HomeMy WebLinkAbout95-00618
I)ETITION I"OR PRonATE Ulld GRANT 010' LETfERS
No, , ~/- 9S-(P/~
To:
&'<1'1'0/
<1/.<0 known as
JOSEPIUlliKOVICIl
Regl.ler ol Wills lor Ihe
, Det'l'ased, Coonly ol CUMBERLAND In the
Sodal &cllrlly No, 165-26-5032 COlllmonweaUh ol Pennsylvania
The pellllon ol Ihe nnderslgned re.peellully repre.enls thai:
Your pelllloner(s), who Is/are 18 years ol age or older anlhe execut RIX
Inlhe last will ol the above dccedenl, dOled
and codlell(s) doled
named
MA V R, 19..1!1.-
(slale relevant clrcumslances, e.,. renunciation. death or CJl:tcUlor t cIC.)
Decendent was domiciled at death In CUMBERLAND County, Pennsylvania, with
I' IS last lamlly or principal r~!~'iOOlfbsiG~8, W~'lij~f&~R'2~tOWNSHIP, PA
(list streett number and munclpalllY)
Decendenl, then 64 years ol age, died JULY 26 ,19 95
at LEWISTOWN HOSPITAL. LEWISTOWN. MIFFLIN COUNTY. PENNSYLVANIA .
Except as lollows, decedent did not marry, was 1I0t divorced and did not have a child born or adopted
arter execullon ol the will ollered lor probate; was nol the victim ol a killing and was never adjudicated
Incompetent:
Decendent at death owned properlY wllh estimated values as lollows:
(Ir domiciled In Po.) All personal property
(Ir not domiciled In Po.) Personal property In Pennsylvania
(Ir not domiciled In Po.) Personal properly In Counly
Value of real estate In Pennsylvania
slluated as lollows:
$ 300,000,00
$
$
$
WHEREFORE, pelllloner(s) respectlully refl:ues~ the Jlfobate ol the last will and eodlcll(s)
presented herewllh and the grant ol lellers T ST NTARY
(Iestamentaryj administration c.I.a.; administration d.b,n.c.l.a.)
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A. CEKOVICH
6996 WERTZVILLE ROAY
MECHANICSBURG, PA 7055
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF CUMBERLAND
The petilioner(s) above-named swear(s) or affirm(s) that the statements In the foregoing petition are
lrue and correct to Ihe best ol the knowledge and bellel ol petltloner(s) and that as personal represen-
lative(s) ol Ihe above decedent pelltloner(s) will well and truly administer the estate according 10 law.
Sworn to ~r arnrll1~'STAnd subscribed 0 -4-1;> ~ /,Jw..2( ~
belore me tillS d~ ol X- ~
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C. LEWIS Rl'g/sler ~
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No. 21 - 95 . lil!!
Eslule of
, Deceased
JOBIll'II CI!KUYlCII
DEClum 0.' IIIUmA'I'E AND WIANT ()It' U:rl'l~RS
~~
ANI) NOW AUGUST 111, ____,___ ly~L, III cUllIlderalloll ol the pellllon 011
Ihe reverse aide hereol, anllllaclUry I,wlll IIIIVIIl, heellllftlellled hclUfe file,
IT IS DI!ClUlUl) lhallhe IlIllflllntlll(a) dnlrll MAY n. 19711
described therelll be Rdfllllled 10 Ilfllhale And llIed ul rrcurd Ralhe InRI will ol .IO!lF.PH
CHKOVICII
and tellers THBTAMIiliI.tlliL-_
are hereby grallledlll JIWi...JL-llIlKllY1CII
~ ;&vrJt&d aA"(~ r!J.~f!ItN.J
ctrdutZ ChL III !f; 'I ,
7fll4rt? il~Jthf)mGli-&1'
R"II'" or 11I1 'T7
MARY C. LEWIS
"llllS
270.00
15.DO
Probate, tenera, Ille. ,."..", $
Short Certlncalca( !; ,..,...." $
Renunciation ........... I . . . I S
X-~age J.DO
JCP $ ~.OO
TOTAL _ $ 293 00
Filed '0 ..~.U.q~~!.t1.~,. .1.~~~......... ,-,..
JOliN M. EAKIN 06351
Al1'ORNUY (Sup, CI, I,D. No,)
HARKET SQUARE BUILDING
ME"UANT('SB"RC" DA 17QSS
ADDRess
717-766-3172
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MaIled lettors an ardor to attorney on 8-18-95.
:!;-
I)ETITION FOR I)ROBA TE and GRANT OF LEITERS
\
h:'itoll' of .,.)(':.r 1'.11
<lIse, kllllll'lI us
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No,
To:
21-9~-61B
Register nf Wjlls lor Ihe
. /)"""<I,\w/, Coumy ol \' v ,"11 .'1 ,I,u,) In Ihe
SlIdul .\'rcllrl',I' No, 1(,. ~ . 2& ')',,\.... Commonwealth ol Pennsylvania
The pelhion 01' Ihe undersigned respccll'nlly rcpresems Ihal:
Your pelilloner(s). who is/arc IH years of age or older alllhe execut 0"
in I he lasl will 01' I hc above decedelll. dOled ~ fll/ r
and codlcll(s) dilled ~
named
.19~
l'IOIC rc:IC\'Onl c1rCllItl\lanl'C", C.lI. rl'nUnclnllon. dl'alh or ('\CCUIOr, CIC.)
DecendclIl was domiciled III dcalh in <! ....", \, I.' \ t." ,I County, Pennsylvania, with
h iR Ins 1 ramil)' or principal residence at {r. 9tj/J IUi..... i~ PH.. It.' (1")1)
f\'l(\ItJ'iVl(~/h'Jn-_ ( S"l,.vtn <,">,.'I,.Jt\... 7",1"))
(Ii~l \IU.'1.'I. number and 1I111ndpalil)')
':' h ,JVLl
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Deccndenl.lhen I _ )'Ca~s ol age, died
al l-t'Jl..I':.l_~~. ,"
Except as I'ollows. deccdem did uOlmarry, was not <!Ivorced and did nol have a child born or adopted
oller execution ol Ihe will ol'lercd lor probate; was notlhe victim ol a killing and was never adJudicated
Incompclenl: .'1) I il
Decendenl 01 dealh owned properlY wilh estimaled values as lollows:
(If domiciled in Po,) All personal properl)'
(II' not dOll1iciled in Po,) Personai properly in Pennsylvania
(II' nol domiciled in Po,) Personal properlY in Counly
Vllh.c ol real cslme in Pennsylvania
silUmcd as I'ollows: ,;" II
/
,19 (1 D
s
s
s
s
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WHEREFORE. pClilioncr(s) respecll'ulI)' rc~ue5l(s) Ihe probale ol the last will and codicil(s)
presemed herewilh and Ihe gram olleHers " r /) ,),~, "I~ M ,Ir/{) ill jJ t5 AJ c ~ () ,
.
Ilwrnn,
11l'\lamcnlnr)': adlllilli\lrnlinn c.l.n.: admlnistrallon d.h.n.c.t.a.)
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NI:7v.J c.... "",ncft....,'....) PH ,..,tJ'7o
OA TH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF I)ENNSYLVANIA } tlS
COUNTY OF Cunberland
The pClilioncrls' above-named swearls) or affirm(s) thaI Ihe slatClI1elllS In Ihe loregoing petition are
Irue and eurl'eel 10 Ihe hesl ul' Ihe knuwlcdge and helieI' ol petilioner(s) and thaI as personal represen-
IlHlvel') uf Ihe ahove deeedelll I'ctllioner(s, will 'cIlllnd Irllly admini5ler the estate according 10 law.
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beforc lI1e Ihl, --'L____ dijl; ol
qffiJ%1e:~tilzlM4l,.j?J~~ f.j
Mary fl. Lewis 1I<'I:i.I'/('r
No. __ ~1-'J'i-r.llI
1~lIh.11! or
JOlloph CokovJch
I Deceased
ImClum 0.' 1'lt01IA'I'E ANI) fiRANT 0.' ..ETTERS
^NI> NOW __~.':obor II, 1'1~, In con.lderatlon ol the petlllon on
Ihe reverie II~e herenl, .11l1.lllclnry 11Innl IlIIvlllH been f1rc.ented belore me,
IT ISI>IlCIU!1!I) thlltlhe 1IIIIIIIIl1cnl(.) daled May B,1974
de.crlbed Ihereln be lI~mllted to .nnllllte IInd riled nl record a. Ihe laS! will III -""
Josoph Cokov1ch
and I.eltm -^"nin.t.u,tmJ.aJLD.Jl...N&.LA.
are hereby ararlled In 1 rono C. Cokov ieh
. 1J1flh.-A. (;... iLMdSI'.4l/,JJ{,u,"1~
........--~11I.. of Will. Mary C. Lewis . -, (J
I'IlIlS
Probllle, Lelleu, l11e, ",."".
Shnll CelllOcale.( 0) . , . . , , , , , .
Renunciation............... .
x-Pages 0
JCP
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^TTORNEY (SUP, Ct, \,D, No,)
0&$5/
$..25.00.-
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TOTAl. _ S -0-
october. 11,1996 30.00
...................................
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PHONE
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Moiled Letters and Order to Attorney on 10-1~-96
.
21 - 95 - 618
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I,An'1' WlL), AND 'l'gS'I' AMgN1' OF JOm~PII egKOVICII
I, JOImPII OEKOVICII, of tho 'I'uwnllhip of Snvor Spring, County
of Cumberland and State of Pennsylvania, boinl~ of sound and dio-
pos ing mind, memory and undoratand ing, do make, publish and declare
this my Laat Will and 'l'estament, hereby revoking and making void
any and all prior Wills by me at any time heretofore made.
1.
I direct the payment of all my just debts and funeral expenses
as soon after my decease as the same can conveniently be done.
2.
All the rest, residue and remainder of my estate, of whatso-
ever nature and wheresoever situate, real, personal and mixed, I
give, devise and bequeath to my wife, Jean A. Cekovich, absolutely
and in fee simple.
3.
In the event my wife should predecease me or should die within
thirty (30) days from the date of my death, I give, devise and be-
queath my entire estate to my children in equal shares.
4.
I nominate, constitute and appoint Farmers Trust Company, of
Carlisle, Pennsylvania, to be the guardian of the estate of any of
my children who are not of age on the date of my death, and direct
that said guardian in its sole discretion shall apply principal as
well as interest for the maintenance, education and support of
such child or children when the same is in their best interest with-
out the necessity of petitioning the Orphans' Court for permission
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21 - 95 - 618
REGISTEH 01" WILLS 01<' CUMBERLAND COUNT\'
OATH OF SUIISCHIDING WITNESS
J RDOERT STAUFFER and GLADYS P DEAN
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(ellchj a subscribing wltlless to Ihe will presented herewllh, (cud.) being duly qualified aceordlng to
law, depose(s) and say(.) that THEY WERE presenl and saw
JDSEPH CEKOVICH
the testatDR , sign the same and that THE Y signed as a witness at the
request ol testal OR In I. I S presence and~ln the ence ol each other) (In the presence ol the
other subserlblng wltness(es)),
Sworn to or affirmed and subscribed belore
me this 15TH
Ln
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(Address)
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REGISTER OF WILLS OF COUNTY
..:: OATH OF NON.SUBSCRIBlNG WITNESS
<.) ii.' 1,11"'\ '. ~
tv 0: 0\ ~ 5
c: 00
(each). a subscriber hereto, (each) being duly qualified accor'.!JP 10 law, depose(s) and say(s) that
lamlllar with the slgn~re ol
./ , codicil
the subscribing wlt~es to) the will presented herewith and
/ codicil
elleves the signature on the will is In the handwriting ol
presenled herewith and that
testal
that
teslat
and subscribed belore
day ol
19_
(Address)
/
Rl'glsler
(Nail/e)
(Address)
In Re Bslale of
To the Register ol Wills ol
The underslaned
Josoph Cokovieh
Cumberland
children
RENUNCIATION
21-1J5-lilB
deceased.
County, Pennsylvania,
ol
the above decedenl, hereby renounce(s) the right to administer the estate and respcctlully ask(s) thaI Lellers
of Administration
be Issued to
WITNESS
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d.b.n.e.t.a.
Irene C. Cekovich
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hand Ihls --1!l day ol
O,d~I&,19.iL-.
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(51In8Iure)
Nicholas J. Cokovieh
8 Briarwood Court
Mechanicsburg, PA 17055
(Addres.)
(
Deborah A. Moyer
365 Laurelwood Drive
Lebanon. PA 17042
(Addres.)
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Cynthia J. Barnes
255 Austin Drive
Grantville, PA 17018
(Addres.)
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
will No.
2195-0618
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
AUGUST 14, 1995 :
~
Address
DEBORAH A. MOYER
59 GLENDALE DRIVE, MECHANICSBURG, PA 17055
B BRIARWOOD COURT, MECHANICSBURG, PA 17055
1428 MAPLEWOOD, NEW CUMBERLAND. PA 17070
365 LAURELWOOD DRIVE, LEBANON, PA 17042
t 'D~-a~:f~~7L'"
JOSEPH CEKOVICH
NICHOLAS J. CEKOVICH
IRENE C. CEKOVICH
CYNTHIA BARNES
255 AUSTIN DRIVE, GRANTVILLE. PA 17028
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except
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5ig at re
Name John M. Eakin
Date:~f~17.J
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Address Market Square BuildinR
MechanicaburR, PA 17055
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Telephone (717) 766-3172
Capacity:
Personal Representative
X Counsel for personal
representative
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'OR DAIIS 0' DIA'H Ann 12/31/" CHICK HIRI
I' A SPOUSAL
povnn CRlDIT IS CLAIMID Ll
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21 1995 618
COUNtY,COOE YEAR NUMBER
OI(l[lW'HOM'1 r A 0 I"
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
COMMOHW\AlHt Of PlNN5VlVAHIA
Dr,A, MftH 01 UYfNUf
om 11060 I
~I~~~.I~~U~~O,'A !!,n OlIO'
N '10 HAMf IIA . IU. AND MtOOH lt~t IAII
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~1L1\ID'.1!:.lu Joaepll '_"___"__~'_' """"""__,,,.. 6996 Wertzville Road
IoOC1Al IofCU.lt' HUMin DAti 01 OIA'H . DAti Of III'1l MechaniCBbU. rg. PA 17055
- - 2 July_1!!...I9-'l ..1!!!.r....-3JJJJl.1.! ~,., Cumberland
I" Aml(Ultlluhl.IUO l'Oul. 1"."'111"'1', Ilut .um""WIII"'''.'1 lOClAl llCUIIIY NUMIII AMOUNt I.CIIYID jUt INIoIIUCIlONSI
Jea A Ceko ich 165-26-6101
rn 1. Original Rlllur" 0 2. Supplemental Return
o .c. limited Ellote 0 .co. future Inle,..t Compromhe
Ifor dal.. of dloth oher 12.12.82)
ua 6. Oecedenl Died Te.lote 0 7. Oec.denl Malnlalned a living TrUll
(Attach copy of Willi (Atloch copy of TluII)
ALl. CORRlSPONDINCI AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. '
AM COMPllTt MAIliNG ADORU
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John M. Eakin E. uire
tlUPHONt NUMI"
717 766-3172
03,
1'95,
R.malndel Relurn
('01 dol.. 01 dealh prlol to 12.13.821
federal E,'ote TOlll Reluln Required
_ 8. Total Number of Safe Oepo.it 80...
Market Square Building
Mechanicsburg, PA ~55
(1)
(21....J.O...llJ1O..00
1 3 I ..31ll.-50CUln
141
151 ...ll2..W. 82
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(I B)
(19)
(201
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1121 568,777.41
(131
(141 -56
Check here if you arc rcqucsting a .elund of YOUI oycrpayment.
19) -19..B9O""'40
(101 124,765.01
(151 568.777.41
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III
a:
1. Real E.lato (Schedule A)
2. Stock. and Bonds (Schedule B)
3. Clo.ely Held Slock/Parlnellhlp Intellll ISchedule C)
A. MOllgoges and Not.. Recelvoblo (Schedule 01
5. Co.h, Bonk Oopo.lIs & Miscellaneous P.nonal Plop.rty
IS<hedule EI
6. Jointly Own.d Property (Schodule F)
7, ',cn"er. (S<hedule GI(S<hedule II
8. Total Glon AIIIlIs (tolalllne. 1.7)
9. Funeral Exp.nses, Adminlslrotive Co.I., Miscellaneous
Exp.n.o. (Schedule H)
10. Deb.., Mortgogo L1abllille., lien. (Sch.dulo I)
11. Total Deduction. (tolallln.. 9 & 10)
12. N.I Valuo 0' E,lol. 11Ine 8 minu. Line 11)
13. Charlloblo and Governmental B.qu.... (Schedul. J)
,.c. Not Valuo Sub lei 10 Tax (lIn. 12 mlnu. L1no 131
15. Spou.ol T,onsfe,. (fol dolll of dealh aftlll 6.30.941
SIlO Instluctlons fOl Applicable Percenlag. on Reve".
Side. (Include yalues flam Sch.dul. K 01 Schedule M.)
16. Amaunl of LIne 14 'olllablo al 6% role
(Include values from Schedule K 01 Schedule M.I
17. Amounl of LIne 14 laxabl. 01 15% 1010
(Include values from Schedule K 01 Schedule M.I
18. Principal to" due (Add tax from L1nll 15, 16 and 17.)
19. Credlls Spousal Poverty Credit P,lo, Paym.n..
)C .06.
)C .15 II
Ditcounl
Inlerlll
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o
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+ +
20. If line 1911 9roat.r rhan line 18. onlllllh. diffe,enc. on lIno 20. This I. the OVERPAYMENT.
aD
21. If lIn. 18 I. gleater than line 19. onler Ih. diffe,enc. an lIn. 21. Thlt I. the TAX OUE.
A. Enter rhe lnt.'ott on Ihe balance due on lIn. 21A.
B. Enter Ih. lotol of Line 21 and 21A on line 21B. Thl.1t Iho BALANCE DUE.
Make Check Payable tal Regll'er of WlII., Agent
I:;, ,~' 8E SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH
Under penalll.. of pllIjUlY, I d.c1ole thai I hoye.xomlnod thl. lelurn, Including accompanying tchedul.. and .Iolemenlt, and 10 th. b..1 of my knowledg. and bell.f.
If I. true, COI,.ct and compl'I.. I declar. that 011 real ellale has bllln repoII.er 01 tlue market value. O.c1alal/on of preporlll olher than Iho penonal r.pre'lnlollve is
bo on alllnformallon of which preparer hat any knowledge.
ONAt If 0' PUSON IU' SII OR filiNG RltUIN AOOIUS DATE
, ,
:/.i R nicsburl!. PA 17055 CJ '-1-.:::/- 9?
Rf,RUtNtAIlYt AOOIUS OAjtt /l /._ /!,.!"
Market Square Building, Mechanicsburg, PA 17055 __~" ~
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Act '48 of 1994 provide. for the reduction of the tax rate.lmpo.ed on the net value of trande,. to or for
the u.e of the .pou.e. The rote. a. pre.crlbed by the .tatute will bel
e 3% (.03) will be applicable for e.tote. of decedenll dying on or after 7/1/94 and before 1/1/96
e 2% (.02) will be applicable for e.tote. of decedenll dying on or after 1/1/96 and before 1/1/97
e 1% (.01) will be applicable for e.tate. of decedenll dying on or after 1/1/97 and before 1/1/98
e Spou.al tronder. occu"lng on or after 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (.....) IN THE APPROPRIATE BLOCKS.
',^. n. ,', ,.:,~
YES NO
1. Did decedent make a transfer and:
a. retain the use or Income of the property transferred, .......................................................
b. retain the right to designate who shall use the property transferred or its Income, ...............
II
II
c. retain a reversionary Interest; or ...................................................................................
II
d. receive the promise for life of either payments, benefIts or core' .......................................
2. If death occurred on or before December 12, 19B2, did decedent within two years preceding
death transfer property without receiving adequate consideration' If death occurred after
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate consideration' ........ to................ ........................ ........,... to.. ............... ........to. .......
II
3. Old decedent own an 'In trust for', bank account at his or her death"'...................................,
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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01',15011" I".' .
COMMONwrAlTH Of 'fNNinVANIA
INHUltANCr TAX UfUIN
_UIOfN1' OfCfDfN'
SCHEDULE B
STOCKS AND BONDS
I TATI OP
aiR
Joseph Cekovich
21 - 95 - 61B
(All proportv lolnllv-ownod wllh Right 0' Survlvorohlp mu.t bo dl..lo.od on Schodulo P.)
ITEM
NUMBER DESCRIPTION
1. 2 shares - Wonder Why, Inc. being all the stock issued for
the corporation which owned license R14152 issued
by the Pennsylvania Liquor Control Board and which
operated a bar in leased premises at
R.D. 4. Lewistown, PA. See attached appraisal $10,000.00
VALUE AT DATE
OF DEATH
TOTAL Also ent.r on line 2, ReeD Itulotlo"
(I( more space i, n..ded, insert additional sh..ts of lame size.)
510.000.00
11lMlClHI
17171_"
.
ALFRED L WHITCOMB
PUBLIC ACCIlUfjTAN!
omca,QW,MAlfjIT,
_~""llllllI
January 4, 1996
John M. Eakin, Esq.
Market Square Building
Mechanicsburg, Pa 17055
Dear John;
At your request I have reviewed the records of Wonder Why,
Inc. to determine the value of Wonder Why, Inc. Stock as of
the date of death of Joseph Cekovich.
In my opinion, the value of the stock in Wonder Why, Inc. as
of July 26, 1995 is $10,000.
The only asset in the corporation is the Liquor License.
If you need any additional information please don't hesitate
to let me know.
sincere1CJb-~
~L. Whitcomb EA
ME""'"
PENN8Y1. YANIIo IIllClITY OF PU8lJC ACCOUNT AHTlI
NATIONAL IIOCIETY OF PUBUC ACCOUNTANTII
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.IV.I~D6 IX. II Uj
COMMONWEALTH Of PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE "C-:!"
PARTNERSHIP
INTEREST REPORT
UtATlfo.
Joseph Cekovleh
PIli NUMBER
21 - 95 - 61B
I. Nomo of PortnOllhlp ___CllkllVic_MobilILJlomILCourt fedora I I, 0, Numbor 21-21061.02
lA, por form 1065)
Add,o.. _82J.indILDriv.lL.__________,______ Dolo Bu,lno.. Commoncod .JunlL.2..9---1979
H..hnnl caburg.JA ..l1.o55
Bu.lne" Adlvlty-Hohf 1 P. hnmp. rnllrt
2, Clo..lllcollon of Portno"hlp: Gilaonorol OUmltod OOthor
Oecedent was a general__ partner. If decedent wa. a IImll.d partner, provldelnltlallnvlltment S N/A
3,
PARTNER'S NAMES
,. OF INCOME
,. 0' OWNERSHIP
SALARY
BALANCE 0'
CAPIl AL ACCOUNT
A, Fol i ~ekov.i.
8,
____50______ ,----5
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-----lion p
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D,
4, ElIlmolod Voluo of docodonl',lnloro'l: S 387 .500.00
5. Amount and type of partnershIp Indebtedne" to decedenl at date of death: S None
6. Was there ilf. Insurance payable, upon Ihe dealh of deCldent, to ,he pannershlp' Dy" ~No
If yes, Cash Surrender Value: S Net proceeds payable: S
Ownor of Policy:
7. Wos there a wrltt.n partnership agreement in eHed at ,he lime of the decedent's death' Dyes ~No
If yes, anech copy of ogreemenl.
8. Old the partnershIp have an lntere.t In ony olher pannenhips or corporation' Dy" [!I No
If yes, report the neeenary Information on a separotu sheet, Including Schedule "e.1" or "C.2" for each interest.
9 Old the deced.nl's Inlereslln the pannenhlp chongeln Ihe year before death If the dote of death was on or after 12/13/82 or If death occurred
prior 10 12113'02 In Iho 1011 Iwo yoon' OYo, liilNo
If yes, explain:
10, Woo Iho docodonl rololod loony of tho olhor porinou' gyo, ONo
If yo., o'ploln: The partners were brothers
11. Was the partnenhlp dluolvld or liquidated after decedent's death' Dyes ~No
If yes, report all the related Information, including copies of ,he Sol.. Agreement and/or Settlement Sheet.
12, Woo tho decodonl', ,lock ,old' OYo. rnNo
If yet, provide 0 copy of ,h. ogr.ement of sol., etc.
13. Pleoll submIt the following Information:
A. A detaIled description showing the method of computalIon utilized In the valuallon of the decedent'alnt""t.
B. Complete copies of flnandal statemenl. or complete copl.s of ..he federal Tax Returns (Form 1065) far the year of death and 4 preceding years.
C. If th. Company owned Real Estate, furnish a II,. showing ,he complete oddreu/.. and estlmaled FaIr Market Value/s. If Real Eltate
Appraisals have been s.cured, please attach copl...
14, ALL OTHER INFORMATION RELATIVE TO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPANY THIS
SCHEDULE.
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STATE CERTIFIED APPRAISER
5681 CREEKVIEW ROAD
MECHANICSBURG, PA 17055
(717)763-1994
NARRATIVE APPltAlSAL REPORT
82 Linda Drive
Mechanicsburg
Cumberland COUDty
Silver Spring Township
Pennsylvania
Prepared for:
Jean Cekovich
6996 Wertzville Road
Mechanicsburg, Pa 17055
Prepared by:
A. Larry Cavallucci, CA-R, CBC
Real Eslate Associate Broker/Appraiser/Consultant
AS OF: July 26, 1995
Inspection Date: OClober 4, 1995
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STATE CERTIFIED APPRAIStR
5601 CREEKVIEW ROAD
MECHANICSBURG, PA 17055
(717)763'1994
October 20,1995
Mrs, Jean Cekovlch
6996 Wertzville Road
Meehanlesburg, Pa 17055
Ill: Appraisal of Real Estate Situate:
82 Linda Drive
MeehWlicsburg, PennsylvWlla
Cumberland County, Silver Spring Township
Dear Mrs. Cekovleh:
Pursuant to and in accordance with your request for an Appraisal oCthe Real
Eslnte listed above, bnsed on current Fair Mnrket Value, I hereby certify that I have
viewed, by a personal visit, the subject site Wld improvements, Wld my accompWlying
Report contains my Wlalysis, information rcgnrdlng the data gathered, Wld final
conclusions.
This Report Is consldcrcd a Complcte Summary Rcport in aecordWlce with the
Uniform StWldnrds of Professional Appraisal/Practice,
This Report contains a tolnl of jQ pages, from the front cover to the second
page of the Appraiser's Qualifications, including sectional pages, Wld must remain intact
for validity.
After full Wlalysis and consideration of all available and pertinent data, it is my
professional and qualified opinion that the current Estimated Fair Market Value oCthe
subject property, ns of July 26,1995 (date of death - Joseph Cekovich), wns:
SEVEN HUNDRED SEVENTY FIVE THOUSAND DOLLARS
($775,000)
Respectfully submitted,
pf~4~
A. L~RR~ V ALLUCCI, CA-R, CBC
Rent Eslnte Associate Broker/ Apprniser/Consullnnt
Enclosures
REGIONAL DATA
The capital city Region, of which Harrisburg is a part, is
comprised of the Harrisburg SMSA (standard Metropolitan statistical
Area) which includes Cumberland, Dauphin, and Perry counties as the
Tri-County Region.
It is located in the Southeastern part of central Pennsylvania
along the Pennsylvania Turnpike, 100 miles northwest of Philadelphia,
and 200 miles east of pittsburgh. It is also only 70 miles from
Baltimore, and 120 miles from Washington, D.C. to the south.
Interstate Routes 81 and B3 also run through the Region, as does
u.s. Routes 11 & 15, and 22, which makes the Harrisburg Metropolitan
Area very accessible by an excellent highway system from all
directions. other contiguous states such as New York, New Jersey, and
ohio are also easily accessible.
