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...... .........226.0.6 8.3
No.
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COMMONWEALTH OF peNNSYLVANIA' DePARTMeNT OF HeALTH' VITAL RIOOROS
CERTIFICATE OF DEATH
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I, IlaJllOlld llantello
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CoreS tal.. Flnnnolnl Curl'
CPA &, Governinent
Reque.' Depallment
PO Box 8667 .
Philadelphia PA 19101-0007
2159734619 '
(foIlM"y GtJlw;clilllwn
CUlnStnh.. I3nnk N^ "
, I'hllndnlphln N~lIollul l3unk
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Meob.nio.burq, 'A 17015
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ae.' ISTATI or Reymo~d Slanteno
~~. 9r PlATH I ADri1 t. ~"4
De.r Hr. Shi.ldal
In re.pon.e to your l.tterof Nov.ab.r 2', 1..4 pl.... b. advi..d th.t
", tb. d.oed.nt held the followinq aooount(.) with our,b.nJcI ,
Aooount,No. 13.80-02815
SAVINGS
Titl.. Ro....ri. K. Iv.n.
Raymond Ilanteno
Date Opened. 01/31/14 'I
Dat. of Deatb
lalanoe. $15,366.74 ," "
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Total. $15,382.35 ,
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Aooount No. 63950-02676 ":1
SAVINGS " ,', " ','
Title. R.y.ond Ilant.no
Ro....ri. H. Iv.n. i ...
\
Date Opened. 12/07/92 ,
D.te of D.ath , ;,1'
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a.l.no.. $4,573.14 "
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. Inter..t. 8 .88 ,
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1501-8441
OIIOKIIlG
Ray.ond Bl.nt.no
Ro....ri. M. Ivan.
01/31/14 ,
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Dat. of D..th
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IN REPL V REfeR TO: " i 1'1, ",
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!JMBMA EDWARDS TEL. 1215-873.4619 '. " ",,'1
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(lOVERNMENT SERVICES DEPT, I,',' '" "
fO: 01ol)02.11).18 " " " . -, ~ :
p, O. BOll 8867 , "
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, PHIIADELPHIA,PA 19101 I' ,;J
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USED VEHICLE APPRAISAL
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BUBINEDS PHONE
MAKh::" --,MODEL
/~/.t> ______1 . ,td/E'~
~DYS1YL7;t::' MI??7t1
LICENSE NO,
d 4C't'1. 0 AUTO ..POWER..
a eC't'l. "rf AUTO 010 ~ BRAKES
0 eC't'l. 0 3 SPEED STEERING
0 TURBO 0 4 SPEED 0 WINDOWS
0 DIESEL 0 6 SPEED 0 LOCKS
0 4X4 0 SEATS
.
0 AM IJ V-RDOF
0 TILT 0 AM-FM .0 SUN ROOF
~ CRUISE ;Z(' CASSETTE 0 MOON ROOF
0 C,8, 0 T-TOPS.
IIImID 300/500
I ~ItQRDI
INTERESTED IN I RICHARD J. FRITZ MASTERS t .
S^"RS PROFESSIONAL
WAR \
I.. 0, SMITH FORD INe,
e nth. Merkel St, -'
COMMENTS: Lomayno. FA 17043
(717) 76\06700 . Phono. I
..._:.:J/ 1 (AOO) 42a.FORD
.. APPRAISAL~~ .>~O
SAL~SMAN ;;;L-
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Meridian
PO Bo. 1102
Reeding. PA 19603
. Meridian
Dec~m~er 19, 1994
TO: Ohar1es E. Shields III
ADDRESS: Attorney at Law
Mallon Bank Building
2 Wast Main Street
Mechanicoburg, PA 17055
RE: Estate of: Raymond B1anteno Date of Death: Apl'i1 4, 1994
Accounts and Bal~nces on Record as of Date of D~:
DATE DATE ACOR.
ACqOUNT il ACCOUNT TITLE OPENED C1l.OSED PRINOIPAlI m.....
00 3093618530 Raymond Blanteno or 01/06/86 08/02/93
Annabelle L, Blanteno
CD 4003501014 Raymond Blanteno or 08/06/93 '2,874.79 81.32
Rosemary M. Evans
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MERIDIAN BANK,
fj~ ~.L
Debbie Menge .
(610) 655.3352
, ,
DM/hlb/5!l1
OK -Oheoking
SV - Savings
00 - Oertifioat~ of Deposit
XO -Holiday 01ub
VC.- Vaoation, Club
CL - Oommeroial Loan
IL - Installment Loan
DB - Disoount Brokerage
I'L - Plus Loan
Pit - Student Loan
SO - Safe Deposit
TR - Trust
WL - Will
LT - Living Trust
MO - Open Line of, Credit
MG - Mortgage
LA - Auto Leasing
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ITEM
. NUMBER
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PI.a.. Prlnl or Typ.
rLl NUMB~I_ 9tf _ 9s I
AMOUNT
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COMMONWIAITH O. IINNlYlVANIA
'NHIRITANCI TAR !!TURN
'U'OINT OICIOINl
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
~.4Ylilll/lJ BLIINr!iNtJ
DESCRIPTION
Funeral Exp.n...,
,
1114 S$F.t.IfIlA'$ rtlA'G,(,.,..I- IIMIE
tJGAt.~& ,C'/.pwas
8,' Admlnlstratlv. taslll
C,
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2.
3,
4,
5,
6,
7,
8,
1,
Penonal Repr...nlallv. Commlnlons I2oJEII1"IlIG trv!fMS
Social S.curity Kumb.r 01 Pellonal R.pr.s.nlallv.l
Year Cammlulans paid
2,
Allolll.y Fe.s
(JIIA~/.IN .e-. .sf{ I4iZ.DS :DC ~!;,E1i EkAANIITlDN DN
&t:jJtf~l#rli' .5N4Fltlr
3,
Family Ex.mpllo,;
Clalmanl
R.lallon.hlp
W 1/ n'/!1)
. Addr." of Claimant al d.c.d.nt's doalh
Street Addr.u
City ____
5101. .
Zip Cod.
.4. ' Probate Fe.1 w.uI Jhod ~e,.f,'h'co..tt.s
MI.c.llan.ou. bp.n,,"
f/.c/.,uft'sl(J in Ct.<.MI..vI..J La-w JDtArno.l
!hIvert/,s,'''I in I-IAr','o56"'a f6.f1-jot Me~.we.lt
A-dJ.,'nollal Iro6ate ret-
nr.~ :Ji.lterifRllct!. r.w nt!.
TOTAL (AlIa .nt.r on IIn. 9/ R.capitulatlon)
(If mort .pac. I. n..d.d, Inllll additional .h.... of .am. 111.,1
";1., ~ 7~ ' H
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MEMORANDUM OF FAOTS AND LAW IN SUPPORT
OFA PROPOSED FINDING OF FAOT AND OF lAW THt\I:
RAVMONp BlANTENO. DEOEASED. DUL V AND PROPERL V
SEVERED ~D SEPAR4TED ENTIRETIES PROPERTY HELD
WITH HIS THEN WIFE. NOW WIDOW. ANNABELLE BlA~ENO
AND TRANSMITTED SUCH SEVERED AND SEPARATE INTEREST 00 TO
HIS DAUGHTER. ROSEMARIE EVANS. BY HIS LAST WILL AND TESTAMENT,
I.
BAO~GROLtllD TO AND PURPOSE OF THIS MEMORANDU~
, ,
Charles E. Shields, III, Esquire, of Meohanlcsburg, Cumberland County,
Pennsylvania, submits this memo pursuant to a conversation of April 14, 1994 with
: Jean Graybill, Esquire, Counsel to the Pennsylvania Department of Publlo Welfare, The
purpose of the MEMORANDUM Is to furnish all necessary facts and legal rules and
prlnolples to Ju&tlfy and mandate an administrative finding that: a.) Raymond and
Annabelle Blanteno had Intended to and had accomplished a severance and separation of
their entireties property; b.) thai the severed and separated portions of their property
would be considered the sole property of each Qther; c,) that Raymond Blllnteno's severed
, and separate property would be his absolulely and thus could be lawfully transmitted to
, his daughter, Rosemarie Evans, through his last will and testament,
II, BASIC FACTS RELEVANT TO PROPOSED FINDW
1 , Raymond Blanteno and Annabelle Blanteno, his wife, were lawfully Joined
In holy matrimony at all times hereto relevant,
2. In November 1992, Annabelle Blanteno began to explore the means and
methods of applying for aid In conneotlon with entering a nursing home, She would
eventually enter the Blue Ridge Haven West Nursing Home.
3, At that time Blantenos were advised to and decl,ded and agreed to divide all
. of their assets Into equal shares between the two (2) 01 them.
4. Pursuant to the aforesaid advice and consonant with the aforesaid Intention
and agreement, Raymond Blanteno conferred with his personal counsel, J, Robert
Stauffer, Esquire, of Meohanlcsburg, Cumberland County, Pennsylvania,
5, At the said conference, Raymond Blanteno, In accordanoe with the aforesaid
agreement, proceeded to alter his will by deleting his wife, Annabelle, as the prlnolpal
and primary beneflolary and replaolng her with a direct bequest, devise and gift to his
daughter Rosemarie Evans, absolutely,
1
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'6, , The said willis daled December 2, 1992 and also appoints the said
Rosemarie Evans as OK9cutrlK..the capaclly In which she Is now acting, (See a true and
correct copy of said will attached hereto as EKhlbll A).
7. By July of 1993, Annabelle Blanteno had almost totally used and spent all
. of her allotted assets, The said Rosemarie Evans, aotlng as her duly authorized power of
attorney, removed Annabelle's name from all proper and pertlnenl accounts.
6. At about the same time, pursuant to Raymond Blanteno's wishes and
dlreotlon, and In aocordance wllh the aforesaid agreement of separation Into equal shares,
Raymond's accounts had his daughter, Rosemarie Evans, added to them as a joint tenant
" wllh right of survivorship and not as a tenant In common,
9. In lurthllrance of the said agreement to sever, and pursuant to previously
referenoed advice from Deb Campbell, Raymond and Annabelle Blanteno, by and through,
Jack Gaughen, Reallor. entered Into an agreement to sell the really and a mobile home
slluate thereon at 5 Burley Road, Dunoannon, PA for $44,000,00
10. 'fhe mobile homes and really were subsequently sold to Henry M, Campbell
and Kelly Anne T, Campbell, his wile,
11. The seltlementtook place on May 3, 1994, (See copy of settlement sheet
attaohed.)
