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PETITION FOIt PIWUATE llnd GltANT 01<' LETTERS
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1I1.m law"",, 1I1 _.-___u___ To:
________ ______. _. _______________._.___ Regbrer or Wills ror .he r \
__~____________._._._., /J('('('lI.wtl._ _ CUUllt)' l~~_~t.t"'<040.""l. 1IIIhe
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Your pClillollcr(,), who blare IN )'eHr' or I\te or older IIlllhe execuL':>~ ~,,--
Illlhe ""I will or Ihe ahovc ,Iec,'delll, dilled -~-~C'''':s:- ...... c,. l '-.... ~
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OATH or PEltSONAL ImPRESENTATIVE
COMMONWEALTII OFI'ENNSYLVANIA } >IS
COUNTY OF CUMBERLAND
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The pelilioner(s) IIhove-llumed swcllr(s) ur ufflrm(s) Ihllllhe slulemellls Illlhe roregolng pellllon ore
lrue IlIIlI ~nrreCI to Ihe heslof Ihe knowledge IInd heileI' or pelilioner(s) nnd Ihol us personul reprcscll'
IUllve(s) or Ihe uhuve de~edel1l pClilloner(s) will well und UIlI)' udmlnisler Ihe estlllc lIecordlng 10 low.
Sworn III l~r ufflrmed HIllI subscribed ~~___ r ~_- 5~4~ ..!!l
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No, 21-94-89'
Estate of\?- ... .....\...-t'- ~. O~ A'";)
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW OCTOBER 24 19-2.L. In consldcrallon of the pelltlon on
thc reverse side hercof, slltlsfuctory proof huvlnll bccn prescnled before me,
IT IS DECREED 111111 rhc Inslrumenl(s) dated AUGUST 26. 1994
described therein be ndmlllcd to probale and filed of record as the IlIst will of
ESTHER S ORDO
and Lellers TESTAMENTARY
are hereby Bromed to El3THEft EVA ORDO AND ATTILA JOSEPH ORDO
FEES
Probate, Lellers, Ete, ........, $115. 00
Short CerllneOles( 2j .. .. .. .... $ 6 . 00
Renunciation ................ $
. ~c~ageB $ ~: RR
TOTAL_$ 13'.00
Flied ..... OCT.Oll.ER .2!l., 1.!19.4 . .. .. ...
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ATTORNEY (Sup. Ct. 1.0. No.)
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ADDRESS
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WARNING: It II IlIogal to dupllcoto this copy by photostat or photograph.
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COMMONWEALTH 0' PENNlnVANI4 . DEPARTMENT 0' HEALTH. VITAL AICOADS
CERTIFICATE OF DEATH
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Esther Ordo
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LAST WILL AND TESTAMENT
OF
ESTHER S. ORDO
I, ESTHER S. OROO, an adult individual, of the Township
of Upper Allen, County of cumberland, and the Commonwealth of
Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my Last will
and Testament, hereby revoking and making void any and all Wills or
testamentary writings by me at any time heretofore made.
FIRST: I direct that all my debts, funeral expenses and
inheritance taxes be paid by my personal representative,
hereinafter named, as soon after my death as may be practicable.
SECOND: I give, devise and bequeath all the rest,
residue and remainder of my Estate, be it real, personal and mixed,
of whatever nature and wheresoever the same may be situate as
follows:
A. One-half (1/2) thereof to my daughter, Esther Eva
Ordo, per stirpes.
B. One-half (1/2) thereof to my son, Attila Joseph Ordo,
per stirpes.
C, Should either Esther Eva Ordo or Attila Joseph Ordo
not be living at my death and leave no issue, I give, devise and
bequeath all the rest, residue and remainder of my Estate to the
remaining child, per stirpes.
THIRD: I hereby nominate, constitute and appoint Esther
Eva Ordo and Attila Joseph Ordo to serve as co-executors of this my
Last will and Testament; provided, however, that should either fail
to qualify or cease to act as executor, I hereby nominate,
constitute and appoint the other as sole executor. If Esther Eva
Ordo and Attila Joseph Ordo are not able to serve as my executor,
I hereby nominate, constitute and appoint Hamilton Bank to serve as
executor of this my Last will and Testament. I further direct
tha t said execu tors shall serve wi thou t bond, Said execu tors
shall have the power to discharge all debts, liens and encumbrances
upon my Estate, as well as any taxes thereon, to pay for the cost
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of the final disposition of my remains and final illness, if any,
to receive any and all commissions and other compensation for
services rendered by me during my lifetime and to perform any and
all fiduciary duties authorized by statute. Further, I direct my
executors to preserve my Estate and any attachment or anticipation
while in the hands of my said personal representative, it being my
express intent that all legacies shall be free from any attachment
or anticipation while in the hands of the personal representative
for my Estate.
IN WITNESS WHEREOF, I, ESTHER S. ORDO, have signed,
sealed, published and declared this to be my Last Will and
Testament, consisting of this and one additional page in the margin
of each of which I have also set my hand for greater security and
better identification this ~6 day of Q \ L\"",, t-;- 1994.
,../b
Esther
The preceding instrument, consisting of this and one
other typewritten page was on the day and date hereof signed,
sealed, published and declared by ESTHER S. ORDO, testatrix herein
named as and for her Last Will, in the presence of us, who at her
request, in her presence and in the presence of each other have
hereunto subscribed our names as witnesses hereto. We further
certify that at the time of the execution hereof, the said ESTHER
S. ORDO, was of sound and disposing mind, memory and understanding.
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
SS:
I, ESTHER S, ORDO, Testatrix whose name is signed to the
attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my Last will and Testament/ that I signed it
willingly/ and that I signed it as my free and voluntary act for
the purposes therein expressed.
S. OROO,
(SEAL)
Sworn or affirmed to~~ aCknowl~ed bef~ me by ESTHER
the Testatrix, this ~ day of a...... , 1994.
\
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF DAUPHIN )
w~~, L.- ~<........... .(.'1 and ~'h \el. 'R. . ~c ......"-~(.\...
the witnesses whos~ names are sig~ed to the attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw ESTHER S. OROO, Testatrix, sign
and execute the instrument as her Last will and Testament/ that
Esther S. Ordo, signed willingly and that she executed it as her
free and voluntary act for the purposes therein expressed/ that
each of us in the hearing and sight of the Testatrix signed the
Will as witnesses/ and that to the best of our knowledge the
Testatrix was at that time 18 or more years of age, of sound mind
and under no constraint or undue influence.
I5dlf /I{CkVl.J/
'\:\Q\Q& --R ~ l . LOr
swor~t~and subs
this -~ day of
1994.
My Commission Expires:
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'95 11nn -9 filO:22
CERTIFICATION OF NOTICE UNDER RULE 5.6IaC\UI' ,-- '- r'ourt
Curnbull'~nCl Cu" PA
Name of Decedent: Esther S, Ordo
Date of Death: 10/05/94
will No. 21 - 94 - 898
Admin. No.
To the Register:
I certify that notice of beneficial interest required
by Rule 5.6(a) of the Orphans' Court Rules was served on or
mailed to the following beneficiaries of the above-captioned
estate on March 7, 1995:
lWle.
Address
E. Eva Ordo
719 Erford Road
Camp Hill, PA 17011
1116 North Second Street
Harrisburg, PA 171022-0234
A. Joseph Ordo
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Notice has now been given to all persons entitled
Rule 5.6(a) except: No excep~on~~~~___~
Date: March 7, 1995 .::.,.............. -
Signa ture-"'::::'
theret under
Name Harrv L. Bricker. Jr.
Address 407 North Front Street
Harrisbura. PA
17101
Telephone: 17171 233-2555
Capacity:
Personal Representative
xxx Counsel for personal
representative
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JRD/June 30, 1992/17858
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?-.;;J.:;> '1.5-
In Re: Estate of ESTHER S ORDO
Late of MECHAN I CSBURG BOROUGH
Estate No.:
21 - 94 - B9B
ORPHANS' COURT DIVISION,
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSVL VANIA
No.
NOTICE OF FAILURE TO FlLE CERTIFICATION AND REQUEST TO
CONDUCT A HEARING PURSUANT TO RULE 5,6(e), SUPREME COURT
ORPHANS' COURT RULE
Personal Representative: ESTHER EVA ORDO ET AL
Counsel for Personal Representative:
HARRY L BRICKER ESQ
OCTOBER 24 1994
Date of Grant of Original Letters:
Date of Delinquency NOllce: FEBRUARY 3 1995
The undersigned, Mary C. Lewis, Register of Wills, In accordance with Rule 5.6, Supreme Court
Orphans' Court Rules, hereby notifies the Orphans' Courl Divisiun, Court of Common Pleas of
Cumberland County, Ihal neither the above named personal representillive nor Ihe above named counsel
for the personal representative have filed with the Regisler of Wills or Clerk of Ihe Orphans' Court his,
her or its certification required by Rule 5.6(d), Supreme Coun Orphans' Court Rule and that the requisite
notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Coun Rules, was given by the Reglsler of Wills
on FEB 3 , 19.2.'i and that the ten (10) day notice to file the certification has expired.
Accordingly, in accordance with Rule 5.6(e) the Coun is hereby nOllfied of such delinquency and the
undersigned requests that 0 Court conduct a hearing to determine whether sanctions should be imposed
upon the delinquent personal representative or counsel for tIe delinquent pers al representallve.
Date: FEBRUARY?2 1995 ZJ ~. . ~ f)pijf.
ry . Lewis, RegiSler of Wills " ()
Distribution: Personal Representative
Counsel for Personal Representalive
Estale File
A Hearing is set for //JOn, A"~L.3 /t;~at 4:(/() ,I! /YJ.
in Court Room No.1. I
If the Certification of Notice is filed prior to the hearin9 date, the hearin9
will a~tornatically be cancelled, / / _~.
Ouzz, ~ S-'?-?.:; /VCI--<-r./ f::"_~
. /):'((;'.-1 ' ! . / r ,,, .-- '/ ~. Harold E, Sheely p, .
. .
20. II Uno 191s groslor Ihan Uno 10, onlor Iho dllloronco on Uno 20. This Is Iho OVERPAYMENT.
~ 0 Check her. It OU are ra ueaUn 8 refund of our avo a ment
21. II Uno 10 Is groolar thon Uno 10, onlor tho difforonco on Uno 21. This Is tho TAX DUE.
A. Enlar tho Inlor09t on tho bolonco duo on Uno 21A.
B. Enlar Iho lolal 01 Uno 21 and 21A on Uno 21 B, This Is Iho BALANCE DUE.
Make Check Pa able to: Re later at Willa A ent
~ ~ BE SURE TO ANSWER ALL OUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
Un de, p.n.llhu ot perjury, I a.clot,.that I hive .umln.d thl' ,.Iurn, Includmg _ccompanVlng .cheauln.nd au. limen II, and 10 lh, bill of mv knowledge and blli." I' " tfUI,
corllel "nd comple'I.1 dlela,. thai "II ,..1111..1, hu be.n "porlld at true matht VIlllI, O,cl..,.llon at pllpa,., other thin the perlonil "p'...nt"UvI 'a bn.d on Il!ln'orm.ltlon ot
which pI.p.,., h.. eny "nowledgl,
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REV. 1600 EX .11-1141
ron DAUS OF OrATItAFlrfl 12l:1lt81 CUECK HUn
IF A 1I1'OU5AL
1 Y AI
FILE NUMBER
21 94 898
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
cOM~m'hWi'\'ljl,fl\,'l!il'brANIA
~,nOtlOl
tlAnAIS C,PA 11l2t-OtlOl
COUNTY CODE
Y[AR
NUMBER
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DECEOENrs NAME (LAST. FIRST. MO MIDDLE INITIAL I
rdo Esther S.
DECEOENT'S COMPLETE ADDRESS
12 Hummel Ave.
emoyne, PA 17043
SOCIAL SECURITY NUMOE R
DATE OF OEAHt
DATE OF &IRTtI
141-32-9955 10 5/94 C'""" Cumberland
(IF APPLlCABlEI8URVIVINQ SPOUSE'S NAME (LAST.FIRST AND MIDDLE INITIAL I SOCIAL SECUAlTY NUMBER
AMOUNT AECEIVEO(SEE INSTRUCTlONSI
X I. O,lglnal ROlurn
4. Umllod Eslalo
2. Supplomonlar ROlllrn
48. FUlUro Inlorost Compromlso
(lor dolos 01 dOOlh allor 12-12-02)
[KJ B. Docodonl Dlod Toslalo 0 7. Docodanl Malnlalnod a Uvlng Trusl
AIIach co 01 Will (Allach . co 01 Trusl
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Remalndor Roturn
(for daloa 01 doalh prior 1012-13-02)
Fodoral Estalo Tox Roturn Roqulrod
Tolor Numbor 01 Solo Doposll Boxos
06.
_B.
COMPLETE MAILINQADORESS
915 Stephen'S
echanicsburg,
J. Gaudio
TELEPHONE NUMDER
CPA
Crossing
PA 17055
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(717) 766-8580
1. Roal ESlalo (Schodulo A) (1)
2. Slocks and Bonds (Schodulo B) (2)
3. Closoly Hold Slock/Pannorshlp Inlorosl(Schodulo C) (3)
4. Mongagos and NOlos Rocolvablo (Schodulo D) (4)
6. Cosh. Bank Doposlts & Mlscollonoous Poraonal Propony (Sch. E) (6)
B. Jolnlly Ownod Propolly (Schodlllo F) (6)
7. Translo,a (Schodulo G) (Schodulo L) (7)
B. Tolal Gross Assols (Iolar Unos 1-7)
9. Funoral Exponsos. Admlnlstratlvo COSls, Mlscollnnoous
Exponsos (Schodlllo H)
10. Dobis, Mongaga UablllUos, Uons (Schodlllo I)
11. Tolal DoducUons (Iotal Unos 9 & 10)
12. NOI Valuo 01 ESlalo (Uno 0 minus Uno 11)
13. ChOlllablo and Govornmonlal Boqllosls (Schodulo J)
14. Not Valuo Sub oct to Tax Uno 12 minus Uno 13
15. Spousal Transfors (for datos a' dealh ohor 0-30-04)
500 Instructions for Appllcablo Porcontago on pogo 2,
(rncludo valuoslrom Schodulo K or Schodlllo M,)
16. Amollnl 01 Uno 141oxabro a16% '010
(Includo valllos I,om Schodlllo K or Schodlllll M,)
17. Amount at Uno 14 taxablo at 15% raiD
(Includo valuos',om Schodulo K or Schoduro M,)
16. Principal lox duo (Add lox Irom Uno 15. 10 ond 17.)
19. Crodlts Spousal Povorty Crodil PIlar Pavments
3,340.20
5
, 1
(10)
867.00
20,897,58
(B)
18,222.54
(11)
(12)
(13)
14
X .
55,670.00 X ,08 II
X .15 II
(16)
Inlorost
(9)
73,892.54
18,222.54
55,670.00
55,670.00
(16)
o
(16)
3,340.20
o
(17)
Dlscounl
+
+
(19)
(20)
o
(21)
(21A)
(2IB)
3,340.20
131.18
3,471.38
SION~~;F~~RETURN
( ... '. -..<eJ-
SIGNATURE OF PREPARER OTHER HtAN REPRESENTATIVE
cs,
ADDRESS
312 Hummel Ave.
Lemoyne;' 'PA . 17cj.j 3............................
ADDRESS
~ ~.l,?. ~.t.,?p'l)!,:I}:.~.. <;!:9!,!~j,l}g..................
Mechanicsbur PA 17055
11/10/95
Form 1500 IR...., 1-114)
OATE
/;( /0 /5
DATE
eI,!-, C'f'A
,
..., .. -.....-. '-'" .~'...
,
Act #48 011994 provldoa lor tho roductlon oltho tax rotoa Impoaed on the nol valuo oltranalora to or lor
tho usa ollhe spouao, Tho ratea aa preacrlbod by the ststute will bo:
83% (.03) will bo applicable lor ealolea 01 decedenta dying on or aller 7/1/94 and belore 1/1/98
82% (.02) will be appllceblo lor estalea 01 decodents dying on or aller 1/1/98 end belore 1/1/97
81% (,01) will be appllcablalor ealalea 01 decedenta dying on or oller 1/1/97 and belore 1/1/98
8 Spouaaltranalera occurring on or oller 1/1/98 will be exemptlrom Inherllence tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIATE BLOCKS.
1. Old docodonl mako 0 1I0n,'or and:
YES NO
.. rOlalnlhou.oorlncoll1Ooflhoproportylran,'orrod.. . , . . . . , , . . . . . , . . . . . . . . . . . . . . . . . . . , . X
b. rolaln Iho "ghllo doslgnato who shallllsolho proporty translorrod or IIslncoll1O, . . . . . . . . , . . . . . . . . . . . . X
c. rotaln a rovorslonary Interost; or . . , . . . . , . . . . . . . . . . . , , . . . . . , . . . . . . . . . . . . . , . . . . . X
d. recolvolhOPlOmlSO'orlltoo'ollhorpsYll1Onls.benOlllsOrCaro?...........,................. X
2. /I doalh occurrod on or beloro Decomber 12. 1992. did decodonl wllhln !WO yoara procadlng doalh
translor proporty wllholll recolvlng adoqusto consldoraUon? /I doath occurrod ollor Decomber 12.
1992, did decodonl tronstor proporty wllhln ono yoar 0' doalh wllholll recolvlng adoquolo
cons/doraUon? . , . . . . , . , . . . . , . . . . . . . . . . , . . . . . . . . . . , . . . . . , . . . . . . . . . . . . .. X
3. D/ddecodonlownan"nIruS1l0~bsnkSCCOUnlSlhl.orhordOalh?..........,.....,.....,..... X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
cs,
FDrm 1&00 (Rlv, 7-'41
~"c'_"''''.'-'.;:.''.,/,~:"
" ",~,,~ ...,',...;,;,..3.......
REV- t1i02 EX. It2aU)
COM::.\l\lfJ;\~{\,~~~~^N"
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Esther S. Ordo 21-94-898
(Proplrty lolnUy-owned with RighI 01 Survlvorlhlp mUll bl dllclolld on SChldul1 F) All rll' lltatl Ihould bl reportld 1IIIIr mlrkll vllul
which II dll1nld Ilthl prtCI It which proplrty would bo oxchlngld botween I willing buyer Ind I willing loller, nolther bllng compollld 10
bu or aell, both hlvln reasonable knowted tI of the relevlnt 'acts,
ITEM
NUMBER
1.
eal estate nown
echanicsburg, PA
DESCRIPTION
and numbered
17055
VALUE AT DATE
OF DEATH
as 640-6 Geneva Dr ve,
(See attached settlement sheet regarding value)
52,127,96
TOTAL ,Also onlor on IIno 1. Roco lIulollon
(If molO spaco Is noodod, Insor1addlllonal shoots 01 samo slzo,)
s
52 127,96
CSl
Farm 1500 Sch.dul. A jR.v, 12a'!I)
COMl1.l{tl~{\~l.\~~ftl'ANIA
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONALPROPERTV
REV - 1101 EX . 12"1"
ESTATE OF
Esther
All '00
ITEM
NUMBER
1.
2.
3.
cal
PI0880 Pllnt or T 0
FILE NUMBER
S. Ordo
oln -ownod with RI hi 01 Survlvorshl mual bo dlacloaod on Schadulo F
21-94-898
VALUE AT DATE
OF DEATH
500.00
24,00
343.00
s
867.00
DESCRIPTION
losing checking account bearing no. 0010569685 at
auphin Deposit Bank and Trust Company
efund from Commonwealth of Pennsylvania
ental of real estate from Yvonne M, Straub
TOTAL A1.0 onlor on IIno 5, Roco ItuloUon
(AUoch oddlllono181/2" x 11" ahool.1f mora apoco la noodod.)
