HomeMy WebLinkAbout95-00652
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PETITION FOR GRANT OF LETTlmS OF AI>MINISTnATION
Eslale of fl..... r '" .\ (1. L oZ " n G. ., ..oJ
also known as
No,
To:
ll-q5-lD52-
Dt'C('I.lSNJ.
Social SrclIrll)l No, ,;J. 0 3 - G; 8 - q 0 '::L~
Reglsler of Wills for Ihe ..J
Coullly of C...... h ,,:-(... in Ihe
C0Il1I1111nIVenll h of Pennsylvnnln
The petlllon of Ihe undersigned respeclfnlly represents thnl:
Your pethloner(s), who Is/nre 18 yenrs of nge or older, nppLI~,L- for lellers of ndmlnlslrntlon
on Ihe estnle of
(d.b.n.; pendente Ihej durnnte ubst'nliu: duuullc mlnorluuc)
Ihe above decedent.
Decendent wns domiciled III delllh in C ..... __ 6 Q. ,.1 *'-....1. County, Pennsylvania, will! ~~'&. j,
b I ~ lastfamllyorprinelpalresldencelll ,(OS c,'_~,,,~ Dr,'"... (''''''''"''1., eA "t; I
(1i\1 lIlrCl'I, 1I11111bcr nnd mun(dpnlll)') /7"13 _ 'I~' 0
Decendelll, then .~' q years of al\e, died :J". u. .... to ''i ,19 q 5- ,
at U"''''''CNlt~ H"I"JI't~l kYlo","-\u lie. TN
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Deeendentat death owned propcrly wllh eSllmnted vnlues ns folllows:
(If domiciled In I'n,) All personal properly
(If not domicil cd In I'n,) Personnl properlY in Pennsylvnnln
(If not domiciled in I'a.) Personnl properlY In CoulllY
Vnlue of real eslate In Pennsylvanln
shoalcd os follows: N A
$ ;1-, OOOr -
$
$
$
Petllloner_after 0 proper scorch hoh aseerlnined Ihnl deeedenlleflno will and wns survived by
Ihe following spouse (If any) ond heirs:
Name
A, G",~
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A "1<.10;. .,T. G-" LU
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Resld(nee
-'.1.0:;' c;.....J ~,. Dr;
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THEREFORE, pelhloner(s) respeclfully requesl(s) Ihe grunt of lellers of admlnlslratlon In Ihe
appropriate form to Ihe undersigned.
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RENUNCIATION
In Re Estatc of
Ao-
roo'\
GLeV\r\
Qo......
deccased.
To thc Register of Wills of
C l.).WI h e. ,./_.-..J
County, Pennsylvania.
The undcrslgned
/( 0-1' eo"" S. Go...u
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M o+-h~r,
of
thc abovc decedent, hereby rcnounee(s) thc right to administer the estate and respectfully ask(s) that Letters
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a.....J.. ~I ""': ~1-r__T" a....
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WITNES4 /"" d this .). q day of A "-.J .... d, 19 9.5.
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/ (Slanatur.
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C.....rnJl~,PA l'70I3-J./,}..~()
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(Slanatur.)
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CERTIFICATION OF NOTICE UNDER RULE 5.61al
Name of Decedent:
Aaron Glenn Gow
Date of Death:
June 14, 1995
Will No:
21-95-0652
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
Nov. 28, 1995:
Glenn A. Gow, 1105 Sadler Drive, Carlisle, PA 17013
Karen J. Gow, 1105 Sadler Drive, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except: No exceptions.
Date: November 29, 1995
/~~~
tephen B. L pson, Esq.
169 W. High st., Ste. 4
Carlisle, PA 17013
Phone: 717-249-3929
capacity: Counsel for personal
representative
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NOTICE OF BENEFICIAL INTEREST IN ESTATE
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BEFORE THE REGISTER OF \~II,I,S, COUNTY OF CUMI3ERLAND, PENNSYLVANIA
IN RE: Estate of Aaron Glonn GoW, doceased, No. 21-95-0652
TO: Karen A. GoW
1105 Sadler Drive
carlisle, PA 17013
Please take notico of the death of decedent and the grant of
letters to the personal representative named below. You may have
a beneficial interest in the estate as follows: one-half of
estate. (However, note that it ilppears that the Estate is
insolvent) .
Name of decedent:
Last Known Address:
/laron Glenn GOI"
1105 Sadler Drive
Carlisle, P/I 17013
Date of Death:
place of Death:
June 14, 1995
Knoxville, Tennessee
county of Grant of original Letters:
Decedent died intestate.
cumberland
Glenn A. Gow
1105 Sadler Drive
carlisle, PA 17013
. (717) 249-1297
Names, addresses I and telephone numbers of all personal
representatives appointed:
Names, addresses I and telephone numbers of all counsel:
Stephen B. Lipson, Esq. 169 w. High st" Ste. 4 (717)249-3929
Carlisle I PA 17013
Additional information may be obtained from the undersigned:
Date:
,A.'::vi /r. I 1995
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'Stephen B. Lipson, Esq.
169 w. High st., ste. 4
Carlisle I PA 17013
Phone: 717-249-3929
capacity: counsel for personal
representative
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REY.I500U+ 1'.9'" J
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COMMONWfAlTH Of PfNNSYlVANIA
DfPAIITM(NT Of R[YUWf
D!PT. lIDOO I
ttAII.RISlURO. PA 11 21.0601._ _
DEClOINI" NAM( (lA' . mu. M~D MIODll INITIAII
Gow, Aaron Glenn
SOCIAl UCUIUIY NUMllIl
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
fOR DATES Of DEATH AnlR 12/31/91 CHICK HIRI
If A SPOUSAL __
POVERTY CREDIT IS CLAIMED []
flU NUMBER
ffi
fil
ld
..
DAtE Of Of AT"
203-68-9046
6/14/95
IIf '''''II(AtLII 11J1"''tING "00'1'1 No""'f lioUl, Illst ""0 "'.ODII '!lIII''l1
95
YEAR
12/25/75
21
COUNTY CODE
o CIOWI'S COM'U f ADOII 5
1105 Sadler Drive
Carlisle, PA 17013
'00 1. Original Return
o .t. limited ellot.
652
NUMBER
Cowtll
AMOUNT UCllV(D ISf! INSTAUClIOHS)
o 2. Supplemental R.lurn
R.malnder Relurn
(for dol.. of death prior to 12.13.82)
Federal Eslol. Toll. R,turn Required
o .to. Future Inlar.11 Compromhe
liar dalol of death afllr 12.12.82)
06. Oecedenl Died r.,tole 0 7. Dec.dent Malntaln.d 0 lI...lng Truu
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ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
H"MI COMPUTf MAIUNG "ODlUS
Ste hen B. Li son, Esq. 169 W. High Street
mUHONE NUMIUI SU i te 4
249-3929 Carlisle, I'A 17013
03.
OS.
