HomeMy WebLinkAbout95-00818
,:)-(.,/-'1
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTHENT
BUREAU OF INDIVIDUAL TAXES
IHlt(RltAHC[ lAll DIVISION
D[Pf. raD60l
HAARIS.URO, PA lllla-D6DI
ROGER B IRWIN
IRWIN ETAL
60 W POMFRET ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 17013
L
06-12-97
RICK RODE
10-02-95
21 95-0818
CUMBERLAND
101
Allount Ae..l Had
*'
1...lUIII'" 111."1
MELVIN
E
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTEI To In.u~. proper cradit to your account, subllit tha upper portion of this for.. with your tax pay...nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
h-Eii:isiij-Elf-AFP--ioji:9;j------.-.-iN-HERi-fANc:€-riix-RifCORii-Auj-usrii€Nr--..-----------------------------
ESTATE OF RICK RODE
MELVIN
E FILE NO. 21 95-0818
ADJUSTHENT BASED DN. BOARD OF APPEALS REFUND
VALUE OF ESTATE I
1. R..I eat.t. (Schedule A) el)
2. Stock. and Bondi (Schedul. BJ (2)
5. Closely Hald stock/Partnership Int.r..t (Schedule C) IS)
4. Hortg.g../Not.. Racaivabl. (Schadule OJ (4)
5. Ca.h/Bank Deposits/Hilc. Parlonal Property (Schadule E) (5)
6. JointlY Ownad Property (Schedula fJ (6)
7. Transfara (Schedule GJ (7)
8. Total AI.at.
DEDUCTIONS AND EXEMPTIONS I
9. f'n.r.l Exp.n.../Adnini.trativ. Co.t./
Hl.c.llan.ou. Expan... ISch.dul. H) (9)
10. Debta/Hortg_g. Llabiliti../Lien. ISchedul. I) (10)
11. Tot.l D.duction.
12. H.t V.lu. of r.K R.turn
13. Charitabl./Govarn.antal a.qu..t. CSchadul. J)
14. H.t Value of E.tat. Subject to Tax
TAXI
15. Allount of L In. 14 at Spou..l rat. 11S)
16. A.ount of Lin. 14 taxable at Lin..I/Cla.. A rat. (16)
17. Anount of Lin. 14 taKable at Collateral/CI... Brat. (17)
18. Principal TaK Du.
TAX CREDITS I
PAY"ENT RECEIPT DISCDUNT 1+1
DATE NU"BER INTEREST/PEN PAID I-I
01-02-96
06-27-96
AA082460
AA1l2982
256.80
.00
ACN 101
78.000.00
.00
.00
.00
22.920.22
.00
.00
IBI
12,313.58
3,005.52
1111
1121
1131
1141
.00 X.OO-
85.601.12X.06 -
.00X.15-
IISI
A"DUNT PAID
5,000.00
82.25
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
DATE 06-12-97
100,920.22
15.319.10
85.601.12
.00
85.601.12
.00
5.136.07
.00
5 .136 . 07
5 339.05
202.98CR
.00
202.98CR
. IF PAID AFTER DATE :NDICATED, SEE REVERSE
FDR CALCULATIDN OF ADDITIDNAL INTEREST.
IF TDTAL DUE IS LESS TNAN II, NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR I, yOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FDR INSTRUCTIONS. 1
"
..:: RICKRODE
.'.1 DOCKET NO. 9705989
Page 2 of 3
/
.-,,'
-"
Hofmann Estate. 73 D. & C. 2d 489 (1976). They have also found that.....while the sale
value may and should be considered, it is not the only guide to be followed..... Jackson
J;,5tate, 4 D. & C. 550 (1955). In Jackson, the Court followed its comment with a list of
evidence "tending to legitimately affect the value" such as location, the interest of the
decedent, the physical condition, uses for which it is adapted, sale prices of other
comparable property in the vicinity, etc. In this case, the sale took place sixteen
months after the decedent's death. The originally rnported value was based on a
professional appraisal obtained by the estate within one month of the decedent's death.
Petitioner has failed to show that the property was actively marketed within a year of
the decedent's death for an amount less than that reported on the return. Therefore,
the Board finds that the value as originally reported is the best indication of fair market
value as of the decedent's date of death.
Petitioner is requesting the allowance of 55,149.19 in settlement charges,
consisting of the items shown on the settlement sheet less the realty transfer tax which
was already allowed in the amount of 5780.00 on the original return. Of the items
claimed, the Board finds that Petitioner is entitled to a deduction totaling 53,489.00,
consisting of the 53,600.00 realtor's commission, settlement fees of 539.00 and a
530.00 pest inspection, less the excess 5180.00 in realty transfer taxes already allowed
over those actually incurred. Carrying charges inuring to the benefit of the heir and not
allowable as deductions are 1997 county taxes of 524,96, 1996-97 school taxes of
5748.23,1997 utilities of 5125.76, and the final water/sewer charge and lien of 5747.24
and 514.00, respectively.
-' RICKRODE
.J DOCKET NO. 9705989
Page 3 of 3
.r
r
Accordingly, it is hereby, Ordered that the petition for refund Is granted-In-part.
,.
The Department Is directed to Issue an amended appraisement and assessment
reflecting the allowance of settlement charges totaling 53,489.00. It is further, Ordered
that the estate be issued a cash refund, plus appropriate interest. of the overpayment
resulting from this adjustment.
FOR THE BOARD OF APPEALS
(?'~ 'f?-,gg.P}z
Jos~ph R. Sleek, Member
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF
FINANCE AND REVENUE, 132 FINANCE BUILDING, HARRISBURG, PA 17120,
WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION.
TELEPHONE (717)787-2974
A CASH REFUND CHECK 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 TDD (717) 772-1763 (HEARING IMPAIRED ONLY).
"~:C'
PA\'HEHTI
Detach tt.. top portion of thll Notice end lubIllt ..lth vour papent .... pav~le to the nHe end addr...
printed on tt.. r.v.r.e .Ide.
If RESIDENT DECEDEHT _.. check or IIOMY ord.r p.vable tOI REGISTER OF WILLS, AGENT.
If NOH-RESIDENT DECEDENT Ak. check or aonev order pavabl. tal COKHONWEAL TH OF PENNSYLVANIA.
REfl.I(D (CAlI A r.fr.nl of . ... credit, which .... not rlqull.ted on tt.. Ta. Raturn, HV 1M raque.tlld by coepl.tlng ."
"application for R.fund of Penn.vlvenla Inherltancl end Eltst. T.." CREV-1515). Appllcatlonl .r. Iv.lleale at
the Df,lce 0' tt.. Rlgl.ter of Willi, env 0' the 25 R.v.nue DI.trlct Df,lc.. or 'roe the D.partsent"l 24-hour
."....rlng servlc. ~rl 'or fora. ordering, In penn.vlvenl. 1-100-162-Z0S0, outlld. Penn.vlvanla
end within loc.1 Harrisburg area (717) 787-10", TOOl (717) 71Z-ZlSZ (Hearing I.alred onlyl.
REPlV Tal QueaUona ngardlng .rrora cont.ll"*I on thh notlc. shoUld 1M IMkIn..ed tal PA Deparll.."t of R.v...., lunau
0' Indl...ldusl Ten., A"N, Po.t A.....sent R....I... lalit, O.pt. 210601, Harrisburg, PI. 17121-0601, phone
(717) 717-6S0S.
DISCCUfTI
I' env tax due II p.ld ..I thin thr.. (S) calendar .unthl .ft.r the dec~t'a death, . fl.... percent (SX) dlacount
0' the ... paid Is .UOWld.
PENAL TV I
The ISX t.. .-na.tv non-p.rtlclp.tlon paneltv I. eo~tad on the total 0' the tax and Int.r..t ......ad, end not
P.ld ba'or. Janu.rv II, 1996, the 'Ir.t day .ft.r the and of the tax aan4lty perIod.
INTERESTI
Inhr..t Is dwlrged beDlmlng with flr.t d.y of dellnquencv, or nlM (.1 ~th. end ~ OJ day 'rOIl tt.. chit. 0'
de.th, to the d.t. 0' ps~tl Tax.. Which bee... delinquent lM'or. January I, 1'12 b.ar Int.ra.t at the r.t. of
al. (6X) parcent ~r annua calculstad at . d.lly r.ta of .000164. All t.... which bac... delinquent on and sf tar
January I, l.az ..Ill bear Intara.t at a r.t. which ..111 ....ry 'roe c.lendar va.r to caland.r ya.r with that r.t.
~ad by tt.. PI. Dep.rt.ent 0' R....~. The appllcabl. Int.r..t r.ta. for 1'12 through 199' .r'l
V..r Int.r..t R.t. O.llv Int.r..t Factor Year Int.r..t R.t. Oalh Int.r..t Factor
1911 ..X .000SllI 1917 OX .000247
1915 lOX .0004)1 1'11-1991 IIX .000501
I'" IIX .000501 199. .X .DDOZ47
1..5 ISX .0005S6 1995-1994 7X .00019Z
19.. lOX .OODl74 1"5-1997 .. .000247
--Int.ralt Is c.lcul.ted .. 'OUOWSl
INTEREST . BALANCE OF TAlC UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hot lea I..uad .ft.r the t.. bac~a delinquent will re'lect an Int.r..t calculation to fifteen (15) day.
beyond tt.. det. of tt.. ........"t. If p.,.."t .. lade .ftar U. Int.r..t CDIIIpUt.Uon det. shown on the
Hotlc., addltlon.1 Int.r..t .u.t be c.lcul.tad.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
MELVIN E. RICKRODE
Date of Deulh:
OCTOBER 2.1995
No. 21-95-0818
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration ofthc above-captioned estate:
I. Stute whether administration of the estate is complete: 1L- Yes _ No
2. Ifthe answcr is No, state when the personal reprcsentative rcasonably believes that the
ndministration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes .1L No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal reprcsentative state an account infonnally to the parties
in interest? .1L Yes No
d. Copies ofreceipts, releases, joinders and approvals of fonnal or infonnal
accounts may be filed with the Clerk of Orphan's Court and may be
r- .. Jluached to this report.
,-
t ~ I ~,;.
;~. 07/22/97
7 ( ..
t. '-1J
(
o
'D, deL.
Date:
M
l'J
..1
:=1
-.J
Signnture
IRWIN, McKNIGHT & HUGHES
" "
(1'(1:
[C.
c-
p'
'-
.