The population of the Harrisburg SMSA, according to the 1990
count by the u.s. Bureau of Census, was 474,240, up from the 1980
count of 447,660, showing a steady increase in population since then.
The Region covers 1,625 square miles and is traversed by the Juniata
and susquehanna Rivers which are fed by many tributaries originating
from various mountain ranges crossing the Region.
The Region contains a widely diversified economic base with a
good balance of agricultural, governmental, industrial,
manufacturing, retail, service and trade industry with the state
Capitol and the u.s. Navy Supply Depot in Mechanicsburg, Hampden
Township, being the two largest employers. The Region is listed as
being 12th in the United States in per capita income.
,
The area is served by the Harrisburg International Airport and
the recently renovated Harrisburg Transportation Center located one
block from the state Capitol in Center city Harrisburg providing both
bus and train transportation.
Hershey, Pa., located just 12 miles from Harrisburg, is located
in the Region, and is the home of the HersheyPark Amusement and Theme
Park, the Hershey Medical center, being affiliated with Penn state
University, and well known as a top medical research facility.
Also located in the Region is the Farm show Arena in Harrisburg,
the Harrisburg Community College, a large Penn state University
extension campus in Middletown, Messiah College in Grantham, and
Dickinson College and Law School in Carlisle.
The Region enjoys one of the most affordable areas in the
Country for housing and other basic necessities, while enjoying one
of the highest employment rates as well, due to its diversion in
industry and skills.
The diversified, sound employment and economic base provides the
Region with an excellent long range view of growth and stability.
,
NEWIIIIOlUlOOl) nATA
The subJecl properly Is localcd In Sliver Spring Township, Cumberland Counly,
in a Iyplcally mix of suburllllnund ruml propcrtics, Including a significant amounl of
furmland und undcveloped lund, The lund should remuinus such lor some lime. There is
no sewer and wuler in Ihe genernlarea, und none planned, us was verified by Township
officials, The overall zoning plan for Ihe Township was jusl changed, based on a Ihree-
year sludy by a Lancasler linn. In facl, zoning maps alld ordinances are slillnol available
to the general public. The information regarding both contained in this Report for the
subject property are excerpls provided by the Township to Ihis Apprniser as a courtesy.
The area has a low density populatiou, In fact, the Census Tract for this particular
municipality is also shared by the neighboring Middlesex Towuship to the west.
The municipality has average sub-division and land development activity. A copy
of the 1990 Annual Report from the County Planning Commission is also provided,
The following information is provided from the Census of Population and
!'!ousing Summnry, dated 199D:
Total Housing Units 3,254
Home Medinn Value $92,000
Population 8,3li9
Projected Populntion - year 2000 9,447
Fnmilles 2,449
Silver Spring Township is situated near major nrens such ns Harrisburg and Camp
Hill to the east, Mechanicsburg to the south, nnd Cnrlisle to the west. Some large
cmployers in the general Harrisburg aren include the Navy Pnrts Supply Depol, Carlisle
War College, AMP, the I'n Slnte govcrnmcnt, Rite Aid, Masland Carpets, clc.
r
Mnjor routes close-by nre Routes 81, 83, II-S, nnd the JIll Turnpike. '1111s nrcn Is
known for Its trucking Induslry, especllllly between Mechnnlcsburg IInd Cnrllsle, with the
hlghwny cOlU1ectlons being II mllln renson,
There is a vnrlcty ofnmenllies in the nren,lneluding Hershey, Jln, with
Hersheypnrk Arcnn nnd Jlnrk. A good amount of cultural events tnkc pi nee In the nren,
with plnys and shows in severalthcntcrs, with Allenberry Thenter being one prominent
nnme in Bolling Springs.
Sporting events include the Hnrrisburg Senntors, a ^A baseballtcam, the Farm
Show, and other attractions,
,
TIII~ Suu.mCT SITE
The subjeel sile Is loeuled olTlhe Werl,,-ville Rllud,lllherwise known us Roule
944, on Llndu Drive, in Silver Sprlnll Township,
SIZE: The sile contuins upprllximutely 15.46 ucres on the eusl side of Lindu Drive, und Is
(J II /1"'7
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furlher described inlhe ulluehed Deed Dook 35-0, palle 248, duted A, gU5I,6.-1-')91. The
Consideralion ullhe lime wus $100,000, and held inlhe numes of Joseph und Ell
Cekovieh. Joseph Cekovich is Ihe deceused husbund of Jean Cekovich, the Clienl. Eli
Cekovich is Ihe deceused's brolher, und parI owner inlhe purk, by Deed,
SHAPE: The Iract is somewhal irregular, and is shown in the Tax Map provided us part
of this Reporl. There arc basically three individual seclions, wilh no access belweenlhe
sections. There arc separate entrance ways alonll a private road off Linda Drive.
TOl>OGRAI>HY: The site is moslly levcllo slighlly rolling, like mosl oflhe land in
Ihis general area, mosl of which is farmland. There is a wooded section 10 the rear of Ihe
lust seclion,
MAIN IMl>ROVEMENTS: There is a 22' x 52' concrete block building in the middle
section, and has 3 Ilarage bays, an open area, and a laundry facility on the left-hand side
of the building. The total square footage of the buildinbg is 1144 square feel. AIOO
square foot shed is also in this area, Doth arc Iistcd as having 25% and 40% physical
depreciation respectively,
A long one-car sinllle lane runs along the lower section oflhe tract on the Tax Map,
with the separate accesses off this lane to the left. The strcet areas or lanes to the sections
arc macadam, with some narrow street walks in the middle section oflhe park. Several
overhead lights are located in the park.
I'AD UESCIUl'TION: Due llIoslly tolhe Iny-onloflhe pnds, the lopogrophy, severnl
woodcd nrens bctweenlhe Ihree seclions, Ihe pnrk is llIoslly suilnble otlhe prescntlime to
single-wide units, us Is the Cllse wilh this !lnrk. Inn prevlolls sludy done by this Apprniser
two ycors ago, most parks slmilnr to the suhject Jlnrk ore stymied by single-wide units,
whieh ore not readily manufactured any longer, IInd therefore, mny hove on elTect on
occupnny in the future. 77w/'l' are 46 PAnS IIC/' (.'01/1111 Tax IIl'clJ/'ds,
UTILITIES: There is eleclricily 10 the siles, wilh privole woler and sewerage syslems.
111is general oren is spnrsely populalcd. The eleclricnl syslem is nbove ground.
FLOOD ZONE: The subjecl property is locnlcd in Zone "C", n non-flood zone. with
npproprinle flood zone mop ouoched. The oppllcnble porlion of Community Panel
#420370-0005B, dnled March 3, 1992, is providcd.
ZONING: The sile is locnled in 0 R-E zoning, or IIcsldellllal Esla/e, The enlire
Township recently went through 0 zoning over-hnul. The sile is considercd 0 legal non-
con fanning use, per the Township Zoning officc.
ASSESSMENT ANUTAXES:
The subject property is nssessed os follows:
Land $16,200
Improvemenls $ 860
TOTAL S17,060
This nssessment is bnsed on 0 1988 asscssment summary, and couplcd wilh the
146.5 millage rote, produccs a lolal nnnual propcrty tax lInbility ofS2,499.29. The current
Common Level Rntio for Ihe County is 0.073, nnd would show a fair mnrkel value based
on the assessmenlto be S233,700, by County stnndards.
CENSUS TRACT: 3240-0118. Note 1I1l1t this census tract number is shored by
Middlesex Township, further supporling u comment by the Appraiser concerning a lower
density population factor in this gencrnl nren.
.
AI'I'ltoAcm:s TO VAI.u.:
There are three traditional approaches to value in the Appralsall)rocess, Since the subject
is a mobile home park, the two mosl reliable methods will be ulilized in this Report _n
the Direct Sales Comparison or Market Approach, and the Income Approach, Although
the Appraiser has considered the use of the Cost Approach, it will not be used in this
instance. and is further explained below,
The Direct Sales Comparison Approach or Market Approach is the one of the
typically used method in similar cases. A search of the Central Penn Multi-List was
attempted, with little success in finding any mobile home park sales, Parks are considered
good investment vehicles by investors, and therefore, most of them are sold privately,
Many of them are purchased and owned by a small group or groups of people, with some
park investors or operators owning more than one park, Also, some of them are owned in
ficticious names or corporations, and arc difficult to trace for information regarding pad
rentals, etc, Most of the information used in the preparation of Ihis Report, therefore,
came from County Courthouse records, some of which arc eonsldered either mediocre or
incomplete at best. and also difficult to verify by other sources, Some minor information
was verified by the I'a Manufaclured Housing Association, which I have used in other
instances. Some parks are not even listed In the Yellow I'ages of the local telephone
books, since some parks have waiting lists for spaces,
Some olher commcnts regonlingthc Morket Apllmoch involve the overnll
comporisons of lhe porks, with locotion. ovuilubility of public utililies, occess, Sllcciol
linoncing arrnngcmenls, per pm! sales ligUlcs. ctc, In slime coscs, therc arc wide ranges
of price pcr pad sales ligurcs, sometimes rIInging in lhe mid-$6,OOO 10 the low $20,000
range, Thcre is also a wide rnnge of numbcr of puds, and lotal acreage involved, This
Appraiser hos includcd sevcrnl other Solcs, in addilionto Ihe moin Soles used, os
oddilionol informolion. which olso supports Ihis foct. In 0 fcw coses, thc oddilionol Soles
dola involves porks which have exponsion potential, or is olreody opproved for more loIs,
per Ihe Tax Cords for Ihese Sales, and arc contoined in the "Addillolluf Moblll! lion/I!
Park Safl!s dala" section. immediolely following Sole 1/6,
The Income Approach is also ulilized inlhis Reporl, wilh on Appraiser's
Reconslrucled Annual Operaling Slolemcnl, using ligures submitted by Mrs, Cekovich,
Appraiser hos Iypically added such calegories of Management. and Reserve for
Replacement, which ore not generally considcred by Owners, but would be considered by
o finoncial institulion for lending purposes. The developmcnl of an Overall Capilalization
Rale and Band of Inveslment Melhod is also presented, and follows traditional
investment techniques concerning the relurn "or' and "on" a capital investment. The
Income Approach is also somewhat unreliable since some mobile home park investors do
nol follow Iypical guidelines in Iheir olTering prices, bul arc somelimes higher, This
Appraiser hos personAl knowledge Ihal 0 few pork inveslors will bose Iheir olTering price
on 0 "Zero Nel" cosh now for Ihe first yeor, bosed on current rents, expenses, ond Ihe
avoilable financing terms, Ihe lotter of which ot times involves owner finoncing, In some
coses, close to 10D% finoncing is obtained, Since price is determined based on financing
terms. some park investors will pay more per pad Ihon whal is stondordly accepted as
prudent loan 10 value ratios, In one particular case where this Appraiser acted os a
Consullant and Investmenl Counselor 10 0 knowledgeable park investor, the investor's
olTer wos $2,OOD more per pad than a Iypical live-yeor Discounted Cash Flow Analysis
projected by me produced, That decision was based on a 25% down equity position, and
a near zero Nel Operalh1lllncome Projection, further suPportinllthls theory, which Is
also extended to actual prnclice,
The Cost Approach, os staled above. was not utilized. Due 10 Ihe unavailability
and unreliabillty of exact specifications of the aClual improvements of the subject mobile
home pork. includlnll a plot plan of the siles, showing curbing, sidewalks, etc" the
traditional Cost Method was eliminated os a reliable melhod of cstimatinll Fair Market
Value in this assignment, This Appraiser was involved in a Condemnation case for an
approved mobile home park, not yet constructed, The 40 acre site was already approved
for 7S pods, and was condemned by l'ennDOT for the purpose of a turnaround area for
the Route I S improvements, about two years ago, There were some cost estimates
presented by the Owner. whom this Appraiser was retained by, and were considered
accurate by all parties, since the Owner was in the construction business, However, the
figures would not be reliable at this time, and some of those figures were based on
previous costs when the park was approved by the Township,
The figures used in the Capitalization Melhod were obtained from the
Commercial Lending Department of Commerce Bank.
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1'lml'Eln'y:
OWNElt(s):
SALE PRICE:
SALle DATE:
SAI.I~III
Six I.Inks Mobile 1 JOllie I'urk
155 Sulelll Choreh Rd, Mechnnlcsburll, I'll
ClIlTord K & Alice D BmlllTellll (Cnrllsle Pike Assoe)
5435,000
8/87
DEED REF:
PARCEL II:
ACREAGE:
II OF PADS:
PRICE/PAD:
ASSESSMENT:
Deed Book 32- V, page 660
10-20-1838-005
7.78 acres
67
$6,493
$26,850
DESCRIPTION: This Hampden Twp pork is located olTthe Carlisle Pike, in an orca
with several industrial complexes, including Execl Logistics, which is across the street.
Consists oftwo streets, with a U-shaped curve in the rear, and one connecting street in-
between. Mostly single-wi des perpendicular to the streets, but there are some double-
wides. The 67th lot seems to be a single family unit or hOllle to the rear oflhe park.Small
block building at the front of the pork. Small sidewalks present. Over-head utilities.
Lamp-posts at each pad with pod numbers.
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1'ltol'IClt'I'Vt
OWNlm(ft)t
SAlle I'IUCIC:
SALE UAl'IC:
mCICI) ItE"-:
I' AItCEL 1/:
ACItEAGE:
1/ OF PAUS:
I'IUCE/I'AD:
ASSESSMENT:
SA 1.1'; 1/ 2
Trcllllr Mublle Ilullle I'urk
%7 Wesl Trlllllle I(uml. Meehnnlesburll, I'll
Ruberl V. <Julhler, Jr,
$500,000
6/95
Deed Buuk 122, pUlle 1057
22-24-0781-001
3.46 ucrcs
31
$16,129
$12,525
UESCRII'TION: Localcd in Monroe Twp, on Trindle Road, or Roule 641. a busy
lhoroughfare wesl oflhe Borough of Meehanicsburg, and nexllo lhe I'a Turnpike
overpuss. Some sidewalks, Two slreets, wilh lwo cross-over slreels, one in lhe fronl, and
one in lhe middle oCthe park. On-slreel parking. Lamp-posls for each pad. Across from
WTI'A 93,5 FM Rudio Slalion, Moslly single-wides perpendicular 10 lhe slreels,
Purchased by an experienced mobile home park operalor.
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OWNlm(a):
SALE l'lucle:
SALE DATE:
DEED ItEF:
l'AItCEL #I:
ACREAGE:
#I OF PADS:
PIUCEIPAD:
ASSESSMENT:
SAU:IIJ
Kln~sbury Mublle IInme I'nrk
51 ()9 Enst 'I'r1ndle (tund. Meehllnlcsbur~, I'n
Kin~sbury Assuclntes
$420,000
9192
Deed Bouk 25-W, page 609
10-22-0523-024
3.3 acrcs
32
$13,125
$9,390
DESCRIPTION: Located in Hampden Twp, on Trindle Road, or Roule 641, a busy
thoroughfare cast oflhe Borough of Mechanicsburg, in a more commercial urea, very
close to Sale 4. No sidewalks, Entrance and exit streets from Trindle Road, On and olT-
slreet parking. MosJly single-wides perpendicular to the streets, Some overhead street
lights. A rather inferior and haphazard layout in comparison to other parks. Purchased by
an experienced inveslor,
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OWNEIt(s):
SALE I'IUCE:
SALE DATE:
DEED ItEF:
PARCEL #:
ACREAGE:
# OF PADS:
PRlCEIPAD:
SALI'; 1/4
III- Vlcw Mubllc 1I1l111C I'lIrk
5100 ElIst 'I'rllllllc RUlIlI, Mcchlllllcsburg, I'll
111- Vlcw AssucllllCS
$1,000,000
12/91
Dccll Buuk 35-K, page 1114
10-22-0525-021
12.9 acres
73
$13,698
$35,350
ASSESSMENT:
DESCRIPTION: Localell ill Hampden Twp, on Trindle Road. or Route 641, a busy
Ihoroughfare cast oCthe Borough of Mechaniesburg, in a more commercial area, very
close to Sale 3. No sidewalks. Entrance and exit streets from Trindle Road, On and off-
street parking, Mostly single-wi des both diagonal and perpendicular to the streets. Ncar
underpass which has train tracks. Behind park is a fuel oil storage facility on Simpson
Ferry Rd, Park has several streets intertwined, whh street names. Purchased by
experienced investor group. One of the beller layout designs. Butler building in rear.
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l'IWI'I~lt'I'V:
OWNEIt(s):
SALE I'IUCE:
SALE DATE:
DEED REF:
PARCEL II:
ACREAGE:
# OF PADS:
PRICE/I'AD:
ASSESSMENT:
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SALI~ /I !I
Little Muunlnln Mubile IllIme I'nrk
Kings IlIghwuy. Mllrysvllle, I'n - I'/!/'IJ' elllllll)'
Sekhur I'.C,Chuduyu, frum West Chester, I'll
$1,050,000
8/91
Deed nuok li29, page 241
150-152,07-029,0
11.0 acres
81
$12,963
$42,300
DESCRIPTION: Park is located in Perry County,just north ofCumberlnnd County. off
Route II-IS, outside the small community of Marysville. No curbs or sidewalks. Mostly
just one street straight up a hill, with a turn-around at the end. There is one section toward
the front where there arc several double-wi des parallel and to the len of the road. Some
street lights. Small concrete block building in the front ofthe park which houses a one-car
garage and laundry facilities.
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OWNI~I{(H):
SALE l'IUCE:
SALE DATE:
DEED REF:
PARCEL 1#:
ACREAGE:
1# OF PADS:
pmCEIPAD:
ASSESSMENT:
SALI~ /I (,
Deckert's Mublle Ilolllc I'nrk
North 36th Strect, Ilnrrisburg, I'n - /)"/lfllIIlI emil/I)'
lIome I'nrk Assoclnles
$725,000
9/92
Deed Book 1823, page 517
62-033-103
I 1.2 acres
58
$12,500
$210,610
DESCRIPTION: Park is located in Dauphin County. Susquehanna Twp, olTRoute 22,
in a relatively high density area wilh both commercial and residential real estate near-by.
Sidewalks. Undergroulld electric with public sewer and water. A three-street park with a
U-shaped turn at the end. Moslly on-street parking. Concrete block building in the middle
of the park, in fair condition. Mostly single-wide units parallel to the streets, with a few
double-wi des parallel to the street. Developed in stages from 1955 to 1970.
r--- -,,--"
~
,. ..._,
......."'Ot...----.---.._
INCOI\U: Al'l'ltOACII t:XI'I.ANATION
Tho IlIcomo Allpronch 10 Vnlucls lIscll for pOlclllinllllcomc-prolluclllg
propertlOll os n mctholl of cOllvcrtillglUturc nllllclpntclllllcome slrcnms 11110 all OIItlrnale
of prOllenl vnluo,
This Apprniser typically researchOll recelltlllarket salOll of compnrable income-
producing propertiOllto exlracl overall rales of returns from cnch sale, which is annual
net income, divided by the sale price of the property, when known, As previously
mentioned in this Report, mostlllobile hOllle parks are sold privntely. and owners are
reluctant to divulge income/expense ligures,
The other method used in this Report was the development of an Overall Rate of
Return using the Band of InvOlltmenttechnique under which a blended or weighted
annual overall rate of return is detennined by current mortgage interest rates for the
subject property, and allowance for an adequate return on the equity investment of a
typical purchaser of this type of property, This estimate of equity dividend to an owner-
invOlltor is based on what it would take to aUract a typical investor's equity for the subject
property.
Overall ratOll of return were not able to be calculated, since income/expense
infonnalion on comparable sales was not readily available,
ItINAI. ANAI,VSIS,IU:CONCI"'A'I'ION, ANI) .:S'I'II\IAn: OIt VAI.m:
Tho subJecl property 18 n mohllo hmUll pnrk, cl1IllnlnlnH IIpplU~hllnlcly .16 pnds,
bnsed on County Tn~ records, with prlvlllll wlllcr Ilnd scwcrtlHe systcms, nnd Is locnlcd In
II low density IIren of Sliver SprinH Township, In n mi~ture of suburhnn Ilnd n1rnl sccnes,
surrounded by farollllnd nnd olher open spnces, There lire n series of mnps provided,
including IIn overall map with lhe main six (6) compllrllble snles and their locnlions, a lax
map, area map, zoning map, and nood map,
Some favorable site lI11ributes arc Ihe open counly nlmosphere, and lack of a
regimented layout of the pllds. with some open wooded areas between sections, and the
relative closeness to the mainstream business areas on the Carlisle Pike,
Some unfavorable site lI11ribules are the IlIck of public water and sewer, with no
plans in the offing by the Township, and in some opinions, the countrified nature of the
selling and distance to amenities which are closer in nature with most of the olher parks
listed in this Report.
Based on the Two Approaches to Value that were utilized in this Report. this
Appraiser has detennined those individual Indicated Values. based on nil information
gathered and/or found, to be as follows:
I>IRECT SAI.ES COMPARISON APPROACII
INCOME APPROACII
COST APPROACII- NOT USEI)
The Direct Sales Comparison Approach analyzed six main sales which took place
between 1987 (Sale I) and 1995 (Sale 2), Sale] was used, even though it was the oldest
sale, to show the increases in values based on pad prices,
Sale 2 was the most recent sale, taken place in June] 995, with about 3,5 acres of
ground on a main thoroughfare, just west of the Borough of Mechanicsburg, in Monroe
Township, It has 3] pads, sold for $5DD,DDD, or slightly above $16,ODO/pad, It has mostly
$736,000
$ 779,IIIJ(J
alrllJlc-wldes, III a beller arClI, with mme Improved streets, alld was purchascd by 1111
cKpcrlellccd park ollernlor. Thc oWller could 1101 be reached, This Appraiser Is liulIllIar
wllh the Invcstor, hllvlnlJ worked liS a consllllllllllilr him IlIn prcvious altcmptlo
purchase Sale 5,
Salcs 3 and 4 wcre purchased for between $13,100 (32 pads) and $ 13, 70D/pad (73
pads), and arc very close in proKlmllY to each other, They were bought ill 12/91 and 9/92
respeclivcly, and arc actually on the same road as Sale 2, but cast of Mechanicsburg, In a
more built-up area,
Sale 5, with 81 pads, was bought in 8/91 by an out-of-town invcstor, for
approximately $13.0DO/pad. and included II acrcs, similar in size to the subject. This
Appraiser reviewed the income/expense statements of the owner prior to purchase, and
the park was clearing $50,ODO/year at that lime. after debt selVice,
Sale 6 was located in Dauphin County, in a similar environment to the Sales on
Trindle Road, There were II acres, 58 pads. and sold for $12,50D/pad in 9/92,
Based on these Sales, their time of sale, location. utilities, layout. price/pad, and
other data. this Appraiser deterntined thaI Sale 2 was the most comparable Sale. and was
also the most recent. The Market Approach Iigure above was ba~ed on 46 pads at
$16,ODO per pad, for a Estimated Market Value of $736,000,
The Income Approach utilized a review of current pad prices, mostly $225 per
pad, except for a few pads at $20D/pad, and the income and expenses listed in the 1994
Tax Return, Based on these ligures, the net operating income was about $85,50D, A
blended rate of approximately II % was used, based on a return of and on the investment
of a 25% equity position, Mortgage infonnation used was provided by Commerce Bank's
Commercial Lending Department. Using this infonnation. this Appraiser established the
Estimated Value by the Income Method to be $779,OOD,
As previously mentioned, some investors may accept less of a relurn than typical
investors would. thereby paying more per pad, Even though this may be the case in some
~.
.
.
\
f
i.
t
,
r
of Iheso Compnrnblo Snlel, elpeclnlly Snlo 2 nnd Snlo S, much of Iho declllonmnklnll
proCesl on a parllculnr on'crlnllprlco Is based on Incomo,
Thereforo, although many Appraisal cases consider Iho Markel or Dlrecl Sales
Comparison Approach as Ihe lendlnll Appronch, Ihls Apllralser has leaned In Ihe dlrecllon
oflho Income Approach, with 10llle emphasil nnd cOlllpnrlsons oflhe COlllparable Sales,
for Ihe Estlmaled Markel Value of Ihe subjecl property.
Thus, afier full analysis and consldernlion of all available and pertinent dala, my
professional and qualified opinion of value. as of July 26, 1995, was:
SEVEN HUNDRED SEVENTY FIVE THOUSAND DOLLARS
(5775,000)
,
i.
I
,
,
I
I'
I..
f..-,
CLIENT'S COp'(
u.s. Partnorshlp Roturn of Inoome OMII Nu. 1040-000u
,11_ 1991
o
H
I
2
Frnn 101}5
/J'I1..,,....1 0' 'ha'''''u"
n'.'.... "n,"\HI '1'1'1..
A 1IIInt\I..II",""" ..Uytl,
nt~1\I, It/l'I'l\'l'l~
o r.lnt\I.IJUD4"" 1I,.."lt'
REN'I'III,H
o Ou.W" cotl. ,,,,"'H'
I naome
i)oduo..
'.Iona
,000
'n9lrUa-
;On8
~tJr
Imlla-
!Ions)
H.... tlll"IIt""""1 H~"",'lI..l, ".1I1II1I1tt1ll lull' '141 1:11'1111""". ..,1., II,ul I,r toll.
t1, I r. ,1l1lr.H HOII I 1.11: 1I0HII: COIJll'I'
12 J,J1mll IJIt I VI~
ICCIIIIlllCIIIlIJlIlJ, 1'11. l'/O!i!i
D Ilmployer ID number
23-2106702
Il Ilalu 1"~IIO" .Ia/to~
06/29/79
P 'ol.I....I.I...I"ulll.ln.I-1
.
i4l1J /lnlOn~o~ loluln
InlllallotUfn
(R) nnallot"ln
(31 Chango In a~dro..
a.ullom Includo only ~.~a 01 bu~IIO" hlOOnlO an~ o.ponlO' on liIlo. 1Dthlough 22lJolow. Boo t110 In.lrUcllon.loI molO Inlolll1lllon,
18 Groll rocolpll or .'10.... .... .......... ....................... 18
b loal fowrna and allowancoe............................... .... 1b
2 COst of gOOda lOllS (Bchodulo I\llno 0)................................ .......... ..........
i\lti~li
10
2
3 Oross pront.... Subtract Ilno 2 from Ilno 10 ............................ ..................... 3
4 Ordlnsry tnoomo (10...) Iroll1 oUlOf partno/.hlpa aod nduclarioa (Dllach achodulo) , . , , . . . , , . . . , . . , , . . . 4
6 Natl.nn prollt (10...) (allach Behodulo F (Fonn 1(40)), , , .. , , , , .. , . .. , , , , . .. , .. , .. .. , . .. , .. , , , . 6
6 Not gain (10...) from Fonn 4797, Part II, Ilno 18 ".,..",..,....."....,.,...."...,..."..... 6
7 Olhorlocol1'O (10...) (100 Ina\nJcllon.}(allach achodulo) .. . , . .. , , , . .. , , , . , . , , .. .. .. , . .. , .. .. .. . 7
6 Tolallncome loaa . Comblno Ilno.3 throu h7............................................. 6
9a Salarloa end wagaa (olhorlhan to partnora) ....................... 9a I \ II
b LoDS}obacrodlt............. .............. ......... ...... ... Bb Be
10 GuomnlOO~ paYl1'Onla to partoara........""............,..,..,.......,.........,...,',. 10
11 Ront"........,...............,....,........."....,...................,....,...... 11
12 In\Drost............................................................................ 12
13 Taxoa...,.........,..,....,...,........""......,....."..,.....,",....,......... 13
14 Bad debla , . . .. .. , .. . . , .. .. .. . .. , .. .. .. . , .. , , , .. . , .. .. , , .. .. . .. .. .. .. .. .. .. .. . , .... . 14
16 RepaIrs................. ................ ...... ........ ........ ..................... 16
16a Doproclallon (600 InalrUcllons).. .. . .. .. .. .. .. .. .. .. . .. .. .. .. .... 16a 7 530. 1111,1
b Le... daproclaUon raportod on Behodule A oo~ ollOwhoro on rolurn..... 16b 7 530. 160
17 Doplollon(DonotdeductollandgaadeplaUon,)..."',...,',....,,.,..,.......,...., ...... 17
18 RoUronlOntplans,otc....... ........... .................. .......... ............... ..... 18
19 EmployoobonofitProg'ams,.,..,.,..",...,..,....,",..,..,.."."..,"',.,.,',.,",.. 19
20 OIhor doducllon. (allach achodula), ,..' ,...."",...."...",......,......,',...,..,",.. 20
21 Tolal deductlona. Add Iho amounla shown In the la, rl hi column 10' IInos Dc thlou h2O"....""... 21
22 Ordln Incomo Iosa from ~sdo 0' buslno... selivlUes, Sub~acllloo 211rom Iino 8. . . , . . . . , , . . . . . . 22
UndefPenlme. of perJury,1 decl.,elh.11 h.ve u.rnIned IhI. rOlurn,lncludlng.cco"",.nylng.chlldu1et.nd.l.lomenl', .nd 10 Ihe bo.lol my knowledge
.nd belllll. II I. Iruo. corrllcl. .nd co"1'lot.. Decl.f.Honol prep.'.flolhcr1h.n oenclIlplflncrlI. bued on .llln,o"nallon 01 which prep.rer hit
.ny knowledge.
