HomeMy WebLinkAbout95-00748
IlETlTlON ..-OIt IllWnATE and GltANT 01<' LETTERS
E\IOI~ oj Charles J.Jlarll!,-Sr. No, a I - ( q q 5- 1'+ K
o/.io k/llIlI'1I us To:
..,.__.._____'_ Regl.ler of Will. fur Ihe
, . /}(,('('",\(',I, COII,ny of CumberlalliL-.. In Ihe
So('/al 5.(,lIr/ly No. ~:J 4-0!lL__ Conllnonweahh of Pennsylvania
The pellllon of Ihe nndef'lgned re'peclfnlll' repre'enls Ihal:
Yoor pelllloner(.), who K/ore 18 yellr' of uge or older uulhe execlIlQrJ!
In Ihe lusI will of Ihe uhol'e deeedenl, dUled August 15.
nnd eodlcll(s) dllted
named
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C\lIt1C rde\'lUII !;lrclllm.IRn~'CJi. e.B. renUl1dlUlull,lIC'Ulh (If ('\(,Ulllf, tiC.)
Decendeul was domiciled nt denlh lu Cumberland COllnlY, Pennsylvnnln. wllh
h Is lasl fnnlilY or principal residence 01 5 Mill StJ:llill.-1&Ul. Mount Holly Springs__
PennsYlvania 17065
(lh,1 !IIlcel. number pnd l11unclralil)')
Deeendenl,lhen -11_ years of nge, died Seotember 7. , II} 95
at VA Medical Ccnter.j.,ebnnon, PA .
Excepl as follows, deccdcnl did nol mllrry. was nol divorced und did nol hllve n child born or ndopled
nfter execullon of Ihe will offered for probnle: was not Ihe victim of a killing and was never adjudicated
Ineompelent: Decedent was alLuumlU'rled widow".
Decendent 01 deolh owned properlY wllh eSllmaled volnes ns follows:
(If domiciled In Po.) All personal property S 7 ,000.00
(If nol domiciled in Po.) Personal properlY In Pennsylvania S
(If not domiciled In Po.) Personal properlY In CounlY S
Vnlue of renl eslOle in Pennsylvnnla S
slluated os follows:
WHEREFORE, pelllloner(s) respectfully reAuest(s) Ihe probnte of Ihe lost will and codlcll(s)
presented herewilll nnd the grnnl of letters Testamentary
(IC\tllnu:ntnr)'; Ildl11lnhlTllllun c.La.; ndndnislTntlol1 d.h.n.c.l.n.)
theron.
i I P , nf1u:L
~t ~.Jr.
19 100 Fllntstone Drive
_'ij N",'lY.ille, PA 17241
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14344 Carlisle Road
--'1ardnllJ:S, PA 173?4
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH 01" PENNSYLVANIA
COUNT\' OF CUMBERLANn
} tlS
The pelilloner(s) nbove-nnmed sweor(s) or lI[firm(s) thnt the SlOlemellls In Ihe foregoing petition nre
!rue and eorrecl 10 Ihe besl of Ihe knowledge nnd belief of pelltioner(s) ond Ihol os personal represen.
lollve(s) of Ihe above decedenl pelilioner(s) will well nnd truly odminlsler Ihe eslnte according to law.
Sworn to or nffirmed o.nd subscribed ~ a(l~J{JRe. ~ ~
before me Ihis :=J--- day of ~
September a:ii-=>"" II} 95 ~r'~ , '~'Q.~ !a
'~~(}I(,t"./C'}/'.L.<t.b:;:'Tiij.il1 . ~
..~ MARY C. LEWiS Reill;'-;;r ~
/..5 -,5 C; - /1
No. 'l~Q"~74R
Estate of
Ch...rlc:!> .::r.
, Deceased
1:1,.,r..... Sc-.
I
DECREE OF PRODA TE AND GRANT OF LETTERS
AND NOW OCTOBER 6 19--K, In consideration of Ihe petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED thaI the inslrument(s) dated "'v~.Jlr /J. /' '.s-
o/. ,
described Ihereln be ad milled 10 probate and filed of record as the last wlll of CJ.._I.... .:r.