_ 8. Talal Number of Safe Depalit Ba..el
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1. Real EUal. (Schedule A)
2. Sloch and Bondi (Sch.dule B)
3. Clollly H.ld StockJParln.,.h1p Int.ralt (Schedule CJ
4. Mortgag81 and Nole. R.cel...obl. ISch.dule D)
5. Co 01111 & Mhcellaneaul Penonal Properly
Sch.dul. E)
6. Jalnlly Owned Property (Schedul. F)
7. TrDn.f... ISch.dul. G)ISch.dul. L)
8. Tolal Grall Allell (lolalUnes 1.7)
9. funeral ~."'I.I Aj)ni11rali.... COlli, Mhcellan,oul
Expenll chedul. H
10. Debll, Marlgog. lIabilill81, lI.nl (Sch.dule I)
11. Tolal Deducllonl (10101 line I 9 & 10)
12. Nel Value of Ellale Illne 8 minus LIne 11)
13. Charitable and Go....rnm.nlal Bequelts (Schedule J)
14. N.I Valu. Sub eclla Tax (line 12 m1nuIllno 13)
15. Spoulal Tranlf.n Ifor dat81 of d.alh oft.r 6.30.94)
S.. Inl!ruCllons for Ar,pllcabl. Percenlage on R....en.
SIde. (Includ. 'Ialu81 rom Schedul. K or Sch.dul. M.)
16. Amounl of lIn. 14 laxabl. 01 6% rat.
(Includ. '1011.181 from Schedule K or Sch.dule M.)
17. Amount of lIn. 14 laxabl. at 15% ral.
(Include '1011.1.1 from Schedule K or Sch.dule M.)
18. Principal lax due (Add lax from Un81 15, 16 and 17.)
19. Cr. dill Spoulal Po....rty Cr.dit Prior Payments
111
(2)
(3)
14)
(5)_$3173.80
16) $ 212.06
(7)
(91$8816.04
(10)$20365.75
(8) $3385.86
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(151
(161
(17)
(111 $29181.79
(121 $0.00
113)
(14) $0.00
$0.00
)(._11
)( .06 II
$0.00
$0.00
)( .15 II
(18) $0.00
Dlscounl
Inl.r.u
(19)
(20) $0.00
1211 $0.00
(21AI
(2IB)
+ +
20. If lIn. 1911 gr,ol.r Ihan lln. 18, .nl.r rhe difference an Une 20. Thll Is the OVERPAYMENT.
aD
21. If lIn. 1811 gr.ol.r than line 19, .nl.r the dlFf.rence on lIn. 21. This Illh. TAX DUE.
A. Enter rh. 1nl.r.I' on th. balance due on Un. 21A.
8. En'orth. 'DtDI of L1n. 21 Dnd 21A on lIn. 218. Thl. I, ,h. BALANCE DUE.
Make Check Payabl. to, R.gllt., of Will., Agen'
\l!i7.I.~ ;,;!;', >' BE SURE TO ANSWER ALL QUESTIONS:'ON REVERSE SIDE ANDTOiRECHECI(,MATHm: " ~
Und.r p.naltl.. of perjury, I d.c1ar. that I ha.... examln.d this r.rurn, Including accompanying Ich,dul'l and Ilolemenl., and 10 lh. bill of my knowl.dg. and b.lI.f,
bltlllrue, corr.ct and campl.I., I d.c1ar. Ihdl all r.ol"lol. hal b..n r.parl.a at true maikt. ...011.1.. Declarollon of pr.par.r oth.r Ihon Ih. p'lIonol r.pr.llntall.... II
aled on alllnformollan of which pr'par.r halon knowl.dg..
S N II O"El AU'ONsrILI: fOil; flLlNO l:ElU.N ADO. En I DATI
<'''''''-', /lcI.--.,....;I,.j" II oS- S'....dl,,( {' ~ noli PI! 170/J '3 -:;; 0 - '10
SIONATUlI'!"p' '.l'A~.U OlHU I.~~ "['USl~~"TlV~_ .tOOllEU _ _ _ . __ ' _ ' . . '._ . OA11:. I I .
/I:--'l'f-::-- /> /'r"- - It' 5" 11/, J//.;~- 5'/. I Cd ,.;,.Jc .3/:!.'c'/f'E-'
,.- ,./ ,Y/f /'?C/j' .
Check' hero if you OfC requcstlng.o'fofund of your overpayment.
Act #48 of 1994 provIde. for the reduction of the talC rate. Impo..d on th. n.t valu. of tranden to or for
the u.e of the .pou.e. The rate. a. premlbed bV the .tatute will ber
e 3% (.03) will be applicable for e.tat.. of decedenll dV'ng on or after 711/94 and before 1/1196
e 2% (.02) will be applicable for e.tate. of d.eedent. dVlng on or alt.r 1/1/96 and before 1/1197
e 1% (.01) will be applicable for ellate. of decedent. dvlng on or after 1/1197 and before 111/98
e Spou.allranden oceurrlng on or after 111/98 will be elCempt from Inheritance talC.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (....) IN THE APPROPRIATE BLOCKS.
YES NO
1. Old decedent make a transfer and:
c. retain the use or Income of the properly tranlferred, .......................................................
x
b. retain the right to deslgnale who shall u.e Ihe properly Iransferred or lis Income, ...............
x
c. retatn a reversionary Interos.; or ........................,..........................................................
d. receive the promise far life of ellher paymenls, ben.flls or care9.......................................
2. If dealh occurred on or before Decemb.r 12, 1992, did decedent wllhln two years preceding
dealh transfer property wllhaul receiving od.quote consideration' If dealh occurred after
December 12, 1982, did decedentllanl'er property wllhln one year of death wllhaut receiving
adequate conslderallon' ... II f.......... """'"'' "'......,....". 11".'1.... .................. It....... .................
x
x
X
3. Old decedent awn an 'In trust for' bank account 01 hi, or her deathi......................................
X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
It\l.lJoe... 1)"71
.
COMMONWEALTH OF PENNSYLVANIA
IN,UIITANCI TAX IfTUIN
IIIIDENT DECIDINT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Ploaso Prinl or l' 0
FilE NUMBER
21-95-652
ESTATE OF
Gow, Aaron Glenn
IAII prop.rty Jolntlv..own.d with th. Right of Survlvor.hlp mu.' b. dlulo..d on Sch.dul. F)
ITEM DESCRIPTION
NUMBER
VALUE AT
DATE OF DEATH
1 1987 Dodge 150 Ram Van
$2160.00*
f'
I
I
2 Erie Insurance Company - refund of automobile Ins.
$786.00
3 Erie Insurance Company - refund of automobile Ins. $114.00
4 Federal tax refund calendar year 1995 $113.80
* Value = Sale price of $3300.00 less $1140.00
costs of towing, storage, inspection, battery,
wiring repairs, return of vehicle to Pennsylvania
from Georgia, etc.
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TOTAL Also ontor on IIno 5, Roea
IAnoch additional llAI- )II 11- .h..t. If mON Ipoce " "..dad.)
11\l.IJOtIl.IIUII ,
*'
COMMONWUlrH 0' 'INN,nYAWA
INHllnANCI fAX urUIH
UllDIHr DICIOINt
SCHEDULE F
JOINTLY.OWNED PROPERTY
ESTATE OF
Gow, Aaron Glenn
FILE NUMBER
21-95-652
Jolntt.nantl')'
NAME
A. Karen J. Gow
ADDRESS
1105 Sadler Drive
Carlisle, P^ 17013
RELATIONSHIP TO DECEDENT
Mother
B.
C.
Jalntly.own.d properly.
ITEM LEnER DATI
FOR TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMBE JOINT MAD' DUCRIPTION OF PROPERTY OF ASSET '" INT. DECEDENT'S INTEREST
TlNANT JOINT
1. A. unknow U.S. Savings Bonds $424.12 50% $212.06
,
,
TOTAL l"ha .nlor on IIn. 6. Rocapltulallan) , S 212.06
(II more 'POct I. n..d.dlns.rl additionol sh..I. 0' .om. tin)
..\lUll I" (7.111
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COMMONWEALTH Of PfNN$Y1VANIA
INHUITANCE TAX InUIN
AUIDfNf DlCfDfNf
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
fA E OF
Gow, Aaron Glenn
2.
