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HomeMy WebLinkAbout95-00892 '"' - 'e L ~~'O .. . :.",. '~;'; :~, . t!'. '~\:~~:'}._::~..- , " : ",:',;i , ,., t:,?' e "', ",,:~,::;:~~';:{' :}!:~: ", ' "e,: :~,,>.c;-. ," :/(Yt" .... .' . ~;'t~:l'd' " {: . / i', "':(,,"e.':' '" e. e', .....; "\:S'~:.';\A'i::"',:::n .;",'i. '. .' '.~~.,X. i ~" . ,>I.''''''" ". 1 . :r:.\'~.,i '. ,'J".,' . "".' . . ..,:',;.(.: ," '.:,'. 'c!'. \,'}{ ,,: ";:', "", ~:,; ".;' .....;}:;,..e..,}),.;..,,; ;', . ;.t I~" :,'~" :,,',\e\\ ':., e':,<; ;,':": '; ';').':;~~: :::(e " :.;: ,:e ,J','. " ;}: ':::,J e~:'::/' '.' c'; :":"'.'~ "e' ..> ,'; '.',;',,",.' ,.; ':;; , . -; " n. ~ /- ~ 'J;>.:"~' ~;~: .;. . ;.;j 4~.:i ;: '''',' :'; ,',,;. . e"'"e:. " ',;",'J'/,'",:,' ,'.; >. "<';." .;:;":}"e,:',.,::,"';~;; "",' "' e.:.,<, . ,;,- '.' ",':,;' ,:':; "', ;:., ,,<L:., ' 'l'~'" ::'1,;', ,"t:.',,;Z ; I; ~ . .' ;~~~ ' .-> 1',:,,', . ,. ':-.-" ~~lr;;:,'i .~. .' ".:rl ......" .;.;.~. r;~' :i,\.:';;' ,:";;iic ~ " ":'~'J:}:~-(~: .. ." 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':-'1 -~ ~, L ,\ ;-" -~1:.:-':" " -'.'~, . :;:.:, . :_~ ' ~:\~ " i "~?;i?;,!~}, _1' No. :l J - qS - gq.;L Estate or M1CIITlEL B. SUTTON , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW NOVEMBER 28 19~, In consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the Inslrument(s) dated FEBRUTlRY 10. 1994 deseribed lhereln be admilled to probate and OIed of record as the last will of MlCHTlEL B. SUTTON TESTAMENTTlRY and Lellers are hereby granted to ZEI.LA M. RM1TH RUTTON \..,IYLtLtt C.\ALL t 1...-. MARY C. LEWIS Real".. or Will. ~-fln f).L1LlO CpLl_t<-{ I I FEES Probate, Lellers, EIC. ......... S ~JilIacl:Wincate5( )........... S Renunciation .........,...... S JCP S 5.00 TOTAL_S 87.00 Flied ... NOIl,EMBE.R. .2B.,. .1.99.5....... 40.00 \~: B.B. ^TTORN!!Y (SU? Ct. I,D. No,) ^DDRI!SS PHON!! Qr:.' l.: ," :\1 \CI \j. I ,~! "':;.. 1'1 I'" . ' --~ , . '-.k) \~rl .'0"' LETTERS AND ORDER WERE MTllLED TO THE ATTORNEY NOVEMBER 29', 1995. 00 c* .,-- .'~ c,: 'C ... to t,n _.. ::u -::;' ~:.: '> ;-:j-. ,~.~- '.J '.'':'. (.'j~ , .. ~*"l ;-1'-1' .~' .~, z ~ I' ~ ~ -~ I - . ~. ..... .~. UI -~~;; ~ ..... .J:. ~ -. -- . ~t-t (~))) ~ ~l)) III O~ !:: . ~, ~ >;f'-=l' ...:l l~ ~ ~ ~ '- '- ~ ..... ~ ...... ~lIll~~g~ ~ - - ~ I I u a~ Sl ~ :l"':C"'E' :ill. t:. ~ " r ~ ~~~ ,-., - , , .~ ".~ r'., ,"r- .. '1 . ~.,' ~ ~ l '. LAS T W ILL AND o F TBSTAMBNT MICHABL B. S U T TON I, MICHAEL B. SUTTON, of Camp lIill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils, if any, that I have made. FIRST: I give and bequeath to my mother, MARION B. SUTTON, of White Plains, New York the following items, so long as she shall survive me by thirty (30) days: A. The silver items received by me from either Ruth Bendix or Kate and Kurt Beitscher. B. The German books previously owned by my grandfather, Eddie Bendix. C. My G. Vidal painting of a mountain landscape with figures to the left in the foreground. D. My Pastel en sanguine, Woman's Head facing right. SECOND: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath to my beloved wife, ZELLA M. SMITH SUTTON, so long as she shall survive me by thirty (30) days. THIRD: Should my wife fail to survive me by thirty (30) days or should she for any reason fail to take under this, my Last Will and Testament, then I give all the rest, residue, and . ~ ~ c remainder of my Estate, in equal shares, to my mother, MARION B. SUTTON, and to my father, RALPH SUTTON, of Harrisburg, Pennsylvania, or to whichever one of them shall survive me by thirty (30) days. FOURTH: Should neither my wife nor either of my parents survive me by thirty (30) days, then I give my entire Estate to my friend, JUN E. YOSHINO, of Hamilton, New York. FIFTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executor, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. SIXTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. SEVENTH: I nominate, constitute, and appoint my wife, ZELLA M. SMITH SUTTON, as Executrix of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my wife to act for whatever reason in this capacity, then I nominate, constitute, and appoint my father, RALPH SUTTON, as Executor of this, my Last will and Testament. In the event of the renunciation, death, resignation, or inability of my father to act for whatever reason in this " capacity, then I nominate, constitute, and appoint my mother, MARION B. SUTTON, as Executrix of this, my Last Will and Teetament. I direct that no representative named above shall be required to post security for the faithful performance of his/her duties in any jurisdiction insofar as I am able by law to relieve him/her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal ~ this 10'- day of F"e bt"lJo.t-;j , 1994, on this, the third of three typswritten pages. I have also signed the left-hand margin of the first two of these pages for purposes of identification only. ~a.d /J. ~ MICHAEL B. SUTTON SIGNED, PUBLISHED, and DECLARED by the Testator, MICHAEL B. SUTTON, as his Last Will and Testament, in the presence of us, who at his request, in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. ~.tlIIA.. ~. W........r ~Cj IllltNlli~ ~. ,J'Yvr.MN',u, b""d . ilA i 'TObS- 1'Y\"'^1 ~ 1)'\. rf..n.('~^ L.~ ~"7D.:r\Vo.I.. ~. 'C)LU'\r ,.,~"""f">, 1>~ \'"')o~ . I,' ,.1 AFFIDAVIT Commonwealth of Pennsylvania County of Cumberland We, 'bebrfJ 1(. W4.lld' and t'V'lo,ru 0\. l...o~r , -F==- , the witnessss whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will and Testament; that MICHAEL B SUTTON, executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that, to the bsst of our knowledge, the Testator was at that time 18 years of age or older, of sound mind, and under no constraint or undue influence. \Jl.u hA ~. W/LIu..t"" -rn~ m ~DI\ Sworn or affirmed to and subscribed before me by DI'.A.,.... It. LJ~Il~ and ~r~ ~. lOi....r , witnesses, this IO"fk. day of -li!Pr'IVU':J ' 1994. / / .,/' ~' .: , e~. >_.//~" 'l.:'~"C/ -- I (~ /t~- . Notary Publ c mlURI,'1 !;rM MUWIA r.. Wi',;~ :'I;)I,'1\, r('lolrc Ccrlhlu Il~H~, (.J.1>!, :d:vl fl}l"11Y, P,l, M!-S~!!.'~:ti 10'1 f-pin,,, ~'.'~'1. hI, 19'/,1 . e . "., ., ACKNOWLEDGMENT commonwealth of pennBylvania County of Cumberland I, MICHAEL B. SUTTON, TeBtator, whOBe name iB signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and TeBtament; that I signed it willingly; and that I Bigned it aB my free and voluntary act for the purpoBeB therein expresBed. ~a.eJ ~ ~ Sworn or affirmed to and Bubscribed before me by F'''b..t.