12. The funds received were and are currently segregated, One half thereof Is
being held In the ascrow account of Charles E, Shields, III,
III. LISTING. ANALYSIS AND APPLICATION OF PERTINENT LEGAL AND EaUITABLE
RULES AND PRINCIPLES.
Thll case at hand Is largely controlled by the feudal law of estates and very
,Intrloate rules of what Is oommonly referred to as "eqully," ' Since the applloable rules
and prlnolples are largely drawn and developed from ancle.nt, aroane, and abstruse
theories and their often nebulous and theoretloal applications, II Is very easy to get
confused by them and to thus arrive at an Inappropriate conoluslon. In order to prevent
the often Inherent confusion In any ellort to apply such rulss to a conorete oass and to
better Insure that you are aided In every way possible toward making the proper
deolslon, we will take the time and effort to advert to the fundamental prlnolples and
their largely chronologloal development and to lay them out for you In laymen's terms to
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the best 01 our abllllles. We shall do this under the headings which lollow:
A REGARDING THE FEUDAL LAW OF ESTATES AS THEY APPLY TO THE
INSTANT CASE.
The leudallaw 01 estates Is stili the basis 01 most property law In Pennsylvania.
It Is also one 01 the most conluslng areas, If not the single most confusing area, 01 the law
lor allllrst year law students. In order to ellmlnElte the conluslon we shall simply list
and analyze those several relevant iorms of estates which will better enable us to arrive
at a proper conclusion.
BOUVIER'S LAW DICTIONARY (8th ed. 3rd, Rev, bl' F, Rawle, 19'14), (herelnaher BOUV.
L..D..), at 1075 dellnes an estate:
ESTATE. (Lat. sla/us , the condition or circumstances in which the
owner stands wllh reference to his property). The degree,
quantity, nature. and eKtent 01 Interest which a person has In real
[and/or personall property. It signifies the quanlllY 01 Interest
which a person has, Irom absolute ownership down to naked
possession; Jackson v, Parker, 9 Cow. (N,V.) 81.
The estates which are pertinent to our analysis are:
1 .) An estate In severally;
2.) A tenancy In common;
3.) A Joint tenancy with right of survivorship; and
4.) A tenancy by the entirety.
We shall address and analyze these serIatim.
1 . ) THE EST ATE IN SEVERAL TV.
a.Q.UY.J....Q., at 3055, provides a simple dellnltlon:
SEVERAL TV, ESTATE IN. An estate which Is held by the
tenant In his own right only, without any other being Joined or
connected with him In point of Interest during the contlnuanoe of
his estate. 2 Bla. Com, 179,
This type of estate Is the most common, in laymen's terms It means you are the
absolute owner by yourself and can do whatever you please with your own property so
long as you do not violate any laws. For eKample, you can give awat or will all 01 your
property to whomever you ohooso. See also, In this regard, 1 Reeves, RBal PrQPBrly
(1909), seat. 75.
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2.) THE ESTATE HELD AS TENANTS IN COMMON,
BOllV. L D., at '1077, again provides II simple dellnlUon:
ESTATE IN COMMON. An estate held In Jolnl possession by 2 (IWO) or
more persons at the same time by several and dlstlnot tilles, 1 Washb, R. p,
415; 2 Bla. Com. 191: 1 Pres. Est, 139, This estale has Ihe slnglo unlly 01
, possession, and may be of real or personal property: Harvey v, Cherry, 76 N, Y.
436; Jones v, Cohen, 82 N, C, 75; Withrow v, Blggerslaff, 82 N. O. 82; Stookey
v. Carter, 92 III, 129; Kean v, Connelly, 25 Mlnn, 222,33 Am, Rep. 468; Goell
v. MClrse, 126 Mass, 480; Ennis v. Hutchison, 30 N, J, Eq, 110: Buller v. Roys,
26 Mich. 63, 12 Am. Rep, 218.
Put another way, an estate or tenancy In common Is held to exlsl "when undivided
Interests are owned by two (2) or more persons wllhout the rlghl of survivorship and
with no unlly annexed to It save that of possession." An "undivided Interesl" simply
means that each of two (2) or more persons Is understood to be enlltled to a fraotlon 01
the property bul that fraction has not yet been divided or severed and separated, Thoy
hold an understood but as yet unsevered separate fraotlon for the time being as a unlly.
In such a tenancy there can be an entire disunion of Interest, title and lime, The unlly of
possession, however, Is necessary to a tenancy In common or else you would simply have
an estate In severally. In a tenancy In common the possession alone Is deemed 10 be that
of all, A tenancy In common may be created ellher by the deslructlon 01 an estate In jolnl
tenancy or 01 a tenancy by the entirety, by a speclalllmllallon In a deed, or by a will. A
tenant In common's undivided Interest will pass by his will 10 hip benoflolarlos named
therein or, In the event, ho dies wllhout a will, II will pass by tho Inteslalo laws of
Pennsylvania to his lawlul heirs, See In this regard, BOUV. L. D. at 3362 'UNDIVIDED"
and 1 Reeves, Real Property (1909), seat, 78; 2 W, Blaokstone, Commonlarlo!l on Iho
Law!I of EnQland (G. Sharswood ed, 1870) (1st ed, 1766) (horolnallor Bla, COm,) at
192.
3.) JOINT TENANCY WITH RIGHT OF SURVIVORSHle,
Since thE! estate In Jolnltenanoy Is consldorably moro oornp/ox Ihan ellhor of the
abovo ostates and since a full understanding of Ills orllloollo a fair analysis 01 the ollse
at hand, we will desorlbe II In more detail than ellhor 01 Iho abovo oslatus,
. An estate In jolnl tenancy arises whon lands or, In modorn tlmos, personally, aro
granted to two (2) or moro persons to hold as an estalo In 100 slmplo (or an absolute
estate. fOreV9r), an estate for tholr natural Ilfotlmos, an 09tato lor a torm 01 years (for
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. example, a lease), or at will (until the granlor tells them to leave).
, . The croallan of an eslate In Joint tenancy depends on the wording of the deed or
devise or, In modern times, certlflllate of tille, etc" by which the tenants claim their
tltle~ The law wllllhen unlle the tenants In law as the granlor did by name upon the deed
or certllloate of tllle.
The principle properties of a Joint estate are derived from lis unlly, which Is
fourfold: to wit:
a.) the unlly of Interesl:
b.) the unity of tllle;
c.) the unlly of time;
d.) the unlly of possession;
or, In ether words, Joint tenants have one and the same Inlorest, accruing by one and the
same ccnveyanve, commencing alone and the same lime, and held by one and the same
undivided possession. These unllles will now be discussed serlallm,
a,) Ra: The Unlly of In lor os I:
This means thaI both tenants must have the same unified Inlerest, In other words
one tenant oannot be enlllled to an estate of a different durallon or quanllly than the
other. For example, one tenant cannol be a tenant for and during his naturalllfellme and
the other for a pre.determlned term or number of years (such as a one (1) year lease),
Another example Is that one tenant cannct cwn an os tate absclutely or In fee simple and
. the other held possession by a lease only.
b.) Re: The Unlly of Title:
This means that the Joint estate must be created by one and the same act, whether
legal or Illegal, In other words, both tenants must take their IIl1e by the same deed of
grant or by the same Inherllance through the same will.
c.) Re: The Unlly of Time:
This means that the Joint estate must be vest lid at one and the same lime, as well
.as by one and the same tllle as stated Immediately above.
d.) R9~ The Unity of Possessku1:
Joint tenants are said In the law to be seised, or to be holding their possession and
occupanoy par my 01 pAr toul, This Is a legal Lalln phrase maanlng that thsy each hold by
the one.half (1/2) or "moiety" and by all or the whole or total. In other words, each
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Joint tenant has the enUre complele possession 01 tho Inntl or properly liS woll as every
part or parcel 01 the whole land or proporly,
Stated another way: one ollhom dOlls not own or hold one.hsll (1/2) and the
other Joint tenant the olher one-hall (1/2), I~olthor ollhom onn bo uMoluslvoly In
possession or occupancy 01 any ploce or parcol ollhu propOrly Rnd his companion 01
another separated piece or parcol, Ralhor, oach has nn undivided ono.hall (1/2) 01 the
whole, and not the whole 01 en undivided one ,hall (1/2), .Qu1Ubol lolum lonol el nihil
lenol: scilicet. lolum In CQIDmunl. el nihil soplnall," per Oil meaning "Eaoh holds the
enllrely and yet holds nOlhlng; Ihalls Iho entirely In C0ll11110n and nolhlng separately by
Itself ."
&: Doctrine of Survivorship
There yel romaine ono grand Inaldonl oljolnllenanclee, This Is Ihe "Oootrlne of
Survlvorehlp." According 10 Ihls doolrlnll whon Iwo (2) or more persons ere owners of
land or personalty ae joint \enenls, Ihe nntlre tonanoy or ownership, upon Ihe dealh of
any Joint tenant, will remain 10 Iho survivors and at length 10 Ihe la~t survivor, The .
las\ survivor Is enlllled 10 the whole oslate, whl.llever II may be, whElther a fee simple In
absolule ownership or a life eslale or evon a lesser estate,
Sir William Blackstone, In his Commenlarles on Ihe Laws 01 England, vol. 2, at
pp. 183-184 (1765) makea Ihe lollowlnll commenl on Ihe operation ollhe "Doctrine of
Survivorship:"
This Is tho nalural and regular consequenco oflhe union and
enllrety of their Interesl. The Inlerost ollwo jolnl tunanls Is not only
equal or similar, bul also Is onu Rnd Ihe same, One has not originally a
dlallnol moiety (one-hall (1/2)) from Iho other; but, II any subsequent
aot (as by alienation or lorlelture of elthor) Ihe Interesl becomes
separate and dlsllnot, the lolnltenancy oeases, But, while It continues,
eaoh of two Join lenants has a (:onourronllnlerest In tho whole; and
therefore, on the dealh of his companion, the sole Inlerest In the whole
remains to Ihe survivor for the Interest whloh the survivor originally
had Is olearly nol deve9ted by the dealh 01 his companion; and no olher
person oan ololm 10 have a jolnl eslale with him, for no one oan now have
an Interest In the wholo, acorulng by Iho same IItle and taking effeol al the
sarno time with his own; nellher oan any ono olalm a BBparafalnlerest In
any part oflhe tenemonts; lor Ihal would be 10 doprlve the survivor of the
right whloh h~ has In all and every pari, As, theroloro, the survivor's
orlglnallnteroslln Iho wholo sllll remains; and as no one oan now be
admllted, either Jointly or sevorally 10 sharo wllh him thoreln: It follows
Ihat his own Interost musl now be entlro and soveral, and that he shall
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alone be entitled to the whole estate (whatever it be) that was created by
the original grant.