B.
4.
C.
1.
2.
3.
4.
S.
6.
7.
8.
DESCRIPTION
AMOUNT
ITEM
NUMBER
A. Fun.ral EKp.nIOl'
1.
Ewing Brothers
$5694.50
$2395.00
cumberland Valley Memorial Gardens - marker & grave
1.
Admlnlltratlv. COlli I
Personal Reprelentative Comml..lanl N. A .
Sadal Security Number of Personal Representative:
Yea, Camml..lans paid
2.
Allarney Feel Stephen B. Lipson, Esq., 169 W. High st.,
carlisle, PA 17013
Family E.emplian
Claimant
$500.00
3.
Relalianshlp
Address of Claimant al decedent's death
Street Add,e..
City
Slate
Zip Code
Probate Fees Register of Wills - letters
Register of wills - Agent -
of administration
inheritance tax
return
$34.00
$10.00
$40.00
$48.19
$94.35
Mlle.llan.oul bp.nlell
Cumberland Law Journel - advertising of estate
Patriot - News Co. - advertising of estate
Knoxville News Sentinel Co. - advertising of estate
TOTAL (Also enter an line 9, Recapltulalian)
(If mar. Ipae. I. n..d.d, In..rt addlllonallheol. of lam. .In.)
$ 8816.04
.'
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Ploa.o Print or Tv 0
FILE NUMBER
21-95-652
IlIY-U11 lit lUll
COMMONWIAUH 0' 'INN''fI'"''NI'''
INHUlIAHClt.. .flUIN
1I1'IDIHf DICIOINI
ESTATE OF
Gow, Aaron Glenn
ITEM
NUMBER
DESCRIPTION
AMOUNT
1, University of Tennessee Memorial Hospital
$12797.15
2. Monroe County EMS
3. Assoc. of University Radiologists, P.C.
4. Sweetwater Hospital
$301. 00
$6733.00
$534.60
TOTAL IAllo onltr Gn lino 10, RocapllulallGn)
(If more .pac. I. n..d.d, ins," additional ,h..,. ol.am. sill.)
$ 20365.75
IN RE:
ESTATE OF
AARON GLENN GOW,
DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
FILE NO. 21-95-652
NO. ORPHANS I
ORDER OP COURT
AND NOW, this 'Z ,~- day of /J-u ~ t~96, upon
consideration of the within Petition under Section 3102 of the
PEF Code For Distribution of a Small Estate, a Rule/citation is
hereby issued upon creditors Tennessee Memorial Hospital, Monroe
County EMS, University Radiologists and Sweetwater Hospital to
show cause, if any they have, why the remaining funds on hand
should not be paid to them in the amounts set forth in said
Petition.
Rule returnable~c) days after service thereof.
j:2i 7~T~ U-
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IN RE:
ESTATE OF
AARON GLENN GOW,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
FILE NO. 21-95-652
DECEASED NO. ORPHANS'
PETITZON UNDER SECTION 3102
OP THE P.E.F. CODE FOR DISTRIBUTION
OF A SMALL ESTATE
1. petitioner is Glenn A. GoW, an adult individual who
currently resides at 1105 Sadler Drive, carlisle, cumberland
county, pennsylvania. Petitioner is the Father of decedent Aaron
Glenn Gow.
2. Decedent Aaron Glenn GoW died on June 14, 1995. His last
domicile was 1105 Sadler Drive, Carlisle, Cumberland county,
Pennsylvania, although he died at University Hospital, Knoxville,
Tennessee.
3. Decedent died intestate, and Letters of Administration
were granted to Petitioner on August 29, 1995. No bond was
required.
4. Decedent was not married, and thus under intestate law,
any estate would have been divided between Petitioner, as
decedent's father, and Petitioner's wife, Karen J. GoW, as
decedent's mother. However, this estate is insolvent, and thus
Petitioner and his wife have not received, and will not receive,
any bequests. Moreover, Petitioner is not requesting any
commission for his services as Administrator.
5. No family exemption has been claimed by any individual.
6. Decedent owned no real estate at the time of death, and
the value of his personal property at time of death was $3385.86.
A breakdown of Decedent's personal estate can be found in
Schedule E and F to the filed Inheritance Tax Return, with a copy
of the entire Return attached hereto and incorporated herein as
Petitioner's Exhibit "A".
7. Schedule I to Exhibit "A" sets forth four unpaid
creditors known to Petitioner, namely, University of Tennessee
Memorial Hospital, Monroe County EMS, Association of University
Radiologists and Sweetwater Hospital.
8. Schedule H to Exhibit "A" breaks down the $8816.04 in
funeral and administrative expenses paid by Petitioner as of the
date of filing of said Return. $8089.50 of this total was paid by
Petitioner from his own funds for funeral and burial expenses,
while $726.54 has been expended out of estate monies on
administration costs.
9. Petitioner also will pay $12.00 to Register of wills
Office for the filing of this Petition and an additional $200.00
to Stephen B. Lipson for preparation, filing and certified mail
costs for this Accounting. Thus, total administrative costs will
be $938.54, which, when subtracted from the personal estate of
$3385.86, leaves $2447.32 available for distribution among the
unpaid creditors And for reimbursement of funeral expenses paid
out of Petitioner's own funds. See 20 Pa. C.S.A. S 3392 (1) and
(3) which gives priority to administration expenses but places
the funeral and medical expenses (provided in last 6 months of
decedent's life) in equal priority thereafter.
10. The balance of $2447.32 is not sufficient to pay these
creditors in full, in that the funeral expenses total $5694.50
and the claims for unpaid medical expenses total $20365.75.
Therefore, each creditor is entitled to a pro-rata share based
upon total assets ($2447.32) divided by total debt ($26060.25) or
9.391% of each claim.
11. Based upon the percentage determined above, petitioner
purposes to pay the following amount to the creditors:
Glenn A. Gow (funeral) - $5694.50 X 9.391% = $534.77
Tenn. Memorial Hospital - $12797.15 X 9.391% = $1201.78
Monroe County EMS - $301.00 X 9.391% = $28.27
University Radiologists - $6733.00 X 9.391% = $632.30
Sweetwater Hospital - $534.60 X 9.391% = $50.20
12. The Inheritance Tax Return filed by Petitioner has been
accepted by the Department of Revenue. A copy of said notice of
acceptance is attached hereto and incorporated herein as
Petitioner's Exhibit "B"
WHEREFORE, Petitioner requests that this Honorable Court,
pursuant to local Orphan's Court Rule 3.2-1, incorporating local
Rules of civil Procedure 206.1, et seq, issue a Rule upon
creditors Tennessee Memorial Hospital, Monroe county EMS,
University Radiologists and Sweetwater Hospital to show cause, if
any they have, why payment should not be made in the amounts
shown and why Petitioner should not be discharged from future
liability.
Respectfully submitted,
, ___-.~.,1
~' ,,.e ,/-----
~~, ,_ /L_ _---~~~_ . '" _
/ ,- ,/.-' .....-- '--
Stephen B. Lipson, Esq.