.I:IAr.',,- Sr.
and Lellers ' 7ul'-_....:r....,;
are hereby granted 10 C. /-,....,1. , .:::;:
C. y"J"J........ n-\ .
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W. :J,),",
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'1'Y>"~~I1.~",:" ~,.. t'tl ..:#.:].'1",0,('-,,-'1
MARY C. LEWIS (l Re.hlerOrwlII.
FEES
Pro bale, Lellers, Elc. ......... $
SftoR~fflhcales( ).....,..., $
Renunciation ..,............. $
40.00
3.00
!I.UU
(2..DIo...rr 6-. Frc '7'
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^TIORNIlY (Sup. Ct. t.O. No.)
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S- So.,1t. /-1... ~".N_ r ~.
C.....,.io'sl. ^OO~S 1'r()IJ
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(7t7~ 2.~.:r. S-'i'.511'
PHONIl
Filed
JCP $ 5.00
TOTAL _ $57.00
OCTOBER 6, 1995
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LAST WILL AND TESTAMENT
01<'
CHARLES J. ILARIA. SR.
I. CHARLESJ, ILARIA, SR.. unmarried, of 5 Mill Streel. LOI 8. Mount Holly Springs.
Cumberland County. Pennsylvania. being of sound IInd disposing mind. memory, and
understanding, do hereby make. publish. and declare Ihls as and for my Last Will and Teslament,
hereby revoking and making void any and all Wills by me ut uny time heretofore mude.
I. I direct my hereinufter numed Executors to puy ull of my debts to which I um bound
und the expenses of my funeral, lust illness, and of the udmlnlslrution of my estule us soon ufter
my deuth os may be found convenient to do so.
2, After my deoth, I direct my hereinufter named Execulors to make arrangements for the
cremotion of my body and the plocement of my ashes In the gravesite of mine next to thot of my
wife. I further request that no viewing be held 111 conneclion with my fUlleral service.
2. I declare that I am currently unmarried, my wife hav.!.n~'predeceased me. and that I
hove three (3) children who ore Cynthia Wilson. Charles lIaria. ~'und Frank lIario. I further
declare thotl have no other children.
3. All the rest. residue, ond remoinder of my estate. real, personal and mixed, and
wheresoever the some may be situate. I gi ve, de\d~e ond bequeath in equal shores to my doughter.
Cynthia Wilson. and to my son, Chorles 1I0rio, Sl;':but should either of them predeceose me or fail
to survive me by a period of ninety (90) doys, the shore thot deceosed child would hove received to
poss to his or her issue per stirpes. ond if there be no issue such share shaillopse and be odded to
the remoining shore or shores per stirpes. At the present time I have three (3) children as
of ore mentioned and I hove purposely ond intentionnlly made no provision for my soid son. Fronk
lIorio.
4. Should ony person less thon 21 yeors of oge be entitled to distribution from my estote.
in such event the share thot person would otherwise have received sholl be poid to my hereinafter
nomed Executors. in trust. I outhorize the herein nomed trustee to receive and invest the some,
and to poy the income orising therefrom, together with so much of the principol thereof os in his,
her, or their opinion is necessary or desirable to be expended for the proper mointenonce, support.
ond education of such person, to or for the benefit of such person. ond upon such person ottaining
21 years of oge to pay to him or her the then remoining principoltogether with ony undistributed
income.
5. I herel?Y_nominote, constitute, ond oppoint my doughter, Cynthio Wilson. ond my son,
Charles I1ario, sr,:r\)r either of them as Executors of this. my Lost Will ond Testoment, ond I
further direct that none of them sholl be required to post ony bond to secure the faithful
performonce of his or her duties in the Commonweolth of Pennsylvonio or in any other
Jurisdiction.