<(<~ MICHAEL B. SUTTON,the TeBtator, thiB !O~ 1994. day of /;;-I _/ /; ,I .fyl.II/IA' /J, {(A:l.L.L..-- , Notary Public - _ NOil.r.IM- stl\\ \ YJ.lnm^ y, Wt.5":. tltJ!.'1ry Puhllc Ctri,~t!t D:,'l!t., CIJlllt;'rbrd (OlJr,IY, ~," tM comO\h0~l!:!-l.i~~ SqlL\Y, lt~ ~.._'.- . / I ~r . COMMONW(Alltt 01 ,(tmSnVAWA or,.ulMftn O' Jl(V(NU( OfP! 1I0bOI ttA"IU~_'O, fA 111!!060~_ _ DI(IOIU ' ""MIll"', fl.' . "UP MlbOIl IW .AII I .<:)u. C. '1 INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) fOA OATIS Of DIAIH Ann 12131191 CHICK HIRE If A SPOUSAL - POVIATY CREDIIIS CLAIMID L I iiLI-iiuMili.---- - -- __e________ 21 COUNTY CODr "ill<IOI ,i'$ (o~"il Ii "001"\$ II(V.l5oo n. I' 9" ~ ...... uii:k "'~u =09 u~.. ~ ..ID1tton ..J1is<b~l B. _e_ __________ 505 I'orsha 'l'erracc $OCIAlSICUI.IYNUMIU ]DAflOfOIAtll 10l.1I0"lllIt Camp Ifill, Ponnsylvania 17011 -1B~B-9459 _llL6Ll15_j____ _1 2 L3J.5;!___ ~!.~,(h_cumborland________ I" "'''II('''lIl'U'''''~'1oIO 'IOU" 'N'''IIt,uI,'U'ANO'''DDlIIWII&11 '<XIAI UCUIIH 'lUMI,' AMOUfH IIClI'VIP lut ltl$"UCflO,nl ...s.u.t..ton.._Z.ellLLM~_Smi_th -1-6_2~_6-=-46_0_(j____ _0_&0______ KJ I. Original Relu,n [J 2, Supplemental Relu,n { -.I 3 Remainder Relu,n -- l'ar dOl., of dealh prior 10 12.13.821 o ... limited Eslale 0 "a, Fulure Inle'elt Comp,omite rl 5. f.deral fslal. Toa R,'urn R.quited (fa, datil of d.alh ofler 12.12.82) Kl 6. Deced.nl Di.d Tellal. 0 7. D.cedenl Maintaln.d 0 living T,ull IAlloch copy of Will) (Allach copy of Trull) ALL'CORRESPONDENCEAND CONFIDENTIAL TAXJNFORMATION SHOULD BE DIRECTED TOI ,', NAM( (OMPUI( MAlI"jQ ADOUU Buchanan Ingcrso11 I'rofcssional 30 N. 3rd St., Bth Fl. Corporation Harrisburg, PA 17101 ffi Ii! III o lil15 ~o ~z 8~ .1ll:be1Vj1 E. Wolfe .~fl_q. UUP~M'U 717 237-4B22 1995 yEAR 00B92 NUMBER z o S E ~ .. u w ~ 1. Real hlal. ISch.dule A) 2, Sloch Dnd Bands (Sch.dul. B) 3, Clolely Held Slack/Pat'n.nhlp Inlerlll (Schedul. C) ... Motlgag"s and Nolel Receivable ISched",le D) 5. Cash, Bank Depasill & Mileellaneou, Penanal Prop"'Y (Sch.d,l. E) 6. Joln,ly Owned Property (Schedule fl 7. T,anlfe" ISchedule 0) (Schedule II 8. Talol Gran Auell (talalllnll 1.71 9, Funeral Eapen"s, Admini,t,alive COlli, Mllcellaneoul Eapen.., (Schedule HJ 10. Oebh. Motlgoge llobililllll, liens ISchedul. I) 11. Tolol Deductions (Iololllnll 9 & 10) 12. Nel Value of Ellale (line 8 minuI line 111 13. Charitable and Governmenlal Beque," (Schedule JI IA. Nel Value Subject 10 Toa (lIn. 12 mlnUllIn. 131 15. Spo"'lal T,anlfe" (for dalll 0' dealh afler 6.30,94) See Inll,ucllonl for Ar.pllcable Percenlag. on Reve"e Side. (Include values ,am Schedule K a' Schedule M.) 16. Amounl of lIn. 14 lo.abl. 01 6% ralo (Include valuel f,om Schedule K or Schedule M.I 17. Amoun' of line 14 loaable 01 15% '01. (Include valulI ',om Sch.dule K or Schedule M.I 18. P,incipollaa due IAdd loa 'rom line I 15, 16 and 17.1 19. Credill Spoulal Pov.rly Credit Prior Poymenh +--+ -O.B Tolol Number 01 5af. Depolll Boul = o ;:: .. 0- il! :E o u ~ 0- e' III __nono____ ____ PI none (3) nonc (4 I e__nonc ..m____ ,____ 15) _ 7 ,0 5Q.,JJJL__,_ ( 6 I _n_Q_D!:L ___ (71 _J19n~___ ____ (B I ___1,0_50.00 (91 -L 657 .9_:L.. 110) 18___00 1111 _L..675.95 1121..___ Jh C!.<L- _n___ (13) (141 0.00 (151 Q,__O.9_________",_<!._" 116) __..__~._~~_ ___n_..__" ,06 " ______9.00 0.00 117) _____>C .15 II liB) __---1)_00 Oilcounl Inl""1 119) 120) 20. If line 19 II greal.r than line 18, Clnler ,h. difference on line 20, Thlllllh. OVERPAYMENT. aD Check hero If you are ,oquctlllng 0 ,.'und of your overpaymont. 0.00 21. If line 1011 glloler Ihan line 19, enlllt the diff"ence on lino 21. Thil il'he TAX DUE. A. Enler Ih. inl".., on ,he bolonce due on line 21A B. Enler Ihelolal ollln. 21 and 21A on line 21B. Thil ",h. BALANCE DUE. Moh Cheel! Payabl. tal R.ghler 0' Will" Ag.nl (21) 121A) 121B) -_.. ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSES-iDE AND TO RECIlECK-MATH-~~~ Under penchi" of perjuty, I deda" thai I have eaamin.d Ihil rei urn, including accompanying Idutdullll and "otemenh, o:'ld 10 the bill of my ~no......redge and b.llel, I' II Irult. co"ecl ond comple'e. I d.do" thai 011 "alellole hal been ,eporled 01 Irue mothl value Dedarohon 01 prep or., other than ,he pellonol reprelonlallve il bo,ed on 011 information ~ich pr.pater_hal any ~nowredge. _ _ ___, _ __ ", _ _ ~ !,IGUAluiiOlffi""iCm 'l~jjONSIII.( fo.-,'iii4GUiUiN------;:Ooijs"f"'5~05-- Porslla '-T-crracc - .---.--- - -. - .u___".. - ..... l,j,il- __.n~_____ ---~-_.- \i~~f~~,'~;;~;~il'~b\t7i...rI.,:"i-,-~\iirM;~':,,'I-nB----.I;",!"camIP-JIill1'--IPlIl'." .lf7 Olli'.- .1 -C - - ti ""," / (./9.6..___ . (ll ' ';!" UCnil \an ngerso ro 'css ona orpora on ,Je_L.0,1'.__ .U11-'-1[';"J.-30 N. Jrd.Stroot, Bth 1'1., Harrisburg, 1'1\ j'/ )/9.6___ J 17101 Act '48 of 1994 provIde. for the reduction of the tall rote.lmpo.ed on tho net value of transfe.. to or for tho u.e of the .pou.e. The rate. a. pre.crlbed by the statute will bel . 3% (.03) will b. applicable for e.tate. of dec.d.nt. dying on or after 7/1/94 and before 1/1/96 . 2% (.02) will b. applicable for e.tate. of decedent. dying on or after 1/1/96 and belore 1/1/97 e 10/. (.01) will be applicable for e.tate. of decedent. dying on or after 1/1/97 and b.fore 1/1/98 . Spou.al transfe.. occurring on or alter 1/1/98 will be ellempt from Inheritance tall. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (v) IN THE APPROPRIATE BLOCKS. YES NO 1, Old decedent make a transler and: a. retain the use or Income 01 the property translerred, ......................................................, b. relaln the right to designate who shall use the property translerred or its income, .............., c. retain a reversionary Interest; or ,................................................................................., d. receive the promise lor lIIe 01 either payments, benellts or carei ......................................, 2. II death occurred an or belore December 12, 1982, did decedent within two years preceding dealh transler properly without receiving adequale canslderationi II death occurred oller December 12, 1982, did decedent transler property within one year 01 death without receiving adequate canslderatlDni........",..",...,."..............,.."""",.",.."."".,.,.......,.....................,... 