Counsel for Petitioner
169 W. High Street
suite 4
Carlisle, PA 17013
(717) 249-3929
"V "00 IX. 1'9'1 II~-:~:?I' INHERITANCE TAX RETURN
',~.'<r,;.v.. RESIDENT DECEDENT
COMMOIIWIA111l0""""YIV^,IlA (TO BE FILED IN DUPLICATE
O!PA"M[N' 0' "VENU! W LS) 21 95
IlARO"fJl'; ~~o\iI"o601 '" WITH REGISTER OF IL , COUtHY CODe .,. .,_... .vfA~
Dfet i-;;I '$ -,t;'~["l'j,. t, fII "~l.tIO-;"'~O-D~1 ;1~.II;A.il--:~~":':':=:"';":':--~:'-;-':~~:":':';"--~ - Di(f'olt~T', (o~.;rli rf ;i~~tS ,.
Gow, Aaron Ulenn 1105 Sadler Drivu
SOCIAL UCU.IIY UUMau ]OA" OTOIAlii.'--U--r"Ti"fi"~T.-, .n_ Car 11 s I u I PAL 70 1 3
203-60-9046 6/14/95 12/2 ~/75 C".,
II.....""'W~;".. ..o,,~~:'.=::" .~~" .''''':~~:.]',::~'~~~~:=M~~:=~~J~:~~i~ ~~:I~~.:.::"'UC1IQIlII .---. ._-.-
1Xl I. Orluinol Roturn [] 2. Supplemonlul Rolurn [J 3. R.malnd., Relurn
IIof doles of death prior 10 12.13.82)
[J .tn. rUIUfC Inlor8,1 CQmpromhe [] S, Federal ellal. Tux Return Requited
Ifor dUhu of doOlh oft." 12.12.01)
[J 6. Decodenl Died rullale I] 7. Oacedent Mainlained u liYing Ttu.'
(AlIech copy 0' Willi (Allud, copy 0' T,ultl
ALL, CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD DE DIRECTED TO.
NAM[ COMf'tl1( MA'lHm AOO.tU
Stephen 13. [.ipson, Bsq-'-_,._.._._.__ 16'J N. lIigh Street
ttUfliOtn fWMI-U Sui l:. 0 tl
_J..1H V..19 -..iJl19 ===:~,===~= ~:,===.==~~,"~; 11 ~2:e , = I' ~_:l? ~~
1. Real Ellole (Schedule A) (II _'..._..._,_._..._____
2, Sloch and Bond. (Schedule B) (2) ,..,_,__.______,__
3. Clolely Hald Sloc~/Po'lne,.hlp Inlerlll (Schedulo CI (3 ) ~... _~. ~_..__.___
4. Mo"gage. and Nata. Recelyoble (Schedule 0) ( oS ) .___....._q__..
S. Co o.ill & MiI"l/o",o", Po"onol P'OpOlty (S) _,$,31.7.3."Q,CL...__
Schedul. E)
6. Jointly Own.d P,.pOIly ISch.dule f) (61 ...L.~J_2...'.0_6.,___.__
7. T,o",',,, (Schodur. 01 (Sch.dul. II (7) ___
8. Tolol G.OII Auel. (total line. 1.7)
9. Fune.al fit on1U-~lnhlrall.... Call', Mhcellon.ou.
expenle chedur~9J
10. Oebu, Mortoage lIabilille., lien. (Schedule I)
11. lolnl Oeducllon. (Iololllna. 9 to 101
12. N.l Valua of E,'ole (line 8 mlnu. lIna 11)
13. Chorilable and Governmentol Sequelh (Schedule J)
U, Nel Value Sublllclto Tax line 12 mlnu. line 13)
15. Spoulal T,anl'en (for dolal 01 d.oth afler 6.30.941
Sill Inllrucllonl for Applicoblo Pe,cenlage on Reve,.o (1.5)
Side, (Indude \10 lUll from Schedul. K or Sch.dule M.)
16. Amount of LIne 141 10Aoble 01 6% rol.
(Indude \lalue. from Schedule K or Sch.dulo M.J
17. Amounl of LIne 141 taxable at 1.5% tale
(Indude \lolulI from Schedule K or Schedule M,)
18. Ptlnclpoltox due (Add lox 'rom line I IS, 16 and 17,)
19. Crediu Spoulol POVllrlt C,edit Prior Poymanll
+ +
20. If line 191. g,eoler Ihan line 18, enler the diff.rence on lIna 20. Thh h Ihe OVERPAYMENT.
(;!o
21. If line 181. greoler Ihon line 19, enler Ihe difference on line 21. This Illhe TAX DUE.
A. Enler the Inle,." on the balan" due on lIn. 21A.
B, Enl" ,halalal of line 21 and 21A on line 218. This i.lh. BALANCE DUE.
Make Check Payable 101 R.ahl.r of Willi, Agenl
::; l,';;''.\)J; ~~.!,li ,,', BE SURETO'ANsWER'ALI:QUEsTIONS ON REVERSE SIDE AND,TORECHECK~MATH'" .. ','~ ,
Under penahl.. of p.,fury, I declare that I have e~amln.d Ihl. relu,n, Including accompanying ICh.dule. and Ilalemenh, and to the b.I' of my knowl.dge and b.llef,
'b't l. I,ue, correcl ana complele. I dedo.. lhol 011 ,eal .lIat. hat been report.a allrue ma,llet volu.. Oeclarallon of prtpor" olh" than Ihe p,"onal rtprllenlallv, I.
a.ed On olllnfo,mollon of whtch re arer hat an knowledge.
Sl N'9Y"1 O. .u~. ,ONSIIII 10. "~IN? 1f1UlN ADDIUS _ '/J'II 00411:
,e... " ,..!9~'\..J lid....,.. IJ I,..~ /u " o~ S' ,.dIe,.. ,('"., I... Ie r. 170 I ] '- :hJ - 90
'O'4Al~' ~~I'AJlU 01 U UIA~"UIN'A'IVI __ DOlUS . . " DAn ..I. '7/
~uC- ,6. ~"~ /15;7 /.u, /&-<- 0.1 , c::...,.../......~ ~c@
F,,", (/1 /. .; ~/J 170/3
.~~-'..._,~ ~'-._....",,< .., _,..__-_"'-C
w
...
~~t2
w~u
:c~9
u~'"
~
lOR DAIIS 01 DEATIf AnrR 11/31191 CIfICK lURE
" A SPOUSAL _.
POVERTY CREDtTIS ClA'MED I, ]
fILi-NU;.,iiIR-.--. ,.. ...--...-,--.----
652
...NY,~~r,~
ffi
fil
u
"'
o
o .t, lImilatl EllotQ
_ 8, Tolal Number of Safe Dopolll Bouu
,,-.' .
.".\. ;-,-.
....
...'"
Ww
"'co
"''''
COo
u~
'"
o
5
E
~
u
w
'"
( 9)$.0J3J.,D_..D4
(B I $..uD5. 86
(101$.20365,,,,]5
III) $29181. 79
(121 $0.00
(13)
(14) $0.00
$0.00
><,_a
(161 __,____,_,____,_,__X .06 a
$.0_,-0_0
$0.00
(17)
)( ,1S I:lI
'"
'"
S
:0
~
..
o
u
(IBI iQ..,J)0
011 COlin I
Jnlero~l
(19)
120) $0.00
(211 $0.00
(21AI
(21B)
~
...
Ch~clc' horo If you orc rcquDstlnO'Q',o'und of your ovorpaymont. u'_' -...
'I~UO'U. 11111
9"J~9_
~
COMMOUWfA\1H 0' rU4USnVANIA.