.:.d::s
uc..:.
Rogcr B. Irwin. ESQuire
Name (please Iype or prinl)
60 West Pomfret Street
Address
Carlisle. PA 17013
Cily, Slale, Zip
(7 \7) 249-2353
Telephone Number
x
Personal Representative
Counsel for Personal Representative
Capacity:
PETITION "'OR PROBATE and GRANT OF LETI ERS
21-95- g I r;j
Eslale of M~:I.vIN f.. RICKRO\J~:
also known as
No.
To:
Reglsler of Wills for the
, Decea.wl. Counly of CUMllf.RI.AND In Ihe
Social Security No. 172-24-7590 CommonwenUh of Pennsylvania
The petition of the undersigned respect full)' represellls thaI:
Your petltloner(s), who Is/are 18 years of age or older an Ihe exeeulrlx
in the last will of the above deeedem, doled APRIl. 2
and codlcil(s) dated
KIMIIERLY A. WOOl) NOW KNOWN AS KIM I.. KUHN
named J
,19.22-
("lIue n:levant circlUmlnm:cs, e.~. renundatlon. death of (ll(Cutor. ttc.)
Decendent was domiciled at death in CUHIIERJ.AND County, Pennsylvania, with
~ Is last faml or principal re Idenee ll! 10 I FAST PINE STREET. MT 1I00.J.Y SPRTNGS
t . '), III r..
(1151 strctl. number an mundpalilY)
Decendem, then 65 years of age, died OCTOBER 2 , 19 1I~
at CARLISLE 1I0SPITAL .
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probale; was not the victim of a killing and WllS never adjudicated
Incompetent:
Decendem at death owned property with estimated values as follows:
(If domiciled in Po.) All personal property
(If not domiciled In Pa.) Personal property In Pennsylvania
(If not domiciled In Po.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: 101 EAST PINE STREET. HT. 1I0LLY
$ 20.000.00
$
$
$ 78.000.00
SPRINGS
WHEREFORE, petitloner(s) respectfully request(s) the probate of the last will and eodlcll(s)
presented herewith and the grant of letters testamentary
(1cstamcOlar)'; admlnlmatlon c.t.a.; admlnlurlllon d.b.n.t.t...)
theron.
,
/ t '"61 d'l,:,'1i:"'l
,/Ci,lI1- (."'Q/ .
~, y' ---/ ".J,
~,,~ ""..., rCf'.'''' -
i
'0_
'6 ~
",g
'00
c:'=
ft'-
':iitt
'll'_
ao
a
in
KIM L.
198 S.
~~;~;:;~97~~
KUIIN
MIDDLESEX ROAD
'7013
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } tl5
COUNTY 01' CUMBERI.AND
S'worn to. or off irl1le.'d II.nd subscribed {
before l1Ie this _.....1.lllh dllY of
,-DCToar. ' J9'.95-
/Ji ( " u-Jlit--l III "-~_J!.!..\
M~RY C. IJ,W S \ \.. /l''JI1Slef KIM I.. KJ!Ill!
/6-&)1/-(/ !"'Y-""f
The petltioner(s) above-named swear(s) or affirm(s) that the statements In the foregoing petition are
true and correct to the best of the knowledge and belief of petltloner(s) and that as personal represen-
tatlve(s) of the abov~ deeedenl petltloner(s) will well and truly administer the estate according to law.
0'"..t)( '"7;--(.,1,,_ en
..'
il
1
....
No. 21-95- ~, g
Estate of
t Deceased
HEININ E. RICKRODE
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW _. NOVEMIlEIl 1 19'1.i.-, In consideration of the petition on
the reverse side hereof. satisfactory proof having bcen presented before me,
IT IS DECREED that the In5lrument(s) dated AI'RH. 2. 1993
deserlbed therein be admitted to probate and filed of record as the last will of Ht:I.VIN E. RICKRODE
and Letters TESTAMENTARY
are hereby granted to KIH I.. KUIIN f1k/a KIMIlER1.V ^ WOOD
<.~I) ICUl-Lj .(.'.-jtUL..) IQi/;\i'/III~JuaU.
I.: r'''lt( ,?>. ~ PJ-ip.LTI;r
/ RC'lislrr of Wills
IRWIN t (HC IGIIT & IIUGIIES
FEES
Probate. Letters, Etc. ......... S 200.00
Shan Certlneates( ).......... S 6 . 00
~~ftlRtQ~'bn ................ S 6 . 00
,1CP S I\.nn
TOTAL _ S 217.00
Flied ...NOVEMBER 1. 1995
ROGER B. IRWIN. ESQUIRE (06282)
ATTORNEY (Sup. C.. 1.0. No.)
60 WEST POHFRET ST.. CARI.ISLE. PA 17013
ADDRESS
(717) 249-2353
PHONE
.<:' _._ c14'
,.it,:} V",.h .-
(ki.L..c)~ ~6~ ;Lu- /J.:'o'~ 7'1" '1G
I
;"J
j.! ~
uu
CALLED ATTORNEV NQVEBMER 2. 1995
last Bill aub Q}~$taut~ttt
I, MELVIN E. RICKR~OE, of the ~orough of Haunt Holly
Springs, Cumberland County, Pennsylvania, declare this instrument
to be my last will and testament, hereby expressly revoking all
wills and cod1clls heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral
and administrative expenses as soon as may be done conveniently
after my decease.
2. I authorize and empower my executrix to sell any realty
owned by me at my death, at either pUblic or private sale, and to
give good and suffi c ient deed s therefor, in fee s impl e, as I
could do if 1 iv ing.
3. I devise and bequeath all of my estate of every nature
and wherever situate to three of my children, Robert Rickrode,
Randall Rickrode and Kimberly A. Wood, share and share alike, the
child or children of any deceased child taking the share their
parent would have taken if living.
4. I nominate and appoint Kimberly A. Wood to be the
executrix of this my last will and testament; she is to serve as
such without bond. Should she die before my death, renounce or
refuse to serve for any reason, or die leaving any of my estate
unadministered, I nominate and appoint Randall Rickrode, as
substitute executor, also to serve as such without bond, with the
~WLEOGEHENT ~NO AFFIDAVIT
WE, HELVIN E. RICKROOE, UETll A. HORRIS0N and KA1HLEEN H.
KENNEY, the testator and witnesses respectively, whose names
are signed to the foreyoiny instJ'ument, being first duly sworn,
do hereby declare to the undersigned authority that the
testator siyned and executed the instrument as his Last Will
and that he had signed willingly, and that he executed it as his
free and voluntary act for the purpose herein expressed, and
that each of the witnesses, in the presence and hearing of
the testator, signed the Will as a witness and that to
the best of their knowledge the testator was at that time
eighteen years of age or older, of sound mind and under no
constraint or undue influence.
COHMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
.L/1.tL oF: /ec~LvL
MELVIN E. RICKROOE
.i34~'~~~.
'~~n~.~
KA HLEEII M. EN~-
ss.
Subscribed, sworn to and acknow1 edged before me by
HELVIN E. RICKRDOE, testator, and subscribed and sworn to
before me by BETlI A. MORRISON and KATHLEEN H. KENNEY,
witnesses, this ~~. day of ~er, 1991.
'3 ~'--
'"...,r..1I[~n1
~ . "~n.I.w.1lIY NlIIo
:wri'iim>;r,e:ml:
M;r..,"''''.IJoll fi1;liMCXl.3. 1
,t;~i\w7,r:c'i\r\k'liYWll" ~
. 'os
D AA082460 COMMONWEALTH OF PENNSYLVANIA
NO, DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.IL
.k
IlV.IIU..I....'
RECEIVEO FROM:
i
ACN
ASSESSMENT r;t
CONTROL 1;,1
NUMBER
AMOUNT
IRWIN ROGER B ESQ
60 W POMFRET ST
101
.::),000.00
CARLISLE, PA 17013
- fOlD HUI 'DIP Hf"
ESTATE INFORMATION,
f:'I FILE NUM8ER
~ e1-1'i''i':5-0S18
f:'I NAME Of DECEDENT (IASTI
~ RICKRODE MELVIN E
II DATE Of PAYMENT
m POSTMARK 0 E
COUNTY oo-t
SSN 17e-e4-7:5'i'0
(fIRSTI 1M II
DATE Of DEATH
REMARKS
m TOTAL AMOUNT PAID .:5 . 000 . 00
" SK
RECEIVED B;J J.~'I .. ( . /(./ /. !.J ~ ' './
~NA1URf, "
MARY C. LEWIS '~.< .f. I
REGISTER OF WILLS
IRWIN MCKNIGHT & HUGHES
SEAL
CHECK" 100:5'i'
REGISTER OF WILLS
..---- --- - - _. - -.-- --- - --_. - - --- -~ -' --- -- ---- - ------ -- -- -.......-
,,#~. .
.~
I
"
.
,
:
-- . .-,,-..-
,
--.-..-..-. ..---..-..d I~ _........ .,:.
,
\
,
~ -. ... ...
- ._-,.".,---~ -- --,_., ~-_. -. -.---
. ___ ".., .__._ _... .._. _'_. __ _'_9 __+ ._. __+ --. -- ._- ..---
,
fl:':..:'....;:..;.'~. /^?,....O.'1\'..1.'.":2".{:9'i.:8.;'}2:~:.....c......O.,MM.~t4WEALTH,OF...' PENNSYLVAN.IA.,..
NO. 1"\1'\ " .; .. . 'I .; .:' :,"IlIMIlTMINT 0' RMNUI . . ;
" ,. '.' , .. ,_,', '-,t_ ,_. ,.;..,. ,oJ' '0___ . .,",;".' ",,' .' ..'.. .- '.....,
,;";;",;"",,, i' '" ';O"ICIA~ RECIIPT'. PINNSYLVANIA INHIRITANCIAND ESTATITAX
.,~o_
.~
RECEIVED FROM:
t3
ACN
ASSESSMENT r;I
CONTROL 1;,1
NUMBER
AMOUNT
IRWIN ROGER B ESa
bO W POMFRET ST
101
$ec.~:)
CARLISLE, PA 17013
'010 "ft, -
ESTATE INFORMATION,
f:'I filE NUM8ER
~ 21-1995-0018
f:'I NAME Of DECEDENT (lAST)
~ RICKRODE MELVIN E
II DATE OF PAYMENT
m POSTMARK
COUNTY
SSN 172-2'+-7590
(FIRST) (Mil
CUMBERLAND
DATE Of DEATH
REMARKS
m TOTAL AMOUNT PAID
"82.25
REGISTER OF WILLS
PB
(/JJ /1 .'-1'
RECEIVED BY 'IU/~-:_ C. .XJ<A..L.:.V,I"./..&
/' 'Z.l{thv ,dl'r:t-
MARY c. LEWIS .