Please
Sign
Here
COP'(
~ 0010 CLIENT'S COp'(
~ S1 ..turo of
proparo(alr. /J
algnstura r..(' 4 12
Flnn'a ..mo(or ~ ALFRED L. WHITCOMB PUBLIC
you,sII aoll- 43 WEST MAIN STREET
omployad)&addro.. MECHANICSBURG PA,
For Paperwork Reduction Act Notice, ODD page 1 0' aeparatn InalrucUona.
Paid
Preparer'a
UlI8 Only
Praparo(s SSN
10 od ~ 176-34-8948
ELN~~ 23-1943547
ZIPcode~17055
Fonn 1065 (1991)
In:l:l
108512
HTFI..'
Copy,lgh1 FOfml Sollw", Only. 11" Nelco,lnc.
O.
o.
O.
ELI & JOlts MOUILE HOME COUR'l'
00. 0
23-2106702
PI 2
1 Inventory a. boglnnlng o'~r.. I.........................,................................. 1
R Pumh.... ... 00"0' "oml wUhdtlwn to, fNNIO"11UI8 .................,....................... :2
a ()oet 01 lelJa,..... . . .... . . . ...... . . .. I........ .. . ..... ., I............... "....... I. I.... 3
4 ftdlMUonalllOOUon I03A 001" (100 Inllluctlonl) (.naoll IOhodulo) .. . . . . . . . . . . . . I , . . . I . . . . . . . . I . . t . . 4
S aUlOI"DON (tUaohlOhodukJ)... Of..... ..t.... Of......... It.... Of........... .,........ t. ,.. 6
8 Total. Add UIlOI 1 through G....... 0......... t.t.................................... I...... 8
7 Invontoryalendo'yoar........., .0......... .., II I... t...... It........ ... It. ........ '"I", 7
8 Colt 01 goodllold. Subtrecl Nno 7 from Uno 0, Enlot horn and on plgo 1, Uno 2 . , .. .. . .. .. . . . .. .. .. . . 8
9a Chaok an melhodl uoed for valuing cIoling Invonloly.
(I) ~Coll
(II) Lowurof coli or marlcotII deacrtbod In Reau..tlo..ooctlon 1,471-4
(III) WrIt8down 01 'eubnonnar goodl u deacrtbod In Regu..tlo..lOCtJon 1,471-2(0)
(Iv) Other (opacify mothod uoed and Ittach e.p....tlon) ~
b Chaok Ihla bo.lIthe UFO Invonlory melhod wao adopled th.. tax year for any goodllff ohaoked, Ittaoh Fonn 970) ..........,... ~
o Do the rulee of IOCtion 263A (for properlY produced or aoqulred for rellllle) apply 10 the pll\norahlp? . . . . . . . . . . . . . . . . . . .. 8 Yea
d Wao \hem any change In dolotmlnlng qUlnnlle.. cost, or vlluatlo.. belweon oponlng and oloslng Invanlory? . . . . . . . . . . . . . Yea
II 'Y . attach e. "natlon,
er nformatlon
o.
No
No
Yea No
1 I. this partnerahlp a limited Partnerehlp?..................................................................... X
2 IVe any partnere In this partnership alao partnorahlpa?.......................................................... X
3 II thla partoorahlp a partnor In another partnership? , .. .. . , . .. . .. .. . . .. . . .. . . .. . . .. .. .. . . .. .. . .. .. .. . . .. .. .. .. . .. X
4 II thla partnoolhlp aubJect 10 1110 conaondlled audit procodurea of IOCtionall221 through 6233? II 'Yaa,' _ Dealgnllfon of Tax
Mattera Partner below................................................................................... X
6 Iloeo Ihla partnorahlp mootaff tho roqulremenll ahown In tho I..lructlona for QueaUon 6? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X
6 Does thl8 partnorahlp havo any foreign partnora?.............................................................. X
7 II thll partnoolhlp a publloly lrBdod partnorlhlp aa donnod In IOCtion 469(k)(2)? , . , . , , .. , , . , , . . .. . , , , .. , . , . . . . .. .. .. . .. X
8 Hao thll partnership filed, or la II required 10 filo, Form 1l264, Application for Reglltratlon of a Tax SheIl9r7. . . . . . . . . . . . . . . . . . . X
9 At any Umo during the lax year, did tho pll'\norshlp havo an Inlerestln or 0 algnature or other authority over 0
fi..nolaloccountln 0 lorelgn country (auoh 01 a bank accoun~ aoourlUoa accoun~ or othor finanolalacoount)?
(See thol..truotlo.. for e.ceptlona ond filing requlremonll for lonn 10 F 90-22.1.) II 'Vaa,' enlot the ..me of
the fOreign country. ~ X
10 w..the partnership the gmnlor of, or trlnaloror 10.0 forolgn lrual which o.ISled during the currenl tax year,
whether or nolthe Plll\nonlhlp or any plrtnor haa ony beneroclalInlerestIn II? II 'Yel,' you may have 10 nle
Fonne3520. 3520-A.or920..... .0. ..... 0..... .... ........0...0..0....... ... ....... .... ,........ .... ...... X
11 Wao thore a dlslrlbutlon of properlY or 0 lrBnafor (lor examplo, by Illllo or death) 010 partnorahlp Inlerel1 during
the tax year? II 'Yea,' you may eloctlo ad)uBlIho belli of lha partnershlp'l a_II under oocllon ?54 by Ittachlng
the ltalemenl doaorlbed undor ElooUona on a 6 of the 'nllructlona .. . . .. .. . . .. , .. , .. .. , . . .. .. , .. . .. .. . . .. . .. .. . . X
DeslgnsUon of Tax Matters Partner (See I"lructlona.)
Enlot below the goneral partnor doaIgnaled 91 the tax matlerl partnor (TMP) for the tax yoar of thll return:
Nome 01 ~ Idonllfyfng ~
deslgnaledlMP , JOSEPH CEKOVICH numberoflMP , 165-26-5032
Addreaaol MECHANICSBURG, PA. 17055
dosl ..led lMP
H7I' HTF.... Cop)'TIghl FOrrN BoU".,. Only. "" H.'co,lne,
'".~." - - '~<i.;_ :.;.;
9UI'POIt'I'ING 9CIIEDULE
NI\ME I ELI (. JOEB MODILI~ 1I0MI~ COUIt'l'
1991
IUN123-210fi702
.-~----~._-----------------------------------------------------------------------
Activity no. I 1
\ctivity De9criptiolll ltEN1'AL 1'1101'1~lt'I'Y
l'ype of ActivitYIRolltal Roal Eot1lto
.rormlBchedulo K
(ncome
Rent...... f........................,...,......, I........
Net gain or loaa reportod 011 Form 4797 .............. ....
Net inc./(loss) from rental roal estato from partnorships
Other income (seo 0. t tachod) . . . . , . , . . . . . . . . , . . . . . , . . . . . . . .
Total ....................."...........................,
124,009.
O.
o.
O.
124,009.
'Jeductions
Advertising .............................................
Auto and Travel .........................................
Cleaning and maintenance ................................
conunissions .......................,.....................
Insurance ...............................................
Legal and other professional fees .........,.,...........
Noninvestment interest expense ..........................
Repairs .................................................
Taxes ...................................................
utilities ...............................................
Wages and salaries ......................................
Less jobs credit ........................................
Depreciation ............................................
Other deductions (see attached)..........................
Total ...................................................
333.
O.
834.
O.
1,058.
850.
168.
O.
3,496.
5,772.
2,250.
O.
7,530.
7,765.
30,056.
Jther items required to be reported separately
4d Net short term capital gain (loss).....,...........,.....
4e Net long term capital gain (loss)........................
6 Net section 1231 gain (loss).............................
9 section 179 expense deduction ...........................
o.
o.
O.
1,885.
.:redi ts
rax
16a
16b
L6c
16d
l6el
L6e2
lGf
credit for income tax withheld ....,................,...
Low-income housing credit: from partnerships before 1990
From other than partnerships before 1990,...,........
From partnerships after 1989 ........................
From other than partnerships after 1989 .............
Qualified rehabilitation expenditures related to rental
real estate (see attached)...........................
Credits related to rental real estate (see attached)....
Credits related to other rental activity (see attached).
other credits and expenditures (see attached)...,.......
Recapture of low-income housing credit: Partnerships ...
other low-income housing credits ,..,........,.....,.
Preference Items
Accelerated depreciation of real property before 1987 ..
Accelerated deprec. of leased personal prop. before 1987
Depreciation adjustment on property in servo after 1986,
Depletion (other than oil and gas)......................
Gross income from oil, gas and geothermal properties ...
Deductions allocable to oil, gas, and gethermal props....
other adjustments (. tax preference items (see attached)..
O.
0,
o.
O.
O.
l3a
l3bl
13b2
13b3
l3b4
13c
13d
13e
14
19a
:t9b
O.
O.
O.
O.
0,
O.
O.
O.
O.
O.
O.
O.
O.
lther Items
Depletion from oil and gas properties....................
O.
.. SUPPORTING SCIIEOULK
HAMBIEL!, Ii JOES MOBILE 1I0ME COURT
_____M__.____________~________________________________--------------------------
OTHBR DBOUCTIONS I1'ROH AC'l'IVI'1'Y l--SCIIEOULE K
SUPPLIBS
OUTSIDR SBRVICBS
DANK CHMOBS
111111
BIN I :U-2106702
1147.
6,SOIl.
13.
------------
TOTAL
7,7611.
............
'. ..
rorm 4662
Depreciation and Amortization
(Including Information on L10ted Property)
OMIl No, 1114~.0172
1991
Allaol.nonl
Do 001100 No, 07
Idanlll)'lng number
23-2106702
Dep..'menl o. ,h. 11.","'
1"111"" Rl'le,",' ,"vl..
.. Allloh IIIiI lorm to our r.lorn.
.. 800 I ..110 Inllruollonl,
H.,.,.Ct),hDWnOn "tUln
ELI & JOEB MODILE IIOME COUll'!'
But'''''' Of .,IIv1I' 10 whl,h .hlllolm",.t..
RENTAL PROPERTY
DOt on 0 pense
P.rtV,
1 MaalrromdoUarUmllaUOn(ooolnaWoUOno) ,.,....,..,..."....",...",..",.,',.....,......, 1
2 ToW coal 01 sooUOn 170 prop.rty plaood In SOl\'Ioo doling Iho lax yaor (110O Ino\rUellona) ."..,., ,."..., 2
3 Throahold cost 01 _lion 179 proporty boloro rodoeUOn In IIm1laUOn .",..."".., ..",.."...,...., 3
4 RodooUOn In IlmllaUOn __ Soblraelllno 3 lrom IIn. 2, bol do not onlor looalhsn -0- ,...".,...., , , . . . . . 4
6 Donar IIm1laUOn lor lax osr __ Soblraotllno 4 from llno 1. bol do not anlor looolhon -0-.", , ",.,.".... 6
6 a D.ICI tlon ot r .11' COI' 0 Eteclld Cotl
$10000
$200,000
7 Ualed prop.rty __ EnlOr a""on\from IIno 26 .. .. .. .. .. . .. . .. .. .. .. . .. .. .. . 7
8 ToW olOO1Od coat 01 secUOn 179 proporty -- Add amounla In colomn (e), llnos 0 and 7. . , . , . , , . . . . , . . . , , 8
9 TontallyododooUon-- EnlOrlho 10"""01 IIn.50rlln. 0 ,..."..,...",...,..,......,."....,.... 9
10 Canyoy.rol dlsallowod d.doeUon from 1990 (SOO InaweUOns),.....".....,..,..."..,',...".... 10
11 TaxabID Income lIm1taUOn __ Entor Ihs lessor 01 taxabla Income or IIn. 5 (600 Ins\rUollono) . . . , , . . . . . , . . . , 11
12 Sec1lon 170 oxponso dodoellon -- Add llnos 9 and 10, bot do nol.ntor moro thsn IIno 11 , . . , . , . . . . . . . , , 12
13 var of dlsallowod d.doollon to 1092 -- Add IInoa 9 and 10, 10..lIno 12..... 13 : ' I'
Nola: Do nol uoo Part II or Part III bolow lor aotomoblloa. cortaln olhor v.hlcloa, coIlolor tolophonos, compolaro, or proporty usod lor on\o1llllnmen~
rocroaUon, or amosomont (lIolOd proporty), Inatoad, oso Part V lor lIat.d proporty,
MACRS Deprscietlon For Assets Placed In Ssrvlce ONLY During Your 1991 Tax Year 00 Not
Include UBted Pro e
(g) alp,ed.Uon deduCllon
(a) CI.nUlcallon 01 plOpllfl)'
27,5 ra,
27.5 rD.
31,5 ro,
31,5 ro,
MM
MM
MM
MM
S'L
S'L
S'L
S/L
g Rooldonllal rontal proporty
h Nanrosldonlloi mal proporty
16 A1tornaUyo Do rooIaUon 6 otom ADS 000 InsIrUeUons :
a Closallfo IIIIIII'II!IIIIII
b 12- oar II 1 I111111I 12 ro,
c.oar ~~
IBl!ID Other Depreciation (00 Not Include Usted Property)
16 ODS and ADS dodooUOnalor aosols plocod In oorvlco In ta. yosro boglnnlng boforo 1091 (000
InsIrUeUono), . . . . . . . . . , , . . . , . . . . . . . . . . , . . , . . . , . . . . . , . . . . . . . , , , , . , , . . . , . . , . . , . , . , , . . . , , . .
17 Proporty oobjocl to oootion 1B8(Q(1) oloc\lon (000 InotruoUons), ."..,.,..,..,...",..,.............
18 ACRS and alhor do roclaUon soo Inowellana .................,..............................
~ Summary
MM
S,L
S'L
S'L
16
17
18
7 530.
19
19 Uatod proporty -- Enter Bmounllrom llno 25 ....,....",.....". ,...................",.......
20 Talal-- Add dodootlona on IIno 12, IInoo 14 and 151n column (g), and linos 10 lhroogh 19, Entor horo and
on tho approprlale llooa 01 yoor rolorn, (partnorohlps and S corparoUOns -- BOO Inotruo\lono ,..."..",..
21 For assols ohown aboyo and placod In oorvlco doling Iho corront yoor, onlor Iho
amon allho baola oll11bolablo to socllan 2B3A cosls 000 InstruoUans ,.".'"..
For papotWork RoducUan Act Nollco. 000 pago 1 01 tho ouparale Inotruellona, '"" 450212 NTF 031'
20
Form 4662 (1091)
220 no OY hi.' nld.ne.lo I IOllth. .".lntl.tln...l""nl .,.. clal""d'
0(11)
alQ
placod 111
00fV1co
23 Pro ,t UDOd lnolO Ihan 00% In a
(O)lIu.lntnl
In"..lmI"l
un
IlIle.nl.gt
(dl
COS or
olhor "",I,
(g)
MOlhodl
ConvonUon
(h)
DollJool.11011
- UoducUOn
Yo. No
(II
EIoo od
eoctlon 170
co,t
(I)
Vahlclo 6
No Yos
31 w"" tho vahlcla avallablD lor porsonal uso
durtng oil-duly hours? .. .. .. .. . . .. . . . ..
32 Waa tho voh1clo usod prtmarlly by a moro
\han 6% ownor or rol,tod porson? .,.....,
33 la anolhor vohlclo avanablo for porsonal
uso?.... ............ ..... ..........
8eollon C. -- Quoallonalor Employera Who Provldo Vahloloa lor Uso by Thol. Employooa
(Answor thoso quost1ons to dolormlno If you moot an oxeopllon 10 complallnD Socllon B, Nots: Socllon B must always bo complolOd for
vahlelos usod solo ro rtolors, artnors, or olhor moro lhan 5% ownors or rolalod orsons,
(.)
1\/1)0 01 p,o:rp'lY
(Irat vohli;lo nISI)
ualiOod buslnoaD U80 aoo Inaltuclluna :
24 Pro a usod 50% or loss In a uallnod buslnoss uso SOD In,~ueUon, :
26 Add amounla In column (h), Entar tho Iolal horo and on IIno 10, pago 1, , , . . , . , . , . . . . . , , . . , . , , . . 26 0 .
26 Add amounla In column I, Enlollho Iolal horo and on nno 7, . 0 1 .......... .. .. , . .. .. .. .. .. .. .. .. .. .. . .. .. 26
8eollon B. -- tnlormallon Regarding Uaa 01 Vohletaa -- II you doduet o.pon.s, lor vohlclos:
. ~w.yt co""I'I'lhlt ,eclk)n lorv,hltle. used .y. '01, propflelor, p.rlner,orolhllr"'molllh.n i'J.owner,"or"I.I'd petlon.
. II u rovlded vehicle. to ure k) ell. filii .nlWlr Ih. uelllonlln Section C 10 ..,11 ourneel .nuc:epllon 10 co leUn IhI. I'Cllon 'or Ihole vehltlel.
'Z1 Tolal bualnassllnvoslmont milo, drtvon durtng
tho yoar (DO NOT Includo convnuUng milaa),
28 Tolal convnuUng mllDa drtvon durtng lho yoar
29 Tolal olher porsonal (noncommuUng) mll08
(a)
Vohlclo 1
(II)
Vohlcla 2
(0)
Vohlelo 3
(d)
Vohlclo 4
(0)
Vohlclo 5
drlvon......... ...... ...............
30 Tolal mila. drlvon durtng tho yoar -- Add
IIn08 27 through 29...,.,..,....,......
Voo
No Voa
No Yoa
No Yoa
No Yos
34 Do you maintain a wrtllon policy statomonl that prohlblla an porsonal uso 01 vOhlelas, Including convnullng, by your
OfTlployoos?....................................................................................... .
35 Do you maintain a wrlttsn policy statomonl that prohlbila porsonal uso of vohlelos, oxeopt convnullng, by your omployoos?
(SoD Instructions lor vohlclos usod by corporalo olricors, dlmelors, or 10/. or moro ownors,), . , . . . , . . . , . . . . . . . . . . . . , . . . .
36 Do you Iroal all use of vohlclos by omployoos ss porsonal uso?,.."..,."'.,., ,.., ..,..,."..",...,........,..
37 Do you provldo moro than IIvo vohlclos to your omployoos and rolaln lho InlormaUon rocolvod Irom your omployoos
concornlngthousoolthovohlclos? .................."".,...,....,..".,........,..,..,........",.,...
38 Do you moot tho roqulromonls concomlng qusllllod aulumoblio domonslrallon USO (SOD Instru:lIons)? . . . . . . . . . . . . . . . . . . .
Noto: If our answor to 34 35 38, 37 or 38 Is "Vos,. au r.ood not co Iota Soctlon B for tho covorod vohlclos.
il I Amortization
Yoa No
(a)
OnscrIpllon 01 cosla
(b)
Oa\o amortlzallon
boglns
(0)
Amortlzsblo
amount
(d) (0) (I)
Coda AmorUIlUon Amortization
socUon pe,kld 0' for this vyDar
pereenl.1lO
Ii Ii II III ill; Il<lilll,II'1111 III I' illllmlli!IIi:l111I111 iJ 1111111 II 1111 IlII liII II 1 11111
39 Aroortlzallon 01 cosla thai bo Ins durin our 1991ta. oar.
40 Aroortlzallon 01 cosla Ihal bo sn boloro 1991 .. .. .. .. .. .. . .. .. .. .. .. .. .. . .. . .. .. .. .. . .. .. . .. .. . 40
41 Tolal, EnIDr horo and on .Olhor Doduellons. or .Othor Ex on..s.llna 01 ourrolurn""."",.".",... 41
Inn 458212 NTF sns
Pa 2
No
o.
Fonn 8825
Rental Real Estate Income and Expenses of a
Partnership or an S Corporation
.. 800 I,,"truatlon",
.. "Iloah to Form 1lMl& or Form 11208,
DI,..lIrnt,,1 or Ihl TI"'UfY
'"16''''' n.nnUfl ."...Iee
Na"",
ELI & JOES MOBILE IIOME COUR'r
1 Show Iha kind Ind IocaUon olasch PfOpatty, Boo palJO 2 for add,llonall"OIIO,IIoI,
A MOBILE HOME PARK
82 LINDA DRIVE, MECIIANICSBURG, PA, 17055
B
c
o
OMI! No, 1''''.''"
1991
Employor ldontlflaltlon no.
23-2106702
Properties
Rental Reel Eetete Incoma A B C 0
2 Qrosaronla......... ........... 2 124 009.
Rental Real Estate Expenses
3 Advortlslng................... . 3 333.
4 Aulll and traval. . .. . .. .. .. , .. . .. 4
6 Cleaning and malnlanaooo. . . . . . . . 6 834.
6 ColTll'Rssfons.. ................ 6
7 Insurance. . . . . . . . . . . . . . . . . . . . . 7 1 058.
6 Logaland o\hor prolnaalonal faos. , . 6 850.
9 Inlarost, . . . . . . . . . . . . . . . . . . . . . . 9 168.
10 Repalra....................... 10
11 Taxos....................... . 11 3 496.
12 uuuUoa...................... . 12 5 772.
13 Wagas and salarias . , , , .. . .. . .. . 13 2 250.
14 DoproclaUon (100 Ina\rucUans). , . . , 14 7 530.
16 Othor ~lal)"S ee Attached 7 765.
16
16 Tolal a.pansoa for asch proporty.
Add IInas 3 through 15... ...,.... 16
30 056.
17 Talal gross ronls. Add gross ranla from IIno 2, columns A through H,.,...,.,....,....,.....""'.... 17
16 Tolalo.ponsos. Add IllIaI o.ponODS fromllno 18, columno A through H"".,.""'."..,.,.,......... 16
19 Nol gain (lose) from Fam 4797, Part II, llno 18, from tho dlopoalUon of proporty Iram ronlal roaI oolalo
activIUos.,.............,.,..........,.......,....,.,....,.......",...,. ,............., 19
200 Not looomo (loss) from ronlal real oalala acUvlUoa from partnorahlpa and fiduciaries In whlah thlo partnorahlp
arScorporallon laa partnoror bonoflalary (JromSChoduIoK-l),....,..,..."".."..,...,..,......
b IdonUfy bolow tho partnorahlps or fiduciaries froll1 whlah nollooo"", or loss Is ahawn on Iino 2Oa. Allach
a achodulo II moro apaco 10 noodod:
(1) Nomo (2) Employor IdanUrlC4Uon numbor
21 Notlooomo (lose) lrom ronlal roal ootalll acUvlUos, Comblno linos 17 through 200, Enlof rOflUlI horo and on
SchoduloK Ilno2,...,.....,."..,.",.,..,.",..".,..,.",."..",..,,"",.,..,' ....,
For Paperwork RDductlon Act Notice, ace Inatructlona. "'" 882512 NTF.... Proparata EdiUon
124 009.
30 056.)
o.
'odua-
Jam.
:900
',1slruc..
'Jon8
or
"nlln-
Ions)
Icomu
,
-"-...,,, --.,......-.
rnrrn 1065
/)JI,I.II""nlnllhl"uUlIW'
"I.fn.1 "n,nu. IIlyle,
A rll"f~I.I"",ln... .rllvll,
IU~I\1, IW'I'/\'l'E
o rtl"C~I.I''IIo.ucl Of ..,viet
ltEN'l'/\LR
, I
U.S. Par1norshlp Rolurn Or Inoomo
hr uti"." ru' "",u, I.. rllt' hi ___f "",,,"41"1
. 00000 111110 I".~uutlu"o,
tt=\\r f:"l "" 11
tlD.OOOOJ
1992
,It
VIIO UIO Hllne 01 r..,n'"h'J1 N"",..,. 'hul, '1llIlnomo' .ull. no, CII, 1I,low", 11,,". .n' IIr ..oil.
'"0
Ilbol,
OlhO(-
wlao,
plOBSa
o bUI'n... cod. num", prllll
7033 ~IW~
o Chock opplloablo be"o", (I) Inlllol,olulI1 (2) nnolll,luII' (3) Chongo In addro..
/I Chock accounllng molhod; (I) Cooh (2) Accruol (3) Olhor (spoelly) ~
I llumOOr of parlnoraln lids ps,lnorshlp. . , . , , , . , , . .. , , .. , . , . , , . , . , , , . . . , . , . . . , . . , . , , . , , , . ., ~ 2
o EmployO( 10 Ilumbo<
23-2106702
e Oala 1x,)lnass slarlod
6/29/79
P 101.1....1.1... Brulll.'n'I.,
$
(W Amon dad ralurn
I~Ll & JOES MOllll,l~
02 l,lND/\ D1UVI~
MECIII\N1CIIUUltG, 1'/\
1I0MI~ COUlt'l'
17055
Caution: Includa only ~odo or buslnoss Incomo and o'ponsos on linos 10 lhrouoh 22 OOlow, Soo lho InsllUcUons lor moro InfonnaUon,
10 G,oss rocolpla or solo).. ,.......",..,."".........,.,.,..... 10
b loss folurn88nd allowancos ... t. .t...... ...................... 1b
2 eost of goods sold (Gehodulo A,lino 0)..... t.'.......'..'...'......'.........'.........'.
3 Grall proriL Subtract Ilno 2 from fino 10 ............................. ......................
4 Ordinary Incomo (loss) fram othor partnorshlpsand Iiduclartas (allach achodulo) . . . . . . . , . . . . . . . . . . . .
6 Not larm prolil (loss) lallach Gehodulo F (FOrmI1040n,.,.......,..........,..,................
6 Nol gain (10158) from Fonn 4707. Pari II, IIno 20 .............................................
7 Olhor Incomo (loss) (soo InsllUcllons) (allach 1hOdUIO) . . . . . . . . . . . . , . . . . . . . . . . . . . . . . , . . . . . . . . .
8 Totallncomo lOBS. Comblno IIno. 3lhrau h 7.. . , .. . , . , . . .. , . , . . . . . . . . , . . , .. .. . .. . .. .. . .. .
i ..I
1c
2
3
4
6
8
7
90 Salado. and wogos (othor lhan 10 partnors) ".....,...,........... 90
b LosaJobscrodll...... ........ ........ ....................... 9b
10 Guaranlood payrnonts 10 parlnore........................................................
11 Ropalrl............................................................................
12 Bad dubls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Ronl...............................................................................
14 TOMOD..............................................................................
16 'nlorast,..,..."."..,.......",.....f",.............,.,.........,.......,.........