This right 01 survivorship Is called by our anolent Iluthors the !ua
acoresoendl; (the right 01 survivorship], because the right upon the death
01 one Joint tenant accumulates and Inoreases to the survivors: or, aD they
express It .pars ilia communlo accresolt superstltlbus, de persona In
personam, usque ad ultlmam superstltem." IThat common share
aooumulates to the survivor Irom one person to another, even to the last
survivor.]....
Rs: t'fow a Joint Tenancv may be severed and destroyed:
A Joint tenancy may be severed and destroyed by destroying any 01 Its constituent
unities.
a.) 8e: The Unity 01 Time:
The unity 01 time respects only the original commencement 01 the Joint estate.
Since that time Is past by the time anyone wishes to Sliver or destroy a joint tenancy,
the tenancy Is not a<<ected by suoh subsequsnttransactlons,
b.) 8.p: The Unity of Possession:
A Joint estate may be destroyed without any alienation, or, In other words,
,
without a grant or oonveyanr.e out to anothsr party who was not onll 01 the original Joint
tenants. This can be done by merely disuniting the possession 01 the Joint tenants. This
Is so because, as related above, Joint tenants hold their Interest per my et per tout and
everythlnllthattends to narrow that Interest, so that they are not In possession and
oooupancy 01 the whole and throughout every part, works a severance or destructlcn 01
thll Jointure.
Also, therelore, II two Joint tenants agree to pari their lands or property, and
hold them In severalty, they are no longer Joint tenants. Thle Is so because they then
will have no Joint Interest In the whole, but only a several Interest respeotlvely In the
several parts. And lor that very reason, the right of survivorship Is also destroyed by
suoh separation.
0,) Re: Par1ll1on:
Partition Is so closely related to the severance of a Joint tenancy that It should
here be explained.
BOUV. L. D., at 2470 provides the lollowlng definition:
PARTITION. The division which Is made between several persons 01 lands,
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tenemonts, or hereditaments, or of goods and ohattels whloh belong to
them as ooproprletora, Ths Is I'm Is more teotlnloally applied to the
division 01 real est ale made between co.paroeners, tenants In common, or
Joint tenants.
Volun/ary partition Is that made by the owners by mutual consent.
It Is effeoted by mutual conveyanoes or releases to eaoh person a/the
share whloh he Is to hold, eKecutedby the other owners. Cruise, Dig. tit.
32, c. 6, sect, 14.
By the common law all the Joint tenanls In a parllcular property might agree to
make a parlltlon 01 the lands.
d.) Re: The Slalute of Frauds:
The Statute of Frauds might arguably affect any effort by Joint tenants to
partlllon or sever the Jointure and therefore should here be dellned and addressed. .
Bleck's Law Dlcllonary (6th ed, 1990) at 661.662 provides the following
deflnlllon:
Frauds. Statute 0/, This Is the common designation of a very
celebrated English statute (29 Car. II, c, 3) passed In 1677, which has
been adopted, In a more or less modllled form, In nearly all of the United
States. Its chi sf characteristic Is the provision that no suit or acllon
shall be maintained on certain classes 0\ contracts or engagements unless
there shall be a note or memorandum thereof In writing signed by the
party to be charged or by his authorized agent (e,g., contracts for the sale
01 gOOds priced at $500.00 or more; contracts for the sale of land;
contraots whloh oannot, by their terms, be performed within a year; and
contracts to guaranty the debt 01 another). Its object was to close the door
to tl1q numerous frauds and perJuries, It Is more fully named as the
"statute of frauds and perjuries,"
There Is speclllc and pointed case law which cloarly holds that the statute 01
Irauds has no appllcallon to a parol or oral agreement among tenants In common or Joint
tenants to parlltlon their property, Including lands. The courts regard suoh a parol or
oral agreement to partition as rather a dissolution of an e,(lsllng agreement than the
making 01 a new one. See, e,g., Ireland v. Rlllie, 1 Atk. 541, 26 Eng. Rsp, 340 (Ch,
1739); Summorall v. Thomas, 3 Fla. (Hague) 298, 312 (1850) (dissenting opinion of
Baltzell, J.); Ebert v. Wood, 1 Blnn. {pa,) 216 (1807); HaughabauQh v. Howard,3
Brev, (So. Car.) 97 (1812); Stuart v. BakaL, 17 TeK, 417 (1856); _ok v. Tandy,
28 TeK. 130 (1866); Aycook v. Kimbrough, 71 TeK. 330, 12 S. W, 71 (1887);
MoKnfQht v. Ball, 135 Pa. 358, 19 A. 1036 (1890); Meaoham v. Maaoham, 91 Tenn.
8
~., ".,.'t,.ft1."
.
"
(7 Plokle) 632, 19 S. W. 767 (1892); L1nnarl! v. MoCulloo~. 27 S. W. 279 (Tex. Olv~
App. 1893): Wall v. Wall, 168 Pa. 621, 28 A. 164 (1893): see Illso, rei effeot of
. partlllon on unity of possession, Harrison v. Ray, 108 N. C. (Davidson) 216.217
(1891); Byars v. Byers, 183 Pa, 609, 38 A. 1027, 63 Am. St. Aep. 766, 39 L. A. A.
637, (1898); Merrltl v. Whlllook. 200 Pa. 50. 49 A, 786, (1901). See, rei old
English common law prlnolples, Co. L11l., seol, , 260 at p. 169a; Ireland v. RlllIe, 1 Atk,
541,26 Eng. Aep. 340 (Oh. 1739), Alsopp v. Pallen, 1 Vern, 472, 23 Eng. Aep. 598
(Oh. 1687).
e.) Rai Tha Unity 01 Tllla:
The Jointure may be destroyed by destroying the unity of tllle. For example, If
one Joint tenant would allene and convey his estate to a third person. This would sever
the Jolnttenanoy and turn It Into a tenanoy In common. See, e.g., Davidson's Lessee v.
Haydon, 2 Veates (Pa.) 469 (1799); Anoler v. Worrell, 346. Pa, 450, 31 A. 2d 87
(1943).
I.) Rai Unity 01 Inlaresl:
The Jointure may also be clestroyed by destroying Ihe unity of Interest.
.' gl) Effeot of Severance on Rlahl of Survivorship:
Whenever or by whatever means the Jointure oeases or Is severed, the right of
,survivorship, or Jus aoorescendl, the same ceases with It. Nihil de re acerasoll el. qui
nihil In re quando Ius acerescarB habet. (No part of Ihe estate accrues to him who has
nothing In. the estate when the right accrulls),
The above stated generel prlnolples and rules regarding Joint Tenancies, where
no speclflo oltatlons have been provided, have been extraoted, arranged, and restated
'from the following sources:
2'Bla. Com.. 179-186; T, Littleton, L1ll1elon's Tanures. (herelnafter.Ll11.) sects.
280,281,288,292 (E. Wambaugh ed, 1903) (1st ed. 14~1); Hanslaad's Case. 5
Ooke's Aeports lOa, lOb (K. B, 1594); H. Braoton, Da Leglbua al Consueludlnlbus
Angllall (The Laws snd Cusloms 01 EnQlanlll (hereinafter awa..) (transl, by Sir Travers
Twiss, 1881) (1st ed. olroa 1250) at Book 4, treallse 3, ohapter 9, seol. 3, 10110 p.
262b, pp. 191-193; EIili, (ed. and Irensl. by H. G. Alohardson and G. O. Sayles, 1972)
(1st ed. olroa 1290) (Selden Soolety, vol. 89), at book 3, ohapter 4, at p. 7; E. Ooke,
Ihe Flrsl Pari 01 the Instllules ollha Laws 01 England. or A Commenlary Upon LIltleloo:'
9
"', - ~'t1~'''r>t~I~!'''''.W''lir'''''~~II'''IH\'~'1~~~,,,,,,,'l\~~-''.'~I~~'lff;'''''-IJ
{"i".I:".'.,,I...f"-c, ',!~' I! ' ,c;. .- . ..:', " ; . . '_'.'- " -'. _, . .'",' ....
, ,
" .j
(herelnaller Co. L111.) (C, Butler ed, 1832) (1st ed, 1628) at seots, 281.282, pp,
182a.182b, secls, 291.292, p, 188b; seots, 303.305, pp, 193a.193bj OhlldRv.
WeRcol, Oro, Ellz. 470, 78 Eng, Rep, 722 (0, p, 1596); 4 J. Kenl, CommentarleR on
. Amerloan law (herelnaller Kent Com,) (12th ed, O. W. Holrnss, Jr. .ed. 1873), leot.
LXIV, at pp. 357.363; Madden v. Goszlonyl SavlnoR and Truel Co., 331 Pa. 476,200 A,
624 (1938): HaQoertY'R ERlale, 311 PII. 503, 168A, 580 (1933); leaoh'R ERlate,
282 Pa. 545, 128A, 497 (1925); Philadelphia R. R. Co. v. lohlgh Coal and NavloellQn
~, 36 Pa. 204 (1860); American 011 Co. v. FE1lcluw, 136 Pa, Superior Ct. 598, 8 A.
2d 418 (1939); tlayeR v. StephenaQll, 192 Pa. Superior Ct. 392, 161 A, 2d. 900
. (1960); Rlcelll v. ForclnllQ, 407 Pa, Superior 01, 629, 595 A, 2d. 1322, app. den.,
529 Pa, 651, 602 A 2d 861 (1991); Coohrane'R ERtale, 342 Pa. 108,20 A. 2d 305.
(1941); Sheridan v. lucey, 395 Pa, 306, 149 A 2d 444 (1959); Yahnopouloa ll.
S,gphQ.li, 243 Pa. Superior 01, 454, 365 A 2d 1312 (1976)j Frederick v. Southwlok,
. 165 Pa. Superior Ct, 78, 67 A. 2d. 602 (1949); Kennedy'a AIlRUl, 60 Pa, 511
,I (1869); earkhuret'R ERlale, 402 Pa, 527, 167 A, 2d 476 (1961); Jonea v, Carlaon,
67 D. & O. 2d 317 (Warren, 1974); Gllzan'R Estale, 362 Pa, Superior Ot, 64, 523 A.
2d 776 (1987); BroRe's ERlale 416 Pa, 386, 206 A. 2d 301 (1965); ~Iranaer v.