FDlm 1500 Schedule E (R..... 2-17)
nlV"lIloUt.II."1
CO"'lW.l\l~'i{~'l(,i~If.I~II.y."'.
I!STAll! OF
SCHEDULE Q
TRANSFERS
PLEASE PRINT OR lYPE
FlU! NUMSER
Esther S. Ordo 21-94-898
TlllS SCHI!DUU! MUST SI! COMPU!TeD AND FIU!O IF TIll! ANSWER TO ANV OF THE OUESTIONS ON PAGE 2 IS YES.
ITEM DESCRIPTION OF PROPERTY TOTAL VALUE OEC'O. OOLLAR VALUE OF
NUMBER 1"~~d',"''''Ull'''I''"'lelee'fl''''1 EXCLUSION OF ASSET .,,, INT. DECEDENrs INTEREST
1. oney market acct. bearing 6,000,00
he no. 02-05-024670 at
arris Savings Bank, trans-
ferred to Esther S, Ordo 1'1'1'
he Bethlen lIome of the lIun-
arian Reformed Federation
f America. Mrs, Ordo, the
ecedent, endorsed the check
in blank, and the check was
hen returned to lIarris Sav-
ings Bank with the request
hat two checks, each in the
mount of $12,788.29, be
issued, with one check bein
ayable to Esther Eva Ordo
nd the other check being
ayable to AttUa Joseph
rdo, The date of the trane-
fer was August 27, 1994.
2. ash gifts to daughter, -0-
sther Eva Ordo, of $500 an
o son, Attila Joseph Ordo,
f $471, The date of trans-
fer was August 7, 1994,
25,576.58 100
19,576.58
971,00 100
971.00
3, utomobile (' 82 Chrysler Le- - 0-
aron) gifted to son, Attila
oseph Ordo, on 8/7/94, Fai
narket value of automobile
as determined to be $250,
4. ewelry gifted to daughter, -0-
sther Eva Ordo, on August
, 1994. Fair market value
f such jewelry was deter-
ined to be $100.
250,00 100
250.00
100.00 100
100.00
TOTAL Also onlor on IIno 7, AoeD IlulBtlon
(II moro BpBCO Is noodod, Insort oddlUonol shoots olsomo slzo,)
s
20 897.58
CBI
Form 1500 Schedul. G IAev, 2-17)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
REV-"It EX tl'-II,
COMr.Rmfim4\w.~~jh\"NI'
ESTA-re OF
I Esther
j I-reM
\ NUMBER
!
A.
I 1.
I
I
I
i 2 .
I
'\
,
B.
C.
1.
2.
3 .
4.
5.
6,
7.
l
CSl
Please Print or e
FILE NUMBER
AMOUNT
3,050,00
245.00
2,131.00
132.00
72.55
57.00
17.72
8.98
57.00
86.81
40.00
TOTAL Also onlor on IIno 9, Roco Ilulallon
(If more space Is needed, Insert addlUonal sheets of same size.)
Form 1500 Schedul. H IAev. 7-!Il1
s
S. Ordo
21-94-898
DESCRIPTION
Funeral Expen..a:
refz & Bowser Funeral Home, 114 West Main Street,
ummelstown, PA 17036
ingrich Memorials - Grave Marker
1.
AdmInistrative Costa:
Porsonal RepresentatlvD Commissions
Social Security Number of Porsonal Reprosentatlvo:
Voar Commlsalons paid
2.
Anorney Foes
arry L, Bricker, Jr. Esq.
3.
Famllyexempllon
Clalmanl
Addross 01 Claimant al docodonl'a daalh
SlIoel Addross
City
Slalo
Zip Codo
Rolallonshlp
4.
Probate Foes
egister of wills of cumberland County - Probating
ill
MIscellaneous ExpensIs:
Twshp. - Debt of decedent (sewar & water)
unguild II - November condo fee
ristan Associates - Last illness expense
of decedent
unguild II - December condo fee
he Sentinel - Advertising estate
umber land Law Journal - Advertising estate
(Continued on Next Page)
SCIIEDULE II
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Estnte of:
Esther S. Ordo
File Number:
21-94-898
Item
Number
Description
Amount
(Continued from Previous Page)
8. Slnnley Goldmnn & Associates - Lnst illness expense $ 108.89
9. Upper Allcn Township - Debt of decedent (sewor nnd wnter) 73.27
10. I'olycllnic Medicnl Center - Last illness expense 3,338.70
II. Polyclinic Mcdlcnl Center - Lost illness expense 536.30
12. Cowley Medical Associates, P.C. - Lost illness expense 340.50
13. Uptown Cnrdiology Assoc. - Last illness expense 2.16
14. I'olycllnlc Medlcnl Center - Lnst illness expense 2,056.20
15. PI'&L. Debt of decedent 81.63
16, Holy Slllrit Hospitnl - Lost illness expense 116.96
17, A. Joseph Ordo . Reimbursement for carpet cleaning 15.41
18. TOlnl closing costs re: snle of real estate 4,845.94
19. Trlstnn Associates - Lost illness expense 17.72
20. Met I'lIlh - Lost illness expense 24.20
21. McClI1I Banogon Hawn Assoc., P.C. - Last illness expense 81.46
22. Holy Spirit Hospital - Last illness expense 37.39
23. Holy Spirit Hospitnl - Lnst illness expense 2.80
24. Cowley Medical Associntes, P.C. - Lost illness expense 241.95
25. Agnes G. Nichici - Notary Public 3.00
26. Accounting fees - Gregory J. Gaudio, CPA 400.00
Total $ 1822254
REV-UI3U. (2a1PI
cO"II.\ftlfb\~~WtW~/hYANIA
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Esther
ITEM
NUMBER
S. Ordo
NAME AND ADDRESS OF BENEFICIARY
21-94-898
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
A. Taxable Bequo.la:
1.
sther Eva Ordo
12 Hummel Ave,
emoyne, PA 17043
sO,ot
1
I
1
j
i
.~i
,
2.
tilla Joseph Ordo
19 Erford Road
amp Hill, PA 17011
sO.ot
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Char/lable end Governmenlal Bequea..:
one
CSl
TOTAL CHARITABLE AND GOVERNMENTAL BEOUESTS A1ao enlor on IIno 13. Roca Ilurallon
(If more apace '1 needed, Insert addlUonal sheela of lame alze)
s
o
Form 1&00 Sch.dul. J (R.v. 2~'7J
A. SElTLEMENT srATEMENT
UI.o.p..,,,,,..,,'II,,,,,I...
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.
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no_
t.~,,--
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'I""1.I191"409Q1,
1fl4640901
Co H.lel1\h Ibnn k IWN....., klllvt tlllt. IUl._.., .ull.I......""'" 'NlI. ,,_.. PI" III IM~' &M lI.ite_nl.,.1II IN
.....n, lleINmuh4 .(r,....I. "'''.p.W.....w. &to. ,'"""; III','N .....~,. 'wil.fotwMl"-'lIrpo.U.... It,.
a........ltli...lal.t'.
hom,JtI1'N
"-...
~
,..............
F.atate of Eother B. Onto
'.....W'lvtnh 11'" blplOYH'
Crl>dlt U'1lan
, 0 lOA 670n
Har'hb.... ,... 17106.ron
640., Genevl Drive
Mechtnlctlw" ,... 17QU
o ...'" ~
-...,
""0' Oenw. Drh',
"",IIa"h.but,. 'A 17DSS
Jmle8 U, 'l\Jmer, Es ire
258 North Street
'1IlIrrioburg. PA 17101
Ol/Ot195
::,;;:.,:~., T_w....
K. Su.....,., er s.u.,.', TMluM1kM1
I ebb. 2/1/95
IDI,~"'II..I...rk.
102 "'noM'lttollC.,..
.,....
51,900.00 401 C'OnInrl.t1t1ltriu
402. "non,II"" "ft,
''''-~_<l~ ...
...
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410
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(~)fi) m. ;""'u,.p dd~,1\" 11"'1 ,:I, ~1Qr;;;
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'....""1
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iliUM, fl. OOf 2
A. SElTLEMENT &TATEMENT
u . Dr,.".... vI 1I."".hlll
....u.....o."""."'...
OMI No. UOJ.tIlU lEI'. IUI'''I
!:..!l .,.....
I. 0 FilA 2, 0 '",11" ), (g eMY, UIIIIII. ,,.........
4, 0 VA ',0 COlI., I.... Iluu1'1464090A
'1_"__
'........"-l_......
1"U409G1
C. N....tw. romtl.tllfllhht4IC1.lwt I_' ........... ,,'''''''1....11_11I......, A_III' Pll' N .....11' all. "'''-_nit,.. tr.
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Ktchanlctbw.I'A 170n
...
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'lilIrrlBburg, PA 17\01
OZlOlm
ai.b, 211/95
J s........ fI' "'mtwH" Tn.alIKI'"
K. s....,,,. or SftW,.',t,.uardn.
<1M n...
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--.....-.
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~IS!SSHENT
CONTROL NO,
D~T! OF DI~TH 1
HOlE. TO IHSURE p
PAVIIEHT TO
FILE NO.
OS-94 COUNTY CUMaERL~ND
R ~REOIT TO YOUR AC~ouHT. $UBKIT THE UppER roRTlOll 0' THIS PORK IIlTH YOUR TAll
AIl0RESS sHOIIlI, "AKE ~HECK pAVAlLE AII0 REHlT pAV"EHT TO. l
INHIR1T~NCI T~X
RICORD ADJUSTHINT
\
D~T! 06-20-96
RIV.1593 IX AFPlU.9at1 \
,.........llH Of 'E""'YlV~I.
1ll,'-TMDlT Of RlVP"
IURt.U Of THDIVIOU.l T..ll
WI. uo.n
HARRISIURO.'A 111t,~D'"
.j,;
GREGORY J GAUDIO
S91StSTEPHENS CROSSING
MECHANICSaURG PA 170SS
'1
't:
"i
li.
t)
CUT ALONG THIS LINI ~ RITAIN LOWIR PORTION FOR yOUR RICORDS
---_.._....._...._..._.._.._._....._-_._------~.-._-""., . .
REGISTER OF WILLS
CUHaERLAND CO COURT
CARLISLE, PA 17013
HOU51.
bount ft..it '\ell
'..:6..
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D'. .AA.. O. 82.551 COMMONWEALTH OF PENNSYLVANIA
NO, ... .. DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE ANt' ESTATE TAX
I
~
..i~"
tilV.1i.ill,A,.,j'
RECEIVED FROM:
fJ
ACN
ASSESSME"T r:'I
CONTROL ~
NUMBER
AMOUNT
ESTHER EVA ORDO
lUb N. eND ST.
101
.3,4"11.38
HARRIBBURI3" PA
1710e
'010 HilI
_ '010 HilI
SSN 141-3e-99!5:5
IflRSTI (Mil
m TOTAL AMOUNT PAID
.3,471.38
CW
(,
RECEIVED BY /Iri/'i..y . '~'i.
, 'ON A ~~ ' ~_I
L REGISTER OF WILI.S MARY c. LE~IS . ./1'1;'>.. /Iff!
REI3ISTER OF WILLS '
----------------------------------------~-~-~~--~
~. "''j. , '-.,~,
REMARKS
ESTHER E ORDO & ATTILA J ORDO
SEAL
CHECK" 1008
I
"
,
.
.
. .
.
-----
-;.-~----~:""-~..1ld. c.. _ -r~ -7.
I
'1,/' 1(/ rJ _ f/
;.,,,,..t. VI ()
REV"lS47 EX AFP 112"95*
COHt40HWUL lH OF PENNSYlVANIA
OEP,lRlHENl OF REVtNUE
BUREAU OF INDIVIDUAL TAX[S
DEPl. UD60l
ItARRI$lURG, PI. HUI-D601
'.,
,
.
'-_ t.........
ACN I 0 I
NOTICE Of INHERITANCE TAX
APPRAISEMENT. ALLOWANCE OR OISALLOWANCE
Of OEDUCTIDNS AND ASSESSMENT Df TAX
DATE 06"05-96
o FILE NO.
OF DEATH 10-05-94 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBMIT THE UPPER PORTIDN Of THIS fORM WITH YOUR TAX
PAYMENT TO THE REGISTER Of WILLS. MAXE CHECK PAYABLE TD "REOISTER Df WILLS. AOENT"
REMIT PAYMENT TO:
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEY:isljj"Eif""Fii"nZ:9i;"j"NOTicEuliF"i"NHEiiifiitiCE"TAX"APPRAisEHE"NT";"Ai.i'-OWANCE"iiFi-"m"umu----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT ~~X
ESTHER'S FILE NO. 21 94-0898 ACN~ ilOl }d DAn:~? 06"05-96
TAX RETURN WAS. I ) ACCEPTED AS fILED I X) CHANGED SEE ATTACHED-~NOTICE
(. .
:::::
GREGORY J GAUDIO
5915 STEPHENS CROSSING
MECHANICS BURG PA 17055
ESTATE OF
OROO
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, R..l Eat.t. (Schedule A)
2. Stock. and Bonda (Schedule 8)
3. Clo..ly Hald stock/Partnership Int.r..t (Schedul. C)
4. Harig.g../Not.. Receivable (Schedule D)
5. C..h/Sank Deposita/Hisc. Paraonal Property (Schedule E)
6. Jointly Owned Property (Schedul. f)
7. Tranafara (Schedule 0)
8. Total A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral b:pan.../Adn. Co.h/Hisc. Expense. CSchedule H) (9)
10. Oebt./Hortgaua Liabilitie./Liens CSchedule I) CIO)
11. Total Deductions
12. N.t Value of Tax Return
13. Chariteble/Governnental aeque.t. CSchedule J)
14. H.t V.lu. of Eatat. Subj.ct to Tax
I~ an assessment was issued previously, lines
re~lect ~1gures that include the total o~ ALL
ASSESSMENT OF TAX:
15. AMount of Lina 14 at Spou,.l rate C1S)
16. AMount of Line 14 taxabl. .t Lineal/Cia.. A r.t. C16)
17. AMount of Lin. 14 taxabl. .t Coll.t.ral/CI... Brat. C17)
18. Principal Tex Du.
NOTE:
TAX CREDITS:
PAYMENT
DATE
01-26-96
RECEIPT
NUMBER
AA08Z551
DISCOUNT It)
INTEREST C-)
187.36-
INTEREST IS CHARGED FROM 01-27-96 TO 06-13"96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
AMount R.Mi Ued
I
-.I
III
12)
U)
14)
151
16)
17)
52,127.96
; ..\00 ..~
_..~; 00 l...J
~
)o'~OO U1
867.00
.00
26.897.58
18)
79.892.54
. ~, I
,~, ~~.
IB.222.54
.00
1111
1121
lIS)
1141
JR.??? ~4
61,670.00
.00
61.670.00
14, 15 and/or 16, 17 and 18 will
returns assessed to date.
.00 X .03.
61,670.00 X .06.
.00 X .15.
118)
.00
3.700.20
.00
3.700.20
AMOUNT PAID
3.471.38
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
3,284.02
416.18
14.29
430.47
. If PAID AfTER DATE INDICATED. SEE REVERSE
fOR CALCULATION OF ADDITIONAL INTEREST.
If TOTAL DUE IS LESS THAN tl. NO PAYMENT IS REQUIRED.
If TOTAL DUE IS REfLECTEO AS A "CREDIT" ICRI. YOU MAY BE DUE
A REfUND. SEE REVERSE SIDE Df THIS fDRM fDR INSTRUCTIDNS.)
l
.
RESERVATION. E.tat.. of dlced.nt. dying on or b.for. Dlcl.b.r 12, l'IZ e_ If any future Int.r..t In thl I.tat. I, tran,f.rrad
In po.....lon or .nJoy..nt to el... . (0011,'.r.1' bln.flel,r... 0' thl dlCldant .,t,t thl ..pltallon of any ,,'at. 'or
11'. or for v..t., thl Co.~..lth hlt.by ..prl.llv t...tv.. the rlght to .ppr,I.. and ...... tran,'.r Inh.rltanca T....
It the lawful el... . (co1l,',r.1) tat. on any such future Int.r..t.
PURPOSEOf'
NOTICE I To fulfill thl r.qulr..ant. of Sletlon Zl~D of thl Inh.rltsnel end E,t,t. T.. Act, Act Z2 of 1991. 72 P.S.
hcUon 21"0.
PAYMENT. Detlch thl top portion of thl, Notlel end tub,lt with your ply..nt to thl Rlgl,t.r of Will. prlntld on thl r.v.r.. ,Id.,
uH,h chick or lonly order ptYlble to, REaISTER OF HILLS, ADENT
All plv..ntl r,cllvld .hall flr.t be applied to any Intlr..t which .ay b. due with any r.allndar appllld to the tlX,
REfUND (CR)I A r,'und of a tlX cr.dlt, which WI' not r.qu..t.d on the Tax R.turn, .ay b. r.qul.t.d by coapl.tlng an "Application
for R.fund of Plnn.vlvanla Inh.rltanc. and E.t.t. Tlx" (AEV-I'15), Application. are avallabl. at the Dfflc.
of the R.gl.t.r of Will., any of the 25 Rlv,nu. DI.trlct O"lca., or bv calling the ,plclal Z4-hour
anlw.rlng ..rvlc. nuab.r. for 'oral ord.rlngl In Pannlvlvanla 1-100-562-2050, out. Ida P.nn.ylvanla and
wIthin 10c.1 Harrl.burg .r.a (1111 111-8094, TOOl (1111 17Z-2Z52 (H.arlng IaPllr.d Only).
OBJECTIONS I Anv plrty In Intar..t not ..tl,fled with the .ppral....nt, Illowanc. or dll.llowanc. of d.ductlon., or 1..II...nt
of tax (Including dl.count or Int.r..tl .. .hown on thl. Hotlc. .u.t obJ.ct within .I.ty (601 day. of r.celpt of
thh Hotlc. bYI
"'wrltten pro tilt to the PA Depart'lnt of A.venUI, Board of App..Is, Oapt. zalD21, Harrhbura, PA 17121-1021, OR
--lllct10n to hlv. the .atter d.t.r.ln.d at audit of the ICCOunt of the p.r.onal rlpr...ntatlv., OR
--app.al to the Orphan.' Court.
ADHIN
ISTRATJVE
CDRRECTJONSr
flctual .rror. dl.cov.red on thl. a..e...ent .hould b. Iddr....d In writing tal PA nepart.ent of Rlvlnul,
lur.au of Individual TaXI', ATTHI Po.t A..e...ant Rlvlew Unit, Dept. 210601, tlarrl.burg, PA 171ll-0601
Phone (711) 717-6505. Sle plge 5 of thl booklet "In.tructlon. for Inherltanc. Ta. Rlturn for a RI.ld.nt
O.cadent" CREV-1501) for an Ixplanltlon of .d.lnl.tratlvelv correctable error..
DISCOUNT1
If anv taM dUe I. paid within thra. (5) c.lendlr .onth. after tha d.cadlnt'. da.th, a flv. p.rclnt (5XI dl.count of
thl tlX paid h allowld.
Thl 15~ taM a-nl.ty non-participation penalty I. coeputad on thl total of the t.x and Int.r..t .......d, and not
paid bafora January II, 1996, the flr.t dav aft.r the .nd of thl t.x .an..ty parlod. Thl. non-partlclpltlon
pinal tv I. appellabl. In tha .... aannar and In the the .... tl.1 p.rlod a. you would app.al thl tl. .nd Int.re.t
that ha. be.n .......d al Indlcatad on thl. notlc..