180 OoproclaUon (600 In.lIUcllons).......,.,....."..,.,.,..,.,.,... 160
b los. doproelaUon roportod on Schodulo ^ and olsowhora on rolurn...., 16b
17 Doplotlon (Do not doduot 011 and gaB dopJoUon.) ........... ......... . . ... ..................
18 RoUrornont plans, ole. ....... .................................. .............. ~.. .......
19 Employoo bononl programs...................................... .......................
20 Olhor doducUons (allach schodulo)..,....,....,...."................,.....,..,.,........ 20
21 Total doduction., Add Iho omounls shown In tho for d hI colull1n for IInos 90 lhrou h 20. . , . . . . , . . , . . 21
22 Ordln 'ncoma lo.s I,om ~ado or buslnoss ocUvlUos, Sub~oclllno 21 Irom IIno O. . , . . , . . . . . . . . . . 22
Undor panalUo. 01 porjury I doelaro Iholl havo o.sm/nod Ihls ralurn, IncludIng accomponylnn schodulos ond slnlamonla ond 10 Iha
OOsl 011flY knowlodoo ona boliol, IIISI~.Un.O:. corroe~ ond complolo, DoelaroUon of propa'or {olfior Ihan oonoral portnor)la ""sod on oil
Inlormalkin 01 1c1~~"''It'l\'''7"IOdOO.
~ ,0 'U U. ~
, 81 naluro of onoral arlnor , Oato
Proporo(a ~ Choek II soll- Prapora(. SSIl
slgnoluro , orn 10 od ~ 176-34-8948
E.I, No,~ 23-1943547
ZIP coda ~
17055
Please
Sign
Here
Paid
Proparor's
Uaa Only
Form 1066 (1992)
11m 10D512
"TFIIlI
I!:LI & JoBS
rOllh100a 11002)'.
MOIlLLI!: 1l0l11~ COUll'!'
I
23-210G702
1'.0.2
~ Cosl of Guodo Sold
1 Invontory.' lJoulnnlnu of )'onr. . .. .. ....... ... , . . . . , , . .. .. ..... .. ..... ... ....... ........ III' . . 1
2 PUfchnl101I kia, coel 011l0ln8 wllhtJlftwn lor 110flanDI UDO . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . . , . . . . . 2
3 Coetollobor. "" ,...............................,.. .,....................... t.t.. .,...... 3
4 Adt.llUonDI aooUon 203A COlla (laD lnelluoUonl) (DUReh ochot.lulu) ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
6 aUtor coata (attach achodulo) . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
o Tolal. Add IInoll1 through 0 . . . . . I . . . . . . . . . . . . . . . I . . I . . I . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . . 6
7 Invonlory 01 and o' yonr.... ...... ........... ........ ...... ... . . ................ ............. 7
o COlllor goodl.old.BulJ\JDCl Iino 7 ffurnllno O. Entur horu BfUJOI1 pauo ,,111102........................ 8
9a Chock .lIloolho~o uoo~ for v.lulllO cloolno IlIvolllory:
(I) ~GoOI
(II) Lowar of coal or markot.o ~oacrlbo~ III 1100ulaUollo .OCUoII 1.471-4
(III) W.llodown of '.obllo,"",I' goo~..o ~oocllbo~ III I1ogul.llollo .",,110111,471-2(0)
(Iv) Olhor (op",,11y molho~ u..~ an~ aMch oxpl.naUoII) ~
b Chock Uti. box If lho LIFO Inv.nlory molho~ wao a~oplod Ihlotax yoar for allY ooo~o (il chocka~, oltaoh Form 970) .............. ~
C Do Iha ruloo 01 .ocllon 203A (for propor1y pIO~UCO~ or acqullo~ lor r...I.) .pply 10 Iho parlno.ohlp? . . . . . . . . . ;. . . . . . . . .. B Va.
d Woolhoro.ny chango In d.lormlnlng qu.nllll.o, coal, or v.lu.lIono bolwoon opolllng .nd clo.lng Invonwry? . . . . . . . . . . . . . V..
II 'Yo." .Itach oxpl.nallon,
~ Olher Informstlon
No
No
1 lalhls parlnorshlp a Ilrnltod partnorahlp? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 0 . . 0 . . . . . . . . . . . . .
2 Aro any parlnors In this partnorshlp also partnorahlps?..........................................................
3 Is this partnorshlp a partnor In anothor partnorahlp?. 0........0. 0...... o. 0... 0... 0 0" 0.... 0....... 0 o. 0" o. 0... o.
4 10U1I. p.rI.or.hlp .0bJ""llo Iho con.oll~.tod .udll procoduloo ol.""Uon. 0221lhraugh 6233?1I 'Yoo.' .00
Doalgnallon of Tax: Mallore Parloor balow. 0....... 0" 0... 0" 0..... 0......... 0.......... 0............;.......
6 Doo.lhl. porlnor.hlp mool AU. THREE of Iho following raqulromonlS?
a Tho porlnor.hlp'. Iolal roc.'pl. lor Iho lax yoar woro 10.. Ihon $250.000;
b Tho p.rI..r.hlp'.IoIaI....lS ollh. ond ollho tax yoar woro 10.'lhan $250,000; AND
C Schodulo. K-' .ra filod wllh lho ralurn and furnl.hod 10 lho parlnors on or boloro Iho duo dalo (Including
oxlon.'on.) for Iha parlnor.hlp rolurn.
II 'Ya..'lho parlnor.hlp I. nol roqulrod 10 complol. Schodulo.l, M-l, and M-2; 1I0rn F on pago 1 of Form
1005j or Hom J on Schodulo K-1 0" 0.... ......... 0 o. 0... 0.... 0...... 0...... 0.... 0 0 0" 0................. o. o.
6 0008 this partnorshlp havo Bny foralgn partnors? . . 0 0 . . . 0 . . . . . 0 . . 0 . . 0 0 . . . . . . 0 . . . . . . . 0 . . . . . . . . 0 . 0 . . . . . . . . . . . . . . . .
7 1.lhl. p.rlnor.hlp a publicly Iradod parlnor.hlp ao donnod In oocllon 469(k)(2)? . , . . , . . . . , . . . . . , . . , , , . . . . . . . . . . . . , . . . . ,
6 Haolhl. p.rlnor.hlp 1II0d, or I. Ilroqulrod 10 11I0, Form 6204,I\ppllcnllon lor Rool.lrallon of a Tox Shollor? . . . . , . . . . . , . . . , . . .
9 Al any limo dorlng calondar yoor 1902, dl~ Iho parlllor.hlp havo alllntoro.t1n or a .Igllaluro or olhor .ulhorlly ovor a
nnanclal.ccoulllln a lorolon country (.uch ao a bank accounl, oocUllllo. accounL or olhor nnanclal accounl)?
(Soa Iho In.Wcllon. for axcopllon. .nd !illng roqulromonlS lor lorm TO F 99-22.1,) II 'Yo.,' ontor Iho namo 01
tho forolgn country, ~
10 Wan Iho parlnorohlp Iho granlor of, or Iransloror 10, a forolgn Irusllhal oxl.lod during Iha cUl/ontla. yoar,
wh.thor or nollho parlnor.hlp or.ny parlnor has .ny bononclalInloro.1In II? II 'Yo.,' you may havo 10 11I0
FOl/no 35:W, 3520-1\, or 920.........,..,...., ,.....,......,.....".,.,."...,........"...................
11 Was UlOro . dl.lrlboUon of properly or .lran.for (o,g" by ."0 or doalh) of a parlnor.hlp Inloro.1 dutlng
lho Ia. yaar711 'Yo,.' you may olocllo .dJu'llho ba.l. of Iho parlnor.hlp'. ....1. undor socUon 754 by .Ilachlng
tho s1alomont doscrlbod undor Eloetlo"! on pogo 6 or 1110 InslrucUons......,. 0... 0.:.....0...' 1.0.... .... "~':' 0......
12 W..lhl. p.rlnor.hlp In oporallon .llho and of 1002?,..,...,.,..,...,..,.,....,.. .J...... .......:;:.. ;~,,\,......
13 How man months In 1092 woslhls ortnorslll neUva 0 oratod? 11-12 t '.1 0..':.',' ,.f
Designation 01 Tax Mallars Partner (Soo In.Wcllon.,)
Entor bolow Iho gonar.1 p.rlnar do,Ign.lad ..Ih.ta. mallor. parlnor (IMP) lor tho lax yoar 01 "". rolurn:
VO. No
X
X
X
X
X
X
Namo 01
d..lgnalod TMP
Addro.. of
do"onalod TMP
~ JOSEPH CI!:KOVICII
~ 6096 WI!:RTZVILLE ROAD
r MECHANICSDURG, PA, 17055
Idonlllylng ~
numborolTMP r 165-26-5032
n73' '90512
NTF'I"
Copy,lght Forms Soflwafl Onl'l, 1112 Nelco.lnc.
C floyaUylncorno. " I I ..... I......... I I I I......................... ..................
Invost-
mont
Inla,ost
Crodllo
Sol'-
Em-
ploy-
monl
AdJust-
man18
and
Tsx
Prolo,-
onoo
1I0mo
lldll)
tlld{l)
160
illl~~11
170
17d
170
171
170
1eB
iiliiill
19
20
21
'1IIIIIIIm :/Ilillllllil'
Forolgn
Taxos
Analy-
sia
23-21067 02raDo 3
(\J) Tolal amount
101,010.
1111111111I111111111I11111111I11,1111111
101L810.
(o)Nomlnoo'OIho,
621.
ELI & JOES MOBILE 1I0M1. CQUlt'l'
Falin lOOD (10lJ2)
Caullon: "Ouoallon D ol8cllodulo 0 la oll.wo,ad 'Yu." lllu Jlo,IIIOlolIllll. nollU'Iuilod \0 culIl.lolo OoIMlduloa ..
M-l, ond M-2,
23-2106,/02
. , raUD 4
~
Dolonoo Shools
Aaao18
1 CDlSh......... .0. to. ...... ...,......
20 Trodo '1010' alld occoulIl. IOcolvoblo . . . . , ,
b Loss ollowonco '01 llod doblo , , , , , . , , . , . .
3 Invontortos. It 00' .......... ...........
4 u,s, govornmonl obllgollon., . .. . .. .. . , ..
6 Tall",ollomptsocurlUolI. ....... to .0... ... I
6 Dlhar curranlossol. (alloch schadulo) . . . , ,
7 Mortg.go ond 1001 oalDlo loon.. . . . , . . . . . ,
6 Olhol tnvo.\mlInlo (ollDCh schadulo). . . . . .. ,
90 oulldlng. and olhor dop,ooloblo ossol.. . , , .
b Loss 6ccurnulolod doplocloUOn",........
10a Doploloblo assolo .. .. .. .. .. . .. . .. . .. ..
b loss Dccumulalod doploUon . . . . . . . . . . . . .
11 Land (not or ony omorllloUOn).,........,.
120 Inlonglblo o,solo (omort/loblo only), . , . . . . ,
b Lass accurnulalod amo,llzaUon. . . . . . . . , . .
13 Olhol asoalo (alloch schodulo) ........... I
14 Total assots .........................
L1abllllloa and CapItol
Accounts payablo.....................
MOllg.gel. holu, bond. PlY' bill I" lelllh.n I )'11' .
Olhol curronlllobiliUo. (olloCh DChodulo). . . ,
All nonrOCOurso loans.............., It.
16
16
17
18
19
20
21
22
~filjil:t1Ulij!IM~
1
2
Maflo'on, nole., bond. p.)'.ble In , yelf or ma,e . .
Dlhol liobillUo. (alloch DChodulo), , , . . . , , ., ,
Partnors.copllolaccounlS....,...,..... .
TotolllobiliUo. and co llol.....,.......,.
Not Incomo (loss) pal book. . . . . , . . . . ,
Incolne I"dud" on 8chldule K, linn 1 through
",I, .nd 7, nol 'Icordld on booblhl. ~ur:
ReconcllloUon of Income (Loss) per Dooks Wllh Incomo (Loss) per Relurn ('00 In.\nJcUon.)
8 Incoroo locordod on book.lhl. YOOI not
Includod on Schodulo K, Iino. 1-7 (IlOmllO):
o TIM-IIlI"",lnl."", ,$
3 Guaranlood poyroonlo (olhol than
11001l1t Insulonco). . . .. . . , . .. .. .. . . ..
4 Expon.o. locordod on book.lhl. yoar
not Includod on Schodulo K, Iino. I
through 120, 170, and 1Da (lIorTizo):
o DoprtlClollon $
b T'lYlland $
In111111nmonl
7 DoducUons Includod on Schodul. K, IIno. 1
lhrough 120, 170, ond IDa, nol chorgod
agalnsl book Incoroo U.. yool (1IorTizO):
a Dep'lcllUon S
6 Tolololllnos Ilhrou h4, ......."...
8 Total of IInosOand 7... ..... ...........
9 Incomo (loss) (SclMldulo K, Iino 230),
Sub~oclllnoO'romlin05...,....,..... ,
Im!llilIDlUIIIM!!!ID AnalysIs of Partners' Copllol Accounls
1 oalonco at boglnnlng 01 yoal.. .. .. .. .. 6
2 Copllol con~lbulod during yoor. . , . . . . ,
3 Nollncomo (loss) pOI book. . . , . . . . , . .
4 Olhor lneroosos:
Distributions: a Cash.........,........
b Proporly .. .. .. .. . .. .. ..
7 Otllor docroasos:
6 Tolol olllno. 1 lhrou h 4......... ....
1113' 06 "IF II,.
8 Total 011ln05 0 and 7...................
9 DIllnceltendol ur.Sublrlclllnl'lromllna5 ...
FOJII' . 4562
Depreciation and Amortization
(Including Informallon on L1stod Ploporty)
OMD No, lMQ-0172
1992
AUochmonl
001 uonco No, 67
Idnntlfylng numbor
23-2106702
g RosldanUal ronlal proporly 27,5 ro. MM S'L
27,5 ra, MM SIL
h NonrosldonUal roal proporly 31,6 rs, MM S'L
31,Q rs. MM S'L
16 A1lornaUvo Do roclaUon Salam (ADS soo Inslructlons :
B Class lifo 1%1'1'111 11I111 1 11111i: IIII!'I! SIL
b 12- oar ,.11 .IIIII,II,JI 12 rs, S'L
C 40- oar 40 rs, MM S'L
~ Other Depreciation (Do Nollnclude Usled Properly)
16 GDS and ADS doducUono for assols placod In sorvlca In tax yoars hoglnnlng boloro 1992 (000
Instrucllono)...."....".....".. ................,.,..,....,.,.....,............."..... 16
17 Proporty subJocllo soctlon 100(ij(1) olocUon (soa InstrucUons)..,..",...,.,.....,...,............. 17
18 Acns and olhor do roclatlon soo InslrucUons "..",.,.""""..,.",..."..,.,..".,.....,. 10
~ Summery
19 Uslod proporty. Enlor amounl from lino 26".,.............,..,. ,..,..............,....,..,... 19
:>0 Tolal. Add doducllona on IIno 12,IInoa14 and 10 In column (0), and IIno,10 lhrough 10, Enlor horo and
on Iho approprlalo Iino, 01 your roturn, (Parlllorshlp, and S corporations -- soo Ins~ucUons ,...,."...., 20
21 For assola shown abova and placod In sorvico during Iho curronl yoar, onlor Iho
ortlon ollho basi, al~lbutablo to snctlon 203A co,l, soa Inslructlolls .,.".",. 21
For Paporwork Roductlon /leI Nollco, soo pogo 1 01 tho soparalo IlIs~ucllon',
llUJ 450212 "TF 1113
\,
$10,000
24,094.
$200 000
7iJ.i'od proporly, Enlar amounllrom Iino 20 .. . .. , , . , . , . , . .. , . , , . , . .. . . . , , . . 7
6 Total oloctod cool of socUoll170 proporty, Md amounla In column (e). lirlOS 0 alld 7, . . . . . , . . . . , . . . . . . . . 6
9 TonlnUvo doducUon. Enlor tho smallor of lino 5 Dr IIno 8..............,........................... 9
10 Carryovor 01 disallowed doducllon from 1001 (soo InstrucUon,) ".". ,...' ,..,......,.,..,.......,. 10
11 Taxablo Incomo limitation, Enlor Iho smallor of taxabla Incomo or IIno 5 (000 Instructions) . . . , . . , . . . . , . . . . 11
12 SocUon 170 axponsa doducllon, Add Iina, 0 and 10, but do nol anlor mora lhan Iina 11 ..,., ,.,.,..,..,. 12
13 Ca ovor 01 dlsallowod doducllon 10 1003, Md IIno, 0 and 10,Ios,IIno 12..... ~ 13 I i
NOlO: Do not uoo ParlU or pa., III bolow for aulomobllos, cortnln olhor vohlclos, collular tolophono" compulara. or proporly uood for onlortnlnmon~
rocrooUon, or amusomont (lislod proporty). Insload, usa Part V for listod proporty.
I 'I\. MACRS Depreclallon For Assels Placed In Sorvlcs ONLY During Your 1992 Tax Year Do Nol
Include Usled Pro or!
Monlh.nd
(0) CI...llle.llon Dr propefl'l )'lItpl.ced (d) necove,y (g)Oeprecl.t1on deducUon
In .e~lc. pellod
n""llrnetlIO"h.TrU'UI)'
11I11In.1 nlVenue eelvlc. ... 000 80 aralo InalruoUonl.
Hamel".hoW" on IIlu'n
~LI & JO~S MODIL~ HOlolE COUH'l'
~ ^Uleh lhll 'llfm to our rolurn,
hu.ln... or .cllvll)' 10 which IhI.IOlml.l.t..
MODIL~ HOME P1\H1{
I E ocl on To E~ponBo Corio n Tonglblo Proporly
Plrt V boforo you complolo r.rll.l
1 Maxil'lOn, dollar Ihnilallon (GOO InGtlucllona) ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 To\41 cosl 01 looUon170 properly "Iscad In sorvlco during lho \4, yoor (000 InsbucUon'l .,..,.,.,.".., , 2
3 Tl1lOohold cosl of .ocllon 170 propo,'y boloro roducUon In IIrnllaUon , , ,.,., ,'.' ,...,....' ,..,.',.., , 3
4 RoducUon In limitation, Sub~aclllno 3 from lino 2. bul do nol anlor 100. thall -0- .,..,.,....,...,..,... 4
6 Dollar lIm1tallon for tax yoar, Sub~aclllllo 4 110m lino 1, hul do nol anlor 10" than -0-"...,....,.,... , ,. 6
o (II) I)ntl~ltlon 01 plopel" (b) co., (0) Eleeled CO'I
7 717,
Fonn 4662 (1992)
ELI & JOES MOUlLE 1I0ME COUR'l'
23-210G702
Po 02
forrn ~UlI2 1002
I I:II! slo Jroporly. - Aulumo lUll, Cortuln Ulhur 0 I 0109, Cui u or To up 10nos, Compulors, on
Proporly Usod lor Enlorlolnrnonl, nocroollon, or All1uDomonl
For Iny \'ohlclo for which you ,uo uslnQ tho IItandauJ milol'JUo rain or doducllng IODlD a.ponto, 00111)1010 only 228, 22b, columna (0)
throuoh (0) 0' Oocllan ^' I'll 01 Goclion 0, IIl1d GocUon 0 If nl)llllcnlJlo.
Goellun ^ .... Uoproclatlol1 (Caullon: Soo 11l5truclioflo lor IllIIilnUoll1I lur aulun.JLKlolt,
220 1J0 ou h.ve.vld.nu 10' 011111. lIu,lnll"tI""".I''''''1 UII (I,"ned' YOI No 22 U-Volle'a Iho ovldonco wrlllon?
(a) (Il) (0) nUll....' (1I1 (0) If) (g) (h)
Ty,PO 01 proJlOrlY DD10 Invlllme"1 COB or nnl. 10' d,ptecl.lIon nOCOYory MOlhodl OOI)loclaUon
(1111 yohlCloa fira\~) p8OlaervoledOln u.. olllor bOllia tbulll1l1"lnvulltl1nl ,Jollod ConvonUon dtJducUon
peu.,nl'", u,. anld
23 Pro or usod moro than 50". In a ualillOlJ lJualnoas UDO SOO Instructions:
'lI
Voa No
(II
Eloc od
aocllon 170
coal
24 Pro or usod 60% or loss In n ualifiod ooslnoss uso GOO Instructions:
SIL-
o/. S/L-
S/L-
25 Add omounlaln column (h), Enlor lho 10101 hOlD ond onllno 10, pogo 1, . . . , , . . , . . . . . . . . . . . . . , . . 25
26 Add amounts In column I. Entor tho tolal hOfO and on lino 7 8 0 1 ....... . . . . . . . . . . . . . . . . . .. . . .. .. . . . .. . . . . 26
SoeUDn B -- InrormaUon nogardlng Uao of VahlDloa -- II you 1I01luel o.ponso. for vohle!o.:
. /lJwoya complalo thla aocUon lor vohle!oa usad by 0 6010 propllolor, pOllnor, or olhor "moro lhan 5~ Dwnar." or ro!atod poroon.
. I' u roylded ythlel8l10 oure to eel. IInl,nlwer Ihe untlon.ln Geclton C lo.ee II ou me.' In elce lion 10 eo lelln Ihl, IIclton lor Iho.. y.hlel...
27 TolOt bualnoaol1nvoalmOnt mlloa drlvon during
Iho yoar (DO NOT Includo commuUng mllos),
28 TolOl commuUng mlloa lIr1yon during lho yoor
29 TolOl Dlhor paraonal (noncommuUng) mlloa
drlvon......... ...... ...............
30 TDlal mila. lIr1von during Iho yaor. Add
IInoa 271hrough 29....................
(a)
Vahlela 1
(b)
Vohlelo 2
(e)
Vahlclo 3
(d)
Vohlelo 4
(0)
VahJc/o 5
(I)
Vohlelo 0
No Yoa
No
Voa
No Vo.
No Voa
No Yoa
No Voa
31 Woalho vohlelo avallablo for poraDnal u80
during all-duly houra? .................
32 Waalho vohlc/o u80d primarily by a moro
lhan 5~ ownor or rolalod porllOn? ...,...,
33 Is onolhor vahlc/o avallablo for poroona!
uea? ...............................
SooUon C -- QuoaUono for Employoro Who Provldo Vohleloa lor Uso by Tho~ Employooa
Answor thoao quasUonalo dolormlna II you moot an a.eopUon 10 comploUng Socilon B, Nato: SocUon B ""sl alwaya bo complolOd for
vohlclos usod 0010 ro rlDloro, urtnDrs, or othor moro thnn 5% ownors or mlntod orsons.
VOD No
34 Do you malnlaln a wrlllon policy slOlomonllhol prohlbUs all poroonal uaa 01 vOhlclos,lncludlng eommuUng, by your
omployoos?....................................................................................... .
35 00 you malnlaln a wrlllon policy alalomonllhal prohlblls poroonol u.o of vohlelo" o.eopl convnuUng, by ytlur ornployoo.?
($00 InstrucUons ror vohlclos usod by corporato omeors, dlroclors, or 1% or moro ownors.). . . . . . . . . . . . . . . . . , . . . . . . . . . .
38 00 ytlU \root oil uao or vohlelo. by ornployoo. o. por8Onol u8o?.......,.............,..........................
37 Do ytlU provldo moro Ihon IIvo vohleloslo your omployoo. and rolaln Iho InlormaUon rocolvod from ytlur ornployooa
concarnlng tho uso of tho vohlclas? ......................................................................
38 00 you 1I1001lho roqulromonls concornlng quolillod automobllo 1I0monWoUon uoo (SOD InaWellon.)? . . . . . . . . . . . . . . . , . . .
Nola: II our an.wor 10 34, 33. 30, 37, or 30 I. "Yo." ou nood not oorn 1010 SocUon B lor Iha eoyorod vohlc!oa,
AmortlzoUon
(a)
DascrlpUon 01 coals
(b)
Dato amortlzaUon
bogln.
(e)
Amortizablo
amounl
(dl
Codo
aoc\lon
lii!I:!I'I,il,i'!li1liili'll
(0)
AmorUullon
period or
percenlage
(I)
AmortJzaUon
for this yonr
I ' 1 1 il
39 AmorUzoUon or co.l. lhol bo Ins durin
40 AmorUloUonolco.lslholbo an boloro 1092.....,......"....,.,.".."."".,............,.. 40
41 Tolal. Entor horo nnd on "OIhor Doducllons' or .Othor Ex on509-1I"0 or our ralurn . . . . . . . . . . . . . . . . . . . . 41
II1n 1 HTF 1114
ron" 8825 '
Rental Real Estate Income and Expenses of a
Partnership or an S corporation
". Goo Instruolluns 011 pago 2.
~ Allach 10 r",m '000 or r",m 11209,
Employor ldonllllelllon no,
23-2106702
OMU '10. un-IIII
1992
U"..llmronln' Ih. h.IIU"
1"I'fn.lnn.nu"If~I,.
Namo
ELI & JOES MODILE IImlE COUR'l'
1 Show tho kind ftl1lllocallon of oneh 1l10POIIy. Goo pago 2 lor nddiUonnl (llOpOllloll.
MOIHLE IIOME PARK
1\ 62 LINDA DlUVE, MECIIANICSDURG, PA. 1'/U55
B
c
o
Proporllos
Rontol Roal Estato Incomo A B C D
2 Gross fonls. . . . . . . . . . . . . . . . . . . . 2 131.392.
Ronlal Roal Estato Expansos
3; AdvorUslng.........,.......... 3
4 Aulo and travel. , .. . .. .. . .. . . .. . 4
6 Cloanlng and malnlonanco, . , , . . . , 6 -
6 COrnrnlsslons................. . 6
7 l"suranco.................... . 7 1,430.
8 Log.I and olho, profosslon.1 foea, . , 8 895.
9 ' Inlorosl.........,....,..,..... 9
10 Ropalrs,.......,..."..,..... . 10 3,451.
11 Toxos....................... . 11 3.828.
12 UUIIUos...........,.......... . 12 4.829.
13 Wagos and 631.rlos . .. .. , . , .. . .. 13 3.000.
14 Dopro<:l.Uon (soo InstrucUens). . . . . 14 7.717.
16 Olhor (lIsl)" 4.432.
See Attached 16
Schedule
18 Tol.1 a,pen60slor oaeh propnrty,
Md Ilnos 31hrough 16",........ 18 29.582.
17 Tot.1 gross ranlB,Add oross ronlB fromllna 2, columns A Ihrough f1,........,.",..,.,....,........, 17 131. 392.
18 Tolnl o'ponsos, Add tolal o'pensos from IIno 16, columns A Ihrough fl. . , , , . . . . . . . . . . , , , . . , , . . . , , . , . . 18 I, 29.582.)
19 Not gsln (Ios.) from Form 4707, Pari II, tlno 20, lrom Iho disposlUon of property from ronlal,o.t oslalO
ocUvIUos.... ..0... ....................... ........... ............. ..... ..... .... ..... ... 19
20a Nollncomo (loss) from ranlal '0.1 oSlala aeUviUos from p.rlnorshlps and fiducl.rlos In which Ihls parlnorshlp
0' S corporaUon Is a porlno' 0' bonoroelory (from Sehodulo K-l), ..,...,..,.,..,...,..., .,....,...,.. 200
b IdonUIy below Iho parlnorshlp. 0' roduelsrlos from which nollncomo (Ioos) Is shown on IIno 200, AIIaeh lillll
a schodulo " mora spaoo Is noodod:
(1) N.mo (2) Employe, IdonUrocnUon numbo, 11~1
21 Natlncomo (loss)lrom ronlal roal aslalo sellvlUos, Cemblno linos 171hrough 20., Enlo' rcsull hero and on IIIII~III
SchoduloK,"n02."..,.",.,.".,.,..."."...,..,....,..,..,.,.,",....,',.."....,., , 21 101.810.