Eplar., 382 Pa. 411,115 A, 2d. 197 (1955);. Hofferl v. Basllan,54 D. & 0.146,21
Leh. L, J, 233 (1945); ].ukac v. MorrlR, 7 Soh, Reg, 241 (1940); Benlger'R ERlale,
449 Pa. 373, 296 A, 2d 773 (1972); Alison v. Powell, 333 Pa. Superior 01. 48, 481
. A. 2d 1215 (1984); VarQaR v. Brlnlon, 305 Pa, Superior Ot, 357, 451 A. 2d 687
.(1982); j(uehn v. Zeimet, 26 D. & 0, 2d 543 29 Leh, L. J. 333 (1962); ~olzERlate, 4
D. & O. 3d 85, 89 (Montg., 1977); larendon ERlate. 439 Pa, 535,266 A, 2d 763
,(1970),
4 . ) THE TENANCY BY THE ENTIRETY.
. The lenancy by Ihe entirety, as does the Joint tenaroy, has Ihe lour unities 01
. . Inleresl, title, time and possession. However, II differs slgnlfloantly Irom Ihe Joint
tenanoy In Ihat It also oontalns the additional unity of marriage whloh oarrles wllh It
several additional legal prlnolples. Frederick v. Soulhwlc~, 165 Pa, Superior 01, 78,
67 A, 2d 802 (1949); Deloatch v. Murphy. 369 Pa. Superior Ct. 255, 535, A, 2d 146
(198,7); lllpez v. lopez, 30 D. & O. 3d 46 (Phlla., 1984); Vuocolo v. Vuooolo, 42 D. &
O. 3d 398 (Lawr" 1987); Rlcelll v: Forolnllo, 407 Pa. Superior 01. 6~9, 595 A, 2d
10,
"I'
1322, IIPp.. den., 529 Pa. 651, 602 A, 2d 861 (1991); Berhallor v. Berhalter, 315,
Pa. 225,173 A. 172 (1934); Uzarskl v. Union National Bank. Oarnegle, 152 Pa.
Superior Ct. 433 (1943); Masoal v. Masoal, 460 Pa. 453, 333 A. 2d 861 (1975);
First Federal Savlnoa & Loan Asn. v, Porter, 408 Pa, 236, 183 A. 2d 318 (1982),
Personalty as well as realty can be held as !snants by the entireties. Mower v.
Mower, 387, Pa. 325, 80 A, 2d 8li6 (1951); Nlolwhard v. Newhard, 303 Pa. 299, 154
A. 500 (1931); Robb v. Beaver, 8 Watts & Sergo (Pa.) 107 (1844); ~lIe v. ZlmlnOL
98 F. Supp. 298 (___, 1951); Madden v. Goazlonyl, SavlnOR & Trust 00., 331 Pa.
476, 200 A, 624 (1938); Sloan'a Estate, 254 Pa, 346, 98 A, 966 (1916); Kaufman
. v. Stengar. 151 Pa. Superior Ct. 313, 30 A. 2d 239 (1943); Fllzpatrlok v.
fltzpatrlok, 181 Pa, Superior Ct. 581, 124 A, 2d 709 (1956); Simon v. Simon, 286
Pa. Superior Ct, 403, 429 A, 2d 1 (1961); J.1IL., sect. 281, at p, 131, seot. 291 at p.
134.
I,.'
Re: Later American Tendencies Agalnal Survivorship and Legislation on the SubJill1:
As related above, under the rules and prlnolples of the common law, particularly
In England, lolnt tenanoles were favored and the dootrlne of survivorship was a
recognized and major Incident of a Joint eslate. However, after the War of Independenoe
. and after years of Independent development, American dootrlne became opposed to the
presumed and favored creation of Joint tenanoles with rights of survivorship. Rather,
the presumption developed that all tenants were holding Jointly a8 tenants In common
unless a clear Intention to the contrary was shown,
This view soon found expression In legislative enactments throughout most of the
. United Ststes, Including Pennsylvania, The legislation provldss that property held
. Jointly will descend by the rules of Intestaoy or pass be a devise In a will as would the
estates of tenants In common. This aOl, however, does not abolish the Inoldent of
survivorship nor forbid Its oreation when the Intention to s,o oreate It Is made olear.
See, In this regard, Aot 01 March 31,1612 (5 Sm. L. 395,20 P. S. ssot. 121);
see. also 68 P.S. seot. 110; Redemptlonlst Falhers v. Lawler, 205 Pa. 24, 54 A. 487
(1903); MoOellum's ESlate, 211 Pa, 205, 60 A. 903 (1905); Amerloan 011 00. v.
Falooner, 136 Pa. Superior Ct. 598,8 A, 2d 418 (1939); Bambaugh v. Bambauoh,11
Sergo & R. (Pa.) 191 (1824); Galbraith v. Galbraith, 3 Sergo & R. (Pa.) 392 (1817);
Marlin v. Smith, 5 Blnn. (Pa.) 10 (1812); Penna. B~nk & Trual Co. v. Thompson, 432
11
I,
"
.'
. ,
Pa, 262, 247 A. 2d 771 (1968); Teaoher v. Kllurlna, 365 Pa. 480, 76 A, 2d 197
(1950); Yard's Appeal. 86 Pa, 125 (1878), In regard to the general Amerioan
tendenoles and general statutory developments and their effects on Joint tenanoles and
entireties, see L. Simes, "Importont olflererlces Belween American and English
Property Law," 27 Temple L. a. 45, 53 (1953); Kent Com. Lect. LXIV,; Rooers v.
Grider, 31 Ky. (1 Dana) 242 (1833); Wrloht v. Sadler, 20 N,YH, 320 (1859).
The tenanoy by the entirety, as was the Joint tenancy, was carried across the
Atlantlo as pari 01 the English common law and Is a legal conception 01 long standing In
the Commonwealth. The common law regarded a husband and wile as one person unified
In the eyes of God, Part and parcel of the common law concept 01 the unity of husband and
wife was the "doctrine 01 coverture," "Coverture" relerred to the condition or atate of
,a married woman, During coverture the civil existence 01 the wile was, lor many
purposes, merged In that 01 her husband, This resultod In several legal disabilities,
Inoludlng the wife's Inability to own properly Irel! from her husband's claim or control,
'These disabilities were slowly removed by a series of statutes known as the Married
Women's Property Aots, However, none 01 these acls has eliminated the tenancy by the
entirety Itself nor those aspects of lis relationship nor the rules on Its severance whloh
will be discussed below,
See, for a definition of "Coverlure", BDUV. L. O. at 724; Black's Law olollonary
(6th ed, 1990) at 366, For explanations of the concept of unity and the effect on the
tenancy, see, Northampton Brewery Corp. v. Lande, 138 Pa, Superior Ct, 235, 10 A, 2d
683 (1940): Madden v. Goaztonyl Ssvlnos & Trust Co., 331 Pa, 476, 200 A, 624
,
(1938): Unlled States v. 246 Acres 01 Land. More or Less, 78 F. Supp, 377 (
1948); Frederlok v. Southwlok, 165 Pa. Superior Ct. 78, 67 A, 2d, 802 (1949):
Lunnen V. Hunter, 348 Pa. 402, 35 A, 2d 292 (1944): C.I.T. Corp. v. Flint, 333 Pa,
350,5 A, 2d. 126 (1939). For discussions ollhe severlll Married Women's Property
Aots and thalr effeots, see, Parry's Eslate, 180 Pa, 33, 41 A, 448 (1898); Youno'a
t'stllli, 166 Pa, 645, 31 A. 373 (1895); Q,exlBr v. Bllllnt;ls. 110 Pa. 135, 1 A. 180
(1886); Hoover v. Paller, 42 Pa. Superior CI. 21 (1910); Mever's Estale, 232 Pa,
89,81 A, 145 (1911); Wakefield v. Wakefield, 149 Pa, Superior Ct, 9,25 A. 2d 841
(1942); Kaulman v. Slenoer, 151 Pa, Superior CI, 313,30 A, 2d 239 (1943):
O'MallllV v. O'MaIlIlY, 272 Pa, 528, 116 A, 500 (1922): O. Phipps "Tenancy Ily
12
Enllrelles," 26 Temple L. Q. 24, 27 (1961); Clln9arman v. Ssdowskl, 335 Pa.
Superior Ot. 614, 486 A. 2d 11, affirmed, 613 Pa,179, 619 A. 2d 378 (1984):
Johnson v. Harl, 8 Walts & Serg, (Ps,) 319 (1843): Marlin v. Jackson, 26 Po. 604
(11166); Merritt v. Whitlock, 6 Lack, L. N. 76 (1900); Merrill v. Whlllock, 200 Pa.
o
, ,
50, 49 A. 76& (1901); Rocers v. Grider, 31 Ky, (1 Dana) 242 (1833): Sack v.
A';dre~. 2 Verno 120, 23 Eng, Aep, 687 (Ch. 1690); Nichols v. Nichols, 2 Plowd. Com.
477 (C.P. 1674); Purefoy v. Roger~, 2 Lev. 39, 83 Eng. Aep, 443 (KB. 1672);
Wimbish. v. Talbols, 1 Plowd, Com, 38 (C,P. 1650); Co. L1tt. seat. 291, at 187a.187bj
A. Brooke. La Graunde Abridgement, 101. 198a.198b, IIl1e "Cui In Vila," (London,
1586): Year Book, Les Reports des Csses en Temp du Roy HenlY Ie VI. 39 Hen VI, at p.
I
46, case marked In margin as "Bra, 8, HII. 1460" (London ed. of 1679); Greenleaf'fl
Cruise on Real Property, sscl. 45 (Boston: 1849); ill seot, 865, at p. 296; 2.aJa.
Qwn... 182; awa. bk. 6 tr. 60, 25,0,26; Co. Lilt. 167b n,
A tenanoy by the enllrety Is sllll meated by a slmullaneous oonveyance of
property to a husband and wife jolnlly. II eKlsls whenever property Is held Jolnlly by
husband and wife by virtue of a IIl1e which they acquired after marriage. Halllo v.
l:Iil1IQ, 21 Lane. L. A. 62 (1903); O'Bayle V. Home Lifo Insur. Co, 01 Amerlc~, 20 F.