PENALTY I
IHTERESTI
Int.r..t I. ch.rg.d b.alnnlng with flr.t d.y of dlllnqulncy, or nlna (9) lonth. .nd on. el) day fro. the data of
d.ath, to tha data of paYlant. Taxa. which bac... d.llnquent b.fore J.nuary 1, 1911 b.ar Intar..t at the r.ta of
.Ix (6~) parc.nt par a~ calculat.d .t . dally rata of .000164. All t.x.. which baca.a dallnqulnt en and aftar
January 1, 1911 will baar Intara.t It a r.ta which will vary fru. c.land.r yaar to calandar yaar with that rata
announcad by the PA nap.rtaent of Rlv.nua. Th. appllcabla Jntara.t r.ta. for 1912 through 1996 .ral
'!!!! Intarad "ata Dally Int.r..t Feeter !!!!' Intara.t Rata D.lly tntar.d Faetor
1912 20X .000541 1917 OX .000241
1915 lOX .ooaol 1911-1991 llX .000501
1914 llX .000501 1992 OX .00al"1
1915 UX .000556 1995-1994 7X .00019l
10.. lOX .000274 1995-1996 oX .Oa0247
...Jnta,.at Is ulcul.tad .. followu
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlca I..uad aftar tha tax blco.a. d.llnquant will r.flact an Intara.t calculation to flftaln (15) day.
beyond thl data of thl .......ant. If paYlant I. aeda aftar tha Int.re.t cOlPutatlon d.ta .hewn on tha
Notlca, additional Intara.t IUlt b. calculatad.
".'
1'1.:.'.10111"'11
.
I
COMMONWEALTH Of PENNSYlVANIA
DEPARTMENT Of REVENUE
BUREAU 0' INDIVIDUAL TAXIS
DEPI.2B0601
HARRISBURG. 'A 1712B.0601
DECEDENI'S NAME
INHERITANCE TAX
EXPLANATION
OF CHANGES
filE NUMBER
Ordo
2194-0898
AC
101
SCHEDULI
ITEM
NO,
EXPLANATION Of CHANGES
C
I
_ __.~'Jn Truot For"-_8~~l)U!1t" .ore.fully. t.olCoblc wi~_h. _no__~3.()()().-,,-~c:lu8.1on .....__
ollowed. oee Section 1707(c) (7) of tho Inheritance Tax Act 255 of 1982.
.--, - - -- -".-.-.~_...- -~.----~._.._. --',. ~,.~---~ ...-,~---" -~ .._~. - ".,., .~. ~..,_.~.-_.~..----_.._~?_,...__.......~~."". -----.-....---~-~-----_.-_..
-. -~ _.. -----_.~ ----:-~.__..~- _._-~-~ .--.----,,---.~-_.- ~-~--_.. ,_.._-- _...~~ ~--'-"-'~.~"":'--~'~''''-'' ~_.~~.---..-......'-----_...- -- -.- - ---
_., ~ ..__.~,~~_. __~"'_'.~_.~__",,___. ___...._... ~.._._~..~..~_~ ~.'~ _~..~_...~_'o-'.~," ~ ._......_.....__?___~.__~___~_._.____._~...._.;.--__.~___~ ~.. ~
.__.~_.__._~__~~.....__.______~._.,,____.-,-.._______e.'-'--,.--o-;,-~__.,.c_~...--+_.,........--c,.'''''''_'''_.___~.__'''''-_~''''''''-''''''''-'''''___._
.~ _.,.~-,-,---.,~------,~<<~~,~,,,,,,--,,,:-~..-._--""----_._~~..--:,,-_....-~---..;.,...._.-._.._...~.
.__.~""_.P' ~__"""""_''''P_~_..__~..___...,w~__-,--._.__~,._w_____.___________~_..__--...---:...;.---~-------....-~~--~-~-
c__ ' . '. .......... . _ ; ..-_' . _:,-:.'. _ : ~
.._-~~ -----:-...._~--~......._-_.~_.....~-~-----_...__.?_--~.~-:"-_.....~...;.~....~. -~~._....~_......,;..-_.-:...;".,.~ -~~-----.......~-~-~_._-~.~~~~---
------~---------~--~-~~--_._-~~_.......,-_.._._--""._---;.._,-_._~"_,,,_-_":;'~-'.'...... .....-+....__:_.,.,-'....;..,...-..~--------.;..---- ,_.~._..- ~-.
_ __.._.___ ~_ __ ____..~ ~__._'..,.. ..... , _.__<~_.'._ ,..... ~'.T' _.. ~,~. _~'~___.F___~. _eo ._. _.. ,_._, __..___ _.._~.~ ,<... '.'~ _____.....___..__._._____.......___.^'____..
_...~..-.._..
TAX EXAMINER,
Charlcy 1Irillht
PAGE
".\it\;#
1
!
/ i/ ,.F/,'J - Y
V .'
REV-1593 EX AFP 112.9*'
COHHONWEAlIH OF PENNSVlVANIA
DEPAAIMN' OF REVENUE
BUREAU Of INDIVIDUAl 'A.f'
DEP," 210601
HARRlnUAO. PA I1UI'OUI
(-'V
ASSESSMENT
CONTROL NO.
101
INHERITANCE TAX
RECORD ADJUSTMENT
DATE 06-20-96
ESTATE OF ORDD ESTHER S FILE NO. 21 94-0898
DATE OF DEATH 10-05-94 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREOIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE ADDRESS SHOWN. HAKE CHECX PAYABLE ANa REHIT PAYHENT TO. ,
GREGORY J GAUDID
5915 STEPHENS CROSSING
MECHANICSBURG PA 17055
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
A.ount R..Utad
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ...
RE-V:is9ii-iif-AFp.-iiz-:9Si------.-.-iN-HERi-fANc:E-riii-RifcORii-ADJiusrifENr--..-----------------------------
ESTATE OF ORDO
ESTHER
S FILE NO. 21 94-0898
ACN 101
DATE 06-20-96
AOJUSTHEHT BASED ON I
VALUE OF ESTATEI
AnMTNT~T~ATTU~ r.no~~r.TTnN
1. Raal Estata (Schadula AJ
2. stocks and Bonds (Schadu1e BJ
5. C10salY Hald stock/Partnership Intere.t (Schadule CJ
4. Hortgagal/Hota. Racaivable (Schadule OJ
5, Ca.h/Bank Dapolit./"ilc. Par.onal Proparty CSchadula E)
6. Jointly Ownad Proparly (Schadula fJ
7, Transfar. CSchAdula GJ
a, Tot.1 A..at.
DEDUCTIONS AND EXEMPTIONS,
9. Funaral Expansas/Adninistrativa Co.ts/
"i.ca11anaou. Expans.. CSchadula H)
10. Dabt./Hortgaga liabilitie./Lian. (Schadul. I)
11. Total Daductionl
12, Het Va1ua of Tax Raturn
15. Charitab1a/Govarnnanta1 Baqua.t. (Schadu1a J)
1~. N.t Valua of E.t.t. Subjact to Tax
TAXI
15. Anount of L ina 14 at Spou.a1 rat.
16. Anount of Lina 14 ta.abl. at Lina.1/Cl... A rata
17. Anount of lina 14 t.xable .t Collataral/Cl... D rate
1a. Principal Tax Dua
TAX CREDITS I
PAYHENT RECEIPT DISCOUNT It I
DATE NUHBER INTEREST I-I
01-26-96
AA082551
169.13-
INTEREST IS CHARGED FROM 01-27-96 TO 07-05-96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
III
121
ISI
141
151
161
171
5?1?7 96
.00
00
.00
867 00
00
?0.897.58
IS)
73.892.54
191 18.222.54
110) .00
1111
112)
(13)
1141
18.222.54
55.670.00
.00
55.670.00
115) 00X.03=
1161 55.670 noX.06=
1171 00 X.15 =
I1BI
00
3.340 ?O
on
3.340 ?O
AHOUNT PAID
3.471.38
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
39.46
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN fl, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICR). YOU HAY SE OUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
'.
PAYnE""
Detach t~ top portion af thl, Hot lei and ,ub.lt with your ply.,nt ..da Plwlble to thl n... and addr...
prlntad on thl r.v.r.. .Ida,
-- Hlka chick or .on.~ order plvlbla tal REGISTER OF WILLS, AGENT,
All pIYlen.e r.calvld thell be ,pplled flr.t to any Int.r..t which '.y b. due with any r...lnd.r ,pplled to thl t...
REFUND (CRJ, A r.fund 0' . tl. credit, which WI. not r.qu..tld on thl 'I. Rlturn, ..y bl r.quI.t.d by co.p.atlng -n
"Appllcltlon for R,fund of Penn,ylvanla Inh.rltancl and Elt,t. 'I." (REV-ISIS). Application. .r. IVIIlabl. .t
the OfficIo' thl RIgl,',r of Willi, any of thl IS Rav.nul Dlltrlct Dfflc.. or 'rol thl DIP.rt.'nt'. Z~.hour
anlw.rlng ,.rvlel nuab.r, 'ar for.. orderlngl In P,nn,ylvanta l-aOO-S6Z-Z0S0, out,lda Penn,vlvanl.
.nd within local Harrl.bura araa (717) 7'7-I09~, TOO' (717) 17Z-'ZS' (Ha.rlna Japelrad onlyl.
REPLY
TD.
Dua.tlon. r.glrdlng error. cont.lned on thl. notice .hould be Iddre..ed tOI PA Deplrtl.nt of R.v.nu., lur..u
of Jndlvldu.l Tlxe., ATTHI po.t A.......nt Rlvl.w unit, O.pt. Z10601, H.rrl.burg, PA 17121-0601, Phon.
C717J 787-6505.
DJSCOUNTI
Jf any t.x due I. p.ld within thr.. e51 caJ.nd.r lonth. .ft.r the d.c.d.nt'. dl.th, . flv. p.rc.nt (Sk) dl.eount
of the tl. Plld I. .Ilowed.
PENALTY I
Th. 15X tax a~..ty non-plrtlclPltlon panllty I. cOlputed on the tot.1 of the ta. and Int.r..t a"I...d, and not
p.ld b.for. Janulry 11, 1996, tha flr.t d.y aftlr the .nd of the tax ..n..ty p.rlod.
JNTERESTI
Jnt.r..t I. charg.d b.glnnlng with flr.t day of d.llnqulncy or nln. (91 lonth. .nd on. (11 dlY fro. the d.tl of
d..th to the date of pay..nt, Tax.. which b.ea.. delinquent blfor. January I, 191' b..r Int.r..t at the rat. of
,Ix (6Xl p.rc.nt p.r .~ calculat.d at a d.lly rat. of .000164. All tax.. which beea.. d.llnqulnt on .nd .ft.r
Janulry I, 19.2 will b..r Intlra.t It I rat. which will vary frol c.l.ndar y..r to eal.nd.r y..r with that r.t.
announced by the PA D.Plrt..nt of R.vlnua. Th. appllcebl. lnt.r..t r.t.. for 1982 through 1996 ar.1
V..r Jntar..t Rat. O.lh Jnt.r..t Factor V.., Jnt.r..t R.t. D.lh Jnhr..t F.etar
1912 ZOX .DOOS~I 1987 'X .aa02U
1915 16le .000451 1911-1991 IIX .aaUlIl
1914 In .DOnOl 1992 .X .0002~7
1915 UX .000556 1995-1994 7X .00019'
1916 lOX .00027~ 1995-1996 'X .0002"7
..Intar..t I. clleulat.d a. follow'l
IHTEREST a BALAHCE OF TAX UHPAID X HUHBER OF DAYS DELIHQUEHT X DAILY IHTEREST FACTOR
--Any Notlc. I..ued aft.r the tax baco... d.llnqulnt will r.fl.ct .n Int.ra.t clleul.tlon to ,Ift.ln (151 day.
b.yond the d.t. of the ........nt. I' p.y..nt la ..d. a' tar tha Int.r..t eo.putatlon date ahowo on the
Notlc., Iddltlonal Int.r..t au.t b. calculatad.
"'''''~.~''' ... .
COMMONWEALTH 0' PENNSYlVANIA
DEPARTMENT 0' REVENUE
IUUAU O' INDIVIDUAL TAXII
DEP!. 210601
HARRISBURG, PA 17121.0601
DECEDENT'S NAME
SCHIDULI
ITIM
NO.
c;
1
INHERITANCE TAX
EXPLANATION
OF CHANGES
EaLher A. Ordo
filE NUMIIR
2194-0098
101
IXPLANATION O' CHANOIS
$6,000 oxc1udon V88 allowodper your instructions on your corrolp_ondcnc_o .
dsted June 6, 1996.
~ '~'_.' _'4_' __~_._.....~__._~__4.,-- _____..._.
<:..J (,'
. .---.....--.. ---.._,,~. ~.-, ~..._".....~~.~~,. ."....~_..._<.-.
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TAX EXAMINER,
Heyan Rondon
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:~ft1,ii';j' .. 'r>!OPPlCIALRlCIIPr .PINNIYLVANIAINHIRrrANcIANDISTATITAX
ACN
m ASSESSMENT 'l'
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RECEIVED FROM,
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BRICKER HARRY L JR
407 NORTH FRONT STREET
101
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HARRISBURG, PA 17101
totOHtI'
101DH...l
ESTATE INFORMATION,
I:tFILE M R
U 21-1994-0898
Ilt NAME OF DECEDENT (LAST)
~ ORDO ESTHER B
1l00TE OF PA MENT
B POSTMARK DATE
COUNTY
BSN 141-32-99:5:5
FIRST) IMI)
CUMBERLAND
DATE OF DEATH
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REGISTER OF WILLS
fa TOTAL AMOUNT PAID
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RECEIVED BY Y It-t,l,:
MARY C. LE" IS
REGISTER OF WILLS
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REMARKS
SEAL
ATTILA JOSEPH OXOO ETAL
CIO HARRY L BRICKER JR ESQ
CHECK II 1010
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
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BUREAU OF INDIVIDUAL TAXES
IHHtAIIAHC[ fAil OIVIIION
DlPJ. ZlJG601
IlAIIAUIURO, PA 11111.0601
II'.IU'II AI' III.."
GREGORV J GAUDIO
5915 STEPHENS CROSSING
MECHANICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ESTHER
09-30-96
ORDO
10-05-94
21 94-0B98
CUMBERLAND
101
AMount R...1tt.d
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTEI To inlur. proper credit to your account, sub.,it the Upper portion of this for... with your t.x pay...ent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-V:i601r-iiC-AFP--ioji:96i-------...--iNH-iRZirANCE--iAiC-STAifEHE-Ni-o-F-ACc:ouiif--.-i.---------------------
ESTATE OF ORDO ESTHER S FILE NO. 21 94-0898 ACN 101 flATE 09-30-96
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE, SHOHN BELOH
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT. 06-19-96
PRINCIPAL TAX DUE I ____._____.
3,340.20
._..h,_~..h..____.________..____
PAYMENTS (TAX CREDITS),
PAVMENT
DATE
01-26-96
09-10-96
RECEIPT
NUMBER
AA082551
AA146712
DISCOUNT (+)
INTEREST (-)
169.13-
2.14-
AMOUNT PAID
3,471.38
40.15
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TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
3,340.26
.06CR
,00
.06CR
· IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN n,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ,
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FDR IHSTRUCTIONS. J
PA'tHEHT I
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prln'ad on the ra~ar'. ,Ida.
If .UIDEHT DECEDEHT .... .h..' ., ..n.. .,d.' p...bl. I.' REGISTER OF WIllS, AGENT,
If HDH'RUIDEHT DECEDEHT .... .h..' ., ..n.. .,d.' p...bl. I.. COHHONWEAL TN OF PENNSVLVANIA.
REFUND ICRI' . ,.fund .f . I.. .,.dll. .hl.h ... n.1 ,.....I.d on Ih. T.' R.lw,n. ... b. ,.....I.d b. ...pl.lln. on
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on...rln. ..,vl.. nuDb.r. f.r I.'" .'d.rln.' In P.....'v.nl. 1..'....2.2'.'. .wl.ld. P.....'vonl.
and within loU1 HarrhbUrg araa (711) 781-109", TOO' (711) 172-22S2 cUnrlng lapalnd onh).
.11 p....nl. r...lv.d .h.'1 b. .ppll.d f'r.1 I. on. Inl.,..1 .hl.h ... b. dW. .I'h .n. r...lnd.r .pp'l.d I. Ih. I.',
REPL' TO. ",,'I.n. r...,dln. .,r.r. ..nl.ln.d .n Ihl. n.II.. .how'd b. .dd'....d I.. P' D.p.rl..nl .f ..v.nu.. 'w,'"
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If on. I.. dw. I. p.ld .llhln Ihr.. '" ..I.nd.r ..nlh' .fl.r Ih. d...d.nl" d..'h. . flv. p.,..nl ,.XI dl..ounl
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Th. I'X I.. .....1. n.n,p.rll.lp.,I.n p.n.ll. I. ...pwl.d .n Ih. 1.1.1 .f Ih. I.' .nd In'.r..' .......d. .nd n.1
pald bafara January II, 1996, 'ha flrat daY .f'sr ths and of tha tax aans.tv parlad.
PENAllVl
INTEREST!
1nl.r." I. .h.r..d b..lnnln. wllh Ilr.1 d.' .f d.'lnow.n... .r nln. ,.. ..nlh' .nd .n. 'I' d.. fr.. \h' d.l. .1
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announcad by tha PA Dapart.ant af Ravanua. Tha appllcabla Intara.t rataa for 1912 through 1996 ara'
Vaar tntaraat Rata DallY tntaraat Factor Vallr tntaraat Rata Oalh tntar.st Factor
191Z ZO:C .nOS,.1 19117 'X .0002,.7
1915 I'X .000,.11 1988-1991 1l:C .000501
198" 1l:C .000501 199Z 'X .000Z,.7
1985 nX .0005S6 1995-19'" 7X .000192
1916 10:C .00027" I"S-1996 'X .0002.-.7
--tntaraat Is calculatad .. folloWSl
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAVS DELINQUENT X DAILY INTEREST FACTDR
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ATTILA JOSEPH ORDO,
Petitioner
I IN THE COURT OF COMMON PLEAS OF
I CUMBERLAND COUNTY, PENNSYLVANIA
I
I NO. 21-94-898
I
I ORPHANS' COURT DIVISION
I
v.
ESTHER EVA ORnO,
Respondent
MEMORANDUM OF LAl'{
RE I REMOVAL OF PERSONAL REPRESENTATIVE
The Court shall have exclusive power to remove a Personal
Representative when he:
1, is.,.mismanaging the estate...or has failed to perform
any duty imposed by law; or (5) when for any other reason, the
interests of the estate are likely to be jeopardized by his
continuance in office. 20 Pa,C.s.A. Y3182.
A fidUCiary I s antagonism towards the benefiCiary will occasion
removal. Estate of Hamill, ___Pa.___, 410 A.2d 770 (1980); In Re
Estate of Lux, ___Pa.___, 389 A,2d 1053 (1978); Rohrbauah Estate,
3 Fid.Rep, 225 (Court of Common Pleas, Cumberland County, PA
1953) .
In ~, the Executrix failed to include in her inventory
various items of jewelry which were personal assets of the Decedent
and she continued to assert personal interest in conflict with that
of the estate. The Pennsylvania Supreme Court in ~ concluded
that in view of the manifest hostility between the Executrix and
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,
other heirs of the Decedent, the Executrix's repeated and continued
failure to take steps to recover money found to have been removed
from the Decedent's apartment, the Executrix's demonstrated
reluctance to include personal assets of the Decedent in the
inventory despite Orders of Court to do so, and the Executrix's
general proprietary attitude toward the Decedent's property, the
Court would not abuse its discretion in removing the Executrix.