REGISTER OF WILLS
IRWIN MCKNIGHT & HUGHES AlTYS
SEAL
CHECK" IOb76
+--.- _.~ --- --., -- ---~ -- - ;&~ --.:-- -. - -..-
I
".-
.
,
,
-- .
-~
.
--.-.-....--.
...--....N.~_ _.
"'1::.
\
I.'J (<"/ ' (
FOR OATES OF DEATH AFtER IZ/31191 CHECK HERE
IF ASPOUSAl D
Cn[{)If IS CLAIMEn
FILE NUMBER
D
E
C
E
o
E
N
T
INHERITANCE TAX RETURN
RESIDENT OECEDENT
(TO SE FILED IN OUPLICATE
WITH REGISTER OF WILLS COUNTYCOOE
DECEDENT'S NAME (LAST. flnST, AND MIDDLE INITIAL) DECEDEHT'S COMPLETE ADDRESS
Rickrode Melvin E 101 East Pine Stroet
SOCIALSECURITYNUMOER OAnOFDEATH OATEOFDIRHt Mt. Holly Springs I PA
172-24-7590 10/02/1995 09/11/1930
17065
REV. 1600 EX . C'I-I41
cAB
H P L
E PO
eRe
K 0 K
P S
co"'~mr.~~'1l\\'lfFP.ft.Jt!il~~'NI'
HAARISR6~t.~"8'0601
21-95-0818
YEAR
HUMDEA
County
(IF APPLICABLE) SURVIYINQ SPOUSE'S NAME lLAST,FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
AMOUNT RECEIVED lSEE INSTRUCTlONSI
0,00
C P
o 0
~ ~
~ ~
- T
2. Supplemental Relurn
4.. Future Inlerest Compromise
Itor dates of death aher 12-12-B2)
[]] 6. Decedent Died TestGt8 D 7. Oecedent Maintained a Living Trust
(Attach co o( Will) (Attach a co of Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Remainder Allum
(for dales of death prior to 12-13-82)
Federal Estale Tax Roturn Required
Tolal Number 01 Safe Deposit Boxes
X 1. Original Return
4. Limited Estate
05.
1 B.
COMPLEtE MAILING ADORESS
IRWIN, McKNIGHT & HUGHES
60 West Pomfret Street
Carlisle PA 17013
78,000,00
None
Nono
Nono
22,920,22
None
None
N......E
Ro er B, Irwin
TELEPHONE NUMBER
717-249-2353
1. Real Estate (Schedula Al 1
2. Stocks and Bonds (Schedula BI (2)
3. Closely Held StocklPannarship InlarastlSchedule C) (3)
4, Mortgages and Notas ReceiyablalSchedule D) (4)
5. Cash. Bank Oeposits & Miscellaneous Personal Proparty (Sch. E) (5)
6. Jolnlly Ownad Property (Schadule F) (6)
7. Transfers (Schadule G) (Schadula L) (7)
B. Total Gross Assets lIotal Lines 1-7)
9. Funeral Expenses. Administrative Costs, Miscellaneous
Expenses (Schedule H)
10. DeblS. Mortgage Llabllilies. Liens (ScheduleU
", Total Daductions lIotal Lines 9 & 10)
12. Net Value 01 Estate (Llna B minus Line 11)
13. Charitabla and Governmental BequeslS (Schedule J)
14. Net Value Subleclto Tax (Line 12 minus Llna 13)
15. Spousal Transfers (for dales 01 death ahar 6-30-94)
soe Instructions for Applicable Percentage on page 2,
(Include values from Schedule K or Schedule M.)
1&. Amount Dr line 14 taKable at 6'/, rato
(Include values from Schedule K or Schedule M,)
17. Amount of line 14 taKable at 15'/, rate
(Include values from Schedule K or schodule M.)
lB. Principal tax due (Add tax from Llna 15. 16 and 17.)
19. CredilslSp Poverty Prior Payments Discount Inlerest
0,00. 5,000,00 . 263,16 0,00
ZD. "Line 191s grealer than Line lB. enler the dilleranca on Line 2D, This Is the OVERPAYMENT.
~ 0 I Check here if you ar. reque.tlng _ refund of your overpayment.j
21. If L1no 181s greale, than Line 19. enler tho diNerenee on Line 21. This Is the TAX DUE.
A. Enter the lnlerest on the balance due on Line 21A.
B. Enter the lotal 01 Line 21 and 21A on Line 21B. This is the BALANCE DUE.
Make Check Pa able to: Re liter 01 Will.. A ent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
.rpenalt.so pe''JI''f. dOC rei I .v....rnlnedl s,ell.Yn, nc ng.tcomPAnyngsc edu...ndsl.l.rnenll,. 101 e .10 my now g" ~I. .Istlue,
tOH"t and compl.le. deel... thll.1I ,..le.l.l. h.. c..n 'eported '1lrue ~r...1 ~ltLle. Decl.,.lIon of prop're, olh.r lhln (ho parlaNI '.pr....nt.Uv.l. ~Md on .11 Information of
which prep'"' hu eny knowledge.
R
E
C
A
P
I
T
U
L
A
T
o
N
(B)
100,920,22
(9)
8,824.58
(10)
3,005.52
(11)
(12)
(13)
(14)
11,830,10
89,090,12
Nono
89,090,12
(15)
0.00 X
=
0.00
(16)
89,090,12 X .06 =
5 ,3/.5,/11
~
(17)
0.00X.15=
0,00
C
o
M
P
U
T
A
T
o
N
(IB)
5,345,41
(19)
(20)
5,263,16
0,00
(21)
(2110)
(21B)
82,25
0,00
82,25
SIONATURE OF PERSON RESPONSIOLEFOR FlLINO RETURN Kim L, Kl:.hn
~. y ~/"'- ~~.M~.f~~.~l~?}jbi.j.~!'-~~..._.._...............-
IRWIN, McKNICHT & HUCHES
60 Wost Pomfrot Stroet
cari"i,ji~.. . pi; . .i7iiij............................. -...
DAtE
(,1/.~..., /9 (p
DAtE
"!U(f4
Form 1500 (Rev, 7-9.)
lo'm IOllwlF. onty CPS1.1.mt, Inc.
Act #48 of 1994 provides for the reducllon of the tax rates Imposed on the net value oltranslers to or lor
the use 01 the spouse. The rates as prescribed by the statute will be:
e3% (.03) will be applicable lor estates 01 decedents dying on or aller 7/1/94 and belore 1/1/96
e2% (,02) will be applicable lor estates 01 decedents dying on or aller 1/1/96 and belore 1/1/97
el% (.01) will be applicable lor estates 01 decedents dying on or aller 1/1/97 and belore 1/1/98
eSpousaltranslers occurring on or aller 1/1/98 will be exemptlrom Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
SY PLACING A MARK (Xl IN THE APPROPRIATE SLOCKS.
YES NO
1. Did decedent make a transfer and:
.. ,etalnthe use or Income of the propertytransf.rred,. ., . .. . . . . . .. . .. . . . .. . . . . . . . . . . . . . . .
x
b. ,etaln the right to designate who shall us. the property lran!lened or Its Income, . . . . . . . . . , . . . . . . . . . . .
x
c. retain a reversionary Interest: or . . . . . . .. . .. .. . . . .. . .. .. .., . . .. . . . . . . ., . . . . . . . .
x
X
d. receive the promise 'or life ot either payments, benelitsorcare? . . .. .. .., . . .,. . . . . . . . . . . . . . . .
2. If death occurred on or belare December 12. '982. did decedent within two years preceding death
transfer property without receiving adequate consideration? If death occurred after December 12.
1982. did decedenllranster property within one year 01 death withoUI receiving adequale
conskleralion? . . . . . , . . , . . . . . , . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . , . . , . . , . . . .
X
3. Old decedenl own an 'In lrusl for' bank accounl al his or her death? . . . , . , . . , , , , . . . . . . , , , , . . , . , . .
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.
a !~
."
-:-.
o
N
'" ..:(
:~ (l.
~
~.
0=::
o
Cj
,
, ) -:,,}
;~I '.i)
t\lo.:
a:
r-
N
~
-,.
.Q
'. t:
~~
UU
~
Fafm 1500 (A.v.'-94)
C0P1110hl (c) '"4 101m aoltw." only CPsYltelM.lnc.
REV.. 1501 EX. (Z.17)
SCHEDULE E
CASH. BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
co"r~~wm,WbYANIA
ESTATE OF
Plene Plint 0' T .
FILE NUMBER
21-95-0818
10/02/1995
Melvin E Rickrode ssg 172-24.7590
(All '00
ITEM
NUMBER
1
5
6
7
8
1 9
II
I 10
I
'I
.
.
I
I
I
; I
II
,I
oln -owned wllh RI hI 01 S..rvlvollhl mu.'''' dlaclooed on Schedulo F)
VAlUE AT DATE
OF DEATH
15.50
DESCRIPTION
2
AARP, pTn~ium refund
Aetna Life Insurance
Compsny, AMP Incorporsted
Pension chsck for October
1995
458,75
3
American Travelers Life,
premium refund
31.50
4
1989 Ford Bronco II XLT
wlac, pb, ps, 4-speed,
96,911 Miles
4,200,00
Erie Insurence Group,
premium refund
226.00
Orkin Pest Control,
overpeyment refund
212,25
Pioner Life, policy refund
PNC Bank, N,A" checking
ecct. #5140404536 (including
interest)
79.80
7,849,87
Proceeds of public sale held
12/02/95
9,049,55
Social Secur1ty, September
1995 benefit
797.00
$ 22 920,22
TOTAL lAlla ontor on IIno 5. Roco ~ulation)
IAttach Idd~lonol8 112- . 11. .ho.ts d mo'OSpl" Is ,,"dod.)
CopyJtoht Ie) tn. 101m IOflw.'1 onty CP5YI'lmt,lnc.
Form 1500 Schedule E (R.." Z.17)
. -.... - ....-. .~, -....