Supp. 33 ( , 1937); Vanderprlfl's Estate, 105 Pa. Superior Ct. 293, 161 A. '
1.198 (1932); Pennsylvania Trust Co. v. Mlschlk, 96 Pa. Superior Ct. 255 (1929):
Loesch's Estate, 322 Pa. 105, 185 A,191 (1936); Fleek v. ZlIIhaver. 117 Pa, 213,
12 A. 420 (1887); MoCurdy v. Canning, 64 Pa, 39 (1670); Unlled Stales v. 246 Acres
of Land. More or Less, 78 F, Supp, 377 ( , 1946); Rhodes Eetates, 232 Pa.
489, 81 A. 643 (1911),
The Aot abolishing survivorship among Joint tenants, addressed above at "Ae:
Later Amerloan Tendenoles Against Survivorship and Leglslallon on the SubJeot," at p.
11, does nol apply to an eetate by the enllrely held by a hus,band and wife. See Aot or
,March 31, 1612 (6 Sm. L. 395, 20 P.S, seot, 121); see also 68 P,S. seol. 100; 1Iue:..
Bramber(y's ESlate" 166 Pa, 628, 27 A, 405 (1893); Olver v. Dlve(, 56 Pa, 106
(1867).
The unlly of possession In a tenancy by the enllrety differs from thai In a Joint
tenanoy with right of survivorship. As was slaled above, in segment III. A. 3. d" al p, 5,
. In a Joint tenancy, eaoh of the joint tenants hold their possession and occupanoy R8!
13
"
myel per IOUI, meaning that eaoh lenant holds by the one.hall (1/2) and by all or tho
whole or total. In a lenanoy be the entirely, however, Ihe holding Is per loul et non per
mx. This Is a latin phrase whloh means "By the whole, and not by the moiety." That Is,
eaoh spouse Is possessed of the whole 01 the property and not of any share, divisible
part, or Interest thereof. In other words, when an estate Is conveyed or given to a man
and wife, they oannot take by the moieties or one. halves, but bolh are each possessed of
the entire or whole estate. Honce, the terminology: "Tenancy by Ihe Entirely." This
holding by the whole or entirely carries wllh II several very Important legal prlnolples,
Maxwell v. Saylor. 369 Pa, 94, 66 A, 2d 365 (1946); Porobenskl v. Amerloan AIII.I1ngg
Insur. Co. of New York, 317 Pa, 410, 176 A, 205 (1936); Stuckey v. Keefe's Exeoutor,
26 Pa. 397 (1666); Zlpperleln's Estate, 367 Pa, 622, 60 A, 2d 617 (1951);
Gellagher's Estate, 362 Pa, 476, 43 A. 2d 132 (1946); Wernsr v. Quallly Service 011
Co.. Ino., 337 Pa, Superior Ct. 264, 486 A, 2d 1009 (1964); Daley v. Hornbaker. 325
Pa, Superior Ct. 172, 472 A. 2d 703 (1964); Gillan's Executors v. Dixon, 65 Pa. 395
(1670); Wimbish v. Telbols, 1 Plowd, Com, 36 (C.P, 1550); 2 Bla. Com. 162, 165.
As a resull 01 the Iype of unlly of possession In a tenancy by the entirety, the
meohanlcs of survivorship dlller from those at work In a Joint tenancy between or
among persons who are not husband and wife. When a husband and wife hold property as
tenante by the entireties, upon the death of one of the spouses, the property becomes the
sole property of the survivor. but nol beoause the surviving spouse has benefitted from
the Jits. aocresoendl or the aocretlon of the deoedent's moiety to, that of the survivor's
molllty. The surviving spouse's right to the whole eslate Is not newly acquired upon the
death of the olher spouse. Rather, In reallly, Ills merely a continuation of the entirety
estate, which he held In lis entirety and as an entirety prior to the death of his spouse.
Stated another way, the survivor thus continues to enjoy the same estate as before,
having already been possessed of the whole property, Teels v. Anderson, 356 Pa. 523,
56 A. 2d. 31 (1948); GallaQher's Estate, 352 Pa, 476, 43 A. 2d 132 (1945); .I:liJ.W
v. Fabel, 290 Pa. 43, 138 A, 217 (1927); Rhodes Estate, 277 Pa. 450, 121 A. 327
(1923); Wvlle v. Zimmer, 96 F. Supp, 296 ( .., 1951); Porobenskl v.
Amerloan Alliance Insuranoe Co, of New York, 317 Pa, 410, 176 A. 205 (1935);
Gasner v. Pleroe, 266 Pa. 629, 134 A. 494 (1926); Frederick v. Soulhwlok. 165 Pa.
Superior Ct. 78, 67 A, 2d 802(1949); Miami National Bank v. Willens, 410 Pa, 505,
14
190 A. 2d 438 (1983); Daley v. Hornbaker, 326 Pa, Superior Ot. 172,472 A. 2d 703
(1984); WlIstern Penna. Nallonal Bank v. ~radlsh, 194 Pa, Superior Ot, 126, 166 A.
2d 104 (1961): Kossman v. Commonwealth. Depl. of Publlo Welfare, 69 Pa. Commw.
Ot. 17, 460 A, 2d 239 (1982): floss v. Garrison, 31 Ky. (1 Dana) 36 (1833): Tau I v.
Camobell, 16 Tenn. (7 Yerg,) 319 (1835); Thornton v. ThQUl1W1, 3 Rand. (Va,) 179
(1826) .
RE: SEVERANCE OR DISSOLlITlON OF THE ENTIRETY.
A very Important principle of the law assoclaled with a tenancy by the entirety
separales It from the Joint tenancy, As related above, a Joint tenancy can be separated as
a result of a oonveyance by one of the tenants. Such Is not the case with a tenancy by the
entirety, however. Neither a conveyance of an entireties Interest by one ~pouse, nor the
Involuntary transfer of the Interest of one spouse will work a dissolution or severance
of the entirely eslate, In other words, neither spouse can terminate the estate without
the consent of the other. Sleleckl v. Sleleckl, 107 Pa, Superior Ct. 291, 163 A. 376
(1932); .Thees v. Prudenllel....Q.Q., 326 Pa, 465 (1937); Felrchlld v. Chastellux..l Pa.
176 (1846); MoCurdy v. Canning. 64 Pa, 39 (1870); French v. Mehan, 66 Pa, 286
(1867): Stuckey V. Keefe's Executor, 26 Pa. 397 (1856); Maoee v. Marlon Bldo. &
Loan Asn.. 103 Pa. Superior Ct, 331 (1932); Milano v. Fayelle Title & Trust 00., 98
Pa. Superior Ot, 310, (1929): Borrello v. Laulella. 455 Pa, 350, 317 A, 2d 264
(1974); fQII(.'t v. May, 383 Pa. 80, 118 A, 2d, 154 (1955): McOollum v. Braddock
Trust Co., 330 Pa, 293, 198 A, 803 (1938); Schroeder v. Gull Reflnlnll 00.,300 Pa.
397, 150 A, 663 (1930): Fasclone v. Fasclone, 272 Pa. Superior Ot. 630, 418 A. 2d
1023 (1979); CraM v. CrallO, 373 Pa, 1,95 A, 2d 199 (1953); Schweitzer v. Evans,
360 Pa. 552, 63 A, 2d 39 (1949): Fish v. Kaye, 134 Pa. Superior Ot, 49, 4 A. 2d 190
(1939); Kennedy v. Erkmen, 389 Pa, 651, 133 A. 2d 550(1967); Wallaesa v.
Wallaesa, 174 Pa, Superior Ct. 192, 100 A, 2d 149 (19~3): In re: Brose's Eslate,
416 PII. 386, 206 A, 2d 301 (1965); In re: Holmes' Estate. 414 Pa, 403, 200 A. 2d
746 (1964); Dalay v. Hornbak'll, 326 Pa, Superior 01, 172, 472 A, 2d 703 (1984);
In Re: Gallaohar'a Estata, 362 Pa. 476, 43 A. 2d, 132 (1945): Doe v. Parralt, 6 Term
Rep. 652, 101 Eng. Rep, 363 (KB. 1794); Belhl v. Marlin, 236 Pa, 519, 84 A. 953,
42 L. R. A, (NS) 655 (1912); O'Malley V. O'Mallay. 272 Pa. 528, 116 A, 600
(1922); Gasnar v. Pleroe, 286 Pa. 529, 134 A, 494 (1926): Sohroedar v. Gulf Co.,
15 .
'U.'~I''''f''fM--'.'''OHIo.f'''',-' "","''''""",.\o.W.~''_, I
"
300 Pa, 397, 150 A, 663 (1930);2 Bla, Com. 185,
A tenancy by the entirety may be terminated either by the Joint action of the
spouses or by their mutual agreement to do so, It may also be ended by voluntary
, partition by the spouses during Ihelr marriage and thllY may continue to hold the severed
portions during the remainder 01 the marriage relationship a~ tenants In common, The
spouses agreeing to a termination of the entlrllly can also agree to sell the severed
property they then hold, These agreements may be wrltlen, oral, or even Implied from
the surrounding circumstances and Ihe aotlons of the spouses, Onoe a severance or
partition of the entirety has occurred, It will not be re-unlfled by the subsequent death
of one of the spouses even though they remain married until the time of death, l.o..all.
Smulyan, 98 F, Supp. 618 (___, 1951); In re: Prichard, 359 Pa, 316, 59 A. 2d
101 (1948); Kauffman v. SlenQer. 151 Pa, Superior Ct, 313, 30 A, 2d 239 (1943);
Bimco v. Ostroski, 361 Pa, 593, 65 A, 2d 399 (1949); Gallaoher's Estate, 352 Pa,
I
476,43 A, 2d 132 (1945); Narberlh BldQ. & Loan Asn. v. Bryn Mawr Trust QQ., 126
Pa, Superior Ct, 74, 190 A, 149 (1937); QUo.g,erman v.Sadowskl, 335 Pa, Superior
Ct, 514, 485 A, 2d 11, affirmed, 513 Pa, 179,519 A, 2d 378 (1984); Community
Federal Savlnos & Loan Asn. v, Luckenbach, 436 Pa, 472, 261 A, 2d 327 (1970);
Berhalter v. Berhalter, 315 Pa, 225, 173 A. 172 (1934); Wiase v. Anderson, 241 Pa,
198,88 A, 365 (1913), See, also, regarding death before complete and final Judgment
.In a partition: Lord Barklay v. Countess 01 Warwick. Cro, Ellz, 635, 78 Eng. Rep, 875
(K.B. 1598), Brownlow's note; "Plea 19, Parlltlon, Brief," Dallson 59, 60, 123 Eng,
Rep, 272 (C,P, 1563); Greenleef's Cruise on Real Properly, sects, 34, 35 (Boston:
1849); Re: the severance's destruction of survivorship, see 2 Bla, Com. 185;
,
Greenleaf's Cruise on Real PrQparty, sect 41 (Boston, 1849); Merritt v. Wh~,
200 Pa, 50, 49 A, 786 (1901),
RE: THE DOCTRINES or EQUITY AND THEIR RELEVANCE AND APPUCATION TO THE
INSTANT CASE,
DEFINING EQUITY:
Eqully Is, for our purposes, a separate system of rules and principles which are,
In certain clroumstances, administered and enforced by Pennsylvania Courts, even
though these rules and principles formed no part of the common law, A conoise and
Introductory definition of equity Is supplied by Black's Law Dictionary (6th ed, 1990)
16
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.'
at p. 640: " .