In Rohrbauqh Estate, it was alleged that the Executor
permitted the removal of certain of Testator's property from the
home, intended not to contest a certain claim against the estate,
and intended to dispose of certain real and personal property of
the Testator for less than their fair value. The Court cited the
statute which is the predecessor to 20 Pa.C,S,A. ~31B2 that the
Executor displayed a hostility and lack of interest on behalf of
the beneficiaries and therefore dismissed the Executor's petition
for Reinstatement as Executor.
Esther Eva Ordo, (hereinafter "MS. ORDO"), the CO-Extolcutrix
has challenged the handling of the estate by her brother, ATTILA
JOSEPH ORDO, (hereinafter "MR, ORDO"), her Co-Executor, and the
attorney for the estate, HARRY L. BRICKER, ESQUIRE, (hereinafter
"ATTORNEY BRICKER"). The following disputes have arisen:
2
I
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1, Ms. Ordo disputes the inclusion of a bank account in the
estate for inheritance tax purposes, despite the fact that it was
liquidated shortly before the Decedent's death;
2. Ms. Ordo questions Attorney Bricker's fee, despite
signing a fee agreement consistent with Mr. Bricker's fee;
3. Ms. Ordo refuses to have Attorney Bricker or an
accountant for the estate complete the income tax return for the
Decedent for 1994, but has taken no steps to have same completed;
4. Ms. Ordo continues to maintain that there is a valid
claim on behalf of the estate relating to Decedent I s trip to
Budapest, despite advise from Attorney Bricker and the law firm of
Angino & Rovner to the contrary, and has taken no steps to pursue
this claim on her own or through other counsel;
5. Ms. Ordo has threatened several times to report Attorney
Bricker to the disciplinary board without any grounds for doing so;
6. Ms. Ordo has informed Attorney Bricker on several
occasions to not do any work on the estate, to the detriment of Mr.
Ordo, the other beneficiary;
7. Attorney Bricker cannot complete the inheritance tax
returns as a result of the above.
~.~
The above list of disputes between Ms. Ordo, Attorney Bricker,
and Mr. Ordo, clearly demonstrate Ms. Ordo's antagonism towards Mr.
Ordo and towards Mr. Bricker,
It further demonstrates that Me,
Ordo is mismanaging the estate and failing to perform her duties
imposed by law. Given the testimony which will be provided at the
hearing, Mr. Ordo should be removed as Co-Executor.
Respectfully submitted,
P.c.
I
By.
Gary J. I
Attorney 42606
407 Nort Fro t Street
P.O. Box 11848
Harrisb rg, PA 17108-1848
(717) 238-7151
Attorneys for Petitioner
Dated:
0-7-)j
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. IMA Y 1 0 1995ct'
IIAnn,- I.. ..1,,(HUnl, ,"I.
"HaI1NtY AT l,,"W
401 HOfUU rnotn &"'[:1:1
Ant... CODI: 717
U3 -,alia
IIAnn.HunAn. .'HNNNYI.'.ANJA
11101.Il96
rAIC. ,:n.8&1I1I
May 8, 1995
Richard J. Pierce, Asst. Court Administrator
CUMBERLAND COUNTY COURTHOUSE
One Courthouse Square
Carlisle, PA 17013
Re: Estate 01 Esther S, Ordo, Deceasod
No. 21-94.0898 - Orphans' Court Division
Dear Mr. Pierce:
On October 10, 1994, the above stated Individual died, and shortly thereafter, her
Will was probated, The Will stated that her two children, Ester Eva Ordo and Attlla
Joseph Ordo, were to serve as co-executors. Thereafter, both Individuals qualllled as
such.
The estate really has not administered in the proper sese 01 the word, and we are
enclosing an original and two (2) copies 01 a Petition requesting a Rule to Show Cause
why the one co-executor, Esther Eva Ordo, should not be removed as co-executor. The
Petitioner Is Attlla Joseph Ordo, the other co. executor in this Instance.
We will appreciate having the original Petition presented to Court, and assuming
the Court grants the Rule, we will appreciate both copies being conlormed and certified
with one (1) copy being delivered to the Sheri" lor service. In this regard, we are
enclosing Mr. Ordo's check In the amount 01 $50,00 which we understand Is required as
advance costs.
Esther Eva Ordo's address Is 312 Hummel Avenue, Lemoyne, PA 17043; I
believe she lives at that address and also has a piace 01 business there, although I'm not
totally certain about this last statement.
Additionally, we are enclosing a stamped sell-addressed envelope In order that you
may return the other certified copy to this olllce.
.'
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Richard J. Pierce, Asst, Court Administrator
Page 2 of 2
May B, 1995
File #174B.1
We Indeed appreciate your help In this mailer; If there Is anything else that we
should be doing here, please feel free to call.
Very truly yours,
--"'.
~.::~ .~-_...~._--. '-<
--~____ ~_,--.J
Harry-L,.Brlcker;:JrL- ~
HLB,Jr:dlc
Enclosures
cc: Mr. A. Joseph Ordo
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ATTILA JOSEPH ORDO,
Petitioner
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 21-94-898
ORPHANS' COURT DIVISION
v.
ESTHER EVA ORDO,
Respondent
ORDER OF COURT
--f fl ) -. tvV)/
AND NOW this ~ day of ,,)"1 rJ ' A.D. 1995,
upon presentation and consideration of the annexed Petition, and
upon Motion of Harry L. Bricker, Jr., it is hereby ORDERED AND
DECREED as follows:
1. A Rule is issued upon Esther Eva Ordo, the co-executrix
in the above captioned estate to show cause, if any there be, why
she should not be removed as co-executrix of said Estate. Rule
returnable "1.--0
days after service thereof.
2. Attila Joseph Ordo and Esther Eva Ordo shall, under no
circumstance, issue or negotiate any checks against the checking
account in the name of "Estate of Esther S. Ordo, Deceased", which
account bears the number 10369988, which account is maintained at
Dauphin Bank and Trust Company unless and until a further Order of
this Court is handed down.
3. The attorney for the Petitioner, Harry L. Bricker Jr., is
hereby directed to serve a true and correct copy of this Order of
Court upon Dauphin Deposit Bank and Trust Company.
By the Court:
l ,,\c,..{ \:;~--: . J~.--/-
J.
.
o
v.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 21-94-898
ORPHANS' COURT DIVISION
I
r
I
i
ATTILA JOSEPH OROO,
petitioner
ESTHER EVA OROO,
Respondent
PETITION
1. Your petitioner is ATTILA JOSEPH OROO, an adult
individual who resides at 719 Erford Road, Camp Hill, Pennsylvania
17011.
2. On October 10, 1994, Esther S. Ordo, the mother of
Petitioner Attila Joseph Ordo, died. Her Will was probated, and
her Estate is entered to No. 21-94-898 in the Register of Wills
office in Cumberland County, Pennsylvania.
3. A portion of Esther S. Ordo states as follows:
"THIRD: I hereby nominate, constitute and
appoint Esther Eva Ordo and Attila Joseph Or do
to serve as co-executors of this my Last Will
and Testament; provided, however, that should
either fail to qualify or cease to act as
executor, I hereby nominate, constitute and
appoint the other as sole executor. If Esther
Eva Ordo and Attila Joseph Ordo are not able to
serve as my executor, I hereby nominate,
constitute and appoint Hamilton Bank to serve
as executor of this my Last Will and Testament.
I further direct that said executors shall serve
without bond. Said executors shall have the power
to discharge all debts, liens and encumbrances
upon my Estate, as well as any taxes thereon, to
pay for the cost of the final disposition of my
remains and final illness, if any, to receive any
and all commissions and other compensation for
services rendered by me during my lifetime and
to perform any and all fiduciary duties authorized
by statute. Further, I direct my executors to
preserve my Estate and any attachment or anticipation
while in the hands of my said personal representative,
it being my express intent that all legacies shall
be free from any attachment or anticipation while
in the hands of the personal representative for my
Estate."
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On October 24, 1994, both individuals qualified as co-executors of
the said Estate.
4. Unfortunately, your Petitioner, Attila Joseph Ordo, and
his sister, Respondent Esther Eva Ordo, both co-executors,
apparently are unable to work together to conclude this matter.
5. The Respondent, Esther Eva Ordo, as co-executor has taken
the position that her knowledge of not only the methods of handling
estates, but the law involved in estate matters is superior, not
only to your Petitioner, but also to his attorney, Harry L.
Bricker, Jr. In this regard, Mr. Bricker has written to the co-
executor, Esther Eva Ordo on three occasions, and copies of these
letters are attached hereto, made a part hereof, and marked
"Exhibit A", "Exhibit B" and "Exhibit C".
6. The response of the co-executor, Esther Eva Ordo, is a
six (6) page letter which is attached hereto, made a part hereof,
and marked "Exhibit D". An examination of this correspondence will
obviously show that there is no basis for any sort of compromise or
sensible solution to the problems involved in the Estate referred
to herein.
7 . The Respondent I s responses to peti tioner I s attorney 's
letters, including the latest letter of April 25, 1995, were two
telephone calls which were received on April 26, 1995 at 2:50 p.m.
and 2:57 p.m.. The notes of this telephone call stating the
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contents of the conversation are attached hereto, made a part
hereof, and marked "Exhibit E".
8. Your Petitioner is of the opinion, believes, and
therefore avers that his sister, Esther Eva Ordo, because of her
actions and attitude, which actions and attitude are very well
spelled out in her correspondence and telephone messages which are
attached hereto as "Exhibit C" and "Exhibit E" respectively, is
unable to continue in her position as co-executrix, and your
Petitioner is, therefore, of the opinion that she should be removed
as personal representative.
9 .
Additionally, and at the insistence of the co-executrix,
Esther Eva Ordo, the following checks have been drawn on the estate
account, and the checks have been cashed.
In this regard, your
petitioner here states that while he cashed the checks made payable
to himself, he did so primarily to keep his interest somewhat even
with his sister, E. Eva Ordo, and he further states that he has
retained the funds for safekeeping should they be needed in the
conclusion of the estate.
The Estate account is with Dauphin
Deposit Bank bearing the account number 10369988.
The checks
issued for advance distribution are as follows:
1. Check #3 payable to E. Eva Ordo in the amount of
$3,000.00.
2, Check #4 payable to A. Joseph Ordo in the amount of
$3,000.00.
3. Check #5 payable to E. Eva Ordo in the amount of $600.00.
3
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4, Check #6 payable to A. Joseph Ordo in the amount of
$600.00.
5. Check #29 payable to A. Joseph Ordo in the amount of
$4,000.00.
6. Check #30 payable to E. Esther Ordo in the amount of
$4,000.00.
7. Check #31 payable to A. Joseph Ordo in the amount of
$4,000.00.
8. Check #32 payable to E. Esther Ordo in the amount of
$4,000.00.
Your petitioner is further of the opinion that an Order of Court
should also be handed down restricting any more funds from being
drawn from the Estate account in question.
WHEREFORE, your Petitioner respectfully prays your Honorable
Court to:
1. Issue a Rule to Show Cause, if any there be, why Esther
Eva Ordo should not be removed as co-executor of the Estate of
Esther S. Ordo, deceased; and
2. Issue an Order of Court directed to Esther Eva Ordo and
Attila Joseph Ordo stating that they should under no circumstance
withdraw any additional funds from the estate account pending
further Order of this Court, Additionally, it is suggested that a
copy of this Order of Court be delivered by the attorney for the
Petitioner to Dauphin Deposit Bank where the Estate account was
opened.
Respectfully submitted,
4
VBR:J:F:J:CAT:J:ON
I verify that the statements made in this complaint are true
and correct. I understand that false statements herein are made
subject to the penalties of 18 Pa. C.S. Section 4904, relatinq to
unsworn falsification to authorities.
Da tad: .#1$./ ,1 .. /19tr"
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Attila ,d ep ordo
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..."onllty At LAW
fILE COpy
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April 3, 1995
Mr. A. Joseph Ordo
719 Erford Road
Camp Hill, PA 17011
Ms. E. Eva Ordo
1116 North Second Street
Harrisburg, PA 17102
Dear Eva and Joe:
I have heard nothing from you concerning my letter of March
17, 1995, although I believe Eva did call the office and speak with
my secretary concerning the funds that were in Harris Savings, and
the advisability of having them declared a "gift" as distinguished
from having them included in the tax in your mother's taxable
estate.
As I've explained to both of you, I simply don't understand
the conclusion that Eva is apparently coming to.
In Pennsylvania, our Inheritance Tax is a tax based on the
privilege of inheriting, and in the case of parents and children,
it is set at 6% of the net, or taxable, estate.
Included in the taxable estate are gifts made without consid-
eration, and the current statute states that a gift made without
consideration within a year prior to the date of death is included
'in the estate for purposes of taxation, and is presumed to be a
gift made in contemplation of death.
I understand the gift in question was made within a few months
of Mrs. Ordo's demise.
Of course, if one can show a living motive for the gift, we
may be successful in rebutting the presumption, but a living
motive, for example, would be'a gift made upon the birth of a
grandchild. There are other examples, but I believe you will see
the distinction between the living motive and a presumed motive to
lessen one's estate prior to death.
Accordingly, my position is that the presumption is effective,
and we must include the $25,576.58 as part of your mother's estate
for purposes of inheritance tax.
If you folks want to meet with me and discuss this further, we
certainly may do so, but quite frankly, I don't know what argument
you might use to obviate what appears to be an obvious situation.
EXHIBIT "A"
,
Paqe 2 of 2
Mr. A. Joseph Ordo
E. Eva Ordo
April 3, 1995
File No. 1748.1
On another point, I have not heard from either of you concern'
inq Mrs. Ordo's federal or state income tax. I have in my possess'
ion a 1099 concerninq the sale of the real estate showinq that the
qross proceeds at the sale were $51,900.00. I would feel more
comfortable if all of the financial information were qiven to a
qualified accountant to prepare the fiduciary return. Eva stated
that she was qoinq to handle this throuqh H&R Block, but so far I
know of nothinq beinq done, and I still have the 1099,
This is somethinq else that should be taken care .of imme.
diately.
Aqain, if you think this matter should be further discussed,
I am certainly willinq to meet with you at a mutually convenient
time.
Very truly yours,
I hope I will hear from you and that we can resolve these
matters.
HLB,Jr:dlc
Harry L. Bricker, Jr.
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ATTORNEY AT LAW
fiLE COpy
407 NORtH 'RONt ""rn
DAH".NnUROIPRNN8TLV~A
17101.1286
ARU CODE 717
'.131 '.1.1
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April 25, 1995
Ms. E. Eva Ordo
312 Humme Avenue
Lemoyne, PA 17043
Dear Eva:
I have gone over your seven page letter, and I'm really at a
loss as to how to answer it. A great deal of it apparently is
directed at hard feelings that exist between you and your brother,
and also a great deal of is directed at what you believe the law to
be, as distinguished from what the law really is. In this regard,
you have referred to misstatements of fact, as well as misstate-
ments of law, and I will try to explain it to you as briefly as I
can,
First, on January 5, 1995, you and your brother signed a fee
agreement with this office wherein we set forth that our fee,
unless there were some unusual circums tances, would be in the
amount of five percent (5%) of the amount of the gross estate.
Certainly, I see no reason to reduce this fee since this matter
seems to be getting more complicated and more bitter, but this fee
arrangement which I refer to is one that has been a standard
arrangement in this area for many, many years.
Secondly, you referred to the gift made by your mother to you
which consisted of funds held at Harris in the approximate amount
of $26,000.00, and in your letter, you refer that this sum is a
basis for my fee. That, of course, is incorrect; the attorney's
fee is based normally on the value of the estate, and that parti.
cular asset is not part of the estate. Accordingly, I am not
basing my fee on that sum of money.
Thirdly, you seem to be getting the Federal Estate Tax and the
Federal Gift Tax statutes, on the one hand, confused with the
Pennsylvania Inheritance Tax statute on the other hand. I wrote
you on April 3, 1995 and advised you that the gift made by your
mother was taxable as if it were part of her estate because it was
made within a few months of her death, and it would appear that it
was made in contemplation of death, Accordingly, I believe that
the taxable estate must include that particular asset.
Next you referred to the fact that I "filed a Short Certifi-
cate for us". I don't understand that phraseology. Harris Savings
EXHIBIT "B"
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.
Ms. E. Eva Ordo
Paqe 2 of 2
April 25, 1995
would not qive us the value of the assets until we assured them
that we had the riqht to the information. This is not at all
uncommon or unusual, and I really don't know why you are distressed
about this matter.
You also mentioned the fact that you had talked with attorneys
and tax people. I would like to have their names; I will call
them, or perhaps you will have them call me and they can advise me
about the subjects on which you and I spoke. I'm always willinq to
learn, althouqh in this particular case, I really don't believe
that the information which you say you received from them is
information which will be helpful to us in this estate. However,
I will be very happy to listen if you will be qood enouqh to have
any of them call me, and I certainly would be happy to call them if
you qive me their names.
You also mentioned about the fees that would be paid by you
and paid by your brother; I would suqqest to you that the fees will
be paid by the estate, as distinquished from you folks.
Additionally, I see no reference to what you mayor may not
have done concerninq the 1994 Income Tax, and I am concerned that
if a return should have been filed, it very well may not have been
filed.
In liqht of all of the above, I would be willinq to sit down
and talk with you aqain and attempt to advise you as to how this
estate should be handled. However, if I do not hear from you or
someone on your behalf, I must then take the position that we
should proceed to conclude this estate without your assistance.
Please call me or have someone else, either an attorney or an
accountant, call on your behalf,
Very truly yours,
HLB,Jr:dlc
Harry L. Bricker, Jr.
CC: Mr. A. Joseph Ordo
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fiLE COpy
March 17, 1995
A. Joseph Ordo
719 Erford Road
Camp Hill, PA 17011
Dear Eva and Joe:
This will confirm my recent telephone conversation with Eva,
and my telephone conversation with Joe two or three days prior to
that.
E. Eva Ordo
1116 North Second Street
Harrisburg, PA 17102
We have completed the inventory in your mother's
we have completed some of the Inheritance Tax Return.
few items which I do not have, and this is the reason
recent telephone call to Eva.
First, I inquired as to what you folks mayor may not do con-
cerning any claim that you might have by reason of your mother's
airline voyage which produced such a horrible result. I, of
course, would be pleased to contact the airline in an attempt to
obtain some funds from them, but you have my previous corres-
pondence indicating that I felt, and in fact another law firm who
also reviewed the matter, also felt that liability and huge settle-
ments are not in the offing. That does not mean that we could not
obtain some funds for the ticket refund or some inconvenience, but
we don't see the possibility of a large sum of money,
estate, and
There are a
for my mos t
. .
Under these circumstances, Eva advised me that she did not
want me to take any further action on this matter, stating that she
would be handling it possibly with someone in New York.
I am of the opinion that whatever is received will be an asset
of the estate, and hence, it should be included in the Inheritance
Tax Return. However, I would not let that stop me from filing now;
an amended or second return can later be filed if any such
endeavors as Eva described would produce any additional funds,
Secondly, it of course is necessary to do a tax return for
Mrs. Ordo final year; I would be very happy to have my accountant
handle that for the estate. The accountant's fee, as well as any
tax that is due and owing, would be an expense of the estate. Eva,
however, has taken the position that she prefers to deal with H&R
Block on this matter, and of course, I have suggested that she have
them contact me in order that we may work together to conclude this
matter.
EXHIBIT "c"
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A. Joseph Ordo
E. Eva Ordo
~I!lrch 17, 1995
Page 2 of 2
I believe that brings us up to datel I am most willing to
proceed and conclude the matter of the estate, and will be happy to
do so as soon as I hear from the accountant that Eva has chosen to
prepare the final income tax returns. As soon as they are
prepared, I can then proceed with the Inheritance Tax Return and
will be pleased to do so. As I have said, if we are successful in
any endeavor in New York State against the airline, we can always
file an amended return here in Pennsylvania.