6. In odd it ion to the powers conferred by low. my herein named Executors ond Trustees
are empowered:
a. To invest ony part of the trust corpus in such securities, investments. or other
property os may be deemed advisable ond proper, irrespective of whether the some are
outhorized for the investment of trust funds under the lows of any governing jurisdiction,
b. With respect to any corporation. the stocks, bonds, or other securities of which
moy be held, to vote in person or by proxy on ony shores of stock; to consent to the
merger. consolidotion or reorganizotion of such corporotions; to consent to the leosing.
mortgaging, or sole of the property of ony such corporOlions; to moke ony surrender,
exchonge or substitution of such stocks, bonds, or other securities os on incident to the
merger. consolidation or reorganizOlion of such corporations; to poy 011 ossessments.
subscriptions ond other sums of money which moy be deemed wise ond expedient for the
protecl1on ond maintenonce of the proportionole interest of the investment in such
corporations; to exercise ony option or privilege which moy be conferred upon the holders
of such stocks. bonds, or other securities of such corporations either for the conversion of
the some into other securities or for the purchase of additional securities, ond to moke any
ond 011 necessary poyments which moy be required in connection therewith; and generaily
to hove and exercise os to 011 such stocks. bonds, and other securities. the powers of an
individual owner who is under trust obligotion.
c. To hold the trust corpus in one or more consolidated funds in which separate
shares shall have undivided interests,
d. Th sell Ilt public or private sale for cllsh or upon credit. or partly for cosh ond
Poge I of 2 pages
partly on credit, nod upon such tcnus IInd conditions liS shllll be deemed proper, noy part or
parts of the trust estate, and no purchllSer IItllny such sllle shllll be bound to inquire into the
expediency or propriety of IIny such sllle or to see to the IIppllclltion of the purchase money
nrislng therefrom,
e, 1b keep on hllnd and uninvested such moneys as may be deemed propcr and for
such period lIS may be found expedient.
f. 1b compromise, settle. or arbitmte any clnim or demand in favor of or against the
ltust estate,
g. And authorized in the dischllrge of fiducillry duties, to employ counsel and to
detennlne nod to pay such counsel rellSonable compensation which shall be charged agninst
the principal or Income of the trust fund. and shllll further be entitled to charge against the
principal or Income such other rellSonable expenses and charges as may be necessary nod
proper to incur for the proper discharge of fiduciary duties and for the proper mnoagement
nod ndmlnistmtion of the ltust estate.
h. In making any division of property into shares for the purpose of noy
distribution thereof directed by the provisions of the trust, to make such division or
distribution, either in cash or in kind. or partly in cllsh and partly in kind, as shllll be
deemed most expedient, and in making any diVIsion or distribution in kind may nllot noy
specific security or property or any undivided interest therein to anyone or more of such
shares, and to thllt end may appraise any or all of the property so to be allotted IInd the
judgment lIS to the propriety of such nllotment and as to the rellltive value for purposes of
distribution of the securities or property so allotted shall be finlll and conclUSive upon nil
persons interested in the ltust or in the division or distribution thereof.
l. Authorized to register any shares of stock or other assets of IIny trust in their own
names or in the name of a nominee,
IN WITNESS WHEREOF, on this page 2 of 2 pages, I have hereunto set my hnod
nod senl to tWs my LlISt Will nod Testament written this 15th day of August, 1995.
CA~ Cl-~~ /) ,
CHARLES J. IItJIA, R. ~
Signed, sellled, published and declared, by CHARLES J. ILARIA, SR., the Thstator
IIbove nllmed, lIS nod for her LlISt Will and Testament, in our presence, who, in her presence, at
her request, nod in the presence of ellch other, have hereunto subscribed our names liS lIuesting
witnesses.
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Page 2 of 2 pllges
REGISTER 01<' WItLS 01<' CUMBERLAND COUNTY
OATH 01<' SUBSCRIBING WITNESS
Robert a. Frey and Debra L. Frey
KIIIIilDl
(each) a subscribing witness 10 Ihe will presented hercwilh, (each) being dUly qualified according 10
law, depose(s) and say(s) that they were present and saw
Charles J. /lorio, Sr.
the testal n" , sign the same and Ihat they each signed as a witness at the
reqUest of testal or In tL1L- presence and (In the presence of each other) (In the presence of the
other subscribing wltness(es)). ,.---
Sworn to or affirmed and subscribed before
me this 25th day of
September 19..1Ui-. 1017
'7l>.zA} t'..Yd,..~ lO'I .(J.D. ~..Jh ,0(1'''"5
(/ Register.