IUHIllItAUC. 'AX .uu.H
.1'IDI~IU'
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
___ ,__ Ploa!o Prlnt_ ar T~
- FilE NUMOER
21-95-652
ESTATE OF
Gow, Aaron Glenn
(All prap,rty folntly.own,1i wllh th; RIght of Survlvo"t.lp mUll b. cllullu,1i on Schedule f)
ITEM DESCRIPTION VALUE AT
NUMBER DATE OF DEATH
1 19B7 Dodgo 150 Ram Van $2160.00.
2 Erie Insurance Company - refund of automobile Ins. $7B6.00
3 Erie Insurance Company - refund of automobile Ins. $114.00
4 Federal tax refund calendar year 1995 $113.00
. Value = Sale price of $3300.00 loss $1140.00
costs of towing, storage, inspection, battery,
wiring repairs, return of vehicle to pennsylvania
from Georgia, etc.
TOTAL Aha onlor an IIn. 5. R.ea
!A!lach addlllonal8Ya" M U" Ihuh If more Ipan 11 n..ded,l
IIV'JOt"tl""" J
,,~~ SCHEDULE F
COIo\Io\O"W'A;:C~f"N"mv"nA JOINTLY.OWNED PROPERTY
UlliU.lTAHCE lAX aEIUAN
AE'IDIHT DlClDtHT _.__ _____.__________.___~~.__.__._ -------='--
- -'- FILE NUMBER
21-l)5-Q.~__,
ESTATE OF
Gow, Aaron Glenn
Joint lonanl(')1
------. ------------......--.--.-.-
ADDRESS
1105 Sadler Drive
Carlisle, 1'1\ 17013
--RELAiiONS.i1PiODECEDENT -=
Hother
A.
NAME
Karen J. Gow
B.
C.
Jotntly~ownDd proportYI
ITEM LETTER DATE
FOR TOTAL VALUE DECO'S DOLLAR V ALU E OF
NUMB'EF JOINT MADE DESCRIPTION OF PROPERTY OF ASSET '10 INT. DECEDENT'S INTEREST
TENANT JOINT
1. A. unknow U.S. Savings Donds $424.12 50% $212.06
TOTAL (Also en'" on line 6, Recopllule'lon) S 212.06
(II mot. 'pac. i. nuJ.cl in,.,' aJdjlionol ,h.." of 'om. ,ill)
....tllll,,',"1
~~ij.
COMMONWEAmt 0' PlNtUVlVA.U1A
lUHERIT.AUCf ,.AX RllURU
aUIDEHf OEC[DEUl
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES Plaa.a Prlnl or Typo
_~~._~~~.~___~_-__--J~I~El~~B~~;2 _ .._..__.,___.,.._.
DESCRIPTION AMOUNT
ESTATE OF
GOW, Aaron Glenn
ITEM
NUMBER
A. Funaral Expan....
1.
2.
-.---------.----.------ ----~---~-_.~.-
Ewing Brothers
$5694.50
$2395.00
cumberland Valley Memorial Gardens - marker & grave
I.
B. Admlnlllrallva COlts:
2.
3.
4.
C.
1.
2.
3.
4.
S.
6.
7.
8.
Personal Ropro~ontotlyo CommissIons N. ^.
Social Sacurily Numbor 01 Panonol Ropro.onlullyo, -
Yoo, Comml..lonl pold ___
Attoinoy foal stephen Il. Lipson, Esq., 169 ,.,. lIigh St"
Carlisle, PA 17013
family exampllon
Clolmanl
$500.00
RololloRlhlp _
Add,o.. of Clalmanl 01 docodonl'l doalh
Slrool Add,o..
City
51010 __ Zip Coda
Probala fOOl Register of IoIills - letters
Register of IoIills - Agent -
of administration
inheritance tax
return
$34.00
$10.00
$40.00
$46.19
$94.35
Mlscollan,oul expon....
Cumberland Law Journel - advertising of
estate
Patriot _ News Co. - advertising of estate
Knoxville News Sentinel Co. - advertising of estate
TOTAL (AI.o anlar on lina 9, Racapltulollon)
(II mare Ipaca II n..d.d, Inl.rt addlllonal Ihoots 0' lama II...)
S6816.04
I.M.T.~--j'
.....",':.,,,,,.
COIolMONWIAUH 0' PlNtdtlvAWA
Itf..Ul'...N(lt.....ItU.lj
1(lIOW' OlelDINI
SCHEDULEf l
DEBTS OF DECEDENT,
M~RTG~GE LIA~fLITIES_~~~_~~E~S__ _ , PloD,. PrInt _Dr !ypD
r'LE NUMBER
21-95-652
--------'---,--,-,----,---,-----.._- ----
ESTATE OF
GOIol, Aaron Glenn
ITEM
NUMBER
DESCRIPTION
AMOUNT
I. University of 1'ennesseo Memorial Ilospit:nl
$12797.15
2. Monroo County EMS
$301.00
$6733.00
$534.60
3. Assoc. of University Radiologists, P.C.
4. Sweotwater Ilospital
TOTAL (Aho .nl.r on IIn. 10, RocGpllulollon)
(II moro .poce i, no.c/eJ, .inl'" oele/iUana' .h..r. of lame sin.)
$ 20365.75
,..."1'"
f\\"J~'~_
~
COMMOt4wIAIlH 0' rfNtllUVAI41A
IHIII_nAHCI fAX "IUIN
"1'DIHIDIClDINI
SCHEDULE J
BENEFICIARIES
l
ESTATE OF
Gow, Aaron Glenn
FILE NUMBER
21-95-652
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SliARE OF ESTATE
A. fallabl. Bequ.IIIl
1.
Glenn A. Gow
1105 Sadler Drive, Carlisle, PA 17013
Father
50%
2.
Karen A. Gow
1105 Sadler Drive, Carlisle, PA 17013
Hother
50%
* There will be no distributions to
these beneficiaries in that this is an
insolvent estate.
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
8. Charltablo and Governmantal Baquallll
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Aha onler Gn IIno 13. RocGpltulatlanl S
(If mar. .pac. I. n..ded, In.ert additIonal ,h..tl of lam. Itul
REV-1547 EX AFP 112-951*, :G
COHHOHWEAL 111 OF PENNSVLVANIA ' ACN 101
OEPARlHUH Of R[VF.HIJE NOTICE OF INIlERITANCE TAX
BUREAU Of INDIVIDUAl fUES ; ", APPRAlSEMENT I ALLOWANCE OR DISALLUWANCE
.'.1. """ Of O,\OUCTIONS ANO ASSESSMENT Of TAM DATE 07-22-96
IIAARlSBUAC, PA l1ua.Q601
ESTATE OF GOW -~^"AROll=~=~G-==- "il:E -N.D. ~r'i!r-06S'2~=~~~
DATE OF DEATH 06-14-95 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREOIT TO YOUR ACCOUNT. SUBM.l.T TIlE UPPER PORTION Of TillS fORM WIlli VOUR TAM
PAYMENT TO TilE REGISTER OF WILLS. MAKE CIIECK PAYABLE TO "REGI5TER Of WILLS. /.GENT"
REMIT PAYMENT TO:
STEPHEN B LIPSON ESQ
STE "
169 W HIGH ST
CARLlSLF PA 17013
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE. PA 17013
r
"nount Relllit tad
- ..=--
i
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
it if v : is-;fi- ilif"AFP- -( i'F 9sT - NoYf(;~--liF -YNH ERTi' ;.i;"!;e -r Ai; -X? F ~A"i iiEi-fim'r-; -A r:i.-,j ;ii.1fcir b-li- -- _m -- -- - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GOW AARON G FILE NO. 21 95-0652 ACN 101 DATE 07-22-96
TAM RETURN WAS, (X) ACCEPTEO AS FILEO
I CIIAtlGEO
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGItIAL RETURN
1. R..1 eat.t. (Schedule Al n)
2. stock. and Bonds (Schedule OJ 12J
3. Closely Hald stock/Partnorship InterDst CSchedule C) (3)
4. Hartg.ge./Not.. Recaiyable ISchedule DJ 14J
S. C..h/B.n~ Oepo.it./Hlsc. Parsonal Property ISchodulo E) IS)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers tSchedule G) (7)
8. Total Auets
.00
.00
.00
.00
3.173.80
212.06
.00
CB)
3.385.86
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. ExpensBs CSchadule H) (9)
10. Debts/Hortgage L1DbiliUe../Llens (Schedule 1) (10)
11. Tot.l Deductions
12. Net V.lue of Tnx Return
IS. Cherit.ble/Covernmontal Bequest. (Schedule J)
14. Net Valu. of e.t.t. SUbjeot to Tex
8,816.04
20.365.75
IllI
lI21
lI31
lI4)
?q,IRI ?q
25.795.93-
.00
25.795.93-
I~ an assessment was issued previously, lines 14. 15 and/or 1b, 17 and 1H will
reflect figures that include the total of abh returns assessed to date.