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
REV. '''1 EX . (7.18)
courNmf1m{\,g~ANIA
ESTATE OF
Melvin
ITEM
NUMBER
A,
Pl.... Print or T .
FILE NUMBER
21-95.0818
E Rick..,ode SS
172.24-7590
10 02 1995
DESCRIPTION
AMOUNT
1
FLln.,al Exp.n"11
Gibson-Hollinger
Home
Funeral
1,689,10
B, Admlnlal..U.o COIIo. K1m L. Kuhn
1, P,rsonal R'pr.s.ntatlve CanmissJans 0.00
Social Soeurlty Numbor 01 Porsonal Rop,osontoU.o,
Voa, Convnlsslons paid IIAIVED
2. Attorney FilS Irwin, McKnight & Hughes 5,000,00
3. Farrily Exomption 0,00
Claimant NONE Rotollonshlp
Address at Claimant 81 decedent'. death
Street Address
City Stole Zip Cod.
4, Probate Fits Cumbo Co, Register of 11111s 217,00
c.
1
MlleonanlOul ExponlOlI
Steven II. Barrett Real
Estate, appraisal fee
250,00
2
Cumberland Law Journal
estate notice publication
40,00
3
Erie Ins, Group, ma1ntain
decedent's homeowner policy
484,00
4
Notary Public feas
8,00
5
Patricia A, Rosendale, CPA,
1995 personal 1ncome tax
prep.
20,00
(see continuation schedule attached)
Total of Continuation SchoduleCsl
1 116,1.8
TOTAL (Also .nt.r on line 9. R'capitullt~n)
UI moro Ipleo II noodad.lnlort addltlonallhootl 01 limo Ilzo.)
Copyrlghl (c) '194 'orm soflw". only CPS.,.tem.,Inc:,
S 8 824,58
Form 1500 Schtdul. H(RrI, '.a8)
Estate of: Melvin E Rickrode SSO 172.24.7590 10/02/1995
CONTINUATION SCHEDULE
Continustion of Schodule H-C
ITEM
{}
DESCRIPTION
AMOUNT
6 Patricia A, RDsondale, CPA, 100.00
fiduciary income tax prep.
7 Register of Wills, short 6.00
certificates
8 Register of Wills, filing 25.00
fee
9 The Sentinel - estate notice 65.48
publication
10 Spahr's Antiquss-Auctions, 140.00
appraisal fee
11 1% realty transfer tax 780.00
--.----------
1,116.48
last Bill aub QJ~$tant~ttt
I, IIELVIN E. RICKROOE, of the Ilorough of Hount Holly
Springs, Cumberland Cuunty, Pennsylvania, declare this instrument
to be my last will and testament, hereby expressly revoking all
wills and codicils heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral
and administrative expenses as soon as may be done conveniently
after my decease.
2. I authorize and empower my executrix to sell any realty
owned by me at my death, at either public or private sale, and to
give good and sufficient deeds therefor, in fee simple, as I
could do if living.
3. I devise and bequeath all of my estate of every nature
and wherever situate to three of my children, Robert Rickrode,
Randall Rickrode and Kimberly A. Wood, share and share alike, the
child Dr children of any deceased child taking the share their
parent would have taken if living.
4. I nominate and appoint Kimberly A. Wood to be the
executrix of this my last will and testament; she is to serve as
such without bond. Should she die before my death, renounce or
refuse to serve for any reason, or die leaving any of my estate
unadministered, I nominate and appoint Randall Rickrode, as
substitute executor, also to serve as such without bond, with the
APPRAISAL OF
THE PROPERTY LOCATED AT
101 East Plno Stroot
Mt, Holly SpTlngs, PA 17065
AS OF
Octobor 2,1995000
FOR
ATTORNEV ROGER IRWltl
60 WoSI pomlrel Strool
Corllslo, PA 17013
OY
STEVEN W. BARRETT REAL ESTATE
124 N. Honovor Slrool
Carllslo, PA 17013
..-..-,.... .....,
,
......
Stoven W, Borroll Reol Estoto
124 N.ltanovor SUool
Carlls'o, PA 170\3
(717) 243,6646
OClobor 26, \005
AIIornoy Rogor Irwin
60 Wesl Pomlral Slro.1
C.rllsle, PA \7013
RE:
Pro pony .
\0\ E.sl Plno Slrool
MI. Hally Springs, PA 17055
Molvln RICK RODE esl.l.
OS.0766
Borrower.
Fllo No.'
D.ar Sir or Mod.m:
In occord.nc. wllh your r.qu.sl, I h.v. p.ISonolly In.pscl.d and prop. rod an appral.al
rapon ollho roal propony local.d al:
\0\ Ea.1 Plno Slro.l, MI. Hally Spring., PA
Tha purpo.. ollhl. appral.all.lo o.lImal.lh. markel valu. ollh. prop.rty d..crlb.d
In Ih. body ollhl. appraisal r.pon.
Enclo..d, pl.a..llnd Ih. .ppralsal r.pon which d..crlb.s c.naln dala galn.r.d during
Iho Inv..llgallon ollh. prop.ny. Tho m.lhod. 01 approach and r.asonlng In Ih.
v.luallon ollha various phyalcal and .conomle laclors ollha .ub/acl plOp any are
conlaln.d In Ihls report.
An Insp.ellon ollh. prop.r1Y and a aludy 01 parllnanll.elolS, Including valuallon
Ir.nd. and an analysis 01 n.lghborhood dala, I.ad. Iho apprals.r 10 Ih. conclusion Ihal
Iho m.,k.1 valuo, a. 01 OClobar 2,1995000,1. :
$70,000
Tho opinion 01 v.lu. expr....d In Ihl. r.porlls conllngont upon Iho Llmlllng
Condlllon. olloch.d 10 Ihl. roporl.
II has b..n a pl.asurolo o"ISI you: III may b. ollurlh.r s.rvleo 10 you In Iho IuIUIO,
ploaso lal 100 know.
Ro.pocllully.ubmlllod,
Slovon W. Barroll Roal E.loIO
(>""1- ,n.. . -1~ 41'-"
DIANE GILL
PA Corllllcallon CRL.001579.L
1Ito.'fI'..".,,,,,II~lf\fII'1)mHI'
C.Utl'
OC,.01u:.
17Q6~
PJnD.,lv Oue,lollon UNIFORM RESIDENTIAL APPRAISAL REPOAT FU. "0.
~1~_~lty~ddl!!!-~_101_ Baot f1.n'iL5tnet [,ry Ht, Holly Spdngs '>!IIt U, lllCll~t
_!~I~~!!~~~!~~~poocLaoo'" 34::.l'.__Ptlge 622; Dorough Cll~nry Cwnborl.nd
,AIIIIIDI'.PIlUI!to 23-32-2336-;1:67 'n"ftl! 95/961u '"n , B89.,l~ SPuI'IA,!!~I...,.nl!
i fl~;;~~;I' ;';~-;-.-~,~:'- - -. - - rlll""1 0*."U..1 V' n- - ""- - llu ,~,~I O..n", ,,","1
P'llPU!vIIl',II'IIIlII,n' I ..I fit 5''''11'' I iIIlU''''1'' P,COUt I~l>t PIJ!) (llrd"""",,m ""JI1'V' 0'-',1 "0"
~'!!.'9~~!.~~~~ ~~OJIt!Jj~",! n DOrough_ ot Ht.. lIo11y Springs l,lapll,I"."U 32.233ti (,nM IlIfl 0126.00
!"' '!"~! ~ Na _ O"~ 01 Ji"! tie !lntl1p"'!" ~"~, ,...n"nl 01 l<l'~ t""in:(n",'no~110 fit Il..d Il, 1I.'tl Ne
~!n'G!!~~'!n!___ ^tto~.Y.:Rog'I:',_l~1.n. Add'UI 60 Weat PoJnfnt St., Carlisle. PA 11013
AO(lJalltf DtANE GILLIS W BARRETT A~S'nt 126 North lI.nover St Carllnle b& 11013
lOUhOIl r- Ule.1I ~'Sllbutt!'" ~ AIIIII i."."'. 11I1...1 IJ~ll'''..'''l..al:'.1 i 'm..tl..d....... i l.~.~.cU.,.
8~~IIIP I-- owtln'- 1s,a'- I Un~,r1~' ioc_u,"c, \'10001 lyr'l IOr,"""1y 70 I ~"U'tIUIy [-.111h'"
aID'IIIIIRII' RllHl SlJll" _ SlOW , ~AJo.nu ~. 40 lelll Ne\of j 1",1'l,'" 2 1 t xlln~lO~m
PIOPUtyYlluU t: InClU51no SIIDlI D,CMlng I ~hro'n1 159 _ tI;~.. ~OQ. i 1J~'l' "'Il.ty 2 IlJ flelS1.deotial
O.mlllllluppt, ~ $11011';' 11I1lI'.IIC' O,"tuPll"l ~.!JVltlMIO!l'" .__lpl'~um,njnlL___l CO"'''''lt,,1 6 ,',
1J".,!II\tl.m. Und'I:tIM) lit :te,.,OI IOwIIllll"OI IVlf.nll""!' 1S 1S i Var!/lnd 20
N.II:ft.U...I..llclllum...1II...IIII...I'.......,11.II..I...lI1UIIICI.,.
NI"lIllOllIOOd bo<lll""II.nHlllrlCllIlIlltI eounc1ed on thenot'th by Intent_te 81, on the south by _~IM
I ~Q\Ultn'-,._Q"~h.*.ut..by.l\oute.74 _and ~m thewctot bY Mountain P,oad. - .-
'''loll IIIIt .",,, 111I mllUIIMlty 01 IU p'tlptWII In 'II' ""llItIIllllllOd IPIOII"'"1'1 10 tlll~~"'.nl '"d .",.M;II ''''O'''Y""nl tl.tJjloly, .ppall 10 m.n", ..e I
I" _1'tl.ftL.r.J1Q-."dv.n.~t.ctoZ;JI_to .aftect, marketabUlty_ of_"ubject.--. OJ.veue ,Dtable.~lo~nt:. and
~ _11_a\1PP9~~og.~nltl~o_.~8_~ith1.n eaay,walklpgor_ahot't.drivlngdiatance. S"S~ 3240 .-
I ~"'-='..~:::::'~~"-:::'::::==:::~::::"-_=""- ,.'
Ill!
;v 1 '0''''"'
""
- - --- ~ --... -. _.~----- ~...
