise dispose of any property or part
thereof, real or personal, \~hich may at any time form
part of this Trust at public or private sale for such
purpOses and upon such terms, including sales on credit
with or without security, in such manner and at such
prices as he may determine, including the right to leaso
real estate for terms in OXcess of five (5) yoars, In
the event of a sale, exchange, partition, or lease of any
of the property of this Trust Estate there shall be no
liability on the part of the purohaser or purchasers to
see to the application of the purchase money, but the
same'shall be held and disposed of by such purchaser or
purchasers, free and clear of any of the provisions of
any trust created hereby,
C, To continue any investment which
may 'form a part of this Trust F.state or to invest Ol'
reinvest any funds in any property, real or personal,
of any kind or nature, including without limitation stocks,
bonds, mortgages, and other securities without being
limited and restricted to investments as now, or may
hereafter be, prescribed for the Trustee by the Laws of
the Conunonwealth of Pennsyl.vania, or any other state, it
being my intention to gj,ve my Trus tee the same pOl~er of
investment and reinVesllllent which I myself pOssess with
respect to my own funds,
D, To cause securities which may
from time to time comprise any part of this Trust Estate
to be registered in his name as Trustee or in the name
of any nominee o~. to take ana keep the same unregistered
,
and retai.n thein, or ariy pnl't of them, in such condition
that they will pass by dc1ivery without disclosing the
fact that the property is held in a fiduciary capacity,
E, To retain tho principal or
corpus or any port thereof of any trust created hereby
in the form of cash.
F. To vote, in respect to any
securities \~hich may at any time form a part of any
trust hereby created, upon any proposition or election
at any meeting and to grant proxies, discretionary or
otherwise; to vote at any such meeting; to join in or
become a part of any reorganization, readjustment, merger
voting trust, consolidation or exchange nnd to deposit
'any such securi ties ~Iith any conunittee, depositary, trustee,
or otherwise and to payout of any trust created hereby
any fees, expenses, and assessments incurred in connection
therewith and to charge the same to principal or income
as they may see fitj to exercise conversion, subscription
or other rights, or to sell or abandon such rights and
to receive and hold any new securities issued as a result
of such reorganization, readjustment, merger, voting
trust, consolidation, exchange, or exercise of conversion,
subscription or other rights i and generally take all
action in respect to any such securities as they might
or could do as absolute owners thereof,
G, To allocate to either principal
or income or between them any and all taxes (especially
capital gains tuxes) which he. as Trustee may be required
to pay on behalf of this Trust Estate,
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II, To apportion stock extraordinar)
,and liquidatinn dIvidends received by him bet\~een income
and principal in such manner as he may deem fit and to
determine what constitutes such dividends,
I. To determine, in connection
with making inves tmcnts, whether to amortize prcmiLJr.1S
in whole or in part,
J, Upon the termination of this
Trust, I direct my Trustee to account for his administratio
to the beneficiaries and to make all necessary conveyances,
transfers, and assignments for the purpose of perfecting
the legal title thereto in the ultimate beneficiaries and
my Trustee shall thereby be discharged without any
application to, or action by, any court.
NINTH: I direct my Executor hereinafter
named to pay all inheritance, estate, succession, and leBacy taxes
of whatsoever nature and kind, both stato and federal, to which my
Estate or any interest in my Estote or the transfer of any property
passing hereunder, or by any codicil hereto or otherwise passing
by reason of my death may be subject, and to charge such taxes
against the residue of my Estatej it being my intention that
none of the aforesaid taxes on nny of the property required to
be included in my gross Estate under the provisions of any state
or federal law now in force and effect or hereinafter enacted
shall be prorated among the persons interested in my Es ta te I
to whom such property is or may be transferred or to whom any
benefit accrues.
-5-
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JRD/June 30, 1992/17858
Estate No,: 21.1994.522
ORPHANS' COURT CIVISION,
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
In Re: Estate of. REBE0.0.A!'l r'A r.r,
Late of UPPER ALLEN TWP
,
No,
1994.522
NOTICE OF FAILURE TO FILE STAreS REPORT AND REQUEST TO
CONDUCT A HEARING PURSUANT TO RULE 6,12, SU1'REME COURT
ORPHANS' COURT RULE
Personal Representative: JAMES H. STEWART, JR.
, Counsel for Personal Repre.~entatlve: JAMES H. STEWART, JR ESQ
Date of Decedent's Death: MAY 31, 1994
Date of Delinquency Notice: JUNE 13, 1996
The undersigned, Mary C. L.ewis, Register of Wills, in accordance with Rule 6,12, Supreme
Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of
Cumberland County, that neither the above named personal representative nor the above named counsel
for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his,
her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite
notice, pursuantto Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills
on .1lINF. 11 , 1%.0, and that the ten (10) day notice to file the Status Report has expired.
Accordingly, In accordance with Rule 6.12 the Court Is hereby notified of such delinquency and the
undersigned requests that a Court conduct a hearing to determine whether sanctions should be Imposed
upon the delinquent personal representative. or counsel for the dellnquenl personal representative.
miL~' (-, Y;.Ju.,U~)~j A\.Vhu?U+t(L.1
Mary C. 1.!ewls, Register of ills J' . ~.Lt
Date: JULY 1, 1996
Distribution: Personal Representative
Counsel for Personal Representative
Estate File
A HEARING DATE IS SCHEDULED FOn ~ pt.
IN COURTROOM NO.1. IF THE S1'A'rUS REPORT
DATE, THE HEARING WILL Au'rOMA1'1CALLY ~E: C
Ie! (P.. --::-:,
HAROI,D E. SHEE
/3 199~AT I/:()O A.m,
FI Lib PRI TO THE HEARING-
t-;l ELLED.
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