Debra L. Frey (Nom
1017 Forbes Road. Carlisle. PA 17013
(Address)
REGISTER OF WILLS OF
OATH OF NON.SUBSCRIBING
teslat_
eto. (each) being dUly qunllf according 10 law, depose(s) and sny(s) that
familiar with e signature of
codicil
wlll presented herewith and
codicil
believes the signature on the will Is In the handwriting of
I
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that
to the best of
Sworn to or affirme
me this
nd subscribed before
day of
19_
(Name)
Register
,
e
-'-
CERTIFICATION OF NOTICE UNDER RULE 5.6 (0\
Name of Decedent:
Charles
J.
1I0rlo, Sr.
Date of Death:
9n/95
Will No.
1995.748
Admin. No.
To the Register:
I Certify that notice of beneOclollnterest required by
Rule 5.6 (a) of the Orphans' Court Rules was served on or moiled to
the following beneOclarles of the ooove.captloned estate on
October 11, 1995
~
Address
Cynthia
M.
Wilson
4344 Carlisle Road
Gnrdners , Pennsylvania
109 Fllntstone Drive
Newvll1e , Pennsylvania
Charles
J.
1I0rlo, Jr.
Nollce has now been given to 011 persons entitled thereto under
Rule 5.6 (a) except No excepllons.
Date:
October 11, 1995
~.
Signature
';:":
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Name Robert G. Frey
Address 5 South Hanover Street
Carlisle. Pennsylvania 17013
Telephone (717) 243.5838
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Copaclly:
Personal Representallve
X Counsel for personal
representative
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QU
LAW OFFICES OF
WELTMAN, WEINBERG & REIS CO., L.P.A.
LAKESIDE PLACE
323 W. LAKESIDE AVENUE, SUITE 200
CLEVELAND, OHIO 44113-1099
(216) 363-4000
52750UIIlItIGII5IRIIl
COLUMBUS,OltlO 4ntS
16141 n..1313
IAll 16'41 2n.21tJ
52J VINllIRIIT I5Ullll0701
CINCINNA". OHIO 45707
(5 UI13).nOO
IAll (5UI13).2n,
February 9, 1996
Register of Wills
One Courthouse Square
Csrllsle, PA 17013
Re: Estate of Charles J. lIana
Case No. 21-95-746
Our Client: AT&T Universal Card Services
Account No. 5396620024312805
Balance Due: $332.55 together with Interest at the rate of
10% per annum from February 10 1996
Our File No. 032210
,", ',.
Slnce,rely \l
if::0-a~
" 'Jackie Siegel
Legal Assistant
(216) 363-4989
F
JBW:ehj
Enclosures
cc: Atty. Robert G. Frey
c.
FORM 93-0,C. OIVISION
IN THE COURT OF COMMON PLEAS
of
cumberlandCOUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE
OF
No. 21-95-748
~hAr'~R~. T1Ar~A
(D.c....d)
CLAlM
To the Oerk of.Orphans' Court Division:
Index and make proper entry In your official records of the claim of AT&T Universal Card'.Services
in the amoUrlt of $ ~~,_~~ plm. in~
(CWmant)
against the estate of the above named decedent,
This claim is filed under Section 3532 (b) (2) of the Probate, Estates and Fiduciaries Code.
The sn.!d decedent, who resided a~MiJ' st.Lgt 0, MmlRt "ally I':~Jdn!'l. r^
dled 011 9-7-95
(Addre..)
19
Written notice of this claim was given to Robert G. Frcey. P.Aq_ ~ 1'; H~n"""~
Carlisle, PA 17013 on
(P.rsonal ~p~..nt.tly.. 1I .ny, 0' counsel)
February 9.
~,& ~V d
J kia Siegel (Cdm.nt) Agent for Claimant
323 W. Lakeside Avenue, Suite 200
Cleveland, OH 44113
(C.im.n!'. Add,...)