~. Justloe administered according to lalrness as contrasted with the
strlOtly lormulated rules 01 common law. It Is based on a system 01 rules
and prlnolples which originated In England as an alternative to the harsh
rules 01 common law and whloh were based on what was lair In a
partloular situation. One sought rellel under thl~ system In courts of
equity rather than In courts of law, The term "equity" denotes the habit
of lalrness, Justness, and right dealing whloh would rogulate the
Interoourse of men wllh men.
....
A system of Jurlsprudenoe collateral to, and In some respeols
Independent of, "law"; the obJeot 01 which Is 10 render the administration
of Justice more complste, by affording rellol whsre the courts 01 law are
Incompetent to give It, or to give II with effect, or by eKerolslng certain
branohes 01 jurisdictIon Independently 01 them,
DEFINING EaUITABLE TITLE:
An equitable title Is one recognized In Equity as opposed to one recognized In law.
Its ,theory and operation are technloal and compleK, Nevertheless, because 01 Its
Importance to the Instant oase, we will try 10 prOVide a conceptually understandable
dellnltlon. The best one that we have found Is provldsd by Grover Cleveland Ladner In
his C10nvayanclng In PannRylvanla (2d rev. ed., 1941), at pp. 19-23, whloh we here
, quote In Its entirety:
Secl. 10 Equllable Title. Eqully,
To properly understand the difference belween a legal title and an
equitable llt1e we must understand the meaning of the word equity, Equity
Is a dlffloult word to define. Blackstone (Blacks, Introduotlon,~2, page
61) adopts the definition of Grotlus, who says that "Equity Is the
correotlon of that wherein the law (by reason of Its unlverllalily) Is
deflolent." But this definition like all others requires eKplanatlon.
Blspham, In his admirable book on Equity Jurisprudence, eKplalns the
meaning 01 equity by setting lorth lis history rather than by attempting to
define It, and we cannol do better than to adopt his method.
,. . Hlstorloally the fountalnhealJ of English Jusilce was the sovereign,
the King. At the time of the Norman Conquest and Immediately thereafter
the law was administered by the King and a certain council whloh he
convened from among the lords 01 the realm. From this counoll there
developed the courts laler known as the Court of King's Bench, the Couri of
,.Common Pleas, eto. In all 01 these courts there was administered justIce '
according to the rules and preoedents ollhe common law. Under these
rules and precedents the party Injured was only entitled to a Judgment of
money damages to compensate him lor his Injuries. As time passed It
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, beeame evldenllhal money damages awarded aller an Injury was nol
always a sufflolent compensation lor Iho Injury suffered. E.g., suppose a
," 'man had a beaulllul grove 01 shade Irees and his neighbor, out 01 pure
. wantonness outs down a shade Iree, the neHt day culs down another and
announces his Intentions 01 continuing to do so until all are gone. The.
Injured man oan, 01 course, sue and recover damages. Bul money damages,
while they may punish Ihe wrongdoer does not replace ths Irees. The
court 01 law could not prevenl the trespasser Irom continuing his wanton
trespasses. It could only give damages to the aggrieved party. Again,
suppose A agreed to sell a certain valuable palnllng to B and later relused
to oarry out his agreement, B could sue him, bul money damages would not
give him that oertaln painting and II It were Ihe only one 01 Its kind .
'manllestly no amounl 01 damages could redress the Injured party,
Again, X has a sIre am of water running Ihrough his plaoe whloh he
uses to run his mill, Y who Is up slream diverts the water, leaving X's
mill high and dry. The common law court could give X damages, but his
stream was gone lorever. Thus, eHamples could be mulllplled where Ihe
oommon law by reason 01 Its InfleHlblllty (unlversaIlIY) afforded no
proper rellello Ihe Injured party, Now, as the King was Ihe Supreme
Judge, or head 01 Justice It beoame nalurallor Ihe Injured subJeol to
whom money damages afforded no rellel to pellllon his sovereign lor
redress. The King had Ihe power 10 granl 9Hlraordlnary rsllef IIlhe oase
warranled It, Usually Ihe King would reler the petition 10 his ohanoellor,
Ihe offlolal who acted al thai time In the oapaclty of Seorelary to Ihe King.
These petitions lor rellelbeoame so Irequenllhat later In Ihe reign 01
King Edward ;, an ordinance (Blspham's Prlnolples 01 Eqully (61h Ed. 10)
was Issued lor the purpose 01 relieving Ihe King Irom the business of
. attending petitions addressed dlreclly 10 him, whereby It was provided
that "All petitions touohlng Ihe Seal do come first belore Ihe ohancellor"
and further "If the demands be so great and so muoh 01 grace that the
ohancellor and those olhers oannot do wllhoullhe King, Ihel1 they shall
bring them belore the King to know his will." Soon the praotlce 01
presenting the petlllon to the ohancellor In the first Instance beoame
firmly established.
As applications Inoreased II became necessary lor vice ohancellors
to be provided and so arose a separale court 01 justloe known as the Court
of Ohanoery or Court 01 Eqully, In whloh court, a sullor who had no
adequate remedy In Ihe common Isw court could gel rellel, This,
therelore, Is what Is meant by Grotlus In the dellnlllon above given that
eqully Is the correotlon of Ihat wherein Ihe law Is deflclenl, The Eqully
Oourt has power by Injunction to reslraln a trespass such as sellorth In
the eHample on page 20, and 10 compel A to pass over the speolllc painting
whloh he agreed to sell B, and compel Y 10 relurn the stream 10 lis original
bed. But 10 the present day consistent to the oause whloh gives II lis
origin, the eqully oourt will take jurlsdlotlon 01 a malter only when the .
sullor has no adequale remedy at law.
As Amerloa was colonlzed.by Ihe English people who brought wllh
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them their native oustoms and laws, Amerloa Inherited both the common
. .. law and equity 01 the Mother Country and retained them after the
revolution. Pennsylvania, to be sure, administered her equity under
common law forms during the early pari ollhe 19th oentury, but later
, the legislature conferred upon Ihe courts of law, equity powers of the
English Court 01 Chancery. And now, while the same judge may sit either
os a law judge or equity Judge, when he sits as equity judge or chancellor,
the praotlce of the court of equity Is strictly adhered to. In some Statos,
New Jersey, and Dolaware e,g" separate courts of law and equity are stili
maintained, although most of the States as woll as England have abolished
separate equity courts and like Pennsylvania have conferred equity
powera upon the judges of law courts who at c&rtaln times sit as
ohanoellore and administer equity according to the equity praotlce, forms
and rules.
Returning now to tho question oflhe dlllerence between a legal title
and equitable title, we find that according to the common law the person
who had the title to land was the only one recognized. The common law
courls would not recognize the right to the title as being In any other
person. Equity, on the other hand, being unfeltered by the precedents of
the common law, recognized rights which the common law would not
entertain, E.g. suppose A agreed to sell his land to B, an~ then
subsequently refused to do so, The legal title of course remained In A, bul
the right to the title was really In B, B In all fairness should have the land
upon payment of the purchase price because A agreed to give It to him. Yet
B's right to title was not recognized In Ihe common law court. B might
'recover damages for A's breaoh 01 contraot, but he could not recover the
land. Equity, however, stepped In to correclthls deficiency of law. It
recognized the fact that B, although he had no tlUe to the land In the legal
sense of the term, nevertheless had a right to have that title transferred to
him. So the chancellor compels A to give title to B and accept the money.
An equitable title, therefore, Is such a title as Is recognized by a
court of equity while a legal title Is such as Is recognized by a court of law.
Another example of equitable title Is a trust. A trust Is created by giving
title of property to one person to hold for the use of another. In a trust,
therefore, the legal title Is In one person and the beneficial use of
owneruhlp of the property Is vested In another, The person who has the
legal title Is called the trustee, The person for whose benefit the trust
exists Is called the Ceslul que trust, The Cestui que trust hss no standing
In a court of law, but In a court 01 eqully his right prevails. His title Is,
therefore, an equitable title,
Equity recognizes contracts belweenhusband and wife despite the common law
thaory of unity as one person upon marriage, Equity, In this respect, has largely relied
upon civil law concepts where husband and wife are considered to be two separate and
. dlstl,nct persons, It Is not necessary to have a separate trustee to hold a severed entirety
1 9
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Interest for either spouse, be08use when no separate trustee Is named, they are deemed
to each hold lor the other as trustee until a formal division of the property or a delivery
01 the proceeds Is made to eaoh. As to these points, see Joseph Story, Commenlarles on
Equity Jurlllprudence (13th ed, Melville M, Bigelow, 1886) Ch. XXXVII, 'Married
Women,' at vol. 2, pp. 698 IU aJlQ., see especially, Sects. 1366-1372, 1379-1380,
1390-1391,
RE: NATURE OF CONTRACTS GENERALLY
BOUV. L. D. 'Contract,' at 658.665 provides some basic concepts:
CONTRACT. (Lat. contractus, Irom con, with, and /raho, to draw ....Fr.
contrat).
an agreement or covenant between two or more persons, In which each
party binds himself to do or lorbear some aot and each acquires a right to
what the other promises. Enoyo, Amar.; Webster, A contr&ot or
agreement Is where a promise Is mado on one side and assented to on the
other; or where two or more persons enter Into an engagement with eaoh
other by a promise on ellher side. 2 Steph, Com. 108, 109,
A[I agreement upon sufficient consideration to do or not to do a
particular thing. 2 Bla, Com. 446; 2 Kenl 449.