For Psporwo'k Roduellon Aet Nolleo, .00 psgo 2. IIU3 902512 NTF un Proparoro Edition Form Illlitb (1992
r~", 1 065
0..1'",111.....1 nIl". t",""""
",t......I II........ r....\Il.
CL E~IS. 1~,9m~
~@93
U.S. Pnrtnorshlp Roturn of Incomo
rOf enl.nd., .._., IDD3, ot 1u reft' henhll1ll1l1 , 1UII" AIII'endlllg ...,.... I t8 ....
... Bop 80 mln'., InntlUctloll!l.
"All'" nllll'rlllnlllllll /, /l
0/ "M~ .J{lF.~' /J)fl/,I/II,' / fll//: (.I.l/J,c::r
-~_.__.._----_..._-.__._-__. _._ ..__ _,,~~,,_~_____u____
"f1llnr.1pI11 hll\ll1.,,,, .1I;U...lly
IJ},AL1::.,' ,III!
n f1.llCillill,lfOdvtl Of ,.,...lca
~~/JlS
C 11\111UOn cudo nUlllhel
1().lJ
Usa 1110
IRS
I.bol,
Olhor.
wlln,
plnnao
print
or typo.
Ufmplor" Ill.nllllnIlD" "11mb.,
.tJ ;.</0 (,70:/.
E Unto h)JllnOIll')"'fMl
~ /1..1 7f
Uumht1l, lllrr.l, am' IIKIllI VI ~wln 1111 III n flf), 1)0., Ion I'i1Ull 0 ullho In!lllUClkH1IJ
/12 l./tV!J.q /.'~.'II'r
1~;~O:;I~~;';:~~';~~Jt:;. _._-;~;---/ 'l ns~\ -
FIOUlUUItU...,utl..llIllllllllftll
$
a Chock oppllcntJlo balms: 11) 0 IIIIIIAI relurn (21 [J Finnl rnhuIl 131 0 Chnnuo In mJdless 141 0 Amonded IDlum
It Check eccountlng method: 11) IXJ Cnsh (21 0 Acc'unl 131 IJ Olher Isp.cllyl ~ ..................'......,..,......,..........,...."....'
I NumbDr of Schodulos K.1. Allnch ono fot eRch pOlson who wns n pm'ner nl OilY 1Imo during Iho tox yenr .. ..........................................................
Coullon: Il1c/udo only trado or buslnoss Incomo ond oxponses ollli"os In tllrOllgIJ 22 balow. Sea tllO Instructions (Of more Information.
1 a Gross recelpls or sales
b Less returns and allowances,
10
1b
~
1c
..
E
o
u
.5
2 Cosl 01 goods sold (Schedule A, line 0)
3 Gross profit. Sublract line 2 froll1l1na 1 c.
4 Ordinary Income (loss) from other parlnershlps ond fiduciaries (allac', sc/,edllle)
5 Net farm prolll (loss) (allac" Sclledule F (FornI 1040)) "
o Net gain (loss) Irom Form 4797, Part II, line 20,
2
3
4
5
o
7 Olher Income Ooss) (see Instructions) (allacll sclledule) ,
7
o Totallneome loss. Combine lines 3 throu h 7
8
2' 90 Salaries and wages (other than 10 partners),
,g b Less employment credlls ,
.:1 10 Guaranleed payments to partners,
Ji 11 Repairs and maintenance,
.l! 12 Bad debls ,
t 13 Rent,
14 Taxes and IIcensos
15 Interest,
p. 160 Depreciation (see Inslructlono)
e b Less depreciation reportod on Schedule A and eloewhera on relllrn
l!! 17 Depletion (Do not deduct 011 ond gas depletion,)
~ 16 Retirement plans, elc. ,
" 19 Employee benefit programs. , ,
'C
..
C
~
9c
10
11
12
13
14
15
90
9b
160
10b
100
17
18
19
"
20 other deductions (allac', sc'lBdule)
20
21 Total doductlons. Add the all10unls shown In Iho far rl hI column for lines 9c throu h 20 . 21
22 Ordinary Income (loss) from trada or business octlvllles, Sublract IIno 21 from IIno 8 22
Undor prllollics 01 petJury, I dnclnrD IhpI' hpvo alnmlnod Ihls ralurn.lnCludlnA nccompnnrlng flchodulos nlld Slolomonl'. Rnd 10 the bost of m)' knowlodgo
nnd belief, Ills tlUO, conoet, rind comploto. Dcclnrnllon or plrptlrOI (olhor limn gonOla pnrtnor) Is based on olllnformallon 01 which plepatOl 'las 811)'
knowlodgo.
CLIENT'S COPY
~ Slgnnlulo of gonoral paltnor
~,
Please
SIgn
Here
~onle
Paid
Preparer's
Use Only
Chock II
solf.omployed .. 0
E.I.No, ~
ZIP codn ..
Proparel', aoclals&Curlly no,
I? i~L/ laNe
'3 I ""3~117
- oS S
Fonn 1005119031
Preparer".. ^ 1\
slgn.1lure " Uj6
rlrm's MIllO lor ~ f'r',JlI1
yours II sell'employed)
nndaddf05S tJ'sr nl"'llf .'"(!l!I,rr",
For Paperwork Roductlon Act NoUce. soo pngo 1 of aopnrnlo Inslructlons.
Unto
I""
Cnt, "0, 11300Z
I
1\
rum, toM \'..JI I'... 2
mmmI!IDIi.1 COlt 01 Ooodl Bold
1
2
-L
4
6
-L
7
8
1 IrwantOlY at bOlllnnlnll ul yanr, , , ' , . , , , ,
2 PUlchnooo 1000 cool ulllOlnn wllhdrown tur porounnlun",
3 CoolollnbOl, , , , , , , , , , , , , , , ,
4 Addlllonal oacllon 203A cuoln (noo Innllucllunn) (o"och ur:lllJl/u/o) .
8 Olhor cosIo (a"ocll sclloel"'o)
8 Total, Add IInao 1 lhloullh 0 , . . , , ' . , , , . . ,
7 InvantOlyatondofyonr.".",..,"'"
8 Cool 01 goods sold, Sublract IIna 7 frorn IIna 0, Enlor horo and on pogo I, IIno 2
00 Chock allmathodo uood lor valulnll cloolng Invantory:
(II 0 Cosl
(III 0 Lowar 01 coot or markol 00 daocrlbod In 110gulallono oocllon 1.471.4
(\II) 0 Wrlladown 01 "oubnormal" goods as daocrlbod In Ragulallono oocllon 1.471-2(c)
(Iv) 0 Olhar (opoclly molhod usod and allach oxplanallon) ~ ,...................,..................................................
b Chock this box IIlho LIFO Invontory mothod was adoplad Ihls lax yaar lor any goods pI chockod, allach Form 970} , . ~ 0
c Do Iha rulas 01 sacllon 203A (lor proporly produced or acqulrad for losolo) apply to tha partnarohlp? . oVoo oNo
d Was Ihara any chango In dotorrnlnlng quanllllos, cosl, Dr valuallono botwoon oponlng ond closing Inventory? 0 Yes 0 No
II "Vas," allach explanallon,
~ Other Inlormallon
1 What typo 01 anllly Is IIlIng 11115 raturn?
Chock Iha appllcabla box ~ 0 Gonoral partnarshlp 0 Llrnllad pnrtnorohlp 0 L1mltad lIablllty company
2 Ara any partnaro In Ihls partnarshlp also partnarshlps? . . , . , . . . , . , . . , . . . ' .
3 Is this partnarshlp a partnor In anothor partnorshlp? . . , , . , . . , , . , . . . . . . . .
4 Is Ihls partnarshlp subloct to lho consolldatad audll procodwas of sacllons 6221 Ihrough 6233? II "Vos," SOD
Ooolgnallon ol,Tax Moltors Partnar bolow . . , . . , , . . . . , . . , , . . , . . . .
6 Ooas this partnorshlp moet ALL THREE ollha following roqulromenls?
a Tha partnarshlp's total racelpts for the tax year wala lass than $200,000;
b Tha partnership's 10101 assals at the and ollho tax yoar were loss Ihan $600,000; AND
o Schadules K-l are fIIad wllh tha relurn and furnlshad 10 Iho partners on or bolora the dua dala Qncludlng
axtenslons) for the partnership rat urn,
II "Ves,-the partnership Is not required to complato Schodulas L, M.l, and M.2; Ilam F on pogo 1 of Form 1065:
or lIem J on Schedule K-l , . . , , , ' . . . ' . . , . . , .
o Ooas Ihls partnorshlp havo any lorolgn partnars? , . , , , . . , , , , , . , , . . . . ,
7 10 Ihls partnorshlp a publicly traded parlnorshlp as doll nod In socII on 460(k)(2)? , . , , , . , . . .
8 Hos Ihls partnorshlp 1II0d, or Is Il roqulred to 11I0, Form 6264, Application for Reglstrallon of a Tax Sheller? ,
o At any tllI1a during calondar year 1093, did lhe partnorshlp have on Intoroslln or a signature or other aulhorlly
ovar a IInanclal account In a foreign country (such as a bank accounl, securities account, or other IInonclal
account)? (See Iha Inslructlons for exceptions and IIIlng raqulremants for form TO F 90.22,1,) II "Vas," onter Ihe
name of tha foreign counlry, ~ ........................,...................................................................
10 Was the partnership the granlor of, or lransleror to, a foreign trust that existed during Ihe currant tax year,
whether or nol Ihe partnership or eny partner has any banellclal Inlerest In Il? II "Ves,- you may have 10 lIIe
Forms 3520, 3020.A, or 926 , , . . . . , , ' , . . . . . , . . . , , . , . , . , .
11 Was lhere a dlslrlbullon 01 proparty or 0 transler (o,g,. by solo or daath) of a partnarshlp Intarasl during Ihe tax
yaar? II "Vas.- you may alacl to ad/usI tho basis ollha partnarshlp's assals under sacllon 764 by altachlng tha '
slalemenl deserlbad on a e 5 of the Instructions undor Elecllons Modo B Iho partnershl
Deslgnallon of Tax Molters Partner (See Instructions,)
Enter balow the genaral partner deslgnatad as the tax mallora partnor (TMri't6,!lhP'lhx ~ylinr 01 thl~ r.elurn:
., \)', J ,) I J, J,.J
Nama of .. Idantlfylng ..
doslgnatad TMP ,. numbor 01 TMr ,.
Addrass of ..
daslgnatod TMP ,. '~t'-'~
K
>(
>(
1)."""'''1,1,>111... 11'''''''.,.
l"IPl,,~lllt'~lIf"", n".\lr. ... noo nr ulInl" llllllrucllnll", ... ^ttnch Ihhl form to your lolurn.
U"r~I"1 .'mwl1 ufl",hllll ' J J
1:1-/ d,v!.Ljol[~ 1)6~iJi/.I.:- 1.-1./I..I)I/.::- C,/'.!.-:.tJ.[-------
Uu,,'nllu or ncllv11r 10 ~hlch Ihl, 10lln ,elAhlS
II' )/J/l-f: -Olllt: (
Eloctlon To Exponoo Cortoln Tonglblo Prollorty (Sactlon 179) (Nato: /I you Itavo allY "Us tad propotly."
cOlllploto Part V IJU(O!!U:'OIl cOlllp/ola Part I,)
Maximum dollar IImllallon (If an onlorprlso zona buslnos9, soo In9l1ucllon9,) , , , , ,
Tolal c091 01 aoctlon 170 proporly placod In 9arvlco dUllng Iho tax yoar (900 In9lructlon9) ,
Throshold cost of section 170 proporty boloro roducllon In Ilrnllallon, , . , . , , ,
Roducllon In IImltallon. Subtractllno 3 Irorn lIaa 2, but do nol onlor le9s than -0-
Dollor IImllatlon for lax yoar, Sublroct lina 4 from IIna 1. bllt do not onter loss limn -0-, (If
rnarrlod filing 90poraloly, soo Irl9lrucllons,) ,
en) Clnr;c'lflllon 01 plOpcrly
7 L1slad plOporty, Enler omount frorn IIno 20, , . , 7
o Total olocled cost 01 secllon 170 plOpOlty, Add amount9 In column (c), IInos G and 7 0
o Tenlallvo deduction, Entar tho srnallor olllna 5 or lino 0 " ".". 0
10 Canyovar 01 dlsallowod doducllon from 1002(900 Instructions), , . . , . ' 10
11 Taxable Incomo IImltallon, Entar Iho small or of taxablo Incomo or lino 5 (soo Inslrucllons) , 11
12 Secllon 170 oxponsa doducllon, Add lines 0 and 10, but do nol enter more than line 11 , 12
13 C.lfyovor 01 dlsallowad deducllon to 1904, Add lines 0 and lO,lcss tino 12 ~ 13
Note: Do not use Parlll or Part 11/ bololY for lis/ad proporly (automobllas, cerlain ot/ler ve/l/c/os, cellular telephones,
cerlaln computers, or properly used for entertainment, recroalion, or amusement), Instead, IIse Parl V far listed properly,
MACRS Depraclatlon For Assets Plnced In Servlco ONLY During Your 1993 Tax Year (Do Not Include
Listed Pro ert
r""11
4562
DOllroclntloll nmJ Amortlzntloll
(1lIchllllng Illrorrnntloll 011 L1stoll Prollorty)
1
2
3
4
5
(hi Cn:;1
(e) Elp.clod cosl
o
(b) Month and (c) Oasis lor dcprcclnllon (dl nCCovorv
yoar placed 111 (bu5lllossllllYcslmonl uso pnrlod .,
!lcrvlco 0111 sea Instluclton'J
14 Genoral De reolallon S slorn (GDS) (sea Inslructlons):
a 3- oar ropert
b S-year property
o 7 -year property
d 10-yoar proparty
o IS-year proporty
I 20-yaar proporly
g Rasldenllal rontal
oropertv
II Noarosldanllal roo'
proport
15 Allernallve Dopreclatlon Systell1 (ADS) (seo Instrucllons):
o Class life
b 12-year 17. rn.
o 40. oar ~O rn,
UUlillJII Other Depreciation (Do Not Include Listed Property)
(0) Cotlvonllon
II
.
2".5 yru.
27.5yrn.
Hl,t
Ml1
MI-t
Ml1
MI-t
16
17
10
GOS and AOS doducllons lor assols placod In sClvlco In lox YOOlS beginning belora 1993 (sca Inslrucllons)
Property subject to ooollon 16B(Q(1) election (soo In9trucllol10)
ACnS and olher do recloUo" soo InslrucllOlm . .
. . . . . . . . .
mmm Summary
10 Listed proporty, Enter amount from IIno 25, ,.'" """,.,
20 Tolal, Add deducllons on IIna 12,Iil1oS l~ al1d 151n column (0), and lines 16 throuOh 10, Entor hera
and on Iho approprlale linos 01 your rot urn, (Partnorshlps al1d S corporallol1s-sea Inslruollons
21 For ossets shown above and placed In service during (ho current year, enter
tho orllon 01 tho basis allribulablo 10 sccllon 263A cosls (sco Instructions
For Poperwork "eduction Act Uotlco, soo pngo 1 of tho so porn to Ins'ructlons. Co!. No. 12906N
UMll Uti IMf;.(ll1;J
-~@93
Allnchlllnnl
RltflllcmtO rlo. 07
!!IlllUfrlng number
;.<3~r-"/{J 07110.<.'-
1
2
3
4
$1", !.Jun
$200.000
5
S/L
S/L
SII,
S/L
S/L
S/L.
S/L
10
17
10
88'1
10
Foom 4562 \19931
rtlll1ll0051lltOJI
Pnrlnors' Shnros 01 Incol1lo, Crodlls, Uod_~lellor'!ll ole,
_ __=--=-~-==-=:::~J';i.~i,~"liiijll~;;jl...~;; lI~i!..___ ,___,
1 OIlJlnnry hu;olllo (lusn) hnllllrnt.ln ur huslllosa O(;II\IIUoo (pnu" I, IIno ~;J) . -1-
2 Nollncol11o (loss) hUIIl ronlnlwl1l ofllnln ReUvllhHI {"find, fOHn 1Il1?!i} , . . . . . .. ...~.~
3n Orolllllncul1lo "urn ulhCf ,ulllnl m:livillus. . . . . . . . I-~!I-I~-" ~I- ~
b rlq1DIIDOS 110m 011101 ronlnl ncllvill1l9 (,lUm;" sctmcJu/,,). . . . _~~J_ ___-1_ ~~
o Nollncoll1o (101111) hOI11 olhOf IUlllnl m:llvitlos. Suhlrnclllllu ~'lJ hom Uno 3n . 30
4 Portfolio Incol1lo (IODS) (SOD Inslructlons): 0 Intorosl Incomo 40
b IJlvl~on~ Incolllo , . ' 4b
o Royolly Incolllo 40
d Nol shorl.lo'lII capllol onln (loss) (allocl. Scl.odulo V (FOfm 1065)) 4d
o Nollono.to,m capllal gnln (loss) (allncll Sclledulo D (Fofm 1065)) 4.
, Olhor porllollo Incomo (loss) (allnel' sclledule) , . 41
5 GUAranteed payments 10 pOllnms 5
6 Nol gnln (loss) under s.cllon 1231 (o.lhor Ihan duo 10 cosually or lhell) (ollacl. Form 4797) 6
7 0lhorlncom8 flosslfnllael, sclledulo, , , . , . , , , , . . . , , , " 7
8 Chnrllablo contrlbullons (soe In51,ucllons) (nllnc', sel.odu/o) 0
9 Socllon 179 oxponsa doducllon (allacl. Form 4562), 9
10 Doducllons rololod 10 porlfollo Incolllo (500 Inslrucllon5) (1Iollllze) 10
11 Olher doducllons (allacll sclledule) , 11
120 Interost expense on Investmont debts . . 120
b 11) Inveslmenllncome Incfuded on IInos 40, 4b, 4c, ond 4t abovo 2bl1
;2' Invoslll1ont oxpons051ncludod on line 10 abovo, . . , . 2M2
130 Crodlt for Ineoll1o tax wllhheld 13.
b Low.lncomo hou51ng c,odll (seo Inslructlons):
11) F,om pa,lnershlps to which secllon 42(j)(5) applies lor p,ope,ty placed In service befo,e 1990
(2) OIher than on IIno 13b(l) for properly placod In sorvlca belora 1990 .
131 Froll1 perlnorshlp5to which soctlon 4201(5) 01'1'1105 lor proporly plaead In 50rvlco oller 1989
(41 Other than on line 13b(3) for properly placod In servlco oller 1989 ,
o Qualified rohabllllallon oxpen~lIu,os reloled 10 rontal rool eslolo actlvlllos (ollacll Fonn 346B)
d Credlls (olher Ihan credlls shown on lines 13b and 13c) relale~ 10 .enlal ,eal eslale aclivilles (see Insl,ucllons)
o Crodlts rolaled 10 othor ronlal acllvllies (soo Inslructlons)
14 Olher crodlls Isoo Instrucllonsl , , , . , . . ,
150 Nol eornlngs (loss) from 501l-employmenl ,
b Gross farming or fishing Incomo .
c Gross nonfarm Incomo .
100 Dep,eclatlon adluslll10nl on proporly placod In sorvlco allor 1988
b Adjuslod gnln or 1055 ,
o Doplollon (olhor Ihon 011 and gos)
d (1) Gross Incomo from 011, gas, nnd geothormal properties
(21 Doducllons allocoble 10 011, oos, ond goolhormal propertlos ,
o Olher adlu51ments ond tax proforonce lIerns (allocll scllodulo)
170 Type of Income ~ ..............,.. b Forolgn country or U,S, possosslon ~ ................
c Total gross Income from sources outsldo the Unilod States (lItl.1c/l sc/lCdulo).
d Tolal eppflcablo doducllon5 and loss05 (ollec', sc'lOdulo) ,
o Tolallorolgn laxos (check ono): ~ 0 Paid 0 Accruod
, Reducllon In taxos available for cro~11 (ollncll scllodulo)
n Olhor forolgn lox Inlormol1on fallncl. scllodulo} , , ,
100 Tolol oxpondllures to which a socl1on 59(0) olocllon may apply
b Type of oxpondlluros ~..,......................""., ,............................................
19 Tox.oxempllnlo,05t Incolllo 19
20 Olher lex.axompllncomo. . , , , , , 20
21 Nondoductlblo oxpens05 . . , , , , . . . . , , , , , . , . , . , , ~1
22 Olher lIems and emounls reauhod 10 be '.aarlo~ sopamlolv 10 amtnors Iseo Inslrucllons) 'allach sclloduloj
230 Incomo (1055), Comblno linos 1 lhrough 7 In column (ll), From Iho rosull, subtract Iho sum of /)9, /18' a
Ilnos 8 Ihrough 120, 170, on~ 180 , , , , . , , , . , , -' ' . , , . .. 230 -, 7 'it
b Analysis by typo (b) Indlvlduol (d) Exempl
(0) Cnrpomts (e) Portner ship
of partner: I. AcUvo II. rn9slvo organiZAtion
(1) Gencrnl parlners
(2) Umllcd purlners
,
u
::II::!
'go
c,.,
, 1;;
1;;.. l'!
",e",
>"'..
.5E.5
~
o
~1i.'E
tl.!ie
'gfJ
.. c
U~
tl.t~
OM
:a~
..
i
~
'"
E
8
.5
.l!I
'6
l'!
(J
rn
'"
~
e
OJ
'f!
~
..
'"
5
rn
'~
'jij
.'i
II.uo 3
b) Total amount
11~_
i3bii
13br2
3b'3
3bl4
130
13d
130
14
150
15b
150
160
16b
160
6dll
16dl2
180
~
17c
17d
170
171
170
16.
(0) NomlnoolOthor
rOtnl
8825
Rontal Real Estate In como and Exponses of a
Partnership or an 5 Corporation
II> 801t In.luetlon. on bnek.
... ^"neh 10 rOF'" 100D or rorl11 1120S,
OMII Uo_ 1&4~.'H1l)
~@93
o.p"'"lenlol "Ie .,..,,')'
ltll",naln.w.ntlllBHW'
Nam. ('
1.=-1./ /J N /) ..)0 F.-J 1)/ r t.ln F /-Ifill I" " ,,,, ,t T
1 Show Ihe kind and locallon 01 each ro erl , See a e 2 lor addillollnl 110 ellles,
A (lJn (1,ll.Er,...1 ;0111,...., /JJ!?,I(."", ,," ,.'", ""."",.",,',"" 'Ii"'" ,.', "" "." "...", "..,..,.." ", ,.,.,. ,..,...,.." "..."
11:1.. I.INDII Dt!/ur.. I'J)EI.IIIlf'oJ/(.;u'".ill1fr-t t2!' 17~.t.r
B ".,...,......,..........,...",."",.",...,...,',.".,.,',.,.,.""."".,.""..",.,.",."",.,....,.,....,.,....,...,......".,.....,...,.
Emplo.,I' IdlnllfluUon numb"
.1'3 i :Ull (, 711 ~
c ...."....,."...........,.,.",.......,.,...,...,',.."......,.,..,.,.,.,.."".,..."...".,...,..,...".,..,.....,..,...,,......,.,..,......,.
o .................................................................................................................................................
Properties
Rental Reel Eetate Incomo A B C D
2 Gross renls , 2 12..:3, 380
Rentel Reel Estato Expenses
3 Advertising 3
4 Aula and trevel , 4
6 Cleaning and malnlenanee , 6
6 Commissions 6
7 Insurance 7 fA"
8 Legal and olhsr plofesslonal lees. 8 fi't.r:
9 Intoras' 9
10 Repairs 10 /, tJ3'7
11 Taxes , 11 130 :?
12 Ulllllles 12 o/;",3q?
13 Wages and salaries 13 ;Z '"51..
14 Dapraclallon (see Inslrucllons), 14 ."? fltJ"
16 Olher (1151) ~ .SJlflflU,r:;S..... ILl/I;..
.................................... 16
....................................
18 Tolal expenses lor each plOpOrty, ~3, 'faD
Add lines 3 through 16 18
17 Tolel gross renls, Add gross renls Iroll1l1no 2, columns A Ihrough H . 17 /.13, 3f3 (J
18 Total expenses, Add tolal expenses from line 16, columns A Ihrough H . , 18 d.3 <Ida )
19 Net gain (loss) from Form 4797, POll II, line 20, from the disposillon of proparty from renlal real
estale acllvllles 19
200 Netlncomo (loss) from ranlal real eslale acllvilles from partnerships and fiduciaries In which Ihls
partnership or 5 corporallon Is a partner or beneficiary (Iram Schedulo K.l) 200
b tdenlify below Ihe partnerships Dr fiduciaries from which not Income (loss) Is shown on line 200,
Atlach a schedule II more space Is needed:
(1) Name (2) Employer Idenllflcallon number
.................................................. ..................................................
.................................................. ..................................................
.................................................. ..................................................
21 Nel Income (loss) from rental real eslalo acllvilles. Combine lines 17 Ihrough 200, Enler result 99,980,
here and on Schedule K, lina 2 21
For Paperwork Reducllon Act Nollce, lIIe buck of form.
Cat. No, 10130Z
Fonn 8825 (lgg3)
2
Inoom. 3
4
6
6
7
8
Deduc-
tion.
("0
Inltruo-
tlon.
lor
Ilnila.
tion.)
'-."
Fonn 1065
O,p'r1mInt 011111 T 'OI.ury
Intlrnal n'''lnUI Bllvlce
A P'lnc:lplI bu.n. activity
REAL ES'rATE
B P~nolplI product/.o",lco
RENTALS
C DUMn... cod. no.
7033
U.S. Partnership Return of Income
ro, Call1ldl' .....'111...011.. ....., blU ,11114,& "Idlng
.. S.. II .,.t. InllfucUon..
,II
1994
OMO No, l04&.00lllI
o Employ" 10 numbe,
23-210li702
E O.la bu~n... st.~.d
6/29/79
Name of (I,'lIlI.."lp NUIUbl,. ,I.ul, alld loomOI aulll no. Cllvorlown, "III, Md IIf'cod.
ELI & JOSEPH CEKOVICH, PTR
ELI & JOES MOBILE HOME C'l'
82 LINU1\ DRIVE
MECH1\NICSBURG, P1\ 17D55-1549
u.. u..
Ins
lab.l.
Olh".
wi..,
pl....
p,lnt
ortyp..
P Tol" ....1. Ct,. .plcllle Ine'"
S
Q Chack appllcabla box..: (I) 0 InlUII IIIUII/ (2) 0 FInal ..Ium (3) 0 Chang. In .dd....
H Chock accounUng m'lhod: (1) ll!I Ca.h (2) 0 Acc.ual (3) 0 OIh.. (.poclfy)~
I Number 01 Sch.dul.. K. I, Anach on. lor ..ch p...on who w.. a p.rtn.. .1 any Um. during Iho tax yr, ~
(4) 0 Amendod ..Iurn
2
CauUa": Indude only trade or buaJnllllncome and expense. on Ilnlll1. through 22 below. S'I thelnltructJonl for more Information.