'" ",'" >>BIIURI TO AH8W1R ALL QUI8TIONB ON RIVIRII BIDIl AND TO RICHICK MATHcc ""',
Under penallJ" 01 perJury, I ded"'th4tl hive '.an'IIMd lhi, 'Mum, 1nd000ng accompanYIng Icn.dul., and Illlem.ml, and 10 lhe bell 01 my knowledge and bellll,
iI i'lrutl, cotK1anct complete. I dKta" Ityl all r.., ..,.,. hi. N'n flpotled I' 'rut rrnlfhl \I.J~. Ded,ralion 01 pr'pAI., other lhan th, PI'looal IIPf...m.llV' I'
baled on alt lnlotmllioo 01 'IJrl\Ich pI'prl' hat an knowled .
51 ATURE OF PERSON R 1St LE FOR-fIUNG RETURN
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EPAR PAESENTATIV'
..
CQt,ll,lQt'lWlo\llltQf r[NN5Y\\'ANIA
D[,....'''Mf~' Of nE\'l....uE
'0" D.un or DlATH ...,nA l:anl'" CHECK HCAI
11 " SPOUSAL
POVIAn CHU.'.I CLAIMI!D
'lU: HUU.1ft
....
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REOIBTER OF WILLS
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ocrT reo&Ol
lu."nISnuAO.p. ""'MOl
OECEOENra NAlolE flAST. 'lRar. .""0 umou' .t-fmAlj
11.,1. Chl,I.. . Sr.
CJ, AIINlI\deIAet\jm
lfollllll.oIdUlnptlOf1oIVl3.1I11
Da '.,lIf.latlTal n'tumRequ.red
J1 11.7'"
COUNTY COOf 'tEA"
DECEDENT'S co...rUTE AOonESS
5 Mill SI,..I, I.ul 8
Mnunlllully SI>rlnR', 1';\ 171165
Count Cumhrrlund
Soei&l6ea.tnlr~
15.\.14.9134
Oal.QlONItl
0"'010""
9nl'lS
H11,V%%
1" APPlICAblEI aUAVIVINQ SPOUSE a kAt,l! (LAst, fiRST AND 1,111
AMOUNT RECEIVED ISEE IN8TnUCTlO,.SI
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COMPlETE UAlUNO ADDRESS
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21. II Lria 'I. gr'ltll 1'111'1 Un. Ill. an'arthl d11t.,1I'ICI011 llna il1 Thlllllhe TAlC DUE.
A. EntIN IhI nttrlllon tn. bIl&ncI 001. DI't Unl 21A
B EtIllf Ih.lotlld Lri. 211nC121A Dtl Line 218 ThllIlItI. BAlANCE DUE
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UU CI"'I. IlnId all do.,. PWlnI
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e South U....lhll 5t'Ml C.l1Illlt reM' ."it HOIl
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SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Ploa.. Print ar l' 0
FEN MBER
2J.9S.748
COMMONWfAlTH 0' PlNNIVlVANIA
INH.."ANCI fA)C InUIN
'.SIDIHT Ole. DINT
t JE OF
Charles J. I1arla, Sr.
(All pnp.rty 10Inll.,....n," with tho Right .f Survlvonhlp mUlt be dl,cI...d on Sch.dule '1
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE Of DEATH
3,500.00
1972 Skyline Mobile Home: Sold to Frank Doyle
V.I.N. SPI911f
2
1986 Chevrolet van: Sold to Tim Russo
V.I.N.IG8DM15Z5GB145644
2,500.00
3
1981 Ford Truck
V.I,N. IFfDE'5E9BHA15615
500.00
TOTAL (Alia onlor on IIno 5, Rocopltulollon S
6 500.00
(Attach addltlonol8Mi" )C 11" ,h"'1 If more 'pac. II no.d,d,'
r---------------------------------
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I, ;-, 'I' :'i~,''';,:t\O,],~,~8'i~9',t.,~~, ~~, 1lI1_,"",6~~i.~H,',L,~,:F, !P,E~~s,~,'I\iA,',"~,",lA,i.,i&r1:-,i';,;lr~,"t"x.;?,
m~;lh~i~!~~~;~t~l;:.=r..j~~-:~~~~~~~:~A~~{~i..