Very truly yours,
HLB,Jr:dlc
Harry L. Bricker, Jr.
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DE:AR i1'R. BRICKER, .'
JULY 19,93 XY MOTHER SOLD HER HOUSE IN WEST HANeVE". SHE LIVED WITH ME
FOR 5 DAYS AFTER THAT AND THEK SHE ~OVED TO FLA. WITH KOTHING MORE THAN
A SUITCASE FULL OF CLOTHES. BEFORE SHE LEFT SHE GAVE XE A DINING ROOM
SET, A T.V., SOME KNICK KNACKS AKD $3,000.00 CASE. SHE GAVE MY BROTHER
LIVING ReOM FURNITURE, A CAR AND 53,000.00 CASH. EVERYTHING ELSE THAT
SHE OI'IilED SHE SOLD PIUOR TO !WVING TO FLA. NOTHER 110VED BACK FROM FLA.
TO HRG. IN NOV. OF 93 AND "BORROWED" BACK SOME OF THE FURNITURE SHE
GAVE TO THE Bo'rH OF US. on JUNE 15, 94 rWTHER TOCK 11E MID 111 BHOTHER OFF
OF EER r10l\i<~Y ;'lARKET ACCOU1I'r Aim FUT THE EETHLEN H0I1E OF THE HUNGARIAN
REFCRir.ED FEDERATICN OF, BHHRF, AS TRUSTEES TO HER j10NEY 11ARK ET ACCOUNT.
AUGUST 1 at, 94 l"OTHER EN1'ERED THE POI,YCLINIC HOSP. SHE CALLED ;'IE ON AUG.
5, 94 AND ASKED HE TO COME VISIT. AUGUST 7, 94 motner GAVE ME A 8500.00
check, HER PAPERWORK FROM THE AIRLINE COMPA~Y AND HER HOUSE KEYS. SHE
GAVE JOE HER CAR AND I'll ASSU:1ING ;;500.00 AS WELL. A REVIEW OF HER
CHECKING ACCOUNT WILL VEHIFY '~HIS. IT WAS MY I'.OTHERS INTENTION TO GIVE
MY EROTHER HER 2nd CAR TO HHI AS A GIFT AND SHE GAVE I'IE HER PLANE PAPER'"
I';ORK SO THAT I WOULD RETRIEVE HER LCST LUGGAGE AND TO KEEP WHATEVER
COMPENSATION THE AIRLINE AGENCY WOULD GIVE FOR HER FIASCO AT THE AIRPORT
MY r10THER TOLD ;'IE THAT THIS I'/AS r1Y GIFT WHICH SHOULD HAVE EQUALED lolY
BROTHERS GI FT OF HER CAR. AUGUST 26,94 I1Y BROTHER CM1E INTO HER HOSPITAL
ROOM WHILE I l'jAS VISITING \','ITH A FOII'ER OF ATTORNEY LETTER FOR HER TO
SIGN . INFRONT OF 11Y NOTHER \','E ARGUED BECAUSE ATTILA DID NOT INCLUDE ME
IN THIS LETTER FeR POWER OF ATTORNEY. MY MOTHER PLEADED WITH HIM TO PUT
ME ON AS WELL BUT ATTILA WAS STUBEORN AND I ENDED UP BALKING OUT BECAUSE
WE "iERE UPSETTING OUR HOTHER. ATTILA ANI: I HAD r1ANAGED TO SET OUR DIF-
FERENCES ASIDE LATER AND HE WAS FEELING 11IGHTY IMPORTANT WITH HIS POWER
OF ATTORNEY YET WHEN IT CAME DOWN TO HANDLING HER IMPORTANT PAPERWORK HE
DID POORLY, IN HY OPINION. I TOC!{ IT UPON HYSELF TO GO THROUGH THE PAPER
WORK SHE HAD AT THE HOSPITAL AND I FCUND ATTILA HAD OVERLOOKED THE MOST
IMPORTANT DOCUMENT OF ALL WHISH I'/AS FROM THE SOCIAL SECURITY DEPT. TELLING
HER THAT SHE HAD 30 DAYS TO REINSTATE HER CANCELED INSURANCE FOR HOSPIT-
ALIZATION. THIS WAS 11AILED TO HER EARLIER AND SAT IN HER DESK AT THE
HAS PI TAL FOR 28 DAYS. FORTUNATELY I REINSTATED HE!~ POLICY IN TIl1E OTHER-
WISE WE WOULD NOT HAVE RECIEVED A PENNY X~ROM HER ESTATE BECAlllSE IT "IOULD
HAVE GONE TO PAY HER HOSPITAL BILLS. IN AUGUST MY HOT HER SIGNED PAPER-
I':ORK TO CLOSE OUT THE 110NEY HARKET ACCOUN'r "IHICH WAS IN TRUST FOR BHHRF
AND SHEHAD THE CASH FR0!1 THAT ACCOUNT TURNED INTO TliO BANK CHECKS, ONE
IN MY NAI1E AND ONE IN [1:[ BROTH EllS N AI1E AND GAVE THEI1 TO US AS GIFTS. EACH
CHECK WAS FOR $12,788.29 II( SEPT OF 94 i1Y :':OTHER HAD A VEHY EXPENSIVE
EXllIBIT "n"
~
'BLOO'D TRANSFUSSION IN TilE HOPES ()F,/,lElj~Q. ClJIlJo~D LF IIEH ILLNESS. VERY UN-
FORTUNATELY THIS l'HOCEDlJRE DID NOT \',OIlK AliD IiHE PASSED AWAY OCTOBER 5,
94. IN OCTOBER I HAD THE OJ' lERTlJNI TY ~'O Hlm~' A STORE Jo'RONT IN A PRIf1E
LOCATION AND I ALLIlEADY HAD EVERYTHING HEUEr: FOR TilE STOllE BUT I WAS
SHORT eN CASH AND I STILL WOULD HAVE NEEDED STOllE FIXTURES, ETC. I TOLD
ATTILA THAT I NEEDED 83000.00 to BE HELD BACK FOH MJo~ ou'r OF THE ~10NEY
HE HAt ON THE OFF CHANCE I WOULD NEED TO BORROW IT FOil THIS OR THAT CR
FOR RENT IN JANUARY OR FEBRUARY IF I NEWED IT ANI: IF HE COULD NOT
GUARANTEE THAT HE liOULD HOLD 83,000.00 OF illS CASH FOR NE FOn WHENEVER
I WOULD HAVE NEEDED IT FOR liHAT:!,VEH THEN I WOULD NOT RENT THIS STORE.
HE SAID HE II'OULD LOANDX HE TilE $3,000.00 AND I COULD WITHDRAW AS NEEDED
IF I AGRKED TO PAY HAr~ OF YOUR LEGAL FEES. I AGRREED TO THIS.ORIGINALY
I TOLD MY BROTHER Tlll\T..,i'; DiD NOT NEED LEGAL REPRESENTATICN IN HANDLING
OUR MOTHERS ESTATE WHICH CO~ISTED MERELY OF A HOUSE AND A SMALL BANK
ACCOUNT AN:D I TOLD HIM I WOULD LO SOME INV~IGATIHG AS TO WHAT WB HAD TO
DO TO SETTLE IIER ESTATE BUT ATTILA SAID THAT HE WOULD PAY YOUR LEGAL FEES
100~ BECAUSE HE WAS ALLREADY SEEING YOU FOR OTHER MATTERS AND HE WANTED
YOU TO HELP US WITH THE PAPERWORK IN-VOLVEE. AT THIS TIME WHEN HE AGREED
TO E~Y YOUR FEES I'M FAIRLY CERTAIN THAT HE DID NOT EXPECT TO PAY MORE
THAN ABOUT 8500.00. WHEN I AGRRED TO PAY HALF OF YOUR LEG.\L FEES I
CERTAINLY DIDN'T EXPECT THAT MY LITTLE BROTHER HIRED A LAWYER THAT WOULD
COST S2-4,OOO.0011! AS I STATED EARLIER 1 AGREED TO PAY HALF IF HE LENT
ME THE 83,000.00. AS NEEDED. ON NOV. 2, 94 I HAD ASKED TO BC~ROW 8400.00
FOR INCOMING 11ERCHANDISE AND ADVERTISING. MY LITTLE BROTHER GAVE 11E A
VERY DIFFICULT TIME WITH MY FIRffiT RE~UEST OF HONEY. ON NOV. 17,94 I
NEEDED ANOTHER 8400.00 OVER WHICH ATTILA GAVE ME AN EVEN HARDER TIHE,
ASKING HE TO EXPLAIN FOR WHAT IT WAS TO BE USED, TELLING ME I DIDN'T
NEED TO BE BUYIN&THIS OR THAT, BASICALLY THIS LITTLE BROTHER OF IUNE
WHO THINKS HIS LIFE IS SO FLAWLESS THOUGHT THAT HE COULD TELL HE HOW I
SHOt:LD ClI! SHOULD NOT RUN "M:!" BUSINESS BECAUSE HE II'AS LENDING HE 110NEY
THAT HE WOULD HAVE GOTTEN BACK ONCE MOTHERS HOUSE WAS SOLD. ON NOV. 22,
94 I HAD TO BEG AND PEAD, LIKE USUAL FOR 8200.00 FOR A UPS SHIPMENT THAT
REQUIRED PAYHENT THAT JUST ARRIVED AND HE TOLD HE TO HAVE IT SENT BACK.
I COULDN'T BECAUSE IT WAS A NECESSARY ITEI1 FOR MY STORE AND TO. THIS J)AY
I'VE SOLD HALF OF THAT SHIPMENT AND EARNEDS400.00. YET MY BROTHER FELT
HE HAD SOME KNOWLEDGE CONCEHNING I1Y BUSINESS, "WHICH WAS NCNE OF HIS
DAMN BUSINESS~ /jT THIS TIME HE TOLD I"E liE WOULD NOT GIVE HE ANOTHER
CENTI HE HAD SPENT illS MONEY AND DID NOT HAVE ANY TO LEND I1E NOT THEN
AND NOT LATER! I WOULD NEVEn HAVE HENTED THIS SPACE IF IliAD KNOWN
11Y BROTHER WOULD HAVE WENT BACK ON HIS WORD OR IF I HAD KNO\'iN HOW THIS
BROTHER OF MINE WCf.lLD HAVE STHUNG HE ALONG, BELITTLING HE EVERY SINGLE
TII1E IliAD 'ro' A.;K I NtJ r1At;E 'rHA'l' lJ~:J AND PL~;AD, FOil 'filE ;10NEY HE EEN1:X .3
SAID 'HE I D LEND 11E. AS FAil AS I' l;I C,ONCERNED liE BIlOKE OUR CONTRACT ,OF
HE WOljLD LEND 11E 83000.00 IF I AGRIlED TO PAY IIALF OF' YOUR FEE. HE ony
FULFILLED ONE THIRD OF THIS AGRREMENT. AT THIS TIME ~M THE HANDLING OF
OUR MOTHERS ESTATE IS TO BE PUT ON HOLD, I BO NOT NEED THE CASH RIGHT
AWAY, UNTIL MY BROTHEIl SIGNS A CONTIlACT WITH ME AGIlBEING TO PAY TWO
THIRBS OF YOUR FEE AND I l'iOULD BE WILLING TO BE SO GENEROUS AS TO OFFER
TO PAY ONE THIRD OF JCOIRH YOUR FEE \I'HICH l1Y BROTHER FOOLHEARTEDLY DID
NOT LOOK INTO UNTIL ~x AFTER INVOLVING YOU. I WAS VERY SHIDCKED TO HAVE
RECIEVED YOUR LETTER ON JAN. 5, 95 TO SEE I1Y BROTHER HAD RETAINED A
LAWYER WITH SUCH A HIGH FEE FOR THE HANDLING OF SUCH A SMALL AND SIMPLE
ESTATE. I DID SIGN THIS LETTER BECAUSE SETTLEMENT ON OUR MOTHERS H~USE
WAS JUST AROUND THE CORNER AND I FIGURED MY BROTHER AND I WOULD RECTIFY
THE 11ATTER OF WIIO IS TO PAY WHAT PERCENTAGE OF YOUR FEE. I AM SORRY
THAT I HAVE TO BS WRITING SUGH A LETTER AS THIS TO YOU HOWEVER I FULLY
BLAME MY YOUNGER BnOTHER DOR NOT ASKiNG FOR YOUR FEES UPFRONT PRIOR TO
ENGAGING YOUR ASSISTANCE, AS I SAID FROM THE VERY START TO MY BROTHER
THAT WE DID NOT NEED A LAWYER. HE SAID HE WOULD PAYY YOUR FEE. WHEN I
SPOKE WITH YOU EARLIER LAST MONTH 1 HAD TOLD YOU THAT I BIDN'T WANT
ANYTHING DONE WITH OUR MOTHERS ESTATE, INCUDING THE FILING OF ANE PAPER-
WCRK OR TAXES UNTIL YOU HEARD FRCM THE BOTH OF US IN AGRREMENT WITH
WHATEVER. SINCE I FOUND MY YOUNGER BROTHER TO HAVE BEEN VERY NEGLIGENT
WITH SOME OF THE HANDLING OF THE BU~INESS AT HAND I TOOK IT UPON MYSELF
TO LOOK INTO ALOT OF THE BUSINESS HE HAD STAHTED AND ONE OF THEM WAS THE
FILING OF OUR MOTHERS TAXES WHICH HE WANTED TO DO BECAUSE HE HAD ALL OF
THE PAPERWORK SINCE MR. GIVE ME THE TITLE OF POWER OF ATTORNEY BECAUSE
I CAN HANDLE IT FAR BETTER THAN MY SISTER, KNOW IT ALL FELT HE COULD
HANDLE THIS AS WELL. WELL, I'/HEN I ASKED HIH I,'HAT THE HOLD UP OF OUR
INHERITANC1 MONEY WAS FOR HE SAID IT WAS BECAUSE HE DIDN'T FILE THE
INCOI1E TAX PAl:'ERI'IORKl THEN HE SAID HE WAS GOING TO LET YOUR ACCOUNTANT
HANDLE IT.~(QN FE~RUARY1 ,95 hE AGRRED THAT I'iE WANTED A SEPERATE
ACCOUNTANT TO DO THIS)ti'fl';P I TOLD JOE NOT TO GIVE IT TO YOUR ACCOUNTANT
AND THAT I WOULD TAKE CARE OF IT. IN I1Y SEARCH FOR AN ACCOUNTANT I
ViAS TOLD ALOT OF CONFLICTING INFOHl1ATION CONC;!~iHNG THE HANDLING CF CUR
MOTHERS ESTATE. I CONTINUED TO INVESTIGATE AND IHAD TO ASK ATTILA FOR
HIS HELP BECAUSE UP UNTIL THIS FCINT HE HAD HAD ALL OF KCTHERS PAPER-
'/iOIlK AND I JUST GOT MYSELF INVOLVED l'iHEN I FOUND TIIAT HE WAEl~IT HANDLING
THINGS IN A PROPER I'lAN1,ER AND HE WAS NOT HELPFUL IN A;ISWERING MY
QUESTIONS ABOUT ACCOUNTS BECAUSE I BELIE'lE HE liAS E:1BARRASED AND RESENTFUL
THAT I HAD FOUND DISCRE?ENCIES AND I WOULD HAVE TO BRING THEM UP TO YOU,
WHO HE HELD I HIGH REGARE, AND INSTEAD OF BEING HELPFUL HE ONCE AGAIN
WAS Bl:~ING DIFFICULT. SPECIFICALLY I I':AS LOOKING INTO WHY HAHRIS SAVIlf1iS
'SENT US A STATEI~ENT OF EAHNINGS FOli. cUifr'IOTnERS CLOSED 110NEY i~ARKET W.ITH f
MYNAME AND ATTILAS AS TRUSTEES WHEN THE ACCOUNT WAS CLOSED IT WAS IN TRUST
FOR BI/HRF. I ALSO SPOKE WITH YOU OVER THE TELEPI/ONE AND ASKED YOU IJil YOU
HAD FILED A SHORT CERTIFICATE FOR US. YOU ASKED I~E WHY AIm WHEN I TO~D
YOU THE REASON YOU TOLD ME THAT NO YOU DID NOT FILE A SHORT CERTIFICATE.
I CERTAINLY HOPE THAT THIS WAS AN OVERSIGHT ON YOUR PART TELLING ME "~O"
WHEN IN REALITY YOU DID. I FOUND PAPERWOHK LATER INDICATING THAT YOUDID
FILE A SHORT CERTIFICATE. I HAD TOLD Y01: THAT THE REASON I NEEDED A SHORT
CERTIFICATE WAS FOR THE BANK BECAUSE I DID NOT WANT A STATEMENT OF
EARNINGS REFERING TO US AS TRUSTEES AT THE TIME OF THE CLOSING OF THAT
AOCOUNT BECAUSE WE INTENDED TO FILE THE 110NEY SHE HAD GIFTED US IN 94
AS JUST THAT, GIFTS. EARLIER YOU TOLD US THAT WE COULDN'T DO THAT BECAUSE
THE LAW WOULDN'T ALLOW IT HOWEVER AFTERE SPEAKING TO SEVERAL ACCOVNTANTS
AND ONE LAWYER I WAS LEAD TO BELIEVE OTHER WISE. AT THIS TIME I HAD TOLD
YOU TO NOT DO ANY THING FURTHER WITH HER ESTATE BECAUSE I WOULD SEND A
LET'!Et OF EXPLAINATICN AND WOULD WANT yor TO FIND OUT IF WE ACTUALLY WERE
ENTITLED TO THE GIFT TAX LAWSOF DEC. 1J, 82. I HAD A LAWYER READ TO ME
OUT OF A LAW BOOK OF HOW ALL OF THE RULES PRIOR TO DEC. 13, 1992 WERE
CHANGED BY THE 82 ACT OF RULES FOR TRANSFERS AND CONTEI~PLATION OF DEATH.
WE SHE SAID THAT WE ARE ALLOWED FEDERALLY,510,OOO.OO TO BE GIFTED REGARD-
LESS OF THE TRANSFERERS MOTIVE. SHE ALSO SAID THAT BEING THAT SHE GIFTED
US THESE MONIES PRIOR TO HER DEATH THAT THESE 110NIES ARE NOT TO BE REGARDED
AS PART OF THE ESTATE AS AN ASSET AND THAT THE ONLY REASON OUR GIFTED
A:l;OUNT IS TO BE ENTERED ON THE INHERITANCE TAX FORI1 IS TO BE TAXED BUT
IT IS NOT AN ASSET AT THE TIME OF HER DEATH THEREFORE IT IS ALSO EXEMPT
FROM THE 5% FEE YOU ARE CHARGINGOFF OF THE GROSS ESTATE WHICH YOU
ESTABLISHED AS ASSETS WHICH ARE TAXABLE BY REASON OF THE PA. INHERITANCE
TAX. THIS GIFT MONEY IS NOT MONEY WHICH IS PUT "BACK" INTO HER SSTATE
THEREFORE IT IS NOT AN ASSET WHICH WCULD OTHERWISE BE SUB~ECT TO YOUR
5% FEE OVER HER ASSETS. MR. BRICKER, IF YOU KNOW OF A LAW WHICH CAME
ABTER THE 82 ACT OF RULES FOR TRANSFERS AND CONTEMPLATION OF DEATH
THEN WOULD YOU PLEASE INFORM ME OTHERWISE IN WRITING AND YOU WOULD HAVE
MY APOLOGIES FOR HAVING BEEN lHSLED BY VARIOUS OTHER SOURCES. 111 LAWYER
FRIEND HAD ALSO POINTED OUT THAT WITH THE LETEER YOU HAD US SIGN AGREEING
TO PAY YOU5% TO REPRESENT US IN CONNECTION WITH OUR SERVICE AS FIDUCIARYS
:N ADMINISTERING THE ESTATE OF OUR 110THER, WHICH SIMPLY CIDNSISTED OF A
HOUSE AND A SMALL'BANK ACCOUNT, AND THE FILING OF PAPERWORK IN THE COURT
HOUSE THAT SHE DID NOT UNDERSTAND WHY YOU HAD CHARGED 15, S519.00 AT THE
TIME OF SETTLEMENT ON HER HOUSE FOR ATTORNY FEES BECAUSE YOU ARE CHARGING
us 5H TO REPRESENT US WITH REGARDS TO OUR MOTI/ERS ESTATE WHICH AS I'VE
SAID BEFORE WAR A HOUSE AND A BANK A~GOUNT. I FIND THESE FEES TO BE VERY
.