1a Gro.. racelpl. 0' ........."...,......,....................... 1a
b Le.. ,.turn. and allowance. ...... ...... ""., , ..."...", ,. .,. 1 b
1c
Costolgoodllold (SchoduloA,llnoS),.,..".,..,.".,.".."",."".,.,",.".,.,."... 2
Gro.. prollL Subtract IIno 2 from IIno 10 .' ,.,..,..."..,.,.." ,.".,..,...,.., ".".,.".. . 3
Ordln.ry Incoma ~o..) from olh.. p.rtno..hlp., ostalOl, and trust. (.nach .ch.dulo), . . . , , . , . , , . , , . . . 4
Notlll1ll pront ~o..) (anach Sch.dula F (Form llJ.10)), , .. , . , . , , , . , . , . , .. .. . . , , . . . , .. , . , .. .. . . . 6
Not gain ~Ol') from Form 4797, Part 1I,lln. 20 "., , , , . , , . , . , , , . . , , , , . , , , , . , , . . . , , . , . , , , .. . . . 6
000' Incomo ~o..) (.oa Instructlon.) (anach ochadulo) , , . , . , .. . , . , . , . , .. , .. .. , . , .. , . , .. .. , , . . 7
Totallncome 0... Combine line. 3 throu h 7 . . . . , , , . , . . , . , . . . . . , . , . . , . , . , . . , . , . , , . , . . . . . , 8
9 Sala~o. and wag.. (olhor Ihan 10 partno..) (10" omptoymant Clodll.) , . . , . , , , , . , , . . . , . . , . , , , , , . . . 9
10 Gu..anlOld paymonl.to partn....,.,.",.,..,..,.".,.,...,.,.""""..,....".,.,..... 10
11 R.pal.. and maln"nanco .. .. .. .. .. .. .. .. .. , .. . .. .. . .. .. .. .. .. . .. .. .. .. , , .. .. .. . .. .. .. . 11
12 Sad d.bt...........,..,..............................,.............".............. 12
13 R.nt....."..,.",.".",..,."",...",.....".,.",.,.,.,......".".".,...".,. 13
14 Taxes and llcen.e. .....",.,...".",..",....""...".....,."...".... ,., ,.,.,...' 14
16 Inl"ost".. . .. , .. . .. .. .. .. .. , .. .. .. .. .. .. .. .. .. .. . .. . .. .. .. . .. .. .. . .. . .. . .. . .. .. .. . . 16
18a OoproolaUon (I" Inllructlon.).. , .. .. .. .. , .. .. .. , .. . .. .. .. .. .... 16a
b La.. doproolation roport.d on Sch.dulo A and .I..wh..o on 'olum"". 16b 18c
17 o.pI.Uon(Donotdoduotollandg..d.plollon,) """""",.",.,."".""""".,.,",. 17
18 Retirement plana. elo. . . , . , . . , , , , . , . , . . . . . , . . . . . . . . , . , . . . , . , . . . , , . , , , , . . . . , . . . . , , , . . . " 18
19 Employaa bonont program.......,......,..,........................,....,....,......... 19
20 OIhord.ductlon. (anach .chodulo), """""""",.,."",."""",.",.",.".,.,",. 20
21 Total doducUon.. Add Iho amounl' .hown In Iho fa' rl hI column for IIno. 9111rou h2O"."."."". 21
22 Ordln Inoome a.. from trada or bullnell activlUes. Sublract line 2t from line 8, , . . . , . . . . , . . . . . 22 0 .
Under penalties of perju% I dedare Ihall have examined this relurn.lndudlng accompanyfng schedules and l1alementlL and to the
belt of mY knowledge ana belief. It Illrue, correct, and complete. Dedaratlon 01 preparer {other than gen.raJ partner) I. oued on all
Information of whicH proparer has any knowledge.
CLIENT'S COPY
~ SI nature of eneral arm,r or limited llabll com an
prepar.r's ~ 'o..\-
Paid a1gnaluro r :'I \ \
~~T&'~I~B FInn'. namo (or ALFRED L. WHITCOMB
you.. II 1111. 43 W. MAIN STREET
omploy.d) & addr... MECHANICSBURG PA
For Paperwork Reduction Act Notice, .ee page 1 or ..puatl In.tructlon..
Cop)'llghl FOlm. Salhul. Only, 111I11I4 N.lco,lne. N1II4108!U
Please
Sign
Here
Prop..or'. SSN
176-34-8948
23-1943547
member
Oalo
D3/1B/95
E1\
17055
Form 1065 (1994)
H733
106512
NTF8D20
.
., ';'-';J
fo,", 10ll~ (tDll4)
ELI & JOSEP" CEKOVIC", PTR
COlt 01 Goodl Bold
23-2106702
Paga 2
Ii 1.lil,I'II'i:II.I+'1
1 Inv.ntory .1 b.glnnlng of YO", , . .. , , , , , , , , .. .. .. , .. .. , , , , .. , , , , , , , , .. .. .. .. , , .. , , . .. , .. , .. . .. 1
2 PurohIUII... co., 01 Itlms withdrawn tor p.llonal u.. ......... . . . . . . . . ....,.... .... . . ..... .. . ... 2
3 COltofllbor............,... .0..... '0' 10' .... ."" ............. .......... .0... .... ..... 10 3
4 AddlUonol IIcllon 263A coot. (1I.lnot,ucIJon.) (.n,ch .ch.dul.) .. , . , , , , , , .. .. .. .. .. .. .. . .. . .. .. .. .. 4
5 Oth.r OOlt. (attAch I.;htdull) . . . . . . . . . . . . . . . . . . . . . , . , . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
8 To.... Add Un.11 through e. . . ........ . ... .... I ... I....... " . . . . . . . ........ ...... ......... .. 8
7 Invlntory .. Ind of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
B Co.tolgood. .old, Subtraclllna7lromlln.e, Enlorhorundon paga 1,lIn02",..",.""."",.,." B
91 Chock oIlmothod. ulld for volulng doolng Inv.nlory:
(I) ~Coot
(II) Lowor of coot or ma,kat a. do.cflbod In R.gul.Uon. IIclJon 1,471.4
(III) Wrtt.down of '.ubnormal' good. a. d.ocrlb.d In R.gul.~ona aeCllon 1,411.2(c)
(Iv) Othor (.pedly mothod ulld and anach o.p1.n.~on) ~
b Ch.ck thI. box" tho UFO Invanlory method w.. adopt.d Ihl.t.. yoll for any good. (If chock.d. ottach Form g70) ..,.., , . . , , . . . ~
o Do tho rut.. of.ocIlon 263A (lor properly produced or aoqulr.d lor reoato) opplv to th. partnor.hlp?, , . . , . . . . . , , , . . . . . ., B Voa
d Wa. thero any chong. In d.lormlnlng quan1/tl.., cool, or volu.~on. botwoon op.nlng ond doolng Inv.ntory?, . . , . . . , , , . . . . Voa
U-VII,. attach .xptllnatlon.
No
No
III.: 1','1 iT '1':,11' :':111: III
Other Inlormallon
1 Whll type of on1lty I. Mng thl. relum?
Ch.ck tho appllcabl. box , , ,. ~ I!!I aonero! portn".hlp 0 Umllld partnorohlp 0 Urrit.d Ilablllly componv
2 Ar..nypartn.rllnthllpartner,hlpaJIO partner.hlps?. ..... II............ II .to.......... .t........ It........ "",
3 I. thI. partn.rohIp a portner In onothor pallnor.hlp?, , .. .. .. .. , , , , . . . , . . . . , .. .. .. . . , .. , . . .. . , , . , . . . .. , , . .. . , . , .. , . .
4 I. thI. partn".hlp ,ubJ.cI to tho conoolldll.d audit procodure. ol..clJon. e221 through e233? II "V..,. 110
o.llDnat)on a. Tax Matter. Partner below..................... . . . .. . ........................ ..................
5 Do.. thI. plllnor.hlp moat ALL THREE oIlho following requlllmont.?
1 Tho partnorohlp'.totol receipt. for th.l.. YO" wor. I...thon $250,000;
b Th. partnor.hlp'.loIoI ....I. altho .nd of Ih.t.. va" W'" I... Ih.n S8OO,ooo: AND
C Sch.dul.. K.I are fil.d with tho relurn and furnl.hod 10 tho p.rlnor. on or bolore tho duo dol. ~ndudlng
extenalonl) for the partnership return.
II "V....th. portn".hlp I. not requllld to complolo Sch.dul.. 1., M.I, and M.2; Il.m F on p.go I of Fo,",
106lS; or Item J on Schedule K..1 ............................................................................. X
6 Oo..thl, pattnlr'hlp have any foreign partners?........o.."".,.,."", ,.,.,..............,... ................ X
7 I. thI. pllln".hlp a publicly tradad po~nollhlp .. d.nnod In ..cllon 4e9(k)(2)? . .. .. , , , , . , , , , . , , , . , , , , , . , , .. . . , , , . , .. , , . X
B Ha. thl. portnor.hlp fiI.d, or I.tt requlrod 10 file, Form B264, Appllc.Uon for Rogl.lraUon of 0 T.. Sh.".r1, . . . , , , , , , , , . . . , , , . , . X
9 At ony time durlng coI.nd"voar 1994, did tho p.~n".hlp h.vo on Inloroat In or a oIgnolu.. or othll.uthorlty OYlla
financial aooount In a foreign country (Iuch a. a bank account. lecurlUel account, or other financial account)?
(SlItholnllrucllon. for .xceptlon. and filing requlllmonl.lor Form TO F 90.22,1.)" "V.... ontlltho nom. 01
tho 101llgn country, ~ X
10 Wa. the partnerlhlp the grantor a'. or transferor to,. foreign trult that .Kllled during the cunent tax year,
wh.thor or nol tho p.~nor.hlp or anv pa~nll h.. any bononclollnl.lll1ln II? It "V.... you mav havolo fil.
Form. 3520, 352O.A, or 926.,. ,.,..' , , , '" ",..",.."""" , . , . , , . ..."..,..,.., .....,.., , .......,....,..., X
11 Wa. thoro a dlolllbutlon 01 proporly or olran"II(o,g" by .01. or d..th) 01 a pa~nor.hlp Intollll durlng tha tax
yoll? It "V.... you m.y .1.cI 10 adJuot tho bool. 01 Ih. p.~n".hlp'. a..ol' undll lIeIlon 764 by a\lachlng th.
Ilatomon' d.ocrlb.d undor ElltCUon. Modo By tho Parlnll.hlp, , , , , , . , . , , , . , .. .. , , . , , , , , , . , .. , , , , . . . .. . , . , , . . . .. . . , X
DealgnlUon 01 Tax Mltters Partner (SlItnotruellon.,)
Enlor below Iho g.n"oI plllnll d.lIgn.l.d a. tho I.. man". p.~nor (TMP) lor thow yo" ollhl. relurn,
Nome cl ..
doolgnalod TMP r JOSEPH CEKOVICH
Add.... of .. 6096 WERTZVILLE ROAD
d.oIgnat.dTMP r MECHANICSBURG, PA. 17055
H733 106512 NTF 11I21
Cop~flghlFo'm. Soll...,.Onl~, 111114 N,lco,lnc. N1I41oen
Id.nUlyIng ..
numborotTMP r 165-26-5D32
Inoome
(Loll)
Deduo-
tlon.
Inv..t..
ment
Intere.t
Credlto
Self-
Em-
ploy-
ment
Adju.l-
mentl
and
Tox
Prerer-
ence
Item.
Forolgn
Taxe.
Oth.r
Anoly-
III
H733
..".:'
ELI Ii. JOSEI'll CEKOVICII P'l'R 23-2106702 PI · 3
p.rtnor.' S lorDs 01 n_~E.J!.I!LCro t~J~!!,-l;lct ons, 010.
(~ DI.t,lbuUv, .h"~ It.m!...._ _ Total amount
1 Ordinary Incom' (loll) 110111 trad, or bulln... activit!.. Ip.g. t . lIne 22) . . . . . . . . . . . , . . . . , . . . . . ,
2 Nit Incom. (loll) Irom ,.nlol'lIl ..lalllcllyIUI. (1lIaeh FOflIl0020), , , , , .. , , , .. , , .. , .. , , , , .. , 85 r 15 0 .
31 Grolllncom' hom other IInlal acUvltlll. , . , , . . . . . . . , . . . . . . . . . '13.
b ""p"n.lllrom othll rlntol IcIlYIUII (allaeh .ehldull) , , , , , , , , , , " 36
o NIllncoml (loll) Irom olha,"nlol IcIlyIUI., Bublllc\ Ilnl 3b Irorn IInl 30 , , , , , , , , , , , , , , , , , , , , , , 30
4 Portfolio Incoml ~Oll) (1IIInl"ucllon.): . Inlllalllneoml , , , , , , , , , , , , , , , , , , , , , , , , , , , . , , , , , 4.
b Dlyldlnd Incornl .. .. , .. , .. , . .. , .. .. .. . .. .. , , , , .. , .. , .. , , .. .. , .. , , , .. , .. .. .. , .. , .. . 4b
c noyolly Incorno .. , , , , , , .. , , , , , , , , , .. .. , .. , .. , , , , , .. , .. , .. , , , , , , , , .. . .. .. .. , .. , , , .. 40
d Not.hort.tllm eopllol goln (lOll) (allaeh Behldull 0 (Form 1(00)) , , , , , , , , , , , , , , , , , , . , , , . , . , , 4d
8 Nlllong.lllm oopltol goln ~Oll) (ollaeh Beh.dull 0 (Form 1(00)) , , , , , , , , , , , . , , , , , , , , . , , , , , . , 48
1 Othll portfolio Incoml ~o..) (1llleh lehldull) , , , , . , , , , , , . , , . , , , , , , , , , , , , , , , , . , , , , .. . , . , , 41
5 GUllanlold plyrnlnt.to p"rtnoll.., ....... .., ..' .. .. ..' .., .. .. , ..' , , .., .... ..... , , .., 5
6 Nil goln ~Oll) undo, l.cIlon 1231 (othll th.n duo to e..uolly or Ih.ll) (.lIleh Form 47971."...." 6
7 Other Income 0" attach .chedule "..,." . . , . . . , . . . , , . . , . . . . . . . , . , . . , . . . , . . , . . . , . , . 7
6 Chllltlbel contrlbu1lon. (III Inotrucllonl) (allaeh aehodulo), , , , , , , , , , , , , , , , , , . , , , . , , , , , , . , , , 6
9 Sacllon 179 exp.n.o d.ducllon (oll.ch Form 46621 """,.,.""".."..""",.,",.,.,' 9
10 Ooduellon. ,olalod to portfolio Incomo (lIoln."ucllonl) ~toml'o)" " " , '" , , ".",."." , ., " 10
11 Oth.r doduellonl .lIach Ichodul.), , .. .. .. .. . .. . .. .. .. .. , .. , .. .. . .. .. .. .. .. .. .. , .. , .. . 11
12. Int.roat.xp.n.oonlny.lIn1.nld.bt.""".".".,."",',.,.,"',.,',..,"",."...., 12.
b (1) Iny..tm.ntlncomolnelud.d on IIn.. 4., 4b, 40, .nd 41 .boy.,.,., ,."..."".,."., , , ". \2"11I
2 Investment ex en.eslncluded on line 10 above.. ... .., ,....., .." .. , ,. ...,.,. .,...,., tabpl
13. C,.dlt for Incom. tox wllhh.ld, ..................,..,.........,.................."... 13.
b Low.lncomo houslng cr.dlt (..0 In.lrucllon.):
(1) F,om partn.r.hlp. to which IIcIlon 420)(5) .pplln for prop.rty pl.cod In ....100 bllor. 1900 ". 10" 11
(2) Oth., than on IIn. 13b(l) lor prop.rty pl.e.d In ....Ic. b.lo,. 1900 , ".' , ",.".".,...,., IO"PI
(3) F,om partn.r.hlp.lo which a.cIlon 42U)(5) appll.. for prop.rty pl.cod In a...loo .Il.r 1909, , , " IO"P
(4) Oth.r than on IIn. 13b(3) lor prop.rty p1aood In 1...lc. .It.r 1989,.."., , ".." ",.....,.. 10"1'
e Cuolln.d r.h.bllllaUon oxp.ndllu,.. r.lat.d to r.nlol r.oIollal..cIlyIU.. (.Il.ch Form 3488)". ,.." 130
d Cr.dlt. (oth.rth.n cr.dlt. .hown on IInn13b & 13e) ,.Ial.d to ,.nlol ,.oIasl.t. .cIlyIU.. (...Inot). 13d
8 Cr.dlt. ,.Iat.d to othor ,.ntoloellyIU.. (...Inslrucllon.),.,.""""."""..,',."."..,.,' 138
14 Oth.rcr.dlt. ...Inllrucllon. ....,........,......,..,.......,....................... 14
15. N.tollnlng. ~Oll) from ..II-.mploym.nt,."."",.,.,."".,',..".".,",.,.".,',.,' 158
b Groll farming or O.hlng Incom. .. ........ ............' .... .... ....................... 15b
C Grosl nonfarmlnCOfllI ....,................,..,...............,..,',......,..,..... 16C
168 O.pr.elaUon ad)ustm.nton proportyp1acodIn s...lc. alt.r 1908",.,.""".""",."",." 168 1 794.
b Adluat.d goln or 10..... .. , , , , .. , ........ .., , .. .. .., .., .. .. .. .. .. , .. ..... .., .. , , .... 16b
e O.pl.Uon (oth.r than olland ga.) , , .. .. .. .. , .. , , , , , . .. .. , .. , , .. .. , , , .. .. .. .. .. , , , .. .. . 16c
d (1) Groll Incom. Iromoll, gaa, and g.olh.rmol prop.rti.. """""""""""""...,'" ,.. I
(2) O.ducllon. oIlocabl.to 011, gaa, and g.olh.rmol prop.rtI..""""""""""",',.".,
8 Other ad Ultments and tax roference Items ettach schedule) . . . . . . . . , , . . . , . . . . . , . . . . , . . , . . , 2 , 329 .
178 lyp.ollnc:om. .. b For.lgncounllYOf ...
u.s. po.....lon
C Total gross Income from Bources oulslde Ihe United Stales (attach schedule), . . , . . . , . . . . . . , . . . , .
d ToIoI appllcabl. d.ducllon. and 10.... (allaeh .ch.dul.). , , , , , , , , , , , , , , . . . , , , , . , , . , , . . , , . , ,
8 Total for.lgn t.... (ch.ek on.):... ~ 0 Paid 0 Accru.d ....... .. .. .. , .. .. .. .. .. , , , .. .. .
f R.ducllon In t.....yoll.bl. lor cr.dlt (aa,ch .ch.dul.)""."",.".".".",..".".,""
Other foral n tax Information attach schedule ..,... . , . . . . , . . . . . . . . . , . . . , . . . , . , . . . . . . . , . .
168 Totol .xp.ndltur.. to whleh 0 s.cIlon 59(.) .1.cIlon m.y apply, , , , , , , . , , . , , , , , . , , , , , , , , . , . , , .
b Typo of oxpondltur.. ~
19 Tax-eKempt Intere.t Incorno . , .." ,...,.. .. .,.,.. . ." .."..., .".."...,...,.., , ...,.
20 Otherlax-oKemptlncome.,........,....,...,.........,..,.....,..,...".,...,',.,.,
21 Nond.duellblo ..p.n..., , .. ,., ,.'"" ,,' '" . " " " , ",.', " , '" , " ""..,..,., , ".'
22 Other Itema and amount. re ulred to be re orted Be aratel to artnera Beelnst. attach Ichedule .
238 Incom. (10'.), Combln.lln.. 1 through 7 In column (b), From Iho r..ult, .ubtrac\ th. .um 0'
IIn.. 0 through 12a,17.,and lOa, ....".."..,......, ........,..".. ....,..,..",.." 238 85 150.
b Anolysll by b Indlylduol (d) "".mpt
~f~n~'r. (a) Corporal. I, AcIlyo II, Passly. (o)p.rtn.r.hlp organlzatlon (.)NomIn../Oth.'
(1) G.nl, partn.r. B 5 150.
Lid. artnera
NTF ell22
CoPVrlght Forma SoIl",.r.OnlV.I11114 NIlco,lnc. NII41OGS3
Fo.mtIlCl5119941 ELI" JOSEPH CEKOVICH, P'I'R 23-2106702
No"l If QUlltlan D elSch.dule B 'I anlwlled .VII,. the partn"lhlp 'I not requlltd to comple'e Soh.dul.. L.
M.l, .nd M.2,
P.gt 4
111 ",:;"':1111'1:11"1,11
OI'lnce Shoatl
AII"I
1 C..h,......"",.."",......"""
28 Trad. not.. and account. receivable, . . . . .
b Le.. allowance 10f bId debl. . , . . . . , . . . . .
3 Invlntorll'. . . . . . . . . . . . . . . . . . . . . . . . . . .
4 U,S, gov.mm.nt obllg.Uon., , . , , , , , , , , , ,
6 TOlC....mpl..curIU.................."
6 Othor curr.nt ....t. (.U.ch .ch.dul.) , , , , ,
7 Mor1gage and lIaJ 1.lal,lolnl. . . . . . . . . . .
8 Othor Inv.._nll ('U,ch ach.dul.) , , , , . , ,
9a Building. and othor d.prod.bl. ....1.. , , , ,
b L.I. accumulated depreciation. . . . . . . . . . .
10a O.pI.tabl.....t..""."...,.,.,.,..,
b L... .ccumul.t.d d.pI.Uon , . , , . , . , . , . . ,
11 Land (n.t of .ny omorti..Uon).".,.,.,..,
12a Intanglbl. ....t. (omortizobl. only)" , "..,
b LIII accumulatod amortization. . . . . . . . . . .
13 Othor ....II ('\IOch ach.dul.) '" , . , . , , . ,
14 TolII....t..".,.,.,.,..,.""..""
UoblllUoo and C.pllll
15 Accounl. p.y.bI...,.."..,..,......"
16
17
18
19
20
21
22
UOllgaau, nol.., bond. p.~.bt.l" I... than 1 Y'" .
Othor ourr.nt U.blIIU.. ('U,ch .ch.dul.)" , ,
All noorlcoul..loans..................
Mortgaga., nol.., bond. payable In I ....fOI mala. .
Othor lI.blIIU.. (.Uach .ch.dulo), , "., " , ,
Partner,' capltalaccountB . . . . . . . . . . . . . . .
TolllllabIllU...nd ca Ital. , , , , , . , , , . , . , ,
II::":''''':''':I'I'II':'III']''!I'II
",,,,11,,\,",,, ,11111
Reconclllallon of Income (Loss) per Oooks With Income (Loss) per Return (10. Instruction.)
1 N.tlncoma QO") per booko. , . . , . , . , . , . , 6 Incom. rocordod on book. thl. y.a, not
2 Incom.lndud.d on Sch. K, IInlOl through Indud.d on Sch, K,lInOll-7 Qtomlzo):
4, S, & 7. not rocord.d on book.thl. y..r. a TOlC....mpt InL'
3 Guarant..d paymento (othor thon hoolth
Inaurance).......................... .
4 Expen... recorded on books this year not
Indud.d on Schodul. K, IIn.. llhrough
12.. 17', and lSa Qt.mI..):
g O.prodatlon "
~~~:::~nt. ..
7 Ooductlon. Indud.d on Sch, K, llno. 1
through 128, 178, Bnd 1BI, nol charged
agolnBt book Incom. thl. y.ar QI.mlzo):
a O.pr, ,
II: :,' i':':~:lql'.'IIIr',I!::I-:1
5 Add IIn.. 11hrou h 4 ........... .... ..,
Anelysls of Partners' Capllal Accounts
1 BoIance at b.glnnlng ory.a'",."."".,
2 c.pltoI contrlbul.d during y.ar , , , , , , . , . . ,
3 N.llncoma QO") por book. .. .. .. .. .. .. ,
4 Other Increases:
B AddllnoaSand7..................
9 Incom. Qo..) (Sch.dul. K, IIn. 23a),
SubtroCllln.Srromlln.5",...", ...
6
7
D1Btr1butlona: a C..h"" , , , , , , , , , , ,
b Prop.rty.. .. . .. .. .. ..
Olh.r
d.c'.....:
5 Add IInoa 1 throu h 4 , .. .. , .. . .. .. .. .. ,
H133 NTF eU23
Cop~'lghl Form. SOIlW.'. Onlv. lUU" N.'eo,lnc, NU..I01,4
8
9
Add Iln..S and 7 .................,
oar.nu .l.nd 01 .,"f, SublfaclllM I ftomUMe
FOlm 4562
Depreciation and Amortization
(Including Information on Listed Property)
OMU No, 1848,0172
... S.. I. .,.t, 1""fucUo"a.
... AUlch thl, form to our r.turn,
1994
Alllehm.nt
O. u.nc. No, 67
td.nUlylng numb..
23-2106702
Dlp'rUn.n. 01 TII"u
Inlllnll n.v, O...lc. gg
NII11II') .hown on ilium
..,!LI & JOSEPII CEKOVICI!.r~'R
Ouoln... or .cllvll\' 10 which Ihl. 101m 111.111
Form 8825 Rental Real EBtate MOBILE 1I0ME PARK
Elect on To Expenee Certeln Tenglble Property (Secllon 179 (Noll: II vou h.vaanv'UoI.d P,op.lly," compl.t.
P.n v b.lolI vou compl.l. ".11 !.)
1 Maximum dotll' IlmltaUon (II In .01.rp,11I100I bulln"I, ...Inltructlonl.). , ..,., . . .. . .. ., . . . . . .... . .
2 Totll cool 01 ..cllon 179 p,op'lly pI.ced In ....Ic, durlng Ih.'ax V'.I (...In.llucllon.) """""",',.
3 Thll.hold cool of IIcllon 179 PIOP'1ly b.lcllllducllon In 1Im1I.Uon " , , , , , , , , , , , , , , , , , , , , , ' , , , , , , , .
4 Reduction In IImltadon. Subtract line 3 from Ilno 2.11 IIfO Dr I.... .nter .0. . . ...... ... .... . . . . . . .... ..
5 DoII.r IIm1taUon lor lax yo.r, Oubt,.ct IIn. 4 '10m Iln. 1,11'''00' I..., .nlll .0., III m.,rl.d flllng
I' .rat.1 I ...Instructlon.. . . . . . . . . , . . . . , . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 (.) Ollc'lpUon 01 p,cp.1ly (b)CoJl (c) EI.",.d co.t
1
2
3
4
"7,500
5,
'200,000
6
7 U.lId p,op.Ily, Enl.r amounlllom IIn. 26 , .. , .. .. , , , . , , , .. , .. , .. .. , .. .. .. 7
6 Totlllf.ct.d cool 0' IIctlon 179 proplIl\', Add amounl.ln column (c),lln.. 6 .nd 7, , , , , , , . , , . , . . , , . , , . 6
9 T.nl.Uv. d.ducllon, Ente, Ih. amlllll ollln. 6 or IIn. 0 , . , , , . , , , . , , , , , , . .. .. , , , , . , , , , , , . . , , . .. , , . 9
10 C."yovoro'dlullow.d d.ducllonlrom 1993 (...In.trucllon.)",."""...,',.,"",....."...". 10
11 Taxabl.lncomo 1Im/t.ijon, Enlll tho ..,olI11 01 tlll.bl.Incoml (noll...lh.n lIIc) or IIn. 5 ('.1 Inolruc1Jcn.) , 11 7 500.
12 O.cllon 179 "p.nll dlducllcn, Add Iln.. 9 end la, bul do not .nlll moll th.n IIn. 11 , , , . , . , , , , , , , , . . , 12
13 CII ov., 01 dlullow.d dlduc1Jon to 1!Xl5, Add IIn.. 9 end 10, I...lln. 12, .. .. ~ 13
NolO: Do not UII P.n II 0' Pan III b.low 'or lI.t.d plOp.1ly (.ulomobIlOl, c.rtlln olh., v.hlcl.., cellul.r 1.llphonll, c.nlln comput.lI, or p,op.1ly
used for entertainment, reereallon, or amusement). Inltead. use Part V for listed property.
MACRS Depreclallon For Anets Placed In Service ONLY During Your 1994 T8lI Year (DO Not
Include Listed Pro e
(9) D,pllcl.Uon
dlducllon
('1 CI..a1ncallon of prop.1ly
14a 3.V..'
b 5. "'
e 7- ear
d 10. ear fa .
e 16. 8.r fa 8
t 20. ear fa e
9 R.a1d.nUII ,.ntll
ro .
h Nom.a1d.nUII 1111
S/L
OIL
OIL
OIL
27,8 ..,
27,5 rl,
39 fa.
MM
MM
MM
MM
(.e. Instructions
OIL
SIL
S,L
,8claUon S .tem ADS
16e Cl..sme
b 12. oar 12 II,
C 40. laf 40 rl.