A covenant or agreemenl between two parties with a lawful
consideration or oause. West, Symbol, lib. 1, ~ 10; Cowell; Blount.
tUt
'rh~ use of the word agreement (aggrega/lo ment/um) [The meeting 01
. minds) seems to have the authority of the best writers In ancient and
modern times (see above) as a pari of the definition 01 conlraol. Ills
probably a translation oltha civil law convent/o (con and venla), a coming
together, to whloh (being derived Irom ad and grox) It seems nearly
equivalent.
From tha above provided definition, Ihe baslos of a conlract, Inoludlng Ihe
'meeting of the minds,' should be fairly clear end understandable, However, the
doctrine of 'consideration" as It relates to contraots and their enforcement Is not always
olear, hence we will provide an additional word upon It from BOUV. L. D. at 612.El19:
CONSIDERATION. An act or forbearance, or the promise thereof,
whloh Is ollered by one parly 10 an agreement, and accepted by the other
as an Inducement to that other's act or promise. Poll, Contr. 91.
"'I
Patteson, J., ... says:
'It Is not to be confounded with motive, which Is not the same
. thing as consideration, The latter means something whloh Is of value In
the eye 01 the law, moving from the plaintiff, either of benefit to the
20
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plaintiff or 01 detriment to the delendant:" Langd. Sel. Cas. Contr. 168:
S.O. 2 Q.B. 851. In distinguishing between consideration llnd motive a
helpful criterion Is to be .found In the expression "nothing Is
. consideration that Is not regarded as such by both parties:" Philpot v.
Grunlnger, 14 Wall. (U.S,) 570, 577, 20 L. Ed. 743: Ellis v. Clark, 110
Mass. 389,14.Am, Rep. 609; Sterne v. Bank, 79 Ind. ti49, 551.
Tho price, motive cr mailer of Inducement to a contract, .
whether It be the compensation which Is paid, or the Inconvenience which
Is suffered by the party Irom whom It proceeds. A compensation or
equivalent. A oause or oooaslon meritorious, requiring mutual
recompense In deed or In law. Viner, Abr. ConsIderation (A,)
, Consideration, In a contraot, Is the Quid pro quo that the party to
whom the promise Is made does or agrees to do In exohange for the
conlraol. Phoenix Mul. Lifo Ins. Co. v. Raddln, 120 U,S. 197, 7 Sup. Ct.
,600,30 L, Ed. 644. See also Pollook, Conlracls (1902 ed.)
t'lI
"A valuable consideration may consist either In some right, Interest,
profit or benellt accruing to one party, or some forbearance, detriment, ,
loss, or responsibility given, sullered, or undertaken by the other." L. R.
10 Ex. 162. See Train v. Gold, 5 Pick. (Mass,) 380.
Ittl
Valut,ble considerations are divided by the civilians Inlo lour olasses,
which are given, with literal translations: Do ul des (I give thai you may
give), FacIo ul facIas (I do that you may do), FacIo ul des (I do that you
may give), Do ul facIas (I give that you may do). .
....
Mutual promises made at the same time arll conourrent considerations,
and will support eaoh other II bolh be legal Bnd binding: Cro. Ellz. 643: 6
B & C. 255; 3 B. & Ad. 703; 3 E. L, & Eq, 420; Dorsey v. Paokwood, 12
How. (U.S.) 126, 13 L. Ed. 921 ; Babcook v, Wilson, 17 Me. 372; 35 Am.
. Dec. 263; Forney v. Shipp., 49 N.C. 527; Nott v. Johnson, 7 Ohio St. 270;
Cherry v. Smith, 3 Humphr, (Tenn,) 19, 39 Am. Deo. 150; Miller v.
Drake, 1 Cal, (N.Y.) 45; Howe v. O'Mally, 6 N.C. 287, 3 Am. Deo. 693;
MoKlnley v. Watkins, 13 III. 140; Byrd v. Fox, 8 Mo. 674; Flanders v.
Wood, 83 Tex. 277, 18 S. W. 672; Earle v. Angell, 157 Mass. 294: 32
N.E. 164: Bracco v. Tighe, 75 Hun. 140, 27 N.Y, Supp. ~4.
''''
As to time, oonslderatlons may be of the past, present, or future. Those
whloh are present or future will support a oonlraol not void for other
reasons; Story, Contr. 71. When the consideration Is to do a thing
hereafter, and the promise has been accepted, and Q promise III return
foundod upon It, the laller promise resls upon sulllolent loundatlon, and Is
obligatory: Stewart v. Redditt, 3 Md, 67; Hilton v. Southwick, 17 Me.
303, 36 Am. Deo, 263; Andrews v, Pontue, 24 Wend. (N.Y.) 285;
Gardiner v. Webber, 17 Plok. (Mass.) 407.
1\ shOUld be apparenlthat the Blanleno's mutual promises themselves provided
21
sulllelent consideration to mutually enforce the agreement to sever tho entirety Into a
tenanoy In common, However, should any further conalderatlon be desired, one need
merely take cognizance of the fact that, In lurtherance of the agreement, Raymond
Blanteno undertook the travel and expense necessary to meet with his altorney to redrall
his will In accordance with his agreement with his wife to sever the entirety, This trip
and expense worked a detriment 10 him and furnished additional conslderatlon..1l any
were needed, See In Ihls regard, Alsopp v. Pallan, 1 Vern, 472, 23 Eng. Rep. 598 (Ch,
1687); Frewen v. Relle, 2 Bro. 0..0,220,29 Eng, Rep, 123 (Ch, 1787).
When one considers tho above recited rules and principles of law regarding
tenancies, their eeverance, and contracts and consideration, several things become
readily apparent, to wit:
1 .). Mr. and Mrs, Blanteno had a moellng 01 the rnlnds and formBd an oral
agreement or contract to sever their tenancy by the entirety Into two separate and
dlstlnot portions.
2,) Upon the meeting of the minds, the sevorance took place In equity allhough
not on the face of the deed and the severance resulted In each 01 the Blantenos holding a
one-hall (1/2) Interest as a tenant In common wllh equilable title.
3. ) There was sufficient legal conslderallon to support an enforcement of the
agreement by either party, or his/her heirs and/or assigns,
4. ) At the time of Mr, Blanteno's death, he held an equllable title as tenant In
common In an undivided one. half (1/2) Interest In all property or the proceeds of lis
sale,
Thus, the only quesllon lell, In view of the above established facts and legal and
equitable Interests and rights, Is, whether anything occurlng aller the severance Into
separate equitable titles and Interests has worked a re-unlllcatlon or merger of those
separate Interests Into an entirety In lavor of Annablle BI,anteno,
RE: DOCTRINE OF EaUITABLE CONVERSION AS IT RELATES TO AGREEMENTS r:lF SALE
FOR REALTY AND/OR PERSONALTY,
A contraot between vendors and purchasers gives the purchasers real rights In
the propertieD to be transferred even before the lInal delivery and settlement, Eqully
treats the property as having been convertDd Into the proceeds at the time the contraot Is
signed, before IInal seltlement, These principles, among others, comprise the doctrine
22
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01 equitable oonverslon. Under this dootrlno, the purohasere are regarded ae the owners
01 the property lor many purposes and the vendors are regarded as the beneflolal owners
of the prooeeds to be later delivered to thom, The vendors also are deemed to hold tha
premises as trustees for eventual delivery to the purohasers. . When a vendor dies aller
having signed an enforceable contracl his beneflolallnlerest descends to his personal
representatives or heirs who must, II need be, carry. out the terms of the contraot and,
likewise, are entllled to the deceased vendor's share of the proceeds.
The mere aot of the Blanlenos enlerlng Into a contraot to sell their property
would no I, of Itsell, work a severance of their entlrelles. However, In this oase the
severance occurred when they reached an agreement between themselves, not when they
later signed a contract of sale. Although Ihelr contract provides for the grant,
conveyanoe and delivery of properly and Its IBaal IIl1e, thus allowing the survivor alone,
to sign the de8(l and convey a good legal tllle to the purohasers beoause the legal title was
,
on lis face stili an en lire ties IIl1e, as we have seen, the equitable and beneflolal da.b.1a
were already severed and separated Into separale and dlstlnot equitable titles as tenants
In oommon. The legallllle Is separate at thai point and lis eventual grant and conveyance
to the purchasers cannot work either a dispossession or merger of the separated
equitable titles nor of the separate beneficial rights In Ihe separate shares of the
eventual proceeds. Ralher, the dootrlne of equitable conversion merely works to solldlly
the recognition 01 these separate equitable rlghls and to see that the separate Inleresls
are properly vested al settlement.
See, In regard to these prlnolples: J, Orlbbet, Principles ollhe Law 01 Prllperty
(3d ed., 1989), Oh. 3, seal. 2, pp, 185.186; R. Boyer, The Law 01 Real Pmperty. An .
Inlroduclor.y Survey (4th ed" 199) sect. 14.4, at p. 509: R. Ounnlngham, The Law 01
'Properly (2d ed" 1993) seol, 10,13, at pp, 735-747; ~ Ps. Jurlspr. 2d,
"ProperlY, Real Property Sales," Oh, 8, al pp. 294-296; Paine v. Meller, 6 Ves. Jr.
349,31 Eng. Rep, 1008 (1801); Slale Mutusl FIre Insurance Co. v. Updeara!f,21 Pa.
513 (1853); Heed v. Lukens 44 Pa. 200 (1863); Imparlal Fire Insuranoe Co. v.
Dunham, 117Pa. 460,12 A. 668 (1888); Ellloll v. Ashland Mulual Fire Insur. Co..
117 Pa. 648, 12 A. 676 (1888): Allardloa v. McCain, 376 Pa, 628, 101 A.2d386
(1963); Valle) v. Northam Assuranoe Co., 219 F, 2d. 409 (3rd Olr., Pa., 1955): .
Fullon Township Tax Assessmenl Case. 69 Lano. L, Rev. 67 (1963); In Re:
.
23
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VERIFICAT1~
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mell1llnlnJllm
'I,' ROSEMARIE M. EVANS, verily that the faots setlorth In this i~I~'IILI..1 are tl'\le
and correot to the bost 01 my knowledge, Inlormatlon, and bellel. This statement Is made
sUbJeot to the penallle& 01 Seollon 4904 01 ,the Crimes Code (18 PA. S.O.A. 0 4904)
related to unsworn .Ialsllloallon to authorities.