J
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HIGH n~ FOil SUCII A SIHPLE ES'fA'EE AND IF 1'I!E ACT OF IlULES FOll82 AilElt;D~Er
VALID THEN TilE PAFEIlWORK MUST BE IlEVISED ACCORDIt;GLY. TilE BANK WILL IIAVE
TO MAIL US A STATEI1ENT OF EARNINGS AT 'i'HE CLOSING OF HER 110NEY MARKET AS
IT STOOD, WITH THE CIIURCH NAMED AS TRUSTEES. I WILL BE GOING TO THE IRS
OFFICE MONDAY THE 17th TO FILE FOil AND EATENSION ON MY I1CTHERS TAXES AS
WE INTEND TO FILE FOR GIFT TAXES. I ALSO HAVE A PROBLEM WITH THE PLANE
TICKET SITUATION. I1Y MOTHER GAVE THAT PAPEIl'o',ORK ~O ME TO HANDLE BECAUSE
SHE HAD GIVEN ATTILII HER CAR AS A GIFT IN AUGUST OF 94. WHATEVER I GET
FOR HER TICKET I AI1 ENTITLED TO 100%. THE ONLY REASON I1Y BROTHER GOT
HIS LAWYER INVOLVED WITH THE PLANE TICKET WAS SO THAT YOU COULD RESEARCH
THE POSIBILITIES OF SUEING FOR INCONVENIENCI PAIN AND SUFFERING. I HAD
TAKEN THE TIME TO TRANSLATE THE LETTER 11Y 110THER HAD WRITTEN FROM HER
HCSPITAL BED AND FULLY EXPAIN ALL ASPECTS E~ OF HER CASE BUT AT THAT
TII1E YOU WERE TOO PREOCCUPIED TO LISTEN FULLY TO WHAT I HAD TO PRESENT
TO YOU BECAUSE YOU WERE WORRIED THAT YOUR NEWLY HIRED TEMP HAD QUIT
FOR WHATEVER REASONS. WHEN YOU HAD CALLED ME LATER TO ASK MORE QUESTIONS
ABOUT THAT SITUATION BEFORE YOU HAD PRESENT -ED IT TO ANOTHER LAWYER TO
EVALUATE I FELT THAT HltR I HAD WAISTED TIi1E EXPLAINING EVERYTHING AND
I COULDN'T PRO?ERLY EXPLAIN IT AGAIN OVER TilE TELEPHONE AND I JUST
KNEW THAT IT WASN'T GOING TO BE UNDERSTOOD WHAT OUR INTENSIONS WERE
BY THE LAWYER WHOM YOU WERE GOING TO EXPLAIN THE SITUATION TO. I STILL
FEEL WE HAVE A CASE ~~ I DO NOT INTEND TO USE ANY LAWYERS WHEN I CONTACT
THE AIRLINE AS I HAD ALLREADY SPOKEN WITH THEM AND THEY ARE WILLING TO
RECTIFY THE SITUATION. XXE~XN~TXFEEL MY BROTHER IS NOT ENTITLED TO THE
REIMBURSEt1El';T OF HER PLANE TICKET BECAUSZ THAT WAS I1Y GIrT.
I APOLOGIZE FOR THE LATENESS OF TilES LETTER BUT SINCE WE LAST SPOKE I HAD
THE FIRE COMPANY OUT IN MY STORE, IliAD HAZARDOUS CHEMICALS I HAD TO GET
TESTED FOR, MY DOG WENT INTO TilE El1ERGENCY iOOM AND MY FATHER PASSED AI','AY.
I ALSO APOLOGIZE FOR I1Y HAVING TO TAKE THIS STAND AGAINST THE EXP!'.:NSlVE
SITUATION I1Y BROTHER GOT HISSELF INTO THAT HE IS NOW TRYING TO PASS OFF
ON MYSELF BUT AS I SAID I'LL AGREE TO PAY ONE THIRD OF YOUR FEES WHICH I
REALIZE ATTILA AND I MUST COME TO TERMS WITH BUT HE DID BREAK THE CONTRACT
WHEN HE RENIGGED ON THE $3,000.00 loan, AND HE HIllED YOU AGREEING TO PAY
100% OF YOUR FEE. I Al1 FILING FOR AN~ EXTENSION ON CUR 110THF.:RS TAXES
BECAUSE ATTILA SUPPOSEDLY HAD EVERYTHING UNDER CONTROL AND SINCE I FOUND
OUT OTHERWISE I: VE HAD TO START FROl1 SCRATCH \HTH OUR 110THERS PAPERWORK
AND WITH ATTILA BEING DIFFICULT FOR WHATEVER REASONS I CANNOT JUST DROP
EVERYTHING TO SE'E~LE OUR HeTHERS ESTATE, HE SHOULD HAVE SAID S8METHING
BACK IN FEBRUARY WHEN HE TOOK ON THE RESPOUSIBILITY THAIf HE WASN'T
CAPABLE. I AJoi IN NO HUSH FOil THE l'lONEY AT THIS TII1E hIm I DO NOT VIANT
.."'~ .".....','" ",...,,,,-,, "'T"""" l'r"..: ~'I1~'1' T Ipl!": P(11J1:D CU'!' r,01:FT,IC'1'IUG INPCm.1A'T'I0N
~
I Al1 ENCLOSING A COpy OF OUR LITTllE l\GR.~EI1ENT SHOWING THAT ATTIL:A HAD
O;':LY LOANED I1E $1,000.00. I ALSO HAVE \'o'ITNESSES THAT HAVE HEARD 11E
ARGUING WITH HIM ABOUT NOT LENDING ME TilE MONIES HE PROI1ISEB. I AM
ALSO ENCLOSING A COpy OF 11Y SOCIAL SECURITY CAnD THAT SHOV/S MY NAME
AS EVA ORDO, VIHICH I KEPT TELLING ATTILA MY NAMES BEEN CHANGED \\'HEN
I MARRIED AND WHEN I DIVORCEE. HIS GENIODS ACTIONS OF LISTING I1E
AS ESTHER I1IGHT CAUSE PROBLEMS WITH 11Y INCOME TAXES, AND "ATTILA,
MOTHERS NAI1E IS SPELLED ESTHER NOT ESTER". STOP ACTING AS A KNOW ALL
END ALL, YOU NO LONGER HAVE A POWER OF ATTORNEY PAPERWORK TO BACK
UP YOUR ACTIONS AND YOU NO LONGER HAVE THE POWER OF HOLDING I FEW MEASLY
BUCHS AS A CARROT INFRONT OF MY FACE. AS I TOLD YOU THE LAST TIME I
SPOKE WITH YOU THAT IF YOU GAVE ME ASSISTANCE WITH MY INQUIRIES INfO
OUR MCTHERS PAPERWORK INSTEAD OF BEING SO DIFFICULT THAT THINGS WOULD
GO VERY SMOOTHLY. INSTEAD YOUS CHOOSE TO GO CRYING TO YOUR LAWYER.
FEEL FREE TO CALL ME ANY TIME TO APOLOGIZE FOR YOUR ACTIONS,ATTILA,
AND WE COULD GET THE BALL ON THE ROAD~ MR. BRICKER I WOULD ALSO LIKE
TO HEAR FROM YOU IN WRITING ADDRESSING ALL THE SUBJECTS I HAVE PRESENT-
ED TO YOU IN THIS LETTER. SINCERELY,
EVA ORDO
~~~
CC: 11R. HARRY L. BRI~H, J'R;_....
ATTILA JOSEPH ORDO
FILE
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,
Message for:
Date:
Time:
Re:
From:
Mr. Bricker
April 26, 1995
2:50 p.m.
Estate of Esther S. Ordo
Esther Eva Ordo
Eva telephoned and asked me to write down exactly what she wanted
to relay to you. She said under no circumstances should you assume
that you can proceed to conclude the estate without her assistance.
Also, as requested earlier, she wants answers to all of the
ques tions she brought up in her let ter. She did receive your
letter; she didn't like your letter. Your letter was very vague
and danced around her ques tions. She's sending a copy of the
letter she originally sent to you and a copy of the letter you sent
to her to the Disciplinary Board of the Supreme Court so that they
can advise her. Meanwhile, make no attempt to do anything with the
estate. Her mother's Will says that if she and Joe can't do this,
then the bank would handle it. She would be happy to have the bank
take care of it. Her brother and she both told you that the gift
of $26,000.00 was not in contemplation of death. It was you who
made them file it that way on the Inheritance Tax. That was not
how they intended to file it. It was a gift. This was in the
letter that she sent to you. She said she still didn't see how you
could charge them 5% for the estate and 1% for the settlement on
her mother's house. She repeated again that both she and Joe told
you that the $26,000.00 was not in contemplation of death but was
a gift. She said she's not going to play games with you,
Second call . 2r57 n.m. - From Eva Ordo
Eva called again and stated that she believes that she has two
years to settle her mother's estate, so there's no rush, She asked
me if I knew whether or not there was such a time limit. I stated
that I didn't have any idea. She complained about paying you the
5% fee for handling the estate, but stated that this wasn't your
problem, and that if she had to, she would take her brother to
court to resolve that matter. She then said that you have no right
to say that you are going to finish this estate without her.
,
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ATTILA JOSEPH ORDO,
Petitioner
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 21.94.898
ORPHANS' COURT DIVISION
v.
ESTHER EVA ORDO,
Respondent
ORDER OF COURT
AND NOW this
day of
, A.D. 1995, upon
presentation and consideration of the annexed Petition, and upon Motion of Harry L.
Bricker, Jr" and upon review of the Joint Release as attached to said Petition, we hereby
vacate our Order of Court of May 15, 1995, and we specifically authorize Esther Eva
Ordo and Attlla Joseph Ordo to Issue checks against the account entitled "Estate of
Esther S. Ordo, Deceased", which account bears the number 10369988, which account
is maintained at Dauphin Deposit Bank and Trust Company, providing said checks are
signed by both Esther Eva Ordo and Attlla Joseph Ordo. A true and correct copy of this
Order of Court shall be served upon Dauphin Deposit Bank and Trust Company by
Harry L, Bricker, Jr,
BY THE COURT:
P,J.
. .
. ,
; i
".'1
,
ATTILA JOSEPH ORDO,
Pelllloner
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No, 21-94.898
ORPHANS' COURT DIVISION
v.
ESTHER EVA OR DO,
Respondent
PETITION
1. Your Petllloners are ATTILA JOSEPH ORDO, an adult Individual who resIdes
at 719 Erford Road, Camp Hili, PennsylvanIa 17011, and ESTHER EVA ORDO, an adult
IndIvidual who resides at 312 Hummel Avenue, Lemoyne, PennsylvanIa 17043,
2. Both Pelllloners are Co-executors of the Estate of Esther S. Ordo, deceased.
3, On or about May 2, 1995, a Petlllon was flied by Attlla Joseph Ordo
requesting that Esther Eva Ordo be removed as a personal representallve of this estate.
4. On or about October 4, 1995, a hearIng took place concernIng that Inll1al
Pelltlon before the Honorable Harold E, Sheely, President Judge. At the conclusion of
that hearing, JUdge Sheely suggested that the parties attempt to settle theIr differences
but stated that he would be working on his opinion when the record was transcribed.
5, Since that time, the parties have been able to reconcile their differences, and
they have reconciled them as follows:
(A) The Income tax returns for the decedent for the years 1994 and 1995
will be prepared by Gregory J, Gaudio, C.P.A., and addlllonally, he will prepare the
Pennsylvania InherItance Tax Return. In this regard, all necessary Informallon has
been delivered to Gary J. Imblum, Esquire, by Harry L. BrIcker, Jr., Esquire, for
Pennsylvania Inheritance Tax Return, In this regard, all nocossary Informallon has
been delivered to Gary J. Imblum, Esquire, by Harry L. Bricker, Jr.. Esquire, for
mailing to Mr. Gaudio. Mr. Gaudio's fee for the preparation and complellon of
these returns, which fee Is estimated to be $330.00, will be paid from the estate.
Said returns are to be prepared and filed within thirty (30) days of the date of the
annexed Order of Court.
(B) Mr, Bricker's fee In the amount of $2,650.00 will be paid from the estate;
one-third (1/3) of It will be credited to expense from Esther Eva Ordo, and two-
thirds (2/3) will be credited to expense from AWla Joseph Ordo. The fee taken by
Mr. Bricker from the sale of the real estate In the amount of $519,00 Is to be
credited against his total fee as stated above.
(e) Both Co-executors will cooperate fully to conclude this estate as soon
as possible.
(D) The Order of Court which directs that no additional checks be Issued
against the estate account, which Order of Court Is dated May 15, 1995, will be
amended so that checks may Issue against the estate account as long as they are
signed by both Co-executors.
(E) Any claim which shall exist concerning the matter of the decedent's flight
to Budapest and any proceeds therefrom shall become the sole property of Esther
Eva Ordo, and the said AWla Joseph Ordo shall execute any additional documents
necessary to complete the transfer If any are needed In the future.
2
~ .
(F) The parties hereto will exchange mutual releases, and additionally, the
parties hereto agree that Mr. Bricker shall have no action brought against him by
either party, and the parties hereto further agree that no complaint will be flied
against him with the Disciplinary Board of the Supreme Court of Pennsylvania,
there being no basis for any such actions.
(G) The sum of $6,000.00 shall be withdrawn from the estate checking
account as an advance distribution, with $3,000.00 being credited to Esther Eva
Ordo and $3,000.00 being credited to Attlla Joseph Ordo. Said distributions shall
occur when an Order of Court Is entered allowing payment of checks from the
estate account. Attlla Joseph Ordo hereby agrees that within 24 hours after
receipt of the aforementioned Order of Court he will endorse over to Esther Eva
Ordo her check In the amount of $3,000,00 in return for Esther Eva Ordo doing
likewise,
6, A Joint Release concerning the above-captioned mailer Is allached hereto,
made a part hereof, and marked Exhibit "A",
WHEREFORE, your Petitioners respectfully pray your Honorable Court that the
Order of Court of May 15,1995, be vacated, and that they be permllled to issue checks
3
against the estate account, which checks shall be signed by both Esther Eva Ordo and
Attlla Joseph Ordo.
AND THEY SHALL EVER PRAY,
Respectfully submitted,
By:t1-/>:i1<'!~'~L ()~,
Attlla JoseplYOrdo, Petitioner
v'
c -- ~~~ObG.J-
4
VERIFICATION
I verify that the statements made In the foregoing Petition are true and correct.
I understand that false statements hereIn are made subject to the penalties of 18 Pa. C.S.
Section 4904, relating to unsworn falslflcallon to authorllles.
Dated: //7 /(')., .?~;-
v. 6l.-..ve,
.
.
. .
VERIFICATION
I verify that the statements made In the foregoing Petition are true and correct.
I understand that false statements herein are made sub/ectto the penalties of 18 Pa, C.S.
Section 4904, relating to unsworn falsification to authorities,
Dated: /0-/6-?5
c~c-~~0-
sther Eva' rdo
\
,.....--.----.....-..-.-.. .,.......-
,
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JOINT RELEASE
KNOW ALL MEN BY THESE PRESENTS, that we, ESTHER EVA ORDO,
ATTILA JOSEPH ORDO, AND HARRY L. BRICKER, JR., Co-executors of and Allorney
for the Estate of Esther S. Ordo, deceased, agree that the Order of Court Issued by The
Honorable Harold E. Sheely, President Judge, dated May 15, 1995, be vacated, and we
further agree as follows concerning the said estate:
1. The Income tax returns for the decedent for the years 1994 and 1995
will be prepared by Gregory J. Gaudio, C,P.A., and additionally, he will prepare the
Pennsylvania Inheritance Tax Return. In this regard, all necessary Information has
been delivered to Gary J. Imblum, Esquire, by Harry L. Bricker, Jr., Esquire, for
mailing to Mr. Gaudio. Mr, Gaudio's fee for the preparation and completion of
these returns, which fee Is estimated to be $330.00, will be paid from the estate,
Said returns are to be prepared and flied within thirty (30) days of the date of the
annexed Order of Court.
2. Mr. Bricker's fee In the amount of $2,650,00 will be paid from the estatej
one-third (1/3) of It will be credited to expense from Esther Eva Ordo, and two-
thirds (2/3) will be credited to expense from Attlla Joseph Ordo, Mr. Bricker's fee
In the amount of $519.00 taken from the sale of the real estate shall be credited
to the fees as set forth above,
3. Both Co-executors will cooperate fully to conclude this estate as soon
as possible.
EXHIBIT "A"
4, The Order of Court which directs that no additional checks be Issued
against the estate account, which Order of Court Is dated May 15, 1995, will be
amended so that checks may Issue against the estate account as long as they are
signed by both Co-executors.
5, Any claim which shall exist concerning the matter of the decedent's flight
to Budapest and any procf/eds therefrom shall become the sole property of Esther
Eva Ordo, and the said Attlla Joseph Ordo shall execute any additional documents
necessary to complete the transfer If any are needed In the future.
6, The parties hereto will exchange mutual releases, and additionally, the
parties hereto agree that Mr, Bricker shall have no action brought against him by
either party, and the parties hereto further agree that no complaint will be flied
against him with the Disciplinary Board of the Supreme Court of Pennsylvania,
there being no basis for any such actions,
7, The sum of $6,000,00 shall be withdrawn from the estate checking
account as an advance distribution, with $3,000,00 being credited to Esther Eva
Ordo and $3,000.00 being credited to Attlla Joseph Ordo. Said distributions shall
occur when an Order of Court Is entered allowing payment of checks from the
estate account. Attila Joseph Ordo hereby agrees that within 24 hours after
receipt of the aforementioned Order of Court he will endorse over the Esther Eva
Ordo her check In the amount of $3,000.00 In return for Esther Eva Ordo doing
likewise.
- 2-
AND, THEREFORE, the said Esther Eva Ordo, Attlla Joseph Ordo and Harry L,
Bricker, Jr" do by these presents release, remise, quitclaim and forever discharge each
other of and from any and all actions, causes, causes of action, claims, demands,
damages, costs, loss of services, expenses and compensation, of whatever kind or
character, which we now have, or may hereafter have, on account of, or In any way
growing out of, the administration of the Estate of Esther S. Ordo deceased, and any and
all actions arising out of the proceedings pertaining thereto or of any other act, malter,
cause or thing whatsoever, to the day of the date of these presents,
IN WITNESS WHEREOF, we hereunto set our hands and seals this /~ ,-,J
d:; /J.,~,a,.l ),~,~:
h~-'/If. .~ c ~~~~~AL)
;WljSi;S ". Esther Eva Ordo
~,u~Ir:..:i: .tfM /J~":z:2.L."L /J.....d, (SEAL)
Wltn~ ,? T Attlla JO~' I Ordo
~f .;?~~,v(
Wilne;r #
,(~
',><-'''-~
(SEAL)
Harr L. Brie
- 3 -
~/'
"O'}'I,<,1
~
ATTILA JOSEPH ORDO,
Petitioner
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 21-94.898
ORPHANS' COURT DIVISION
v.