ACN
ASSESSMENT I!I
CONTROL ~
NUMBER
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",illl, i'ti"i!'~P."". "
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RECEIVED FROM.
i
AMOUNT
ROBERT G FREY
Jut
.;JU. ;u:
~ SOUTH HANOVER STREET
CAR~JS~E. PA 17013
ESTATE INFORMATION.
mlLNMIR
III 21-1995-0748
eI NAME OF DECEDENT lLAST)
~ I~ARIA CHAR~ES J
II DAlE OF PAYMENT
m POS1MARK DATE
COUNTY
SSN
IFIR5T)
SR
153-14-9134
IMI)
CUMBER~AND
DATE OF DEAl
REMARKS
II TOTAL AMOUNT PAID
.~0.5e
DO
ROBERT 13 FREY
SEAL
\,
RECEIVED BY
I!
CHECK" 7840
'. I ...,
'j.i1iht.,J}pt4 "
MARY C. ~E IS ' ' Q :
RE8ISTER 0 WI~~S
REGISTER OF WILLS
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COMMONWIAltH O' 'INN,n\lANIA
IHHUltANCI TAX UTUIN
lIl'IDIHT OICIOfNT
SCHEDULE F
JOINTLY.OWNED PROPERTY
ESJ~TE OF
Chnrlcs J. IInrlll, Sr.
F~LMM!t)W
Joln"lnan'l.)'
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_._~~"--_._--- --.-..-----.,.--.. y"-"- ~.- -,------.--.---------- ._.__.~._.. .<-~
B,
C.
Joln'ly-awnld proPlrty,
ITEM LmER DATE
FOR TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMB!! JOINT MADE DESCRIPTION OF PROPERTY
TENANT JOINT OF ASSET % INT. DECEDENT'S INTEREST
1. A 5113/83 !York Federnl Bnnk Acct. 2,640,36 50,0091 1,320.18
b90-1899267
TOTAL (AI.a In'.r on IIn. 6, Rocapllulatlanl S 1-;3%0.1 B
(If more spac. is n..d.d ins.,f additional .huh 01 10m. sin)
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER DF WILLS
CUMBERLAND CO CDURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iikV:isf'-i-iif-AFP--nz-:96T"iioT"ici-.oF-YNHiiiiTANci"i'-Ax-jipjiiiA-iSiifiiir-,--Ai.i"OWAifci-iili-----------------
DISALLOWANCE OF DEDUCTIDNS AND ASSESSMENT OF TAX
ESTATE OF HARIA CHARLES J FILE NO. 21 95-0748 ACN 101 DATE D3-03-97
TAX RETURN WAS, ( I ACCEPTED AS FILED ( XI CHANOED SEE ATTACHED NDTICE
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..l E.t.t. (Sch.dul. A)
2. Stock. ond aond. (Sch.dul. D)
5. Clo..1y Held Stock/Partner'hip Int.r..t (Sch.dul. C)
4. Hartgaa-a/Not.. Receivable (Schedule DJ
S. Cash/lank Dapoalta/HJlo. par.onal Property (Schedule E)
6. Jolntl~ Owned Prop.rt~ (Sch.du1. FI
7. franafara (Schedule QJ
8. Tot.l A,..t.
APPROVED DEDUCTIONS AND EXEMPTIONS I
2,984.95
9. Funeral Expena../Ada. COlta/Hi.c. Expan... (Sch,dull H) C')
10. D.bh/Hortg.g. Llobllltl../LI.n. (Sch.dul. II (l01 493.30
11. Tot.1 D.duct!on. (11)
12. N.t Value of Tax R.turn (12)
15. CharUabla/Oo"arru.lnbl Sequa.t, (Sch.dul. J) US)
14. N.t Voluo of EoI.I. SubJoct to T.. (141
NDTEI If an aaBeBBmant waa iBBuad previoualy, linea 14, 15 and~or 16, 17 and 18 will
reflBct figurea that include the total of ALL returnB aBBeaaed to date.