LlIt..l eDtldl'lOIIl If! lh. IlIblfU n'lfhtlOlllDOd (!nellldIIlO III~poll ro. Ih. .!low' el)lltlllllonl IHt.d 10 t'\. IIIh~ of plOptlfy W"II". 'Uft,n~IlIlPfJlY, Jft" "'"11111I0 III'"
.. IIICll IS uta Oil compftllfV. SlIOPlIII" 101 au In I~. nlo~boII'lDO~. dllClIIlI'O'l 01 Ir. ~1'1I't~t. 01 1.111 ,nd MAntln; (onUlliQIIl, .Ie I
frOpe{~Y..J.lep _J:_'~ofdILllrnl. KLS_ stat htlt;lJ.~ aho'f 4.8_ 'teady . JlV)den te _ lnt; rQ"al!!l.Jn Pl=oportY ..valu8s .,,'
ov.~_pa't---Ylln~_JJt!'JO.g._IJUn:)c..t!flg_ t.~ _ot__BO:J,OO_d,yo_!n. arlla ahowllI_a .good_ "a1anC:tlI__of_ supply_
"mL~nd--l-r.t!_"'l)..a_.n(.'-':,1.mmctng_l;ont;es,,-100G, .rg_Jleed~ 1n ne1.ghbo~hood. -..----. -_.-~--,----_.
--,-------------~---~---_.~ - .-..-
---------------------_._.._--_._--~.--~_...-
_ -------._- ------.. -- -.---- -----.-. --
, 'rtllClII1,rm'llu '" 'UOI III 'OplICltl!'l"II lh, f.w.IoPlI/bll,IW In eontrOl 01 1~'IUm,OoJjftm' Auotl,loOlI (HOAI1 L_J 'I'.. t_ J~o
V /.DprOllm.I, Iollll'lllmetl 01lln'I5 In Ifl, .1lD!lCl IIIOI.el Na_____ 1,;1\10..",,1.1011I nume,' Olllfllllol U"l'l !~'llIbl.eIP'ol'tl tfan__,._ -----"-
Ouellet tommOIl ,I,m.nll .n. IICfUbonAII.Cl!I!IU. He
0l/ll'IltlO/l5 Ll'L..tIl,~_JII4e,~3_flC~e______ -~--------'---r--:--'-r"'- 10l'lO~lIplly ~",l. ----.. _.---~--_...
5'"A'U .j3..I9~_. ___Colnulol L-J'I'II t'lJNO Sill "1'YPi<:"Ltor~.~."_______
IPtCltle ror.l"' claUII,uboll ,nf u.ellpllon -.B~ Reaident,ial zoning l~lP' I~~,~l,., ~--., "------.-'---
lonlnleOmplll"U [il1'Iil 0 t.;lltloncor:,o;;;;' I~~-":;':~'.;"''''-. r:J il1'cVfJ NO~~'fO -- 011'"';' ~equ.t.
~Rh.ll&b.!!.'1!.~!.~l'~!!!!!~-.!!!Lf.:lQ~~!J!.:.!!!!!!'J._--------~, v... _~:y,r:~g8!.__,....__________,.._
t ~::ll~~~ j":"_ 0,"" ~~;:,~:,:~'''''~~:O:''__== iP:IiC P~""" :;;::::i:~;~:::.~!:~:~~~lc;t~;==-:::
WllU x 511$1'11"111 SQng;,.,"~_~- x HI,IAfiptcl.lflOO~HIZIIdA(.. [i]VIt DND
5aNllr,Uwt' x 5111111111111 _M_IiIt}V:a.~~___~ x f(I,IAlOf' "i______. _"'POll' _~/_laOHL_.
.~!~!,I ____ ~:!Y___Hontt_._.____._ __ __n H~!ol~~~~_~~2Q3~~._OOQ,.p_____
CO'I'lm.nll lI~plllnl UVIIU 1I..,.,.nll, ,IIClo.ehm.nll. Itltel1l UUllmenll. tll~' 'JUI, 111,;,1 or '11" noneOnllllll'llr; ron.~; lilt, lie I ..1h8!r:@'_l!Z;llLnQ
.!pp~~n!__~~yl!!:~'e_!HI![I_~t~f_,enc;;a::Q"t;:~I1!-a__oZ;__Q_t.her.:_a,dY8!r~lI. eond1tlo"~ L-... . _" -____ -,~,.. -------
fOUIIOATIOtt
SI'll h1l9Jlf1._
CI.IIII fillln NQne__
Dmmlnl r",u
Slimp PII"'P _tl'90o
O.m~nUl . tlO!1e Oba!
S.n'.m.nl lIqpe Obll..
InlUlll'On None Obs.
_ !J_'!l~tt_I!".l_ _'!.!~,_f!.~. ~'~I~Il'I!
BlSflJfPlT INSUlAIIO"
",u54 fl , ?34 "~l --- ..~
\ f,n'I~'O ..,0" C"I.n9
CI>llnO Ila Wll1l ._-" --- ..
Wlill tla. "001 ,
11001 .a Non.
n~lII" [~I!y 'eo ,- Un'"o'll'
GlIURAl O[5CAIPtI0~ EXTERIOR OlSCRIPTIO~
Pjo olUlIl(l __1__._ ._ 'oondlllon _st;,Qn~_ ._..
~o 01 SIOlllt ._ 2 __~" _. (lIUltll W.1I1 Aluminum
11~.(O'IfAnl pet,~hec;l_ RooIS~llm .lJs.~t,k
(OUI;~ISfyl'l ~~_$.t9ry. aullUl '" OwnUlI. Alum1nurq
~ hlll1~;tPlcPtlltd J:x,ht!ng. WlnOll'/ll1rPl D9ubl'Lnu~9
~ Ag.IYlII 190J~.ra* SlolmlScrunl .E~hting_
I U!,eU,IA'IYIII 15-20 M.nlllacllllldltouu tlo
i ~!!!.... -.!~!!..-- lMn,_ -11.!.~~'_ -~~~~_. .- ~~'!..
_!!!!.m.nl. .__._____ .___ _ ___._.__.-_. _____
, J.!~~jL~ ____~ __ ..__H).__. ______. "..__1__ 1-_ ...-.-
I J'~'11 _ _.__._n_ ____.~ ______ -,- .-.----- ..--
"
;
.
I
"
,
.
T
.
__!. ~~I~L
.~~~ry
OlroU
__~I!!!_Lf!.. .
__ __ 1__
~34 ,_
?~4 _
1
.,3
1 -i6B"!IOII;;,-i,ti~1 O~o;'l'~~~ ,1,1;1.
CAflSIOAAG(
",,, 1~'1
Gill;'
AtlUH4
-flnllhu~;';;.-o"a;.c_;;;;;.~;.
6 Rooml: 3 8ed100"'UI: 1 IIlth!l),
IIIURIOR ~IIUI.IIICondll'OIl t~[Alj!tCl IUIClI(N lOUIP AllIC AI,Illtllll!io
ftoo,. ._.W9~LVlIlY~__ 1ro' Om" n.llI;uatllr I~ No", fl[',' I fn'p/U'III'
Willi ~~~.~~~~L~~_a,1) fll,l __PH... R,~o.lOw.n cl 51"" r;1 P"O _
1IIml11nlln .__~99d_n.._.__. ~~I'I.~'lIon~'l!e.~"g~ O,IIllJUI ~ Olop51'" n",_~ O"l
8"1'111001 __.V~~y~___.,_,_ COO~INa OllllfllllUI i 5e'N. W 1'0!l1l
,..hW."."'_~~n.l/~l..~er Coo,,,, _Na__, I.",,,. x 01"" L!!, '\ "N'
DouI. Wood Olhll ._N!I. .-~__ '.lLttOflll~' 'tUIU l- I'cut
Fair/Av;-r;~;--i::"ondi:t'i~ COlldllll111 Na wm,"0rvtl ',nll~U Stn, Room
AdlIlhllntllUlllru ('Pfelll UIIOV ,lIlel'lIl Il.ml. "'I: ._Front.p.or:ch,-.rea~--st.C)nge t'oom~ 1955 B x 50. rno~Ue
add1t~Q..Il~_10_z:~~~~_J,9~1_~Bno_y..tEt~_~.Dt .Ytlllt'.. (non!n~~__t~ appnher).
i COlld'IItIII 01 1111 Implow,m.IIII, dlPIICI'llon (pllyllc.I, IlIlIlUn,', .nd tall1l1111. II~"" IIU~U. ~UI:ltt ~, tOnIUu(MII. 1''I'O~'''~l'.dHonl, lie
: .~ov~nt:!I...!~LJ~_~..~~/.'!Etrag~ c,;mdltion. Haln hOUDO ha~ knob and tube widrig; no h..t.
~ ~,!!LQ~"_~~.!!J?~~.a:9~-"_ __... __._ - . -
1
~R
~'
f.::
IX
lulUl1
Otlllh4
8u'Uln
2
Cllporl
01i'o'f111~
'3JBt~
with
1n
AllvlIU ,lIwH\IIl,.,lIIll1 COlldLI'on. t.Uttl n, bul 1101 11f",l'4 Il/ IIUII~OOI '1111111, lCIIC 1~~lll"tll, I1C I ~Inl"t ." I~' ,m~Ill.,on'''ll. un III. H' or ,n It.,
Imml~,.l' vlcllllty 01 Ih, lubt'" plOptlty; No .d~~rao envit'onmental eon;ditiona are apparent/diaelolled,
.
r,""u.tfIV",'UII
uell
'IGIIGIJ
.......h ~.;'In-. r-__tnl~_"1 ;1)<JI~.'l <;1'/
Io....l.tul"..,ll4il.UJ
Summary Appraisal Repo" em.