~ Other Depreclallon (Do Not Include Listed Property)
16 GDS .nd ADS d.ductlon. 'or ....1. placId In ....Ic. In ,ax V.I" b.glnnlng b.lo,. 1994 (...lnolruc1Jon.), . 16
17 P,op.1ly .ubj.ct 10 section IBB(Q(I) .'"cllon (... In.Uucllcn.) , , , , , , , , , , , .. ' , , , , . , , , , . , , , , , , , , , , . , . 17
16 ACRS and oth.r d. recl.Ucn s..ln.I,ucllon. """..,..,..,....,......".."...".....".... 18
MM
9
BII Summery
19 UoI.d propelly, Ent.' amounlfrom IIn. 25,..".." ,....,.......................,"',.....,.., 19
20 Total, Add d.ducllon. on line 12,lIna. 14 .nd 151n column (g), .nd IInll16lh,ough 19, Enl.' h.r. .nd on
the approprlatelln.. ot your feturn. (Partnerships and S corporations.... a"lnstructlons . . . . . . . . . . . . . . . . 20
21 For aaa'I.,hown above and placed In leNlce during the current year, entef the
artioR of the baall attributable to section 263A coata leD Instructions .. . . , . . . . .
For Paperwork Reduction Act Nolle., II. page 1 of the separate Instructions.
tt133 458212 NTF e~BI
Cop~'I"hl Form' 5011'1""'. O",V, 1~4 N.tco, Inc. NDUBBal
Form 4562 (1994)
19.
Fonn 8825
Rental Real Estate Income and Expenses of a
Partnership or an 5 Corporation
~ Saa In.trueUon. on pogo 2.
~ Anaeh 10 fo,m tOllS 0' fo,m 1120S,
1994
OMO No, tS~S. t toe
Daplllmant of T,u.UIV
Inta..1I Rav, SalVlea
Nll/1lO
ELI & JOSEPII CEKOVICII, P'l'R
1 Show 1110 kind and location oluch propany, SOl pogo 2 for addlUonll prop.ni...
I!mploya, IdanUncaUon no.
23-2106702
A MOBILE HOME PARK
82 LINDA DRIVE, MECIIANICSBURG, PA. 17055
B
c
o
Rental Real Estate Income
PropertIes
2 Q,o.. rent................... ,. 2
A
12 728.
o
B
c
Rental Real Estate Expenses
3 Advanillng...............,.... 3
4 Auto and traval, , , . , , . . . , . , . , . , , 4
II aunlng and malnt.nanca, , . . , , , . 6
6 ConTn/.olon. .. .. . .. .. .. .. . .. .. 6
7 In.uranoo..........."........ 7
8 Lagll and 0111., p,of..olonll f..., , , 8
9 Int".oI..,."."."...,.,.".. 9
10 R.pllr..........,..."........ 10
11 Tax.......................... 11
12 UtiUU..,...................... 12
13 W.g...nd ...artll.......,..... 13
14 D.pr.clation (...In.truaUon.),.,,. 14
16 Oth.r QloI)~
59 .
1 579.
865.
5 6 .
7 021.
7 632.
3 00.
9 119.
15
16 Totol..pan... fo, IIch prop.ny,
Add IIn.. 3 through 16,.."",." 15
39 578.
17 Total gro.".nl., Add gro.. ,.nl. 'romlln. 2, column. A through H,.""."""".,...".,....,..., 17
124 728.
18 Totll ..p.n..., Add tolat ..p.n...from IIn.16, column. A II1rough H"""."",.,.,.,..,."..,..,. 18
39 578.)
19 N.t gatn QO") f,om Fonn 4797, Part II, IIn. 20, from the dl.poolUon of propany from ,.nlat reat 001&10
activltle.............................................. '.'................................
19
20a N.t Incoma Qo..) f,om '.ntll r.1I .0101. aaUvlU.. from p.rtn.rohlp., 001&111, and truol.ln which 1111.
partnership or 8 corporation II . partner or beneficiary (from Schedule K.1) ..... . . . . . . . . . . . . . . . . . . . . .
b Identify below the partner.hlps. lltal", or trUlt. from which "allncome ~Oll) II .hown on line 2Oa.
Attach. schedule II more .pacI la n..ded:
(1) Nam. (2) Employ., Id.nUllcaUen numb.,
20a
21 N.t Incom. QO") from r.ntal ,.., ..t.t. .aUvlUII, Combln.llnll 17111rough 20.. Enl.r ,..uh h.r. and on
Sch.dul. K, IIn. 2 , , , , . . . , , , . , , , , , , , , , , , , . , , , , , , , , . , , , , , . , , . , , , , , , , , . , , , . , . , . , , , , , , , , . . . ,
For Paperwork ReduoUon Act NoUe., ... page 2. U733 882512 NTFI!I51!14 Plepalll. EdItion
Cop~"ghl Founl Sollw.,.ont~, t;D4 Nelco,lnc. ND4812"
150.
(1994)
supporting Sohedules 1994
Company I ELI , JOSEPH CEKOVICH, PTR EINI 23-2106702
..........................................................................
Form 4562 Asset Listing, Form 8825 Rental Real Estate MOBILE HOME PARK
--------------------------------------------------------------------------
______ A.set ----- Aoq. Pot. I Cost D C Est prior Seo 1994
. Desoription T Date Used C Basis M Life Depr. 179 Depr
--------------------------------------------------------------------------
1 EQUIP N 010182 100\ N 10441 A MY 5 10441 0 0
2 EQUIP N 010181 100\ N 5670 A MY 7 5670 0 0
3 EQUIP N 020291 100\ N 1885 A MY 5 1885 0 0
4 IMPROV R 010181 100\ N 12067 AMM 15 10780 0 804
5 IMPROV R 010282 100\ N 6371 AMM 15 5661 0 425
6 IMPROV R 010183 100\ N 9199 AMM 15 6148 0 613
7 IMPROV R 010184 100\ N 7464 AMM 15 4130 0 498
8 DRIVEWAY R 082192 100\ N 6500 AMM 15 433 0 433
9 WATER SYSTEM N 060192 100\ N 5547 A MY 15 370 0 370
'-.1:" 10 ROLLER N 010186 100\ N 1166 A MY 10 787 0 117
,,'1
- 11 IMPROVE R 010187 100\ N 3903 7MM 15 1563 0 312
,.'-
12 REFRIG N 010189 100\ N 551 7 MY 7 310 0 121
13 IMPROV R 080189 100\ N 10689 7MM 15 3734 0 927
14 IMPROV R 010185 100\ N 7823 AMM 15 3546 0 522
15 TRAILER N 060185 100\ N 10000 A HY 10 7250 0 1000
16 REFRIG N 010185 100% N 546 A HY 10 410 0 55
17 IMPROV R 010186 100% N 1240 AMM 15 469 0 83
18 BLDG , IMPRO R 062979 100% N 33488 AMM 20 22360 0 1674
19 EQUIP N 062979 100% N 18385 A MY 15 1B385 0 0
20 TRAILER U 060194 100% N 3700 A HY 10 0 0 216
21 DRIVEWAY R 060194 100% N 13075 AMM 10 0 0 763
22 EQUIP N 060194 100% N 1591 A MY 5 0 0 186
--------------------------------------------
prior Year Totals 104332 0
current Year Totals 171301 0 9119
aaa=aaa_=aaaaa==.asa..........a.............
/
Supporting Sohedules 1994
Company. BLI , JOSBPII CBKOVICII, PTR BIN. 23-2106702
**************************************************************************
Form 4562 Sohedules, Form 0025 Rental Real Estate MOBILB 110MB PARK
Alternative Minimum Tax/Tax Preferenoes
Depr. of property plaoed in service after 1906
--------------------------------------------------------------------------
Aoq. Cost AMT Methl AMT Reg. AMT AMT
. Desoription Date Basis Life Conv. Prior Depr Depr Adj
--------------------------------------------------------------------------
1 DRIVBWAY 002192 6500 40 SL 433 433 163 270
2 WATBR SYSTBM 060192 5547 20 SLhy 370 370 380 -10
3 IMPROVB 010107 3903 40 DDB 1563 312 90 214
4 REFRIG 010109 551 10 DDBhy 310 121 44 77
5 IMPROV 000109 10609 40 DDB 3734 927 267 660
6 TRAILBR 060194 4530 15 SLhy 0 216 227 -11
7 DRIVEWAY 060194 13075 40 SL 0 763 177 506
0 EQUIP 060194 1136 5 SLhy 0 106 170 16
--------------------------------------------------
Prior Year Totals 6410
Current Year Totals 45931 3320 1534 1794
._________.______.a____a_..___...__...___........_
Supporting Schedules 1994
Company I ELI & JOSEPII CBKOVICII, PTR BINI 23-2106702
************************.*....**.**.*..**..**..*..******....****.*********
Form 4562 Schedules, Form 8025 Rental ReB! Bstate MOBILE 1I0ME PARK
Alternative Minimum Tax/Tax Preferences
Accelerated depr. of real property in service before 1987
--------------------------------------------------------------------------
Acq. Cost AMT Meth/ AMT Reg. AMT AMT
. Description Date Basis Life Conv. Prior Depr Depr Adj
--------------------------------------------------------------------------
1 IMPROV 010181 12067 20 SL 10780 004 603 201
2 IMPROV 010282 6371 20 SL 5661 425 319 106
3 IMPROV 010183 9199 20 SL 6148 613 460 153
4 IMPROV 010184 7464 20 SL 4130 498 373 125
5 IMPROV 010185 7823 18 SL 3546 522 469 53
6 IMPROV 010186 1240 19 SL 469 83 66 17
7 BLDG & IMPRO 062979 33488 0 SL 22360 1674 0 1674
Prior Year Totals
Current Year Totals
--------------------------------------------------
53094
77652
4619
2290 2329
---....-.-....-.-...------..------------...-------
....,.,:.--,..~-'l!_
Kf'
,,-.
Supporting Sohedu1oB 1994
Company. ELI , JOSEPH CEKOVICH, PTR EINI 23-2106702
..........................................................................
Form 4562 SoheduloB, Form 0825 RBntal Roa1 EBtato MOBILE HOME PARK
. state Depreoiation
________________________________u_____________________--------------------
" ABBet Aog. COBt ST Methl ST Reg. ST ST
I Desoription Date BasiB Life Cony. Prior Dopr Dopr Adj
--------------------------------------------------------------------------
1 EQUIP 010182 10441 5 SL 10441 0 0 0
2 EQUIP 010181 5670 7 SL 5670 0 0 0
3 EQUIP 020291 1885 5 SL 1085 0 0 0
4 IMPROV 010181 12067 15 SL 10780 804 804 0
5 IMPROV 010282 6371 15 SL 5661 425 425 0
6 IMPROV 010183 9199 15 SL 6148 613 613 0
7 IMPROV 010184 7464 15 SL 4130 498 498 0
8 DRIVEWAY 082192 6500 15 SL 433 433 433 0
9 WATER SYSTEM 060192 5547 15 SL 370 370 370 0
10 ROLLER 010186 1166 10 SL 787 117 117 0
11 IMPROVE 010187 3903 15 DDB 1563 312 312 0
12 REFRIG 010189 551 7 DDB 310 121 121 0
13 IMPROV 080189 10689 15 DDB 3734 927 927 0
14 IMPROV 010185 7823 15 SL 3546 522 522 0
15 TRAILER 060185 10000 10 SL 7250 1000 10DO 0
16 REFRIG 010185 546 10 SL 410 55 55 0
17 IMPROV 010186 1240 15 SL 469 83 83 0
18 BLDG , IMPRO 062979 334B8 20 SL 22360 1674 1674 0
19 EQUIP 062979 18385 15 SL 18385 0 0 0
20 TRAILER 060194 4530 10 SL 0 216 264 -48
21 DRIVEWAY 060194 13075 15 SL 0 763 508 255
22 EQUIP 060194 1136 5 SL 0 186 133 53
--------------------------------------------------
Prior Year TotalB 104332
Current Year TotalB 171676 9119 8859 260
aaa=_aaaa==__a===_===a_=_____________.____._______
Supporting Sohedules 1994
Company I BLI & JOSBPII CBKOVICII, PTR BINI 23-2106702
**************************************************************************
Line 16e Sohedule K-1 (Form 1065)
Other Adi. & Tax Pref. Items
DesoriptIon
Amount
-----------------------------------------------------
AMT Depreoiation Preferenoe
TOTAL
1,165.
-------------
1,165.
.---.--.-.-..
.
"y,llOft.. If.l1l
.
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
COMMOHW'AIlH o. "HHmVAH"
INHUI1'ANCI tAM: _n"IN
I"IDIN, DIC.OIN'
Pleoll Prlnl or l' e
FILE ~~~8~~ _ 618
ESTATE OF
Joseph Cekovieh
(All property lolntly.ow",d with tho Right .f Survivorship must b. dllCl...d on Sch.dul. PI
N~~~ER DESCRIPTION
1. 1993 Ford Antarian Conversion Van. See attached
2. 19B8 Cadillac. Coup de Ville. See attached
3. 1992 Ford 150 truck. See attached
4. 1994 Ford 150 truck, See attached
5. 19B9 International DT - 466 Cab & Chassis. See attached
6. 1991 International 4600. Cab & Chsssis. See attached
7. 1973 Chevrolet C-6500 Dump Truck. See attached
8. 1971 Flat bed utility trailer. See attached
9. 1979 GMC Van. See attached
10. 1979 Miller Trailer. See attached
11. 1965 Chevrolet C-60 Cab & Chassis. See attached
12. Inventory & equipment used in well drilling business. See
attached
13. Pennsylvania State Bank. Checking Account 0150-0384-1
11"."
(A"ach addlllonal aYJ'" )C 11'" ,h..t,lf more spac.ls nlld,d,)
VALUE AT
DATE OF DEATH
$16.000.00
4.200.00
16.900.00
17.900.00
196.000.00
16.000.00
2.500.00
150.00
3.700.00
4.500.00
2.500.00
34.300.00
1.282.B2
$315 932.82
HATI"'EN1 IlM F
III I HI 'I~i
I' AI;!:
1
\ j J, i
j/
3
J
~~
r.O.lln.""
(',,",. W".I~t 17001.04"
71107JI.7171
**(0(1 UP III ~~:t lJI: YlJUH IIl1ME':; HlUl TY AVA IlAIlLl:-
t,U~ll~NrECll RAn ur lIH!:ltriSr !'lilt !, YI:AI\S MlIJ
tlU 1'ltlNCll',ll ItU'AVHI:M f;Ult 5 YI Alt~.
CALL Wi AT 131-7212 Ult !jltl-ll'IllJ HlH UE111ILS.
L
17U!i!;000001l
JOE CEKlWICl1 HELL OltlLLlNG
b99b WFKTlVILLE KV
M~CflANtCSIJUItG PA 17055
L
NOTICE:
SEE REVERSE SIDE
FOR IMPORTANT INFORMATION
~
(")*
._**__~'*(o~.:. l'~>Oo* l'S.T A~IiME~t _l' t''.. ~l' <,_'*"*~ l'~ '<'~~<'i'i''I' '1''1' ~,<,(, ~!
UUSINESS INT. DOA CHECKIN~
",*(0(0<'******* *** *"'**** (loCot.'*** ****** ** *(0* ********"'*t,,****<,* ',to:< -:<t,,** *'" **** ********(o**t" **
ACCOUNT FEDERAL TAX ID YUUR PREVIOUS BALANCE IN u6/30/95 1.67".Cl
NUMIlEN Z3-1641519 PLUS DEPOSITS & OTHER CREOITS 12,9&U.~4
15lJ-03U4-1 11HlUS CIlI:CKS /; LITHER rH:lllfS 13,6Ll.Z9
ElJUIILS yourt NEW IJALANCt: ltOZU.9b
1995 INtEREST CftEDIfEU 9Z.91
INTERt:5T EARNED THIS PEftlllU 8.14
...ANNUAL PERCENTAGE YIELD EA~NED Z.53~
...UASEU ON EARNINGS fUR 31 DIIYS, THROUGH 07/11/95
AVERAGE UALANCE 3,630.50
_________ INTEREST RATE SUMMARY ---------
2.500% STARTING ON 07/01/95
________ DEPOSITS & OTIIER TRANSACTIONS ---------
OEI'USlT
DEPIJS iT
OEPllS iT
Il!:POS iT
lNTEREST PAID
---------CHECKS---------
ITEM OATE AMUUNT
15~o4 01-03 5U4.u4
15605 07-03 b01.17
15!Jbb 01-U5 17.00
I!Hlb7 UI-07 ,57.16
15866 07-11 34.00
15669 07-10 21Z.29
15~70 U7-11 ~uo.UO
15671 01-26 bOU.OU
15672 UI-19 616.UO
15873 07-19 4b~.5L
15674 07-10 b2U.1~
15675 07-16 UUU.49
1587b 01-1U 373.87-
15877 UI-1U 23.35
15676 U7-Z1 70.d5
15619 07-19 74.1U
150UU ul-2~ 500.UO
---------CHECKS---------
ITEM DATe AMUUNT
15061 07-111 seo.oo
150U2 u1-19 19.Z9
15UU3 07-1e 166.2b
1588~ U1-20 15.1b
15805 07-20 12U.2~
158IJb U1-24 30.92
15UU7 U7-LO 119.84
15U!JU 07-10 2U.4L
15609 U7-1U 15.69
15090 U7-19 53.3U
15~?1 01-25 2,4U7.37
15U~2 07-17 500.00
15893 07-24 ~9b.l~
1569', 07-2', 601.1'1
15U75 UI-2~ 1,5Z2.3~
158910 U7-2" 270.0U
DATI: AMOUNT
U7-10 t Z,U01.00
U7-13 t 5,574.10
U'1-1', t 4,UOO.00
U7-21 t 1,317.00
U7-31 t 0.14
------UALANCES------
OA n: Bl\lAtJCE
O~-10 1,678.01
07-U3 692.Z0
07-05 b75.Z0
1)'1-07 41 U. Ui,
U7-LU 2,2Ub.7~;
U7-Ll 1,306.75
U7-13 b,U8U.US
07-1~ 10,680.05
u7-11 10,3',b.65
01-18 7,690.00
01-1'1 b,450.52
U7-.!O 1,,323.11
07-21 7,029.26
01-24 4,370.19
07-25 r,9uZ.1.l2
07-2b ( ,2!J2.W~
07-2U l,U1L.ll'2
01-]1 1,020.9h
~
. t" .
SCHEDULE B
Item 12 schedule ot equipment used in well drillinq business.
Value
50 steel drills
Welder
Welder
Press Drill
Air Compressor
Lift truck
Gas pump
1979 Case 580C Backhoe
1972 International 100C Buldozer
$10,000.00
750.00
1,200.00
250.00
400.00
1,000.00
200.00
12,500.00
8.000.00
$34,300.00
IIV1tlll.. 1"'1
ITEM
NUMBER
A.
B.
2.
3.
4.
C.
1.
2,
3,
4,
5.
6,
7.
8,
, '
.
(OMMOt~WrAlHt Of 'INNUIV"'NtA
IN'tU""'N(( '....,lflUI1lf4
IlriIPl~' or~!PJ~!..
Joseph Cekovieh
1.
Fun.ral Exp.nl'"
Myers Funeral Home
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
DESCRIPTION
Admlnlltratlv. COlli,
Personal Reprosenlal/ve Comml..lans
5acIal 5ecurlly Number of Personal Represenlal/ve:
Year Camml..lons paid
1,
Allarney Fees
Family Exempl/an
Claim anI Jean A. Cekovieh
Relal/anshlp
wife
Slreel Addre..
Clly Mechanicsburg.
Addro.. of Clalmanl 01 decedonl'l doolh
6996 Wertzville Road
Prabalo Feos
Mllc.llan.oul Expenl'"
Slale P A
Zip Cado
Register of Wills, Short Certificate
Csvallucci Appraisal Services, Partnership Appraisal
Reserve for Account
Cost of automobile appraisals
__ PI.al. Print or TtP..
NUMBER
21 - 95 - 618
AMOUNT
$6.233.40
7.000.00
3,500.00
17055
293.00
24.00
2,500.00
190.00
150.00
TOTAL (Also onlor an IIno 9, Rocapltulol/an)
(If more Ipac. II ne.d.d, Innrt addlllonal Ih..1I of 10m. II...)
519,890.40
I .. .
,"""'''.'''''1*
CQMMOHWIAU"0' "H"'nV.U~14
IH"III'4"eI'AI 'IfU'N
'UIOIH' OI"O'HI
J
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
PI.a.. P,lnl a, T .
I
- 95 - 618
ISTATI or
Jose h Cekovich
ITEM
NUMBER
DESCRIPTION
AMOUNT
1,
Farmsrs Trust Company - Loan No. 3005235B - Original Amount
$85.000.00 3/2/94. See attached $ 71.2Bl.37
2.
Juniata Volley Bank - Loan No. 1003469-5589 - Original Amount
$35.000.00 See attsehed 16.726.61
3.
Lewistown Hospital. Medical Bill 850.00
4.
5.
American Express. Balanca 1.550.00
'Pennsylvsnia State Bank - Loan No. 5002571-02 - Original
Amount $25.000.00. See attached 24.991.03
6.
Reich Drill - Contract Cancellation Costs (Decedent contracted 9.366.00
to purchaae a new drilling rig and truck for $255.456.00
which was raady for delivery on the date of death)
TOTAL (AI.o enler on line 10, Rocopllulollon) $
(11 more space ;. needeell in.ert additional sheets 01 same size.)
. . I .
FARMERS~
TRUSr_
Mrs. Jean Cokovich
6996 Wertzville Road
Mochanicsburc, PA 17055
January 25', 1996
Dear Jean,
Tho balance of installment loall . 30052358 as of July 27, 1995 waa
~71,28t.37. A print out of the transactions for the account are
enclosed. If you need additional information you n.ay call me at
737-2308.
;;;r~gt~
~k R. Basehore
Vice President
0neW:st High Street P.OBox 220 Carlisle, r\!nnsylvania 17013 (717)243-3212
~~,W"'~.'.i'J'&."'-.-i.-,".ii!";;''':O:'i_"..:.~.~~,.",,~*{...;~~r....""ct,"-'-"'-..."..-,>...,"-'"""'~"'f...-:..,-'.:,,~;.>."
, , J .
LcwIBlown,I'cnnBylvnnln 17044.0431
MONUMeNT souAlle
TBLJ!PHONe (1\7) 141,0:111
Jsnuary 26, 1996
To whomavar it may concarn:
The belence Dn lDen numbar 1003469-5569 ea of the dete of death of
JDseph Cekovich (July 27, 1995) was $16,726.61.
~;erelY ,
Lee E~~
Customar Service Officer
j.\
, . , .
PENNSYLVANIJ.
rJlTE BAN/f.
January 25, 1996
I/#U/"'"8,,,,
f!O,&r4B;
"''''I' //ill, fA mJOI,O/8;
717.13J.717;
,AI: 717,131,,,,,
CoIoIIW /'arl Ol/ln
600 CoI..W R.."
IIl11rilh.",PA 11/1:
711-541_
,AI: 717-H1~1'
'Jean A. Cekovich
6996 Wertzville Rd.
Mechanicsburg, PA 17055-1540
RE: Loan #5002571-02
Dear Ms. Cekovich:
In response to your request, please be advised as of the
close of business on July 27, 1995, the principal balance
of the above referenced loan was $24,991.03,
Should you have any further questions, please feel free
to contact me.
sincerely,
O(;1N~ fl1 ~
Donna M. O'Donnell
Loan Administration Manger
'l
. . .
Rf.V.1649 f.x, (1m)
'*
SCIIEnuu: 0
TRANSFERS 1'0 SURVIVING SI'OUS.:
~nl",""'",\'ANIA
"DlfANl'l'Al~
................
ESTATE Of
.'U,Numbtr
Joseph Cekovich
21 - 95 - 61B
PART A: F.ntcr &he description and value of .lIlntnCltJ, both tnlhle and non-taxable, rcprdlna o[location. (00 of deductions)
~ch 10 tho decedmI', ,urvivin, II b will. illltltl. .lIon onaw. or oIhnwilC!.
Dcscrt tlon of lIems Amount
t All items listed in Schedule B, C and E $568.771.41
Put A Total: Erder the amowd shown on tho recapitulation abcct in tho tHudrnt lnrol'mlUOQ StctlolL
Election To Subject Property To Tas Under Section 2113(A) As A Tasable Transfer By This DecedenL
If a tnul or ,imilu unngem<r1l rnceta Ihe RqUlmncntJ orS"'lon 2113(^~ and:
.. The ltuJt or limilar arrangement b listed on Schedulc 0, and
b. 'The valuCl orlbe tIuIt or aimllar arrangement I, mitred In ""itol. or In part u an usel on Schedule 0,
\hen Ihe tnnsr...,... personal rqxa<nla'lvo may .pccm",ny IdcnlllY Ihe \nil! (an or a rradional portion or percentag.) to be ineluded In Ihe .1...lon to have
IUm truIt or .lmllar property IrUted u . taxabl. transfer in thil estate. If leu than the entire value of tho Inllt or Ilmilar (lfOf)Crty i. included u.
taxable transfer on Schedule 0, tho penonal rcpreKntatlvo ahalt be consldmd to have made the .Icellon only u to. [ractlon of the tnlJI or .imilar arrangement.
'The numeralor oflhl. fraction Is equal to tho amount of the Wit or .lmilll arr&nStmmt Included u. taxabl. aud on Schedul. o. The denominator lJ equal
to thotolal value orlbe trud or ,[mIlar arranscmcnl.
ELECTION: 1>0 )'ou cled unlltr SKlJon:1I U(A) 10 h'tat ... t..able tnnattr In lhb catale aU or. portion or. lnut or .LrnUar aJTanltment
C'Iuted tor the IOle UN otthlJ dtctdtnl'. .u"lvlnl'pouse durlnl tht .unlvlnl'pollU" enUn urettme7
YES D NO D SIena1un natt
Nole: Iflhf eltctlon appUrt 10 morc than one lnul or .1mUar arranltmtnl, then _ ,tpa,..le ronn mwl ~ .llntll and nltll.
Part B: Enterthc description and value orall intcrcsb, both taxable and non.lIuble,rcgardleu of location, (net ofdeductlona)
which ualotho decedent', ,urviving' Ule for "'hi,h. Section 21lJ (A) eledion i, beinS made.
Descrt lion ofltems Amount
I
PaI10Tota\
\ /
RIV-1547 IX AFP (12-95*
COHHOHWUL ffI or P[NNSYLYANIA
DlPAAIH(HT Of A[V[NIJ[
IURUU or IHDIVIDUAl lA)ln
DEPT. lIDUI
fIARAIIIURO, PI UUI.DlOI
I~j" .)'() 'JIO
~~!-
ACN 101
NOTICE OF INItEftITANCE TAX
A~~NAISEHENT. ALLOWANCE ON DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE 06-24-96
FILl! NO.