3. Did decedent awn an 'in trust lor' bank account 01 his or her deathi.....,..............................., O'l l!) '.~. ,-I 1'1 ,....I. , f.! ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUSTrCOMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. I ,-. m ~-~ a: 1'- 'CJ ih .l~ ~ uu . i;,lc.. ~ .. x x x x x x ,,' ~-~ ....,. ~... ....--.- COMMONwrAltH 0' PIHHiYLYAHII. 'HHunAHet tAX anuaH 1I1101NT DletOI"t ESTATE OF ~$~ SCHEDULE C CLOSELY HELD STOCK, PARTNERSHIP AND PROPRIETORSHIP Plaa.. Print ar T po FILE NUMBER 'lOIlMU." 'I t'll ISch.dul. c.! ., e.2 mu.1 b. .".ch.d I.. ...h bu.ln... In....., .1 .h. doc.d.nl. .th.. th.n . pr.p.l.t.nhlp., - ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. \ \ I \ I \ \ TOTAL Alsa anlar an lin. 3, Raca Itulatlan S '" mOle space is ".-d.d,- insert oddilionof sheets of lome siu.' 'IV !tost.. P"l SCHEDULE C.l L CLOSELY HELD CORPORATE STOCK INFORMATION REPORT Ploa.. T 0 or Prinl fill NUMBlR . CDMMOHWUlIH D. PfNHSVlVANIA IHHunAHCllAllnUIN USIDtHI DICIO("1 UTAH Of t, Nom' of (offlolation $101. 01 In( 51'HI AdJ,.u_. 001' of '"l. Cily 2. hdtroll. D N"mbo, 150"" AI r.d.fOI '('1m 112QJ $101' ______ Zip Cod. ___ 10101 NII",b., of !tr.o,.~old"I_____._ IlIlinU' R'~O'II"g y,ar _ .. 3, Typ. of I,,"inln P,od"d A, 5. f Ilitnnl,d Vol", of D.c.d.nt'. Inl,r'lt , IHA"I aWNIO I UNII VAWI I 10TAL IY DlClOINf I-- I nOCK TY,E T8TAL HHAAn UfSfANDIHG ,.. VALUI c-_ p,.,.,," ft,o.,id, 011 'ighl' and ,.,uic1ionl p.'taining 10 ,och dau 01 tIOC". 6. WOI d.ud.nl .mploy.d by Ih. Co,pa,aliolll oY.. DNa II y", POlil:on Annllal Sala,y $_______ '''TI' D..,ol.d 10 bVlin." ___ 1. AmovTlI and I)'p' 01 componTInd.bl.dTl'"10 d."d.nl 01 dol. 01 d.alh; $_____ 8. Wal Ih... IiI. Inlu,onu raTabl. 10 Ih. (O'po,otion "pan d,olh 01 d.ud.TlI' Or" DNa If y". COlh Su".nder Volu': 5 o.nerol Policy N.t Proc"dl Poyabl.; $ 9, Did~. dec.d.nllfll Of t,onl'" Itoc:l.; of Ihll (ompo"y within on, yea' p,ior to dlalh if the dOl' of dlOlh wal on 0' oher 12/13/82 0' within two y,oll il the dot. 01 dlGlh WOI p,io, to 12113182,0 V,. 0 No Ill''': , OF SHARU TRANSflR1I OR PURCH"SIR AMOUNT j DATE 10. Old~. cO'po,ollon ha,' on Inl",,111'I olh., (O,pO,allon, or portnerlhlpl' V" DNa If Y", ..port Ih. ".c'lIory 1"'0''''01101'1 all a "pa,al. -""I,lncllldin9 Schldul, "C.I" 0' "C.''''o, ,och 11'11""1. Wallh.,. 0 w,I".1'I ,ha"hold."l ag'..m.n'ln .ff.d 01 tM Ii"" 0' 1tI. dlC.d.nt'l d.alh' [lv'l DUo If y". onam COPT of 0;'"""1'11. WOI dI. dec.dlnl', ,'ad. &old' Dy" DNa If y". p,o,ld. a COPT of Ih. 0;'''''''1'11 0' ,01.. .Ie. Wo,.... cofpo,ollon dlllol,td 0' liquldat.d oft., Ih. d.cedlnl'l d'othl Or" DNa If Y", p,ofld. a b,,01dawn 0' liq"ldallon dillrlb"lion" .Ie. Anach a IIpO,OI. Ih"l. P1.011 .ubmlllh. 'allowing 1"'0''''01101'1 will. Ihh adt.dlll.: A. A d.toll.d dllCflpllon Ihowlng the m'lhod 0' co",p"lotian "Iiliud In Ihl \'ol"oliol'l of Ihl d.ud.III'lllac". t. Compl.l. copl.. 0' financial lIol.m.nl, 0' compllt. copl., of rh. hdllal Tal R.r""H (federal FOlm t 1201 10' Ih. ylo' of d'Grh and .c pfI"dlng )".an. 11, 12, 13, lA, C. A 11011"""1 0' di,ld'l'ld. paId .och Y'O', lhllholl d.ctoted and ,,"paid. 0, llll nomll v, vlfiurI, 1010,111, bonv..' and any olhe, b.n.lill IIuI"d ffom CO'po'lll,on f. If Ih. Company ow"ed 1101 111011, Illbl'llll 0 Ihl Ihowll'lQ Ihl campi II. odd,e..l" Qnd .ulmalld fair Malhi Val""/.. II Real Ellar. ,tpp,ollah ho.,. bit" le"'ltd, pl.ell. o"oeh (opl... ,. U,I p'llIdprtIIIO(~hold.,. 01 dol, 0' dloth, "umblt of .ho," hlld, and relotion,hlp 10 deutltenl IS. ALL OIHIR INFORMATION A1LATIVI TO AffiXING TNI TAUI VALUI OF Tltl OlCIDIN1'SINlIRIST SHOULD ACCOM'ANY TN IS SCNIOULE, IhUMII_II,,'1 =-1 W COMMONW(Al'H 0' :INNIiTl'VANIA INHU"ANCI fAI IUUIN IUIDfN' OICIOINt ESTATE OF SCHEDULE C-2 PARTNERSHIP INTEREST REPORT J FILE NUMBER Addr... Federal I. D. Number lAc par F.,m 106S1 Dal. Budne.. Commenced 1. Nam. of Partnership Buslne.. Adi...i1y 2. Cfauification of Partnership: a.ceden' wo, a DOena,ol DlimUad DO,har _. partner. If decodenl was Q limlled portner, provide Inilial in.....tment S 3, PARTNU'S NAMES % Of INCOME % Of OWNUSHIP SALARY BALANCE Of CAPITAL ACCOUNT A. I. C. D. 4&. Estimaled Value of decedenl's interest: S S. Amount and typ. of pannership indebtedne.. to decedent 01 dolo of dealh: S 6. Was Iherolife Insuraneo payabl., upon lhe death of docodenl, to the partnership' DYe, DNo If ye" Ca,h Surrender Value: S Nol proceed, payable: S Owner of Policy: 7. Was lhore 0 written pannenhip agreemenlln effoct allh. time of lhe decodent', death! Oy.. DNa If ye., allach copy of ogreemenl. 8. Did the partnenhip hay. on Inlerlllln any olher partnenhlp, or corporal lon' DYe, DNa If ye., report Ihe nece..ary Information on a "parale .heel, Including Schedul. "C.1" or "C.2" for each Inleroll. 9. Old Ihe decedenl',lnl"..lln the partnenhlp change In Ihe year before death if the dote of death was on or afler 12/13/82 or if death occurred prior 10 12/13/B2 in ,ha 10l'Iwo yaoll' OVal DNa If ye., uplaln: 10. Was the decedenl relaled 10 any of Ihe other portna,., oy.. DNa If yo., ....ploln: 11. Was ,ho partnonhlp di..olvod or liquidated ofter docodent's dealhf DYe, DNo If YOl, report alllhe relol.d Information, Including copies of Iho Sale, Agr.emonl and/or Settlem.nt Sheet. 12, WOI,h. da,adanl" 1I0,k ,old' OVa, DNo If YO" pro...lde a copy of the agreement of solo, ele. 13. Please .ubmit the following informallon: A. A delailed description ,hawing the melhod of compulation utlliud In the valuation of the decedent', lnlere,'. B. Cnmplete caple, of finandalslotemenll or complet. copies of Ihe f.de,ol To. Relurn, (fo,m 10651 for ,h. year of doalh and" preceding yean. C. If th. Company owned Real Estate, furnl,h a Ii., .howing the complele oddle"/" and enlmaled Fair Mar~el Voluo'" If Real [,Iale Approhols ho.... been ,.cured, plea.. a"ach copl... lA, ALL OTHER INFORMATION RELATIVE TO AFfIXINO THE TRUE VALUE Of THE DECEDENT'S INTEREST SHOULD ACCOMPANY THIS SCHEDULE, 'IVISO'''' 1'_111 ~ CONIolONWUITH 0' '(NNnlYANIA fNHUIIANCI 'fAX InUIH IISIDIH'f DlelDIHf SCHEDULE D MORTGAGES AND NOTES RECEIVABLE Plaalo Print a' Typo I filE NUMBER ESTATE OF (All properl)' (olntlv.owned with tho Alghl.f S"rvlvonhlp mutt be dlnlolod on Slhodul. '.1 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH s {If more spoce is n~"ded, insert oddilionol .hoot! 01 lame Ii,..