ASSESSI1ENT OF TAX:
15. A"ount of Line 14
16. A"ount of Line 14
17. Amount of Line 14
18. Prinoipal TaM Du.
TAX CREDITS:
PAYMENT
OATE
NOTE:
at Spous.l
te)lable at
taxabl. at
rat.
Line.l/Class A r.te
Coll.t.raI/CI.ss Brat.
lI51
lI61
Cl71
.00
.00
.00
M .00:
M .06:
M .15:
lIBI
.00
.00
.00
.00
RECEIPT
NUMBER
DISCOUNT (+1
INTEREST C-)
AMOUNT PAID
j' I,. 7:> /
,-.'<', b
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
. If PAID AFTER DATE INDICATED. SEE REVERSE
FOR e1.LCULATION OF ADOITIONAL INTEREST.
If TOTAL DUE IS LESS TIIAN .1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (eR), YOU HAY BE DUE
A REfUND. SEE REVERSE SIDE Of TillS FORH fOR INSTRUCTIONS.)
/
REV-1547 EX AFP 02.95)_
COMMONWEALTH OF PE~SYLVANIA
DEPAAIK[H' OF REVENU(
BUREAU OF INDIVIDUAL lAKES
DEPl. lID6Dl
HARRISBURG, PA 11121.0601
.
;.rJ <> :' -' /
ACN 101
NOTICE OF INHERITANCE TAM
APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAM
DATE 07-22-96
FILE NO.
OF DEATH 06.14-95 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF THIS FDRH WITH YOUR TAM
PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TG "REGISTER OF WILLS. AGENT"
REMIT PAVMENT TO:
STEPHEN B LIPSON ESQ
STE 4
169 W HIGH ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE. PA 17013
Allount R..i ttad
C'--
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ..
iiEv=iiI4j"iiC-"j:p.nZ:95Y"iioTici""OF-YNHEiiii'ANCE.TA'x.APpiiA'isEHiiir.;.ALi."owANci.oli-...._..._...._--
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GOW AARON G FILE NO. 21 95-0652ACN 101 DATE 07-22-96
TAK RETURN WAS. (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Elt.t. (Schedule A) (1)
2. stock. and BondI (Schedule 8) (2)
S. Clo..ly Held stock/Partn.rship Int.r..t (Schedule C) (S)
4. Hortaag'I/Hot.. Rlcelvable (Schedule DJ (4)
S. c..h/Bank a.politl/Hllc. ,.rlon.1 Property (Schedule E) IS)
6. Jointly Owned Property (Schedule F) (6)
7. Tranafer. (Schedule OJ (7)
a. Total A...t.
CHANGED
.00
.00
.00
.00
3,173.80
212.06
.00
tBI
APPROVED DEDUCTIONS AND EXEMPTIONS I
t 8,816.04
9. Fun.ral E~p.n.../Ad.. COI a/Hllc. Expan... (Schadule HI (9)
10. D.bb/H.du'.' L1.blUU../LI.na ISch.dul. II UOI 20.365.75
11. Tobl Daductiona 111>>
12. H.t V.lue of Tax R.turn ( 12)
15. Charitable/Govern.antal Bequa.t, (Schedule J) (13)
14. H.t Value of Est.t. Subject to TaM (14)
NOTEI I~ Bn assussmunt was iusuud pruviouslY, linus 14, 15 and/or 16, 17 and 18
re~luct figurus that include thu total o~ ALL returns assussud to data.
ASSESSMENT OF TAXI
15. Anount of Lin. 14 at Spou..l rat.
16. AMount of Lin' 14 taMable .t Lin..l/Cl... A rat.
11. AMount of Lin. 14 taxable .t Collateral/Cl... 8 rat.
1a. Principal Tax Due
USI
U61
1171
.00
.00
.00
M'OO.
M .06.
M .15.
UBI
TAX CREDITS:
PAY"ENT
DATE
DISCOUNT 1 + I
INTEREST 1-)
AHOUNT PAID
RECEIPT
NUHBER
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUll
, 3.385.86
?Q.1Rl 7Q
25.795.93-
.00
25.795.93-
-
will
.00
.00
.00
.00
.GO
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN fl. NG PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FGR INSTRUCTIONS. I
C7\ 1:: ,"
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c: _::I
UU
RESERVATION I E,t.t.. of dac~.nt. dying on Dr blfar. D.c.~.r II, 19.Z .~ If any future Int.r..t In thl ..,.t. I. tran.flrrad
In pa.....Jon Dr InJD~~t to el.,' . (co11".r,1) b~flcl.rl.. Df t~ dlcld.nt .,t.t tha Ixplr.tlon of any ..,.t. for
11'. or 'or y..r., t~ Co..onw..tth hlteby '.Pt..,IV r...tv., thl right to appr.i.. ~ ...... tran.,.r Inh.rl~anc. ,.X..
.t ttM l.w'ul el... . (coll,tln1) nt. on BnY luch future lnt.r.,t.
PU.".$! Ill'
NOllCEI To fulfIll thl requlr...ntl of Section ZlU 0' thl Inh.rltMCI ....d [,tat, 'I. Act, Act ZZ of 1991. 1Z P.S.
Section 2140. .
PAY~TI O,tlch ttM top portlon 0' thl, Hotlel and ,ubelt with your P.~t to thl Rlalst't of Willi printed on thl r.v.r.. ,Ida.
uHlh check or .on.y order PIVab.. tal REGISTER OF HILLS, AGENT
All p.v-ent. r.c.ly.d .h.ll flr.t b. .ppll.d to anv Int.r..t which .''1 b. due with anv r...lnd.r .ppll.d to the t...
REFUND (CA), A r.fund of . tl. cr.dlt, which w.. not r.qu..t.d on the T.. R.turn, ..y b. r.qu..t.d by co.pl.tlng en "Application
for RI'und of P~.wlv...la InhlrH.ne. and Esht. TlIIl" IREY-lSU). Appllcatlon. .r. Iv.ll.bl. .t thl OffiCI
0' the R.gllhr of "1111, any of the 25 Rn.nu. [llItrlct Offlcn,' or by c.lllng th. .p.el.l 24-hour
....w.rlnD ..rvlc. nueb.r. for for.. ord.rlngl In P.nnlvlvnnla 1-100-362-2050, out.ld. Plnn,Ylvanla and
within local H.rrl.burg .r.a (117) 717-1094, TDOI (711) 772-2252 (H..rlna lapalr.d only).