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Rle M. EVANS '
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I VERIFICATION
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I,EDWARD EVANS, verify that the faots Bet forth In this .......'"I,jl'aretrue and
oorreotto the best of my knowledge, Informallon, and belief. This statement Is made
sUbJeotto the penallles of Seotlon 4904 of the Crimes Code (18 PA, S.C.A. g 4904)
relaled 10 unsworn falsltloatlon 10 authorities,
_a~~
EDWARD EVANS
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EV.1547 EX AFP (12)941* I J
(OHNON.Ul'" OF PENNSYlV'N:! ACN 101 It'"
OEPARINEHI OF AEVENUE NOTICE OF INHE~II ANCE TAX
BUAE'U OF INDIVlnUAl 'AMES APPRAISEHENT, AllOWANCE OR OISALLOWANCE
~~:~is:~:~~IPA 17128-0601 ___ ...___~~_~~~T10H~ .:~.ASSE~~~~.~~~_~~_ ._~A_TE.... 03-13-95
ESTATE OF BrAFlTENO ." ~AVfl' ...__..._--.--. .-.-- '-'FILENO. - '"'2'1' ~51
DAT! OF DEATH 04-04-94 COUNTY CUMBERLAND
NOTE, TO INSURE P~OPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PO~TION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE REDlSTER OF WILLS, HAXE CHECX PAYAaLE TO "RlOISTER OF WILLS, ADENT"
REMIT PAYMENT TOI
CHA~LES E SHIELDS III
2 W MAIN ST
MECHANICSBURG PA 11055
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 11013
~_ _' AMunt Roml Hod
J I.. )
~.!l.~. ~~P.~~. !.~! ~..~! ~ ~... _. _ _ ~.... ~.~! ~ ~.t! _ ~P.~ ~~. !..~~J_I. ~~_ !..~~. .'(~Y!l.. _ ~ ~~.~~~t' . ~. ~ .1'51.. on ~1.~... on...
REV-1547 EX AFP (12-941 NOTICE OF INHERITANCE TAX APPRAISEMENT, A~ OWANCE OR ,":~;
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ...
"
ESTATE OF BLANTENO RAVMOND FILE NO. 21 94-0951 ACN 101 :J DATE 03-13-95
If .n ......ment w.. i..u.d previou.ly, line. 14, lS .nd/or 1&, 17 and 18 will
refl.ct figure. that include the total of Abk r.turn. a......d to d.t..
ASSESSMENT OF TAXI
15, Amount of L1no 14 .t Spou..l r.t. US I
16, Amount of Llno 14 t.Nlbl. .t Lln..l/ClOII A r.t. 1161
17. Amount of Llno 14 t...bl. .1 Coll.lorol/Cl.oo B r.l. 1171
11. Prloolp.l T.. Ou.
TAX CREDITS I
PAYHENT
DATE
C"H'
TAX RETURN WAS I I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL
1. Ro.l Eolalo ISchodul. A 1 III
2. Steck I .nd Bcndl ISchodul. BI 121
5, Clo..ly Hold Slcck/P.rln.rlhlp Int.r..1 (Sch.dulo CI 151
4, Hortg.g../Not.1 R.o.I..blo (Schodul. 01 141
S, C.lh/Bonk DOPCllto/HllC, Porlonol Prcp.rly (Schodul. EI ISI
6. Jointly O.nod Prop.rly (Schodul. FI (61
7. Tronlforl (Schodul. 01 17)
8, Tolal Auota
APPROVED DEDUCTIONS AND EXEMPTIONS I
9, Funor.l ENponl../Adn, Co.ta/~hc, E.pon..1 (Schodulo 10 191
10. DObh/Horlgogo L1.blllll../Llonl ISchodulo II 1101
11. Tot.l Doductlono
12, Not Volu. of T.N Roturn
15, Chorlloblo/Oov.rnnonlal Boqu..h ISchodul. JI
14. Not Voluo of Eot.to Subjlct to To.
NOTE I
.
RECEIPT
NUHBER
AA022656
DISCOUNT
INTEREST
('1
(-I
.00
~
I 1 CHANGED
o
l.'
...
,
.,
oi .:~.OO -.
'.J
,00
,00
,00
20,355,29
8.031,01
20.655,46
III
':J I"
....
49,041,16
1,193,46
698,11
III 1
1121
1151
1141
7.A91 ~7
41,156.19
,00
41,156.19
,00 X ,00, .00
41,156,19 X ,06,_---!.!.469.31
, 00 X ' IS, , 00
1111 2,469,31
AHOUNT PAID
2,469,31
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
'rOTAL DUE
. IF PAID AFTER DATE INDICATED, SEE REVERSF.
fOR CALCULATION OF AOOITIO~AL INTEREST,
2,469,31
,00
,00
,00
I IF TOTAL DUE IS LESS THAN .', NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "C~EDlT" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. I
,I'
I
'\'11' '
REIERVATlONI E.t.t.. of dlCld.nt. dying on or blfor. D.celt., 12, l,aZ ~~ If any future Int.r..t In thl I.t.t, I. trln.flrr.d'
In Po.....lon or .nJov..nt ~o Cia.. . (col1.,.r,l) bun.flelarl.. of thl dlc.d.nt after thl IMPlrttlon of ftny "'It. for
llf. or for v..r., thl Co..onw"lth hlr.by .Mpr...lv r...rv.. thl riUht to apprall' and ...... tran,f.r Inh.rltlno. T'Mle
It the llwful el... I (oo11",re1) rat. on any .uch future Int.r.,t.
P\MIPOSE Of
HOTICEl To fulfill thl r.qulr...nt. 0' Slot Ion 21~O of t~. Inherlt_nc. Ind Elt.t. TIM Aot, Act 22 of 1991. 72 P,S.
Stotlon 2140,
PAVHEHTI Dtt.ch thl top portion 0' thl. Hotlcl and lub.lt with your p.~..nt to thl R.gl,t,r 0' Willi printed on thl rlv.r.. .Id..
--H,k, chICk or .0nIY ordor PIYobl' to. REOISTER OF MILLS, AOEHT
All Ply-.nt. rlcllvld .h,ll flr.t bt applied to any inttr..t which .ay b, dut with any r"lind,r tpplJ,d to th_ tlX.
REf UNO (CR)1 A r.fund of . taw or.dlt, which wa. not r.qua.tld on the T.~ Rlturn, ..y b, r.quI.t.d by cOlplttlng an "Appllcltlon
for R.fund of Ptnn,vlll,"I, Jon.rlttncl and Eltata rlw" (REY-1SiS), Applications .r. avallabl, tit tho 0"101
of tM RI.hter of N11l1, any of, the ZS Rlv,nut Olltriot Offlc.., or by oalllo" th. ,plolat Z".hour
'"IN.rlng ..rvl01 nulb.rM for for.. ord,rlngl In Plnn,ylvlnt, 1-IOD-562-2050, out,ldo Plnn,vlv.nla and
within 10011 HarriSburg .r.. (711) 187-8094, TOOl (717) 772-Z2SZ (H..rlng I.p~lr.d Only),
OBJECTIONS1 Any party In Intor..t not I,tl,flld with the .ppr.I....nt, 1110Mlnc. cr dl.allowlnc. of d.duotlon., or ......R.nt
of t'M (Including dl.count or Int.r..t) .. thOMn on thl. Motlc. .u.t obj.ot within .Ixtv (60) dlY. of r,cllpt of
thlt Noth. bYI
--wrIU.n prot..t to th. PA O.p.rtR.nt of R.v.nuI, Bo.rd of App.ttll, Olpt. 281021, HarrhburG, ,PA 17121-1021, OR
.-.l.otlon to h.vI thl Rltt.r dlt.rRln.d .t lud!t of thl account of thl p.r.o",l r.pr..lnt.tlvl, OR
.-'PPI.I to thl Orphan.' Court,
ADIUN
IllRATlVE
COlltIl!CTlOHS ,
INlERESl'
FlOtUtl .rror. dl'Dov.r.d on thl. ........nt .hould bl .ddr....d In writing tOI PA DIP,rt..nt of RIV.nut,
Bur.au of Indlvlrlu.l T.x", ATTNI Po.t A.....R.nt R.vl.w Unit, n.pt. 210601, H.rrl.burg, PA 17121-0601
Phon. (111) 71'-6505. S.. p.a. S of the bookl.t "In.truetlon. for Inh.rltant' TIM R.turn for. R..ld,nt
OIe'dlnt" (REV-IS01) for .n 'Mplln,tlon of BOIlnl.tratlv.lv corr.at,bl. .rrer.,
If any t'M due Is plld within thr,. (3) oal.nd.r lonth. 6ft.r the dle.d.nt', d.,th, . flv. Plrc.nt (SX) dl.ccunt of
thl tile p.ld It allowed.
Int.r..t Is charg.d b.,lnnlng with flr.t d.y of d.llnqulnoy, or nln. (9) .onthl .nd on. (1) d.y froR the dat~ of
dI,th, to thl dati of Ply..nt. T.x.. which b.o... d.llnqutnt blfor. J.nu.rv I, 19&2 hl,r Int.r..t It thl ratl of
.lx (6X) perolnt p.r Innu. a.loul.t.d at . d,lly rltl of ,00016~, All tIXI. which bloa.. dtllnqu.nt on end aft.r
JtnUlry 1, 1912 will bllr Intlr..t ,t . r.t. which Mill v,ry fro. ettlndlr y..r to oal.ndar y..r with thlt rltl
announcldby thl PA n.p.rt..nt of RIVI.,U.. Th. applleabl. Int.re.t r.te. fnr 1912 through 199~ .r"
DISCOUNl.
t'.!!: Int.r..t Rite D.llv In1"..t Factor !!!r Int"..t RIlt. nllly Int"ut Flcter
1911 lOX .000541 1987 9X ,OOOI~7
1915 I6X .ooma 1911-1991 IIX ,OOasOI
191. IIX ,ooom 1991 9X .0001~7
19Ia UX ,0005\6 I99S-I99~ 7X ,000192
1916 lOX ,000211 199\ 9X ,OO02~7
-"Interlat II c.lcul.ted .. followlI
INTEREIT . IALANCE OF TAX UHPAID X NUHIER OF DAYS OELIHQUEHT K DAILY INTEREST FACTOR
--Anv Notlel 1.lued Iftlr the tlx b.eo... dellnqu,nt will r~flect an 1ntere.t cllculltlon to flft"n CIS) dlVI
b.yond the dati of the .......tnt, If plvR.nt I. ..de ,ft.r the Int.r..t eOlputltlon d.te .hawn on the
Notice, Iddltlonal Int,,"t MI.t b. c.lcul.t.d.