ESTHER EVA ORDO,
Respondent
ORDER OF COURT
AND NOW this 23d day of 6 C ,\-c. ~
, A,D. 1995, upon
presentation and consideration of the annexed Petition, and upon Motion of Harry L,
Bricker, Jr., and upon review of the Joint Release as attached to said Petition, we hereby
vacate our Order of Court of May 15, 1995, and we specifically authorize Esther Eva
Ordo and Attlla Joseph Ordo to Issue checks against the account entitled "Estate of
Esther S. Ordo, Deceased", which account bears the number 10369988, which account
Is maintained at Dauphin Deposit Bank and Trust Company, providing said checks are
signed by both Esther Eva Ordo and Attlla Joseph Ordo, A true and correct copy of this
Order of Court shall be served upon Dauphin Deposit Bank and Trust Company by
Harry L. Bricker, Jr.
, -
..
<
ATTILA JOSEPH ORDO,
Petitioner
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
v.
No. 21-94.696
I.
ESTHER EVA ORDO,
Respondent
ORPHANS' COURT DIVISION
ORDER OF COURT
AND NOW this __ day of
, A.D, 1995, upon
presentation and consideration of the annexed Petition, and upon Motion of Harry L.
Bricker, Jr., and upon review of the Joint Release as attached to said Petition, we hereby
vacate our Order of Court of May 15, 1995, and we specifically authorize Esther Eva
Ordo and Attila Joseph Ordo to Issue checks against the account entitled "Estate of
Esther S, Ordo, Deceased", which account bears the number 10369966, which account
Is maintained at Dauphin Deposit Bank and Trust Company, providing said checks are
signed by both Esther Eva Ordo and Attila Joseph Ordo. A true and correct copy of this
Order of Court shall be served upon Dauphin Deposit Bank and Trust Company by
Harry L. Bricker, Jr.
BY THE COURT:
P.J.
..
ATTILA JOSEPH ORDO,
Petitioner
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 21.94.898
v.
ESTHER EVA ORDO,
Respondent
ORPHANS' COURT DIVISION
PETITION
1. Your Petitioners are ATTILA JOSEPH ORDO, an adult Individual who resides
at 719 Erford Road, Camp Hili, Pennsylvania 17011, and ESTHER EVA ORDO, an adult
Individual who resides at 312 Hummel Avenue, Lemoyne, Pennsylvania 17043.
2. Both Petitioners are Co-executors of the Estate of Esther S. Ordo, deceased.
3. On or about May 2, 1995, a Petition was flied by Alllla Joseph Ordo
requesting that Esther Eva Ordo be removed as a personal representative of thIs estate.
4. On or about October 4, 1995, a hearing took place concerning that Initial
Petition before the Honorable Harold E. Sheely, President Judge. At the conclusion of
that hearing, Judge Sheely suggested that the parties attempt to settle their differences
but stated that he would be working on his opinion when the record was transcribed,
5. Since that time, the parties have been able to reconcile their differences, and
they have reconciled them as follows:
(A) The Income tax returns for the decedent for the years 1994 and 1995
will be prepared by Gregory J. Gaudio, C.P,A., and additionally, he will prepare the
Pennsylvania Inheritance Tax Return. In this regard, all necessary Information has
been delivered to Gary J. Imblum, Esquire, by Harry L. BrIcker, Jr., Esquire, for
Pennsylvania Inheritance Tax Return, In this regard, all necessary Informallon has
been delivered to Gary J, Imblum, Esquire, by Harry L. Bricker, Jr" Esquire, for
mailing to Mr. Gaudio. Mr. Gaudio's fee for the preparallon and complellon of
these returns, which fee Is esllmated to be $330.00, will be paid from the estate,
Said returns are to be prepared and flied within thirty (30) days of the date of the
annexed Order of Court.
(B) Mr, Bricker's fee In the amount of $2,650.00 will be paid from the estate;
one-third (113) of It will be credited to expense from Esther Eva Ordo, and two-
thirds (2/3) will be credited to expense from Attlla Joseph Ordo. The fee taken by
Mr, Bricker from the sale of the real estate In the amount of $519,00 Is to be
credited against his total fee as stated above.
(C) Both Co-executors will cooperate fully to conclude this estate as soon
as possible.
(0) The Order of Court which directs that no additional checks be Issued
against the estate account, which Order of Court Is dated May 15, 1995, will be
amended so that checks may Issue against the estate account as long as they are
signed by both Co-executors.
(E) Any claim which shall exist concerning the matter of the decedent's flight
to Budapest and any proceeds therefrom shall become the sole property of Esther
Eva Ordo, and the said Attlla Joseph Ordo shall execute any additional documents
necessary to complete the transfer If any are needed In the future.
2
(F) The parties hereto will exchange mutual releases, and additionally, the
parties hereto agree that Mr. Bricker shall have no action brought against him by
either party, and the parties hereto further agree that no complaint will be flied
against him with the Disciplinary Board of the Supreme Court of Pennsylvania,
there being no basis for any such actions,
(G) The sum of $6,000,00 shall be withdrawn from the estate checking
account as an advance distribution. with $3,000.00 being credited to Esther Eva
Ordo and $3,000,00 being credited to Attlla Joseph Ordo. Said distributions shall
occur when an Order of Court is entered allowing payment of checks from the
estate account. Attlla Joseph Ordo hereby agrees that within 24 hours after
receipt of the aforementioned Order of Court he will endorse over to Esther Eva
Ordo her check In the amount of $3,000.00 In return for Esther Eva Ordo doing
likewise.
6, A Joint Release concerning the above-captioned mailer Is allached hereto,
made a part hereof, and marked Exhibit "A",
WHEREFORE, your Petitioners respectfully pray your Honorable Court that the
Order of Court of May 15, 1995, be vacated, and that they be permitted to Issue checks
3
against the estate account, which checks shall be signed by both Esther Eva Ordo and
Attlla Joseph Ordo,
AND THEY SHALL EVER PRAY.
Respectfully submitted,
Cr
~~-~~,:?~~
4
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I verify that the statements made In the foregoing Petition are true and correct.
I understand that false statements herein are made subject to the penallles of 18 Pa. C.S.
Section 4904, relating to unsworn falsification to authorllles,
VERIFICATION
Dated: /,o./c, 4:r
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VERIFICATION
I verify that the statements made In the foregoing Petition are true and correct,
I understand that false statements herein are made subject to the penalties of 18 Pa. a.s,
Section 4904, relating to unsworn falsification to authorities.
Dated: /0-/6 -7>5
C ~~c-F~~0-
Esther Eva rdo
JOINT RELEASE
KNOW ALL MEN BY THESE PRESENTS, that we, ESTHER EVA ORDO,
ATTILA JOSEPH ORDO, AND HARRY L. BRICKER, JR" Co-executors of and Attorney
for the Estate of Esther S. Ordo, deceased, agree that the Order of Court issued by The
Honorable Harold E. Sheely, President Judge, dated May 15, 1995, be vacated, and we
further agree as follows concerning the said estate:
1. The Income tax returns for the decedent for the years 1994 and 1995
will be prepared by Gregory J. Gaudio, C.P.A., and additionally, he will prepare the
Pennsylvania Inheritance Tax Return. In this regard, all necessary Information has
been delivered to Gary J. Imbium, Esquire, by Harry L. Bricker, Jr" Esquire, for
mailing to Mr. Gaudio. Mr. Gaudio's fee for the preparation and completion of
these returns, which fee is estimated to be $330.00, will be paid from the estate.
Said returns are to be prepared and filed within thirty (30) days of the date of the
annexed Order of Court.
2, Mr. Bricker's fee In the amount of $2,650.00 will be paid from the estate;
one-third (1/3) of it will be credited to expense from Esther Eva Ordo, and two.
thirds (2/3) will be credited to expense from Attila Joseph Ordo. Mr. Bricker's fee
In the amount of $519.00 taken from the sale of the real estate shall be credited
to the fees as set forth above.
3. Both Co-executors will cooperate fully to conclude this estate as soon
as possible,
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EXHIBIT "A"
4, The Order of Court which directs that no additional checks be Issued
against the estate account, which Order of Court Is dated May 15, 1995, will be
amended so that checks may Issue against the estate account as long as they are
signed by both Co-executors.
5. Any claim which shall exist concerning the matter of the decedent's flight
to Budapest and any proceeds therefrom shall become the sole property of Esther
Eva Ordo, and the said Alllla Joseph Ordo shall execute any additional documents
necessary to complete the transfer If any are needed In the future.
6. The parties hereto will exchange mutual releases, and additionally, the
parties hereto agree that Mr. Bricker shall have no action brought against him by
either party, and the parties hereto further agree that no complaint will be flied
against him with the Disciplinary Board of the Supreme Court of Pennsylvania,
there being no basis for any such actions.
7. The sum of $6,000,00 shall be withdrawn from the estate checking
account as an advance distribution, with $3,000,00 being credited to Esther Eva
Ordo and $3,000.00 being credited to Attila Joseph Ordo. Said distributions shall
occur when an Order of Court Is entered allowing payment of checks from the
estate account. Attlla Joseph Ordo hereby agrees that within 24 hours after
receipt of the aforementioned Order of Court he will endorse over the Esther Eva
Ordo her check in the amount of $3,000,00 In return for Esther Eva Ordo doing
likewise.
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AND, THEREFORE, the said Esther Eva Ordo, Atllla Joseph Ordo and Harry L.
Bricker, Jr., do by these presents release, remise, quitclaim and forever discharge each
other of and from any and all acllons, causes, causes of action, claims, demands,
damages, costs, loss of services, expenses and compensallon, of whatever kind or
character, which we now have, or may hereafter have, on account of, or In any way
growing out of, the admlnistrallon of the Estate of Esther S. Ordo deceased, and any and
all actions arising out of the proceedings pertaining thereto or of any other act, matter,
cause or thing whatsoever, to the day of the date of these presents.
IN WITNESS WHEREOF, we hereunto set our hands and seals this /c; r'"
day 01 /J.'~'7
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, ^'10IlNl:Y AT LAW
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ATTILA JOSEPH ORDO,
petitioner
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 21-94-898
ORPHANS' COURT DIVISION
v.
ESTHER EVA ORDO,
Respondent
ORDER OF COURT
AND NOW this )St!. day of '-yn~ ' A.D. 1995,
upon presentation and consideration of the annexed Petition, and
upon Motion of Harry L. Bricker, Jr" it is hereby ORDERED AND
DECREED as follows:
1. A Rule is issued upon Esther Eva Ordo, the co-executrix
in the above captioned estate to show cause, if any there be, why
she should not be removed as co-executrix of said Estate. Rule
returnable ;J. 0
days after service thereof.
2. Attila Joseph Ordo and Esther Eva Ordo shall, under no
circumstance, issue or negotiate any checks against the checking
account in the name of "Estate of Esther S. Ordo, Deceased", which
account bears the number 10369988, which account is maintained at
Dauphin Bank and Trust Company unless and until a further Order of
this Court is handed down.
3. The attorney for the Petitioner, Harry L. Bricker Jr" is
hereby directed to serve a true and correct copy of this Order of
Court upon Dauphin Deposit Bank and Trust Company.
By the Court:
A &f"6!,!:-;(H'" FR'":I/; "='r::C()~D
In restlr.1~~,\ '.'.e.....tj.,I ,,,,,,,',"10 osl my hand
una 1113 seE: I ,)\ :"r.ld Court Eot Carlisle, PA
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ATTILA JOSEPH ORDOr
Plaint ff
1 IN THE COURT OF COMMON PLEAS OF
1 CUMBERLAND COUNTY, PENNSYLVANIA
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1 NO. 21-94-898
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I ORPHANS' COURT DIVISION
V
ESTHER EVA ORDO,
Defendant
AND NOW, this
ORDER OF COURT
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L \ - day of JULY, 1995, based on a rule
and answer filed, a hearing is set for Friday I August 25, 1995,
at 8130 a.m. in Courtroom H 1.
By the Court,
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Harold E. Sheely, P.J.
Harry L. Bricker, Jr., Esquire
For the Petitioner
Esther Eva Ordo
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ATTILA JOSEPH ORDO,
Plaintiff
IN TilE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-94-898
v.
ESTHER EVA ORDO,
Defendant
ORPHANS' COURT DIVISION
ORDER
AND NOW,
I'll
this ~ day of
, 1995 upon
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the request of counsel for Attila Joseph Ordo, hearing in the above
matter is continued from August 25, 1995 to October 4, 1995 at 9100
AM in Courtroom One, Cumberland County Courthouse, Carlisle,
Pennsylvania.
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OLD E. SHEELY, P,J,
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ATTILA JOSEPH ORDOr
Plaintiff
: IN TilE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
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: NO. 21-94-898
:
: ORPHANS' COURT DIVISION
V
ESTHER EVA ORDOr
Defendant
AND NOW, this
ORDER OF COURT
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and answer filed, a hearing is set for Friday, August 25r 1995,
at 8:30 a.m. in Courtroom * 1.
By the Court,
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lIarold E. Sheely, P.J.
Harry L. Brickerr Jr., Esquire
For the Petitioner
Esther Eva Ordo
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 21-94-898
ORPHANS' COURT DIVISION
ATTILA JOSEPH ORDO,
Petitioner
v.
ESTHER EVA ORDO,
Respondent
CBRTrFrCATrON
I, Harry L. Bricker, Jr., of 407 North Front Street,
Harrisburg, Pennsylvania 17101, hereby certify that in accordance
with the Order of Cumberland County Court as executed by President
JUdge Harold E. Sheey on May 19, 1995, I hereby served a true and
correct copy of said Order of Court upon Dauphin Deposit Bank and
Trust Company by personally handing a true and correct copy thereof
to Shirley M. Kanoff I Assistant Vice President and Branch Marketing
Manager at her office at 213 Market Street, Harrisburg,
Pennsylvania 17101 on May 25, 1995 at 3:35 p.m.
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Dated: __
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Harry L. .,
407 No Front Street
Harrisburg, PA 17101
(717) 233-2555
Attorney I.D. 07049
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CASE NO: 219~-00R96 0
CDMNnllWEAL TII Of' PENN::;YL V All I A:
COUIlTY OF CUMDERLAND
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'95 JUN 12 /19 :30
Cluo I 'jurI
Cumcuri,. '" ';0" PA
CIIlDY BURGER ,Sheriff or Deputy Sheriff of
CUMBERLAND County, Pennsylvania, vho being duly flworn according
to law, allYS, that he Iilerved lh" \l1thin ...QBDER OF' QOURT
upon ORDO ESTHER EVA
defendant, at 1107100 HOURS, on the> ..2..\J1. doyof Jl!ne
19~ at ~12 IlUMtlE~ ~VElillE
LEMOYNE,PA 17043
County, Pennsylvania,. by handi.ng to ESTHER E. . ORDQ
I] true and lItteoted copy of the _QEQJtij OF'. COlJfjT
together with RUL~ AND PETtTrq~
lInd at the, aame time direoting .Her Utle-nliori to the COhlt?hts thereof,
the
, CUMBERLAND
Sher i;(:f 'seDatel .
Dooketing .
Service
Af:Cidavil
Surcharge
an...,err~:-.<<~ .
18.00.
8,96
.00
2. 00 ~hom"s Kl"Ineo. Shenfi
&:m:-9b,IOSEPH A. ORVO
0G/0H/1995
by ~__C!~~ ~~~-n'- 1
~P({lY SltJr.f,t
Sworn and Bubacribod to b.foro me
this J,J.tL_ day Of. 9JJt--e....----
19 0/5' A. D, .
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tAll. 11J<t1ol/3u /-"/-:5" /-3:;- LAW OFFICES OF
KNUPP & KODAK. P.C.
ROHRT EWING KNUPP
11832.\8711
ROHRT L. KNUPP
ROHRT O. KODAK
OARY J, IMILUM
CAMERON MANSION
407 NORTH FRONT STREET
P.O. SOX 11 S4S
HARRIS SURa. PA 17108.1848
717/238.7181
FAX 717/238.7168
OF COUNSEL
ROBERT H. MAURER
August 2, 1995
ATT SANDY
OPPICE OP PRESIDENT JUDGE HAROLD E SHEELY
CUMBERLAND COUNTY COURTHOUSE
ONE COURTHOUSE SQUARE
CARLISLE PA 17013
REI ESTATE OP ESTHER S OROO, DECEASED
Dear Sandy I
Pursuant to our telephone conversation of August 2, 1995,
please find enclosed herewith a proposed Order continuing the
hearing in this matter. Please return a copy to me once same is
filed. I will then arrange for service upon Esther Eva Ordo.
If you have any questions, please call.
Very truly yours,
GJI/lmc
Enclosure
OCI HARRY BRICKER, ESQUIRE
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IIAIIIIY 14, IJIIICn,JaIl. "II,
ATTORNey AT LAW
407 HORm '''OHt auu:u
JIAIIRI"nUJI(Jt J'''''''''TLVAIIIA
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Mr. Attilla Joseph Ordo
719 Erford Road
Camp Hill, PA 17011
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Ms. Esther Eva Ordo
312 Hummel Avenue
Lemoyne, PA 17043
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Re: Estate of Esther S. Ordo
Dear Joe and Eva:
We are certainly pleased that you have asked this office to
represent you as personal representatives in connection with your
service as a fiduciary in administering the estate of your
mother.
The Rules of Professional Conduct, adopted by the
Pennsylvania Supreme Court effecti~e April 1, 1988, require that
all fee arrangements be communicated to the client in writing,
Therefore, we would like to advise you formally as to our billing
and payment pOlicies with respect to this matter, and also to
advise you formally of the duties of the personal representative.
,
First, the duty of the personal representative is to secure
the assets and have them appraised as need be done. I suspect
the appraisal of the real estate will be determined by the sale
price; the appraisal of the bank accounts will be performed by
simply obtaininq correspondence from the bank or banks; and
finally, appraisal of any personal property can be handled very
simply.
There also may be an asset in your mother's estate
concerning possible cause of action which she may have by reason
of her ill-fated trip to Budapest.
In any event, following the determination of the value of
the assets left by your mother, we will likely want to convert c
some or all to cash and pay the bills as we have them. In this
regard, it is my understanding that your mother had a bank
account in the names of the three of you, and I understand that
you have already divided this asset and used some of the funds to
pay some of the estate bills. Credit, of COUlse, will be given.
"t.k<::"."""""',""""'",v/.."._ .','.._,;" 'f
EXHIBIT
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Mr. Attilla Joseph Ordo
Ms. Esther Eva Ordo
paqe 2 of J
January 5, 1995
After the assets are either distributed or converted to
cash, we must then complete the Pennsylvania Inheritance Return
so that the Pennsylvania Inheritance Tax may be paid. This tax
is paid on the net estate. Finally, distribution may then be
made.
certainly, if anyone has any questions on this matter, we
will indeed appreciate hearinq from them.
Finally, a word should be stated here concerninq the fees
which will be charged aqainst the estate. I have found too
frequently that if the matter of fees is not specifically spelled
out at the beqinning of a matter, misunderstandinqs can occur,
and I certainly wouldn't want any misunderstandinqs in this
situation. I have known Joe for some years and have represented
him in the past, and while he and I have discussed this, I don't
want any uncertainty concerninq our billinq practices.
As we stated, it is our practice, and it is customary for
the executor and the attorney to each charqe 5% of the gross
estate as fee; the gross estate, for this purpose, includes all
assets which are taxable by reason of the Pennsylvania
Inheritance Tax. I cannot at the present time see any reason
that these charqes will be increased in the instant matter.