OBJECTIONS, Any party In Int.r..t not .atl.fl.d with th. .ppr.I....nt, .llowanc. or dl..llowlnc. 0' d.ductlon., cr .......ent
of t'lIl I Including dl.count or Int.r..tl .. .hown on thl. Hotlc. .u.t obJ.et within .IKtv (60) d.y. 0' r.c.lpt of
this Notice byl
"written prot..t to the PA D.p.rt..nt of ".v.nu., loard of App..l., D.pt. 211021, H.rrll~rg, PA 17121-1021, OR
--.Iactlon to h.v. thl ..tt.r d.t.rlln.d .t .udlt of thl .ccount C' thl p.r.onal r.pr...nt.tlv., OR
--.pp.al to thl arph....' Court.
ADHIH
lSTRATtVE
COAAtCTt DHS I
DISCOUNT.
factual .rror. dl.cov.r.d on thl. .......ant .hould bl .ddr....d In wrltln, tOI PA a.p.rt.ant of R'v,nu.,
Bur.au of Individual T.IIl.I, ATTMl po.t A....I..nt R.vl.w unit, D.pt. 210601, H.rrl.bur., PA 11121-0601
Phon. (1111 117-6505. Saa p.g. 5 a. thl bookl.t "Inltruetlon. 'or Inhlrltlnc' TIIIl R.turn far a R..ldent
Olc.dent" IREV-IS01) for an llIlPlln.tlon of Id.lnlltr.tlv.ly corr.otabl. .rror..
If any t'lIl ~ I. p.ld within three IS) cal.ndar .onthl .ft.r thl dlc.d.nt'l d.ath, I flYI p.rc.n~ IS~I dl.count of
the tllll p.ld I. allow.d.
The In tllll untidY non-p.rtlclpltlon plnllty II co.puhd on the tot.l 0' the tl.ll 1M Int.r..t .......d, Iind not
p.ld b,'or. Janu.ry 16, 1996, the flr.t d.y .,t.r t~ .nd of the t..11 ..n..ty p.rlod. Thll non-p.rtlolpatlon
pan.tty II app..I.bl. In the .... .annar and In the the .... u.. p.rlod .. vou would app.Il thl tax and Inter..t
th.t h.. baan .......d .. Indlcat.d on thl. notlc..
PENALTY.
IHTERESTI
Int.r..t II ch.rgad blglnnlng with flr.t day of d.llnqulncy, or nln. (,) .onth. and on. II' d.y fro. thl data of
delth, to thl d.t. of pay..nt. Talll" which b.ea.. delinquent b.fur. January 1, 1'82 bl.r Inter..t at thl rata of
.Ix 16X) p.rcant p.r ~ c.lculat.d .t a dally t.t. 0' .00016~. All taM" which b.c", dlllnquent on and .,t.r
January 1, 1912 will ba.r Int.r..t at 8 r.t. which will v.ry 'raa cltlndar y..r to calend.r y.ar with that rata
ennounc.d by the PA D.p.rt..nt of R.venua. The .ppllcabl. Int.r..t r.te. for 1'8Z through 199~ .r'l
'!!!! Int.r..t nat. Dallv lnt.r..t Factor :!!!r lnt.r..t R.t. 0.1ll/ Int.rnt F.ctor
1912 'OX .GDOS41 1917 .X .000247
1915 16X .000451 1981-19" llX .aanOl
.914 llX .000501 1992 'X .000247
19.5 UX .0005S6 1995-1"4 'X .000192
,.., lOX .000274 1995-1'''' .X .000241
--lntlr..t II celcul.tld "" 'ollowu
INTEREST . SALANCE OF TAX UNPAID X HUHIER OF DAYS DELINQUEHT X DAILY INTEREBT FACTOR
--Any Hotlc. I..ued .,t.r th. talll b.cc... dlllnquent will r.'18ct ~ Int.ra.t c.lculatlon to ,I,t.an (151 day,
b.vond th. data of thl ........nt. If p.y.....t II .lda Ift.r tha Inter..t coaput.t1on data lhoWn on the
Hotlc., .ddltlon.l Int.r..t ault b. calcul.t.d.
JRD/June 30, 1992/17858
REGISTER OF WILLS
Cumberland Counly Courthouse
One Courlhouse Square
Cnrllsle, PA 17013
NOTICE PURSUANT TO RULE 6.12
PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULES
To:
Personal Representative
Counsel: S'l'EPHEN B. LI PSON, j:;5Q.,
RE: &l8le of AARON ,G{,ENN GOW , Deceased, Lale of
CARI.ISLE BOROUGH
&l8le No.: 21-1995-652
Dale of Decedenl's Dealh: JUNE 14, 1995
Pursuanl to Rule 6.12, the above named personal representative or the above nal"ed 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 Status Report as required by Rule 6.12, In
substantially the prescribed form, showing the date by which the personal representative, or attorney, as
applicable, reasonably believes administration will be completed. The purpose of this Notice is to advise
you that unless the requisite Status Report Is filed with the Register of WlIls 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 to notify the Orphans' Court Division, Court of Common Pleas of such delinquency and to
request that said Court conduct a hearing to detennlne whether sanctions should be Imposed upon the
delinquent personal representative and the delinquent personal representative's counsel, if any.
Accordingly, if the requisite StalUS Report is not filed by AUG. 6 , 1997, you are hereby
advised that a request will be submitted to the Court In accordance with Rule 6.12. ['~
Date: JUI.Y 24, 1997 \~n 11'..1. ,1 ~ ~ L..!- l',a1 t<,
Deputy R gister of Wills t
Distribution to Estate File
,
.
.
STATUS REPORT UNDER RULE 6,12
Name of Decedent: A.... I~t ~h C;:J"',, .. G~c~ I{/
Date of Death: ;-7":'1-_'-: /p/ /(/'/5 "
./
Will No. Admin. No. I:J-j- 9:5-- '(. >.-2-
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1.
State wAether administration of the estate is complete:
Yes V No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. I f the answer to No, 1 is Yes, state the following:
a. Did the perso9al representative file a final
account with the Court? Yes v No, . ..::-- C<,(/,"/' 0">:<';'.- < ,,--
, S ,..--'.: ( D/ r'.....:-{C...j1."7./0'......
b. The separa te Orphans' Court No. (i f any) for '
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes No
d. Copies of receipts I 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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Capacity: Personal Representative
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IN RE:
ESTATE OF
AARON GLENN GOW,
DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
FILE NO. 21-95-652
NO. ORPHANS'
PETrTrON TO MAKE RULE ABSOLUTE
1. By Order of the Court dated August 2, 1996, the Honorable
Harold E. Sheely, President Judge, issued a Rule/citation upon
creditors Monroe County EMS, Glenn A. Gow, Tenn. Memorial
Hospital, University Radiologists and Sweetwater Hospital to show
cause why distribution of the above-captioned small estate shall
not be distributed in the amounts set forth in the Petition of
Administrator Glenn A. Gow. A copy of said Order and Petition
(without the Exhibits) is attached hereto and incorporated herein
as Petitioner's Exhibit "0".