Vlh.IUnn hellon UNIFORM RESIDENTIAL APPRAISAL REPORT Fl!. No. 16
11~111,I"'lItl\IIlVAI1I1 .s 20.000 I Cn"''''lnll O~ Coli "'~orclt~ Uijtll It, 10.ltl 01 toll lilli""
,,,'.,,,,, "''"""'','''"'' "wn' ,.""VI."" 'I .., ."" ".... '00: ,","'''''''' ." ". n" " '" ,.,., ,-,
S n....lllft' l,B6B lI,nol 40,00.S 14,720 IINn.!U r,ml,n,"; "onomlc I'" 01 tn, prOPfI~1 COlt nQW
t Uaocrl'I:nt 73454 flOl 9.00. 0.406 from Hanhall swift Valuation ServicQ
I'occhol/HolJl1o _' 2:>>,000 JI.nOboo"-_ ,nd loell_coot. .nalyo1ll1. lAnd
r lllt.t",f,'pnll 320hllU 15.00 4,BOO. vduo trom Harket.DltA.Corrparhon._
, h,.,1Iln"'11IICUI1M. .s 112,926 Deprechtion band on age lite obeerved
r Inl 32,8' P~,II(jI 6.6"ulltl'(l!','1 I,IUftjl condition and Harket Data 1u111yah.
i OU'ffl'1lO1l 31,00Q 5.0001 .S 42,000 EDtimated.f\ezNllning Ec::onQmic:: Life 30 to
On"c""''''vtl)II'''pl~.",.~lI .S 10.926 35 1'981'0._
".,I.V.lI....Il'I.'.lmplC'...."'."" .1 ..2,500..
UIOtUIIDVAlUlnCDI1A'I'JlOACH,. .S 2
III'" I ~U8!I~~___ --I _ .[OU~ARASll "'0 _1_ COUPARAlt( '-0 ? ' (OllPAII,l.lIll'-O l
101 lellt Pine Street 336 Zion Road 430 Chutnut Street III Chestnut Street
:::~:~'lI~:~!,t~l~lt.Y_4IP~lngl-- .~-;-~~;;~..-J' " ., , " ~~~.J~~~Y_ISPd~9' __ ~;:..\:~~~s~r1ng.
......"" I" _, H.. _____, 1 [,_,.78.000 __ . [_.__eB.~oo' .-,' [_n.~oo
PfIC;~.Dt~11W A.u 1 .__41.76 II: 100___'- 40,231/, ':LB6_.__~_ S___ __GB.P3r/~ '~..'3__ Lun. 45.36 rl 10..00___
;:::,,::: !~'''! InopectIo. ~~.~=~~o. Recorda :~~:~:~:~ . ";:~~~._ -1 ~~~=~~.. ""COrda
v:~~~ ;~:~~l::T' - ._-Plli~9-'!__ N~:~:'!~~~: ~Il''':.~'~-''l -cc-~~~:I;;i~ ---;-! t 11~;~"~6ol'N~~~:A1;~i:.- - ~!! I '~'.~'l -
CO/lClII.~!~_. _____ POH l;!1_+ __ ..,. POI1_13L__;. P. __. ."'IDotf.68__,.-
P"!~I~'~"." 10/18/U,_ B/'J/P~,_. U2JlPL.,..;,.. 'om 2/21/9~, ,
!l!'!11!" ^,.~eg,____.. 1."n:ago ___ 0___ o\v..nglt.______:.._ AVIt~age
!!~!~fIllo._!~~\~'!'~!._ r.._U.npl..._._ ro.._plJllp18. f.~.P~l.__~_ '.G.Simple._._
_I.~._ __________ ^,Vltf'9'__.__.. ltver,g,,_ _u,__ __ ^,v~u'ag._.-_ __; _. _AVeog.. .:,
...,~~______ ._~___ p.y.ngo__n ^ntr,gG_ _.i_____ _ __u ^,v_!ltug. ..__._:_ ___ ___ ____ "VGI;"'9.._ . _0'
_Q~II'~!~t~fPI~t _ ;LStoJ:Y/^Vg. :z ._StOI:Y/,.vg'_;.__..___nn 1.5 Sty/ltVq.;_ _._ 2 .Story___._ __!
. ~~!'!J!!~~_!l~~t~l!'_ Aye!;,g" _____. ^verag,,__._-Z.___. _ ____ ^,v.rage ._. n_l_... .___ __ Avenge .__ __--:~_+. .. ..._
I l~~____ ___~_ 100 .Y"u___ .lOO__ ,.aI;'3___1-._ __~u_ S4..Ye.n _ .__~_,,:2,_000 ~O_'lopn _ . __4_ :2,OQO
'I S!l!.'!~.~__ f~"f/^vu,__ G99~__--.__.. ;___~:J.Q,_OQO (iQ~._.-.-~-.~-.-'=10,OOO ~Y9~_~_ _..__.._-=:i, OOQ.
AIlo'flGreu I.. : 14..: 8.f'll '1tI:: IU.,: ll.l'l. : Il.!" : ILl.. 1 Ill'" : IN' '!4",., ..,.., :
i R;";';,~;i-' --G::.Ji::'Ii=-:: ::'i_r..:i=r~,=::':'--.~i;ooii ::'IiTili--!--=2-;-ciciii :CXi:::':,~::':',:.'."_.
. g,!~W.~I!I_'~!!'--_~ l,en_.2!.!.L.. J._P3P_~!_!L...~ n_'n-=-100l,.2e4~!-'1._Ln_.t5, eoo .1,.48e~.Jq_!L: .._:t3. 800
: IUIIl.,ftl'" fjftl'~U Full Bamt Full Bamt' Full Darat: Full BsEtt
II ~'II~~~ vn(1nhhe4_.. .Vn~"nhh.d; _ L_.__ ______PJlnq~ahecl._L~__._ .Yn(1q1,h~(;1_~.____.
1.u..!~~'IUlI~ry_.____ ll.at____.__ GQQd______~~':3.,-QOO qo,9(i_n_.._____;____.':~. OQQ ~"r~gq _..____;___~__
J!!!~,!...~__ ~UJW'tH'_____ _QRI1/na_--4_______ 9~'N~_~-.---- 9~/~_.____~__.:2,gOQ
~ J.!l.!!IJ!~CIf~t!!~!_ 'J'ypJ,(;fl!1__ .Typ.iCII1___L___u_':t'Wit;1'1___L..__. .TypJ,c:al_. __..;~ _.____ __.
t G.I..!!;t.tI~1!!L 2_CII;...Oan.go .LC.~_Ji.liflgel_tl,QQO .1_C.~_$:i.J:.ggl__t1,.OOQHOnQ_ .__.__1__t2. 000_
'PofC~.II'IIO,D'U, Porch/E.Por, Porc::h/Patio ; Deck '+2,000 Porch '+2,000
I flllpl.lUllI,llC ~tg~l!g.__r~~~_-1_::1-...O:Q.O n_.____ ____.__..~______
!!ncl.P~!t!_ HQ\;!l)~____ r8J\c<<l!_~_f_t],~.,QOO_ ~Bn"I'\t._"Q~~tJ~____~_..+_ tt~m<<l!.~__ ...: .._t14. OOQ
2!!.~J~l n-:-r;[J~- 1QQ _ . ~':S__lO.JOOI!l.L.LL:_:S~l2.~QO-
"lUll,. SI'U puu Gro'ii'ii:~r- Groal!l32. 0' Grooa45, 6,01
olCllIllp.IIIllIt ~L_J_7.3QQ ~~A !_71,BOg t.L1it.oU!__ .UO,JOO
COl'lml"11 lilt 5,," CompIITIOfIII"(I~dlftO I~' MIllet prop'Il'f'1 com~i~b<llty 10 In. ~11;~DCl~ood, 'l'ISygj'(;~_~P4_l;~"tilll,_",4th_n_..
"'~9hb9J:hoQC;l_PJ:"9pCu:~t~.,~~_Sa)OILCQfl1P!U'i~Qn NlelYlJh .shQ",~._a__YI!_l..9C!1 ~ango ,O( $17,000 to $BO,OOO.__
__ __u !!~~ ._h___ _.__~yBJt~!__ __ ~_~M.P~'!A!!.E!'() I ~OM!.~~A_~l(_!!C1 1 _ CO,!,I'AIlAOI! ItO J
D.ltl, 'lIet '~G 011I Na Ne Na Ha
SQIj'U.IOlllhClIIIIU Ha Courthouae Recorda Courthoua. Recorda Courthoua. Recorda
_!~~'!!!~~Pf!!J~!L CIJR.______ _____..___.__._.__._._.__. ._ _.___.___..____. _u_._____. ._..+____n_____
AII'!t'1II 01 '~1 Cull.nl '~lllmlnl 01 u'., 0111,011, or ~Ill~~ oll~t l~tllCl plC~ltl ,nd ,n,I,111 01 '~1 plIlIr 11111 OII~Ci'CI ,nd ,omp''':l:U ",tn.n Of.' yur 1,I11~. d,t, 01 '~~llllll
llQ_P~!9J;_~!'~~a _ ~~~t1lr,- p~~t_y_!!,r ,_ _. _ ____ __ __"_
INDIClT(DVllU(1Y1l11ICOMI'AIIIIONAI'I'1I0lCH S _._'J~..QI)Q.
UIDlCAUDVAlUlIYUICOMlAI'I'1I0ACH IllApptlutl,.lln"'.I'UUillllRlft'I "a .?,to I C.fOURlftI!,lul"OI'" tla. S "a
Thll'PPII'I.II, nUde l1'I'u II' l..J '~DJIU ICll~'"Il;lll', .I11'rIIi01'll,llllpttno'\I 01 ttlM,l,on, hll.d t,ll)" l. _J l~lIl.clll) com~l",cn PI' pl.ll\l Ud HIC:I,c.lIl()~1
Ccnd'lIonl01 Appr.llUI .~~ P~9P!l.;:~.Y_t!~~__~~" app~~_i~~d.~Il_c~J;'~e~t;~ c~md~t;-tc:m ,_~l1h_ appraia~1._J.a. tOJ;_____
~~g!g!l..p.""~IlI.a_9"~Y,_lloq~~~n~_t9nblf;li, _Se~_ att.~h~~. !,ddendum. .S~~Y_J\ppra1~a1 .~po~..
fm,t AICotltl"'lIOft ~OI!~+~!l:c:S. ~~~!iC:~~_.~!,lysh. !=ol'lsiatently.~uPPC?z;t _~. ~~t;~t;e~__~rket _".lue. ~~JU1._..m
. M~~y~A~ _v~'L~q~!l.~_!llepp!9pr!~t... ~or .1:-hhn andYllIh _,_JJn~t~st __!'fe1ght_is. ~pp1ied to _ ~ho _K6r~!llt__
! Q!~~~M~I.i'!I~~1.__:;'llPP9r.t~g.1g._.int'~r1M~ion subatan~i~t~1! ._the!!e _ It!t;imatel!.!