} 'IWltollllt p,,. SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY PI.ola Print ar T a FilE NUMBER 21 1995 00892 ~.~'9. ~ COMMONW(AUH Of PINNSYlVANIA INHunAHcr 'AI( llTUIN II~OIHt OICIOlm ESTATE OF Michael D. sutton (All p,.p.rty ~lftlly......n.1I wlftt tM 15th. .f S"'fYl~,.hlp "un' b. d/nl...d on Sch.d"l. '1 VALUE AT DATE OF DEATH ITEM DESCRIPTION NUMBER 1. G. Vidal Oil Painting, "lIolweg Auf Corsica", per attached appraisal 2,250.00 2. Pastel en sanguine, Portrait of a Woman, per attached appraisal 250.00 3. 79 piece continental silvcr flatwarc scrvicc, German, monogrammcd, pcr attachcd appraisal 4. 81 piece contincntal silver flatware scrvicc, Gcrman, monogrammcd, per attachcd appraisal 5. 12 assorted spoons, teaspoons, dcmitassc, ctc. with 2 silver napkin rings, pcr attachcd appraisa 900.00 950.00 50.00 150.00 500.00 6. 5 assortcd volumc scts, German books circa 1920, per attached appraisal Two watches 7. 8. Clothing 2,000.00 ';;:c. TOTAL AI.o anlar an lina S, Raca s"" 7,050.00 (A"ach additioftol8Ya- )( II- Ih"'1 if mof, .pac. h n..d.d,l ~. ... .."". .... - . .1"I~U'111I1I . COMMONWIAUH o. rENNSYlVANIA INHunANCf 'AlUlURN R(SIDIN' DECEDEN' I I FILE NUMBER SCHEDULE F JOINTLY.OWNED PROPERTY ESTATE OF Join' tenon'(111 NAME ADDRESS RELATIONSHIP TO DECEDENT A, B, C, Joln'ly.owned propertYI ITEM LEnER DATE DOLLAR VALUE OF FOR TOTAL VALUE DECO'S NUMBE JOtNT MADE DESCRtPTION OF PROPERTY OF ASSET % INT, DECEDENT'S INTEREST TENANT JOINT 1. ~ ; ~ TOTAL (Aho enter on line 6, Recapitulation) S (II more spaco i5 needed ;nserl additional shee" o( sam. sin) "...UIIIIt 11uI ESTATE OF ~ SCHEDULE H FUNERAL EXPENSES. ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Plea.. P,lnl a, Tvpo -- --- ____-=____ ---~-=rll~~_UMDER - --- COMMOUW(A\J1l Of p(rW!t't'IVAtUA INIUlllIANC( lAX R(fURI4 R(SIOWIO((fOrHI DESCRIPTION AMOUNT ITEM NUMBER A. Funeral EJCponlos: -.--------------- I. The Cremation society of Pennsylvania - Cremation Expenses Phil Thorne, Minister Gigante's, Camp Hill - Catering The Garden Path - Flowers 817.00 100.00 841.94 153.17 B, Admlnl.t,allvo Ca'lll 4. C, 1. 2. 3. 4. 5. 6. 7. 8. 1. Panonal Repro,ontotivD Commi"ion, Soda I Socurily Number of Penanal Repro'onlalivo: . Year Commiuion\ paid 0.00 2. Attorney Fee, Buchanan Ingersoll Professional corporation 5,000.00 0.00 3, Family Exemption Claimant Addrou of Claimant 01 decede"I" doath Slreel Addrou Rolalian.hip Cily _______ Slalo ___ Zip Cado Probate Fom 87.00 Cumberland County Register of wills Miscellaneous EJCpensol: Cumberland Law Journal - Advertising Costs The Sentinel - Advertising Costs Kim Ledger, CPA - one-half of $500.00 paid in accounting fees to prepare the decedent's and his surviving spouse's 1995 income tax return Frances Redell-White - Appraisal fee for tangible personal property 40.00 68.84 250.00 300.00 TOTAL (Aha cnlcr on line 9, Recapitulation) 5 7,657.95 (If marc spa co is noodod. insert additionolshcots of somo SilO.) .... ,,_..... r .... ._ ~ IIV11l11at pill ~:J.'fl\ _.ti1v.: COMMOHW(Alhl 0' '(NNI"VANIA IN"UllANC( 1A11I1"IN 1I110lNIOIClOINI SCHEDULE I J DEBTS OF DECEDENT, MORTGAGE L1ABLlTIES AND LIENS PI PIT ,ai' r nl 0'1Y.P.' FILE NUMBER 21 1995 00892 ESTATE OF Michael B. sutton ITEM NUMBER DESCRIPTION AMOUNT 1. Hershey Medical Center - Unreimburscd mcdical cxpcnsc 18.00 TOTAL (Alco o.lor on IIn. 10, R.copl'ul.tion) (If mOl. spoce ;1 nud.d, in..,' additional .he.r. o( lame .in.) $ 18.00 tlvUlJUt UI'I ".~..Q ~'. 'I' -', CO....ON....I..'I" 01 ,,,..NIoUUN'" ''''HUIIAHeI''' InUIH IIllOIHt OIClOIHI SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE OF ESTATE A. Taxable Beque!."l 1. ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF EST A TE B. Cha,lloble and Gove,nmenlal Bequos": 1. TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS IAI.o en' a' on line 13, Racopltulollon) S IIf mot. 'pace II ne.d.d, Ins.rt additional ,huts of some tin) ~:J COMMONWIALtH O' p(NNinVANIA UmUlTAHCI TAll InUIN USIOtNIDlelOINI ESTATE OF I FILE NUMBER Thllschadul.Is 10 ba ulad for allllnglalil., concurr.nlllngl.lif., I.,m c.rtaln, and lolnl or lucc.nivalila altalal wh.n no alactlon II Wad 10 pro pay lulura Inl.rallla..., Spacial factors 10 calculal. Ih. inlar.,llnvolvlng mora Ihan ona Ilia can b. oblalnad from Iha Buraau al Individual Ta.a" ..vltUUol"'" SCHEDULE K LIFE ESTATEIANNUITYI TERM CERTAIN DWIII DO.ad of Trull DOlhar Sp.'ify DLlla E,lal. Nam.(I) of lila T .nanl(l) Oal. af Birlh Pr..anl Ag. T.rm of Y.ars LII. Ellala Is Payabla I, Volu. 01 Fund I,om which In com. il payabla . , . . . , , , , , , , , . , , , , , . , . , . , , , , , , . , , , , S 2, lila Ellala Factor (1.0 Insl,uctionl), , , . , , . , , , , , , , , , , . , , , , , , . , , , , . . . , . . , , , , , . . . 3, Valu. 01 Lila Ellala (Llna 1 tim.1 Una 2) , . , . , , , , , , , , , . , . , , . , , , , , , , . . , , , . , , , , ., S (indud. on R.capitulation. lin.. l~ Of 16) DAnnully Noma(l) of Annullanl(l) Oala of Birth Pr.lanl Ago Tarm of Yaars Annully II Payabla l. Valua of Fund Irom which annully Is payabla """,.."",..."""".,"',.., S 2, Fraqu.ncy of payaul , . , , , , , , , , , , . , , , . , , , , . . . , , , . . , , , , , , , , , , , , , , . , . , , . , , , , 3, Annual paymanl , , , . . , . . , , , , , , , , , , , , , , . , , , , . , , , , , , , , , , , , , . , . , . , , . , , , . , , , S 4, Annully Factor ('.0 inslruction.), , , , " , , . . , , , , , :, , , . , . , . , . , , , . , . , , , . , , , . , , . . , 5, Adlullmant Faclor (loa Inllructionl) "'" , . . , , , , , , , . , , , , , , , , , , . , , , , , , , . , . . , , . , 6. Valua 01 Annully (Una. 3 tim.. lina. 4 and 5) ,. , . , , , , , , . . , , , , , , , . , . , . , , , , . . , , , , S (indud. on R.copltululion. lin., 15 0' 161 (If mara 'pac. II na.dad, Inl.,1 addilionallh.a" of lam. 111.0,) l(v.16U (It IJ ul . COMMONWEAl". 0' PfNUSVlVANlA INHIRlTANCI 'AX Rl1URII RISIDINl DICIDlNl INHERITANCE TAX SCHEDULE "L" REMAINDER PREPAYMENT OR INVASION 0]' TRUSLPRINCIPA_L ____ filE NUMBER __ I. htato af II, (la~l Namel ('iul fla''''1 IMlddle I"iliall ThlllChedula II approp,lole only for ..tale. 01 deceden" dying on or balore Dacembor 12, 1982, Ihis Ichadula II 10 ba ulad far all romalndor roturnl whon an alactlan to propay hal boon liIod undor tho pravisionl of Socllon 714 of the Inheritance and Estale Tax Act 011961 or 10 roporttha I~valio~ alt,ult principal, Remalndor Propavmont: A. Eloclion to propay liIod with tho Rogillor of WillI on --(Oii-r--- (allach copy 0' aloclionl ole, B. Name(I' of Lifo Tanan'(I' Dolo of Birth Ago an doto or Annui'ant(l) 0' aloction T orm of years income or annuily II payable C- Ane": Complete Schedulo L.