2. Stephen B. Lipson, counsel for the Estate, served
certified copies of the Citation, Order and Petition upon four of
these creditors, namely, Tennessee Memorial Hospital, Monroe
County EMS, University Radiologists and Sweetwater Hospital, by
certified mail, return receipt requested. No service was
necessary upon creditor/petitioner Glenn A. Gow, who obviously
does not object to his own Petition.
3. The letters containing the certified copies were mailed
to the four creditors on August 6, 1996. On August 15, 1996
stephen B. Lipson received return receipts for three of the
creditors I namely, Tennessee Memorial Hospital, Monroe County EMS
and University Radiologists. The latter two were served on
August 12, 1996, but no date of service is shown on the return
receipt for Tennessee Memorial Hospital (obviously, service
occurred prior to August 15, 1996). The actual Receipts and
Return Receipts for these three creditors are attached hereto and
incorporated herein as Petitioner's Exhibit "E".
4. Counsel for Petitioner never received a Return Receipt
for Sweetwater Hospital (nor was the letter returned).
Accordingly, on September 11, 1996 Stephen B. Lipson mailed a
second certified copy of the Petition to Sweetwater Hospital, and
on September 20, 1996 Stephen B. Lipson received a return receipt
proving service on Sweetwater Hospital on September 17, 1996.
5. These Citations made the Rule Returnable 20 days after
service thereof. Accordingly I the creditors had until Monday,
October 7, 1996 to object to Petitioner's proposed distribution.
6. The October 7, 1996 deadline has passed and no objections
have been filed or communicated to Petitioner or his counsel.
'JUL 30 1~8tK .
IN RE:
ESTA'l'E OF
AARON GLENN GON,
DECEASED
IN 'rHE COUR'r OF COHI'IOH PLEAS OF
CUMBERLAND COlJN'l'Y, PENNSYLVANIA
FILE NO. 7.1-95-(,57.
NO. ORPHANS'
QRl.llm OF COU~
ANI) NON, thJ.o ,;),1)1), day oCCt.l.lt\.I..\"O:C 1996, upon
considel:ation oJ~ the \'Iithin 1'etil:1.o'h undel' Sectt,)n 3101. oJ: th~)
PEL' Code. ['or. DJ.stl:ibutir)n of a Slnll,U Estatl', a Hulo/Cu:"ttoll 1s
hereby issucd upon creditors Tennossce Hemor.ial HDspitnl, Honroo
county F.I1U, UniV'3rsity HlItl.i.ologisto ami SI-Ieetl-I"tnl: Hospital. to
shol-l cause I 1f a ny they hn 'Ie, I-Ihy tho l:p.ma in inq funds on hand
should not be paid Co them in th,~ amount:) tiel: COI:Ch in I,il.i.tl
1'ot11:ion,
Hule rutul'nabl,Q ,;lO days llfC'n' sm:v.i.cl~ tIHll:COJ:,
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IN RE;
ESTATE OF
AARON GLENN GOW,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
FILE NO. 21-95-652
DECEASED NO. ORPHAllS'
PETrTION UNDER SECTION 31~
pF THE P.E.F. CODE FOR DISTRIBUTION
OF A SMALL ESTATE
1. petitioner is Glenn A. Gow, an adult individual who
currently resides at 1105 Sadler Drive, carlisle, cumberland
county I pennsylvania. Petitioner is the Father of decedent Aaron
Glenn Gol1.
2. Decedent Aaron Glenn GoW died on June 14, 1995. His last
domicile was 1105 sadler Drive, carlisle, Cumberland county,
Pennsylvania, although he died at University Hospital, Knoxville,
Tennessee.
3. Decedent died intestate I and Letters of Administration
were granted to Petitioner on August 29, 1995. No bond was
required.
4. Decedent was not married, and thus under intestate law,
any estate would have been divided betl1een petitioner, as
decedent's father, and Petitioner'S wife, Karen J. Gow, as
decedent's mother. However, this estate is insolvent, and thus
petitioner and his wife have not received, and will not receive I
any bequests. Moreover, Petitioner is not requesting any
commission for his services as Administrator.
5. No family exemption has been claimed by any individual.
6. Decedent olmed no real estate at the time of death, and
the value of his personal property at time of death 11as $3385.86.
A breakdown of Decedent'S personal estate can be found in
schedule E and F to the filed Inheritance Tax Return, with a copy
of the entire Return attached hereto and incorporated herein as
petitioner'S Exhibit "A".
7. Schedule I to Exhibit "A" sets forth four unpaid
creditors known to petitioner, namely, University of Tennessee
Memorial Hospital, Monroe county EMS, Association of University
Radiologists and sweetwater Hospital.
8. Schedule H to Exhibit "A" breaks down the $8816.04 in
funeral and administrative'expenses paid by petitioner as of the
date of filing of said Return. $8089.50 of this total was paid by
Petit~oner from his own funds for funeral and burial expenses"
while $726.54 has been expended out of estate monies on
administration costs.
9. Petitioner also will pay $12.00 to Register of Wills
Office for the filing of this Petition and an additional $200.00
.-- _.'....".,.~ !'-~i"j,.,,,,,,~.
to Stephen B. Lipson for preparation, filing and certified mail
costs for this Accounting. Thus, total administrative costs will
be $938.54, which, when subtracted from the personal estate of
$3385.86, leaves $2447.32 available for distribution among the
unpaid creditors anY for reimbursement of funeral expenses paid
out of Petitioner's own funds. See 20 Pa. C.S.A. S 3392 (1) and
(3) which gives priority to administration expenses but places
the funeral and medical expenses (provided in last 6 months of
decedent's life) in equal priority thereafter.
10. The balance of $2447.32 is not sufficient to pay these
creditors in f.ull, in that the funeral expenses total $5694.50
and the claims for unpaid medical expenses total $20365.75.
Therefore, each creditor is entitled to a pro-rata I:hare based
upon total assets ($2447.32) divided by total debt ($26060.25) or
9.391% of each claim.
11. Based upon the percentage determined above I petitioner
purposes to pay the following'amount to the creditors:
Glenn A. Gow (f.uneral) - $5694.50 X 9.391% = $534.77
Tenn. Memorial Hospital - $12797.15 X 9.391% = $1201.78
Monroe County EMS - $301.00 X 9.391% = $28.27
University Radiologists - $6733.00 X 9.391% = $632.30
Sweetwater Hospital - $534.60 X 9.391% = $50.20
12. The Inheritance Tax Return filed by Petitioner has been
accepted by the Department of Revenue. A copy of said notice of
acceptance is attached hereto and incorporated herein as
Petitioner's Exhibit "B"
WHEREFORE, Petitioner requests that this Honorable Court,
pursuant to local Orphan's Court Rule 3.2-1, incorporating local
RUles of Civil Procedure 206.1, et seq, issue a RUle upon
creditors Tennessee Memorial Hospital, Monroe County EMS,
University Radiologists and Sweetwater Hospital to show cause, if
any they have, why payment should not be made in the amounts
shown and why Petitioner should not be discharged from future
liability.
Respectfully submitted,
/~vg ~.
Ste en B. Lipson, Esq.
Counsel for Petitioner
169 W. High Street .
suite 4
CarliSle, PA 17013
(717) 249-3929
I verify that the statements made in the foregoing petition
are true and correct. I understand that false statements herein
are made subject to the penalties of Pa. C.S. S 4904, relating to
unsworn falsification to authorities.
DATE:
7-,;{ r - 9~
~~ A~~
Glenn A. GOW, Administrator -
".,'.,.<..,:-
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Certified Mail
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