ASSESSMENT OF TAXI
15. A.aunt of Lin. 14 at Spou..l rat. CIS)
16. AltOunt of Lin. 14 hxabl. .t Lin..l/CI... A rata (16)
17. Aaount of Line 14 t.xabl. at Collataral/Cl... B rata (17)
18. Prlnoipal Tax Du.
.
" 6'59 - JI
DUREAU ct IHDIVIDUAL TAXES
""ERlT&HCE IAk DIVISION
Il(Pl. U06Dl
tWUUIIUtO, PA 17UI-UGl
COMMDNWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
ROBERT G FREY
FREY . TI LEY
5 S HANOVER ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-03-97
HARIA
09-07-95
21 95-0748
CUMBERLAND
101
Allount R..Ut.d
PA 17013
III
(2)
(5)
(41
(5)
(61
(7)
.00
.00
.00
.00
6.500.00
1.320.18
.00
(a)
.00
4.341.93
.00
X .00_
X .06_
X .15_
IlBI
TAX CREDITS I
PAYHENT
DATE
12-11-96
RECEIPT
NUI1BER
AAIS4944
DISCOUHT (+)
INTEREST (-I
12.03-
AHOUNT PAID
50.52
INTEREST IS CHARGED FROM 12-12-96 TD 03-18-97
AT THE RATES APPLICABLE AS DUTLINED DN THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIOHAL INTEREST.
~*
"'.114111 u, III.'..
CHARLES
J
HOTEl To in.ura prop.r
credit to ~our eccount,
.ubdt the _r portion
of thi. for. with ~our
tax p.~..nt.
7,820.18
~.67A 'Ii
4,341.93
.00
4,341,93
.00
260.52
.00
26D.52
38.49
222.03
5.32
227.35
( IF TOTAL DUE IS LESS THAH .1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY DE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
- ~:~,~
" --~~fhh
'COMMONWEALTH Of PENNSYlVANIA
DEPARTMENT Of REVENUE
IURIAU OP INDIVIDUAL TAXIS
DEPT. 280601
HARRISBURG, PA 17128-0601
ECEDENT'S NAME /1.17 A
. ~ 7I'..MLl..........
INHERITANCE TAX
EXPLANATION
OF CHANGES
I
lJ
SCHEDULI ' !TIM
, NO.
. EXPLANATION Of CHANGES
H
./J~
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TAX EXAMINER,
.I~-4./
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PAGE
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15 :;'7.//
G
*
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTHENT
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
J
BUREAU OF INDIVIDUAL TAXES
JHttfR1UNCE TAX DIVlIlDM
PEP" lI06DI
HARRISBURO, Pi 1711..0601
''''Utl II ..~ IIJ.t"
ROBERT G FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
09-10-97
lLARIA
09-07-95
21 95-0748
CUHBERLAND
101
AMount R...itt.d
CHARLES
PA 17013
HAKE CHECK PAYABLE AND REHIT PAYHENT TOI
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE I To Inlur. prop.~ cr.dit to your Iccount, lub"it the upp.r portion of this for. Nlth your t.x pay..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
Riiv:islij-iiC-AFP--ioji:97i------.-.-iN-HERi-TANc:i-Tiii-RifcORb--AOj-USTi1iNT--..-----------------------------
ESTATE OF ILARIA
CHARLES
J FILE NO. 21 95-0748
DATE 09-10-97
ACN 101
ADJUSTHENT BASED ON.
VALUE OF ESTATE I
1. R..I E.lat. (Schedule Al (1)
2. stock. and Bond. (Sch.dula 8) (2)
3. Clo..ly Held stock/Partner.hlp Int.r..t (Sch.dule C) (S)
~. HortgID.I/Not.. Receivable (Sch.dule OJ (4)
s. C..h/Bank Dapollt./H1Ic. P.rsonal Property (Schedule EJ IS)
6. JointlY Ownad Property (Sch.dul. F) (6)
7. Trand.r. (Schedula OJ (7)
a. Total A...h
DEDUCTIONS AND EXEHPTIONS:
PROTEST BOARD DECISION
.00
.00
.00
.00
6.500.00
1.320.18
.00
lal
7,820.18
9. Funeral Expan,../AdMini.trative COital
Hila.llen.aul Expan... (Sch.dul. HJ (,)