10 T~. 1l~IPOIl ollNI '~PI'IUIII 10 Ullm'l. I~' ml'"l u,~. 011~1 rUI Ilfe~lIry t~"I, Irl l~o!ull)II"'S "POll. Wild Oft Ir. "llu~. CD~O'I:onl in41~. Ul!.tIC.lI:O/I, ,anlmo_nl
Ind limllt~O ConUlCfll. I"~ mllkll VlI~1 ut,nlt'GIllhl,r. ,I'l.~ In It I 11IWU rtten '-'I: rOlm UU,ftftl' Uu rOlm Il)(Uillfh~IIU 6/~_3 __ .._-'
I IWII UTlMAU tH( MAIIKn VAlUE. AI DIIUIED, Of TIlE .\tAL ,AOI'(lIn THAt IS IH( SUUlCI Df TlUI RII'ORT. AI Of ~~obe~. 2,19~5."IJOD
I. IWIlIeH IS lIll DAn Of INS'ICTlON AIID TH( lH(eTIYI DAH Df THIS AI'ORII 10 IE S... . 'lB, OO.O;~_::='_ ..
. :~:;;:!'~~__~~_i~..~..___ ~~l_..,-~.~ :~::~~:I~~~!.~~~I~~~_I~~.~!~A!~_I.:_ r/-___ r.~lO'd I ]O,UOI
~~.m.!._ DIANE GILL 'jJ"', STEYEN, tf, ~1\RRE'1:T. SRA, SAPA. Inl/llCl PropellY
Q~!.!~p~rHII~!LQ~to~r;_ 2, _1?95 nJIIHtpOl!li'I"'dOc:tO}:)_.z; 2, _1995.
!!~~HII'I!I~~I~_~_R!!~OOl579~L. SUI. PA SUtI~"I.l,ca!'CI'!'GA-000298-L _ ~!tI1 _PA
OISlu.mlMtI ~IU' O,SW.Uetnlt' RD-02fi921-A Sl.II. PA
l",ulhcf..~I1'1I IICH "GlllJll ,..,,,UIfI,...l(loJfllU)
h....Ilp.",""-1111'I!7lT)ill.u.
SKETCH ADDENDUM
.-1.
DorrowtflCllenl e v n . ~ a e
PrOClHlyAdd,.. 101 PARt Pine Street _ __
9.!Y Ht.nally Springs Countr Cmlhrnnnll -.!!!!!
ltnder A.ttorney Roger Irvtn
I'A
_l'p..r'1".!.~6'-
I
,
I
I
i
I
I
"
I
,
.;.....
, "
I
I
T
!
.1.
,
It~.
i
..I.
It: ,0
;k.
~I:.
,
il>
k.
I
~'I I
I
I)" ,
i
c ,
I I
,;, I ,
i
,~ " I i
I
-7 I l
I
, , I
I
, ,;J.
l \~.:
II'
,
, .
I'. ,
$ .~.
I .!
I . ,
I.
I
1
I
,
.
;..-':\~ ...'..
. ,
,
:. .
, .
-"
~ .
"
I
P, R..t.l.....
:::t..\ ,;:Ie;.
A\~ \ I~
,
i
X,~ :
.... :2.. ':
j /, 0 J/ 0
L!!.-~iJ
I III " 11
f
I
I
rx!1
,
I
i
,
I
;. ....
.0."3'
,
III
i "I
I 13'
,,:...d." N... It
, ,,!
!
.17 1-11
~ ,-
'f'...ll""k
I!,~ t',l' ) " '
I
, '
. i
n~I(I...
1
~J ..."
FW.13A
-/)() III t:1J ]J("~/t:...
l'UI c IUflOfOfm..ndW"trtlllnc ,J'SWto'I"',,,~, ,'I,,,,H.w'", CI 06~II.Ann".lI'lI'''.'''''.<J IltooI2n,n~s
....'..INl.l
DECEDENT NAME:
DATE OF DEATH:
SOCIAL SECURITY NO,:
Melvin E. Rlckrode
10/02/95
172-24-7590
TYPE OF ACCOUNT:
ACCOUNT NUMBER:
NAME(S) ON ACCOUNT:
Interest Checking
5140404536
Melvin E, Rlckrode
DATE OPENED:
DATE OF DEATH BALANCE:
ACCRUED INTEREST:
INTEREST PAID YEAR TO DATE:
OTHER INFORMATION:
02104/91
$7.845,38
$4.49
$146.68
Safe deposit Box #78 located at our
Mount Holly Office In the name of
Melvin E. & Patricia Rlckrode
TYPE OF ACCOUNT:
ACCOUNT NUMBER:
NAME(S) ON ACCOUNT:
DATE OPENED:
DATE OF DEATH BALANCE:
ACCRUED INTEREST:
INTEREST PAID YEAR TO DATE:
OTHER INFORMATION:
TYPE OF ACCOUNT:
ACCOUNT NUMBER:
NAME(S) ON ACCOUNT:
DATE OPENED:
DATE OF DEATH BALANCE:
ACCRUED INTEREST:
INTEREST PAID YEAR TO DATE:
OTHER INFORMATION:
STOCK INFORMATION CAN BE OBTAINED FROM CHEMICAL BANK
AT 1-800-982-7652
FINAL SETTLEMENT
Auctioneer
C.te
Y'l\e.\v1t1 ~1:.de.._~-J]4Ie. ----------'
f PHIL S ~~ l'llt Jidlv--s"fl''JO
I J /. ;! /9~ _Sale Loc.tion
~ ~ Il.-( (}t:.kc.r
I 7. / ~ /tlS'
I I
OWNEP
Addres----1. D (
C.te of S.le
L,iA' odiu:-
clerk-4n-;rs..-
C.shler
Other
PROCEECS OF SALE,
C.sh.............................................. $
C'I S-R.sO
Lf 7 a q, -, s-
Check...........................................
Olher...............................................................................................
...............................................................................................
...............................................................................................
MI.cell.neou. (.ee .n.ched lI.t)....................................
'J;
Jn9IY."S
TOTAL PROCEEDS OF SALE..............................$
LESS SELLER'S SALE EXPENSE,
Auctioneer'. Fee ............................er....f.p............. $.
/~?'7, 7'1
Other Sell..... Expen.e.
Adv.nced by Auctloneen
Co ill d,,,v
;]e"fr1;d
/;( 0 ' '10
Ill,,07
Mlscell.neous (.ee .n.ched lI.t) ........................
CECUCT TOTAL SELLER'S SALE EXPENSE........$ IY (, fJ. 7 I
TOTAL NET PROCEECS TO SELLER........$ 9' 0'19,515
I, (or we), the seller of goods. merch.ndlse, .nd/or property .old .t public .uctlon on .bove d.te and
loc.tlon, .cknowledge .nd .ccept this .enlement of proceeds of ..Ie. I (or we) .gree 10 .ccepl .11 re-
sponsibility for providing merch.nt.ble title 10 .11 goods, merch.ndl.e, and/or property .old, and for
delivery of title to the purch..er.
I J ~.~/ q~ "M,;\aro G
Auctioneer or C..hler'. Slgn.ture U \
(Seller's Signature)
(Seller's Signature)
FINAL SETTLEMENT-FornI No. FS.60. $2.00 por pad, 10 pad' al $1.50 each. 20 or more at SI.2~ oach.
Roordor from: MISSOURI AUCTION SCHOOL . 1600 00nOll08 . Kan.., CIIy. MO e-4I~2 . Phone 816.421.7117
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss:
___KIM .!'L~U!lN___
boing duly sworn ___._~ according '0 law. do poses and says that she ___---1fL..tlu:________ ___
"xecu~rix_.._,_________.._ a' the Eltate a' Melvin 1::. Rickrode
late a' __..__.._-.Mt, ,!lolly, SprinllS, ___,__,__ _'__, Cumberland County, Pa., dec.osed and that the
within Is an Inyentory made by _,________....llIl.r__,__ _,.._ _, , the .aid~llClltrfx
a' the entire estate a' said decedent, con.lstlng a' all the personal prol'drty and roal estato, except roal estate outside
the Commonweelth a' Penn.ylyanla, and that the ligure. oppo.lte each Item a' the Inyentory repre.ent it'. fair velue
os of the dete of decedent'. death,
Sworn
and .ub.crlbed before me.
1996
_'-;J{M Z ....-d /A-
Encutor . Aclmlnhlr.tor
198 South Middlesex Road
No .1 So.1
Jncquellne L. Druwbaugh, No~ Public
Corlislo Ooro. Cumbol1and County
My Commission e'plres Aug, '4. 1990
Mol!Ttll'. f'orTlsyMrje_oINo1anus
Date of Death 02
D,y
j
Carlisle, Ph 17013
Addu"
October
Month
1995
Yu,
INSTRUCTIONS
An Inyentory mu.t be filed within three month. alter appointment a' personal reprosentatlye,
2, A .upplement inyentory mu.t be med within thirty dey. a' di.coyery of additional a..ets,
], Additional .heets ITIIIY be a.!taj:hed as to personalty or realty
..... N ._~
See Artlclii'IV1 FlducJ.Grie. Ac'fb.f 1949,
~
I,
4,
.:,
)
r-
N
~
,
.J
u; t.:
_:l
UU
t'; ~,)l
e>ll:
a:
'f')
p,
~ '" Ul ..,;
W '" ..
0 ~
"" ~ ..
~ w "" ..
... '" u
0 U .. ..
g w w .... C '" ;>-
:I: "" "" .. ..
... ... -' u. .,; 0. E
Z -' ;:j 0 " .... 0. 0
U. "', .... ~
W 0 <( ; 0 :i-
> z "" ~[ '"
Z 0 c c
. "
VI Z u tl
0 ""
Z w <( ~I :!l ...
0. ...,
! c
- ..
"
0 ..
..0 ..., ...