\ 1. Real Eltata S 2 S'ock. and BondI S 3_ Clololy Hold Stock/Partnership S A, Morlgagol and Noles S 5_ Co.h/Milt, Porsonal Propor1y S 6 lotal 'rom Schadulo L.l S 0 C,.dill: Complota Schodula L.2 1. Unpaid L1obilirlol S 2_ Unpaid Boquoltl S 3 Value 0' Unlncludablo Allotl S A_ Total from Schodulo L,2 III. E. Tolal value a' tru.t allall (L1no C,6 minul Line 0,4) f _ Remainder 'actor (loa T ablo I or T ablo II in In.tructlon Booklot) G T axobla Romalndar valuo (L1no E x L1na fl (Allo ontar on L1na 7, Rocapltulorion' Invaslan af Carpus: A Invasian of corpus s s s (Month, Day, Yaor) B, Name(l) af Lifo Tonant(l) Dalo 0' Bl,th or Annuitant(.) Ago an data corpuI consumed Term of yeen incomo a, annuity Is payablo C. Corpus consumod D. Remoindor 'actor (loa Tablo I ar Toblo Uln Inltruction Booklot' E. la.oblo value of corpul conlumod (Line C . Lino 01 (Aha ontor on L1no 7. Racapirulotion) s s .".IN"".."..j INHERITANCE TAX SCHEDULE L.l COMMONWfALTH OF rrNN~YlV"'NIA REMAINDER PREPAYMENT ELECTION INHUIrANCI lAX AIlUAN AfSlOINT OfCfOfNT .ASSETS. filE NUMBER I, Eslal. or Ita., NOI'MI (fir.' Nam.1 (Middr. '"ilial) II. Il.m Na. Ollerlpllon Valu. A. Raal Eltat. (plaala dalcriba) Total valua of raol allala S i1~c1uda an SaCllon If, Una C., on Schadula lJ B, Slacks and BondI (plaala Ihl) Total valua or Itack. and bonds S iinduda an SeClian II, Una C.2 on Schadula l) C, Clolaly Hold SlocklPartnarship (altoch Schedule C.l and/or C.2) (plaa.. lilt) Tolal valua of Clolely Hald/Partnarshlp S linduda on SaCllan II, Una C,3 on Schadul. l) - 0, MortgagOl and Not.s (plaala /ill) TOlal valua of Mort~a~a. and Nolal S ilnduda on SaCllon I, Ina C.A an Schadula II E. Calh and MI.callanaaul Parsonal Proparty (plaala /iSI) T olal valua af Calh/Mhe, Pars, Praparty S lincluda on SaCllon II, Una C,5 an Schadula l) Ill. TOTAL lAlla antar on SaCllon If, Una C.6 011 Schadula l) S . ' (If mora Ipaca Is naadod, altach addlllanal 8 y, x 11 .hODts,) UY.1646(h (l.U) INHERITANCE TAX . SCHEDULE L-2 COMMONWEAlIH Of PINNSYlVANIA REMAINDER PREPAYMENT ELECTION INIlERITANCI TAX RI!URN RI510lNf OECIDINf -CREDITS- FilE NUMBER I. E.lato 0' (laIINam.) (fi"tNam.1 (Mlddl.lnltlall II, Itom No, OOlcrlptlon Amounl A, Unpaid Uabilillal Clalmad agaln.1 Original ellala, and payabla 'rom allol. raportad an Schadula l.l (plaala Iii I) T olal unpaid lIabllltlal S iincluda on Sadlon II, Una 0.1 an Schadula II 8, Unpaid 8aqual" payabla from alia" repOrlad on Schedule l.l (plaa.a 11.1) T atal unpold boqUOll1 S i;~c1uda an Socllon II, Una 0.2 on Schadula II C, Valua af alia" raportad an Schadulo l,l (other Ihan unpaid bequall.li'lad undar "8" abova) Ihal ara not Includad 'or lax purpolal or thai do nol 'orm a part af tho trUll, Compulallan al 'allows: T atal unincludabla alloll S ilnduda an Sadlon II, lina 0,3 on Schadula II III. TOTAL fAlso anlar an Sadlon II, Una 0,4 on Schadula II S (If maro Ipaca il noedad, allach addlllonal 8 y, x 11 Ihaoll,) .(Y.le.1 (X t (11.861 ,,9"J~:Pn ",~.w COMMONWEAL Tit OF PENNSYlVANIA INItERITANCE TAX RETURN RESIDENt D~~[oEN' INHERITANCE TAX SCHEDULE M FUTURE INTEREST COMPROMISE filE NUMBER I, Ellate 01 llnl' N~~( '"..~=_~~~-~-_.~.... '--~.-~~~=--=-- ('i~~~~~mf!i._~__ _n._~.. - _J~dd-I~-I"il~i[~-~~-~ Thl. schadule II approp,lato only lor Ellalol 01 docodonts dylno aftor Docombor 12, 1982. Thl. Ichodulo Is ta bo u.od la, 011 IUlu,o Inlo,oll. whoro Iho ,alo 01 laK which will bo applicablo whon Iho lulu,o inlerest YOS" In pououion and onjoyment canna I bo ostabllshod with corlcinty. II, Banel/clarl.. NAME OF BENEFICIARY SEX 1M Mala If f.mol. DATE OF BIRTH AGE ON DATE OF DECEDENT'S DEATH RELATIONSHIP 1, 2, 3, 4, 5, III. Explanation of Compramllo Offe.. I V . Summary of Camproml,o Offo.. l. Valua 01 Fuluro Inlo,oll:, , , , . . , , .. , . , , . . . . , .. , , . , . . , , .. .. . . .. .. , , , . . $___.______ 2, Amaunl af L1na 1 Exompl f,om Tax. , , . , , , . . , . . . , , . . , , , , . , , , . , , , . . . . , . S._ ...,. (alIa onla, on L1no 13 Rocapilulallon) 3, Amaunl af L1no I T axablo al 6% Ralo , , . , . . . , .. , . , .. , . , .. .. . , . , , , , . .. . L__ .'._, ,.__. lallo anlor an Lino 15 Tax Compulalian) 4, A(~h~n~~~~I~~ llnTooi6~ITa~' ~~;;;'~,~'tia~i"""""""""""""'" ,S., ., _.___,_____... (Ir mOJO 'poco is. noodod, ulloch addilional BYl It 11" shoo h) ~ .~ .~ 1 .~ " L"OIl1<1indor or my Eutato, in "'1u,11 IIh,1r"01l, to my mothrn, HMlIOU II, SU'I"I'ON, and to my father, HALI'II SU'I"I'OU, or lIaL"rJllhll/'rJ, Pennsylvania, or to whichovor one of them shall lIurvive mo by thirty (30) daya. FOURTII: Should neither my wifo nor eithor of my parents survive me by thirty (301 daya, then I give my ontiro Estate to my friend, JUN lL YOSHINO, of lIamilton, New York, FIFTH: All interest" or any beneficir1l:y in the income or principal of thia Estate, whi Le undistributed and in the pOllnesaion of my Executor, even though vosted and diutrihutable, "hall not bo subjoct to attachment, execution or se'1uestration for any debt, contract, obligation or liability of any beneficiary and, furthermoree, uhall not be uubject to pledge, asuignment, conveyance, or anticipation, SIXTH: All inheritancc, estato, and succession taKes (including interest and any penalties thereon) payable by reason of my death IIhall be paid out of and bo charged genorally against the principal of my residuary ostate without reimbursement from any person, SEVENrl'1I : I nominato, constitute, /lnd appoint my wife, ZE1,r.A M. SMITH SU1"1'ON, as Executrix of this, my Last will and Testament. In the event of the renunciation, death, resignation, or inability of my wife to act for whatever reauon in this capacity, then I nominate, conutitute, and appoint my father, RALPH SUTTON, as Executor of this, my l,ast will and 'l'estamont. In the event of the renunciation, death, resignation, or inability of my father to act (or whatever reason in this .... ^ f.' I" I ,(L.LV I 'J' Commonwealth of Pennsylvania County of Cumberland We, De.br{J l('.IJ4.lld- and fY\o.