10. Debts/Hartglg. Liablliti../Llana (Schedule 1) nO)
11. Total Deduotion,
12. Nat V.lu. of rax R.tu,."
15. Charitable/Covern..nt.l aaqua.t. (Sch.dul. J)
14. Hat Value of Eat.t. SUbject to rax
TAX:
15. Aeaunt of Lina 14 at Spou..l rat. (15)
16. Aeaunt of Lina 14 taxabl. at Lin..l/CI... A rat. (161
17. AMount of Lina 14 taxabl. at Collateral/CI... Brat. (17)
18. PrIncJpal rax Due
TAX CREDITS:
PAYHENT RECEIPT DISCDUNT 1+1
DATE NUHBER INTEREST/PEN PAID I-I
6.484.95
493.30
Illl
1I21
IISI
1I41
6.978.25
841.93
.00
841.93
.OOX.OO"
841. 93 X, 06 "
.00X.1S"
lIal
,00
50.52
.00
50.52
AHDUNT PAID
12-11-96
2.33-
50.52
AA184944
INTEREST IS CHARGED THROUGH 09-25-97
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
4B.19
2.33
.17
2,50
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIDNAL INTEREST.
IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR1, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.l
J .--
SOARD DF APPEALS
DEPT 211021
ItARAIIIOURO. PA "':1.1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
PHONE, 717.783.388.
FAX. 717.787.7270
ROBERT G FREY ESQ
FREY & TILEY
5 S HANOVER ST
CARLISLE PA 17013
IN RE ESTATE OF:
CHARLES J ILARIA
DOCKET NO. : 9707204
TAX TYPE: INHERITANCE
APPEAL TYPE PROTEST
FILE NUMBER: 21 95-0748
ACN: 101
APPRAISEMENT: MARCH 3,1997
PETITION FILED: MARCH 24,1997
EXAMINER: WILLIAM J ZDRADZINSKI
MAILING DATE:
decedent's death.
AUG 26 1997
DECISION AND ORDER
In Its appraisement and assessment of the estate's Inheritance tax return, the
Department disallowed the claim for the family exemption on the basis that the
decedent and the claimant were not members of the same household at the time of the
Petitioner has submitted evidence which indicates lhallhe decedent and the
claimant of the family exemption were, In fact, members of the same household at the
time of the decedent's death. Therefore, the claim for the family exemption Is
allowable.
Page 1 of 23
_.."-_",.~__,,,,-._- '.-*,,~_<>-7_"_' ~"""",,"_""""._.
-,
\
CHARLES J ILARIA
BOARD DOCKET NO. 9707204
Page 2 of 23
Accordingly, It Is hereby, Ordered that the protest Is sustained.
The Department Is directed to Issue an amended appraisement and assessment
reflecting the allowance of the family exemption as claimed.
FOR THE BOARD OF APPEALS
e~k
Jo eph R. Sleek, Board Member
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION,
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATIVE FORMAT UNDER THE
PROVISIONS OF THE AMERICANS WITH DISABILITIES ACT OF 1990, CALL
(717)783-3664 OR TOO (717) 772-1763 (HEARING IMPAIRED ONLY).
v
STATUS REPORT UNDER RULE 6.12
Name of Decedent: (' h~-J (..~, J, l \,_r;", S\ ,
,
Date of Death: S.. rf.. ._L oJ 7 /'I'/S
,
Will No. 2/-'15-- 7'tx- 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:
1. State whether administration of the estate is complete:
Yes .........- No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No. 1 is ves, state the following:
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
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.
~~..~
Signature .
c.J).....r~ G, fr...
Name (Please type or rint)
S- ~" ,Ii.-.. l-t"""rvoJ Sr.
Address C...rl.'''I. f\ 1"70'.3
)
( 7/71 :t... 1/3, ','li 3E-
Tel. No.
Date: 0 C'tok.u 1'7 11'17
J
\0
,.
.,'
..~-.
/'0.
~
0--..
C-~
Ll~
Capacity:
Personal Representative
~Counsel for personal
representative
,~ .
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Uc.;
(MAH: rmf! AM3)