.. E
. .. 0
.. " it 0
-' 0 CD
Inventory of the feal and pefsonal eslale 01
MI".VIN E. 11IGKllOlJE
deceased
$78,000. 0
$15. 0
$458. 5
$31. 0
$4,200, 0
$226. 0
$212.'5
$79. 0
$7,849. 7
$9,049. 5
$797. 0
101 EaBt Pine Street, Mt. Holly Springs, Cumberland County, PennBylvania
AARP premium refund
Aetna Life InBuranee Company, AMP (lenBion check October 1995
American TravelerB I.ife, premium refund
1989 Ford Bronco III XLT
Erie InBurance Group, premium refund
Orkin PeBt Control, r~(und
Pioneer Life, policy refund
PNC Bank, checking account 1/5140404536
PrDceedB of pubIc Bale
Social Security, September 1995 benefit
Total:
100,920. 2
L/
c'
REV-1547 EX AFP 112-95*i'
COMMONWEALTH Of PENNSYlVANIA . ACN 101
DEPART"ENt or REVENUE NOTICE OF INHERITANCE TAX
'UR"U OF INDIYIDUAl TAXES . . APPRAISEMENT, ALLOWANCE OR OISAllOWANCE
~~:~is~e:~~lpA I11Z8-060l ~ . OF DEDUCTIONS AND ASSESSHENT Of TAM DATE 09-23-96
ESTATE OF RIClfR1lDE RETVl -E"" FILE NO. 19.-01118
DATE OF DEATH 10-02-95 COUNT~ CUMBERLAND
NOTE. TO INSURE PRDPER CREDIT TO YOUR ACCDUNT, SUBMIT THE UPPER PDRTIDN OF THIS FORH WITH YOUR TAK
PAYHENT TO THE REGISTER OF WillS. MAKE CNECK PAYABLE TO "REGISTER OF WillS. AGENT"
REMIT PAYMENT TO:
ROGER B IRWIN
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COUFT HOUSE
CARLISLE, PA 17013
AJllount Rellli ttad
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
ifE'v:iscjj-EX-AFiqrz-:9ifn:joi"XCE--liTYNHEiixi'ANCn'-i\x-iippRiixSEHEij'r;-,U.i:OWAiicnili----------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RICKRODE MELVIN E FILE NO. 21 95-0B18 ACN 101 DATE 09-23-96
TAK RETURN WAS. (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED. ON: ORIGINAL RETURN
. 1. R..I Eat.t. (Schedule AJ
2. Stockl and Bond. (Schedule ~)
3. Clos.ly Hald StDck/P.~t".~.hlp Int.r..t (Schedule C)
4. Hartg.De./Not.. Receivable (Schedule OJ
5. Cash/Bank Deposits/Hi.c. Parlonal Property (Schedule EJ
6. Jointly Owned Property (Schedule fJ
7. Transfers (Schedule 0)
8. Tot.l A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun.~.l Exp.ns../Ad.. Co.t./Hisc. Exp.ns.. (Sch.dule H)
10. D.bt.~Ho~tg.g. Li.biliti../Li.n. (Sch.dule I)
11. Tobl O.duction.
12. N.t V.lue of Tax R.tu~n
15. Ch.rit.bl./GoY.~n..nt.l a.qu..t. (Sch.dul. J)
14. Net V.lue of E.t.t. Subj.ct to Tex
Ul
(2)
13)
(41
IS)
(61
(71
(9)
UOl
If an assessment was issued previously, lines
reflect figures that include the total of Ahh
ASSESSHENT OF TAX:
'15. Allount of Lin. 14 at Spau..l ~ate 0115)
1&: Allount of Lin. 14 taxable .t Lin..l/Cl.ss A ~.t. (16)
11. Allount of Line 14 tax.bl. .t Col1.t.~.1/Cl.s. a r.t. (11)
18. Princip.l Tax Du.
TAX CREDITS:
PAYMENT
DATE
01-02-96
06-27-96
NOTE:
RECEIPT
NUMBER
AA082460
AA1l2982
DISCOUNT' (+ I
INTEREST 1-)
263.16
.00
I CHANGED
78.000.00
.00
.00
.00
22.920.22
.00
.00
(B)
100.920.22
8,824.58
3.005.52
(11)
(2)
(3)
U41
14, 15 and/or 16, 17 and 18
returns assessed to date.
11 .R~n 1 n
89,090.12
,00
89,090.12
will
'.OOK'OO:
89.090.12 X.06:
.00 K .15:
ue)
.00
. 5.345.41
.00
5.345.41
AHDUNT PAID
5,000.00
82.25
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
5,345.41
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS lESS THAN SI, NO PAYMENT IS REQUIRED.
If' TOTAL DUE 15 REFLECTED AS A "CREDIT" ICA), YOU HAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
--,
'i.~ oil.:
OJ
1II
t~J
r_
ut
,..}
';. y\ ,
, .'! ::J
c: OU
RESERYATION,
E."t" 0' dlesd'nt. dying on Dr bllar. Olt.,b.t 12, 1'82 .. if any lutur. Int.r..t In thl I.tet. I. trenl'.rr.d
In POI.I..lon or enJoy.ent to Cia.. a Ceoll_t.ral) bln,flcl"l.. 0' thl dlcldlnt .,t.t thl Ixplratlon of any I.t.t. for
11'. or (or y..t., the Co..onw,.lth hlteby '.pt...ly t...tv.. thl right to IPpr.l.. and "",. trln,'.r Inn.tllentl r....
It the IIMful CI... a Icola.t.r,l) rat. on tny such lulur. Int.t..t.
PURPOSE OF
HOr,lCE,
To fulfill thl rlqulr...nt. of Section 21~O of thl l~rltanc. and E.tet, Tax Act, Act 22 of 1991. 72 P.S.
s.ctlon 2UD.
PAYHENH
a.tach thl top portion of thl, Notlc. Ind .ub.lt with your ply.ent to thl Rlal.t.r of Will. prlntld on thl t.v.t.. .Id..
"Halt. ch.ck or .on.y ord.r pllyabl.,tol REOISTER OF HILLS, AGENT
All pay.ant, racalvad ,hall ftr,t b. appll.d to .ny Int.r.,t which ..y b. du. with .ny r...lnd.r .ppll.d to the t...
REfUND (CR' I
A r.fund of . t.. cr.dlt, Which w., not raqu.,tad on th. rll. R.turn, ..y b. r.qu.,t.d by caapl.tlno IIn "Appllc.tlon
for R.fund of P.nn,ylvanl. Inh.iltanc. and E,tata Ta." (REY-131]'. Application, .r. .v.ll_bl. at the Offlc.
of the R.ol.~.r of Will., any of the 23 R.v.nu. District Of fica., or by call1no the ,p.ct.1 24-hour
an.w.rlna ..rvlc. nuab.r. for for.. ordarlnal In P.nn.ylvllnla 1-800-362-2050, out.ld. P.nn.ylv.nl. and
within local H.rrlsburg ar.. (117) 717-8094, TOO' (717) 772-225Z W.llrlng I.palr.d On!v'.
OBJECTIONS I Any p.rty In Int.r..t not .etl.fl.d with th. appr.I....nt, IIllawenc. or dl..llowanc. of d.ductlon., or ..'.....nt
of ta. elncludlng dl.count or Int.r..tJ II' .hown on thl. HotlclI au.t obJ.ct within .I.ty e60, d~Y' of r.c.lpt'of
this NoUn bYI
--~rltt.n prot..t to th. PA O.p.rt..nt of R.v.nu., BOllrd of App.al., C.pt. 281021, Harrl.bura, PA 17128-1021, OR
--.I.ctlon to h.y. the ..tt.r dat.r.ln.d lit audit of tha .ccount of th. par.on.1 r.pr...nt.tly., OR
--app..1 to the Orphan.' Cou~t.
AOHIH
lSTRATlYE
CORRECTIONS I
factu.1 .rror. dl.cov.r.d on thl. ........nt should b. .ddr....d In wrltlno tal PA D.part..nt of R.v.nu.,
BurellU of Indlvldu.1 re..., ATTHI Po.t A.......nt Ravl.w Unit, D.pt. 280601, tlarrhburo, PA 17128-0601
Phon. (717J 787-6505. S.. P.O. 3 of the bookl.t "In.tructlon. for Inh.rltanca fa. R.turn for a R..lda"t
D.c.d.nt" IREY-150l. for an a.plan,tlon of ad.lnl.tr.tlvaly corr.ctllbla error..
If any tll. due I. p.ld within thr.. e3. clllendar 1I0nth. IIft.r th. d.cadant'. d.nth, II flva p.rc.nt (5XJ dl.~ount of
th. ta. p.ld I. 1I1Iow.d.
DISCOUNT I
PENAL TV I
INT'ERESTI
fh. 15~ t.. ..n..ty non'pllrtlclpatlon p.nlllty I. co~put.d on the tot.1 of the tll. and Int.r..t 1I......d, and not
pllld b.for. Janullry 18, 1996, the flr.t d.y aft.r tha end of th. ta. a.ne.ty p.rlod. Thl. non-partlclp.tlon
p.n.lty I. app..labl. In the .a.. lIann.r .nd In the the .... tl.. p.rlod a. yoU would app..1 th. ta. and Int.r..t
thet h.. b..n .......d .. Indlc.t.d an thl. notlc..
Int.r..t I. ch.roed b.alnnlng with flr.t day of d.llnquency, or nine 191 lIonth. .nd an. (I. dey fro. the det. of
d..th, to th. d.t. of pay..nt. f.... which bac... d.llnqu.nt b.for. Janullry 1, 1982 b.ar Int.r..t at th. r.te of
.IM C6~' p.rc.nt p.r annul calcul.t.d at II dally rat. of .000164. All tll..' which b.c... dallnquent on and .ft.r
Januarv I, 1982 will b.ar Int.r..t at a rat. which will vllry fr08 c.l.nd.r ya.r to c.l.ndar y..r with th.t r.te
announc.d by th. PA D.p.rt..nt of Revenu.. The appllc.bl. Int.r..t r.t.. far 1982 through 1996 ar.1
'!!!!: Intar.at RlIt. Dally tnt.r&.Jt fllctor !!!! Intar..t Allt. Dally tntar.at FlIcto~
1982 20iC .000548 19117 'X .000247
1981 16iC .000438 1"88-1991 lIiC .000301
1984 lllC .000101 1992 'X .000247
1985 In .000156 199J-1994 lX .000192
1986 10~ .000274 1995.1996 'X .000247
-- Intar..t I. calcul~l.d .. followlI
INTEREST . BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Anv Hotle. I..u.d .ft.r the t.M b.co... d.llnqu.nt will r.fl.ct 4n Inter..t calcul.tlon to flft..n 1151 d~v.
b.yond th. data of the ........nt. If p.y..nt I. ..d. .fter th. Int.r..t co.putlltlon d.t. .hown on Ih.
Hotlc., addltlon.1 Int.r..t au.t b. c.lculated,