~ m. h.O~ the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the ~'est,1tol- sign and execute the instrument as his !'ast IHII and 'I'estament; that NIC/I^EL B SU'I'~'ON, executed it as his free and voluntary acL for the purposes therein expressed; that cach of us in Lhe Iwaring and si.ght of the Testator signed the Will as witnesscs; and that, to the best of OUl' knowledge, the 'restator was ilt that time 18 years of age or older, of sound mind, and under no constraint or undue influence. \.Jl ~ M -j! , LJ <Uc...t'" -m~ m ~~ Sworn or affirmed to and subscribed before me by Dt....I.r. ~ , W.....I\ c.t' "f1<. this I 0 day of and fI1!U:lj t'\'l, lopr".r , witnesses, - b b/"I(.!{.('J ' 1994. /' /:.~. . /H';/(;;..;{, /;~, I/j~.-- / Notary I'ubl ic ,... -..-.-...---..-.- ~!::t/.,. ,': ",r, j I" ':/.!illt, "', '.',,',. ", . " t'-'" Ccrlaf.. fl,; '. (. . ,;, , I ., ,., , M( (("":'10 :{."I '1'., . ". ,,' ;\".. ! _h "' . ,. I APPRAISAL & CONSULTANT SERVICES ............................................. APPRAISAL TO ESTABLISH FAIR MARKET VALUE FOR ESTATE PURPOSES OF PERSONAL PROPERTY BELONGING TO: ESTATE OF MR. MICHAEL SUTION 606 PORSHA TERRACE CAMP HILL, PA 17011 DATE OF DEATH: NOVEMBER 8,1996 ............................................. FRANCES REDELL-WHITE APPRAISER 564 WELLINGTON ROAD ~SBURG.PA 17109 717-671-8116 """, MEMBER APPRAISERS ASSOCIATION OF AMERICA, INC. ... ...... . ,".- ',:';:'L. . ~ .r' I:':_;"~;.::.~;r{}\ , ..".. .....f1i!'.~,... .' ,'.,;, ., .-.1", ." - .,.-."" . " . FR:Ai~bESREDEI.;y;.wmTE, APPRAISER 5.64 ~LL.~GTOI'LROAD, SUITE 101 . HARRISBURG, PA, 17109 717.657.1846 '; , .., .~!.\~. ':.. PROFESSIONAL EXPERIENCE 1993.PRESENT PROPRIETOR, Appmlsnl & Consullllnt SelVlces, 664 Wellington Hood Harrisburg, PA 17109, advisor In the evnlunllon of personal property, specializing In I Olh and 20th century American and I~uropenn lIrt, I 994-PRESENT EXHII3ITION CURATOR, Susquehnnllll Art Museum, J Inrrlsburg, I'A, " Responsible for exhlblllons: "Lundseope puetB: Contmsts and Comparisons In"Hudson River SchoolPnlnllng" summer 1006, "Emerging hnllges: Art Oy ~mputcr" with catalog, Septcmber 1095 through Jonunry 1090, c. , : > ~ " 1986-1993 MANAGING DIRECTOR, Tcpper Gnllerlcs, Inc, 110 Enst 26UI SLlcct, Ncw York. Auction Housc speclnllzlng In l'lnc Arts and Estate Properties IIquldollons and appmlsals, Appmlsnl work executed for the U,S, Mnrshall's Office, Fedeml Deposit Insumnce Corporation (F,D,I,C,), Dnhesh Art Museum, ReglonnlPlnn Assoclntlon of New York nnd CllIbnnk Trust Department, 1078.1982 ASSISTANT DIRECTOR, John Weber Gnllery. 142 Greene Street. New York. NY, Snles, exhibition lonns. gencrnl office manngement. SALES DIRECTOR. Vorpnl Galleries, Soho, New York. NY, SlIles. scrcenlng of new nrtlsts. exhlhltlon IIInnngement, curatorlnl work 1982.1086 EDUCATION 1075, BFA. State University College lit Bullhlo, NY, Polnllng with lImlnor hi Art HlslolY, 1990, MA. New York University. Curatorlnl Studies, specializing In eollectlonmnnngement nnd conselVlltlon, PROFF.sSIONAL AFFILIATIONS Appraisers Assoclatlon of America, Inc" slncc 1088, Curator, Susquehonun Art Museum. Hnrrlsburg. PA since September 1994, PUBLICATIONS CONTRIBUTIONS WAR Rcport. Vol. 8, No, 2 Mnrch/Aprll, 1987, "Authentlcatlon ofon American Artist. Snlllue1 Hnlpert", (resenrch contrlbutlon) reprinted In ill:!. & Auction. Scptembcr 1987. p, 80, l.nmlsclll>C Ducts: Contrasts lInd Coml~'rlsons 111 Hudson Rlvcr School Pnlntlngs, catnlog, curatorlnl essay, Susquehnnnn Art Museum, Harrisburg. PA,Jullc 1995, l~lIIcn!11I1! 11IInI!es: Art Bv ColllJ>uler. clltnloll, curntorlol esslIY, Susquchnnnn Art Muscum. Hnrrlsl>l,rll. I'A. Scptember 1996, ".; ,~ ~ ,", :,," !r.:~t!"......' 'J ,.,,:.\; ~ ~'.I-'''' "",'.i-.-::.;-:" ,..[ " ~ q..itl. 1':' .: I\~' ',' ' t" ,.,.... . '.. , . '.'::.':',. " . ,.....:::'';>. '" <}~tV;;',:':. ." APPRAIsAL &:' CONsutTANT SERVICES mAN..G~, J.UWI~I,I,~W.J.;ll1;~. APPHA1SIm . .' 564 WEI,I,INGTONROAD . I'JARlUSI3UHG. PA 17109 717-071-8116 . ,t-~': The sultublllty and Intended us!' ofthls npprnlsal. In lIB entirety. nre predetermined, The fonnal and vnlues estnbllshed are only vnlld for Ihe slaled purpose of the IIpprnlsal nnd consider Invalid If used for'nny other purpose unknown 10 the npprnlser. The nppralsnl wlll be used by, yoil. nnd onlv bV. you, for the purpose Intended, Said apprnlsnl shall noL be dlssemlnaled to, nor relied upon nor used by nny thIrd pnrty unrelnted to the Inllnedlnlte pUrjlOse ofthts npprnlsal, . ASSUMPTIONS AND LIMITING CONDITIONS The appraIser believes lhnlllle I";fonnntlon which hilS been provided by other Is rellnble, The apprnlser IIssumes no responsibility for unforeseen ehllnges In mllrket conditions, This appraisal Is based on v1suallnspcctlon, No lests, unless spcclfied within the document hnve been perfonncd, possessIon of the appraisal documenl, or copy lhereof, docs nol carry with Il lhe rtghl of publication. nor may It be used for nny purpose or by any person other tlmn the owner appllcnnl wlthoul previoUs consent of Ihe apprnlser nnd then only wllh proper qllnllficnltons, " The npprnlsal will represent lhe best Judgmenland opinion as to tllC current fnlr market value nnd olher faclors stated In lhe apprnlsnl orthe property, However, lhe apprnlsnl will not be a slalement or representation of fncl nor Is Il a rcprescntntlon of warrany with respect to authcntlcllY, genuineness or provennnce, Yon shallllldemnlfy, defend and hold the appralscr hannle.. from nnd ngalnst nny actions. c1nlms. liabilities or expenses Incurred as a resulL of claims based on or arising fromlhe appraisal. by lhlrd parities unrelated to the Inllnedlate purpose orthls appraisal. The nppmlser has no opinion or responsibility regarding ownershIp or title of said prolX'rty, Iwery effort has been llIade lo consult with prtnled price records and/or authorltlcs In the ficld for property ofllkc ktnd and quaUly, The fee for this appraisal docs nollnclnde sClVlces amI/or allcndancc oflhc appraiser for tcstllllony In any arbllratlon procecdlngs or court appearances or any other legal assembly and/or Inlernal Revenue SelVlcc, The utmosl care has been taken lo cvaluale the mnxlmumnumber of comparable properties In anapproprlale market, scholarly opinions and all the Implications of Fair Market Value. In the besljudgmenl and opinion of the appraiser, the vnlue conclusions for the dcscrlbed obJecls herein staled. arc consldercd Fair Market Value and nre only approprlale as of tile date of tile appraisal. The appraiser assUllles no responsibility for mailer legal In character nor renders any opinion as to the title whIch Is assullled to be free nnd clear and undeT responsible ownership and mUlmgemenl, The appraiser Is nol responsible for locating apotenUnl buyer, .;. .