DATE OF DI!ATH 07-26-95 COUNTY CUMBERLAND
NOTE. TO INSUNE ~NO~EN CNEDIT TO YOUN ACCOUNT. SUBHIT TItE U~~EN PONTION OF TItIS FORH WITIt YOUN TAX
PAYHENT TO TItE REOISTU OF WILLS. HAXE CItECK PAYABLE TO "REaISTER OF WILLS, AaENT"
REMIT PAYMENT TO:
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE-Y-:is4"7"iif"AFP--n'lr:9ST"iiiiYici--OF-j:-NHiiiii'Aifci-YAX-APpii7iisij'-€iiT~--Ar.LOWAifci-ijR------._---------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
JOSEPH FILE NO. 21 95-0618 ACN 101
TAX RETURN WAS. ( I ACCEPTED AS FILED I XI CItANaED SEE
JOHN MEAKIN ESO
MARKET SO BLDG
MECHANICSBURG PA 17055
ESTATE OF CEKOVICH
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. Rool Eot.to (Schodulo AI III
2. stock. ~ Bonda <<Schedule DJ (2)
3. Cla..l~ Hald stock/Partner.hip Intar..t (Schedul. C) (3)
4. Horta.aaI/Not.. Receivabl. (Schedul. DJ (4)
5. C..h/Bank Dapollta/HI.o. Parlonal Property (Schedule EJ (5)
6. Jointly Owned Prop.rt~ (Schedul. F) (6)
7. Transfara (Schedule OJ (7)
8. Total A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expan.../Ad.. Coata/Hi.c. Expen... (Schadula H) (,)
10. Oabh/HortgatjJe LlabU1U../L1.n. (Schedul. I) 110)
11. Total Deduction.
12. Net V.lu. of TaK Return
13. Charitable/Govern.ental Beque.t. CSchadula J)
14. Nat Value of E.t.te Subjact to Ta.
NOTE:
If an assessment wes issued previously, lines
reflect figures that include tha total of 4bh
ASSESSMENT OF TAX:
15. AMount of Line 14 at Spou.al rat. (15)
16. A.ount of Un. 14 taxabl. at Lin..l/Cla.. A rat. 116)
17. AMount of Lin. 14 taxabl. at Coll.t.raI/CI... Brat. (17)
11. Principal Tax Du.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
AMount R..ttt.d
DATE 06-24-96
ATTACHED NOTICE
,00
10,000.00
387.500,00
,00
315.932,82
,00
,00
181
713.432,82
19,890.40
124.765.01
Ill1
1121
IlS1
1141
144.~1ii1; 41
568.777.41
,00
568.777 ,41
14, IS and/or 16, 17 and 18 will
returns assessed to date.
TAX CREDITS:
PAYHENT
DATE
RECEIPT
NUHBER
DISCOUNT l+ I
INTEREST I-I
568,777.41 x,OO.
.00 x .06.
.00 X .15.
1181
.00
.00
.00
.00
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INOICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
,00
,00
,00
,00
IF TOTAL DUE IS LESS THAN fl. NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTEO AS A "CREDIT" (CRJ, YOU HAY BE DUE
A REFUND. SEE REVERSE SlOE OF TItIS FORH FOR INSTRUCTIONS. I
RESERYATIONI E.t.t.. of deC~t. dying on or befor. D.c.~r 12. 191Z .. If MY futur. Int.r..t In the ..t.t. I. trln.f.rr.d
In po....tlon or enJoy..nt to C.... a CcoUIUrlU b~flcl.rlu of thl d.c.d."t Ift.r the IJCplntlon of ."y ..t.t. for
Uf. or for v..r.. the coeeonw..Uh herebv ..pr...lv res.,V.. the right to IPpr.I.. Met ...... tr.".fer Inhtlrlt~. fa...
.t tM 1...'UI C.... I Ccolll"r.1) r.t. on any .uch future Intu..t.
PURPOSE OF
NOTICE I
To fulfill thl r.qulr..."t. of sectIon ZI~O of th. InnerltlnC' and Est.t. T.. Act. Act 22 of 1991. 72 P.S,
SecUon 2nO.
PA'fflEHTI
Dltach the top portion of this NoUn end sublllt with your plynnt to the R.ght.r of WIU. printed on the r",.r.' lids.
nHIIk. cMck or loneV ord.r p'vRI. tOI REGISTER OF MILLS, AGENT
All p.y-.nt. rlc.lvld .h.ll flr.t be eppll.d to ."y lnt.r..t whIch ..y b. due wIth any r...lnder appll.d to the ta..
A refund of . ta. cr.dlt. whIch .... not nqu..t.d on the Te. R.turn. .IV be r.qu..t.d by coapl.Ung M "Appllc.Uon
for R.fund of P.nn.ylvanl. Inherltanc. snd E.tat. T.." CREY.1515). applIcatIon. .r. Iv~llable It thl Offlc.
of the RIIII.ter of VUh. ."y of the U R'v,nu. Dhtrlct Dfflc... or bv ceUlng the .p.cl.l 24-hour
an....rlng 'Irvlc. nuab.r. for 'or.. ordlrlngl In P.nn.ylv."l. 1.100.562.2050. out.ldl Penn.ylvlnl. .nd
wIthin 10c.1 Harrl.bUrg .r.. (717) 787-1094, TDD' (717) 772.2252 CHe.rlng IIP.lr.d Only).
REfUND (CR) I
OIJECTlONSI
Any p.rty In Int.r..t not ..tl.fl.d with the ,ppr.I...."t, allowance or dl..llowBnCe of deductIon., or ........nt
of t.. Uncludlng dhcount or Intern" .. .hown on this Notice .u.t obJ.ct within lI.ty (60) d.v. 0' ncelpt of
this Motlce bVI
..wrltten prat..t to the PA D.pert..nt 0' Rlvlnul, lo.rd of ApP..l., D.pt. 211021, Hsrrllburg, PI. 17121.1021, OR
...hctlon to h.vI the ..U.r d.t.raln.d at .udlt of the Iccooot 0' the personal npru.ntathll, OR
..,pp..1 to the Orphan.. Court.
ADHIN
ISTRATlYE
CORRECTl0NS1
Factusl .rror. dl.cover.d on thl. ........nt .hould bl .ddr....d In writing tal PI. O.p.rt..nt of Rlvenut,
lur.au 0' IncUvldu.1 fa.... ATTNI po.t A.......nt R.vl.w Unit, D.pt. 210601. Hsrrlsburg, Pi 17128.0601
Phon. (717) 717.6505, S.. pig. :5 0' the bookl.t "In.tructlon. for Inheritance fl. Return 'ar a R..ldent
Dlcedent.. CREY-1S01) for an ..phnatlon of ltdlIinhtrsUv.lv corr.ctabl. errort.
If ."y t.M due .. p.ld within thn' (5) c.l.ndsr .onth. atter thl dec.dlnt'. d.ath, . flv. p.rcant CS:O dlscOl.W1t of
the tl. p.ld I. allow.d,
Th. lS~ t.. .en..ty non.partlclpatlon panllty 1. cOlputld on the tot.1 of the t.. and Int.ra.t .......d, snd not
plld b.fon Janu.ry 11, 1996, the 'Irst d.v a'hr the .nd of the te. .Muty perIod. This non-plrtlclpltlon
p.n.lty Is 8Pp..hbl. In the .... .enn.r and In thl the .... U.. p.rlod .. vou would app.al the tl. and Inter..t
that he. bien .......d .. IndIcated on thl. notlc..
OISC~TI
PENl.LTVI
INTEREST I
Inter..t Is ch.rg.d b.glMlng ..lth first d.y of d.lInqu.ncy. or nlnl C9J .onth. and ani (1) d.y fro. thl d.t. of
dsath, to thl d.t. 0' p.v.ant. Te... which bee... d.llnquent b.'ore Janusrv .I., 1912 be.r lnterut .t the nt. 0'
.s. (6XJ parcent per IaI'InUI calculat.d at . d.lly nt. of ,000164. All teMU which b,c"l delinquent on and aft.r
Janu.rv 1, 1912 wIll ba.r lnt.r..t .t I rlt. whIch will vary fro. c.landlr y..r to c.ilnd.r y..r with that r.t.
announc.d by the PA O.p.rt","t 0' R.venue. Th. .ppllclbl. Intlr..t rat.. for 1982 through 199' Inl
'!!!r Intln.t Rlt. DIllv Intlr".t Fletor !!!! Intlr.st Rat. D.llv Intar..t r.ctor
1982 ZOX .000548 1917 OX .00OZ47
1915 lOX .oooua 19aa.I991 IlX .000501
1984 IlX .000501 1992 OX .000247
1915 UX .000556 1995.1994 7X .000192
1916 lOX .000274 1995.199' 'X .000247
...Int.,." Is calcul'tld .. 'ol1owlI
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
...Anv Notlc. i..UIcI .fter the ... b.coa.. dellnqu.nt will reflact an Intarut c.1cuIIUon to flft..n USJ d.v.
blYond thl dati of the ........nt. If p.yaent Is ..d. .ft.r the Intarut eoaput.Uon d.t. .hown on the
Notlc., .ddltlon.1 Inhr..t .....t be ellcu..t.d.
.
REV.147OEX (Pt-e.t.
~/lllIIATI
III SIN
.~ INHERITANCE TAX
EXPLANATION
OF CHANGES
DEPARTMENT OF REVtNUE
lIU"I!AU Of' INDMDUAL. TAXII
DEPT. 21080'
Joseph Cekovlch 2195.0618
ACN 101
SCHEDULE ITEM EXPLANATION OF CHANGES
NO.
Note; The amount on line 15 Includes assets passing outright to the surviving
spouse. These assets and the deductions associated with these assets have
not been verified by the Department.
TAX EXAMINER: J. Paul Dibert
PAGE 1
ROW Copy
(EV-483 EX AFP 112-95_
COHHOHWfAL TlI OF P[NHIYLVAHIA
DrPARTHEN' or R[YfHU[
IUR!AU or IHDIVIDUAL TAXEI
Dr:PT. 111601
.IUAU.URG, PA 17UI-UOl
l:i--;O -10
e. l,..--'
ACN
201
NOTICE OF DETERMINATION AND'
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DATI
07-08-96
CEKOVICH JOSEPH FILE NO.21 95-0618
DATI OF DEATH 07-26-95 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TO "REGISTER OF WILLS. AGENT",
REMIT PAYMENT TOI
JOHN MEAKIN ESQ
MARKET SQ BLDG
MECHANICSBURG PA 17055
REGISTER OF WILLS
CUMBERLAND CD COURT
CARLISLE, PA 17013
I
HOUSE
AMount R..ltt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
RE;;:4i3--EX-iiFP-i-iz:-9Sj-----.-.-NO-ficE--OF--OETEiiHiiiAfio-N-AN-O-AS-iESS-HENT-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF CEKOVICH
JOSEPH
FILE NO,21 95-0618
ACN 201
DATE 07-08-96
ESTATE TAX DETERMINATION
1. Credit For State Deeth Taxee as Verified
.00
2. Penneylvania Inhsritanee Tax Aesessed
IExeluding Diseount and/or Intereet)
.00
3. Inheritance Tax Assessed by Other States
or Territoriee of the United States
IExcluding Discount and/or Intereet)
.00
4. Totul Inheritance Tux Aseessed
.00
.00
5, Penneylvuniu Eetute Tux Due
TAX CREDITS I
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT 1+)
INTEREST 1-)
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE. SEE REVERSE SIDE lIF TOTAL DUE IS LESS THAN fl, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
PURPOU .,
NOTICE I
PAMHTI
- t.~
'0 'rl If'.
~tf) N
',ll~ 0- :
I'
" : .
\0
-
" ~ ',I
t\ ." \1
U j;J ~ l,::' E
cucc .!o!::>
ex: ()()
To fulfill the r~lr--.nt. of section 21.5 Cb) of thl Inherlt8nC1 ~ E,t,t. ,.. Aat, Aat 2' of 1"1.
(72 P.I. IMUon IUS).
a.tKh the top portion of thh NoUu ~ sub. It with VOU,. PIPent to thl R.g....,. of NUh prlntld on the
rew,... _Idl.
-- twc. cMck or HMY ord.r p,Y~l. tal REGrSTER OF MILLS, AGENT.
All p'v-ent. recllved shill bl .pplled flr.t to any lnt.r..t whIch "V bl due with env r...lnder applied to the tl..
REfUND (CAh , n'und 0' . tllX crlldlt ..v be r.qu..tld by coepleUno M "&PpllutJon for Refund of Pennlylvlln..
Inherltencl end Eltat. T.... (REV-ISIS). Appllcltlonl .r. IVlflab.e It the o"lcI of the Regl,t.r of "1111,
eny of the ZS R.v~ Dlltrlct Offlc.. or 'rol thl Dlp.r'.,nt', 24-hour enlwlrina ..ruicI ~r. for for.. orderlngl
In Pennlylvante l-IDD-S6Z-ZD50, out,lde Penn.ylv~la ~ within local Harrl.burg .raa (717) 7'7-'094,
TOOl (717) 772-2252 ("--rlna I~alr~ only)_
OBJECTIONS I Any party In Intara.t not ..tl.flad with tha a..a...~t of taK a. .hown on thl. notle. aay object within
alKly (60) day. of racalpt of thla Hotlc. by,
nwrltt.. pratut to tM PA D.part..nt 0' Rav..-.ua, laard a' App..lI, D.pt. 211021, Harrisburg, PA 17121-1021, OR
--alectlng to have the .attar detar.lnad at BUdlt of the p.r.onal r.pr..~t.tly., OR
--appe.l to the orphana' Court.
ADtUN-
ISTRATlYE
CDRRfCTlDHS I
PENAL TVI
INTEREST.
F~tual arror. dl.covared on thl. a...a...nt .hould b. .ddr....d In wrltlna tal PA D.pert.ent a' Ravenue,
aura.u a' Individual T..a., ATTNI Po.t ,......~t Ravlaw unit, Oapt. 21a601, Harrl.burg, PA 17121-0601,
~ (717) 717-6505. S.. page 3 0' the bookl.t Mln.tructlona for Inherltanc. Ta. Raturn 'or. Ra.ldent
Dac.dentM (REV-ISOI) 'or ~ a.planatlon of adelnlatratlvalY corr.ctabla arrora.
The lSX tax .....ty non-partlclpaUon panalty 11 coaputad on the total of tha talC and Intar.at .......d, and not
paid ba'or. Janu.ry 11, 1996, tha flr.t day .ftar the and of the talC aana.ty p.rlod. Thl. non-partlolpatlon
panalty la app.al~l. In tha .... aann.r and In the tha .... tl.. parlad a. you would .pp.al the talC and Int.r..t
that ha. bean ......ad .. 1~le.t.d on thl. notle..
For dat.a of da.th on or .ft.r 10-5-91, penn.vlvanl. E.tat. TalC ba.ad on tha Fedaral E.tat. TaM
return blC~' dallnquent at tha ..plratlon a' nln. (09) ~th. fro. the data of daath.
For data. of daath prior to 10-5-91, p.nn.vlvanla E.t.ta TaK ba..d on tha Fadaral Eltat. T.K return
becoaa. delinquent .t the ..plratlon of alght.an (11) .unth. fro. the data of d.ath.
TaKa. which bae... d.llnquent bafora January 1, 1912 b.ar Int.ra.t at th. rat. of .IM (6X) parcant p.~ annua
calculatad at a dally rat. of .000164. All ta.a. which baca.. d.llnquant on or aftar Janua,.y 1, 1912 will b.a,.
lntar..t at a rata which will vary fraa cal.nd.r yaar to calandar va.r with that r.t. announcad by the P'
Depart.ant of Ravenue. The appllCabl. lnt.ra.t rat.. for 1912 through 1996 eral
Y.ar Intar..t Aa" DailY Intara.t Fector Y.ar In"rut Rat. DaUy Intarut ,"to,.
1912 Z'X .000541 1911 'X .000241
1915 In .ODOUI 1911-1991 II' .000501
191" IIX .000501 1992 ox .000241
1985 UX .000556 1995-1994 7X .aa0192
I... I'X .00027" 1995-1996 'X .00OZ41
"-Intara.t 11 calculatad .. follow.'
IIITEIlEST . BALAHCE OF TAX UNPAID X NUNBER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. S..ued a't.r the taK baeo... d.1lnquent will ,.aflact ~ Int.r..t calculation to fifteen (15) day.
beyond t~ data of tn. .....~t. If pav-ant I. aada a'tar tha Intara.t eoaputatlon data shown on t~
Hatlea, addltlon.l Intaraat .u.t be c.leul.tad.
IS~.s()-ltJ
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERHINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BAlED ON FEDERAL
CLOSING LITTlR
DATI
ElITATI OF
DATE OF DIATH
FILE NUHlER
COUNTY
ACN
*'
BUR!AU OP INDIVIDUAL TAX!'
IttDlTAHC! 'AX DIVIIIDN
DlJIr. 11"11
KAMtllllJtO, Pi 17n'."OI
C-
nYo'" II '" m-.u
JOHN H EAKIN
MARKET SQ BLDG
HECHANICSBURG
03-03-97
CEKOVICH
07-26-95
21 95-061S
CUHBERLAND
202
Aooo..,t RHltted
JOSEPH
PA 17055
MAKE CHECK PAYABLE AND REHIT PAYMENT TOr
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOT! I To In...... pr_r credit to ~DUr ..count, ......It the _r porUon of thlo fo.. with ~DUr tax P.PMt.
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR FILES ...
Ri!ii:736--ix.-AFP-.{i2~-96J..-.-.-jj-NOiFici.-OF--DiTi-R"iiUifioii.Aiio.AS-iissiiiNir....-.--..--.----.--.....-.-
OF PENHSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF CEKOVICH
JOSEPH
FILE NO.21 95-0618
ACN 202
DATE 03-03-97
ESTATE TAX DETERMINATION
1. Cr.dit For St.t. D..th Tex.. .. V.rifi.d
.00
2. P.nn.ylv.ni. Inh.rit.ne. Tex A......d
(Exeluding Di.eount .nd/ar Int.r..t)
.00
3. Inh.rit.ne. T.x A......d by Oth.r St.t..
or T.rritari.. of the Unit.d Stet..
(Exeluding Di.caunt .nd/ar Int.r..t)
.00
4. Tat.l Inh.rit.ne. Tax A......d
.00
5. P.nn.ylv.ni. E.tat. Tax Du.
.00
6. Amount of P.nn.ylv.nia E.tat. Tax Pr.viou.ly A......d
B...d an F.d.r.l E.tat. Tax R.turn
.00
7. Addi ttan.l
OU)
TAX CREDITS"a:
PAYMENT
DATE
P~'YII(~t1fa
an" _I u.;
o r")
"='
E.tat. Tax Du.
.00
RECEIPT-,
CNUHBER':
!2
,'::
DISCOUNT (+)
INTEREST (-)
AHOUNT PAID
','
u
&u;
p;
,. ')
.. E
JM::J
UU
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
IIF PAID AFTER THIS DATE, SEE REVERSE SIDE lIF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT'" (CRI. YOU HAY liE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORlt FOR INSTIlUCTIONS.1
\. ".,,.,,...,, '
...-llF
HaTlCE.
To fulfSll tM r...lr~h of s.oUon ZlU Cb) of tbI lmerlbnce ... Elbt. Ta Aot, Aot ZZ of 1"1. (72 P.I.
SeoUon 1145).
PAYtEHl'.
Debch the top portion of thl, Notice end .-it .,Jth your paywent to the Rlllht.,. of NUh printed on tM
rave,... dde.
-- .... c:heck Dr __V ordllr payebl. tal REGISTER OF MILLS, ADEMT.
All ~t. ree.lv. than be IlPPUlId Urat to -nI Int.,...t which IIQ be dUll with ~ r_1,.,. ...Ued to the tax.
REFUND lCR).
A ,..fund of . tu credit ..v be r....t... bv COIIPhUng M -AppUcetlon for R.hnI of Pwr'lQ'lnnl.
lmerlt.nc. MIl Eabt. Tax- (REV-InS). Application. ara lvaU_.. It ttMt DfflH of the R...htar of NUh,
~ of the Z3 A~ Dhtrlot Dfflcea Dr ,,.. ttMt DeparDMt'. Z4-hour Wi_ring Hf'\IIlctl ,....n for to,... 0,.,.1",.
In Pennsylnnl. 1-IOO-56z-zaS., out. Ide Pannsylv.nl. ~ wIthin local "-rrl~ra .~ (717) 7.7-1094,
nmt (717) nz-usz CHArlng IlIIpIIlnd OnhJ.
DIJECTIDHSI AI1Y ,.rty In Int.rast not ..lhfJed .,lth the .....~t of tax .. Ihow'l on this notice IIQ abjeot within
.lxty C'U day. of "KIIlpt of th" Hotlel! by.
--wrltt8fl prot..t to U. PA Dep.r~t of A~, ao.rd of AppNh, Dept. ZII0Zl, "'l"'rl"I"II, PA 171Z1-lDZl, OR
--.IM1t1na to hrni tM .U.I'" dIIt'I"'IIIMCI .t Mldlt of tM "1"'1OfWl l"''''I''''Mntatlw, OR
--.....1 to tn. O~." Coul"'t
AlMIH-
ISTRATlVE
CORRECTIONSJ
FMltu.1 al"'l"'On dlscoval"'~ on this ..........t 8hoUld ~ adctl"'lInd In "l"'ltlna tOI PA o.p.l"'~t 0' Aa~,
lul"'..u of Indlvl~l TaMaa, ATTHI po.t A.....-ent Aavl.w unit, Dept. Z10601, "-l"'l"'labul"'l, PA 17121-0601,
~ (717) 717-'505. See pege 5 0' the bookl.t -lnatl"'UCtlon. '01'" 1~l"'lt~ TaM A.tunn 101'" . A..ldlnt
Decedent- (REV-1S0l) '01'" ." .xpl_tlon of ..lnl.tMltlvalv COI"'I"'Mlbbl. '1"'1"'01"'"
PENAL TV.
TM 151 tu ......ty non-p1l"'tlolfMItlon perMltv Is COIIpUt~ on the total 0' the taM rid Intar..t .....Md, ... not
p.ld before Jenuery 11, 1"', tn. flnt _ .U.r the and of the taM .......tv perIod. This non-pertlalpetlan
penaltv Is eppeeS.bl. In the __ --.nIl'" and In the the ... U.. "1"'1od .. )IOU ..,ld ....1 the taM end Intl...st
tMit has bMn ..H.nd .. Jrldlcat~ on th.. notlce.
INTEREST.
AdcUtl_1 hrw'lsylv.-.la E.tat. Tax .....Nd .. . result 0' . chang. on the F......l Esblt. Tax 010,1"'1
laUal'" e.co-. delinquent .t the upl...t1on 0' OM (1) aonth '1"'0. the data the 'Inal notlca of the Incr....
In Fardaral E.tat. Tax .. racalvad.
Tax., ...,Ich bee-. dIIl1nquent bafol"" J.n.Mry 1, 1912 ba81'" Int.r..t .t the Mlt. 0' .hI (~J Plrant par .....
calcuS.tad at . dIIlh Mlta 0' .aoDt64. All .... ...,Ic:h becaaa dIIl1nquent on 01'" aUII'" .JanI.M1"'Y 1, 1HZ .,111 ball'"
Int.r..t at a I"'IIt. ....Ich Mill Wiry ,~ calendar V"I'" to calendar V"I'" .,Ith tlMt I"'IIt. ~ trv the PA
Depal"''-'t of Aev........ The 1IPP1lCllbI. intll"'lst I"'IIt.. 'or 1'12 thl"'OUCllh 1997 ara.
!!!! Intll"'..t Rata Dell)' Intal"'ast FlICltor
!!!!
Intara.t RIIta
Dell)' Int.ralt FMltol'"
191.
"13
1914
1915
19"
--Inti,....
ZOX .000541
162 .0004)1
llX .000SOI
ISX . aoOS56
laX .000Z74
I. calculated .. talION"
1917
1911-1991
199'
1995-1994
1995-1997
'X
lIX
'X
7Z
'X
.GaoZ47
.Gaosal
.GaoZ47
.Goot'Z
.000247
IIlTEIlElIT . IALAKCB OF TAX I/IlPAID X IlUIlIlER OF DAYS DELIHQUEIIT X DAILY IIlTEIlElIT FACTOR
--An)' Notice "sued .ftal'" the tax bee... dell~t .,111 nUMlt ., Intar..t calcul.tlon to flU.., US) dQ.
be)'ond the dIIt. of the .......,t. If PQIIf1t Is .-de aUar the Intarllt COIIPUtlitlon dIIt, thoNn on the
Notlca, additional Intar..t .u.t be calcul.ted.
IN REI ESTATE OJ' JOOItI'lI OlltKOVIOI
1)I!X:IUI6EO
DEFORE 'IllE REGISTER OF WILLS OF
Cl.W3ERl.J\ND CXlJNn', PENNSYLVANIA
NOI 21-95-61B
ORDER OF "~E REGISTER OF WILLS
AND tool, thisll day of October ,1996, Letters of Test8l1elltary having
been granted 'AUgust lB, 199~ to Jean C. Cekovich in the Estate of the above-named
Decedent, III1d the inslnmenl: dilled May Bth, 1974 ,having been admitted to probate
as the Last Will of the above-nMlEld Dec:edent, it is hereby ordered that the Letters
of Tostlll11llntary which WBm granted August 18,1995 to the aforementioned Jeen C.
Cekovich ars hereby rs\ll)ked. l.ettem of /ldninistration d.b.n.c.t.a. are being issued
to Irene C. Cekovich dated October 11,1996. .
rj/;:ko I~ ./19.(,
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.-
JRD/Juoe 30, 1992117858
REGISTER OF WILLS
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
NOTICE PURSUANT TO RULE 6.12
PENNSYLVANIA SUPREME COURT ORPHANS', COUllT RULES
To:
Personal Representative
Couosel: JOHN M. EAKIN, ESQ.,
RE:
Estate or JOSEPH CEKOVICH
SILv~~ ~rn~~G AWP
, Deceased, Ll!te or
,
,
'I:
'f
Estate No.: 21-1995-618
DateorD<<edent's Death: JULY 26, 1995
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Pursuant to Rule 6.12, the above named personal representative or the above naIDed attorney, if
applicable, within two (2) years of the decedent's death, and annually thereafter until administration is
completed, is required to file with the Register of Wills a Stalus Report as required by Rule 6.12, in
substantially the prescribed form, showing the date by which Ihe personal representative, or attorney, as
applicable, reasonably believes administration will be completed. The purpose of this Notice is 10 advise
you that unless the requisite Status Report is filed with the Register of Wills or Clerk of the Orphans'
Court, as appropriate, within ten (10) calendar days after the date of this Notice that the Register of Wills
is required 10 notify the Orphans' Court Division, Court of Common Pleas of such delinquency and to
request that said Court conduct a hearing to determine whether sanctions should be Imposed upon the
delinquent personal representative and the delinquent pe~%!1al. relfasentatlve':!lflunsel, if any.
Accxmllngly, If the requisite Status Report is not filed by P'I . , 19_. you ar ereby
advised that a request will be submitted to the Court in accordllllce with Rule 6.12.
'-m-lt 0,
AUGUS'l' 26, 1997
Date:
Distributioa to Estate File
STATUS REPORT UNDER RULE 6.12
Name of Decadent I
Jouoph Cakovich
Date of Death. July 26. 1995
Wll1 No, 21-1995-0618
Admin. No.
pursuant to Rule 6.12 of the supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of th~ above-captioned estate.
1. State whether administration of the estate is completel
Yell x No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete I
J, If 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 x
b. The separate Orphans' Court No. (if any) for
the personal representative's account is\
c. Did the personal representative state an
account informally to the parties in interest? Yes y 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.
. ~-? /
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199B
Datel
.Allgllat- ?Rr
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.Tnhn M. Enldn
Name (Please type or print)
Market Square Building
Mechenicsburg, PA 17055
Address
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rue:
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~11 1 766-3] n
e . No.
Capacity:
Personal Representative
Counsel for personal
representative
v
(HAH I rmf! AMJ)
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71
STATUS REPORT UNDER RULE 6.12
Name of Decedent I JOSEPH CEKOVICH
Date of Deathl JULY 26, 1995
Will No. 2195-0618
Admin. No.
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 I
1.
State whether administration of the estate is complete I
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete I
J. If. the answer to No. I is Yes, state the followingl
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 is:
c. Did the personal representative state an
account informally to the parties in interest? Yes No
Datel
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.
ill. '>YJ. U.
Si9~
JOHN M. EAKIN
Name (Please type or print)
\~r ~ 77
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1'1
MARKET SQUARE BLDG. MECHANICSBURG. PA
Address
17055
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(717) 766-3172
Tel. No.
Capacity:
x
Personal Representative
Counsel for personal
representative
( MAR I rmf! AM3 )