Sometimes we encounter disagreements between heirs which. on
occasion, require litigation. Sometimes we encounter problems
with the value of assets or the deductions taken by the estate.
We certainly see none of those situations in the future.
Concerning the executor's fee; when there are two, that
particular charqe is usually equally divided between the
executors, although it doesn't certainly have to be divided in
that fashion.
t,
,
Again, and certainly, if any of you have any questions at
all, please feel free to telephone me. It may be that an
additional meeting or meetinqs should take place between all of
us, and certainly, if you feel that should be done, I am
available.
.
Mr. Attilla Joseph Ordo
Ms. Esther Eva Ordo
Paqe 3 of 3
..'.....1
January 5, 1995
With kindest reqards to both of you, and with best wishes
for the New Year.
___ Ve~y truly your~ _.._'
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HLB, Jr. Idlc Harry L.... Bricker, iJr.
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p.s,: You will note that each of you have rec~ived two (2.)
copies of this correspondence, along with a self-addressed
stamped envelope. Pleaso sign your name on the copy in accept-
ance of this aqreement and return it to me uSi3$enclosed
enyelope. . ~
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IDHARRIS"
o SAVINGS BANK
lIarris Savill"s Ol'erntlllns Centcr
6:15 NlIrlh 12th Street
l.emll)'lIe, l'ellns)'lvallla 17(H:1
71717:n.1440
7171731.0N591'ax
February 22, 1995
Harry L. Bricker, Jr.
407 North Front street
Harrisburg, PA 17101-1296
RE: Esther S. Ordo Estate
This letter is in response to your inquiry dated February 13, 1995.
Esther S. Ordo did have a Money Market on deposit with Harris which
was opened on June 15, 1994, by a transfer of funds from an
individual Money Market 102-05-024670. The type of account in
question is also a Money Market 102-05-024720.
The title of the account listed above was Esther S. Ordo trustee
for the Bethlen Home of the Hungarian Reformed Federation of
America. This account was closed on August 27, 1994 by one check
totaling $25,576.58. It was made payable to Esther S. Ordo ITF the
Bethlen Home of the Hungarian Reformed Federation of America.
Please contact me at the above number if you have any questions
concerning this matter.
Sincerely,
..-
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Gretchen L. Cale
Sr. Retail Administration Services Rep.
.. p EXH NERS
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ATTORN[V A' LAW
FILE COpy
0401 ,..O'Ult ,no,.., SlIltt'
..AIIIlINIIUM.I, .'.JlINNYI.'-ANIA
17101-'296
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April 25, 1995
Ms. E. Eva Ordo
312 Humme Avenue
Lemoyne, PA 17043
Dear Eva:
I have gone over your seven page letter, and I'm really at a
loss as to how to answer it. A great deal of it apparently is
directed at hard feelings that exist between you and your brother,
and also a great deal of is directed at what you believe the law to
be, as distinguished from what the law really is. In this regard,
you have referred to misstatements of fact, as well as misstate-
ments of law, and I will try to explain it to you as briefly as I
can.
First, on January 5, 1995, you and your brother signed a fee
agreement with this office wherein we set forth that our fee,
unless there were some unusual circumstances, would be in the
amount of five percent (5%) of the amount of the gross estate.
Certainly, I see no reason to reduce this fee since this matter
seems to be getting more complicated and more bitter, but this fee
arrangement which I refer to is one that has been a standard
arrangement in this area for many, many years,
Secondly, you referred to the gift made by your mother to you
which consisted of funds held at Harris in the approximate amount
of $26,000.00, and in your letter, you refer that this sum is a
basis for my fee. That, of course, is incorrect; the attorney's
fee is based normally on the value of the estate, and that parti-
cular asset is not part of the estate. Accordingly, I am not
basing my fee on that sum of money.
Thirdly, you seem to be getting the Federal Estate Tax and the
Federal Gift Tax statutes, on the one hand, confused with the
Pennsylvania Inheritance Tax statute on the other hand. I wrote
you on April 3, 1995 and advised you that the gift made by your
mother was taxable as if it were part of her estate because it was
made within a few months of her death, and it would appear that it
was made in contemplation of death. Accordingly, I believe that
the taxable estate must include that particular asset.
Next you referred to the fact that I "filed a Short Certifi-
cate for us". I don't unders tand that phraseology. Harris Savings
~ PETITIONER'S
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Ms. E. Eva Ordo
Paqe 2 of 2
April 25, 1995
would not qive us the value of the assets until we assured them
that we had the riqht to the information. This is not at all
uncommon or unusual, and I really don't know why you are distressed
about this matter.
You also mentioned the fact that you had talked with attorneys
and tax people. I would like to have their names; I will call
them, or perhaps you will have them call me and they can advise me
about the subjects on which you and I spoke. I'm always willinq to
learn, althouqh in this particular case, I really don't believe
that the information which you say you received from them is
information which will be helpful to us in this estate. However,
I will be very happy to listen if you will be qood enouqh to have
any of them call me, and I certainly would be happy to call them if
you qive me their names.
You also mentioned about the fees that would be paid by you
and paid by your brother; I would suqqest to you that the fees will
be paid by the estate, as distinquished from you folks.
Additionally, I see no reference to what you mayor may not
have done concerninq the 1994 Income Tax, and I am concerned that
if a return should have been filed, it very well may not have been
filed.
f
,
In liqht of all of the above, I would be willinq to sit down
and talk with you aqain and attempt to advise you as to how this
estate should be handled. However, if I do not hear from you or
someone on your behalf, I must then take the position that we
should proceed to conclude this estate without your assistance.
Please call me or have someone else, either an attorney or an
accountant, call on your behalf,
Very truly yours,
HLB,Jr:dlc
Harry L. Bricker, Jr.
cc: Mr, A. Joseph Ordo
--
FILE COpy
March 17, 1995
A. Joseph Ordo
719 Erford Road
Camp Hill, PA 17011
E. Eva Ordo
1116 North Second Street
Harrisburg, PA 17102
Dear Eva and Joe:
This will confirm my recent telephone conversation with Eva,
and my telephone conversation with Joe two or three days prior to
that.
estate, and
There are a
for my most
We have completed the inventory in your mother's
we have completed some of the Inheritance Tax Return.
few items which I do not have, and this is the reason
recent telephone call to Eva.
First, I inquired as to what you folks mayor may not do con-
cerning any claim that you might have by reason of your mother's
airline voyage which produced such a horrible resul t. I, of
course, would be pleased to contact the airline in an attempt to
obtain some funds from them, but you have my previous corres-
pondence indicating that I felt, and in fact another law firm who
also reviewed the matter, also felt that liability and huge settle-
merits are not in the offing. That does not mean that we could not
obtain some funds for the ticket refund or some inconvenience, but
we don't see the possibility of a large sum of money.
Under these circumstances, Eva advised me that she did not
want me to take any further action on this matter, stating that she
would be handling it possibly with someone in New York,
I am of the opinion that whatever is received will be an asset
of the estate, and hence, it should be included in the Inheritance
Tax Return. However, I would not let that stop me from filing now;
an amended or second return can later be filed if any such
endeavors as Eva described would produce any additional funds.
Secondly, it of course is necessary to do a tax return for
Mrs. Ordo final year; I would be very happy to have my accountant
handle that for the estate. The accountant's fee, as well as any
tax that is due and owing, would be an expense of the estate. Eva,
however, has taken the position that she prefers to deal with H&R
Block on this matter, and of course, I have suggested that she have
them contact me in order that we may work together to conclude this
matter.
~ PETITIONER'S
I EXHIBIT
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March 17, 1995
Page 2 of 2
A. Joseph Ordo
E. Eva Ordo
I believe that brings us up to datel I am most willing to
proceed and conclude the matter of the estate, and will be happy to
do so as soon as I hear from the accountant that Eva has chosen to
prepare the final income tax returns. As soon as they are
prepared, I can then proceed with the Inheritance Tax Return and
will be pleased to do so. As I have said, if we are successful in
any endeavor in New York State against the airline, we can always
file an amended return here in Pennsylvania.
Very truly yours,
HLB,Jr:d1c
Harry L. Bricker, Jr.
',.. "
1I...\.nnv L. IJIIICILRIt, .JIt.
ATTORNtY AT v..W
fiLE COpy
"07 NOIUH 'AONt STREEt
lJA.URI..lltJRCJ, ..HNl'fNTLVANIA
17101.1296
AREA CODE 7.7
UJ-.aBII,
'AX 133.81111.
February 15, 1995
Mr. A. Joseph Ordo
719 Erford Road
Camp Hill, PA 17011
Ms. Esther Eva Ordo
1116 North Second Street
Harrisburg, PA 17102
Dear Eva and Joe:
I have copied the letters and the notes given to me by Eva
concerning your mother's trip to New York and to Hungary, and I
have sent them to the office of Angino & Rovner, and specifically
to the attention of Joseph M. Melillo, Esquire, for this review.
I have high regard for this law firm in matters of this nature, and
I certainly have very high regard for Mr. Melillo. He and the firm
are much be t ter equipped to de termine wha t liabi li ty, if any,
exists in this matter than I am, and I frequently look to that firm
for guidance.
They have discussed the question as to whether or not we first
are able to establish that your mother's death was caused by the
matter of the flying from here to Hungary and back again. I
advised them that I had no such information. Therefore, we assume,
I hope properly, that there was no connection that we were able to
show between the trip and your mother's death.
Next, they have discussed the question as to whether or not
there is a cause of action against the airline for accepting her as
a passenger to Hungary knowing that she had no passport and could
not properly enter the country. They are of the opinion that no
such cause of action exists in this regard also.
Thirdly, they have considered what cause of action may exist
against the airline other than that mentioned above, and they
believe you do have a cause of action against the airline for the
refund of the tickets and for certain other expenses that your
mother may have suffered as a result of the abortive vacation.
Certainly, if you want me to contact the airline on that
basis, I will be happy to do so. If, on the other hand, you would
like to get another opinion on this matter, I certainly have no
obj ection to you seeking out other counsel for the purpose of
determining what cause of action mayor may not exist by reason of
the fiasco in which you mother was involved.
:: PETmONEI'S
/ _ ':!!'Brt
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Mr. A. Joseph Ordo
Ms. Eo Eva Ordo
PaQe 2 of 2
February 15, 1995
May I suqqest that you folks discuss this among yourselves and
plesse advise me as to what you want to do, and what you would like
me to do 8S the attorney for your mother's estate.
We will wait to hear from you.
Very truly yours,
HLB,Jrldlc
Harry L. Bricker, Jr.
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JULY 19,93
1993
NOV 1993
1';011 SOLD WEST HANOER HOUSE
MOM LIVED WITH ME FOR FIVE ~AYS THEN MOVED TO FLORIDA
MO:1 GAVE I1E TABLE AND CHAIRS, T.V., NICK NACKS, S3,000.00
MOM GAVE JOE FURNITURE, CHROME HACKS, PAINTINGS CAR
MOM MOVED BACK TO PA. AND CALLED NO ONE
I MOVED IN WITH DON
FEB. 11,1993 I SOLD MOBILE HOME
GOT 1,500.00 FOR CAR 74 CADI
GOT 1,500.00 FOR PORCH
APRIL 94 MOVED IN WITH DAD
APRIL 25,1994 MOVED IN AT 1116 N. FR0X~XS~X SECOND STREET, HBG. FA.
JULY 28, 1994 BHEAST OPERATION
AUGUST 5, 1994 MOM CALLED ME FROM HOSPITAL
AUGUST 7, 1994 MOM GAVE ME 8500.00 CHECK
MOM GAVE ME PLANE TICKET SO I COVLD COLLECT 3 AND FIND LUGGAG
MOI1 GAVE ME 2 RINGS
MOM GAVE ME HER HOUSE KEYS
MOM GAVE JOE A CAR
IUGUST 9,1994 MOM WAS QUESTIOKED ABOUT HER COMPITANCE- PSYCHITZOFRENIA
AUGUST 26, 1999 JOE GOT POWER OF ATTORNEY ARGUED IN HOSP. INFHONT OF MOM
I WAEKED OUT TO AVOID UPSET
AUGUST 27, 1994 JOE GOT $12,788.00 FOR EACH OF US BY CLOSING HER SAVINGS ACC
SEPT. 3, 1994 JOE GAVE HE A CHECK INFRONT OF :1011 FOR S12,788.00
SEPT 6, 1994 ~OUGHT 66 LINCOLN FOR 3400.'00
SEPT. 11, 1994 FOUDD OUT DAD HAD COLON CANCER
TOOK MY BELOIlED DOG TO EMERGENCY VETERIKARY HOSP. FOR BLOAT
SEPT. 14, 1994 FOUND SS DISCREPENCY AND TOOK CARE OF NEXT DAY TO REINSTATE
I
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OCT. 5, 1994
OCT. 19, 19947
OCT. 25, 1994
NOV. 2, 17, 22,
FEB. 1, 1995
MARCH 9, 1995
END OF MARCH
APRIL 1, 1995
APRIL 13, 1995
APRIL 16, 1995
MAY 30, 1995
MOM PASSED AWAY
JOE SAID HE WOULD LEND ME 83,000.00 TO OPEN A BUSINESS
WENT TO CARLISLE COURT HOUSE TO PROBATE WILL
WENT TO MCDONALSS
1994 BORROWED 3400.00, 3400.00, 3200.00 Foa BUSINESS
SOLD MOM'S HOUSE- SETTLEMENT
JOE MAILED ME INCOME TAX PAPERWORK
ARGUE WITH JOE OVER OUR ATTORNIES CONDUCT AND BUSINESS
FIRE DEPT. AT MY RESIDENCE
FATHER PASSED AWAY
J.jvll hJi.:> l1v.:>.rJ.J.ll....J."J:.....
DOG O~EftATIU~ CRUCIATE LIGM1ENT
17
@(Q)~)f
lAW OfflC[S
WALLACE A. VITEZ, P.C.
532 It[HLOCK LAN[
L[BANON. P[NN5VLVANIA 17042
(717) 272-4032
fAX. (717) 220-1251
August lB, 1994
Carl Snyder
Jack Gaughen
169 W. Chocolate Ave.
Hershey, PA 17033
Re: Esther S. Ordo, Revocation of Agreement to Sell
Residence.
Dear Carl:
I am contacting you on behalf of Esther S. Ordo to inform
you of her request to revoke or withdraw her agent to sell her
home. I visited Esther at the Hospital today and have prepared a
new will for her signature. As you know, Esther has designated
me as her Agent to sell the house and, I signed the necessary
documents for her on August 16, 1994. Despite this, Esther, has
directed me to inform you that she has changed her mind about
selling the house.
As you know, Mrs. Ordo has been hospitalized for a very rare
and potential fatal blood disease. She has been under going
treatment without substantial improvement in her condition. Due
to her belief that her situation was terminal, she accepted that
she would not need her home and requested that I take appropriate
steps to sell it. Mrs. Ordo is presently undergoing a new type
of therapy from which she believes she may be able to recover
fully. Therefore, she wishes to be able to return to her home in
the event that she is released from the Hospital.
In the event that Mrs. Ordo's condition deteriorates or her
decision changes, I will immediately inform you. Thank you for
your kind attention and understanding to'this matter.'
ZYt7j:;j'
Wall.,. A. Vi'~
WAV/cm
pc: Paul Hoffman
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IN RE:
ESTHER S. ORDO
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
:
:
:
:
NO. 21-94-898
RULE
WE COMMAND, you that 1aylng aslde all buslness and excuses
whatsoever, you be and appear In your proper person before the
Honorable Judges of the Common Pleas Court, Orphans' Court
Dlvision at a session of the said Court there to be held,
for the County of cumberland to show cause why, if any there
be, why she should not be removed as co-executrix of said
Estate. Rule returnable 20 days after servlce thereof.
Attila Joseph Ordo and Esther Eva Ordo shall, under no
circumstance, issue or negotlate any checks against the
checking account ln the name of "Estate of Esther S. Ordo,
Deceased", whlch account bears the number 10369988, which
account is maintalned at Dauphi,n Bank and Trust Company
unless and untll a further Order of this Court ls handed
down.
The attorney for the Petitloner, Harry L. Bricker,Jr., is
hereby directed to serve a true and correct copy of this Order
of Court upon Dauphi n Deposl,t Bank and Trust Company.
Witness my hand and official seal of offlce at Car.ll.sle,
Pennsylvania thls 19th day of May,1995.
~n' ~F {}.. RE,~
ary C. Lew s ,
C1er ot Orphans' Court
Cumberland County
Carli,sle ,Pa,
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STATUS REPORT UNDER R.ULE 6.12
Name of Decedent: Esther S, Ordo
'. .~ C'.!
,
Date of Death: October 10, 1994
Will No. 1994-00898
Admin. No,
I.
Pursuant to Rule 6,12 of the Supreme Court Orphans' Court Rules, ,I report the
following with respect to completion of the administration of the above-captioned estate:
1, State whether administration of the estate is complete:
Yes X No
2, If the answer is No, state when the personal representative reasonably
believes that the administration will be complete:
3. If the answer to No.1 is Yes, state tht3 following:
a. Did the persons I representative file a final account with the Court?
Yes_ No
b, The separate Orphans' Court No. (if any) for the personal representative's
account is:
c, Did the personal representative slate an account informally to the parties
in interest? Yes X No_
d, Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be attached to this
report,
Date: 09/09/99
~-'=-
/"
Harry L. Bricker, Jr" Esq .-.:..-:>
407 North Front Street
Harrisburg, PA 17101
(71i) 233-2555
Capacity:
x
Personal Representative
X Counsel for Personal
Representative
C;
STATUS REPORT UNDER RULE 6.12
R~
'd
.~; .
:,-,!'
Name 01 Decedent: Esther S, Ordo
,-.
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Date 01 Death: 10/05/94
,J
Will No. 1994,00898
Admin. No.
"
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Pursuant to Rule 6.12 01 the Supreme Court Orphanso Court Ruleso I report the
following with respect to complel/on olthe admlnlstral/on olthe above-capl/oned estate:
1. State whether administration 01 the estate Is complete:
Yes_ NolQL
2. lithe answer Is No, state when the personal represental/ve reasonably
believes that the admlnistral/on will be complete: Within approximately six (6) months,
3. II the answer to No.1 is Yes, state the following:
a. Old the personal represental/ve lIIe a IInal account with the Court?
Yes No
b. The separate Orphans' Court No. (If any) lor the personal
represental/ve's account Is:
c. Old the personal represental/ve state an account inlormally to the
parties In Interest? Yes_ No_
d, Copies 01 receipts, release, joinders and approvals of lormal or
inlormal accounts may be lIIed with the Clerk 01 the Orphans' Court and may be all ached
to this report. ~ ~ ..... ~~"9 '- ~
Date: September 25, 1996 ~
Harry L. Bricker, Jr., Esquire
407 North Front Street
Harrisburg, PA 17101
Telephone (717) 233-2555
Capacity: Personal Rep,
XX Counsel lor personal
representallve
~
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STATUS REPORT UNDER RULE 6.12
Name of Decedent:
7'3 iii /;"i:, S, 0 i! ,)LJ
OC' 7. 5. Ie;? (/
Admin. No. ~ I - 9 t; - o.?9cf-
Date of Deathl
Will No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, 1 report the following with respect to completion of
the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes No )<
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete: G MoNTII,> - / V'fIl,'C.-
3. I f the answer to No. 1 is Yes, state the following I
a. Did the personal representative file a final
account with the Court? Yes No
b. The separate Orphans' Court No. (if any) for
the personal representative's account iSI
c. Did the personal representative state an
account informally to the parties in interest? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Datel 10-.:('1- 96
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