~ MEMIlER APPRAISERS ASSOCtATION OF AMERICA. INC, APPRAISAL & CONSULTANT SERVICES FRANCES REDELL-WHITE. APPRAISER 564 WELLINGTON ROAD. IIARRJSDURG, PA 17109 717.671.8116 ESTATE 01' MICIIAI>I. SUTTON 505 PORSHA TElmACI;; CAMP HILL, PA 170 II COUNl'Y 01' CUMBEIU.AND DATE OF DEATH: NOVEMBER 8, 1995 D1;;CEMBEH .. 1995 I Frances Redell.Whlle deposes and states IIsnt 10m a qualified appmlser IncludIng the kind and character set forth upon the annexed schedule of THHEE (3) pnges, I am current sole proprietor of Appraisal and Consultant Services located at 564 WelJlngton Rood. Harrisburg. PA, 17109. and 0 fonner dlTector of Tepper Galleries from 1986.1993. I am an active member of the Appmlsers Association of America since 1088 and Isnve been engaged In the busIness of buying. selling and appraising funtlshlngs. works of art and personal property for the past seventcen yelUB, On November 29, 1995, 1 personally examined and Invcntorled certain tangible Personal Property sold to belong to the ESTATE 01' MICHAEl. SUTI'ON, 505 PORSHA TERRACE. CAMP HILL. PA., CUMBERLAND COUNTY. and mode 011I apprnlsnl IIlercoffor Fair Market Valuations for Ihe purpose of ESTATE VAI.UATION. which Is attached hereto and lIIade 0 part of this affidnvlt oOhree pages: tlmt the anncxed schedule Is a true copy, and IIml appraised folr market value for each artIcle or group ofarUcles Is sel opposite the description nnd Is Ihe sOllie os the date of death In the amount of FOUR THOUSAND FIVE HUNDRED AND FIFTY DOLLAR $ $ 4,550,00) In lilY opinion and experience, Fair Markel Value as defincd by the department ofTreosury, Intcrnal Revenue ServIce publication 561 Is os follows: -VoIr Marl",t Value generally Is the price thaI property would sell for on the openlllorkel. It Is the price Ihot would be agreed on between on willing buyer and 0 wlll1ng seller, wltll neltller being required to oct, and both havln.ll reasonable knowledge of the facts, It takes Into account lIIany faclors Ihat aITecllhe value of properly'- The fee for this appmlsalls nol contlngenl upon the slated grand total. I have no present or future contemplated Interest In any of the appraised articles or group ofarUcles nor do I hove any relationship to any Interest party except os an objective appraiser, All articles are In good condition unless otllerwlse Indicated, The stated fair market valuations ore for like kind In like condition of like quality and character, Should this apprnlser be required 10 testify In a court oflnw or IIIIY other legal assembly. a fee of (I I fiO.OO per hour plus the sOllie rate for slnndby tillie, traveltlllle and 1111 olher reluted expenses will be charged. This appraisal Is only valld for tile purpose Intended, Please refer to "Assumptions and L1mlllnl( CondItions" attached for furUler condlllolls, Swom to before me this I DAY OF DECEMIJER 1995 v./e .JeJif . ,.. NOT4AJAL SEAL .SU"""lIt L, S~lIl ilolary Public M' usquOhan,.llYip., bauPh'n County Y Commission EXpires May 31, 1999 .M!t-SUTTON ESTATE APPRAISAL, 12195 ~ PAGE 1 of 3, MEMBER APPRAISERS ASSOCIATION OF AMERICA, INC, APPRAISAL & CONSULTANT SERVICES FRANCES REDELL-WHITE, APPRAISER 864 WELLINGTON ROAD, HARRl8BURG, PA 17109 717.671.8116 DESCRIPTION FAIR MARKET VALUE 1, OIL PAINTING, " HOLWEG AUF CORSICA' 011 on canvas signed, "G, Vidal" lower left, 29 x 27", gilt carved frame Description: figures In a mountain landscape executed In thick Impasto 011, fair condition 2, PASTEL & SANGUINE, PORTRAIT OF A WOMAN signed upper right, "A, Kampf" 161/2 x 12", framed and malted Description: three quarter portrait of a woman's head facing right, fair condition 3, 79 PIECE CONTINENTAL SILVER FLATWARE SERVICE, GERMAN, MONOGRAMMED. 75 TROY OUNCES, Incomplete service for 12 Comprising: 8 serving spoons 8 soup spoons 10 salad forks 10 dinner forks 7 dessert spoons 2 teaspoons 11 demitasse spoons 12 dinner knives 10 salad knives 1 fruit knife 4. 81 PIECE CONTINENTAL SILVER FLATWARE SERVICE, GERMAN, MONOGRAMMED. 60 TROY OUNCES, Incomplete service for 12 comprising: 1 serving fork 12 fruit forks 16 salad forks 12 dinner forks 12 fruit knives 11 dinner knife 17 salad knives '~urrON ESTATE APPRAISAL, 12195 MEM6ER APPRAISERS ASSOCIATION OF AMERICA, INC, r--~'.._._.._-- - $ 2,250,00 $ 250,00 $ 900,00 $ 950,00 ~ PAGE 2 of 3. - - -. APPRAISAL lie CONSULTANT SERVICES FRANCES REDELL-WlUTE, APPRAISER 864 WELLINGTON ROAD, HARRISBURG, PA 17109 717.671-8116 DESCRIPTION FAIR MARKET VALUE 5, 12 ASSORTED SPOONS, TEASPOONS, DEMITASSE, ETC, TOGETHER WITH 2 SILVER NAPKIN RINGS various styles, makes, 5 Troy ounces, $ 50,00 6, FIVE (5) ASSORTED VOLUME SETS, GERMAN CIRCA 1920 Some Incomplete, leather spines, all In poor condition, approx, 45 pieces total. $ 150,00 FAIR MARKET TOTAL S 4,550.00 ............................................................ ..............-.......... . '~UTTON ESTATE APPRAISAL, 12195 ... PAGE 3 of 3. MEMBER APPRAISERS ASSOCIATION OF AMERICA, INC, (1- /, jI .. OJ ,/ BUREAU OF INDIVIDUAL TARES l..tUUlAHCt UX DIYISION Of_Pt. U0601 HARRISBURG, PA 111"-0601 CDMMDNWEALTH DF PENNSVLVANIA DEPARTMENT OF REVENUE c.-- '*' NOTICE OF INltERITANCE TAK APPRAISEHENT. ALLOWANCE DR OISALLOWAHCE OF OEDUCTIOHS AHO ASSESSHENT aF TAK ARBELYN E WOLFE BUCHANAN INGERSOLL PROF 3D N 3RD ST HBG PA 17101 DATE ESTATI! DF DATE DF DEATH FILE NUMBER CDUNTV AcN 01-28-97 SUTTON 11-08-95 21 95-0B92 CUMBERLAND 101 AltOU'It A..U t.d .".1"'11'" 1"."1 MICHAEL B MAKE CHECK PAVABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 11013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiili:i54;-EX-Aj:-p-rri:96Tiiii'fiCr-oF-YtiiiEiiifANCE-YAX-APPRAisEHE:Nr-,--AL.LOiiiiiicE-oli----u-----u---- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT DF TAX ESTATE DF SUTTON MICHAEL B FILE NO. 21 95-0892 ACN 101 DATE 01-2B-97 TAK RETURN WAS' I X) ACCEPTED AS fILED RESERVATIDN CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE DF RETURN BASED DNI ORIGINAL RETURN 1. Rad Eat.t. (Schedul. A) (1) 2. Slocks .nd BondI ISc~l. OJ 121 5. Clo..h Held stock/Partnerahip lnt.rest (Schedule C) (3) 4. Hortg.g../Hot.. R~.lvabl. (Schedule D) (4) 5. Ca.h/Bank Depodta/Hhc. Parlonal Property (Schedule E) (51 &. Jointly Owned Property (Schedule F) 161 1. Tranlfers (Schedule G) 111 &. Tobl Anat. I CHANGED ,00 ,00 ,00 ,00 7.050,00 ,00 ,00 18) APPROVED DEDUCTIDNS AND EXEMPTIDNSI 9. Funeral E)(pen.../Ad.. COlh/Hisc. Expans.. (Sch.dul. H) (9) 10. Debts/Hortaage LiablUtia./Lians (Schedule 1) nO) 11. Tohl D.duct lon. 12. H.t Valu. of Tax Raturn 13. Charitabla/GOVarn..nt.l BaqU..t. (Sch.dul. J) 14. Net Valua of e.tda Subj.ct to TaK 7.657,95 18.00 Ill) 112) 113) 114) HOTEl To in sur. prop.r cradlt to your account, .ub.it the uppar portion of thl. for. .lth your tax pay...nt. 7,050,00 7.~7r:; qc; 625.95- ,00 625,95- NDTEI 14, 15 and/or 16. 17 and lB will returns assessed to date. I~ an assessmant was issued previauslY, lines re~lect ~igures that include the tatal Df ALL ASSESSMENT DF TAX: 15. A.ount of Lin. 14 at Spou.al 16. A.ount of Lina 14 taMabl. at 17, Aaounl of LIne 14 laxobl. .1 18. Princlpal TeK Dua TAX CREDITS! PAYHENT DATE ret. Lina.l/Cl... Areta Collateral/Cless B r.ta US) Ub) 1171 ,OOK'OO, ,00 X ,06. ,00 R,15. I1BI AHOUNT PAID RECEIPT NUHBER DIseOUHT It I INTEREST 1-) TDTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ,00 ,DO ,DO ,00 ,DO ,DO ,DO .00 . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATIOH OF ADDITIDNAL INTEREST, I IF TDTAL DUE IS LESS THAN '1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU KAY 8E DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FaR INSTRUCTIONS,) Rt:CI,l [1<>.; ,'I l;i '')7 JflN 24 P 1 :1l9 Clul' CurrL " l P/\ ,I"~ REstRVATIONt E.t.t.. of decadent. dying on or before o.c~r 12, 1912 .. If anv future Int.r..t In t~ ..t.t. I. tr~,'.rred In po.....I~ or enJov.ent to Cl... B Icoll.t.r.l) ~flcl.rl.. of tha dacadent .ft.r tha ..plratlon of anv a.t.ta for Ilf. or far v..r., the Co.-onwealth haraby ..pr...lv r..arva. the rl~t to appral.. end ...... tren.far Inherltanca T.... at thl I...ful CI... B (coll.t.r.l) rat. on any .uch future Inl.r..t. """""'" Of NOUCE, To 'ulflll tM r~lr...,ta a' Section 214D of the Inherlttne. and E.t.t. Tlx Act, Act ZZ a' 1"1. 7Z P.I. Section 21..D. Dlt.ch the top portion a' thl. Hotlcl end .ub.lt with your p.Vlant to the Algl.tlr 0' Will. printed on the rlVlr.. .Ida. ""akl check or IIOMY ordar payabh tal REGISTER OF MILLS, AGENT All ply.ant. r.celvld .h.1I flnt b. eppU.d to ."v Int.r..t which ..y b. dua with ."y ra..lndar applied to the t... REF\.lCD (CAh A raf\.nd of . tax credit, which .... not requa.t... on tM lex Paturn, ..y be rlql.Hl.ted by CHPI.tlng an "AppIlC8t1on for Alfund 0' Penn.ylvanl. Inherltanc. end E.t.t. Tax" (REV.ISI5). Appllc.tlon. .r. IVllllbl. .t the O'flc. of the R.ghl.r of Willi, ...w of thl U Rlvanu. Dhtdct Offlc.., or by ceiling tM .pacl.1 2"-hour an.werlng ..rvlcl nuabar. for 'or.. ordarlng, In P.nn.vlvenll 1.IDD.S6Z-Z0SD, out.lda Penn.ylvanl. and within loc.1 H.rrl.bUrg .r.. (717) 787-1094, TODI (7171 772-22S2 (HI.rlng lapllrad Onlvl. PAVttENTI OBJECTIONSt Any p.rty In Int.r..t not 'Itl.flad with the appr.I..I.nt, .llowanc. or dl..llowanc. of dedUction., or a......ent of la. (Including dl.count or Int.r..tl .. .hown on thl. Notlc. au.t ObJ.ct within .Ixty (6DI d.y. of r.c.lpt of th" Natlc. by, "writt." pratl.t to thl PA Deparhent of A.vanu., loard of App...., Dept. Z81D21, "arrhoorD, PA 17IZI-1021, OR .-.Iactlon to hav. the ..tt.r det.r.lned at audit of the account of the p.r.onel rapr..entltlv., OR -.app.al to the Orphan.' Court. ADMIN lSfAATlVE CoRRECflOHSI Factual .rrar. dl.cov.rad on thl. a......ent .hould b. nddr...ad In wrltlna to, PA D.part_ant of R.v~, aur.1IY 0' Indlvloual Tax.., AnNI Pa.t A......."t Rlvl.w Unit, Dept. 210601, lIarrhburg, PA 17121-0601 Phone (7171 117-6S0S. S.. page 5 of thl bookl.t ftln.tru~tlon. for Inherltanc. fax A_turn far a Ra.ldant D.cadent.. (REY.IS01J for an ...pllW\atlon of adalnhtratlv.h correctabl. .rror.. DISCOUNT I If an~ t.x due I. paid within thr.. IS) c.lendar aonth. aft.r the d.c.dant'. d..th, . flv. p.rcent IS~1 dl.count of the tax paid I. allowed. ThI IS~ tax .-na.ty non-p.rtlclp.tlon penalty I. cu.puted on thl total of the tax and Int.r..t ......ad, and not paid b.fora JanulIry 11, 1996, the flnt d.y aft.r the .nd of the tax a~.ty p.rlad. Thlt non-partlclp.tlon pen.lty I. app..labl. In the .... .ann.r nnd In the the .... tI.. p.rlod III you would app..1 the tax nnd Int.rut that h.. b.an a.....ad a. Indicated on thl. notlc.. PENALTY I INTERESTl Int.r..t I. charged beginning with flr.t d.y of d.llnquency, or nine (9) .unth. and one (I) d.v froe the d1t. of death, to the dIIt. of p.YMnt. f.... which bK... delinquent bef.r. Jlr'lUllry I, 191Z baar Intlrllt .t the rat. of Ilx (6in parcent per W'1nlM c.lculated at . dll;lly rat. of .000164. All ta)l.' which tMc... delinquent on end att.r January I, 1912 will bear Intlr..t at I rat. which will v.ry fro. calendar y..r to cal~r y.ar with that r.ta announced by the PA Dap.rt.."t of A.venu.. ThI eppllcabl' Int.r..t rat.. far 1912 through 1991 .r., '!!!! Intarllt Rata Dally Int.rllt rltClor ~ Int.r.st Rat. Dally Int.r..t Fector 1912 lO' .000541 1917 .. .00Dl47 1915 ". .00008 1968-1991 11:( .000501 19M II' .000501 1992 .. .000ZU 19as IS:C .000SS6 1995-199'4 1% .000192 ..D6 10' .ODDZ7" 1995-1997 .X .00DlU ..Int.r..t II calcul.ted .t fallowll INTEJlElIT . BALANCE OF TAX UlfPAID X HUnBER OF DAYS DELINQUENT X DAILY Itm:IlEllT FACTOR --Anv Notln l..uId aft.r the tax bacoaa. d.ltnquwlt will raflect N'I Int.r..t calculation to flft..., tiS) dayS b.yond the data of the ........"t. If p.y.."t I. .ad. .ft.r thl Int.r..t cu.put.tlon data .hawn on lhe HoUn, additional Int.r..t .....t be cllcul.ted. STATUS REPORT UNDER RULE 6,12 Name of Decedent I Michael II. Sutton Date of Deathl November 8. 1995 Will No. Admin. No, 2195-0892 1995-00892 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 estatel 1. State whether administration of the estate is complete I Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3, If the answer to No, 1 is Yes, state the followingl a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c, Did the personal representative state an account informally to the parties in interest? Yes No X The only party in intereat was the sole personal representative 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, Datel~ ~l~)L~. [tAck Signatu I Arbelyn E. Wolfe Name (Please type or print) Buchanon Ingersoll 213 Market Street, 3rd Floor Address Harrisburg, PA 17101 I 717) 237-4822 Te 1, No, Capacity: Personal Representative X Counsel for personal representative (HAHI rmf/ AM3) ~